Hoàn thiện cơ chế quản lý tài chính đối với các trường trung học phổ thông công lập ở tỉnh ninh bình

TRtdW DAI HOC K k'l Tf; ftCOC dAbt ô&ã O -a DO THI■ PHUONG THAO DAIHOC KTQD TT THONG TIN THU VIEN PI; NGLUAN AN-TU LIEU hoAn thi£n co chE quan Lf tAi chInh otii vOi CAC TRUONG TRUNG HOC PH0 THONG CONG LAP ■ ■ ffTiNH NINH BlNH ChuySn nganh- Kinh chinh trj LUAN VAN THAC SY KINH TE ■ ■ Ngittii hitting dan khoa hoc: PGS.TS NGUYEN VAN HAO THS Ba XAi - 8010 TRuOlVG »AI HOC K IK H TE! QUOC DiST £□ •* DO THI■ PHUONG THAO HOAN THlEN C0 CHE QUAN Lf TAl CHlNH 001 vOl CAC TRUUNG TRUNG HOC PHtf RlONG CftNG UP TiNH NINH BlNH ChuySn ngdnht Klnh ta chfnh trj LUA N VAN THA C SY KINH TE ■ ■ NgUffi hUffng dan khoa hoc: PGS.TS NGUYEN VAN HAO HA Xoi - 2010 MUC LUC • • DANH MUC NHU NG TU VIET TAT DANH MUC BANG BltU, SO DO TOM TAT LUAN VAN MO DAU CHUONG 1: GIAO DUC TRUNG HOC PHO THONG CONG LAP • • • VA CO CHE QUAN LY TAI CHINH DOI VOI CAC TRUONG TRUNG HOC PHO THONG CONG LAP • • r 1.1 -y a Nhung van de chung ve giao due - dao tao va giao due trung hoc thong r or 1.1.1 Vai tro cua giao due - dao tao doi voi su phat trien kinh te - xa hoi 1.1.2 Dac diem cua giao due THPT 10 1.1.3 Dau tu va tai chinh cho phat trien giao due - dao tao 12 r 1.2 r •> Co’ che quan ly tai chinh doi voi cac truong trung hoc thong cong lap 19 1.2.1 Khai niem, vai tro cua co che quan ly tai chinh doi voi cac truong THPT cong lap 19 1.2.2 Noi dung chu yeu cua co che quan ly tai chinh doi voi cac truong THPT cong lap 22 yr 1.2.3 r r r Su can thiet va cac nhan to anh hudng den co che quan ly tai chinh doi voi cac truong THPT cong lap 32 CHUONG 2: THUC TRANG CO CHE QUAN LY TAI CHINH DOI VOI CAC TRUONG THPT CONG LAP O NINH BINH 38 2.1 Khai quat dac diem kinh te - xa hoi va quy mo, chat luong va mang luoi co’ so vat chat cac truong THPT cong lap Ninh Binh 38 2.1.1 Dac diem tu nhien 38 2.1.2 Dac diem kinh te - xa hoi 40 li 2.1.3 Thurc trang giao due THPT cong lap b Ninh Binh 41 2.2 Thue trang co’ che quan ly tai chinh doi voi cac truong THPT cong r r r lap o’ Ninh Binh va nhirng ket qua, han che cua co’ che 44 2.2.1 Thue trang co che quan ly tai chinh doi vdi cac truong THPT cong lap b Ninh Binh thbi gian qua 45 2.2.2 Danh gia co che quan ly tai chinh cua cac truong THPT cong lap b Ninh Binh 58 CH LONG 3: GIAI PHAP HOAN THIEN CO CHE QUAN LY TAI CHINH DOI VOI CAC TRlTONG THPT CONG LAP O NINH BINH 71 r 3.1 r Dinh huong hoan thien co’ che quan ly tai chinh doi voi cac truong THPT cong lap nen kinh te thi truong va hoi nhap quoc te 71 3.1.1 Giao due - dao tao trudc yeu cau cua nen kinh te thi truong va hoi nhap quoc te 71 3.1.2 Dinh hubng hoan thien co che quan ly tai chinh doi voi giao due THPT cong lap nen KTTT va hoi nhap quoc te 75 r 3.2 r Giai phap hoan thien co’ che quan ly tai chinh doi voi cac truong THPT cong lap b Ninh Binh 77 3.2.1 Hoan thien he thong van ban phap luat ve co che tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh doi voi r cac truong giao due cong lap noi chung va khoi THPT cong lap noi rieng 77 3.2.2 Giai phap phan bo dinh muc chi doi voi cac truong THPT cong lap 79 3.2.3 Cac giai phap huy dong nguon von ngoai NSNN de phat trien giao due THPT cong lap 84 3.2.4 Hoan thien co che kiem tra, kiem soat tai chinh 88 3.2.5 Cung cd, nang cao chat luqng cong tac quan ly tai chinh 92 KET LUAN 93 DANH MUC • TAI LIEU • THAM KHAO 95 DANH M(JC NHU’NG TU' VIET TAT CNH, HDH Cong nghiep hoa, hien dai hoa CTMT Chuong trinh muc tieu GDP Tong san pham quoc noi GD-DT Giao due va dao tao HCSN Hanh chinh sur nghiep HDND Hoi dong nhan dan KBNN Kho bac Nha nude KTXH Kinh te xa hoi NSDP Ngan sach dia phuong NSNN Ngan sach Nha nude THCS Trung hoc co sd THPT Trung hoc thong UBND Uy ban nhan dan DANH MUC BANG, S0 DO BANG r Bieu 2.1: r \ \ r Ket qua xep loai hoc lire cua bac hoc so voi tinh Dong bang Bac bo va so voi ca nude .43 Bieu 2.2: Nguon tai chinh cua cac truong THPT cong lap Ninh Binh 49 Bieu 2.3: Muc thu hoc phi bac THPT cong lap 51 Bidu 2.4: Quan he giua NSNN cap chi thudng xuyen va nguon hoc phi cac truong THPT cong lap 51 Bi^u 2.5: r > Co cau cac khoan chi thudng xuyen tu nguon NSNN cac truong THPT cong lap Ninh Binh 53 Bieu 2.6: Phan bo chi tieu nguon thu hoc phi cac truong THPT tu nam 2007 den nam 2009 55 SO DO So dd 1.1: Co cau to chuc he thong GD - DT cua Viet Nam r Sodd 1.2: Mo hinh cap phat ngan sach giao due thong 26 r Sodd2.1: Mo hinh cap phat ngan sach giao due cua Ninh Binh 48 TCU’oW DAI HOC KIND Tf£ QUOC DAN £3 O0 THI■ PHUONG THAO HOAN THlf N CO CHE QUAN LY TAI CHINH DOI V01 CAC TRU0NG TRUNG HOC RH0 THONG CONG LAP ■ ■ a tInh ninh bInh ChuySn nganh* Kinh tfi chinh trj TOM TAT LUAN VAN THAC SY ■ ■ Ha Xoi - 2010 i TOM TAT LUAN VAN Nhan thuc dirge vai tro va tam quan cua giao due sir nghiep r phat trien kinh te - xa hoi thbi ky CNH, HDH nhirng nam qua chi NSNN cho hoat dong giao due giao due noi chung, cac truong THPT cong lap Ninh Binh noi rieng da khong ngimg tang len gop phan quan vao qua trinh phat trien giao due cua Ninh Binh Tuy nhien nen kinh te ' r dat nude ta da chuyen sang co che thi truong dinh hudng XHCN dupe hon 20 nam thi co che tai chinh cua giao due thuc te van chua co sir thay doi ve chat so voi thoi ky ke hoach hoa tap trung, bao cap De str dung nguon tai r a chinh co hieu qua doi hoi can co mot co che quan ly thirc sir thich ung voi nen kinh te dang chuyen doi theo co che thi truong, dong thoi dap ung nhanh nhay voi yeu cau phat trien kinh te - xa hoi tung thbi ky r A ' A Xuat phat tir nhirng yeu cau, tren tac gia chon van de: “Hoan thien co’ r a tinh Ninh Binh” lam de tai nghien cuu luan van tot nghiep thac sy cua minh r r Luan van danh gia thirc trang co che quan ly tai chinh doi voi cac truong THPT cong lap tren dia ban tinh Ninh Binh giai doan 2007-2010, nhung ket Ar a< qua dat duoc, nhung ton tai han che va nguyen nhan cua nhung ton tai han che r r tuc hoan thien co che quan ly tai chinh doi voi cac truong THPT cong lap tren dia ban tinh Ninh Binh r Luan van duoc tiep can nghien cuu va trinh bay tren co so cac phuong r phap chung cua kinh te chinh tri nhu: Phuong phap luan vat bien chung A va vat lich su dong thbi su dung cac phuong phap nghien ctru dac thu r nhu: phuong phap thong ke, phuong phap phan tich khai quat, tong hop, mo hinh, bieu bang minh hoa ii r y ~ r a Tir cac van de ly luan va thuc tien ve co che quan ly tai chinh; can cu r r vao there trang co che quan ly tai chinh doi voi cac truong THPT cong lap tren dia ban tinh Ninh Binh hien nay; luan van da tap trung dua nhung giai phap r a nham hoan thien co che quan ly tai chinh tren dia ban tinh Ninh Binh thoi gian tdi Thu' nhat, Giao due THPT cong lap va co’ che quan ly tai chinh doi vol cac truong THPT cong lap Thong qua cac tai lieu, cac cong trinh nghien cuu, luan van da neu len vai tro cua giao due - dao tao doi voi su phat trien KTXH: Giao due gop phan tao nguon nhan luc co trinh va chuyen mon ky thuat mot nhung yeu r r r i a to quyet dinh sir tang truong kinh te va phat trien ben vung; giao due gop phan xoa doi giam ngheo; giao due mb rong kha nang thich ung cua nhan lire voi thi truong lao dong Do dau tu cho giao due la dau tu phat trien ngubi, dau tu phat trien giao due la su nghiep cua toan xa hoi tir neu len • r , ' vai tro quan cua tai chinh da tac dong den quy mo, muc tieu va chat r luong cua he thong giao due noi chung va cac truong THPT cong lap noi rieng Tir nhan thuc duoc vai tro va tarn quan cua tai chinh doi voi giao A A due dao tao can phai co chinh sach dau tu thoa dang cho giao due - dao tao Nhung de su dung nguon tai chinh co hieu qua can phai co mot co che quan ly thuc sir thich ung voi nen kinh te dang chuyen doi theo co che thi truong dong thoi dap ung nhanh nhay voi yeu cau phat trien KT-XH timg thoi ky voi tu each la mot cong cu quan ly tai chinh ngan sach can dupe dieu hanh mot co che hop ly, linh hoat Ciing mot khoan kinh phi, voi co che quan ly khac co the tao nhung hieu qua cao, thap khac Hieu qua quan ly kinh phi la thubc tinh hop ly cua co che tai chinh Luan van da phan tich lam ro nhung noi dung co che quan ly tai chinh doi voi cac iii truong THPT cong lap, noi dung cua phan la het sue quan trong, la nen tang ve mat ly luan, lam co so khoa hoc, va tien de de giup viec nghien curu thuc trang co che quan ly tai chinh doi voi cac truong THPT cong lap Trong phan noi luan van lam rd cac truong THPT cong lap la loai hinh truong co quan nha nude cd tham quyen quyet dinh lap va quan ly, co che quan ly tai chinh ap dung cho don vi sir nghiep cd thu Co che quan ly tai chinh doi voi cac truong THPT cong lap can cu vao Nghi dinh 10/2002/ND-CP 16/01/2002 cua Chinh phu ap dung doi voi don vi sir nghiep co thu va tiep tuc dupe doi moi, thay the bang Nghi dinh 43/2006/ND-CP 25/4/2006 quy dinh quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh doi voi don vi sir nghiep edng lap, tiep theo la cac van ban hudng dan cua Nha nude co lien quan: Thong tu 71/2006/TTBTC 09/8/2006 cua Bo Tai chinh hudng dan thuc hien nghi dinh so 43/2006/ND-CP; Thong tu 81/2006/TT-BTC 06/9/2006 cua Bo Tai chinh hudng dan che kiem soat chi doi voi cac don vi sir nghiep cong lap A \ thuc hien quyen tu chu, tir chiu trach nhiem ve thuc hien nhiem vu, to chuc bo < r \ may, bien che va tai chinh, dam bao tinh dong bo voi co che tir chu, tir chiu r > trach nhiem ve tai chinh doi voi don vi sir nghiep cong lap Trong cac truong THPT cong lap, nguon tai chinh cua nha truong bao gom chu yeu tir nguon tir NSNN va nguon hoc phi cua ngudi hoc Tir quan ly quy trinh dieu hanh va r r r cap phat kinh phi doi voi cac truong, quy trinh lap dir toan chap hanh du toan, quyet toan va kiem tra kiem soat cac khoan thu chi cua don vi r r Thu’ hai, thuc trang co’ che quan ly tai chinh doi voi cac truong THPT cong lap tren dia ban tinh Ninh Binh Luan van da tom tat dupe dac diem tu nhien, kinh te xa hoi cua tinh Ninh r Binh, tir chi anh hudng cua no tdi co che quan ly tai chinh cac truong 83 - Duy tri va on dinh (3 nam) muc giao cua thdi ky dau, day la viec duong nhien phai lam vi het thdi ky on dinh se tinh toan lai muc phan bo va he so chi khac - Cd su thay doi ve chinh sach luong, phu cap luong, nang luong theo nien do, thay doi luong ngach bac theo ky cong tac - Cd su thay doi ve cac chinh sach, dinh muc, tieu chuan, che chi tieu tai chinh Tuy nhien mot nhung yeu to dan den thay doi cac dinh muc tieu chuan la truot gia, vi vay cd the thay yeu to trupt gia bang yeu to > \ Z thi se day du va toan dien hon, nhung cung can phai xet den viec sua doi cac dinh muc, tieu chuan thudng la cham hon nhieu so voi bien dong cua gia ca Do nen thay doi muc kinh phi phan bo chi so gia bien dong tren 10% so vdi nam trudc Thu- hai: Dinh muc phan bo kinh phi phai dupe gan lien vdi viec doi mdi he thong dinh muc xac dinh cu the cac chuan nhu ty le hoc sinh/ ldp, giao vien/ ldp, sd gid len ldp cua giao vien/ tuan, dung day hoc/ ldp, Day cung chinh la dinh muc dau vao dupe su dung nghien cuu va chi phi giao due Viec xay dung day du cac dinh muc dau vao cho giao due va chung doi hoi muc chi can thiet nham thoa man cac chuan toi thieu Tren co sd cac dinh muc dupe xay dung khong chi phuc vu cho viec z phan bo, cap phat kinh phi ma dupe cac co quan quan ly tai chinh giao due lay lam can cu giam sat cac truong viec su dung ngudn luc Z 7 Thu- ba: Hoan thien co che phan bo va giao du toan cho cac truong Z > thong phu hop vdi yeu cau cua Luat NSNN va thuan lpi cho cong tac ke toan, quyet toan chi NSNN cua don vi, dap ung yeu cau doi mdi, cu the: Can phai thuc hien thong bao cong khai ve phan kinh phi NSNN cap va A A phan kinh phi tir ngudn thu su nghiep cho cac truong, de cac truong chu dong qua trinh chi tieu 84 Khi giao dir toan can phai tach rieng phan kinh phi don vi tir trang trai tir nguon thu sir nghiep, phan kinh phi NSNN cap Dong thbi phai chap hanh dung nhung quy dinh ve viec ghi thu - ghi chi NSNN theo quy dinh Thii tu, de dam bao viec phan bo ngan sach giao due hop ly, cong bang va hieu qua, can thirc hien phan bo nguon lire cho hop ly giua cac viing, cac trubng Thuc te cho thay, co cau chi thubng xuyen cua cac trubng THPT cong lap thi ty chi ngubi chiem phan lbn tong chi thubng xuyen, nen viec sir dung nguon nhan lire mot each hop ly se co y nghTa quyet dinh viec tiet kiem chi tieu cua giao due x r v 3.2.3 Cac giai phap huy dong nguon von ngoai NSNN de phat trien giao due THPT cdng lap Trong cac nguon von dau tu cho cac trubng THPT cdng lap hien tren dia ban tinh Ninh Binh, nguon NSNN van la nguon von lbn nhat va quan r r t nhat de mb rong quy mo, nang cao chat luong va hieu qua giao due Song dau tu cho giao due van chua tuong xung vbi phat trien giao due Mac x r du, nhung nam qua, NSNN chi cho giao due ve ty cung nhu so tuyet doi deu tang len mot each dang ke, song so vdi yeu cau can thiet de dam bao phat trien quy mb va chat lugng thi nhieu han che Van tinh trang r t r x trubng hoc ban kien co bien b cac huyen mien nui, tinh trang hoc chay, day chay b cac truong Xuat phat tu quan diem “Dau tu cho giao due la dau tu cho phat trien”, nhan thuc rd tarn quan cua sir nghiep giao due doi vdi sir phat trien kinh te - xa hoi cua tinh nha giai doan tdi, Ninh Binh can tang ti le chi ngan sach cho giao due - dao tao Bao dam kinh phi cho giao due cap; tap trung dau tu cho cac nhiem vu diem, cac chuong trinh MTQG; uu tien dau tu 85 cho nhung vung kho khan; tiep tuc thuc hien co che chinh sach khuyen khich, thu hut hoc sinh, sinh vien gioi lam giao vien, gan dao tao voi su dung X X y De tang cudng nguon luc tai chinh dau tu cho giao due, ben canh nguon x r x r von NSNN can co co che va chinh sach da dang hoa cac nguon tai chinh va su dung cac nguon tai chinh mot each co hieu qua De khai thac co hieu qua y yr yr nguon von ngoai NSNN dau tu cho giao due, can cd mot so giai phap sau: Thu- nhat, nguon thu hoc phi Doi voi cac trudng THPT cong lap hien nay, nguon thu ngoai NSNN chu yeu la hoc phi, khung hoc phi hoc phi hien dupe thuc hien tu nam 1998 r r x r r co tinh chat cao bang, khong phan biet doi tupng doi tupng doi vdi giao due thong chua cd su phan biet quy dinh hoc phi giua cac chuong trinh giao r r due cong lap vdi chat lupng khac nhau, cac trudng cd chat lupng khac vdi chenh lech khac khac Cac trudng cd chat lupng cao d khu vuc r x x thi khong dupe thu hoc phi cao, dieu khong khuyen khich dau tu co sd vat chat va dpi ngu giao vien nham nang cao chat lupng giao due Trong 11 nam qua, 1998 - 2009, khung hoc phi khong thay doi, r x r ■> x chi sd gia ca tieu dung tang 2,53 lan, luong tdi thieu da dupe dieu chinh tang gap lan (nam 1998 la 144.000ddng, nam 2009 la 730.000 ddng), tong san pham noi dia binh quan dau ngudi (GDP/ngudi tang 4,7 lan Khung hoc phi hon 10 nam khong thay doi dan den tong nguon luc cua dat nude huy dong cho giao due dao tao van rat han che anh hudng den chat lupng giao due dao ' < XX tao, gay bat hop ly them he thong giao due Vi vay, Nha nude can dieu chinh muc thu hoc phi d cac trudng THPT cong lap vua dam bao tinh cong bang, vua nham huy dong cd hieu qua su ddng gop cua nhan dan Muc hoc phi can dupe xac dinh cd can cu xac dang, phu hop, dam bao tinh hop ly nham huy dong cd hieu qua sir ddng gop cua ngudi dan de cung Nha nude 86 cham lo phat trien giao due, vua tranh tinh trang hoc sinh phai bo hoc vi X khong co du dieu kien dong hoc phi Muc hoc phi dupe xac dinh phai can cu r vao muc song cua ngubi dan, vua phai dam bao phu hop vbi tung loai hinh r x trubng, tung khu vuc, dong thbi quan tarn den chinh sach uu dai cua Nha nubc cho vung sau, vung xa, em gia dinh chinh sach Trong cung mot cap hoc, phan biet cac loai trubng co cac dieu kien phuc vu tot va tuong doi tot de quy dinh muc cu the cho phu hop, chang han nhu doi vbi truong chuyen, trubng dat chuan quoc gia Ngoai nguon thu hoc phi, le phi theo quy dinh, cac trubng nen manh dan dau tu de khai thac nguon thu tu cac hoat dong cung ung dich vu nhu mb cac lbp tin hoc, ngoai ngu, lbp luyen thi de dap ung nhu cau hoc tap cang tang cua ngubi dan dong thbi tang them nguon thu cho nha trubng Khuyen khach cac doanh nghiep, cac to chuc kinh te, xa hoi va nhan r •> dan dong gop kinh phi, dat dai de xay dung trubng Thuc hien chinh sach e r \ uu tien cho vung sau, viing xa, vung dong bao dan toe, vung kinh te - xa hoi kho khan, dong thbi huy dong toi da cac nguon ngoai NSNN b nhung X X noi co dieu kien dau tu cho cac vung Da dang hoa nguon luc tai chinh cho giao due THPT cdng lap Ddi vbi tinh Ninh Binh hien nay, ben canh nhung kho khan co ban la muc song cua ngubi dan thap, GDP binh quan dau ngubi bang hai phan ba muc binh quan cua ca nubc, song Ninh Binh cung co nhung thuan loi cho phep day manh phat trien he thong giao due ngoai cong lap nhu toe tang trubng kinh te nhung nam gan day khong ngimg gia tang, doi song ngubi dan tung buoc dupe cai thien, ty le ho doi ngheo giam manh Day la # > x x r x dieu kien can ban gop phan nang cao mat bang dan tri, doi song tinh than cho ngubi dan 87 Cung voi viec nang cao quyen tir chu cho cac truong THPT cong lap can nghien cuu sap xep lai quy hoach mang luoi cac truong THPT, han che viec dau tu xay dung cac truong THPT cong lap cac khu vuc pho, nen chuyen bdt mot so trubng cong lap sang ngoai cong lap tang so luong trubng ngoai cong lap Hien so trubng ngoai cong lap la trubng, so truong ban cong trubng, sb trubng cong lap la 21 trubng Luc ay nguon luc Nha nubc chi de tap trung vao cac trubng diem chat lupng cao mang tinh mui nhon Tuy nhien thbi gian qua, chinh sach phat trien hoat dong giao due ngoai cong lap b tinh Ninh Binh nhieu han che nhu: Mot sb cac quy dinh uu dai ve dat dai, ve von vay chua dupe tinh quan tarn thuc hien, cac thu tuc xin von vay nhieu kho khan Cac quy dinh ve quan ly tai chinh cua Nha nubc doi vbi cac co sb ngoai cong lap chung chung; quy che quan ly tai chinh doi vbi cac trubng ngoai cong lap chua dupe thuc hien nghiem tuc, hau \ ' r r het cac co sb giao due dan lap va tu thuc khong thuc hien day du che ke toan va bao cao tai chinh cho cac co quan quan ly theo quy dinh Vi vay, de r \ khac phuc nhung ton tai neu tren, tao uu dai cho cac co sb giao due ngoai cong lap phat trien, dong thbi tang cuong quan ly nha nubc doi vbi cac co sb giao due ngoai cong lap, thbi gian toi can co nhung giai phap day manh xa hoi hoa giao due: - Hang nam, UBND tinh nen cong bo cong khai rong rai quy hoach mang luoi cac co sb giao due; cong bo du bao phat trien va nhu cau huy dong nguon luc dau tu thuc hien quy hoach de thu hut cac nha dau tu tham gia Vbi thuc trang quy mb giao due THPT co xu hubng giam nhu hien nay, khong nen mb them cac trubng cong lap b khu vuc va cac vung co dieu kien kinh te phat trien ma tung bubc chuyen cac trubng thong ban cong 88 va mot so tru’dng cong lap d khu vuc va cac vung co dieu kien kinh Z \ A te phat trien sang hinh thuc ngoai cong lap nham huy dong nguon lire cho xa hoi cua nhung gia dinh co thu nhap cao dau tu phat trien giao due Tang cudng cong tac tuyen truyen, van dong va cung cap thong tin ve xa hoi hoa giao due de nang cao nhan thuc cho toan xa hoi ve chu truong dung dan cua Dang va Nha nude ve chinh sach xa hoi hoa giao due Tang cudng su r lanh dao cua cac cap uy Dang, sir chi dao va quan ly cua HDND, UBND cac cap; phat huy vai tro cua cac to chuc Cong doan, Hoi Phu nu, Doan nien, Doi thieu nien tien phong, Hoi khuyen hoc huy dong nguon luc xa hoi tham gia phat trien sir nghiep giao due Tuyen truyen sau rong chu truong chinh sach de cac cap uy Dang, chinh quyen cac cap, cac co sd giao due cong lap, ngoai cong lap va nhan dan co nhan thuc dung, day du, thuc hien co hieu qua chu truong xa hoi hoa giao due 3.2.4 Hoan thien cor che kiem tra, kiem soat tai chinh - Tang cudng kiem soat chi Ngan sach Nha nude qua he thong Kho bac nha nude Kiem soat chat che cac khoan chi NSNN la mdi quan tarn hang dau cua r Dang, Nha nude va cua cac cap, nganh vdi muc tieu la cac khoan chi cua r NSNN phai dam bao dung muc dich, cd du toan dupe duyet, dung che do, tieu chuan, dinh mure va hieu qua Kiem soat chi NSNN theo Luat ngan sach thuoc trach nhiem cua moi co quan, don vi, ca nhan cd lien quan den viec quan ly va su dung nguon kinh phi tir NSNN, Kho bac Nha nude la co quan kiem soat cudi cung trudc xuat quy Do chinh la hinh thuc kiem soat phong ngira, nham dam bao cho cac khoan chi theo dung nguyen tac, dung muc dich, ngan ngira sai sot, nham lan 89 Theo tinh than cua Luat Ngan sach, nhirng nam qua Kho bac nha nude da tirng buoc thirc hien kiem soat chi mot each chat che, bao dam dung muc dich, dung doi tuqng, dung tieu chuan, che do, dinh muc, thuc hien chi tra true tiep qua kho bac Thong qua kiem soat chi qua Kho bac nha nude, cac don vi buoc dau da chap hanh tot ky luat su dung ngan sach, tang cudng vai r > trd quan ly cua cac cap chinh quyen, co quan tai chinh, Kho bac nha nude dieu hanh ngan sach Tuy nhien, he thong tieu chuan, dinh mure chi r •X r NSNN chua day du, chua sat thuc te, chat lupng du toan cua don vi thap da la anh hudng khong nho toi cdng tac kiem soat thu chi qua Kho bac r Nha nude Trong thoi gian toi, de cung co va nang cao vai trd cua Kho bac nha nude theo Luat Ngan sach, can phai lam tot mot so viec sau day: + Can phai quan triet quan diem kiem soat chi la trach nhiem cua cac r r nganh, cac cap, cac don vi cd lien quan den quan ly NSNN + Hang nam don vi sir dung ngan sach lam thu tuc quyet toan thu chi vdi r co r r quan chu quan cap tren Ket qua duyet quyet toan dupe co quan chu quan gui cho cac don vi huu quan theo quy dinh Tren co sd cua bao cao nay, co quan tai chinh lap thu tuc ghi thu, ghi chi vao NSNN theo quy dinh Lam nhu r x < vay tao sir nhat quan ve duyet toan chung tu va quyet toan muc chi theo < r r du toan da dupe duyet, giai quyet dupe tinh trang so lieu bao cao quyet toan giua co quan tai chinh, co quan chu quan va Kho bac khong khdp r + Hoan thien he thong thong tin quan ly kho bac va ngan sach, la mot r r r r r r he thong ke toan chung, thong nhat va dupe tich hop bdi he thong ke toan r r r Kho bac, ke toan ngan sach va he thong ke toan cua cac trudng THPT cdng lap he thong tai khoan ke toan thong nhat gan ket quy trinh lap ngan r \ \ sach theo ket qua dau Di lien vdi nd, doi hoi dpi ngu can bo thao cac ky nang, thao tac su dung he co sd du lieu dien tu phuc vu cho cdng tac chap hanh ngan sach va ghi sd 90 - Hoan thien cong tac kiem tra ke toan va kiem toan noi bo Nguyen tac tu kiem tra, kiem soat cua he thong thong tin ke toan cung nhu viec to chuc kiem tra ke toan noi bo cac don vi co y nghTa vo cung quan va can thiet No dam bao thong tin ke toan duoc cung cap kip thdi, chinh xac, dung vdi chinh sach, che quan ly kinh te - tai chinh noi chung va che the le ke toan quy dinh noi rieng phu hop vdi yeu cau quan ly vi > r mo, vi mo nen kinh te Trude thuc trang cua cac truong hien doi hoi phai co nhung giai r r phap co ban hoan thien he thong kiem tra ke toan va kiem toan noi bo: - Xay dung ke hoach kiem tra tai chinh noi bo Trong ke hoach phai xay dung hinh thuc kiem tra, xac dinh ro ngudi chiu trach nhiem kiem tra d tung khau cong viec, doi tuong noi dung, thdi gian kiem tra Viec xay dung r > ke hoach kiem tra phai duoc thuc hien tir dau nam ' r r tra Doi tuong chinh cua kiem tra noi bo la bao cao ke toan, so sach ke toan, chung tu ke toan, tai san va tinh hinh su dung tai san Can cu qua trinh kiem tra de danh gia dung tinh hinh quan ly ngudn NSNN cap va A nguon ngoai NSNN Trong cong tac kiem tra ke toan thudng su dung phuong phap doi e < r x r r r r chieu, so sanh la chu yeu Can tien hanh doi chieu giua cac chung tir ke toan, r r r r r r so ke toan, cac bao cao ke toan vdi nhau, doi chieu sd lieu ke toan vdi thuc te hoat dong, doi chieu so lieu tren co sd can cu vao che tai chinh ke toan hien hanh - Hoan thien quy che chi tieu noi bo r r \ Thuc te, trien khai thuc hien co che giao quyen tu chu, tir chiu trach nhiem cho cac truong trung hoc thong cong lap tren dia ban tinh, cac 91 truong dang gap kho khan viec xay dung quy che chi tieu noi bo Co don vi xay dung quy che chua day du, so sai, hoac xay dung nen nhung chi mang tinh doi voi co quan quan ly, viec thuc hien chi nam lai X r X ' khong thuc hien theo quy che de dau nam Mot phan trinh tham muu r kem khong luong het nhung phat sinh nam, hoac xay dung mot each chung chung, khong cu the muc chi, nen cong tac quan ly, kiem soat, X X Z T giam sat noi bo don vi nhieu van de bat cap Sb Tai chinh, So giao due - dao tao can phoi hop chi dao, cu the hoa cac tai lieu hubng dan, mb ldp tap huan va cu can bo giam sat qua trinh trien khai X tai cac don vi theo dung tinh than Nghi dinh 43 Co quan tai chinh va co quan chu quan can kiem tra thuong xuyen hon qua trinh xay dung, ban hanh va r thuc hien quy che chi tieu noi bo b cac don vi, qua giup don vi hoan thien quy che chi tieu noi bo r or \ - Doi mai ca che quan ly tai chinh gan lien vai tang cudng trach nhiem cac trudng cong lap Hien nay, he thong kiem soat tai chinh b nude ta van thuc hien theo mb hinh truyen thong, kiem soat chi tieu chu yeu tap trung d cac yeu to dau r e r \ r vao nhu chi luong, mua sam thiet bi, dien, nude Cac thong tin ve ket qua r x x hoat dong hau nhu vang bong Theo tinh than cua cong cuoc cai each tai chinh cong thi viec trao quyen tu chu cho cac thu truong va tap the ngudi lao dong tai cac don vi quyet dinh nhung dau vao can thiet de san xuat dau duoc phep str dung linh hoat ma thieu di trach nhiem giai trinh thi chac chan se la manh dat tot de tham nhung phat sinh Vi vay, sir tu chu can phai di kem vdi su gia tang trach nhiem doi vdi viec cung ung cac dau r r va ket qua cuoi cung 92 r r 3.2.5 Cung cd, nang cao chat luong cong tac quan ly tai chinh • r • ■* X Don vi co sd giao due la noi true tiep su dung cac nguon kinh phi dau tu cho giao due Yeu cau dat cho cong tac quan ly tai chinh d day la quan ly, su dung tiet kiem, dung muc dich, dung che cac khoan thu chi ngan sach , tang cudng tinh tu chu tu chiu trach nhiem cua Thu trudng cac don vi, cac chu tai khoan cdng tac quan ly tai chinh don vi Thu trudng cac don vi su dung ngan sach phai chiu trach nhiem trudc phap luat doi vdi nhung khoan thu, chi sai che do, tieu chuan, lang phi, khong dung muc dich Neu vi pham lam ton that ngan sach cua Nha nude phai boi thudng, theo tinh r chat, muc vi pham se bi xu ly ky luat, xur phat hanh chinh hoac truy cuu trach nhiem hinh su theo quy dinh cua phap luat X De dap ung yeu cau tren doi ngu can bo lam cdng tac quan ly tai chinh tai cac vi co sd phai co du trinh do, nang lure chuyen mon de quan ly chat che va hach toan day du, ro rang cac khoan chi tir cac nguon khac Xuat phat tir thuc trang thoi gian vira qua can bo la cdng tac quan ly tai cac don vi co sd giao due dao tao chua dap ung dupe yeu cau quan ly; chu tai khoan don X X vi chi sau ve quan ly chuyen mon giao due, khong am hieu ve quan ly tai chinh, doi ngu can bo ke toan khong thao nghiep vu chuyen mon, cd mot sd lai phai kiem nhiem cdng viec khac Vi vay, cung cd nang cao chat lupng cdng tac quan ly tai chinh tai cac don vi co sd can chu den viec thudng xuyen boi dudng nghiep vu quan ly tai chinh noi chung, cdng tac ke toan noi rieng cho dpi ngu can bo lam cdng tac ke toan co sd Trong thoi gian toi can tap trung soat, danh gia kha nang nghiep vu chuyen mon cua dpi ngu de co phuong an sap xep lai thich hop 93 KET LUAN Phat trien sir nghiep giao due - dao tao la co sd dam bao cho sir phat trien kinh te, on dinh lau dai Muon co mot nen kinh te phat trien cao va mot xa hoi cong bang, van minh thi phai phat trien giao due dao tao Muon phat trien A giao due dao tao phai dau tu cang tang cho giao due va dao tao va phai hoan thien co che quan ly tai chinh cho giao due dao tao Dau tu cho giao due dao tao la dau tu cho ngudi, la ddng lire true tiep cua sir phat trien kinh te - xa hoi Song dau tu cho giao due dao tao la rat ton kem, la mot ganh nang doi vdi cac nude dang phat trien, co r r Viet Nam ma hieu qua lai khong the thay duoc Vi vay co che quan ly tai chinh cho giao due dao tao cd y nghia rat quan nham phat trien A nen giao due nude ta giai doan hien r r a Thong qua nhung van de ly luan va thuc trang co che quan ly tai chinh doi vdi cac trudng THPT cong lap d nude ta va tren dia ban tinh Ninh Binh, luan van da giai quyet dupe nhung van de sau: r A aa r - He thong hoa ve mat ly luan ve co che quan ly tai chinh doi vdi cac trudng THPT cong lap Tu khang dinh giao due noi chung, giao due trung hoc thong cong lap noi rieng cd y nghia dac biet quan doi vdi sir phat trien kinh te - xa hoi, ddng thdi dau tu cho giao due trung hoc thong A chinh la dau tu phat trien ngudi - Phan tich thuc trang co che quan ly tai chinh cac trudng trung hoc thong cong lap d Ninh Binh va qua hinh luan cu cho viec de xuat cac giai phap hoan thien co che quan ly tai chinh doi vdi cac trudng THPT cong lap d Ninh Binh 94 \ r r -> - Luan van da de xuat he thong cac quan diem, muc tieu va giai phap r r r y chu yeu nham hoan thien co che quan ly tai chinh doi vdi cac truong trung hoc thong cong lap Tren co so van dung ly luan va thong qua viec r r phan tich thuc trang co che quan ly tai chinh doi vdi cac truong trung hoc thong cong lap d Ninh Binh thuc nen luan van kho tranh khoi nhung sai sot Rat mong dupe su quan tarn chi bao cua cac Thay, Co, cac chuyen gia va su tham gia gop y cua dong nghiep de tac gia hoan thien de tai nghien cuu cua minh 95 DANH MUC • TAI LIEU • THAM KHAO Ban Khoa giao Trung (2002), Giao due va dao tao thdi ky doi mdi - Chu trirang, thuc hien, danh gid, NXB Chinh tri Quoc gia, Ha Noi Bao Giao due va Thdi dai (2010), Ca che phat trien giao due - dao tao \ r r r r nen kinh te thi truong va hoi nhap qudc te, So 145,146 thang Bo Tai chinh (1998), Thong tu lien tich so 54/1998/TTLB/GD&DT-TC 31/8/1998 cua lien Bo Giao due & Dao tao - Tai chinh hudng dan thuc hien thu, chi va quan ly hoc phi d cac ca sd giao due & dao tao cong r r lap thuoc he thdng giao due Quoc dan, Ha Noi Bo Tai chinh (2002), Bao cao tong ket nam thuc hien Luat Ngan sach Nhd nude, Ha Noi Bo Tai chinh - Bo Giao due va Dao tao - Bo Noi vu (2003), Thdng tu lien tich so 21/2003/TTLT-BTC-BGD-BNV 24/3, hudng dan che quan ly tai chinh doi vdi cac co sd giao due va dao tao cong lap hoat dong cd thu, Ha Noi Bo Tai chinh (2006), Quyet dinh sd 19/2006/QD-BTC 30/3/2006, che ke toan hanh chinh su nghiep, Ha Noi Bo Tai chinh (2006), Thdng tu sd 71/2006/TT-BTC 9/8/2006, hudng dan thuc hien tu chu, tu chiu trach nhiem ve tai chinh doi vdi don vi su nghiep cong lap, Ha Noi Bo Tai chinh (2006), Thdng tu so 81/2006/TT/BTC 6/9/2006, hudng r r dan che kiem soat chi doi vdi cac don vi su nghiep cong lap thuc hien quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh, Ha Noi 96 Chinh phu (1998), Quyet dinh sd 70/1998/QD-TTg 31/3/1998, ve viec thu va su dung hoc phi d cac co sd giao due va dao tao cdng lap thuoc he thong giao due Quoc dan, Ha Noi 10 Chinh phu (1999), Nghi dinh 73/1999/ND-CP 19/8/1998, vd chinh sach khuyen khich xa hoi hod ddi vdi cac hoat dong linh vuc giao due, y te, van hod, the thao, Ha Noi 11 Chinh phu (2000), Nghi dinh 43/2000/ND-CP 30/8/2000, qui dinh chi tiet va hudng dan thi hanh mot sd dieu cua Luat Giao due, Ha noi 12 Chinh phu (2001), Quyet dinh so 136/2001/QD-TTg 17/9/2001, v'e viec phe duyet Chien luocphat trien giao due 2001-2010, Ha Noi 13 Chinh phu (2003), Nghi dinh 03/2003/ND-CP 15/1/2003, ve viec \ r \ r dieu chinh tien luong, tra cap xa hoi va doi mdi mot budc ca che quan ly tien luang, Ha Noi 14 Chinh phu (2006), Nghi dinh 43/2006/ND-CP 25/4/2006, ve quy dinh quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo r a may, bien che va tai chinh doi vdi don vi su nghiep cdng lap, Ha Noi 15 Cue Thong ke Ninh Binh (2010), Nien giam thong ke 2009, Ninh Binh 16 Nha xuat ban Giao due (1998), Kinh te chinh tri hoc Mac Le Nin, NXB Giao due, Ha Noi 17 Pham Thi Minh Viet (2006), Hoan thien cdng tac quan ly tai chinh doi vdi hoat dong giao due thong tren dia ban tinh Quang Ngai, Luan an r Thac sy kinh te truong Hoc vien Tai chinh, Ha Noi 18 PGS.TS Vu Duy Hao (2005), Hoan thien ca che quan ly tai chinh doi vdi cac trudng dai hoc cdng lap d Viet Nam, De tai cap Bo ma so 2005.38.125 97 r r 'v 19 Nguyen Quoc Huy (2002), Doi mdi co che, chinh sach tai chinh qua trinh xa hoi hod hoat dong giao due dai hoc Viet Nam, Luan van ' ' ' Thac sy kinh te Trudng dai hoc Kinh te Quoc dan, Ha noi 20 Nguyen Thanh Tung (2007), Hoan thien co che quan ly chi ngan sach nhd nude cho giao due dao tao d tinh Nghe An, Luan van Thac sy kinh te Trudng Dai hoc Kinh te Quoc dan, Ha Noi 21 Nguyen Thi Ngan Ha (2007), Hoan thien co che quan ly tai chinh nham nang cao hieu qua hoat dong cua cac truong Dai hoc va Cao dang d Viet Nam, Luan van Thac sy kinh te Trudng Hoc vien Tai chinh, Ha Noi 22 Le Chi Mai (2003), Cai each dich vu cong d Viet Nam, Nxb Chinh tri Quoc gia, Ha Noi 23 Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam, Luat Giao due (1998,2005), Ha Noi 24 Webside cua Bo Giao due va Dao tao, www.edu.net.vn 25 Webside cua Bo Tai chinh, www.mof.gov.vn 26 Webside ve Cai each hanh chinh nha nuoc, www.caicachhanhchinh.gov.vn