Luận văn hoàn thiện phương thức trả lương đối với cán bộ, viên chức trong các đơn vị sự nghiệp có thu ở việt nam

•I ■ p r I E > • ii i■■ 1IN H i! ®c MUC LUC Noi dung Bang cac cum tir viet tat Danh muc cac bang Tom tat luan van Ma dau Su can thiet nghien ciru de tai Muc dlch, doi tuqng, pham vi va phuong phap nghien cdu 2.1 Muc dfch nghien cdu 2.2 Doi tuqng va pham vi nghien cun 2.3 Noi dung nghien cun 2.4 Phuong phap nghien cun Ket cau cua luan van Chuong 1: Nhung van de co ban ve tien luong doi vdi can bo, vien chdc cac don vi sir nghiep co thu 1.1 Khai niem ve tien luong 1.1.1 Ban chat cua tien luong 1.1.2 Cac chdc nang co ban cua tien luong 1.1.2.1 Tien luong la thudc gia tri 1.1.2.2 Tien luong tri va phat trien sun lao dong 1.1.2.3 Tien luong kfch thich lao dong va tao dieu kien phat trien nguon nhan luc 1.1.2.4 Tien luong thuc day su phan cong lao dong 1.1.2.5 Ch ire nang xa hoi cua tien luong 1.1.3 Cac moi quan he chu yeu cua tien luong 1.1.3.1 Tien luong va nhu cau tai san xuat sdc lao dong 1.1.3.2 Tien luong toi thieu, trung binh, toi da 1.1.3.3 Tien luong vdi nang suat lao dong va hieu qua laodong 1.1.3.4 Tien luong vdi tang trudng kinh te 1.1.3.5 Tien luong va gia ca, lam phat 1.2 Mot so khai niem lien quan den can bo, vien chdc va phuong thde tra luong doi vdi can bo, vien chdc cac don vi sir nghiep co thu cua Nha nude 1.2.1 Mot so khai niem va phan loai can bo, vien chdc cac don vi su nghiep cua Nha nucrc 1.2.1.1 Mot so khai niem 1.2.1.2 Phan loai vien chdc 1.2.2 Khai niem va phan loai don vi su nghiep co thu Viet Nam 1.2.2.1 Khai niem don vi su nghiep co thu 1.2.2.2 Phan loai don vi su nghiep cd thu 1.3 Phuong thirc tra luong 1.3.1 Khai niem phuong thirc tra luong So trang 2 3 4 5 6 7 8 10 11 12 14 16 16 17 17 17 17 18 18 1.3.2 Noi dung cua phuong thuc tra luong doi vdi can bo, vien chdc cac don vi su nghiep co thu cua Nha nude 1.3.2.1 Xac dinh quy tien luong duqc dung de tra luong cho can bo, vien chirc 1.3.2.2 Xac dinh he thong mire luong doi vdi tirng chtic danh cong viec 1.3.2.3 Xac dinh cac hinh thuc tra luong ap dung don vi 1.4 Kinh nghiem ap dung phuong thirc tra luong cac don vi su nghiep cong cua mot so nucrc khu vuc 1.4.1 Kinh nghiem cua Singapo 1.4.2 Kinh nghiem cua Malaysia 1.4.3 Kinh nghiem rut de ap dung vao Viet Nam Chirong 2: Thue trang phuong thde tra luong doi vdi can bo, vien chuc cac don vi su nghiep co thu d Viet Nam 2.1 Tong quan chung ve don vi su nghiep d Viet Nam 2.1.1 So luong can bo, vien chirc cac don vi su nghiep o Viet Nam 2.1.2 So luong don vi su nghiep Viet Nam 2.2 Phan tich thuc trang che tien luong Nha nude quy dinh doi vdi vien chdc cac don vi su nghiep cd thu 2.2.1 Ve mire luong toi thieu 2.2.2 Ve tien luong theo ngach, bac vien chirc 2.2.2.1 Nguyen tac xep luong va tra luong 2.2.2.2 Bang luong vien chuc 2.2.2.3 Che nang bac luong (theo tham nien) 2.2.2.4 Che nang ngach vien chirc 2.2.3 Cac che phu cap luong 2.2.3.1 Che phu cap chuc vu lanh dao 2.2.3.2 Che phu cap tham nien vuqt khung 2.2.3.3 Che phu cap kiem nhiem chirc danh lanh dao 2.2.3.4 Che phu cap khu vuc 2.2.3.5 Che phu cap dac biet 2.2.3.6 Che phu cap thu hut 2.2.3.7 Che phu cap luu dong 2.2.3.8 Phu cap doc hai, nguy hiem 2.2.3.9 Che phu cap trach nhiem cong viec 2.2.3.10 Phu cap trach nhiem uu dai theo nghd 2.2.3.11 Mot so che phu cap khac 2.3 Phan tich thuc trang chi tra tien luong bo sung tir nguon thu duqc de lai cac don vi su nghiep co thu 2.3.1 Ket qua thuc hien tu chu tai chinh doi vdi cac don vi su nghiep cd thu theo Nghi dinh so 10/2002/ND-CP 2.3.2 Mot so each chi tra tien luong phan phoi thu nhap bo 20 24 25 25 26 26 29 32 34 34 34 34 35 35 37 37 38 40 42 43 43 43 44 44 44 45 45 46 46 46 46 47 47 52 sung ngoai luong cac don vi su nghiep co thu 2.3.2.1 Doi vdi nganh y te 2.3.2.1.1 Nguon thu cua cac don vi su nghiep nganh y te 2.3.2.1.2 Cach chi tra tien luong bo sung tai Benh vien E thuoc Bo Y te 2.3.2.2 Doi vdi nganh giao due dao tao 2.3.2.2.1 Nguon thu cua cac don vi su nghiep nganh giao due dao tao 2.3.2.2.2 Cach chi tra tien luong bo sung tai Khoa Su pham thuoc Dai hoc quoc gia Ha Noi 2.3.2.3 Doi vdi nganh nghien citu khoa hoc 2.3.2.3.1 Nguon thu cua cac don vi su nghiep nghien cuu khoa hoc 2.3.2.3.2 Cach chi tra tien luong bo sung tai Trung tarn Ky thuat true thuoc Tong cue Tieu chuan luctag chat luong (Bo Khoa hoc va Cong nghe) Chuong 3: Mot so giai phap hoan thien phuong thirc tra luong doi vdi can bo, vien chdc cac don vi su nghiep co thu d Viet Nam 3.1 Quan diem ve tra luong cac don vi sir nghiep co thu 3.2 Muc tieu cua viec hoan thien phuong thirc tra luong doi vdi can bo, vien chirc cac don vi su nghiep co thu 3.2.1 Muc tieu chung 3.2.2 Muc tieu cu the 3.3 Nguyen tdc tra luong cac don vi su nghiep co thu 3.4 Mot so giai phap hoan thien phuong thirc tra luong doi vdi can bo, vien chirc cac don vi su nghiep co thu 3.4.1 Hoan thien quy che tra luong doi vdi cac don vi su nghiep co thu 3.4.2 Thue hien tra luong thong qua danh gia nang suat, chat luong va hieu qua cua timg vien chirc 3.4.3 Tang cudng va phat trien doi ngu can bo lam cong tac lao dong tien luong cac don vi su nghiep co thu cua Nha nude 3.5 Mot so kien nghi vdi Nha nude de hoan thien phuong thirc tra luong doi vdi cac don vi su nghiep co thu d Viet Nam Ket luan Tai lieu tham khao 52 52 52 57 57 58 62 62 62 69 69 71 71 71 71 72 72 79 80 81 85 86 BANG CAC CUM TIT VIET TAT CUM TLTTIENG VIET BCHTW Ban chap hanh Trung uong DVT Don vi tfnh VC Vien chuc BQ Binh quan NN Nha nude TL Tien luong NSNN Ngan sach nha nude CUM TLTTIENG NU6C NGOAI 3P Pay for position Tra luong theo vi tri Pay for person Tra luong theo ca nhan Pay for performance Tra luong theo ket qua cong viec DANH MUC CAC BANG Ten bang Trang Bang 1.1 PhSn loai tien luong khu vuc nha nude cua Singapo theo trinh hoc van va chuyen mon 27 Bang 1.2 Muc thang tien tien luong doi vdi cong chuc khu vuc nha nude cua Malaysia 30 Bang 2.1 So luong can bo, vien chuc nam 2003 cac don vi su nghiep cua Nha nude 34 Bang 2.2 So luong don vi su nghiep co thu thuc hien tu chu tai chinh theo Nghi dinh so 16/2002/ND-CP 49 Bang 2.3 Tinh hinh thuc hien tien luong doi vdi can bo, vien chuc Benh vien E ttr nam 2003 den 2005 53 Bang 2.4 He so dieu chinh quy khen thubng cua Benh vien E 55 Bang 2.5 Tinh hinh thuc hien tien luong doi vdi can bo, vien chuc Khoa Su pham tir nam 2003 den 2005 58 Bang 2.6 Gier chuan 59 Bang 2.7 Quy doi gid chuan 59 Bang 2.8 Muc toan vuqt gib chuan 60 Bang 2.9 Tinh hinh thuc hien tien luong doi vdi can bo, vien chuc Trung tam ky thuat tur nam 2003 den 2005 63 Bang 2.10 He so KI theo chuc danh cua Trung tam Ky thuat I 64 ■I■ TRUONG DAI HOC KINH TE QUOC DAN I *** NGUYEN QUANG DUNG HOAN THIEN PHUONG THOC TRA LUONG ■ DOI VOI CAN BO, VIEN CHUC TRONG CAC DON VI SU NGHIEP CO THU VIET NAM ■ ■ ■ ■ Chuyen nganh: Kinh te lao dong Ma so 60.31.11 TOM TAT LUAN VAN THAC SY KINH TE • • Ngitoi huring dan khoa hoc’ PGS.TS Tran Xuan Cau i M0 DAU Sir can thiet nghien cnu de tai: Chinh sach tien luong la mot chinh sach quan trong he thong chinh sach kinh te - xa hoi cua dat nude Chinh vi vay, Dang va Nha nude ta luon quan tarn den chinh sach tien luong va coi day la mot noi dung quan trong cong tac cua minh Didu duqc the hien cac Nghi quyet cua Dang, cu the nhu sau: - Hoi nghi lan thu BCHTW Dang khoa VIII da khing dinh: “tien luong gan lien vdi sic phat trien kinh te - xa hoi cua dat mtdc, tra litcmg dung cho ngitdi lao dong chinh la thitc hien dau tit cho phat trien - Dai hoi Dang toan quoc lan thvr IX (thang 4/2001) da khang dinh: “CJz each cct ban tien luong doi vdi can bo, cong chile - Dai hoi Dang toan quoc lan thvr X (nam 2006) ghi: “Tiep tuc cai each chinh sach tien litcmg Phan phoi thu nhap xa hoi cong bang, hop ly de tao ditoc dong lite phat trien manh, gop phan phong, chong tieu cite xa hoi - Ve noi dung co che quan ly tien luong doi vdi cac don vi su nghiep cua Nha nude, De an cai cai chinh sach tien luong cua Nha nude da neu ‘Tat cd cac don vi sit nghiep chuyen sang thitc hien hach toan thu - chi (khdng vi muc tieu loi nhuan), tren co so thitc hien cpiyen tit chi ve thitc hien nhiem vu, ve tai chinh (bao gom cd ngudn tai tro cua ngan sach nha mtdc) gan vdi phan cap cpian ly cho cac Bo, nganh, dia phitcmg, ve sit dung bien che (chuyen sang che hop dong lao dong) va tit chii ve tra litcmg cho ngitdi lao dong titcmg tit nhit khu vile doanh nghiep nha mtdc Hien nay, can bo, vien chuc cac don vi su nghiep cua Nha nude duqc thuc hien che tien luong theo quy dinh chung cua Nha nude nhu tien luong theo ngach, bac vien chuc, cac che phu cap luong Ngoai ra, can bo, vien chuc cac don vi su nghiep co thu duqc hudng them cac khoan tidn luong bo sung tir ngudn thu duqc de lai cua don vi Tuy nhien, den d nude ta da cd nhieu cong trinh cap Bo, cap nha nude nghien cun ve chinh sach, che tidn luong nhu De tai nghien cuu ve mtre luong toi thieu cap nha nude cua trubng Dai hoc Kinh te quoc dan, De tai cap nha nude ve co so ly luan va thuc tidn cho viec thiet ke he thong thang luong, bang luong va cac ii che phu cap cua Bo Noi vu, nhung chua cd de tai nao nghien cun chi tiet ve phuong thiic tra luong doi vdi can bo, vien chuc cac don vi su nghiep co thu V'l vay, hoc vien xin lua chon De tai luan van to't nghiep thac si la “Hoan thien phuung thuc tra luung doi vdi can bo, vien chuc cac dun vi su nghiep co thu cf Viet Nam” Muc dich, doi tupng, pham vi va phuong phap nghien cun 2.1 Muc dich nghien cuu: Danh gia thuc trang phuong thuc tra luong doi vdi can bo, vien chuc cac don vi su nghiep cd thu o Viet Nam hien nay; tren co so tim uu nhupc, diem cua phuong thuc tra luong de kien nghi nhung giai phap hoan thien thdi gian tdi 2.2 Doi tuang va pham vi nghien cun: - Doi tupng nghien cdu cua dd tai la phuong thuc tra luong ap dung do'i vdi can bp, vien chuc cac don vi su nghiep cd thu o Viet Nam - Pham vi nghien cdu cua de tai la cac don vi su nghiep cd thu d Viet Nam, tap trung vao cac don vi su nghiep cd thu thuoc nganh: giao due, y te va nghien cun khoa hoc 2.3 Noi dung nghien citu: - Tong quan ve che' dp tien luong do'i vdi can bp, vien chuc cac don vi su nghiep cd thu o Viet Nam va kinh nghiem cua nude ngoai - Phan tich va danh gia thuc trang phuong thuc tra luong do'i vdi can bp, vien chuc cac don vi su nghiep cd thu o Viet Nam - Khuye'n nghi nhung giai phap nham hoan thien phuong thuc tra luong do'i vdi can bp, vien chuc cac don vi su nghiep cd thu o Viet Nam 2.4 Phuung phap nghien cuu: Cac phuong phap su dung luan van gom: Phan tich he thong; lich su va logic; khao sat; chuyen gia va tho'ng ke Ket cau cua luan van Ngoai phan mo dau; ket luan; muc luc; danh muc cac tai lieu tham khao, noi dung chinh cua luan van gom chuong: 72 3.3.2 Tien luong khac can ch vao nhung khac biet ve cong viec da hoan thanh, trach nhiem duoc giao va cac yeu cau pham chat ddi hoi 3.3.3 Tien luong duoc tra cac don vi su nghiep cua Nha nude can phai tuong xdng vdi tien luong cung linh vuc cua khu vuc tu nhan 3.3.4 Tien luong cua vien chdc phai duoc xem xet dieu chinh thudng xuyen cho phu hop vdi tmh hinh kinh te xa hoi cua dat nude va dieu kien thuc te cua don vi 3.4 Mot so giai phap hoan thien phuong thde tra luong ddi vdi can bo, vien chuc cac don vi su nghiep co thu 3.4.1 Hoan thien quy che tra luong ddi vdi cac don vi su nghiep co thu De dat duqc cac muc tieu va nguyen tdc neu tren, don vi su nghiep cd thu d Viet Nam can phai thuc su duqc chu dong va quyet dinh viec tra luong ddi vdi can bo, vien chdc thuoc pham vi cua minh theo tinh than da neu tai van kien Dai hoi Dang toan quoc lan thd X va noi dung De an cai each tien luong Nha nude Theo do, Thu trudng don vi su nghiep phai tu chu phoi hop vdi Ban chap hanh cong doan cung cap xay dung quy che tra luong ddi vdi can bo, vien chdc thuoc pham vi quan ly theo hudng dan cua co quan nha nude cd tham quyen; viec chi tra tien luong ddi vdi can bo, vien chdc thuoc vao nang suat, chat luong va hieu qua hoat dong cua don vi su nghiep va trach nhiem, mdc ddng gop cua tung ca nhan vao ket qua hoat dong chung cua don vi; co quan quan ly cap tren khong can thiep hoac quyet dinh viec chi tra tien luong ddi vdi can bo, vien chdc Quy che tra luong cua don vi su nghiep can gom cac noi dung sau: 3.4.1.1 Xay dung ke hoach quy tien luong Quy tien luong cua don vi su nghiep cd thu gom cac phan chinh la: - Phan quy tiSn luong theo che do ngan sach nha nude hd trq - Phan quy tien luong bo sung tiet kiem cac khoan chi cua don vi - Phan quy tien luong duqc trich th nguon thu hoat dong su nghiep bao gom: 73 + Phan duoc de lai tu so thu phi, le phi thuoc ngan sach nha nude theo quy dinh cua Nha nude + Thu tu hoat dong dich vu + Thu tu* hoat dong su nghiep khac (neu cd) + Lai duqc chia til cac hoat dong lien doanh, lien ket; lai tien gui ngan hang Cach xay dung quy tien luong: • Cach 1: - Can cd vao che tien luong (luong theo ngach, bac va cac che phu cap luong) bien che nha nude quy dinh, don vi du toan duqc phan quy tien luong ngan sach nha nude hd trq va kinh phi du kien tiet kiem duqc nam ke hoach - Can cd vao ke hoach ngudn thu td hoat dong su nghiep cua don vi va ty le duqc phep trich theo che quy dinh, don vi du toan quy tien luong bo sung td ngudn thu cua don vi Tren co so du toan td ngudn tren, don vi xay dung duqc ke hoach quy tien luong cua don vi Hien cac don vi str nghiep dang chu yeu xay dung quy luong cua minh theo each Tuy nhien, phan tien luong theo che Nha nude duqc chi tra cho vien chdc theo thdi gian (theo thang) nen thuc te don vi chi thuc su phan phoi cho vien chdc phan tlo bo sung td ngudn thu theo quy che chi tieu noi bo cua don vi, thu duqc bao nhieu chi bay nhieu, chua co su chu dong viec lap ke hoach thu nhap cua don vi • Cach 2: Can cd vao ke hoach lao dong va mdc tien luong du kien cua vien chdc nam ke hoach, don vi xay dung ke hoach quy tien luong cua don vi theo cong thuc sau: Qtl~ Trong dd: X TLbq N 12 (thang) 74 Qtl: Quy tien luong tinh cho nam ke hoach LDkh : So lao dong ke hoach TLbq: Mdc tien luong binh quan thang tinh cho nam ke hoach Theo each tinh quy tien luong ke hoach nay, don vi phai xay dung ke hoach nguon thu cua don vi de bao dam co nguon de trfch lap quy tien luong Theo dd, don vi can phai chu dong cd cac bien phap de hoan ke hoach cong viec nam ke hoach, tir dd mang lai ngudn thu bang hoac cao hon ke hoach da xay dung 3.4.1.2 Sir dung quy tien luong: De bao dam quy tien luong thuc chi khong vuqt qua quy tien luong dupe phep chi hoac don quy tien luong vao cac thang cuoi nam hoac de du phong quy tien luong qua ldn cho nam sau, cd thd quy dinh viec phan bo quy tien luong vao cac quy sau: - Quy tien luong tra true tiep cho vien chu’c theo cac hinh thde tra luong ft nhat bang 75% quy tien luong thuc hien - Quy khen thudng tir quy luong do'i vdi vien chdc cd nang suat, chat lupng cao, cd tfch cong tac tdi da khong qua 7% quy tien luong thuc hien - Quy khuyen khfch vien chu’c cd trinh chuyen mon, ky thuat cao khong vupt qua 1% quy tien luong thuc hien - Quy du phong cho nam sau tdi da khong qua 17% quy tidn luong thuc hien 3.4.1.3 Hinh thurc tra luong Viec ap dung thong nhat mot hinh thde tra luong theo thdi gian do'i vdi tat ca cac nganh su nghiep khong bao dam tmh linh hoat va hieu qua cua phuong thde tra luong hien Vi vay, vao tdng nganh, nghe, don vi tu quyet dinh ap dung hinh thde tra luong doi vdi vien chdc cho phu hop vdi dac diem lao dong cua nganh, khong nen thuc hien ap dung hinh thde tra 75 luong cung vdi cong viec nhu hien nay, ma chi nen ap dung hinh thuc tra luong ddi vdi mdi loai cong viec, cu the nhu: • Ddi vdi nha giao: Thuc hien hinh thde tra luong theo gid giang • Ddi vdi bac si, y ta true tiep kham, dieu tri benh nhan: Thuc hien hinh thde tra luong theo so luong benh nhan dupe kham, chua benh hoac theo thdi gian • Ddi vdi cac nha nghien cdu khoa hoc: Thuc hien tra luong theo ket qua nghien cdu (so luong de tai, de an) hoac theo hop ddng (khoan) • Ddi vdi didn vien, lao dong bieu didn nghe thuat: Thuc hien tra luong theo buoi tap, buoi didn • Ddi vdi nhung ngudi lam cong tac quan ly, phuc vu cac don vi sir nghiep: Thuc hien hinh thde tra luong theo thdi gian 3.4.1.4 Xay dung he thong mdc luong cu the ddi vdi tung chdc danh cong viec don vi: Can cd vao chdc nang va nhiem vu cua cac bo phan don vi, tien hanh phan loai cong viec Theo do, tien hanh mieu ta va sap xep mot each he thong cac vi tri cong viec th cao xuong thap Tren co so hinh bang phan loai vi tri cong viec toan don vi, td quy dinh he thong cac mdc luong tuong dng tdng vi tri cong viec 3.4.1.4.1 Nguyen tac sap xep cac vi tri cong viec td cao xuong thap: - Sdp xep theo tham quyen lanh dao (thd bac hanh chinh) duqc quy dinh van ban cua cap cd tham quyen hoac Dieu le hoat dong cua don vi: + Ngudi ddng dau don vi (duqc xep d vi tri cao nhat); + Cap cua ngudi ddng dau don vi; + Ngudi ddng dau bo phan; + Cap cua ngudi ddng dau bo phan; + Ngudi ddng dau to, nhom; 76 + Cap cua ngudi dung dau to, nhom + Vien chdc khong giu chuc vu lanh dao Cac chdc danh lanh dao to chdc Dang, doan the don vi thuc hien theo quy dinh rieng cua co quan Dang, doan the cd tham quyen - Sdp xep theo chdc trach, nhiem vu va yeu cau trinh chuyen mon cua vi tri cong viec (ap dung ddi vdi vien chdc khong giu chdc vu lanh dao): + Cap (yeu cau trinh so cap - vien chdc loai C) + Cap (yeu cau trinh trung cap - vien chdc loai B) + Cap (yeu cau trinh cao dang - vien chdc loai AO) + Cap (yeu cau trinh dai hoc trd len - vien chdc loai Al) + Cap (yeu cau trinh dai hoc trd len, da cd mot so nam kinh nghiem d cap - vien chdc loai A2) + Cap (yeu cau trinh dai hoc trd len, da cd mot sd nam kinh nghiem d cap - vien chdc loai A3) - Can cd vao viec sdp xep he thong cac vi tn cong viec, don vi phai tien hanh xay dung co cau cac vi tri cong viec th cao xuong thap: + Can cd vao co cau to chdc bo may cua don vi va sd luong can bo (bien che) cua tung bo phan, don vi quyet dinh sd vi tri can bo giu chdc danh lanh dao + Can cd vao chdc nang nhiem vu cua don vi va sd luong can bo (bien che) cua tdng bo phan, don vi quyet dinh co cau hay sd luong tdng loai vien chdc Vf du: Trong khoa kham, chua benh co bac si cao cap; bac si chinh; bac si; dieu dudng vien; dieu dudng cao dang va 12 dieu dudng trung cap 3.4.1.4.2 Nguyen tac xay dung he thong mdc luong theo tung vi tri cong viec - Xac dinh boi sd mdc luong cao nha't (ap dung ddi vdi Thu trudng don vi) va mdc luong thap nha't (ap dung ddi vdi vi tri cong viec yeu 77 cau trinh so cap): Viec lua chon boi sd thuoc vao dac diem cua tirng don vi + Doi vdi cac co so su nghiep ldn cd nhieu vien chu’c va cd cac chuyen gia tai nang dau nganh (cd can bo d cdp 6) thi boi sd cao nhat - thap nhat cd the lua chon d mure tdi da khong qua 10 lan (bang boi sd tien luong quy dinh tai Nghi dinh sd 204/2004/ND-CP); - Mdi vi tri cong viec (hoac mdi cap do) quy dinh mot sd muc luong theo tham nien de khuyen vien chuc gSn bo lau dai vdi don vi, ngudi co kinh nghiem nhieu hon phai duqc tra luong cao hon - Khoang each giua mure luong la 5% Thdi gian du de duqc nang luong d cac vi tri neu duqc danh gia hoan nhiem vu la bang (hoac nam hoac nam) Trudng hop vien chu’c khong hoan nhiem vu thi bi keo dai thdi gian nang luong them thang - Vien churc cd the duqc hudng mure luong cao hon duqc bo nhiem vi tri lanh dao cao hon hoac phai tham gia ky thi vao vi tri cong viec d cap dd cao hon: Khi cd vi tri cong viec bi thieu thi tat ca vien chu’c don vi dang dam nhiem vi tri cong viec d cap dudi cd du dieu kien v€ kinh nghiem (thdi gian tdi thieu dam nhiem vi tri theo quy dinh) va trinh chuyen mon, deu cd the tham gia ky thi de duqc lua chon - Khi xay dung he thong mdc luong cac don vi su nghiep cua Nha nude can tham khao mure luong cua cong viec cung loai tren thi trudng lao dong de quy dinh cho phu hop (hien d nude ta da cd mot sd cong ty tu van lam dich vu cung cdp muc luong cua mot sd loai cong viec tren thi trudng de ngudi su dung lao dong lam co sd tuyen dung lao dong cd trinh do, tay nghe cao) 78 3.4.1.5 Quy dinh ve tien thudng cuoi nam (thang luong thd 13) Xuat phat tir dac diem tam ly va phong tuc tap quan cua dan toe ta, cac don vi su nghiep can de lai mot phan quy tien luong til quy luong hang thang de thuc hien chi tien thudng nam cho can bo, vien chdc vao dip tet cd truyen cua dan toe (hay thudng goi la thang luong thd 13) Can cu vao viec danh gia, phan loai (A, B, C) tirng thang nam, don vi cung nen lua chon viec xet hudng tien thudng nam theo tich da dat duqc nam nhu: - Ca nhan dat 12 thang loai A thi duqc hudng 100% tien thudng nam - Ca nhan co thang loai B thi duqc hudng 95% tien thudng nam - Ca nhan co thang loai C thi duqc hudng 90% tien thudng nam Tuy thuoc vao ket qua hoat dong nam, tien thudng nam duqc xac dinh toi thieu bang thang luong ccua ca nhan 3.4.1.6 Quy dinh ve tien luong lam them gid, tien luong lam viec vao ban dem thuc hien theo quy dinh chung cua Bo luat Lao dong Cu the la: - Tien luong lam viec vao ban dem bang 130% tien luong lam viec vao ban - Tien luong lam them gid: + Mdc 150% ap dung doi vdi lam them gid vao thudng + Mdc 200% ap dung do'i vdi lam them gid vao nghi cuoi tuan (thd bay, chu nhat) + Mdc 300% ap dung do'i vdi lam them gid vao Id 3.4.1.7 Ngoai ra, thuoc vao quy tien luong va quy phuc lqi don vi cd the quy dinh mdc chi dong vien cho can bo, vien chdc vao cac nghi Id ldn nam nhu dip tet duong lich, tet am lich, 30/4 va 01/5, 02/9, Tat ca vien chdc don vi duqc hudng mot mdc tien nhu nhau, khong phan biet theo mdc luong hang thang cua ca nhan 79 3.4.2 Thirc hien tra luong thong qua danh gia nang suat, chat luong va hieu qua cua tung vien chuc: 3.4.2.1 Xay dung he thong danh gia nang suat, chat luong va hieu qua cua vien chdc: Can cd vao chdc trach, nhiem vu cua tdng vi tri cong viec, don vi quy dinh cac tieu chi danh gia mdc hoan cong viec (mdc A, mdc B va mdc C) cua vien chdc , co the lua chon cac tieu chi sau: - Ddi vcri nha giao: + Ve nang suat: Ty le % hoan dinh mdc gid giang trd len + Ve chat luong: Thong qua phieu hoi hoc sinh hoac danh gia qua du gid + Ve chap hanh quy che: Gid giac ky luat lao dong (di muon, ve sdm); quy tdc ung xu dao ddc nghe nghiep, - Ddi vdi can bo chuyen mon y te (bac si, y ta, ): + Ve nang suat: Ty le % hoan dinh mdc kham, chua benh (sd ca mo hoac sd thu thuat thuc hien, ) + Ve chat luong: Mdc sai sot ky thuat kham, chua benh (chan doan khong chinh xac, ) + Ve chap hanh quy che: Gid giac ky luat lao dong (di muon, ve sdm); quy tac dng xu dao ddc nghe nghiep (y due), - Ddi vdi cac nha nghien cdu: + Ve nang suat: Ty le % hoan sd lupng de tai + Ve chat lupng: Ty le de tai dupe dng dung thuc tien + Ve chap hanh quy che: Gid giac ky luat lao dong (di muon, ve sdm); quy tac dng xu dao ddc nghe nghiep, - Ddi vdi can bo quan ly, phuc vu: + Ve nang sua't: Ty le % hoan cong viec 80 + Ve chat luong: Mdc sai sot cong tac nghiep vu + Ve chap hanh quy che: Gid giac ky luat lao dong (di muon, ve sdm); quy tac ung xu dao ddc nghe nghiep, 3.4.2.2 Can cd vao he thong danh gia neu tren va tren co sd phan cong cong viec hang thang, Thu trudng bo phan quyet dinh mdc hoan cong viec doi vdi tirng vien chu’c Neu vien chuc dat loai A duqc hudng 100% mdc luong Neu vien chdc dat loai B duqc hudng 90% mdc luong Neu vien chdc dat loai C duqc hudng 70% mdc luong Doi vdi Thu trudng cac bo phan thi Ban giam doc (Ban giam hieu) can cd vao mdc hoan ke hoach cua bo phan quyet dinh mdc hoan cua ca nhan Thu trudng bo phan 3.4.3 Tang cirdng va phat trien doi ngu can bo lam cong tac lao dong tien luong cac dun vi su nghiep cua Nha nude Do viec thuc hien thong nhat che tien luong doi vdi vien chdc cac don vi str nghiep theo quy dinh chung cua Nha nude nen viec quyet dinh xep luong, nang bac luong deu co quan quan ly cap tren quyet dinh nhu Vu (Ban) To chdc can bo d Trung uong va Sd Noi vu hoac Sd quan ly nganh d dia phuong, vi vay cac bo phan to chdc cua don vi su nghiep chu yeu la can bo lam cong tac nhan su quan ly can bo, chi cd rat ft can bo lam cong tac tien luong Mat khac, phan chi tra thu nhap bo sung td ngudn thu hoc phf, vien phf duqc thuc hien theo quy che chi tieu noi bo theo co che tu chu tai chfnh nen khoan thu nhap thudng bo phan tai chfnh ke toan cua don vi thuc hien Do dd, vdi viec thuc hien quyen tu chu cua cac don vi su nghiep chi tra tien luong luong theo nang suat, chat luong va hieu qua hoat dong cua ca nhan thi can bo nghiep vu tien luong cac don vi su nghiep can phai duqc tang cudng ca ve so luong va chat luong Muon vay, cac don vi can phai nang cao nhan thde va danh gia dung vai trd cua cong tac lao dong tien luong cac 81 dctn vi sy nghiep, coi day nhu la mot cong tac quan trong viec nang cao chat luong va hieu qua hoat dong cua don vi Theo do, can phai tuyen dung va bo tri can bo duqc dao tao nghiep vu mot each chinh quy, bai ban, tranh hien tuong bo tri can bo khong dung chuyen mon nhu hien De dap ung duqc nhu cau bo tri su dung can bo chuyen mon nghiep vu lao dong tien luong cac don vi su nghiep thi Nha nude can co cac chinh sach ngdn han va dal han viec dao tao can bo chuyen mon nghiep vu lam cong tac lao dong tien luong la: - Trudc mat, chuong trinh dao tao boi dudng can bo, vien chdc hang nam, Nha nude can danh mot khoan kinh phi thlch dang de hd trq cho viec dao tao boi dudng nang cao trinh chuyen mon nghiep vu ddi vdi dpi ngu can bo lam cong tac lao dong tien luong hien cd cac don vi su nghiep - Ve lau dai, Nha nude can dinh hudng cho cac co so dao tao mo rong quy mo va nang cao chat luong dao tao chuyen nganh lao dong tien luong do'i vdi sinh vien dai han cac trudng dai hoc, cao dang de phat trien manh me nguon cung cap can bo chuyen nganh lao dong tien luong cho cac don vi su nghiep 3.5 Mot so kien nghi vdi Nha nude de hoan thien phuong thde tra luong ddi vdi cac don vi su nghiep cd thu d Viet Nam: 3.5.1 Nha nude can thuc hien phan cap giao cho cac don vi su nghiep duqc quyen tu chu ve to chdc thuc hien nhiem vu, tu chu ve to chdc bo may, tu chu ve quan ly va su dung lao dong, tu chu quan ly cac nguon luc tai chinh (ke ca nguon ngan sach nha nude cap hoac hd trq) va tu chu ve tra luong cho ngudi lao dong tuong tu nhu khu vuc doanh nghiep nha nude, cac don vi su nghiep phai thuc hien hach toan thu - chi khong vi muc tieu lqi nhuan Theo do, Nha nude can xoa bo co quan chu quan, cac don vi su nghiep duqc quyen hoat dong theo quy dinh va chiu trach nhiem trudc phap luat, cac co quan nha nude chi thuc hien chdc nang quan ly nganh, linh vuc 82 Don vi sir nghiep duqc quyen quyet dinh quy mo hoat dong cho phu hop vdi nang luc cua don vi ve co so vat chat, trang bi ky thuat, lao dong, bao dam khai thac tdi da kha nang cua don vi va quy dinh cua Nha nude, tire la nha trudng duqc quyen quyet dinh quy mo dao tao (sd luong hoc sinh, sinh vien), benh vien duqc quyen quyet dinh quy mo giudng benh, Vien nghien cdu khoa hoc doc quyen quyet dinh sd luong de tai, quy mo nghien cun Cac co quan quan ly nha nude khong giao chi tieu dao tao, giudng benh hoac sd luong de tai den timg don vi nhu hien ma chi lam nhiem vu tra, kiem tra viec thuc hien d cac don vi su nghiep, dam bao cac don vi su nghiep phai tuan thu dung cac quy dinh cua Nha nude ve chat luong dich vu Xoa bo khai niem vien chuc “trong bien che” va vien chdc “ngoai bien che”, vien chuc don vi su nghiep thuc hien che hop ddng lam viec; moi ngudi don vi deu duqc hudng che dai ngo nhu neu cd trinh nang luc, uy tin tuong duong nhau, deu dam nhiem cac cong viec tuong duong va ddu hoan nhiem vu cong viec duqc giao Don vi su nghiep duqc quyen quyet dinh sd luong lao dong (bien che) cua minh va duqc quyen tuyen chon, su dung va sa thai lao dong theo quy dinh cua Nha nude Co quan quan ly nha nude khong thuc hien giao chi bien che cho cac don vi su nghiep nhu hien Viec xac dinh sd luong lao dong don vi quyet dinh tren co sd td chuc thuc hien nhiem vu, chat luong dich vu va ngudn thu cua don vi Vdi cac dinh hudng tren, Chinh phu can sua doi cac van ban sau: - Nghi dinh sd 71 ve phan cap bien che - Nghi dinh sd 116/2003/ND-CP 10/10/2003 cua Chinh phu ve tuyen dung, sir dung va quan ly can bo, cong chdc cac don vi su nghiep cua Nha nude Vda qua Chinh phu da ban hanh Nghi dinh sd 43/2006/ND-CP 25/4/2006 quy dinh quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, td chdc bo may bien che va tai chinh ddi vdi don vi su nghiep cong lap thay 83 the Nghi dinh so 10/2002/ND-CP 16/01/2002 cua Chfnh phu ve che tai chfnh ap dung cho don vi su nghiep co thu Tuy nhien, de Nghi dinh so 43/2006/ND-CP di vao cuoc song thi Chfnh phu va cac Bo, nganh d Trung uong, Uy ban nhan dan cac tinh, true thuoc Trung uong phai co quyet tam chfnh tri cao va kien tri muc tieu viec td chuc trien khai cac quy dinh 3.5.2 Chfnh phu ban hanh che le phf, hoc phf, vien phf mdi thay the cac van ban hien hanh cho phu hop vdi co che tu hach toan thu - chi, khong vi muc tieu lqi nhuan cua cac don vi su nghiep Can xay dung co cdu cac mtre hoc phf, vien phf mdi bao gom ca phan chi phf tien luong, tien cong cua vien chile thuc hien dich vu cong Nha nude can ban hanh cac mile hoc phf, vien phf cho phu hop vdi turng loai doi tuong dan chung nhu: - Doi tuong thu phan le phf, hoc phf, vien phf - Doi tuong thu toan bo le phf, hoc phf, vien phf Ddng thdi cd co che chfnh sach midn giam le phf, hoc phf, vien phhf doi vdi ngudi ngheo, ngudi hudng chfnh sach xa hoi de dam bao nhung ngudi cd thu nhap thap xa hoi cung duqc hudng cac dich vu xa hoi cong theo hudng Nha nude toan phan kinh phf cho cac don vi su nghiep cd doi tuong ngudi ngheo, ngudi hudng chfnh sach xa hoi su dung dich vu cong Tren co sd che hoc phf, vien phf mdi, cac don vi phai tien hanh hach toan thu - chi th ngudn thu theo cac loai doi tuong Theo dd, Nha nude chi hd trq kinh phf cho loai doi tuong thu phan hoc phf, vien phf va cac doi tuong chfnh sach duqc midn giam, doi tuong thu toan bo hoc phf, vien phf thi Nha nude khong hd trq Cd nhu vay, don vi su nghiep se nang cao trach nhiem viec phan bo hop ly cac ngudn luc tai chfnh cho chi tieu thudng xuyen (trong dd cd ca tien luong) va chi cho dau tu phat trien Vdi cac dinh hudng tren, Chfnh phu can sua doi cac van ban sau: 84 - Quyet dinh so 70/1998/QD-TTg 31/3/1998 cua Thu tudng Chinh phu ve viec thu va su dung hoc phi o cac co so giao due va dao tao cong lap thuoc he thong giao due quoc dan - Nghi dinh so 95/CP 27/8/1994 cua Chinh phu ve viec thu mot phan vien phi va Nghi dinh so 33/CP 23/5/1995 sua doi diem DiSu cua Nghi dinh so 95/CP 27/8/1994 cua Chinh phu - Cac van ban vd phi va le phi hien hanh 3.5.3 Ddi vdi cac don vi su nghiep co thu cua Nha nude phai tu doi mdi, n3ng cao trach nhiem va y thde tu chu viec to chuc thuc hien nhiem vu va tu chu kinh phi hoat dong, chi tra tien luong; xoa bo tu tuong bao cap, chd y lai vao cap tren va ngan sach nha nude nhu thdi ky ke hoach hoa quan lieu bao cap Can bo lanh dao va can bo, vien chuc don vi su nghiep cd thu cua Nha nude can thay rd muc tieu lay lqi fch cua ngudi duqc phuc vu la nhan dan lam hang dau, chong lai moi bieu hien tieu cue, nhung nhiSu, hanh dan bang nhung thu tuc hanh chinh rudm ra, thai cua quyen, quan each 85 KET LUAN Viec hoan thien phuong thde tra luong cac don vi su nghiep co thu d Viet Nam duoc tien hanh cung vdi viec tang cudng hon nua quyen tu chu cho cac don vi su nghiep cong lap tren ca mat: tu chu ve nhiem vu, tu chu ve td chdc bo may, bien che va tu chu ve tai chinh de nang cao nang luc va chat luong hoat dong cua cac don vi su nghiep cong lap viec phuc vu ngudi dan Day cung chinh la mot nhung muc tieu cua chuong trinh Tdng the cai each nen hanh chinh quoc gia giai doan 2001 - 2010 nhSm tach ro chdc nang quan ly nha nude vdi chdc nang dich vu cong cua cac don vi su nghiep cong lap, cung nhu doi mdi quan ly tai chinh cong Viec thuc hien tra luong dung vdi nang suat va chat luong cua can bo, phuong thde tra luong cac don vi su nghiep cong d Viet Nam la mot nhiem vu cap bach va lau dai, can phai duqc tien hanh manh me, kien tri muc tieu nhu da tien hanh vdi khu vuc doanh nghiep d Viet Nam De tien hanh doi mdi va hoan thien phuong thde tra luong cac don vi su nghiep co thu dat duqc hieu qua mong muon thi can phai thuc hien tot cong tac tuyen truySn va nang cao nang luc can bo quan ly cac don vi su nghiep cung nhu nang cao y thde cua can bo, vien chdc thay ro van de tien luong gSn lien vdi nang suat, chat luong va hieu qua lao dong ddng gop cua ca nhan can bo, vien chdc ket qua hoat dong chung cua don vi, td dd tao dong co lao dong tot Theo do, qua trinh hoan thien va doi mdi can phai cd su chi dao cua cac cap uy va su phoi ket hop giua chinh quyen va cong doan cung cap 86 TAI LIEU THAM KHAO Ban Chi dao nghien ciiu cai each chinh sach tien luong Nha nude: De an cai each chinh sach tien luong, bao hiem xa hoi va trq cap uu dai ngudi co cong giai doan 2003 - 2007 Begg David - Kinh te hoc NXB giao due, Ha Noi, nam 1995 Bo Noi vu: Cac van ban quy dinh ve che tien luong nam 2004, tap 1,2,3 Nha xuat ban Ha Noi Bo Tai chinh: Td trinh Chinh phu so 25/TTr-BTC 9/3/2006 ve du thao Nghi dinh cua Chinh phu quy dinh quyen tu chu, tu chiu trach nhiem ve nhiem vu, to chu’c bo may, bien che va tai chinh doi vdi don vi su nghiep cong lap Benh vien E - BO Y te: Quy dinh chia tien thudng hang thang tir ngudn thu vien phi K.Philipp, Labour Economics, 1996 Khoa Su pham - Dai hoc quoc gia Ha Noi: Quy che chi tieu noi bo ban hanh kern theo Quyet dinh sd 55/HCTH 17/10/2003 Mac C - Tu ban - toan tap NXB Su that, Ha Noi, nam 1963 PGS.TS Mai Quoc Chanh - PGS.TS Tran Xuan Cau: Giao trinh kinh te lao dong, NXB Lao dong - Xa hoi, Ha Noi 2000 10 TS Le Duy Ddng - Thu: trudng Bo Lao dong - Thuong binh va Xa hoi (Chu nhiem De tai doc lap cap nha nude): Luan ctf khoa hoc cho viec xay dung De an tien luong mdi 11 Tir dien tieng Viet, NXB Da Ndng - Trung tam tir dlen hoc, nam 2005 12 Trung tam ky thuat - Tdng cue Tieu chuan ludng chat luong - Bo Khoa hoc va COng nghe: Quy che tam thdi chi tieu noi bo./ 13 Van kien Dai hoi Dang toan quoc lan thtr IX, X NXB Chfnh tri quoc gia Ho Chi Minh./