VIETNAM ACADEMY OF SOCIAL SCIENCES GRADUATE ACADEMY OF SOCIAL SCIENCES NGUYEN TAI NANG FINANCIAL AUTONOMY AT HUE UNIVERSITY IN THE CONTEXT OF INTERNATIONAL INTEGRATION Major Economic Management Co[.]
VIETNAM ACADEMY OF SOCIAL SCIENCES GRADUATE ACADEMY OF SOCIAL SCIENCES - - NGUYEN TAI NANG FINANCIAL AUTONOMY AT HUE UNIVERSITY IN THE CONTEXT OF INTERNATIONAL INTEGRATION Major: Economic Management Code: 9340410 SUMMARY OF THE THESIS OF DOCTORS OF ECONOMY HA NOI – 2023 WORKS WAS COMPLETED IN VIETNAM ACADEMY OF SOCIAL SCIENCES Science instructor 1: Assoc Prof Dr Tran Minh Tuan 2: Assoc Prof Dr Nguyen Xuan Dung Reviewer 1: Assoc Prof Dr Ngo Quang Minh Reviewer 2: Assoc Prof Dr Hoang Van Hai Reviewer 3: Assoc Prof Dr Nguyen Xuan Trung The thesis will be defended before the Academy-level Thesis Judging Committee meeting at Graduate Academy of Social Sciences - Vietnam Academy of Social Sciences on: hour minute, date month 2023 The thesis can be found at: - National Library - Library of the Academy of Social Sciences PREAMBLE The urgency of the subject The development history of many countries around the world has shown that the sustainable development of a country is always associated with the success of the higher education system (GDĐH), including the assignment of autonomy Vietnam has been deeply and deeply integrated into the international community in many fields, especially in education and training, on November 4, 2013, the Party Central Committee (XI term) issued a Resolution No 29-NQ/TW on fundamental and comprehensive renovation of education and training to meet the requirements of industrialization and modernization in the context of a socialist-oriented market economy and international integration In the process of implementing financial autonomy at Hue University, there are still many shortcomings and limitations due to various subjective and objective reasons In the context of today's international integration, Hue University is required to have a plan to seize the opportunity to participate more in global activities, with a strategic vision, leadership capacity and sensitive approach Hue University can deploy many activities to fulfill the assigned mission In that context, the issue of "Financial autonomy at Hue University in the context of international integration" selected as the topic of the doctoral thesis on economic management is topical, theoretical and practical significance Research purpose and mission 2.1 Research purposes On the basis of systematization of theory and practical experience on financial autonomy at public non-business units, assess the current situation and propose solutions to improve the efficiency of financial institutions at Hue University in the context of integration 2.2 Research mission Systematize the theory of financial autonomy at SNCL units; assess the status of financial autonomy at Hue University; propose solutions to improve the efficiency of financial autonomy at Hue University in the context of international integration 2.3 Research question: - Firstly, what are the limitations and inadequacies in the process of implementing financial autonomy of public higher education institutions in the context of international integration? - Secondly, what are the evaluation criteria and factors affecting the implementation of financial autonomy at Hue University in the context of international integration? Subject and scope of the research 3.1 Research subjects Thesis on theoretical and practical research on financial autonomy 3.2 Research scope Scope of content: Research on financial autonomy from the perspective of economic management Spatial scope: at Hue University Range of time: 2016-2021 period Research process and methods 4.1 Sequential research process: Identify research problems, research objectives, theoretical basis, propose research models, qualitative research and quantitative research, process data, discuss results, solutions and recommendations 4.2 Research approaches and methods 4.2.1 Research approaches Research on selecting the financial autonomy approach at Hue University from the perspective of economic management with the contents and criteria for assessing financial autonomy at public higher education institutions 4.2.2 Research Methods: Research: secondary literature; quantitative; qualitative 4.2.3 Proposed research model Effectiveness, efficiency Financial Consistency and publicity autonomy at Hue Create financial resources University Autonomous use of financial Self-management and use of property Model Research model of financial autonomy at Hue University Source: Compiled by the author 4.2.3 Building a quantitative research scale and hypothesis The conditions for realizing financial autonomy with a 5-point Likert scale from to are considered, including: Guidelines - Policies; Organizational structure; Training activities; Human Resources; Social and economic conditions 4.2.4 SWOT matrix method New scientific contributions of the thesis Clarifying some arguments according to the approach of economic theory on financial autonomy for public higher education institutions; study the experience of financial autonomy of a number of training institutions in the world and in the country, thereby drawing lessons from experience; analyze the current situation of financial autonomy at Hue University, evaluate achievements, limitations and propose solutions and recommendations Theoretical and practical significance 6.1 Theoretical meaning The thesis contributes to clarifying the theory and content of financial autonomy and developing evaluation criteria for the degree of financial autonomy 6.2 Practical significance Firstly, the study points out the achievements, limitations and causes of financial autonomy at Hue University in the context of international integration Secondly, the viewpoint, orientation and financial autonomy model are suitable for Hue University in the context of international integration Third, propose solutions and recommendations to improve the efficiency of financial autonomy at Hue University in the new development period Thesis structure Chapter 1: Overview of the research situation Chapter 2: Theoretical and practical basis for financial autonomy of public non-business units in the context of international integration Chapter 3: Financial autonomy at Hue University in the context of international integration Chapter 4: Solutions to improve the efficiency of financial autonomy at Hue University in the context of international integration Chapter OVERVIEW OF THE RESEARCH SITUATION 1.1 Group of theoretical studies on university autonomy and financial autonomy 1.2 Group of practical research works on university autonomy and financial autonomy 1.3 Group of research projects on financial autonomy in regional universities of Vietnam 1.4 Overall assessment of the research situation 1.5 Issues that need to be researched Firstly, there has been no research on financial autonomy of public higher education institutions in the context of international integration Second, there have been no studies using a quantitative model to assess financial autonomy of public higher education institutions; Third, there has been no research and quantification of factors affecting the level of financial autonomy of public higher education institutions according to the two-level organizational model; Fourthly, there is no work to clarify the specific relationship between functions, tasks, organizational structure of Hue University and its affiliated units in the implementation of financial autonomy Fifth, there has been no research and comparison of financial autonomy of Hue University (two-level university model) with other public higher education institutions under the governing ministry Chapter THEORETICAL AND PRACTICAL BASIS FOR FINANCIAL AUTONOMY OF PUBLIC NON-BUSINESS UNITS IN THE CONTEXT OF INTERNATIONAL INTEGRATION 2.1 Overview of financial autonomy of public non-business units in the context of international integration 2.1.1 Financial concept Finance is an economic category that reflects the distributional relations of social wealth in the form of values arising in the process of formation, creation and distribution of monetary funds of entities in the economy in order to achieve objectives of the subjects in each given condition 2.1.2 The concept of public non-business units According to Clause 1, Article of the Law on Public Employees 2010 stipulates: “public non-business unit is an organization established by a competent state agency, political organization or socio-political organization in accordance with law, has legal status, and provides public service, serving state management” 2.1.3 The concept of financial autonomy of public non-business units 2.1.3.1 Autonomy of public non-business units The autonomy mechanism of the public administrative unit is understood as the regulations on the assignment of autonomy and responsibility for the tasks of the nature within the scope and powers of the public administrative units for organizational structure, personnel, expertise and financial resources of public non-business units 2.1.3.2 Financial autonomy of public non-business units Firstly, a self-financed public non-business unit will help that unit actively use financial resources to perform assigned tasks Secondly, implementing, providing services to the society, mobilizing the contributions of the social community to develop non-business activities Thirdly, exercising the right to autonomy and take responsibility for non-business units, the State is still interested in investing in a number of specific fields and contents for the development of non-business activities 2.1.3.3 Financial autonomy of public higher education institutions Financial autonomy in non-business units in general, and public higher education institutions in particular, includes promulgating and organizing the implementation of internal regulations on revenue, management and use of financial resources, asset; attracting investment capital for development; tuition fees, scholarships for students and other policies in accordance with the law 2.1.3.4 Financial autonomy of public higher education institutions in the context of international integration Financial autonomy of public higher education institutions in the context of international integration is understood as public higher education institutions having the right to be proactive in organizing the exploitation and use of resources developing higher education at home and abroad in line with modern development trends, promote international cooperation, and accomplish basic educational goals for the performance of political tasks assigned in training and researching science 2.1.4 Classification of public non-business units - By industry, field, function, task - According to the criteria of financial autonomy of non-business units 2.2 Theory of financial autonomy in public higher education institutions Hood's New Model of Public Management, C (1991); Our financial management theory, Era Solomon 2.3 Contents of implementing financial autonomy at public higher education institutions 2.3.1 Promulgating documents and develop financial autonomy plans at public higher education institutions 2.3.2 Propagating and disseminating the implementation of the financial autonomy policy at public higher education institutions 2.3.3 Assign and coordinate the implementation of policies on financial autonomy at public higher education institutions 2.3.4 Examine and evaluate the implementation of the financial autonomy policy at public higher education institutions 2.4 Criteria for assessing financial autonomy for public higher education institutions in the context of international integration 2.4.1 Effectiveness, efficiency Evaluation of the implementation of financial autonomy must be placed in conditions suitable to the level of socio-economic development; local development plans and strategies; accordance with state regulations and agreements in international cooperation 2.4.2 Consistency and publicity Organize the implementation of financial management to ensure consistency, effectiveness and transparency 2.4.3 Create own financial resources For public non-business units in general, and public higher education institutions in particular that are assigned by competent State agencies to collect fees and charges, they must collect them properly and fully according to the collection rates and subjects 2.4.4 Autonomous use of financial resources According to the regulations of non-business units in general and higher education institutions in particular, they are allowed to actively develop internal spending norms, 2.4.5 Self-management and use of assets i) The degree of autonomy in property and facilities of the educational institution; ii) The degree of initiative in the use of assets; iii) 11 Chapter THE SITUATION OF FINANCIAL AUTHORITY AT HUE UNIVERSITY IN THE CONTEXT OF INTERNATIONAL INTEGRATION 3.1 Overview of Hue University 3.1.1 Generality of Hue University Hue University has 08 member universities: University of Sciences, University of Education, University of Medicine and Pharmacy, University of Agriculture and Forestry, University of Arts, University of Economics, and University of Languages and International Study, University of Law; School of Hospitality and Tourism; Faculty of Physical Education; Branch in Quang Tri province; training, research and service centers, 03 Research Institutes and Publishing House 3.1.2 Functions, tasks and powers of Hue University, affiliated units and member units Functions, duties and powers of Hue University and its affiliated units are specified in the Regulation on operation of Hue University issued together with Resolution No 36/NQ-HĐH dated May 22, 2022 of Hue University Council 3.2 Financial autonomy at Hue University in the context of international integration 3.2.1 Status of state management in financial autonomy at Hue University 3.2.1.1 The work of issuing documents and building a financial autonomy plan at Hue University 12 3.2.1.2 Propagating and disseminating the implementation of the financial autonomy policy at Hue University 3.2.1.3 Assign and coordinate the implementation of the financial autonomy policy at Hue University 3.2.1.4 Examine and evaluate the implementation of the financial autonomy policy at Hue University 3.2.2 Financial autonomy at Hue University based on evaluation criteria 3.2.2.1 Effectiveness and efficiency In general, the effectiveness of financial autonomy at Hue University in the 2016-2021 period is guaranteed, in compliance with current State regulations At the same time, Hue University, including its affiliated units, have issued other relevant documents with adjustments to suit the actual situation of the unit, specifying the management and financial management; such as: Regulation on organization and operation, regulation on coordination, regulation on finance, regulation on internal expenditure, etc Human resources: The scale of staff and lecturers of Hue University in the period 2016-2021 tends to increase slightly The total number of staff and lecturers in 2021 is 4,162 people, an increase of 462 people, equivalent to an increase of 12.49% compared to 2016 Scale of training systems: Hue University expands its scale (formal university, 2nd degree, master's degree and PhD) and has a reasonable structure of training occupations; thereby meeting the needs of society Science and Technology activities: Up to now, Hue University has presided over the implementation of nearly 300 state-level science and technology topics and tasks; which includes pilot production projects, independent projects, Protocol tasks, basic research 13 tasks; nearly 1,000 science and technology topics and tasks at ministerial and provincial levels Facilities: Pursuant to Decision No 164/QD-TTg dated March 17, 1998 of the Prime Minister approving the general planning of Hue University; Directing and operating international cooperation: Hue University has updated and issued documents to serve the management of the implementation of international cooperation activities 3.2.2.2 Uniformity and transparancy Publicize financial management: Hue University's financial management regulations are promulgated and deployed to member units and affiliated units to know and implement 3.2.2.3 Autonomy in creating finance sources Up to now, Hue University currently has 15 estimating units using directly the budget and the Hue University Agency, implementing the management of the two-level estimation unit model according to the State Budget Law Total financial resources in 2021 are VND 1,626.6 billion; in which, revenue from tuition fees, other scientific and non-business services is 1,114.9 billion VND (accounting for 62.46%), state budget 591.3 billion VND (accounting for 37.54%); compared to 2016, Hue University's financial resources in 2021 increased by 56.4 billion VND, equivalent to 4.2%; Excluding capital construction investment, Hue University's financial resources increased by 276.3 billion VND, equivalent to an increase of 25% 14 Table 3.7 Revenue structure of Hue University in the period 2016 - 2021 Unit: Million VND 2016 Criteria I Funding from the state budget Regular expenses Irregular expenses Basic construction expenses II Collection of SN, SXKD and others Payment for study fees Payment for charges Payment for services Other payment Total 2017 Value Stru cture (%) 510,364 2018 Value Stru cture (%) 47.05 300,982 251,360 32,424 23.17 2.99 226,580 2019 Value Stru cture (%) 25.70 351,022 227,093 13,006 19.39 1.11 20.89 60,883 574,285 52.95 500,514 2,808 41,082 29,881 1,084,6 49 2020 Value Stru cture (%) 27.39 378,488 255,456 85,692 19.93 6.69 5.20 9,874 0.77 870,154 74.30 930,734 72.61 46.15 0.26 3.79 2.75 490,463 2,973 348,276 28,442 41.88 0.25 29.74 2.43 510,864 3,788 378,695 37,387 39.86 0.30 29.55 2.92 95 542,514 4,961 450,273 29,147 100.0 1,171,1 36 100.0 1,281,7 56 100.0 1,405,3 83 2021 Value Stru cture (%) Value Stru cture (%) 26.93 591,370 37.54 511,695 32.48 228,373 129,521 16.25 9.22 193,640 210,848 12.29 13.38 190,500 171,165 12.09 10.87 20,594 1.47 186,882 11.86 150,030 9.52 73.07 983,894 62.46 38.60 0.35 32.04 2.07 544,614 4,572 386,850 47,858 34.57 0.29 24.56 3.04 20 611,359 4,822 453,495 45,244 100.0 1,575,2 64 100.0 1,626,6 15 1,026,8 1,114,9 70.78 38.81 0.31 28.79 2.87 100.0 (Source: Hue University's final settlement report for the period 2016 - 2021) 15 3.2.2.4 Autonomy in using finance sources Table 3.9: Spending structure of Hue University in the period 2016 - 2021 Unit: Million VND Criteria 2016 Value % 2017 Value % 2018 Value 1,227,1 31 494,133 532,628 % I Regular expenses 815,051 75,14 1,054,008 90,00 Personal expenses Professional expenses Expenses for SC and XDCB Funding and other expenses II Irregular expenses Spending for science researching Spending for training and re-training Spending for careers and projects Spending for student regime and other supports III Spending for capital construction investment 357,874 335,570 32.99 30.94 460,114 422,533 39.29 36.08 44,544 4.11 48,209 4.12 82,150 6.41 77,063 7.10 123,152 10.52 118,220 43,018 3.97 56,245 44,751 9,894 0.91 15,650 1.34 485 0.04 385 9,003 0.83 23,636 TOTAL SPENDING 95.74 2019 Value 1,318,2 35 519,482 554568 % 2020 Value 2021 % Value % 93.80 1,319,103 83.74 1,395,214 88.57 36.96 39.46 516,208 562,280 32.77 35.69 605,348 589,055 38.43 37.39 90,330 6.43 55,265 3.51 58,506 3.71 9.22 153,855 10.95 185,350 11.77 142,305 9.03 3.49 66,554 4.74 69,279 4.40 81,371 5.17 10,724 0.84 21,782 1.55 24,785 1.57 32,348 2.05 0.03 810 0.06 850 0.06 1,365 0.09 1,015 0.06 13,146 1.12 750 0.06 1,200 0.09 1,857 0.12 2,203 0.14 2.18 27,064 2.31 32,467 2.53 42,722 3.04 41,272 2.62 45,805 2.91 226,580 20.89 60,883 5.20 9,874 0.77 20,594 1.47 186,882 11.86 150,030 9.52 1,084,649 100.0 1,171,136 100.0 1,281,7 56 100.0 1,405,3 83 100.0 1,575,264 100.0 1,626,615 100.00 38.55 41.55 (Source: Hue University's final settlement report for the period 2016 - 2021 16 Financial autonomy of Hue University and affiliates - Number of units with self-funding of recurrent expenses reaching over 100%: 04 units; - Number of units that are autonomous in recurrent expenditures from 70 to 100%: 04 units; - Number of units self-funding of recurrent expenses under 70%: 02 units; 3.2.2.5 Autonomy in managing and using assets The purchase and lease of properties shall comply with the provisions of Circular No 10/2020/TT-BGDĐT dated May 14, 2020 of the Ministry of Education and Training, Regulation on management and use of public property at Hue University (Decision No 79/QD-ĐHH dated November 25, 2021 of the President of Hue University) Survey results on criteria for assessing financial autonomy at Hue University in the context of international integration Contents of criteria for assessing the degree of Min financial autonomy of Hue University value Effectiveness and efficiency Suitable to the socio-economic development level and the local development plan and 1.00 strategy; suitable with state regulations and international integration agreements; Conditions for implementing financial autonomy of higher education institutions 1.00 3 The ability to increase the financial 1.00 resources of the higher education institution Uniformity and transparancy Uniformity in the organization of the accounting apparatus, uniformity in the payment 3.00 and settlement process; revenue and expenditure norms: Publicize financial management in 3.00 Max value Averag e value Error 4.00 2.30 0.83 4.00 2.43 0.92 4.00 2.37 0.82 5.00 4.10 0.78 5.00 4.17 0.81 17 Contents of criteria for assessing the degree of Min Max financial autonomy of Hue University value value accordance with the following regulations Inspect and check to ensure the effectiveness 3.00 5.00 and efficiency in financial management Autonomy in creating finance resources Funds provided by the state budget 2.00 4.00 Income from non-business activities and 2.00 5.00 other revenues Revenue autonomy 2.00 5.00 Autonomy in using finance sources State budget funding sources 2.00 5.00 Sources of non-business activities and other 2.00 5.00 sources Using financial performance results 2.00 5.00 Autonomy in managing and using asset The extent to which the right to take 3.00 5.00 initiative in property and facilities The degree of initiative in using assets 3.00 5.00 The degree of initiative in developing and applying regulations on standards, norms, and 2.00 5.00 regimes for the management and use of the assets of the higher education institution Averag e value Error 4.03 0.82 3.07 0.70 3.27 0.83 3.30 0.71 3.05 0.83 3.67 0.91 3.73 0.71 3.93 0.84 4.17 0.88 3.43 0.76 (Source: Author analysis from survey data, 2022) 3.3 Factors affecting the financial autonomy of Hue University 3.3.1 Objective factors 3.3.2.1 Policy mechanisms On the basis of regulations of the State as well as decentralization of the Ministry of Education and Training, Hue University has issued internal management documents to ensure uniform management in activities and in financial management to ensure transparency and efficiency; However, the process of implementing financial autonomy at member schools encountered many difficulties and obstacles 3.3.2.1 Social and economic conditions Hue University is located in Thua Thien Hue province, where socioeconomic conditions have not yet developed; thereby leading to difficulty in 18 attracting learners, attracting investment in higher education, greatly affecting the revenue of affiliated units 3.3.2 Subjective factors 3.3.2.1 Human resources The survey results show that Hue University's scientists have high professional qualifications; This is a great advantage to carry out training, scientific research and international publication of research results to enhance Hue University's brand name 3.3.2.2 Organization structure The organizational structure of Hue University is not suitable and inefficient, there are too many focal units operating inefficiently, the current regional university mechanism is organized into two levels, revealing many limitations 3.3.2.3 Training activities The training activities are well organized, the program is diverse and flexible; The management mechanism for enrollment and training activities is appropriate, making full use of resources as well as creating conditions for learners to have many choices 3.4 General assessment 3.4.1 Achieved results First, on the basis of relevant documents on financial autonomy for public non-business units in general, higher education institutions in particular, especially specific documents of Hue University, Hue University's member universities in the period 2016-2021 have promptly and seriously implemented the unit's financial autonomy policy Second, the dissemination of propaganda on the policy of university autonomy, including financial autonomy, has been regularly and promptly carried out by member schools of Hue University in various forms Thereby, the propaganda activities of the member schools gradually contribute to improving the effectiveness of propaganda and mobilizing related subjects to participate in the implementation of the financial autonomy mechanism at the unit 19 Third, assigning and coordinating the implementation of the financial autonomy policy at Hue University's member schools has basically brought about positive results Fourth, in general, the inspection and evaluation of the implementation of the financial autonomy policy of the member universities of Hue University is carried out regularly, periodically or irregularly; This is to ensure that the unit's activities are carried out in accordance with legal documents and documents of Hue University Fifth, through the implementation of the financial autonomy mechanism, Hue University has mobilized relatively large financial resources; thereby meeting the needs for training activities, scientific research, and developing a spacious and modern infrastructure system 3.4.2 Some limitations Firstly, the system of legal documents, guiding the implementation of regulations does not follow reality Secondly, the activities of disseminating and propagating about financial policies are not really rich and frequent, sometimes confusing Third, in some cases, the assignment and coordination of financial financial policy implementation at Hue University lacked smooth coordination Fourth, not really paying attention to the inspection and supervision of the financial activities of the estimating units under their control Fifth, one of the main limitations and this is the "bottleneck" in the process of implementing the financial autonomy mechanism at Hue University is "Effectiveness and efficiency", especially international cooperation issues 3.4.3 Reasons - Objective reasons The policy of building Hue University according to the regional university model has not been associated with investment policies, regular operating funding, other supporting programs and projects, and has not 20 created conditions for development under the new mechanism, especially under the mechanism of financial autonomy Subjective reasons The planning work in general and the state budget estimation activities in particular at Hue University have not yet ensured the overall integrity, there is a separation between the planning of activities and the financial and budgetary plan Chapter ORIENTATIONS AND SOLUTIONS TO IMPROVE FINANCIAL AUTONOMY AT HUE UNIVERSITY IN THE CONTEXT OF INTERNATIONAL INTEGRATION 4.1 International and domestic context affects financial autonomy at Hue University 4.1.1 International scene The fourth industrial revolution, together with the process of globalization and deep international integration, is the trend, strongly influencing the development process of mankind; The trend of internationalization of higher education is growing worldwide 4.1.2 National development context and higher education in international integration The Political Report submitted to the 13th National Congress of our Party assessed that "International cooperation in education and training continues to expand"; “Human resource training in our country has changed in the direction of focusing on quality improvement; training associated with the labor needs of the locality, enterprises and employers 4.1.3 Background of Hue University 21 Hue University promptly implemented Decree No 99/2019/ND-CP dated December 30, 2019 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Higher Education and Circular 10/2020/TT-BGDDT dated May 14, 2020 of the Minister of Education and Training on the promulgation of Regulations on organization and operation of regional universities and member higher education institutions 4.2 Viewpoints, goals and orientations for financial autonomy at Hue University 4.2.1 Viewpoints and goals for financial autonomy at Hue University 4.2.1.1 Common vision and goals Building Hue University into a National University and a focal point for exchanges and cooperation with prestigious organizations and universities in the region and the world; forming Hue University Urban Area; perfect the planning and system of training, scientific research and community service units with schools, faculties, research institutes, centers and other establishments in a unified, synchronous and modern structure 4.2.1.2 Specific goal To improve the efficiency of administration of the whole system; complete the model - structure of Hue University; build a training system with top quality in Southeast Asia 4.2.2 Orientation to realize financial autonomy at Hue University in the new development period Improve organizational structure; exploit step by step; 22 4.3 4.3 Strengths, Weaknesses, Opportunities and Threats (SWOT) Assessment 4.3.1 Strengths The staff in charge of financial management has a high percentage of academic titles and degrees; allowing Hue University to smoothly deploy programs to improve the quality of financial management at member universities and affiliated units 4.3.2 Weaknesses Financial resources are still limited, mainly relying on the state budget; the contribution of learners is still low; collection from scientific research activities and transfer of scientific and technical progress is insignificant, limited to the level of activities in the form of projects, the level of support from this source for training is very limited 4.3.3 Chances Our Party and State have adopted the policy of fundamental and comprehensive renovation of Vietnamese higher education; The trend of increasing international integration and cooperation creates opportunities for Hue University 4.3.4 Challenges Today, there is a higher demand for quality in training activities, scientific research and university administration, while resources have not yet met the requirements of innovation International integration in education, the coincidence of training professions with other universities in the country create fierce competition 4.4 Solutions to improve the efficiency of financial autonomy at Hue University in the context of international integration 23 4.4.1 Enhance the efficiency of higher education institution governance, continue to build and perfect the legal framework for financial management at Hue University 4.4.2 Improve the effectiveness and efficiency of financial autonomy at Hue University in the new development period 4.4.3 Strengthen international cooperation for training and scientific research in the context of international integration 4.4.4 Promote propaganda for staff, lecturers, employees and coordination activities to implement the financial autonomy mechanism among units of Hue University 4.4.5 Diversifying the increase in income contributes to stability 4.4.6 Efficient use of financial resources 4.4.7 Strengthen the inspection and examination of the implementation of the financial autonomy policy at Hue University in the context of international integration 4.5 Some recommendations 4.5.1 Proposal to the State 4.5.2 Proposal to Thua Thien Hue province CONCLUSION University autonomy, in which financial autonomy is the objective necessity of education and training in our country, Hue University and its member units - public non-business units are also not out of that trend Based on the research objectives and tasks, with the use of many different research methods, the thesis has solved some of the following issues: 24 Firstly, systematize and generalize a number of publications, works, topics, theses, books at home and abroad to discuss basic theoretical and practical issues related implement financial autonomy mechanism at higher education institutions Second, focus on presenting the theoretical basis of financial autonomy at public non-business units Third, on the basis of an overview of Hue University - the research object of the thesis, approaching from the perspective of state management on the current status of financial autonomy operations, based on criteria for evaluating financial autonomy Fourth, from the presentation of new domestic and international contexts affecting the implementation of financial autonomy at Hue University and from development goals, financial autonomy goals, viewpoints and orientations on the innovation of financial autonomy mechanism at Hue University in the context of international integration LIST OF PUBLISHED RESEARCH WORKS OF THE PHD STUDENT RELATED TO THE THESIS TOPIC The completion of the legal basis and organization of the implementation of university autonomy in Vietnam Science Journal of Hue University, Vol 130 No 6C, 2021, p 101-113 Financial autonomy towards university autonomy via situation at University of Law - Hue university Economy and society magazine, ISSN: 2225-1514, No (85)-2021, tr 201-213 Solutions for promoting university autonomy Vietnam Globus magazine: Social sciences, Tom No (36)/2021, ISSN 2713-3087, p 23-29 Legal provision on financial autonomy at Vietnamese public universities Proceedings of the conference Topical issues of the economy, ISBN 978-5-00173-038-5, p 47-50 Financial Autonomy at Vietnam's Regional Universities Central European Management Journal (CEMJ) ISSN:2336-2693 & E-ISSN:23364890, Vol 30 No (2022), p 2009-2017