TRrfiXG DAI HOC KHRH TC QUOC dAx £3.i PHAM QUANG HUAIM QUAN LY TAI CHlNH ff CAC TRUONG BAI HOC VA CAO DANG CONG LAP DIA PHUONG (LAy VI DU ff TINH NINH BiNH) ■ ■ ChuySn ngdntr Kinh tS Chinh tr| LUAN ■ VAN THAC ■ SY KINH TE 7M £b$O Ngitdi hitong dan khoa hoc: PGS.TS TO ©Qc HANH HA Noi - 2010 MUC LUC • • DANH MUC CAC CHET VIET TAT DANH MUC BANG, SO DO, BIEU DO TOM TAT LU AN VAN mo dau CHUONG 1: CO SO LY LUAN VE QUAN LY TAI CHINH O CAC TRl/ONG DAI HOC, CAO DANG CONG LAP DIA PHUONG 1.1 Cac truong dai hoc, cao dang cong lap dia phuong va Tai chinh cua cac truong dai hoc, cao dang cong lap dia phuong y > 1.1.1 Nhung van de co ban ve cac truong dai hoc, cao dang cong lap dia phirong r 1.1.2 Tai chinh cua cac truong dai hoc, cao dang cong lap dia phuong 12 r y 1.2 Noi dung, nhan to anh huong va sir can thiet phai hoan thien quan ly r tai chinh tai cac truong dai hoc, cao dang cong lap d dia phuong 19 1.2.1 Khai niem va noi dung quan ly tai chinh cac truong dai hoc, cao dang cong lap b dia phuong 19 r r 1.2.2 Nhung nhan to anh huong den quan ly tai chinh cac truong dai hoc, cao dang cong lap o dia phuong 30 y < 1.2.3 Sir can thiet phai hoan thien quan ly tai chinh doi vbi cac truong dai r hoc, cao dang cong lap dia phuong 32 1.3 Kinh nghiem quan ly tai chinh cua mot so nuoc tren the gidi .37 r r 1.3.1 Kinh nghiem cua mot so quoc gia 37 1.3.2 Mot so van de rut co the van dung o Viet Nam 40 CHUONG 2: THUC TRANG QUAN LY TAI CHINH O CAC TRUONG DAI • HOC • CAO DANG CONG LAP • O TINH NINH BINH .42 2.1 Cac truong dai hoc, cao dang cong lap dia phirong va cac truong dai hoc, cao dang cong lap d tinh Ninh Binh thdi gian qua 42 2.1.1 Cac truong dai hoc cao dang cong lap su dung ngan sach dia phuong 42 2.1.2 Qua trinh hinh va phat trien 43 2.1.3 Co cau to chuc bo may cac trudng dai hoc, cao dang cong lap o tinh Ninh Binh 44 2.1.4 Co so phap ly ve quan ly tai chinh cac truong dai hoc, cao dang cong lap d tinh Ninh Binh 45 2.2 Thue trang quan ly tai chinh tai cac trudng dai hoc, cao dang cong lap d tinh Ninh Binh 47 2.2.1 He thong cac van ban phap quy ve quan ly tai chinh d cac trudng dai hoc, cao dang cong lap d tinh Ninh Binh 47 2.2.2 Ve quan ly Nguon thu 51 2.2.3 Ve quan ly chi 57 2.2.4 Ve kiem tra, giam sat quan ly tai chinh cac trudng dai hoc, cao dang cong lap d tinh Ninh Binh 59 •7 2.3 Danh gia thuc trang quan ly tai chinh cac truong dai hoc, cao dang cong lap d tinh Ninh Binh 60 2.3.1 Nhung tiru dat dupe 61 2.3.2 Nhung ton tai han che 63 > r 2.3.3 Nguyen nhan cua nhung ton tai han che 65 CHlTONG 3: PHUONG I !(()>( VA GIAI PHAP HOAN THIEN QUAN LY TAI CHINH O CAC TRlTONG DAI HOC, CAO DANG CONG LAP DIA • • PHUO'NG 67 3.1 Phuong hirong va muc tieu co’ ban hoan thien quan ly tai chinh d cac trudng dai hoc, cao dang cong lap dia phuong 67 3.1.1 Co sd de xac dinh phuong hudng, muc tieu quan ly tai chinh cac trudng dai hoc, cao dang cong lap dia phuong 67 3.1.2 Phuong hudng hoan thien quan ly tai chinh d cac truong dai hoc, cao dang cong lap dia phuong 76 3.1.3 Muc tieu hoan thien quan ly tai chinh cac truong dai hoc, cao dang cong lap dia phuong den nam 2015 79 3.2 Giai phap hoan thien quan ly tai chinh tai cac trudng dai hoc cao dang cong lap dia phuong thoi gian toi 81 3.2.1 Nhom giai phap hoan thien co so phap ly ve quan ly tai chinh cac trudng dai hoc, cao dang cong lap dia phuong 81 3.2.2 Nhom giai phap hoan thien quan ly cac nguon thu cua cac trudng dai hoc, cao dang cong lap dia phuong 84 3.2.3 Nhom giai phap hoan thien quan ly su dung nguon tai chinh cua cac trudng dai hoc, cao dang cong lap dia phuong 88 3.2.4 Tang cudng cong tac kiem tra, tra, danh gia quan ly tai chinh cac trudng dai hoc, cao dang cong lap dia phuong 93 3.2.5 Nhom cac giai phap ho tro quan ly tai chinh cac trudng dai hoc, cao dang cong lap dia phuong 94 KET LUAN 98 DANH MUC TAI LIEU THAM KHAO 100 DANH MUC CAC CHIT VIET TAT NSNN Ngan sach Nha nude GDDH Giao due dai hoc KT-XH Kinh te - xa hoi GD- DT Giao due- Dao tao SN Su nghiep CNXH Chu nghia xa hoi XHCN Xa hoi chu nghia HDND Hoi dong nhan dan UBND Uy ban Nhan dan DANH MUC BANG, SO DO, BIEU DO BANG Bang 2.1: Quy mo dao tao tai cac truong dai hoc, cao dang 44 Bang 2.2: Khung hoc phi ap dung cho he dao tao chinh quy tir nam 1998-2009 49 Bang 2.3: Khung hoc phi ap dung cho he dao tao chinh quy nam 2009-2010 50 Bang 2.4: Ngan sach nha nude cap cho cac trudng dai hoc, cao dang cong lap tinh Ninh Binh tir nam 2005 den nam 2009 52 Bang 2.5: Tinh hinh thu hoc phi, le phi cac trudng dai hoc, cao dang tren dia ban tinh Ninh Binh tir nam 2005- 2009 54 Co cau cac nguon thu tir NSNN, nguon thu SN va tong so thu cac \ r Bang 2.6: a r truong dai hoc, cao dang tren dia ban tinh Ninh Binh nam 2005- 2009 56 Bang 2.7: So lieu chi thudng xuyen tir Nguon NSNN cap cho cac trudng Dai hoc, cao dang tren dia ban tinh Ninh Binh tir nam 2005- 2009 58 Bang 2.8: So lieu chi thudng xuyen tir nguon thu su nghiep cua cac truong dai hoc, cao dang tren dia ban tinh Ninh Binh tir nam 2005- 2009 59 a r Bang 3.1: Muc tran hoc phi doi vdi dao tao trinh dai hoc tai truong cong lap theo cac nhom nganh dao tao tir nam 2010-2015 80 Bang 3.2: Muc tran hoc phi doi vdi trung cap chuyen nghiep, cao dang, dao tao thac si, tien si tir nam hoc 2010-2011 den nam hoc 2014-2015 80 SO DO Sodd2.1: Phan cap quan ly tai chinh don vi su nghiep cap tinh 42 Su dd 2.2: So Bo may to chuc cua cac trudng dai hoc, cao dang tren dia ban tinh Ninh Binh 44 BIEU DO # •> A r X f Bieu 2.1: Nguon ngan sach nha nude cap cho cac trubng dai hoc, cao dang tren dia ban tinh Ninh Binh tu nam 2005 - 2009 52 'f a a r Bieu 2.1: Nguon kinh phi Ngan sach cap chi hoat dong thubng xuyen va nguon thu sir nghiep cua cac truong dai hoc, cao dang tren dia ban tinh Ninh Binh tu nam 2005 - 2009 55 Bieu 2.3: Ty nguon thu/tong nguon kinh phi chi thubng xuyen .57 Utr'oW DAI HOC KIMI Tfe' QUOC I>AA £□ X?» PHAM ■ QUANG HUAN QUAN LY TAl CHINH Of CAC TRUONG BAI HQC VA CAO BANG CONG LAP BIA PHUUNG (liY VI DUO TINH NINH BINH) ChuySn nganh Kinh tS Chinh trj t6m tAt luA ■ n van THAC ■ SY Ha Aoi - 2010 TOM TAT LUAN VAN Viet Nam vdi muc tieu den nam 2020 co ban se trd mot nude cong nghiep, dong luc chinh se la nguon nhan luc co chat lupng cao, la doi ngu tri thuc cho su phat trien kinh te xa hoi ben vung De dat dupe muc tieu Dang va Nha nude da cd nhieu chu truong va chinh sach doi mdi nen giao due dao tao, coi giao due dao tao la quoc sach hang dau Trong doi mdi he thong giao due quoc dan thi viec doi mdi quan ly cac trudng dai hoc, cao dang cong lap r r \ r r gifr vai tro nong cot Vdi xu the phat trien manh nen kinh te tri thuc tren the gidi, trudc su canh tranh cua cac co so giao due dao tao dai hoc khac trong, ngoai nude va viec giao thuc hien co che tir chu tai chinh, buoc cac trudng dai hoc, cao dang cong lap Viet Nam phai nghien cuu xay dung, dieu chinh mot each hieu qua de thuc hien su mang dupe giao r r Trong boi canh nhu vay, cong tac quan ly tai chinh doi vdi cac truong dai hoc, cao dang cong lap cung da cd nhieu thay doi Quoc hoi da ban hanh luat Ngan sach nha nude, Phap lenh phi, le phi ; Chinh phu ban hanh nhieu Nghi dinh, bo Tai chinh va lien bo Tai chinh - Giao due dao tao da co nhieu thong tu hudng dan va buoc dau da tao dupe mot so ket qua nhat dinh r viec quan ly tai chinh doi vdi cac don vi sir nghiep cong Tuy vay nhung thay doi cong tac quan ly tai chinh doi vdi cac don vi su nghiep noi chung va cac trudng dai hoc, cao dang cong lap dia phuong noi rieng van chi la nhung sua doi, dieu chinh nhung doi hoi tir thuc te quan ly r > r \ /■ mang nang net bao cap, boc 16 nhieu van de khong phu hop vdi co che thi trudng Nhung han che cua viec quan ly tai chinh la chua phan biet giua chi dau tu va chi thudng xuyen, chua co sir danh gia giua viec su dung ngan sach vdi ket qua hoat dong sir nghiep dan tdi hieu qua quan ly su dung NSNN khong cao Viec quan ly tai chinh doi vdi cac don vi su nghiep cong lap dang can mot giai phap tong the, dong bo, nham tao nhung thay doi co ban viec quan ly tai chinh cua cac don vi su nghiep cong lap 11 r r a Xuat phat tu thyc te nhu- vay, toi manh dan chon de tai: Quan ly tai •? r chinh or cac trudng dai hoc va cao dcing cong lap dia phuong (Lay vi du or tinh Ninh Binh) lam de tai luan van thac sy cua minh vdi mong muon dong gop mot phan vao phat trien su nghiep giao due va dao tao cua nude nha Luan van tren co so thua ke va phat huy nhung ket qua nghien cuu dudi ■> r goc ly luan, kinh nghiem thyc te tai cac trudng dai hoc, cao dang tren dia ban tinh Ninh Binh tu he thong hoa va lam ro them ly luan co ban ve quan ly tai chinh cac trudng dai hoc, cao dang cong lap, de xuat cac giai phap, kien nghi nham hoan thien viec quan ly tai chinh cac truong dai hoc, cao dang cong lap d dia phuong Luan van da su dung cac phuong phap nghien cuu chu yeu nhu: Phuong phap vat bien chung, vat lich su, phuong phap mo ta, phan tich thong ke, tong hop, so sanh, , ket hop su dung kien thuc tong hop cac mon hoc thuoc chuyen nganh kinh te Luan van da co nhung dong gop dang ke la: r r a a a Thic nhat, luan van da gop phan lam sang to nhung van de ve co sd ly luan quan ly tai chinh tai cac trudng dai hoc, cao dang cong lap dia phuong Nhung quan niem, qua trinh hinh thanh, phat trien, dac diem, chuc nang nhiem vu cac trudng dai hoc, cao dang cong lap dia phuong Ve quan niem ve cac trudng dai hoc, cao dang: cac trudng dai hoc, cao dang cong lap la mot don vi su nghiep giao due va dao tao Nha nude lap de thyc hien cac nhiem vu cua Nha nude giao ITnh vyc dao tao a r nguon nhan luc cung cap cho dia phuong, cho xa hoi Ve qua trinh hinh va phat trien: hien nay, tren dia ban tinh Ninh Binh cd trubng dai hoc, trubng cao dang da va dang tap trung mb rong quy mb tuyen sinh, da dang nganh nghe dao tao, he dao tao, hinh thuc dao tao khac nhau, dap ung nhu cau hoc tap cua nhan dan Cac trubng dai hoc, cao dang thyc A r su la trung tarn dao tao nguon nhan luc chat luong cao cua tinh Ninh Binh va 88 3.2.3 Nhom giai phap hoan thien quan ly sir dung nguon tai chinh cua cac truong dai hoc, cao dang cong lap dia phuong 3.2.3.1 Xav dung he thong dinh muc, tieu chuan che chi tieu noi bo hep ty Che chi tieu noi bo co the noi day la mot nhung dong luc thuc day khuyen khich can bo giang vien cac truong dai hoc cao dang cong lap hang hai cong hien het suc minh cho su nghiep giao duc dao tao neu xay dung duoc mot quy che chi tieu noi bo hop ly khoa hoc Boi vi co quy che chi tieu noi bo \ r r thi nha truong moi co dieu kien quan tam den doi song can bo giang vien Day chinh la loi ich kinh te la dong luc truc tiep thuc day hoat dong cong hien cua ngoi lao dong nha truong Cac che dinh muc chi NSNN khong nhung la can cu de lap ke hoach ma la co so de tien hanh cong tac kiem tra, kiem soat, cong tac tai chinh ke A toan Khi xay dung dinh muc tieu chuan noi bo can dam bao nhung nguyen tac sau: _ ' ' Thu nhat: Quy che chi tieu noi bo phai dap ung du kinh phi hoan nhiem vu chinh tri duoc giao, dam bao kinh phi chi thuong xuyen phu hop voi hoat dong cua nha truong, su dung kinh phi co hieu qua va tang cuong cong tac quan ly tai chinh Thu 2: Quy che chi tieu noi bo duoc cong khai thao luan rong rai truong va y kien cua to chuc cong doan Nguyen tac xay dung quy che chi r tieu noi bo la uu tien chi nghiep vu chuyen mon, tang thu, tiet kiem chi hanh chinh, phan cong lao dong hop ly va hieu qua Thu 3: Quy che chi tieu noi bo phai dam bao mang lai loi ich kinh te cho nguoi lao dong, tung buoc cai thien nang cao thu nhap cho ho, dac biet la doi voi doi song cua doi ngu giang vien - nguon luc quyet dinh chat luong, uy tin, thuong hieu cua nha truong 89 3.2.3.2 Hoan thien cong tac lap du toan Tren tien trinh timg buoc thuc hien quyen tur chu va tir chiu trach nhiem hoat dong dao tao; nghien cuu, xay dung quyen tir chu ve mat tai chinh thi cong tac lap dir toan ngan sach nha nude la rat quan va can thiet doi vdi cac trudng, cung nhu don vi chu quan Cho phep thirc hien hoat dong thdng qua viec can nhac cac yeu to thu nhap, chi phi; tao lien ket giua cac hoat dong cua cac bo phan trudng va la co sd de danh gia ket qua hoat dong Do do, cac trudng lap du toan tren co sd: r r r Thu nhat la xay dung ke hoach chien luoc hoat dong trung va dai han, cho phep trudng dinh hudng duoc ke hoach dao tao, can doi dupe thu chi, giam lang phi Ngudn luc va ung kip thdi nhung kho khan mdi trudng; Thu hai la lap mot ban lap va kiem soat viec thuc hien dir toan ngan sach; ban phai bao gom nhung ngudi cd day du nang lire chuyen mon, cd pham chat dao due tot, tat ca phai vi muc dich phat trien cua nha trudng va tung budc nang cao ddi song cua can bo giang vien trudng Thu ba la xay dung mot qui trinh lap dir toan can cu ke hoach dao tao va ke hoach thu nhap, du toan chi phi cua cac bo phan trudng mot each khoa hoc, dung dan va phu hop vdi dac diem dieu kien cua nha trudng 3.2.3.3 Hoan thien quan ly doi vdi chi hoat ddng thudng xuyen r Chiem ty ldn chi thudng xuyen cua cac trudng la chi cho luong va cac khoan chi khac cd lien quan den luong Du bao sd luong can bo cong chuc cua nganh se gia tang giai doan tdi de dap ung qui md dao tao Do vay khoan chi kho cd the giam ty duoc Thay vao do, cac trudng can trien khai thirc hien quan ly hoat dong theo tieu chuan ISO, r 'f dam bao gid giac lam viec, sur dung dung ngudi, dung viec de nang cao hieu r r qua, thdng nhat muc tieu quan ly 90 Chiem ty Ion sau chi luong la chi sua chua, bao duong tai san co dinh Du toan va xay dung mot ke hoach sua chua, tu, bao tri tu dau mdi nam tai chinh Cac don vi trudng thubng xuyen kiem tra tinh hinh hoat dong cua cac thiet bi Lap mot bo phan tiep nhan thong tin va de xuat xu ly kip thbi b moi trubng Thuc hien tiet kiem giam cac khoan chi quan ly hanh chinh nhu vat tu van phong, dich vu cong cong, hoi nghi phi can cu tren thuc te phat sinh dua dinh muc chi tieu Khai thac the manh cua cong nghe thong tin de su dung hoi hop qua mang, giup tiet kiem chi phi di chuyen, an b, sue luc, thbi gian 3.2.3.4 Hoan thien quan ly tai chinh chi dao tao bdi dub'ng can bo giang vien Co the noi rang chat luong cua cac trubng dai hoc, cao dang noi chung va chat luong cac trubng dai hoc cao dang cong lap b dai phuong noi rieng deu phu thuoc chu yeu vao chat luong, trinh doi ngu can bo giang day Trong so vbi cac trubng dai hoc cao dang cong lap b cac trung tarn van hoa xa hoi Ion cua ca nubc thi trinh giang vien b cac trubng dai hoc, cao dang b dia phuong noi chung la thap kem hern nhieu Do chi cho dao tao boi duong giang vien la mot nhung khoan chi khong kem phan quan Do cung phai co co che quan ly khoan chi mot each hop ly khoa hoc va dat hieu qua cao nhat Cac trubng dai hoc cao dang cong lap b dia phuong can phai manh dan, khuyen khich va co nhung chinh sach uu dai de cac giang vien dupe di va phai di hoc tap dao tao de khong ngung nang cao trinh ke ca dao tao b va ngoai nubc Can co che tai chinh ho trp ngubi di hoc nhien phai gan vbi ket qua hoc tap, neu ket qua hoc tap khong dat yeu cau tuc la can bo khong hoan nhiem vu, do phai xay dung cac muc ho trp khac Dong thbi phai xay dung che ve trach nhiem cua can bo dupe cu di hoc tap, dao tao vbi cac khoan tai chinh cua nha trubng Nha trubng da 91 co ho tro thi can bo di hoc tap phai ve phuc vu tai trudng mot thdi gian nhat t r dinh Vi thuc te hien d cac trudng dai hoc cao dang dia phuong duoc r \ di hoc ho hoan thi ho khong muon quay ve dia phuong ma tim moi each d lai cac ldn, cac trudng, cac vien ldn co uy tin Mat khac cac trudng dai hoc, cao dang cdng lap d dia phuong cung phai co co che chinh sach thu hut ngudn nhan luc chat luong cao ve cdng tac tai trudng minh 3.2.3.5 Hoan thien quan ly chi nghien cwu khoa hoc r r r Hoan thien co che va bo may quan ly khoa hoc, ket hop phan cap vdi r r r tang cudng chi dao thong nhat, tao su lien thong, lien ket giua cac don vi cac trudng Chu phat trien nghien cuu khoa hoc ung dung Cac trudng, Vien, Trung tarn nghien cuu ket hop chat che va phat trien mdi quan he hop tac Ben canh md rong cac hoat dong hop tac, lien ket vdi cac to churc, co quan, ca nhan va ngoai nude cdng tac dao tao ' r va trien khai cac du an san xuat thu nghiem Phoi hop vdi cac Sd khoa hoc, Cdng nghe va Mdi trudng cac dia phuong de trien khai nghien cuu ung dung vao thuc te ddi song kinh te, xa hoi, mdi trudng va bien tuyen truyen kien thuc khoa hoc ky thuat cho cac co sd san xuat dia phuong r r Tang cudng chat lupng cdng tac dao tao sau dai hoc vi thuc chat cua r r qua trinh la su gan ket giua dao tao vdi nghien curu khoa hoc Day r r manh va phat trien cac hoat dong hop tac quoc te dao tao va nghien cuu khoa hoc Khuyen khich cac de tai cd nhung dong gop cho cdng tac dao tao va nghien cuu khoa hoc Day manh cac hoat dong nghien cuu co ban linh vuc khoa hoc tu r nhien va khoa hoc xa hoi - nhan van, tao co sd khoa hoc cho cac quyet dinh phat trien chien luoe ve khoa hoc, cdng nghe, kinh te, xa hoi, van hoa d Viet Nam Day manh nghien cuu phat trien ung dung cac linh vuc cdng nghe cao nhu cdng nghe thong tin, cdng nghe sinh hoc, cdng nghe vat lieu, mdi 92 truong Ket hop nghien cuu khoa hoc vdi dich vu xa hoi, phuc vu cong A A dong Chu dau tu cho cac hoat dong chuyen giao cong nghe, ap dung tien bo khoa hoc va cong nghe viec giai quyet cac van de cu the, cap bach cua xa hoi Hudng dan sinh vien nghien cuu khoa hoc la yeu cau bat buoc \ r qui trinh dao tao chat luong cao Cac de tai nghien cuu khoa hoc cua sinh vien cothe la mot phan cua de tai nghien cuu khoa hoc can bd hudng dan chu tri 3.2.3.6.Hoan thien quan ly chi dau ticphat trien A ' Quan ly chi dau tu phat trien bao gom quan ly chi cho xay dung cu ban, r r chi mua sam thiet bi Can cd mot chuong trinh nghien cuu mang tinh ddng bo tir khao sat den thuc nghiem, tir he thdng tieu chuan den qui hoach mang ludi trudng tren timg dia hinh, dia ban, vung lanh tho Cd he thdng chuong trinh muc tieu cu the vdi kinh phi tuong ung Cac cai each ve noi dung, phuong phap va doi mdi cong nghe trudng hoc A A deu phai duoc xem xet toan dien, kha nang dap ung bang cu sd vat r a r r r r chat ve kien true va thiet bi day hoc phai duuc coi nhu yeu to dam bao cho tinh kha thi Chi dau tu phat trien la mot nhung khoan chi het sire quan trong cac trudng dai hoc va cao dang cong lap dia phuong, bdi le day la khoan chi tieu ldn va cung la cho de bi that thoat, lang phi nhat Do quan ly chi dau tu phat trien phai ket hop vdi kiem tra, giam sat chat che, thudng xuyen ke ca ve chung loai chat luong quy each gia ca san pham hang hoa phai sat vdi thi trudng tranh that thoat lang phi tien von va tai san cua nha nude 93 3.2.4 Tang cudng cong tac kiem tra, tra, danh gid quan ly tdi chinh •7 cdc trudng dai hoc, cao dang cong lap dia phuong Dong thdi cung vdi viec ddi mdi tang tinh tir chu tir chiu trach nhiem cua cac tnrdng dai hoc, cao dang thi van de kiem tra giam sat cung phai dupe thay doi Muon tang cirong cong tac kiem tra giam sat cd hieu qua cao thi phai cd sir phoi ket hop giua giam sat cua cac cap quan ly vdi tir kiem tra giam sat cua noi bo 3.2.4.1 Ty kiem tra, giam sat danh gid r r Trude het phai xay dung, cung cd, dao tao bo may tra cua cac trudng dai hoc, cao dang linh vuc tai chinh cd trinh chuyen mon nghiep vu cao, dinh ky tra, kiem tra giam sat ve cong tac quan ly tai chinh, kip thdi su ly cac vi pham Thuc hien tdt viec thi mdi chong duoc tham o lang phi gay that thoat tien von tai san cua Nha nude Vi vay phai cd cac quy trinh cac nguyen tac kiem tra, giam sat chat che va thudng xuyen r Doi vdi cac trudng dai hoc, cao dang thuc hien tu chu tai chinh, thu r a x trudng don vi dupe quyen chu dong, tu quyet dinh va chiu trach nhiem ve moi mat hoat dong cua don vi vi the van de tu kiem tra, giam sat noi bo la rat x r r can thiet, day la giam sat hieu qua nhat, tang cudng giam sat noi bo se gop phan thuc hien tdt nhiem vu vdi chat luong cao, chi phi thap va tang thu nhap xet sur ly nghiem tuc 3.2.4.2.Kiem tra, giam sat tir ben ngoai Kiem tra giam sat danh gia hieu qua cua quan ly tai chinh d cac trudng dai hoc, cao dang cong lap dia phuong chi dat dupe chat luong, hieu qua va 94 co tac dung tot ket hop mot each hai hoa giua viec tu kiem tra giam sat noi bo vdi su kiem tra giam sat tu ben ngoai Vi viec kiem tra giam sat noi bo cac trudng dai hoc, cao dang cdng lap d dia phuong du cd duoc quan triet trien khai tot den dau di chang nua, nhung nd van it nhieu mang tinh chu r r •> r \ quan, chua ke den ho lien ket bao che cho de lam that thoat tien tai san cua nha nude lam anh hudng den dau tu cho phat trien giao due dao tao Nhu vay cdng tac kiem tra giam sat quan ly tai chinh d cac trudng dai hoc cao dang d dia phuong phai cd su kiem tra giam sat tu ben ngoai Viec kiem tra, giam sat danh gia tir ben ngoai dupe thuc hien bdi co quan chu quan, cua cac co quan chuc nang (Thanh tra, kiem toan, to chuc danh gia chuyen nghiep ) Can ban hanh quy dinh he thong tieu chi danh gia muc hoan nhiem vu dupe giao, tang cudng cdng tac kiem tra, giam sat dam bao viec quan ly tai chinh Cac hoat dong cua cac co quan kiem tra, giam sat phai cd su phoi hop nhip nhang, tranh chong cheo hoat dong, dong thdi khong bo sot doi tupng tra, kiem tra Cac can bo cua cac co quan kiem tra, giam sat quan ly tir ben ngoai doi vdi cac trudng dai hoc, cao dang cdng lap dia phuong phai la ngudi thuc su cd nang lire chuyen mon vung vang, cd pham chat dao due tot, lam viec phai thuc sir cdng minh khach quan 3.2.5 Nhom cac giai phap ho tro' quan ly tai chinh cac trudng dai hoc, cao dang cong lap dia phuong 3.2.5.1 Dao tao, bdi duang ngudn nhan lire quan ly tai chinh cho cac truong dai hoc, cao dang cdng lap dia phuong De quan ly tai chinh cac trudng dai hoc, cao dang cdng lap d dia phuong tot, cd hieu qua thi ngudn nhan luc quan ly tai chinh cua cac trudng dai hoc 95 r r r r r cao dang la nhan to het sue quan mang tinh quyet dinh doi vdi chat luong quan ly tai chinh Vi vay de hoan thien quan ly tai chinh d cac trudng dai hoc cao dang cong lap thi van de dat la phai cd chuong trinh dao tao boi dudng, tuyen dung va dai ngo mot each hop ly hoa hoc r r r Trude het phai xay dung chien luge, ke hoach, quy hoach chuong trinh A A dao tao boi dudng thudng xuyen cap nhat van ban phap qui mdi ve quan ly tai chinh, to chuc cac khoa dao tao ve kien thuc va nghiep vu ke toan cho can bo lam cong tac quan ly tai chinh, ke hoach To chuc cac dot tap huan ve cong tac quan ly tai chinh, quan ly can bo, quan ly dao tao, quan ly cac hoat ddng *> a r \ khoa hoc va cong nghe nham tung buoc bo sung va doi mdi kien thuc ve nghiep vu quan ly cho doi ngu can bo lam cong tac tai chinh ke toan r a a Co du an boi dudng can bo ke can, dao tao, boi dudng nang cao trinh van hoa, nghiep vu va nang luc quan ly tai chinh ke toan Mat khac phai cd co che tuyen dung doi ngu nhan luc mdi mot each khoa hoc, khach quan, minh bach, phai thuc su tuyen dung ngudi cd nang luc chuyen mon tot, cd nang luc r a r r ve quan ly tai chinh cong va cd pham chat dao due tot, tat ca vi su phat trien nen giao due Viet Nam hien dai Tuy nhien cung phai chu y dai ngo r hop ly doi vdi dpi ngu quan ly tai chinh cua cac trudng dai hoc, cao dang cong lap dia phuong Boi le neu khong dam bao cuoc song cua ho va gia dinh r r thi se khong khuyen khich ho lam viec tot duoc, dac biet ho lai lam viec mdi trudng nhay cam vdi kinh te, de bi sa nga trudc nhung cam cua ddng tien va do de di vao dudng tham o, lang phi gay that thoat tien va tai san nha nude A 3.2.5.2 Day manh cong tac xa hoi hoa ve tai chinh phat trien giao due cac truong dai hoc, cao dang cong lap dia phuong Phai quan triet quan diem coi su nghiep phat trien giao due dao tao cac trudng dai hoc, cao dang cong lap dia phuong day la su nghiep cua quan 96 chung cua xa hoi cua cac nganh, cac cap cua moi vung, moi dia phuong Mac du vai tro cua nha nubc van la chu yeu bdi day la cac truong dai hoc, cao dang cong lap Mat khac dau tir cho phat trien giao due dao tao day la dau tu cho cung kho dap ung duoc vi vay de phat trien giao due dao tao cac truong dai hoc, cao dang cong lap d dia phuong can phai xa hoi hoa giao due Muon vay phai tang cudng cong tac tuyen truyen, van dong, lam cho toan xa hoi hieu ro trach hang dau, la su nghiep cua Dang, Nha nude va cua toan dan Khuyen khich va tao dieu kien de cac doanh nghiep, cac to chuc xa hoi, cac ca nhan tham gia dau tu xay dung, dong gop cho su nghiep giao due dao tao Day manh da dang hoa cac loai hinh dao tao, cac hinh thuc dao tao, md rong quy mo trudng lop tang Ngudn thu tang cubng cho ngan sach giao due dao tao bo sung xay dung co sd vat chat, cai thien ddi song cho can bo giang vien gop phan dua su nghiep giao due tung budc di len vung chac Trude het cac trudng phai tim moi each de lien ket dao tao tai trudng, vung dia phuong, r r r \ \ mom vay phai tim toi nghien cuu nam bat nhu cau dao tao ngudn nhan luc cho dia phuong, cho vung ma cac trudng dong tren dia ban Cac trudng khoi kinh te, ky thuat phai dua duoc ly luan dua tien bo khoa hoc ky thuat vao thuc tien phat trien kinh te xa hoi d dia phuong Sau cung can phai md rong lien ket dao tao vdi cac trudng d ngoai nude nham tranh thu ngudn tai chinh tir ben ngoai nang cao trinh ngudn nhan luc cho nha trudng 3.2.5.3 Tang cudng ca so vat chat dua tien bo tin hoc ung dung vao quan ly tai chinh cac truong dai hoc, cao dang cong lap dia phuong Trong thdi dai bung nd thong tin, thdi dai each mang khoa hoc cong nghe phat trien nhu vu bao, dien tu tin hoc dupe ung dung rong rai vao hau het cac 97 linh vuc doi song kinh te xa hoi thi linh vuc quan ly tai chinh d cac trudng dai hoc, cao dang cdng lap d dia phuong cung khong nam ngoai xu hudng Ung dung tin hoc, hien dai hoa quan ly tai chinh vua tiet kiem dupe ngudn luc tai chinh vua dam bao duoc su cdng khai, minh bach quan ly tai chinh, do dam bao su dung co hieu qua cac ngudn luc tai chinh x •> cac trudng dai hoc cao dang cdng lap d dia phuong gop phan thuc day su phat trien he thong cac truong dai hoc, cao dang De dam bao thuc hien cac nhiem vu dupe giao, tang cudng quan ly tai x r x \ r chinh bang each thuc hien trien khai dong bo may moc thiet bi can thiet, day manh viec xay dung mang noi bo va dua ung dung cdng nghe vao quan r \ r \ ly, cai tien phan mem ke toan dang dung Viec su dung ung dung tin hoc quan ly la rat can thiet gop phan nang cao chat lupng quan ly tai r r chinh, cung cap cho sd lieu chinh xac nhanh chong kip thdi dap ung yeu cau quan ly Viec mua sam tai san phai can doi vdi nhiem vu dupe giao, dac biet la cac may moc chuyen mon can theo chien luoe su dung, cdng nghe thich hop, cdng nghe mdi, hien dai nhung gia ca phai chang, de sur dung Hien dai hoa trang thiet bi khong cd nghTa la cung cap cac trang thiet bi r x r x r x r dat tien ma la cung cap day du trang thiet bi can thiet phuc vu hoat dong cua cdng tac tai chinh cua nha trudng mot each hieu qua nhat./ 98 KET LUAN Cac truong dai hoc, cao dang cong lap dia phuong duoc Nha nude lap, de thuc hien cac nhiem vu nha nude giao Chuc nang nhiem vu cua cac trudng dai hoc cao dang cong lap la dao tao ngudn nhan lire cd chat luong cao dap ung cho nhu cau phat trien kinh te xa hoi va la trung tarn nghien cuu khoa hoc va chuyen giao cong nghe tien tien cho dat nude Viet Nam trudc thdi ky doi mdi cac trudng dai hoc, cao dang cong lap hoat dong co che ke hoach hoa tap trung quan lieu bao cap, nen ve mat tai chinh chu yeu phu thuoc vao NSNN bao cap Cung vdi qua trinh chuyen doi sang co che thi trudng, cac trudng dai hoc, cao dang cong lap cung dan dan co su thay doi ve co che hoat dong Tuy nhien nhung dau an thoi quen va anh huong cua co che bao cap van nang ne Chinh dieu da dan den nhung bat cap qua trinh thuc thi nhiem vu Do cung vdi viec phai doi mdi co che hoat dong, dieu quan gan lien vdi nd la doi mdi ve quan ly tai chinh nham dap ung yeu cau cua kinh te thi trudng va hoi nhap kinh te Quoc te Viec doi mdi quan ly tai chinh phai thuc hien timg buoc, phu hop vdi tinh dac thu dieu kien, hoan canh cu the cua dia phuong De xuat dinh hudng va giai phap doi mdi quan ly tai chinh doi vdi cac trudng dai hoc, cao dang cong lap dia phuong, Luan van da khao sat danh gia thuc trang ve quan ly tai chinh doi vdi cac trudng dai hoc, cao dang cong lap dia phuong thdi gian vua qua, song van chi la nhung sura doi, dieu chinh doi hoi tir thirc te quan ly, boc 16 nhieu van de chua phu hop vdi co che thi trudng va xu the hoi nhap kinh te Quoc te Chinh vi vay cac dinh hudng ve doi mdi quan ly tai chinh doi vdi cac trudng dai hoc, cao dang cong lap dia phuong can tap trung vao nhung van de 99 co- ban nhu: Mb rong nang cao quyen tu chu, tu chiu trach nhiem ve tai chinh, doi mdi cac chinh sach ve tien luong va thu nhap cho ngudi lao dong, quan ly von va tai san nha nude Tren co? sd cac quan diem va dinh hudng chung ve doi mdi quan ly tai chinh ddi vdi cac trudng dai hoc, cao dang, luan van de xuat mot he thong cac giai phap nham doi mdi,hoan thien quan ly tai chinh cac trudng dai hoc cao dang cong lap dia phuong Hy vong rang nhung dinh huong giai phap se phan nao dong gop cho cac ca quan lam cong tac hoach dinh, xay dung co- che chinh sach ve quan ly tai chinh doi vdi cac trubng dai hoc, cao dang cong lap dia phuong mot tot hon nham dua cong cuoc ddi mdi cua Viet Nam tiep tuc dat duo’c nhung cong mdi tren dubng tien len CNXH ma Dang va nhan dan ta da lua chon, hudng tdi muc tieu dan giau, nude manh, xa hoi cong bang, dan chu, van minh./ 100 DANH MUC TAI LIEU THAM KHAO • • Cac truong dai hoc, cao dang tinh Ninh Binh (2005-2009), Bao cao tai chinh cua cac truong dai hoc, cao dang tren dai ban tinh Ninh Binh Bo Giao due va Dao tao ( 2005), De an ddi mdi giao due dai hoc Viet Nam giai doan 2006-2020, Ha noi, thang 11/2005 Bo Giao due va Dao tao, ddi mdi quan ly he thong giao due dai hoc giai doan 2010- 2012, Ha noi, thang 01/2010 Bo Tai chinh - Bo Giao due va Dao tao (2001), Thong tu lien tich so 46/200 l/TTLT/BTC-BGD&DT 20/6/2001 cua lien bo Tai chinh Giao due dao tao hudng dan quan ly thu chi hoc phi doi vdi hoat dong dao tao theo phuong thuc khong chinh quy cac trudng va co sd dao tao cdng lap Bo Tai chinh (2006), Thong tu so 81/2006/TT/BTC 6/9/2006, hudng dan che kiem soat chi ddi vdi cac don vi su nghiep cdng lap thuc hien quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh Bo Tai chinh (1998), Thong tu 54/TTLB 31/8/1998 hudng dan viec thu chi va quan ly quy hoc phi, Ha noi Bo Tai chinh (2002), Thong tu sd 25/2002/TT-BTC 21/3/2002 cua Bo Tai Chinh hudng dan thuc hien Nghi dinh 10 Bo Tai chinh (2003), Thong tu 50/2003/TT-BTC 22/5/2003 cua Bo r Tai chinh hudng dan cac don vi su nghiep cd thu xay dung quy che chi tieu noi bo theo quy dinh tai Nghi dinh 10/2002/ND-CP 16/01/2002 cua Chinh phu Bo Tai chinh (2003), Thong tu 59/2003/TT-BTC 23/6/ 2003 cua Bo Tai chinh hudng dan thuc hien Nghi dinh 60/2003/ND-CP 6/6/2003 quy dinh chi tiet va hudng dan thi hanh luat Ngan sach Nha nude 101 10 Chinh phu (2002), Nghi dinh 10/2002/ND-CP quy dinh ve che tai chinh ap dung cho don vi su nghiep co thu 11 Chinh phu (2006), Nghi dinh 43/2006/ND-CP 25/4/2006 quy dinh X X 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 su nghiep cong lap 12 Chinh Phu (1998), Quyet dinh so 70/1998/QD-TTg 31/3/1998 cua Thu tuong Chinh phu ve viec thu va su dung hoc phi cac co so giao duc r r va dao tao cong lap thuoc he thong giao duc Quoc dan 13 Chinh phu (2009), Quyet dinh so 1310/QD-TTg 21/8/2009 cua Thu X X tuong Chinh phu ve viec dieu chinh khung hoc phi voi cac co so giao duc nghe nghiep va giao duc dai hoc cong lap thuoc he thong giao duc Quoc dan nam hoc 2009 - 2010 14 Chinh phu (2010), Nghi dinh s6 49/2010/ND-CP 14/5/2010 cua Chinh phu, quy dinh ve mien giam hoc phi, ho tro chi phi hoc tap va co che thu, su dung hoc phi doi voi co so giao duc thuoc he thong giao duc quoc dan tu nam hoc 2010-2011 den nam hoc 2014-2015 15 Cuc thong ke Ninh B'inh(2010), Nien giam thong ke 2009, Ninh Binh 16 Chinh phu (2003), Nghi dinh so 60/2003/ND-CP 06/6/2003 cua Chinh phu quy dinh chi tiet va huong dan thi hanh luat Ngan sach Nha nuoc 17 Dinh muc chi tieu tiep khach, cong tac phi, chi hoi nghi, su dung tai san Nha nuoc tai cac co quan Nha nuoc don vi hanh chinh su nghiep Nha xuat ban tai chinh 18 Doan Hong Phong (2007), Hoan thien co che quan ly cap Xa phat trien r r kinh te xa hoi nong thon Viet Nam (Lay vi du d Nam Dinh) Luan van thac sy kinh te - Dai hoc Kinh te Quoc Dan Ha Noi 19 Giao duc dai hoc Hoa ky Nha xuat ban giao duc r \ r 20 He thong van ban phap luat ve quan ly tai chinh doi voi nganh giao duc dao tao Nha xuat ban tai chinh, Ha Noi 2004 21 Luat ngan sach nha nuoc nam 2002 102 22 Nguyen Van Hung (2007), Huy dong cac Nguon luc tai chinh cho phat trien kinh te xa hoi nong thon Thai Binh Luan van Thac sy kinh te - Dai hoc Kinh te Quoc Dan Ha Noi 23 Nguyen Thi Thanh Nha (2008), Hoan thien ca che huy dong va su dung cac Nguon tai chinh cho phat trien giao duc mam non o Ha Noi Luan van thac sy kinh te - Dai hoc Kinh te Quoc dan Ha Noi 24 Quy dinh mdi ve quan ly tai chinh thu, chi ngan sach mua sam thiet bi va su dung tai san Nha nudc Nha xuat ban Tai chinh 25 Tu chu tai chinh a cac trudng dai hoc cong lap Viet Nam Hien Nha xuat ban Dai hoc Kinh te Quoc dan 26 Tran Vinh Hung (2007), Doi mdi ca che quan ly tai chinh cua tong cong ty xay dung cong trinh giao thong theo mo hinh cong ty me, cong ty Luan van thac sy kinh te - Dai hoc Kinh te Quoc Dan Ha Noi 27 Phan Pham Ha (2008), Doi mdi ca che Quan ly tai chinh cua cong ty ca Ha Noi theo mo hinh cong ty me, cong ty Luan van thac sy kinh te - Dai hoc Kinh te Quoc Dan Ha Noi 28 Quy6t dinh sO 2420/2006/QD-UBND 09/11/2006 cua UBND tinh Ninh Binh ve viec ban hanh quy dinh ve dinh muc phan bo du toan chi thudng xuyen ngan sach dia phuong nam 2007 29 Quydt dinh sO 32/2009/QD-UBND 30/11/2009 cua UBND tinh Ninh Binh ve viec ban hanh quy dinh phan cap quan ly tai san nha nudc thuoc pham vi quan ly cua tinh Ninh Binh 30 Quyet dinh sd 1875/2007/QD-UBND 13/8/2007 cua UBND tinh Ninh Binh ve viec quy dinh muc tra thu lao cho giang vien, bao cao vien > r 31 Tran Duc Manh (2009), Hoan thien ca che quan ly tai chinh cua Tong cong ty tham khai thac dau Luan van thac sy kinh te - Dai hoc Kinh te Quoc dan Ha Noi 32 Tran The Cuong (2010), Hoan thien ca che quan ly tai chinh ddi vdi cac benh vien cong lap cua Thanh Ha Noi Luan van thac sy kinh te - Dai hoc Kinh te Quoc Dan Ha Noi