I BO GIAO DUC VA DAO TAO TRUt>NG DAI HOC KINH TE QUOC DAN f&> PJ DAI HOC K.T.Q.D TT THONG TIN THU’VIEN PHONG LUAN AN-TU LIEU DOAN THI PHVQNG HOAN THIEN QUAN LY TAI CHINH TAI TRVdNG DAI HOC SI1' PHAM NGHE THUAT • • • • • TRUNG VONG Chuyen nganh: Kinh te Chinh tri Ma sd hoc vien:CH 210175 LUAN VAN THAC SY KINH TE • • Ngirffi hwffng dan khoa hoc: PGS.TS DAO THI PHUONG LIEN TttS 93?E HA NQI - 2014 LOI CAM DOAN Tac gia xin cam doan luan van la cong trinh nghien cuu khoa hoc doc lap cua tac gia Cac tai lieu, tu lieu dwac su dung luan van co nguon goc ro rang, cac ket qua nghien cuu la qua trinh lao dong trung thuc cua tac gia •' ■ TAC GIA LUAN VAN Doan Thi Phu’O’ng LO’I CAM ON Tdi xin bay to ldng kinh va chan cam on toi cac thay, co giao khoa Kinh te chinh tri, Vien Dao tao sau Dai hoc, Truong Dai hoc Kinh te quoc dan va cac dong nghiep cua toi tai Truong Dai hoc Su pham Nghe thuat Trung uong da tao dieu kien giup de toi hoan luan van Dac biet, toi xin bay to long biet on sau sac toi PGS.TS Dao Thi Phuong Lien nguoi huong dan khoa hoc da truc tiep huong din, tan tinh chi bao, giup toi suot qua trinh thuc hien luan van Co da dem den cho toi nhung kien thuc va giup toi co kha nang tong hop nhung tri thuc khoa hoc, nhung kien thuc thuc tien quan ly va phuong phap lam viec khoa hoc cong tac va nghien cuu Co da gop y, chi bao viec dinh huong va hoan thien luan van , z Trong qua trinh nghien cuu va hoan luan van, mac du ban than toi da rat co gang, no luc, song luan van chac chan kho tranh khoi nhung thieu sot va han che Rat mong nhan duoc nhung y kien dong gop cua cac thdy giao, co giao va cac ban dOng nghiep de luan van duoc hoan thien hon Xin tran cam on./ Ha Noi, thang nam 2014 Tac gia Doan Thi Phuong YEU CAU CUA HOI SONG CHAM LUAN VAN THAC SI VE e • o Nhung diem cln sua chtta b6 sung trade nop luan van chinh thuc cho Vien dao tao SDH .~ :fcxd Ja/ fuL ^ (hwA .^h^ Chu tich Hoi dong (Ky va ghi ro ho ten) Cam ket cua Hoc vien ’ Hoc vien yJ jV""L, fc -w ) As NHAN XET LUAN VAN THAC SY KINH TE Ten db tai: Hoan thien quan ly tai chinh tai Truong Dai hoc Sir pham Nghe thuat Trung uong Cua hoc vien Doan Thi Phuong Chuyen nganh Kinh te chinh tri Ngubi nhan xet GS.TS Mai Ngoc Ctrcrng Trubng dai hoc Kinh te quoc dan Chuc trach Hoi dong: Nhan xet Sau doc ban Luan van thac sy kinh te ve Hoan thien quan ly tai chinh tai Trubng Dai hoc Sir pham Nghe thuat Trung iro’ng cua hoc vien Doan Thi Phuong, toi xin nhan xet nhu sau: Ve y nghTa va tinh cap thiet cua luan van Day la chu d r So vdi yeu cau cua luan van thac sy kinh te, cong trinh da hoan z f tot nhiem vu Tac gia luan an xung dang nhan hoc vi thac sy kinh te, chuyen nganh kinh te chinh tri hoc Kinh de nghi Hoi dong cho phep tac gia dupe bao ve 2/d noi, 26 thang 12 nam 2014 Ngubi nhan xet GS.TS Mai Ngoc Cubng Cau hoi Xin tac gia cho bi6t, nhung nam tai Truong Dai hoc Su pham Nghe thuat Trung uong co kha nang tu chu tai chinh dugc khong? Neu khong thi vi sao? Neu co, thi can nhung dieu kien gi? NHAN XET LUAN VAN THAC SY • • • De tai: Hoan thien qudn ly tai chinh tai Truong Bai hoc Sir pham nghe thuat Trung irong Chuyen nganh: Kinh te chinh tri Hoc vien: Doan Thi Phuong Ngudi nhan xet: TS Vu Truong Son Co quan: Bo Khoa hoc va Cong nghe Ve sir can thiet cua De tai De tai luan van da lua chon mot van de nong hien nay, la van de doi moi giao due dai hoc, trong tarn la doi moi co che tai chinh cua cac dai hoc Xu huong doi moi duqc xac dinh la tang quyen tu chu, tu chiu trach nhiem cua cac trudng dai hoc va co the ap dung co che quan ly cua doanh nghiep cho cac trudng dai hoc Tuy nhien, van de dang ban luan nhieu cac dien dan, ke ca z nghi trudng Quoc hoi x z x ’ Hoc vien: Doan Thi Phuong da gidi han noi dung nghien cuu cua luan van pham vi hoat dong tai chinh cua Trudng Dai hoc su pham nghe thuat trung uong la phu hop Tac gia luan van mong muon tim hieu va dua mot so giai phap nham hoan thien cong tac quan ly tai chinh cua Trudng Dai hoc su pham nghe thuat z x trung uong theo huong Trudng tien tdi tu chu ve tai chinh Hoc vien da xac dinh dung va ro muc tieu nghien cuu cua luan van Hoc vien Doan Thi Phuong hien dang cong tac tai Trudng, vi vay viec nghien cuu De tai noi tren co y nghia thiet thuc vdi don vi z r Noi dung, ket cau vd phiro'ngphap nghien ciru a) Noi dung Luan van da neu khai quat chung ve cong tac quan ly tai chinh don vi su nghiep noi chung va cua cac trudng dai hoc noi rieng, neu cac nhan to tac dong den quan ly tai chinh cua cac trudng dai hoc Day la co so ly luan can thiet de phan tich, danh gia hoat dong tai chinh cua don vi su nghiep Luan van cung neu mot so kinh nghiem quoc te ve quan ly tai chinh cua cac trudng dai hoc cong lap de tham khao z z r r x ■ Ve tinh hinh quan ly tai chinh cua Trudng Dai hoc Su pham Nghe thuat Trung uong, tac gia da tim hieu ky hoat dong tai chinh cua Trudng va co nhung danh gia chi tiet, phan tich nguyen nhan cua tinh trang kern hieu qua cong tac quan ly tai chinh tai Trudng Dai hoc Su pham Nghe thuat Trung uong Tren co so do, luan van dua dinli hudng va giai phap co ban nham hoan thien cong tac quar ly tai chinh cua Truong Dai hoc Su pham Nghe thuat Trung uong r r b) Ket cau va phuong phap: Luan van dupe ket cau chuong theo loi truyen thong la hop ly, bo tri cac muc tung chuong dam bao tinh logich, gan ket giua cac noi dung Tac gia luan van da su dung cac phuong phap nghien cuu phu hop nhu: phuong phap ph ar tich tong hop, phuong phap thong ke, so sanh va phuong phap chuyen gia Nhimg ket qua cua luan van - Tong hop day du thuc trang hoat dong tai chinh cua Truong Dai hoc Su pham Nghe thuat Trung uong, nhung danh gia, phan tich nhung mat han che cua cong tac quan ly tai chinh cua Truong Dai hoc Su pham Nghe thuat Trung uong la co sue thuyet phuc - Mot so giai phap nham hoan thien cong tac quan ly tai chinh cua Truong Dai hoc Su pham Nghe thuat Trung uong cua tac gia luan van du'a cd tinh kha thi Trong dang luu y la de xuat ve viec phan cap quan ly ngan sach giao due dai hoc cua tac gia, day la hudng doi moi dang dupe cac truong dai hoc quan tarn Phuong hudng doi moi toan dien giao due dai hoc dupe nghien cuu gan vdi viec trao quyen tu chu, tu chiu trach nhiem cho cac truong dai hoc, chu yeu la tu chu, tu chiu trach nhiem ve tai chinh la each dinh hudng dung r Mot so noi dung trao doi - Phan phan loai don vi su nghiep can bam sat vdi yeu cau nghien cuu cua de tai luan van luan van va cap nhat them cac van ban moi - Tac gia luan van can neu them mot so cac cong trinh da nghien cuu cua cac tac gia khac co lien quan den de tai cua luan van Danh gid chung Luan van thac sy kinh te cua hoc vien Doan Thi Phuong da dap ung dupe cac yeu cau co ban cua mot luan van thac sy kinh te chuyen nganh Kinh te chinh tri Day la mot cong trinh khoa hoc khong trung vdi cac cong trinh khoa hoc khac ma toi biet Luan van la mot tai lieu co gia tri tot, la nhung gpi y de tham khao viec doi moi cong tac quan ly tai chinh cua truong dai hoc NGVOI NHAN XET TS Vu Truong Son 82 r Thu tu, doi vdi cac khoan chi toan cho ca nhan, ben canh cac noi dung chi theo chinh sach, che cua Nha nudc nhu chi tien luong, tien cong, phu cap luong, cac khoan dong gop bat buoc, cac khoan phu cap cua trudng, cac khoan chi phu cap lam dem, lam them gid can thuc hien dieu chinh cho phu hop vdi tinh hinh thuc te Dam bao thu nhap tuong xung vdi suc lao dong cua can bo giang vien, nang cao thu nhap, cai thien ddi song cho can bo giang vien 3.3.3 Giai quyet tot cacmoi quan he tai chinh 3.3.3.1 Quan he giua Nha trudng vdi Nha nudc Hien NSNN van la nguon thu chu yeu, chiem ty kha ldn tdng nguon thu hang nam cua Trudng DHSP Nghe thuat Trung uong Tranh thu su giup ung ho cua cac Bo, Nganh va lanh dao tao dieu kien de trudng khai thac tOi da nguon tai chinh cho dao tao tren co so tan dung doi ngu can bo, hop tac quoc te, nghien cuu khoa hoc va trien khai ung dung vao thuc tien 3.3.3.2 Quan he giua Nha trudng vdi xa hoi Day manh cung cap cac hoat dong dich vu Hien nay, trudng DHSP Nghe thuat Trung uong thuc hien cac hoat dong dich vu mang lai nguon thu cho trudng tren nguyen tac lay thu bu chi nhu dich vu nha an, cang tin, dich vu xe, san van dong, Cac hoat dong duoc thuc hien quan ly tai chinh theo nguyen tac lay thu bu chi, phan chenh lech thu chi (neu co) sau nop thue thu nhap doanh nghiep theo quy dinh se duoc bo sung vao kinh phi hoat dong cua nha trudng Cac khoan thu thuc te phat sinh nhung so luong khong ldn va khong deu Vi vay, can nghien cuu, phat trien nhung loai hinh dich vu dua tren co so cac ngudn luc hien co \ A Z cua nha trudng ve doi ngu, ve co so vat chat 3.3.3.3 Cac quan he hop tac quoc te cua Nha trudng Thu hut sinh vien quoc te du thi va theo hoc tai trudng cung la mot cach nang cao tinh canh tranh va nguon thu cua trudng Do can co cac hinh thuc thong tin, gidi thieu quang ba, tu van ve trudng, ve chit luong dao tao, co so tang, cung nhu nhu cau thi trudng lao dong, va kha nang tim viec sau tot nghiep tren cac trang web, tren cac bao, tap chi giao duc, dao tao o cac nudc khu vuc va the gidi, hoac thong qua cac moi quan he hop tac dao tao, vien tro de gidi thieu them ve 83 truong Ngoai truong can tiep tuc quan ly, tham gia vao cac du an quoc te, hop tac voi cac ddi tac nude ngoai thong qua chuyen giao cong nghe, sang kien trao ddi chuyen gia, phat trien truong trinh chua dung cac trien vong quoc te va thuc hien lien ket nghien cuu quoc te 3.3.3.4 Quan he tai chinh noi bo Nha trudmg O Xay dumg de an tu chu tai chinh Nghi dinh 43/2006/ND-CP ddi la mot budc tien mdi phan cap phan r a r quyen va nghia vu ddi vdi don vi su nghiep cd thu, md rong pham vi va ddi tuong dieu chinh, khuyen khich cac DVSN cd thu chuyen ddi sang hoat dong theo loai hinh doanh nghiep, md rong quyen tu chu cho cac don vi su nghiep cd thu, phan dinh ro quyen han va trach nhiem cua thu trudng DVSN cd thu Nhu vay, nha A trudng can: - Xay dung quy trinh quan ly hieu qua hon: Quy trinh quan ly hieu qua se nang cao chat luong dich vu cong Tren co sd xac dinh dung chuc nang va nhiem vu cua don vi, don vi can xay dung cac quy trinh quan ly hieu qua noi bo, do, dac biet chu tdi cong tac quan ly can bo va tai chinh - Xay dung quy che quan ly tai chinh phu hop vdi dac diem cua don vi a a - Xay dung hoan thien de an thuc hien che tu chu tai chinh theo nghi dinh 43/2006/ND-CP A A De an tu chu cua don vi phai the hien day du cac noi dung ma chuc nang, nhiem vu cua don vi phai thuc hien nhu ke hoach nhan su, tai chinh, mua sam, trang thiet bi, cai tao sua chua co sd vat chat va phai theo hudng dan cua co quan chuyen mon Xay dung de an cua don vi nhat thiet phai md rong dan chu co quan de phat huy noi luc, giai quyet cac kho khan Viec xay dung de an cua don vi co the r r a tien hanh bang hai each tir tren xuong va tu dudi len r r Cach thu nhat, can cu vao viec thuc hien ke hoach cua thdi ky trudc va tinh r r t t •> a r hinh thuc te cua thdi ky tiep theo de lap du an tong the, sau dua de an xuong cac bo phan (Phong ban, Bo mon, trung tam, khoa, ) va cac bo phan can cu vao lap mang minh dam nhan 84 Cach thu hai, cu mot nguoi co trinh chuyen mon nghiep vu co kha nang lam nhiem vu tong hop lai cac mang cong viec cac bo phan ■ chuc nang don vi soan r ? r r a thao, can doi, so sanh tim nhung bat cap co the co, sau de nghi cac bo phan thong r r \ T nhat dua phuong an toi uu De viec xay dung de an cong thi phai tra loi sau cau hoi, chinh la sau noi dung hay sau van de ldn cua cong tac lap de an r x r + Xac dinh muc tieu cua de an: Nhiem vu cong viec, van de phai giai quyet hay khoi luong cong viec dat la giai quyet van de gi? Gom noi dung yeu cau gi? Pham vi anh hudng the nao? Noi dung cong viec dat co hop phap, hop ly khong? + Dia ban, vi tri to chuc thuc hien de an: Nhiem vu do, cac cong viec da duoc dat thuc hien d dau, dia ban nao, cap nao Trong nhieu truong hop vi tri de the hien de an chi mot cach rit cu the chi tiet Phan tich nhung thuan loi kho khan r ■x r •> r \ ve co sd vat chat, trang thiet bi quyet dinh to chuc, thuc hien de an + Xac dinh thoi gian thuc hien nhiem vu de an: Thoi gian tien hanh nao, cu the thoi gian la bao nhieu cho cac nhiem vu, viec gi trudc, viec gi sau, viec nao dan xen vdi viec nao theo tung cong viec, nguon luc, cac yeu'- to anh hudng de phan phoi quy thoi gian mot cach hop ly, hieu qua r r a r \ + Tai lai neu van de, neu nhiem vu ra, tai phai giai quyet van de do, can nhac ky luong cac nhiem vu, noi dung cong viec dat Xem xet cong viec moi tuong quan tong the vdi nhiem vu chung cua don vi + Nhiem vu do, cong viec duoc thuc hien bdi Nhiem vu cu the cho tung nguoi, su phan cong va phoi hop chat che giua cac ca nhan co lien quan + Phuong thuc, cach thuc thuc hien cac nhiem vu: Nhiem vu thuc hien bang f r \ cach nao, nhu the nao, chi ro cach thuc tien hanh, cac dieu kien thuc hien nhu tai chinh, cong ' nghe cac nguon luc khac Muc tieu la nham huy dong suc manh tong hop, thuc hien xa hoi hoa giao duc, da phuong hoa nguon luc qua trinh xay dung Truong DHSP Nghe thuat TW © Phan phoi nguon thu va thu nhap mot cach hop ly, cong bang giua r r cong hien va huong thu Viec phan phoi ket qua hoat dong tai chinh nam de tang thu nhap cho 85 r •> r r nguoi lao dong phai duoc thuc hien tren nguyen tac phan bo theo muc cong hien cua can bo, giang vien doi voi truong Hien nay, tai truong DHSP Nghe thuat TW, su phat trien giua cac nganh nghe dao tao la khong dong deu, do, khoi luong cong viec cua can bo, giang vien o cac linh vuc la khong giOng Vi vay, de khuyen khich can bo, giang vien o nhung khoa, nganh dao tao co khoi luong cong > r a viec lon, can co chinh sach phan phoi thu nhap hop ly, dam bao cong bang phan phdi thu nhap, tao dong luc cho can bo, giang vien tich cuc tham gia cong tac giang day, hoc tap va NCKH De thuc hien tot giai phap nay, can xay dung duoc mot he thong cac tieu chi xac dinh muc cong hien cua giang vien doi voi hoat dong dao tao cua truong Co the can cu vao muc thuc hien nhiem vu, chat luong cong tac giang day theo danh gia cua hoc vien, de tu xac dinh muc thu nhap tang them hang quy duoc huong doi voi can bo giang vien 3.3.4 Hoan thien cong tra, kiem tra quan ly tin chinh DOng thoi voi viec de cao y thuc trach nhiem cua moi bo phan, moi ca nhan cong tac quan ly tai chinh, viec ap dung cac che tai nhung truong hop vi pham nguyen tac quan ly tai chinh la dieu rat can thiet va hoan toan hop ly Nha truong can soat lai toan bo cac quy dinh noi bo da ban hanh, nghien cuu, bO sung cu the trach nhiem tung ca nhan, tap the co lien quan va cac che tai mdi quy dinh noi bo DOng thdi, c£n phai coi ky luat tai chinh la mot noi dung ciu thanh, khong the thieu mdi quy dinh tai chinh noi bo chuin bi xay dung moi Vi du, quy che quan ly kinh phi xay dung co ban, can quy dinh ro voi mdi muc vi pham ve muc dich su dung kinh phi, thoi han quyet toan kinh r phi, lang phi, se co hinh thuc xu phat tai chinh tuong ung voi tung doi tuong (tap the, ca nhan), neu lap lai sai lam can chuyen sang cap xu phat cao hon Mat khac, qua trinh xu ly cac nghiep vu tai chinh hien nay, Nha truong thuong moi chi thuc hien theo tu chu quan cua ca nhan nguoi thuc hien, nen khong co su dong bo, nhat quan toan don vi, khong cho phep chu the quan ly kidm soat duoc day du cac noi dung can thuc hien Trong thoi gian toi, Nha truong nen xem xet, phan loai cac nghiep vu tai chinh phat sinh tai don vi nhung 86 nhom nghiep vu chu yeu va thiet lap cac quy trinh tac nghiep, kiem soat cu the cho tung nhom nghiep vu Cac quy trinh can duoc ban hanh van ban, ap dung thong nhat toan don vi de dam bao tinh thOng nhit, nhit quan, tranh bo sot cac thao tac nghiep vu tai chinh can thiet Vi du nhu: quy trinh theo doi va kiem soat cac nguon thu (theo noi dung thu, theo don vi thuc hien, theo thoi gian thuc hien,.' ), kiem soat cac khoan chi (theo noi dung chi, theo don vi thuc hien, theo lon cac khoan chi, theo thoi gian thuc hien, ) Viec tang cuong ky luat tai chinh phai bat dau tu chinh can bo lanh dao don vi Bdi vi, chi cac can bo lanh dao don vi nhan thuc ro tam quan cua ky luat tai chinh, guong mau thuc hien ky luat tai chinh va truc tiep chi dao cac bo phan don vi thuc hien nghiem ky luat tai chinh da duoc thiet lap, thi cac quy che tai chinh noi bo cua don vi moi phat huy duoc tac dung mong muOn Neu khong dap ung yeu cau nay, thi mot quy che du duoc xay dung chat che, khoa hoc den dau cung chi la mot tap giay vo nghTa nam tu tai lieu a t r a Hang nam, Nha truong cung can co tong ket, danh gia ve tinh hinh thuc hien ky luat tai chinh tai don vi minh, tuyen duong, khen thudng cac bo phan chip hanh tOt ky luat tai chinh va kien quyet xu ly cac bo phan chap hanh chua tot ky luat tai chinh cua don vi minh Cong tac kiem tra, kiem soat tai chinh cua Nha truong phai duoc hoan thien theo huong: - Hang nam, Nha truong phai xay dung ke hoach cu the ve cong tac kiSm tra: Bao gom cong tac kiem tra cua bo may dieu hanh va kiem tra cua Ban kiem soat Ke hoach kiem tra phai duoc xay dung chi tiet cho tung quy, thang - Cong tac kiem tra phai duoc thuc hien thuong xuyen, lien tuc va kiem tra d tat ca cac don vi; kiem tra ve moi mat hoat dong kinh doanh, kiem tra, kiem soat tai chinh phai duoc xac dinh la cong viec tam Ngoai viec thuc hien kiem tra theo dinh ky hang thang, quy phai tO chuc kiem tra dot xuit hoac kiem tra theo vu, viec, kiem tra theo tung chuyen de - Ngoai viec kiem tra, kiem soat cua he thong kiem soat noi bo; hang nam, bao cao tai chinh cua Nha truong can phai duoc kiem toan bdi cac cong ty kiem toan doc lap nham 87 muc dich cong khai, minh bach cac hoat dong tai chinh va danh gia dung muc ve ket qua hoat dong cua Nha trudng; mat khac de cac nha diu tu yen tam cung nhu de tranh cac su co tai chinh co the xay hoat dong cua Nha truong - Nha truong cin phai quy dinh mot cach cu the chi tiet van de hach toan ke toan, cung nhu quy trinh xu ly chung tu ban diu, ghi chep so sach, lap cac bao cao tai chinh dinh ky, de co the dap ung ve thoi gian hoan bao cao tai chinh r r Ngoai cac bao cao quy dinh chung theo phap luat Viet Nam: Bang can doi ke toan; Bao cao ket qua hoat dong cua Nha truong; Bao cao luu chuyln tien te; Thuyet minh bao cao tai chinh, Nha truong can quy dinh mot he thong bao cao phuc vu cho cong tac kiem soat noi bo, cong tac tong hop cac chi tieu chung Uong toan Truong - Thuong xuyen tien hanh tu kiem tra cong tac quan ly tai chinh tai truong Hien nay, viec kiem tra tinh hinh thuc hien cac nhiem vu tai chinh, kiem tra so sach ke toan cua truong duoc thuc hien dinh ky thang mot lan Tuy nhien, neu chi kiem tra hang nam khoi luong cong viec ldn, neu phat hien sai sot thi viec dieu chinh khong kip thoi Do do, viec kiem tra cac khoan thu ngan sach, thu su nghiep , ' cua don vi; kiem tra cac khoan chi ngan sach, cac khoan chi khac; kiem tra viec xac dinh cac khoan chenh lech thu chi hoat dong va trich lap cac quy; kiem tra viec quan ly va su dung tai san co dinh; quan ly va su dung quy luong, khong chi duoc thuc hien vao giua nam va cuoi nam tai chinh ma phai duoc kiem tra thuong xuyen, hang thang, hang quy de kip thoi dua cac quyet dinh hieu chinh Tu do, r lam cho hieu qua chi ngan sach dat muc cao nhat 3.3.5 Cac giai phap khac * Xay dung doi ngu can bo lam cong tac tai chinh ke toan co trinh chuyen mon cao, co kinh nghiem thuc tien cong tac quan ly tai chinh se tu van cho r lanh dao phuong an quan ly tai chinh tot Cu the, ke hoach tai chinh se duoc lap mot cach phu hop voi thuc tien, cong tac thuc hien cac nhiem vu tai chinh duoc trien khai dung cac quy dinh cua phap luat, dam bao thu dung, thu du nguon thu cho nha truong, quan ly cac khoan chi mot Z A cach chat che, tranh tinh trang lang phi, that thoat nguon kinh phi 88 Dong thoi, doi ngu can bo lam cong tac tai chinh ke toan cd trinh chuyen mdn cao se xay dung duoc phuong an tu chu hop ly, giup day manh viec khoan mot so khoan chi thuong xuyen cua trudng, tu do, nang cao hieu qua su dung ngudn kinh phi De nang cao nghiep vu thudng xuyen cho doi ngu can bo lam cong tac tai chinh ke toan tai trudng co the gui can bo di dao tao lai, dao tao nang cao trinh do, tap huan ve cong tac quan ly tai chinh, ke toan; dao tao nang cao trinh tin hoc, kha a > r nang su dung cac phan mem ke toan ho tro cho cong tac * Nang cao chat luong cong tac quan ly noi chung cua bo may quan ly nha truong r Nang cao nang luc ke hoach hoa, to chuc, dieu hanh, kiem tra, danh gia cua bo > may quan ly va tung ca nhan; xay dung quy trinh lam viec, phan cap quan ly ro rang trach nhiem, quyen han; dinh bien lao dong, quan ly tat ca cac mat hoat dong cua nha trudng Tang cudng tinh chuyen nghiep cua doi ngu can bo giang vien Giai phap ddi hoi bo may quan ly phai xay dung duqc quy che lam viec cua nha trudng mot each linh hoat, mem deo, dam bao tinh nghiem tuc viec thuc hien cac nhiem vu duqc giao cua tung bo phan, tung ca nhan Ben canh do, giao quydn han gan lien vdi trach nhiem cua lanh dao cac bo phan, phong, ban, khoa, trung tam trudng Thuc hien tot giai phap se tao ne nep lam viec trudng, tir se tao tinh ky luat moi hoat dong cua nha trudng noi chung va hoat dong quan ly tai chinh noi rieng 3.4 Mot so kien nghi de hoan thien giai phap De thuc hien duqc cac giai phap ke tren, ngoai su nd luc tir phia Ban Giam hieu, lanh dao nha trudng cung nhu su co gang cua tap the can bo cong nhan vien, giao vien nha trudng thi ve phia Nha nudc, Bo Tai chinh va Bo Giao due dao tao cung cln co mot vai su didu chinh cho phu hqp dd giup trudng DHSP Nghe thuat Trung uong md rong duqc phan tu chu ve tai chinh cung nhu ve thuc hien nhiem r vu, to chuc bo may va bien che nhu sau: 89 3.4.1 Kien nghi vd'i Nhanut^c Thu nhat, hoan thien che tai chinh doi voi cac td chuc su nghiep cong Mac x i yr* du giai doan vua qua da co nhieu doi moi ve che tai chinh cua to chuc su nghiep cong (Nghi dinh 10, tiep den la nghi dinh 43), nhung thuc te trien khai thuc hien nhieu lung tung, vuong mac, trien khai cham Trong do, ngoai van de •> rm r y tu chu thi che tai chinh van chua duoc lam ro, nhung doi moi ve co che tai ’ chinh cung kho trien khai thuc hien Day thuc su la mot nut that, doi hoi can nhanh chong nghien cuu nham thao go doi voi cac to chuc su nghiep cong noi chung va doi voi cac trudng dai hoc cong lap noi rieng Thuc te thi che tai chinh hien hanh vua rac roi, vua kho thuc hien cho to chuc, nhat la su khong tuong xung ve “quyen X X tu chu” giua nguon thu va cac khoan chi Cho nen, lam ro de xac dinh nguon thu, khoan chi cua td chuc la het suc cap thiet va quan cho viec hoan thien che tai chinh ap dung cho cac trudng dai hoc cong lap r r Thu hai chuyen chinh sach hoc phi sang co che gia dich vu Cho den nay, cac , trudng dai hoc cong lap chi duoc thu hoc phi theo khung phi Nha nuoc quy dinh cho tung loai hinh dao tao Do do, cac trudng dai hoc cdng lap khong phai xac dinh muc phi thu tu ngudi sur dung, ma chi viec thuc hien theo quy dinh cho phep Xung quanh van de khung phi va muc hoc phi cac trudng dai hoc cong lap da va x r x x a dang nhieu van de chua thuc su nhan duoc su dOng thuan cua chu the cung cap, X X ngudi mua dich vu va Nha nuoc Phan lon cac trudng dai hoc cong lap cho rang muc le phi, hoc phi qua thap, ngudi su dung lai danh gia muc phi qua cao, Nha nuoc vln ap dung khung phi ma theo nhieu danh gia thi da qua loi thdi, khong phu hop voi thuc tien Dieu cho thay, xac dinh muc hoc phi se ap dung cho trudng dai hoc cong lap la mot noi dung dac biet quan trong, cap bach cho viec hoan thien che tai chinh cua cac trudng dai hoc cong lap 3.4.2 Kien nghi v&i Bo Tai chinh t y y r e De dam bao quyen tu chu, dong thdi gan voi trach nhiem cua Thu truong don vi quan ly, su dung kinh phi va thuc hien nhiem vu chuyen mon, Bo Tai chinh som nghien cuu giao them quydn tu chu cho don vi thuc hien tu chu: - Ye viec xay dung quy che chi tieu noi bo va thuc hien cac noi dung chi: 90 Ngoai cac noi dung chi bat budc phai thuc hien theo che quy dinh cua Nha nudc nhu tien luong, phu cap luong, cac khoan dong gop theo luong, cac khoan chi khac nhu chi cac doan di cong tac nudc ngoai; trang bi va su dung dien thoai co dinh tai nha rieng va dien thoai di dong Thu trudng don vi duoc phep quy dinh cac muc chi cao hon hoac thap hon che Nha nudc quy dinh Doi vdi cac noi dung chi chua cd quy dinh cua Nha nudc, Thu trudng don vi duoc phep quy dinh muc chi phu hop dam bao hoan nhiem vu chuyen mon va tren co sd kinh phi tu chu duoc giao Ben canh do, de giam khdi luong cong viec, giam thu tuc hanh chinh khong can thiet, cd the xay dung phuong an khoan va thuc hien e x r khoan doi vdi cac noi dung chi thudng xuyen cua don vi, ke ca khoan quy tien luong cho tung bo phan trudng r r r - Ddi vdi kinh phi tiet kiem duoc: Thu trudng don vi duoc quyet dinh cac noi dung chi, khong han che muc chi bo sung thu nhap cho can bo nhan vien Ddi vdi kinh phi tiet kiem chua su dung het, duoc trich toan bo vao Quy khen X thudng, Quy phuc loi cua don vi hay chang thi cung la phan ldn de dam bao duoc tinh tu chu cong tac tai chinh nham muc dich cai thien ddi song cua can bo cong nhan vien - Tang cuong cong tac giam sat tinh hinh thuc hien co che tu chu tai chinh doi vdi cac don vi su nghiep cong lap, dam bao viec thuc hien dung quy dinh cua phap X X luat; thong qua cong tac giam sat, yeu cau cac don vi kip thdi dieu chinh bo sung ' cac quy dinh cho phu hop vdi tinh hinh thuc tien va dinh hudng phat trien kinh te - xa hoi cua dat nudc 3.4.3 Kien nghi vdi Bo Giao due dao tao Ddi vdi cac trudng dai hoc, cao dang hien nay, cong tac tu chu tai chinh chu yeu chi can cu vao ngudn thu tu chi tieu dao tao chinh quy nhung loai hinh dao tao tai cac trudng lai rat da dang tir dao tao chinh quy den dao tao tai chuc, sau dai hoc, lien thong, lien ket Do viec xay dung ke hoach tu chu tai chinh cung nhu viec xay dung du toan phai duoc md rong cho cac he dao tao va cac don vi theo chuc nang va nhiem vu duoc giao 91 Ngoai ra, ben canh quy dinh cua Nha nuoc vd muc hoc phi khung thi hang nam Bo Giao due va dao tao quy dinh vd so luong tuydn sinh dau vao cho mdi trudng Nhu vay, hien cac trudng vua bi gidi han vd muc thu hoc phi lai vua bi r y r r gidi han quy mo dao tao dan den khong tang duqc nguon thu Mot so trudng lap ke hoach lien kdt dao tao vdi cac trudng nudc ngoai nhung thu tuc rat phuc tap va mat nhieu thdi gian Vi vay, nen chang Bo Giao due dao tao cung can phai xem xet dua chi tieu tuyen sinh cho cac trudng, cd the dua tren cof sd tang cua cac trudng dd dua chi tieu mot each hop ly, tranh tinh trang thua phong hoc hay giao vien thieu viec lam 3.4.4 Kien nghi ddi vdi Nha trudng Quy chd chi tieu noi bo phai xay dung tren co sd cong bang, hieu qua phu hop vdi phap luat, phai tao duqc dong luc phat huy tinh than hang say lam viec cua can bo vien chuc, lam de ho duqc hudng xung dang vdi cong sue va kdt qua lam viec cua minh 92 KET LUAN Quan ly tai chinh tai cac trudng DHCL la mot nhung noi dung quan trong cong tac quan ly chung cua cac trudng dai hoc noi chung, DHCL noi rieng Hieu qua cua cong tac quan ly tai chinh chiu su tac dong cua hieu qua hoat dong chung cua trudng, dong thdi, no cung tac dong trd lai tdi moi mat hoat dong cua trudng DHCL Do do, van de nang cao hieu qua quan ly tai chinh cua cac trudng DHCL luon nhan duoc su quan tam cua nhung ngudi lam cong tac quan ly giao duc dao tao r y ■ r r y \ Trong pham vi de tai, sau he thong mot so van de ly luan ve hoat dong •> r -1 • • A A A r • y A A -X • • A A A cua cac don vi su nghiep cong lap noi chung, ve cac don vi su nghiep cong lap thuoc linh vuc giao duc dao tao dai hoc noi rieng, van de ve tu chu tai chinh tai cac trudng DHCL noi chung va trudng DHSP Nghe thuat noi rieng Noi dung quan ly tai chinh tai trudng DHSP Nghe thuat Trung uong duoc phan tich cu the d cac noi dung tu khau xac dinh muc tieu quan ly tai chinh; cong tac lap du toan va chap hanh thuc hien du toan bang each so sanh cac chi tieu thuc hien so vdi du toan da dat ra; moi quan he tai chinh va cong tac tra, kiem tra cong tac quan ly tai chinh thong qua cong tac thu, chi va quyet toan tai chinh hoat dong thudng xuyen tai trudng DHSP Nghe thuat Trung uong Tu r r nhung phan tich do, rut nhung ket qua da dat duoc va chi nhung han che y _ ton tai cong tac quan ly tai chinh tai trudng DHSP Nghe thuat Trung uong de dua cac giai phap hoan thien cong tac quan ly tai chinh tai trudng Cac giai phap duoc chia nhom: giai phap tang nguon thu; giai phap hoan thien cac quy dinh quan ly tai chinh hoan thien cong tac td chuc quan ly tai chinh vdi nhung giai phap cu the phu hop vdi muc tieu, dinh hudng phat trien chung cua trudng cung nhu dinh hudng quan ly tai chinh cua trudng den nam 2020 93 DANH MUC • TAI LIEU • THAM KHAO Bo tai chinh (2006), Thong tu sd 71/2006/TT-BTC 09 thang nam 2006 huong dan thuc hien Nghi dinh so 43/2006/ND-CP 25/4/2006 cua Chinh phu quy dinh quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh ddi voi dom vi su nghiep cong lap, Ha Noi Bo tai chinh (2007), Thong tu sO 113/2007/TT-BTC 24/9/2007 sua r ddi, bo sung thong tu sd 71/2006/TT-BTC cua Bo tai chinh huong dan thuc hien r y Nghi dinh so 43/2006/ND-CP 25/4/2006 cua Chinh phu quy dinh quyen tu chu., tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai r chinh ddi voi don vi su nghiep cong lap, Ha Noi Bo tai chinh (2006), Thong tu sd 81/2006/TT-BTC 06/9/2006 r r huong dan che kiem soat chi ddi voi cac don vi su nghiep cong lap thuc hien y y quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien r che va tai chinh, Ha Noi r Bo giao duc va dao tao (2008), Chien luqc phat trien giao duc Viet Nam 2009 — 2020 (Ban du thao thu 14), Ha Noi Bo Giao duc va Dao tao (2008), Quyet dinh sd 1341/QD-BGDDT A > 26/03/2008 giao quyen tu chu., tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh cho trudng Dai hoc Su pham Nghe thuat Trung uong, Ha Noi Bo giao duc va dao tao (2013), Quyet dinh so 868/QD-BGDDT 11 thang 03 nam 2013 ve viec giao du toan chi ngan sach nha nuoc nam 2013, Ha Noi Bo giao duc va dao tao (2014), Quyet dinh sd 222/QD-BGDDT 23 thang 01 nam 2014 ve viec giao du toan chi ngan sach nha nuoc nam 2014, Ha Noi Bo Giao duc dao tao - Bo Noi vu - Bo Tai Chinh (2008), Thong tu lien tich 50/2008/TTLT- BGDDT- BNV-BTC Huong dan thuc hien che tra luong day them gid ddi voi nha giao cac co so giao duc cong lap Ha Noi 94 Bo Giao due dao tao - Bo Noi vu (2009), Thong tu lien tich 07/2009/TTLT-BGDDT-BNV 15/4/2009 Huang dan thuc hien quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che ddi vdi dan vi su nghiep cong lap giao due va dao tao, Ha Noi 10 Bo tai chinh (2009), Thong tu sd 172/2009/TT-BTC 26/8/2009 sua doi mot sd diem cua Thong tu sd 81/2006/TT-BTC 06/9/2006, Ha Noi 11 Bo Giao due dao tao - Bo Noi vu (2009), Thong tu lien tich 07/2009/TTLT-BGDDT-BNV 15/4/2009 Hudng dan thuc hien quyen tu chu, r r tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che doi vdi dan > r vi su nghiep cong lap giao due va dao tao, Ha Noi Bui Thi Thanh Lam (2012), luan van Thac sy: “Hoan thien cong tac r quan ly tai trudng Dai hoc Y te Cong dong” 12 x Chinh phu (2002), Nghi dinh so 10/2002/ND-CP 16 thang \ r 01/2002 quy dinh quyen tu chit, tu chiu trach nhiem ve tdi chinh doi vdi dan vi su 13 x nghiep cong lap, Ha Noi Chinh phu (2006), Nghi dinh sd 43/2006/ND-CP 25 thang nam X X f 2006 quy dinh quyen tu chit, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc 14 bo may, bien che va tdi chinh doi vdi dan vi su nghiep cong lap, Ha Noi 15 Chinh phu (2010), Nghi dinh sd 49/2010/ND-CP quy dmh ve mien, giam hoc phi, ho tra chi phi hoc tap va ca che thu, su dung hoc phi vdi ca sd giao due thuoc he thong giao due quoc dan tir nam hoc 2010 - 2011 den nam hoc 2014 - 2015, Ha Noi 16 Chinh phu (2013), Nghi quydt sd 01/NQ-CP 07/3/2013 vd Chi thi 09/CT-TTg 24/5/2013 thong qua viec xay dung, ban hanh, sua doi, bo r ? r sung quy che chi tieu noi bo de dam bao cang phu hap vdi thuc te hoat dong cua dan vi, Pen tinh than tiet kiem chi tieu, day manh quan Piet tinh than, y thuc tiet kiem Pong can bo cong chuc, Ha Noi 17 Nguyen Thi Loan (2010), luan van Thac sy: “Hoan thien cong tac quan ly tdi chinh tai Trudng Dai hoc Hong Due Thanh Hoa” 95 18 Nguyen Tan Luong (2011) luan van Thac sy: ‘‘"Hoan thien quan ly tai chinh tai cac truong dai hoc cong lap tu chu tai chinh tren dia ban Thanh Hd Chi Minh” 19 Quoc hoi (2009), Luat sua ddi, bo sung mot sd dieu cua Luat giao due, Ha Noi 20 Quoc hoi (2009), Nghi quyet sd 35/2009/QH12 19/6/2009 ve chu r r truong, dmh huong doi moi mot sd co che tai chinh giao due vd dao tao tir nam hoc 2010 - 2011 den nam hoc 2014 - 2015, Ha Noi 21 Thu tuong Chinh phu, Quyet dmh sd 117/2006/QD-TTg 26/05/2006 ve viec lap Trudng Dai hoc Su pham Nghe thuat Trung uong tren co so trudng Cao dang Supham Nhac — Hoa Trung uong, Ha Noi 22 Thu tuong Chinh phu (2009), Quyet dinh sd 1310/QD-TTg 21/08/2009 ve viec dieu chinh khung hoc phi doi vdi co sd giao due nghe nghiep vd giao due dai hoc Ha Noi 23 Thu tuong Chinh phu (2010), Quyet dmh sd 58/2010/QD-TTg 22 thang nam 2010 ban hanh Dieu le trudng dai hoc, Ha Noi 24 Thu tuong Chinh phu (2012), Quyet dmh sd 711/QD-TTg 13 \ ? thang nam 2012 ve phat trien chien luoc phat trien giao due thdi ky 2011- 2020, Ha Noi 25 TS Nguyen Phu Giang (2010), Quan ly tai chinh don vi su nghiep vd nhung van de dat hien http://www.ketoanthue.vn (28/5/2010) 26 Trudng dai hoc DHSP Nghe thuat Trung uong (2010 den 2014), Du toan ngan sach nha nudc, Ha Noi 27 Trudng DHSP Nghe thuat Trung uong (2010 - 2014), Bao cao tdi chinh, Ha Noi 28 Trudng DHSP Nghe thuat Trung uong (2010 - 2014), Quy che chi tieu noi bo, Ha Noi 29 Trudng DHSP Nghe thuat Trung uong(2012), Bao cao ket qua thuc hien Nghi dmh 43/2006/ND-CP cua Chinh phu, Ha Noi 96 30 Trang website cua Bo Tai chinh: 31 Trang web cua Bo Giao due va Dao tao: http,7/www.edu.net.vn 32 Trang web ve co so du lieu Luat Viet Nam: 33 www.luatvietnam.com.vn 34 Trang web Truong DHSP Nghe thuat Trung uong: www.spnttw.edu.vn http://www.wo/gov.vw