Tăng cường tự chủ tài chính trong các trường đại học công lập (qua khảo sát ở học viện tài chính)

TRlfONG DAI HQC KINH TE QIJOC DAN 0,4/ HQC KTQD [ p THONG TIN ■ PHONG l.UAN AN >TU LIEU_ NGUYEN NGOC TUAN TANG ClTONG Tl CHU TAI CHINH TRONG CAC TRU ONG DAI HOC CONG LAP • • • (QUA KHAO SAT O HOC VIEN TAI CHINH) Chuven nganh: Kinh te chi'nh tri LUAN VAN THAC SI KINH TE • • Ngirdi hud’ng dan khoa Iiqc: PGS TS DANG VAN THANG 7h5 %0:i S HA NO1-2013 LOfl CAM DOAN Toi xin cam (loan day la cong trinh nghien cuu cua ricng toi Cac so lieu, kct qua neu luan vSn la trung thuc va chua timg diruc cong bd bat ki cong trinh nghien ciru nao Cac thong tin trich dan luan van deu cd nguon goc rb rang./ Tac gid luan van Nguyen NgQC Tuan MVC LIJC LO1 CAM DOAN DANH MUC CAC TU VIET TAT DANH MVC BANG BTEU, SO DO TOM TAT LUAN VAN MO DAU CHUONG 1: CO SO LY LUAN VA KINH NGHIEM THV'C TIEN TU CHU TAI CHINH TRONG CAC DAI HQC CONG LAP r * 1.1 Co so ly luan vc tai chinh, quan ly tai chinh, phan cap quan ly tai chinh va quan niem ve tu chu tai chinh cac truong dai hpc cong lap * ♦ 1.1.1 Khai niem ve tai chinh va dac dicm cua quan ly tai chinh cac truong Dai hoc cong lap 1.1.2 Phan cap quan ly tai chinh tu chu tai chinh cac truong dai hoc cong lap 11 1.2 Noi dung, cac tieu chi va cac nhan to anh hudng toi tu chu tai chinh dai hoc cong lap 15 1.2.1 Noi dung va cac tieu chi lien quan toi muc hoan thien ve tu chu tai chinh d cac truong dai hoc cong lap .15 1.2.2 Cac nhan to anh hudng toi tu chu tai chinh d DI ICL 24 1.2.3 Su can thiet phai tang cudng tu chu tai chinh cac truong DHCL 28 *■ * r 1.3 Kinh nghiem cua mot so truong nude va quoc te ve tu chu tai chinh 31 1.3.1 Kinh nghiem xay dung he thong quan ly tai vu noi bo d Dai hoc Kinh te - Tai chinh cua Trung Quoc 31 1.3.2 Kinh nghiem tu qua trinh thuc hien tu chu tai chinh o Dai hoc Kinh te quoc dan tir klii duoc thi diem den 35 • • * 1.3.3 Bai hoc kinh nghiem rut ve tu chu tai chinh cho loc vien Tai Chinh 39 CHUONG 2: THUC TRANG TU CHU TAI CHINH O HOC VIEN TAI CHINH 41 2.1 Khai quat ve Hoc vien Tai chinh 41 2.2 There trang tu chu tai chinh tai Hoc vien Tai Chinh 42 2.2.1 Cac van ban phap ly lam can cu 42 2.2.2 Tu chu ve nguon thu ctia Hoc vien Tai chinh 44 2.2.3 Tu chu ve nguon chi Hoc vien Tai chinh 56 r r 2.2.4 Phan phoi chenh lech thu chi va trich quy tu tiet kiem chi 64 /' r t n 2.3 Nhung tuu va han che va van de dat ve tu chu tai chinh Hoc vien Tai Chinh 68 2.3.1 Thanh tun 68 2.3.2 Nhung ton tai va nguyen nhan 69 CHU’ONG 3: PHUONG HUONG, GIAI PHAP TANG CUONG TU CHU TAI CHINH TRONG CAC TRUONG DAI HQC CONG LAP 71 3.1 Phuong huong tang cuong tu chu tai chinh a cac truong dai hoc cong lap Viet Nam 71 3.1.1 Can cu xac dinh phuong huong tang cuong tu chu tai chinh cac truong DHCL a Viet Nam 71 3.1.2 Phuong huong tang cuong tu chti tai chinh DHCL Viet Nam giai doan tai 80 3.2 Giai phap tang cuong tu chu tai chinh cac truong Dai hoc cong lap 82 3.2.1 Nhom giai phap vT mo 82 3.2.2 Nhom giai phap vi mo 90 3.3 Mot so kicn nghi ve van de tu chu tai chinh 97 KET LU AN 100 DANH MQC TAI LIEU THAM KHAO 101 DANH MUC CAC Tlf VIET TAT DHCL Dai hoc cong lap NSNN Ngan sach nha nude QD Quyet dinh CB, GV Can bo, Giang vien KTTC Kinh te tai chinh NCKH Nghien cuu khoa hoc HD-SN I loat dong - sir nghiep TCCB To churc can bo KTQD Kinh te quoc dan TCTC Tu chu tai chinh SNCT Su nghiep co thu GD&DT Giao due & dao tao DHDL Dai hoc dan lap GDBH Giao due dai hoc CPNVCM Chi phi nghiep vu chuyen mon DANH MIJC BANG BlfcU Bang 2.1: Cac nguon tai chinh cua I Ioc vien Tai chinh 46 Bang 2.2: Tinh hinli thu su nghiep va thu khac cua Hoc vien Tai chinh 51 T * % Bang 2.3 Nguon thu tu hoat dong NCKH va ty trong tong nguon thu cua Hoc vien Tai Chinh 54 Bang 2.4 Co cau hoc phi cac he dao tao tong thu tir hoc phi Hoc vien Tai chinh qua cac nam 55 Bang 2.5: Co cau chi ngan sach cua Hoc vien Tai chinh 56 Bang 2.6 Cac nguon thu nhap va thu nhap trung binh cua CB,GV o Hoc vien Tai Chinh 59 Bang 2.7 Nguon tai chinh cho cac quy trich lap d Hoc vien Tai chinh qua cac nam 65 Bang 2.8 Cong khai sir dung cac quy Hoc vien Tai chinh qua cac nam 66 Bang 2.9 Tiet kiem chi, va ty le tiet kiem chi qua cac nam 67 DANH MUC SO DO So 2.1 Cac nguon tai chinh cua loc vien Tai chinh 47 So 2.2 Nguon thu tir hoc phi va cac nguon thu khac cua Hoc vien Tai Chinh 53 So 2.3 Kinh phi quan ly hanh chinh nha nuoc hoc vien Tai chinh 61 qua cac nam 2010,2011,2012 .61 So 2.4 Chi phi NVCM hoc vien qua cac nam 62 r So 2.5a Tiet kiem chi qua cac nam 67 * #• So 2.5b Ty le tiet kiem chi qua cac nam 68 TRUONG DAI HOC KINH TE QUOC DAN NGUYEN NGOC TUAN TANG CUONG TV CHU TAI CHINH a TRONG CAC TRUONG DAI HOC CONG LAP • ♦ ♦ (QUA KHAO SAT HOC VTEN TAI CHINH) Chuyen nganh: Kinh te chinh tri TOM TAT LUAN VAN THAC SI • * HA NOI - 2013 i TOM TAT LUAN VAN f He thong giao due Viet Nam noi chung, cac truong Dai hoc d Viet Nam noi rieng dang het sue nd lire qua trinh thuc hien mot nhirng T * muc tieu cua nen giao due nunc nha la xay dung va khang dinh thuong nhung nhin chung su chuyen bien cua giao due Dai hoc Viet Nam cham, ■» r / \ the hien chat luong dao tao thap, quy mo chua dap ung dune nhu cau phat trien va doi hoi cua xa hoi.Ty le sinh vien truong khong co viec lam, hoac lam trai nganh trai nghe thuong la rat cao, chiem tren 60% (ky hop Uy ban Thuong vu Quoc Hoi, phien chat van Bo Truong Bo Giao Due Va Dao Tao, ong Pham Vu Luan, phien hop thu 16 22/03/2013 vira rdi cung de cap f f \ / * den), lam lang phi rat ldn nguon luc cho phat trien kinh te - xa hoi Ben canh z do, chuong trinh dao tao cung nhac, kem linh hoat, cham hoi nhap, phuong phap hoc lac hau Mot nhung han che, co the coi la nhan to * / f anh hudng den chat luong dao tao la van de tu chu tai chinh r r r \ Dang va Nha nude ta da va dang rat quan tarn den van de Tir nam 2002 den nay, Dang va Nha nude da va dang sue day manh cai each hanh chinh linh vuc tai chinh cong, giao them cang nhieu quycn tu chu tai chinh cho cac don vi str dung ngan sach Tuy nhien, tren thuc te thuc hien, hieu qua cua van de tu chu tai chinh d * ' * ' _ ' ■* cac truong Dai hoc cong lap gap rat nhieu van de.Tinh den dau nam 2013, da co 70 truong dai hoc cong lap da duoc Bo Giao due va Dao tao cho thi diem tu chu Nhirng, theo nhom nghien cuu cua Bo Tai chinh, so 70 truong dai hoc cong lap da duoc Bo Giao due va Dao tao cho thi diem tu chu, Z w nhung sau bon nam thuc hien cac truong van khong co gi khac trade Do la Hoc vien Tai chinh, Dai Hoc Kinh te quoc dan, Dai hoc Ngoai Thuong, Dai hoc Kinh te Thanh Ho Chi Minh Hoc vien Tai chinh la mot nhung don vi duoc thuc hien tu chu tai chinh theo co che cua Bo Tai chinh, hien z cung gap mot so kho khan ii Xuat phat tir nhung phan tich noi tren tac gia lua chon de tai “ Tang wring tu- chu tai chinh o' nipt so triring Dai hoc cong lap (qua khao sat & Hoc vien Tai chinh)” lam de tai nghien cuu cua minh Luan van sir dung cac phuong phap nghien ciru cua kinh te chinh tri lam co so, cung cac phuong phap thong ke, so sanh, long hop, phan tich, khao sat thuc tien, Iren co so ly luan ve quan ly tai chinh va tu chu tai chinh cac truong dai hoc cong Ngoai phan mo dau, ket luan, danh muc cac chu viet tat, hinh ve, bang, tai lieu tham khao, phu luc luan van duoc ket cau phan chinh: Chuong 1: Co so ly luan va kinh nghiem thuc tien tu chu tai chinh cac Dai hoc cong lap Chuong 2: Thuc trang tu chu tai chinh o Hqc vicn Tai Chinh Chuong 3: Phuong huong, giai phap tang cuong tu chu tai chinh cac truong cong lap hien CHUANG CO SO LY LUAN VA KINH NGHIEM TH I, C TIEN TU CHU TAI CHINH TRONG CAC BAI HOC CONG LAP 1.1 Casar ly luan ve tai chinh, quan ly tai chinh, phan cap quan ly tai chinh va quan niem ve ty chu tai chinh cac truomg dai I19C cong lap Trong luan van, tac gia da di tim hieu nhung quan niem ve tai chinh, quan ly tai chinh vd phan cdp quan ly, phan cap quan ly tai chinh va nhung quan niem ve tir chu tai chinh cac van ban hoac tai lieu trucxc day, nhu nghi dinh -* r 43CP/ND-CP, Dai tir dien kinh te thi truong Thong qua nhung quan niem do, luan van da dtra quan diem ve tu chu tai chinh cua rieng tac gia * ’k Quan diem ve tu chu tai chinh “ Tu chu tai chinh la mot pham tru doi tir su phat trien phan cap quan ly va phan cap quan ly tai chinh, gSn li£n vdi su phat trien cua nen kinh t6 thi truong Tu chu tai chinh la quyen quydt dinh moi hoat dong lien quan tai nguon tai chinh cua chu the nhu huy dong, phan bo, su dung ngudn tai chinh nhu the nao, de dat duqc muc tieu ma chu the huong tai la tu can doi ■» thu chi va ben vung tai chinh” 1.2 Noi dung, cac tieu chi va cac nhan to anh huong toi ty chu tai chinh dai hoc cong lap Thu nhat, luan van da phan rich noi dung ve tu chu tai chinh DHCL diccrc trinh bay luan van bao gom: Noi dung tu chu tai chinh ve ngudn thu, tu chu tai chinh ve chi va Can doi thu chi, phan phdi chenh lech thu chi + Noi dung tu chu lai chinh ve ngudn thu.Tu chu tai chinh ve ngudn thu bao gom: noi dung cac ngudn thu, to chuc khai thac cac ngudn thu, quy dinh muc thu va giam sat kiem soat thu + Tu chu tai chinh ve chi bao gom: Noi dung chi cac truong cong lap,Quy dinh muc chi va kiem soat chi 98 Loai 2: Tu chu mQt phan kinh phi thudng xuyen Dune ap dung vdi £ nhung khoi nganh lai: Y duoc the thao, van hda nghe thuat, da nganh va nhung trudng khong thuoc loai neu tren - Thir hai, cac trudng DHCL phai cd muc tieu quan ly tai chinh » f f fv \ Quan ly tai chinh tot, trudc het mdi trudng phai xac dinh dung dan ve * muc tieu quan ly Quan ly tai chinh de nham muc dich gi? Giup cho trudng co ke hoach tuong lai nhu the nao? Dieu chinh co cau thu chi sao? Hay bien phap de xay dung cac hinh thuc kiem soat tai chinh? Hay thuc hien ddng a F thdi tat ca cac noi dung tren Vice xac dinh dung muc tieu quan ly se la each % thuc de tap trung ngudn luc, phuong phap quan ly, va lap duoc quy trinh quan ly theo muc tieu dat ra, dat duoc nhung muc dich nhu mong muon Dac biet, * r % r gan quan ly tai chinh vdi ben vung tai chinh tuong ung chat luong dau - Thir ba, cac trudng va nha nudc phai xac dinh duoc noi dung quan ly y • • % \ Rat nhieu quan diem cho rang: quan ly tai chinh la don thuan quan ly thu chi, dan den tinh trang cac noi dung quan ly khac khong duoc chu va khong dat duoc muc tieu cua quan ly tai chinh Do cac trudng dai hoc can xac dinh ro noi dung quan ly tai chinh va theo duoi muc tieu de / - Thii' tu, nha nudc phai xay dung mot he thong chi tieu de danh gia phan loai mire tu chu tai chinh cua cac DHCL va cd dieu chinh phu hop - Thu nam, cac trudng va nha nudc phai phoi hop de xdc dinh sudt dao tao cho tung he dao tao, tung nghdnh dao tao gan vai mot chuang trinh f cu the (chuong trinh chuan quoc gia, hay chuong trinh tien tien, hay chuong * ♦ F _ tinh chat luong cao) Suat dao tao la tong chi cho mot chuong trinh dao tao tdi ngudi hoc * nhan duoc bang, chung nhan da hoan xong mot chuong trinh dao tao nao 99 Cac nhan to de hinh nen suat dao tao bao gom: Luong tra cho mot tiet giang cua ngudi day, chi phi ve hao mon co so vat chat, chi phi tien % % * dien, tien nuoc, tien dien thoai, chi phi van phong pham, giao trinh, tai lieu F * f tham khao, Trong do, xay dung suat dao tao chu y rang, suat dao tao gan voi mot chuong trinh, nhung chuong trinh la chuong trinh chuan quoc gia, chuan khu vuc hay chuan quoc te - Thu sau, doi voi cac trudng, ngoai cac giai phap da neu thi cac trudng can hoan thien hon nua bo may nhan su quan ly tai chinh cua truong Va tac gia xin kien nghi cac trudng, nen xay dung mot quy la quy du phong rui ro viec lam cho sinh vien Nguon tai chinh cua quy la dua tren su dong gop cua nha trudng, NSNN va tai tro cua cac nha hao tam va cac sinh vien dat Hoat dong cua quy chinh la tao dieu kien cho sinh vien, 9 sinh vien xuat sac som tiep can voi moi trudng lam viec d cac doanh nghiep * V o thdi diem som nhat co the 100 KET LEAN Be dat duoc muc tieu cua Bang va Nha nudc ta la xa hoi hoa giao duc va muc tieu den nam 2010 ty le sinh vien thuoc cac truong dai hoc chiem khoang 200 sinh vien/1 van dan, tu bay gio cac truong dai hoc phai -* * ♦ khang dinh duoc vi tri cua minh thong qua chat luong dao tao San pham ma cac truong dai hoc cung cap cho thi truong lao dong phai dam bao chat luong, duoc thi truong chap nhan Mot nhung yeu to de cac truong dung vung ♦ * * r v va phat trien thi phai co nen tai chinh du manh va phai tu chu ve van de tai chinh Nha nuoc da tang quyen tu chu cho cac don vi su nghiep co thu co cac truong dai hoc thong qua viec ban hanh Nghi dinh 43/2006/NB-CP’ f 25 thang nam 2006 Tren co so do, cac truong thuc hien co che tu chu tai chinh gop phan chu dong cong tac dao tao, nang cao chat luong dao tao dai hoc chung cua ca nudc Tren co so nghien cuu ly luan, tu viec khao sat thuc tien viec thuc hien co che tu chu tai chinh tai Hoc vien Tai chinh, luan van da dat duoc mot so ket qua sau: - Tong quan ve co sd ly luan va kinh nghiem thuc tien tu chu tai chinh d cac BI ICL f - Tren co sd khao sat thuc te tai Hoc vien Tai chinh, luan van da neu duoc thuc trang tu chu tai chinh tai truong Banh gia nhung mat da dat duoc va nhung ton tai can khac phuc - Xuat phat tu thuc trang tu chu tai chinh tai Hoc vien Tai chinh, tren co sd nhung quan diem ly luan va yeu cau thuc tien, luan van da de xuat mot so giai phap nham hoan thien co che tu chu tai chinh tai cac truong dai hoc cong lap Trong dieu kien thoi gian va kha nang nghien cuu co han, giai phap de xuat chua nhieu, va nhieu thieu xot Tac gia mong muon nhan duoc su gop y chan cua cac nha nghien cuu, cac nha khoa hoc, cac thay co giao va ban be dong nghiep de luan van cang hoan thien horn 101 DANH M(JC TAI LIEU THAM KHAO “.Ban Chap hardi Trung uong Dang Cong san Viet Nam (2003), Van kien Dai hoi Dai bieu toan quoc lag thu IX, X,X I, NXB Chinh tri Quoc Gia, Ha Noi V Bo Giao duc va Dao tao (V005), Dh an doi moi giao duc dai hoc Viet Nam Bo Giao duc va Dao tao (V010) - Chien luoc phat trien giao duc V01 - V0V0, Bo Tai chinh (9/2Ch 5) He thong chuan muc Ke toan V iet N am, Nha xuat ban Bo Tai chinh, Ha Noi Chinh phu (2006) , V00U diNg 43 ND/CP Quy di nh ve Quyen Q chu tu * v r * chiu trach nhiem ve to chuc bo may, bien che va tai chinh doi voi cac don vi tu nghiep cong lap Hoc vien tai chinh (V010, V011, V01V), Bao cao quyet toan tai chinh Hoc vien Tai C2in2 Hoc vien Tai chin/ (V01V), Bao cao ket qun thuc hien Nghi din/ to 10 va cn che tu chu tai chinh cua Hoc vien Tai Chinh Luat giao duc(V005) - NXB C/ichtri Quoc gia, Ha Noi Ky yeu Hoi thno Doi moi co che Tu chu, tu chiu trach nhiem tai truong Dai hoc Kinh te quoc dan(2012), Dai hoc Kinh te Quoc Dag, Ha Noi 10 GS.TS Mai Ngot Cuong, Ha Noi(V008), Tu chu tai chinh o cac * F truong Dai hoc cOng lap o Viet Nam hien nay, NXB Dai hoc Kinh te Quoc Dan, Ha Noi 11 Ngo DoNm Dao Na Noi (ZONo)., Va0 de quyen tu chC va trach nhiem cua cac truong dai hoc doi moi giao duc dai hoc Viet Nam , NXB Giao Duc, Ha Noi 12 Nguyen Van Dao (i999), “Quyen tu yh( va 9/ cviu trach nhiem cha truong dai hoc-“Khoac 10” trocg GDDH o nuoc ta hien cay, Hoi thao khoa hoc Giao duc Viet Nam: Hien trang, thach thuc va giaiphap, DHQG Ha Noi, Ha Noi 102 jv _ r * 13 Nguyen Tien Dat (2006), Kinh nghiem va twu phat trien GD&DT tren the giai, Tap 1: GD&DT a cac khu vuc van hoa chau Au va chau A, Nxb Giao duc, Ha Noi 14 Pham Minh Hac (2002), Giao duc the giai di vao the ky XXI (2002), Nxb Chinh tri Quoc gia, Ha Noi 15 Vu Ngoc Hai (2007), “Ve quyen tu chu va trach nhiem xa hoi cua cac truong dai hoc nuoc ta”, Tap chi Cong san, So 781, Tr.91-94 16 ValIely, T (2005), “De cuong thao luan: Xay dung truong dai hoc hang dau tai Viet Nam”, Bao VietNamNot, 5/10/2005 17 Pham Thi Lan Phuong,“TriSt ly giao due da i hoc va vac ve hr chu dai hoc”, Bao Tia Sang, 08/03/20 I % r 18 Ky yeu Hoi thao nang c ao ngng luc quan ly tai chinh covg Trun g Quoc va Viet Nam- NXB Thong ke Ha Noi (2004) 19 Ngan hang The gioi (1993) Hoi thao ve lua chon cVinV sach cai cach giao duc dai hoc, Ha Noi 20 Ngan hang The gioi (1998) NgViec cuu tai chinh cho giao duc Viet Nam, Ha Noi r f \ 21.Su Yac Pan, “Van Van de tu chu dai hoc, nha nuoc va DVudt thay «» * _ r r f doi xa Voi: quan diem cua phuong Tay va cua Trung Quoc”, Ban tin Quoc te va so sanV, so 02 nam 2010 22 PGS.TS Nguyen Thy Donh (2007), Ly thuyet hach t oan ke toan, Nha xuat ban Tai cVicV, Ha Noi 23 TS Nguyen Minh Phuong; PGS TS Nguyen TVi Dong (2002), Giao trinh ke toan Quoc te, NXB Thong ke, Ha Noi 24 TS NgTye n Minh Phucvg (2002)r Giao trinh k e toVn quan tri, Nd a xuat ban Lao dong - xa Voi, Ha Noi 25 WicVt Sria - ac, Bangkok, 1999, Challenges to University administrators in the 21*' cectuy 26 Pham PVu (2010), ve khuon mat moi cua Giao duc dai Vqc Viet Nam, NVa xuat ban TPHCM BO GIAO Dl,JC VA DAO TAO CONG HOA XA HOI CHU NGH1A VIET NAM Dpc |ap Tu - Hanh phuc TRUONG DAI HQC KINH Tfz QU6C DAN BIEN BAN HQI DONG CHAM LUAN VAN THAC SI Theo quyet djnh so 3997/QD-DHKTQD 24/12/2013 cua Hieu truong truong Bai hpc KTQD, l loi dong cham Luan van Thac sT da to chuc cham Luan vin cho hpc vien: Nguyen Ngpc Tuan Ten de tai : “Tang cirffng tir chii tai chinh cac truong dai hoc cdng lap (qua khao sat a Hoc vign Tdi Chinh)” Khoa hpc: 20 Chuyen nganh : Kinh te chinh tri Vao hoi: 08 hOO, 31/12/2013 tai Truong Bai hpc KTQD Cac vien hoi dong co mat tai phien hpp gom: Ho ten, hoc ham hpc vi PGS.TS Dao ThiPhuong Lien * (1• te?12 ;-o I: PGS.TS To Due Hanh Hp ten, hoc ham hoc vi Chu Ky TK: TS Dd Kim Hoa UV: TS Tran Tu Citing 2: TS Vu Trirong Son Dpi bieu tdi du Bai dien co sd dao tao; Th.si Le Thi Bich NgQC Giao vien hudng dan; PGS TS Dang Van Thang - DHKTQD Noi dung chinh cua phien bao ve Hpc vien da trinh bay trudc hoi dong npi dung tom tSt cua luan van Hoi dong da nghc nhan xet luan vin cua 02 phan bien (Cd van ban kem theo) Hoi dong da nghc hpc vien tra loi cac cau hoi Sau hop danh gia chat luong cua luan v^n, Hoi dong quyet nghi: Luan van cua hpc vien Nguyen Ngpc Tuan da dap ung day du cac yeu cau ve npi dung va hinh thuc cua nipt luan van Thac si Ilpi dong nhat tri danh gia luan van nhu sau : (Cd phieu cham kem theo kem theo) z phan So th^nh vien 'l ong diem Trung binh Trong so Diem qui doi m m npi dung LV 0.7 3-t3 f$ -Hr" ■?9/.r ep (,23 ton— m trinh bay 0.3 - 77-them thuong cong trinh nghien cuu khoa hpc (khong virpt qua O.d diem) Diem ket luan cua Hoi dong (lay diem le den cht'rsd thapphan): .2^- Nhirng diem moi npi dung luan v5n (Neu diem npi dung (*) > 9,0phdn ndy hat budcphai cd) Hoi dong kinh de nghi Hieu trudng trudng Dai hpc KTQD xet duvet va cap bang thac sT cho hpc vien prlrp Cac vien HD bieu quyet cong khai, nhat tri thong qua :