Kinh Tế - Quản Lý - Kinh tế - Thương mại - Triết học Mác - Lênin QOuiUi Qanh ''''Jg. S61 (334) - 2020 V v MOT SO VAN DE PHAP LY VE TIJ CHO TAI CHINH VA TAI SAN CUA C0 S i GIAO DUC DAI HOC CONG LAP I PGS.TS. PHAM TH GIANG THU TS. NGUYEN NG(?C LlfONG Tdm tdt: Bdi viit de cgp din nhung vdn dephdp ly ca bdn ve tu chit dgi hgc trong linh vitc tdi chinh vd tdi sdn. Abstract: The paper addresses fundamental legal issues of university autonomy in the field of finance and property. 1. Khai quat v i c c che tg chii tdi chinh tai cdc Cff s d dao tao dgi hoc Tg chii dai hpc la khdi nlm da chiiu, dugc djnh nghTa bdng cdc thim quyin cdn cd d i i vol to chifc giao due dgi hpc. Tuy vy, ban chit cua tg chu Id sg phdn chia quyen Igc ILF Nha nude tdi ede co sd ddo tao dgi hpc. Phgm vi quyin tg chu thay doi theo thdi gian nhung nd deu gdn vdi ITnh vuc hpc thugt, quan trj dieu hanh, phdp luat vd nhirng van d i tdi ehinh, Tg chii tai chfnh Id y i u to, bp phan cua tu chu dai hpc. Quyen tu chu trong tdi chinh vd tdi sdn bao g i m ban hdnh va t i chirc thuc hi^n quy ^ n h npi bp ve nguon thu, quan ly va sir dung nguin tai chinh, tdi san; thu hiit nguon von dau tu phat trien; chfnh sach hpc phi, hpc bong cho sinh vien va chinh sach khae phii hgp vdi quy djnh cua phap lugt Nhu vgy, cd the hieu che dp tu chu tai chinh cua cac CO sd dao tao dai hpc Id co che theo do cdc co sd ddo tgo dgi hpc duge trao quyen tg chju trach nhipm ve cdc khoan thu, cac khoan ehi, qudn ly quy va sd dung tai sdn cua don vj theo quy dinh cua Nha nude. Ttr dac thil cua cac ca sd dao tao dai hpc cd mgc tieu song hanh Id dao tao nguon nhan Igc vd cac hoat dgng nghien ciru khoa hpc, cdng ngh ndn phgm vi tg chCi tdi chinh cua co s d dao tgo dgi hpc ndi chung (bao gdm trudng cdng lap va ngodi cdng tap) xdc djnh bao gdm: Mgt la, ttr chu trong quan ly va khai thdc cac ngu6n thu. Nguon thu la nhO-ng khoan kinh phi nha trudng dugc nhgn khdng phdi hodn tra, dugc dCing cho vipc trien khai hogt ddng ddo tao, nghien ciru khoa hpc vd eac hogt dgng khdc cua nhd trudng. Nguon thu dugc to chuc theo diing che dp, pham vi, i^nh mLPC, phdi dugc dua vdo du todn, dugc qudn ly vd hgch todn dung phdp ludt. Cac khodn thu ddm bao tinh cong khai, minh bach, ket hgp chgt che giira t h i m quyin vd trdch nhipm. Doi vdi nguon thu Id hpc phi, nha tnrdng quyet djnh mire thu hpc phi cho t i t ca cdc bac hpc vd tat ca cdc doi tugng ngudi hpc theo nguyen t i c bu dap chi phi vd cd tich luy hgp ly thuc te chi phi to ehdc ddo tgo, dam bao chat lugng ddo tao cam kit. Hai Id, tg'''' chu trong quin ly chi tieu. Chi tieu Id vi^c su- dung cac nguon Igc tai chfnh san cd hogc huy dpng nhdm thgc hipn cac chirc nang, nhipm vy. Hogt ddng chi tieu cac trudng dpi hpc bao gdm chi thudng xuydn vd chi khdng thudng xuyen. Nhd trudng dugc quyet I Ddn chCi Phdp lut Dgi hgc Ludt Hd Ngi = Trung uang Dodn Thanh niin cgng sdn Hd Chi Minh udn^tuih ^{f S6 1 (334) - 2020 dinh mire cSc khoan chi phi iifa tren tieu chuin, dinh mile i dung kinh phi quyet toan 6u hang nam, Thanh i?p va toan quyen sil dung cSc quy hien, l^ng. Quyit dinh mile trich lap quy va ra quy dinh v l si> dyng cdc quy cua don vi (quy khen thu''''ong, quy phCic ipi, qu? h5 trp sinh vien va cac quy khac). Ba a, (y chu trong quan y, sCf dtjng tai s^n v^ quan ty quf cua dan vi. Dieu nay dwpc hiiu ia cdc tru''''o''''ng du''''pc chu dpng d i u tw, mua sam, si> dyng tai sdn d l ndng cao hipu suat, hipu qua va bdo todn v6n. Quyen thu va su'''' dung nguon tO thifong hipu cOa nhd truong cho cac hopt dpng khoa hpc, c6ng nghp vd chuyen giao cong nghp. Quyen me tai khoan giao dch, vay von, huy dpng von; vay tin chap, hcpc du''''pc dung cac tai san hlnh thanh ti> nguon ty en d l vay khong han che han miJc; sit dyng cdc t6a nhd trong trung vd cho IhuemtFon cdc tda nhd cOa tru''''o''''ng cho myc dich gido dye, khoa hpc, cdng nghp ho^c dich vy gido dye. Quyin sir dyng nguon tich iuy de dau tir vdo mpi hinh thirc co hp so an todn cao trong nu''''oe hogc quoc t l . Npi dung ti,r chii trong quan ly, sir dyng tdi san ciJa CO so gido dye dao tpo bao gom: (i) Quyin chu dpng trong vipc tpo lap tai san ciia co sir gido dye ddo tgo; (ii) Quyen chii dpng trong vipc chiem htru Idi san cOa CO SO'''' gido due dao tpo; (iii) Quyin chii d^ng trong vipc khai thdc gid tri sir dyng cua tdi san de ddp irng cdc muc tieu, Ipi Ich Irong hopt dpng thupc chirc nang, nhipm vy ciia co so gido dye ddo tpo; (iv) Quyin chO dpng trong vipc quan ly, gidm sdt qud trinh sir dyng, dinh dopt tdi sdn cOa co sil gido dye ddo tpo. Quyin ty chii trong quan ly, sCi dyng tdi san cd s y khdc nhau gia co so gido dye ddo tpo cong Ipp vftl CO s4 gido dye ddo tpo ty thyc. O i l vtA ca s6 gido dye dao tpo cong Idp, do phin I6n tdi sdn cOa chu t h i nay d i u dypc tpo Up tCr nguin v6n ngdn sdch nhd nyd''''C nSn quyin ty ehO cDa co s6 gido dye ddo tpo edng lp bi hpn c h i hon vd Nhd ny6c can c6 s y kiem sodt c h j t che hon doi v4i qua trinh tpo ipp, qudn iy, sir dyng va dnh doat tai sdn. 2. Nhirng tac dpng ciia c o c h i tif chu tai chinh va tai sdn Vi^c irng dyng co che ty chCi tdi chlnh trong cdc eo sil ddo tpo dpi hpc Id mt ySu d u t i t y i u do sy phdt trien ciia xa hpi dpt ra. Tuy nhien, n6 se c6 tao dOng hai mpt t6i cdc tryo''''ng dpi hpc. Cy t h i : 2.1. Tac d p n j tich cifo MQt d, CO e h l ty chii tdi chinh gdp phan ndng cao kha ndng epnh tranh cho cdc tru''''6''''ng dpi hpc, gdp p h i n cdi thln, ndng cao c h i t lypng ddo tpo. Mu6n gi(l virng vd nang cao uy tin, danh tieng, nhd tryfyng phdi chii trpng td''''l cdo hopt dpng ciia minh. Tir khdu tuyen sinh d i n qud trinh ddo tpo, t y chii tdi chlnh gdp p h i n vdo vi^c lya chpn nhyng sinh viSn c6 c h i t lypng phD hpp vdi npi dung, chyong trinh ddo tpo, lien tyc edp nhdt, d i l m6l ndi dung, phyong thirc ddo tpo dam bdo theo kip xu the phat triin cua tho-l dpi Id mpt trong nhirng myc tigu hdng dau ciia cac co s6 ddo tpo. Mpt khdc, ty chii tdi chlnh se khuyin khich vd b i t budc cac tryding phdi tich eye hon trong vipc tim kilm cdc hep dong ddo tpo, nghi6n cicu khoa hpc. D^c bit, vlc tim kilm cdc CO hi lidn k i t vdi cdc tryd''''ng cd uy tin trin t h i gid''''i se tpo d l l u kin cho sinh vidn tiip cn vd''''l nen giao dye tidn t i l n , ndng cao chat lyp''''ng gido dye cda nha tryd''''ng, cung d p ngudn nhdn iyc ed chit lypng cao, gdp phan vdo vie phdt triln kinh t l - xd hOi eiia Ddn chd Phdp ludt I ^udn anh ^g^ 861(334)-2020 dat nude. Hai la, CO che tg chu tai chfnh thuc day cdc trudng ndng cao hipu qua hogt dpng, khuyen khich cac trudng lam tot han cdc nhipm vy, sir mgng cua minh, giam dugc thdi gian va nhCrng ehl phi vd ich. Trong khi CO che ki hogch hda tgp trung, cdc trudng phai bdo cdo, xin y kien cap tren, gay ton kdm ve thdi gian, kinh phi thgc hipn, thi giao quyen tg chu tdi chinh se gliip cdc trudng ndng dpng, sang tgo, chCi dpng hon trong thgc hipn cac nhipm vy dugc giao. Giao quyen tg chu tdi chinh va gan trach nhipm vdi cac hogt dpng se nang eao hipu qua ddo dgo cua cdc trudng, gidm chi phi kiem tra, kiem soat cua qua trinh thgc hipn. Sa la, CO c h i tg chii tai chinh thiic day vipc tdng thu, tiet kipm chi, nang cao hipu qua hogt dpng, tang thu nhgp cho cdn bp vien chirc. Dieu ndy gdp phan tgo dpng luc de can bp vien chirc nha trudng yen tdm tgp trung vao cdng vipc gidng dgy, nghien ciru khoa hpc, qudn ly, ndng cao chat lugng giao dye, cDng c6 dugc long tin, uy tin cua nha trudng, thu hiit them sinh vidn, tgo CO hOi lien ket, hgp tac dao tgo vdi cdc co sd trong va ngoai nude. 2.2. Tac dgng tieu cyv Ben cgnh nhCrng tac dpng tich cgc, ca che tg chu tdi chinh cQng cd the gdy ra nhCrng tdc dpng tieu cgc, bao gom: MQt la, myc tieu xa hgi cua gido dye dgi hpc cd the bj anh hudng neu nhu''''ng quy djnh trong co che khdng dam bao sg minh bach, chgt che. Vipc qud de cao quyen tg chu tdi chinh nhung khdng Idm ro trdch nhipm, bipn phdp qudn ly di kem cd the gdy ton hgi nghiem trpng den sg thong nhdt, cdng bang va tien bO xa hpi. Nd dd tgo ra co ehe khuyen khich cdc tnrdng bd qua trdch nhipm xa hpi (vdi ngudi hpc, ngudi si> dyng lao dpng vd s u phat trien kinh te - xa hpi cua dat nude) ma chi tgp trung vao vipc cung irng cdc djch vy ddp irng cho nhOng ngudi cd kha nang chi trd, Idm ngudi nghdo mdt dl co hpi SLP dyng djch vy gido dye dgi hgc, dc bit la cdc trudng dp dyng bin phdp tdng hpc phi d^ tdng nguon thu. Hai la, s g cgnh tranh khdng Idnh mgnh glCra cdc trudng cd ciing ngdnh nghe, npi dung ddo tgo cQng 1^ mOt trong nhCrng tdc dng tidu cgc md tg chu tdi chinh dem lgi. Nguydn nhdn Id do mu6n thu hiit ngudi hpc, cdc tofdng thudng dua ra nhO-ng uu ddi khdc nhau, trong dd cd bin phdp gidm hpc phi. Khi cSt gidm hpc phi se Idm cho cdc trudng thiSu hyt ngu6n thu, buOc phai c^t giam thdi gian, ngi dung, chuong trinh ddo tgo, cdt giam dich vy di kdm nhu djch vy thu vin, thi^t bi thi nghiam, thgc hdnh, thgc tp... dan tdi giam chit lugng. Mpt tinh hu6ng khdc cQng cdn phai xem xdt ky ludng khi vira thgc hipn tg chi^, vira thgc hipn cgnh tranh giO''''a cdc ca sd dgi hpc, ke cd co s d dgi hpc cdng Igp, dd Id vipc s d dyng qua cdng nang ciia eo sd ddo tgo cQng nhu ''''''''tn dyng" ngudn nhdn s g hin huu ciia nhd trudng. Do co s d vt chii cua nhd trudng Id tuong doi on dinh vd nhu c4u ddo tgo (khdng logi trir nhirng trudng hgp do cdng tdc quang bd truy4n tiidng) cd hi^n tugng tdng d^t bien, khi dd vipc tdn dyng eg sd vdt chat hipn cd hoan toan cd the dan den tinh trgng co s d vgt chat se bj sir dyng vugt qua cdng nang. Chfnh dieu ndy lam cho phdng hpc, thu vln, hgc lipu, cdc trang thiet bj phyc vy giang dgy cd nguy CO bi xuong c^p nhanh chdng do khdng c6 thdi gian de phyc h6i, sira chO''''a hay ndng c^p. Di ddi vdi tinh trgng SLP dyng d i n mCrc qud tai co s d vgt chit thi dOi ngQ giang vien cQng bj qud tdi bdi gid Idn Idp, bdi cdc hogt dpng khac phyc vy giang dgy. Dieu ndy Id hodn todn CO the ddnh gid dugc khi xdc djnh so gid vugt djnh mice, thdi gian Idm vipc vd nghi ngai cua giang vien bj bd hpp, rdt khdng tot cho vic tdi tgo sCi-c lao d0ng vd thgc hipn cac hogt dpng khoa hpc khac. 8a la, cdc trudng nhd hoc mdi thdnh Igp sd g^p khd khdn. Bdi vl, cdc trudng ndy thudng c6 co sd vt I Ddn chD Phdp lut (^udn anh ^y. Sd 1(334)- 2020 chat nhd, chua cd uy tin, khd tgo Idng tin vdi cac doi tac va cung gap khd khan trong vipc thu hiit ngudi hpc. Bon la, tg chu tai chinh cd the Idm ndy sinh khuynh hudng cdc trudng chgy theo chgy theo ngu6n thu din tdi vi phgm cac quy djnh, quy che gido dye dgi hpc. VI nguon thu, vi Igi nhugn...
Trang 1QOuiUi Qanh 'Jg S61 (334) - 2020
V v
MOT SO VAN DE PHAP LY VE TIJ CHO TAI CHINH
VA TAI SAN CUA C0 S i GIAO DUC DAI HOC CONG LAP
I PGS.TS PHAM TH! GIANG THU *
& TS NGUYEN NG(?C LlfONG * *
Tdm tdt: Bdi viit de cgp din nhung vdn dephdp ly ca bdn ve tu chit dgi hgc trong linh vitc tdi chinh
vd tdi sdn
Abstract: The paper addresses fundamental legal issues of university autonomy in the field of finance
and property
1 Khai quat v i c c che tg* chii tdi chinh tai cdc
Cff s d dao tao dgi hoc
T g chii dai hpc la khdi nl$m da chiiu, dugc djnh
nghTa bdng cdc t h i m quyin cdn cd d i i vol to chifc
giao due dgi hpc Tuy v|y, ban chit cua t g chu Id s g
phdn chia quyen Igc ILF Nha nude tdi ede co s d ddo
tao dgi hpc Phgm vi quyin t g chu thay doi theo thdi
gian nhung nd deu gdn vdi ITnh vuc hpc thugt, quan trj
dieu hanh, phdp luat vd nhirng van d i tdi ehinh, Tg
chii tai chfnh Id y i u to, bp phan cua tu chu dai hpc
Quyen t u chu trong tdi chinh vd tdi sdn bao g i m ban
hdnh va t i chirc thuc hi^n quy ^ n h npi bp ve nguon
thu, quan ly va sir dung nguin tai chinh, tdi san; thu
hiit nguon von dau t u phat trien; chfnh sach hpc phi,
hpc bong cho sinh vien va chinh sach khae phii hgp
vdi quy djnh cua phap lugt
Nhu vgy, cd the hieu che dp t u chu tai chinh cua
cac CO sd dao tao dai hpc Id co che theo do cdc co s d
ddo tgo dgi hpc duge trao quyen t g chju trach nhipm
ve cdc khoan thu, cac khoan ehi, qudn ly quy va s d
dung tai sdn cua don vj theo quy dinh cua Nha nude
Ttr dac thil cua cac ca s d dao tao dai hpc cd mgc
tieu song hanh Id dao tao nguon nhan Igc vd cac hoat
dgng nghien ciru khoa hpc, cdng ngh§ ndn phgm vi tg chCi tdi chinh cua co s d dao tgo dgi hpc ndi chung (bao gdm trudng cdng lap va ngodi cdng tap) xdc djnh bao gdm:
Mgt la, ttr chu trong quan ly va khai thdc cac ngu6n thu Nguon thu la nhO-ng khoan kinh phi nha trudng
dugc nhgn khdng phdi hodn tra, dugc dCing cho vipc trien khai hogt ddng ddo tao, nghien ciru khoa hpc vd eac hogt dgng khdc cua nhd trudng Nguon thu dugc
to chuc theo diing che dp, pham vi, i^nh mLPC, phdi dugc dua vdo d u todn, dugc qudn ly vd hgch todn dung phdp ludt Cac khodn thu ddm bao tinh cong khai, minh bach, ket hgp chgt che giira t h i m quyin vd trdch nhipm Doi vdi nguon thu Id hpc phi, nha tnrdng quyet djnh mire thu hpc phi cho t i t ca cdc bac hpc vd tat ca cdc doi tugng ngudi hpc theo nguyen t i c bu dap chi phi vd cd tich luy hgp ly thuc te chi phi to ehdc ddo tgo, dam bao chat lugng ddo tao cam k i t
Hai Id, tg' chu trong quin ly chi tieu Chi tieu Id vi^c
su- dung cac nguon Igc tai chfnh san cd hogc huy dpng nhdm thgc hipn cac chirc nang, nhipm vy Hogt ddng chi tieu cac trudng dpi hpc bao gdm chi thudng xuydn
vd chi khdng thudng xuyen Nhd trudng dugc quyet
Trang 2%udn^tuih ^{f S6 1 (334) - 2020
dinh mire cSc khoan chi phi iifa tren tieu chuin, dinh
mile i<hoa hpc, dam bSo tiet i(i$m, chlnh x4c, dCing s6
phat sinh, mue dich, ph?m vl chi tISu, chiip h j n h che
dp tai chlnh cua Nha nifffc, nh^ tru'o'ng da quy dinh
Quyet dinh phan bo cac khoSn ngan s^ch do NhS
nuffc cap cho cac m?lt ho?t dpng cua tn/ang; c4ch
thCrc sil dung p h i n kinh phi ngSn sach nhS nu'6c tilt
kipm di^p-c; SLF dung cac nguon thu hpp phap cua
tru-ffng; phSn phoi ket qua tai chlnh trong nSm; phSn
b6, si> dung kinh phi quyet toan 6u hang nam, Thanh
i?p va toan quyen s i l dung cSc quy hien, l^ng Quyit
dinh mile trich lap quy va ra quy dinh v l si> dyng cdc
quy cua don vi (quy khen thu'ong, quy phCic ipi, qu? h5
trp sinh vien va cac quy khac)
Ba /a, (y chu trong quan /y, sCf dtjng tai s^n v^
quan ty quf cua dan vi Dieu nay dwpc h i i u ia cdc
tru'o'ng du'pc chu dpng d i u tw, mua sam, si> dyng tai
sdn d l ndng cao hipu suat, hipu qua va bdo todn v6n
Quyen thu va su' dung nguon tO thifong hipu cOa nhd
truong cho cac hopt dpng khoa hpc, c6ng nghp vd
chuyen giao cong nghp Quyen me* tai khoan giao
d|ch, vay von, huy dpng von; vay tin chap, hcpc du'pc
dung cac tai san hlnh thanh ti> nguon t y en d l vay
khong han che han miJc; sit dyng cdc t6a nhd trong
tru*ng vd cho Ihue/mtFon cdc tda nhd cOa tru'o'ng cho
myc dich gido dye, khoa hpc, cdng nghp ho^c dich vy
gido dye Quyin sir dyng nguon tich iuy de dau tir vdo
mpi hinh thirc co hp so an todn cao trong nu'oe hogc
quoc t l
Npi dung ti,r chii trong quan ly, sir dyng tdi san ciJa
CO so gido dye dao tpo bao gom: (i) Quyin chu dpng
trong vipc tpo lap tai san ciia co sir gido dye ddo tgo;
(ii) Quyen chii dpng trong vipc chiem htru Idi san cOa
CO SO' gido due dao tpo; (iii) Quyin chii d^ng trong vipc
khai thdc gid tri sir dyng cua tdi san de ddp irng cdc
muc tieu, Ipi Ich Irong hopt dpng thupc chirc nang,
nhipm vy ciia co so gido dye ddo tpo; (iv) Quyin chO
dpng trong vipc quan ly, gidm sdt qud trinh sir dyng,
dinh dopt tdi sdn cOa co sil gido dye ddo tpo Quyin t y chii trong quan ly, sCi dyng tdi san cd s y
khdc nhau gi&a co so gido dye ddo tpo cong Ipp vftl
CO s4 gido dye ddo tpo t y thyc O i l vtA ca s6 gido dye
dao tpo cong Idp, do p h i n I6n tdi sdn cOa chu t h i nay
d i u dypc tpo Up tCr nguin v6n ngdn sdch nhd nyd'C nSn quyin t y ehO cDa co s6 gido dye ddo tpo edng l$p
bi hpn c h i hon vd Nhd ny6c can c6 s y kiem sodt c h j t che hon doi v4i qua trinh tpo ipp, qudn iy, sir dyng va d|nh doat tai sdn
2 Nhirng tac dpng ciia c o c h i tif chu tai chinh
va tai sdn
Vi^c irng dyng co che t y chCi tdi chlnh trong cdc eo
sil ddo tpo dpi hpc Id m$t ySu d u t i t y i u do sy phdt
trien ciia xa hpi dpt ra Tuy nhien, n6 se c6 tao dOng
hai mpt t6i cdc tryo'ng dpi hpc Cy t h i :
2.1 Tac d p n j tich cifo
MQt /d, CO e h l t y chii tdi chinh gdp phan ndng cao
kha ndng epnh tranh cho cdc tru'6'ng dpi hpc, gdp p h i n cdi thl$n, ndng cao c h i t lypng ddo tpo Mu6n gi(l virng vd nang cao uy tin, danh tieng, nhd tryfyng phdi chii trpng td'l cdo hopt dpng ciia minh Tir khdu tuyen sinh d i n qud trinh ddo tpo, t y chii tdi chlnh gdp p h i n
vdo vi^c lya chpn nhyng sinh viSn c6 c h i t lypng phD
hpp vdi npi dung, chyong trinh ddo tpo, lien tyc edp nhdt, d i l m6l ndi dung, phyong thirc ddo tpo dam bdo theo kip xu the phat triin cua tho-l dpi Id mpt trong nhirng myc tigu hdng dau ciia cac co s6 ddo tpo Mpt khdc, t y chii tdi chlnh se khuyin khich vd b i t budc cac tryding phdi tich eye hon trong vipc tim kilm cdc hep dong ddo tpo, nghi6n cicu khoa hpc D^c bi$t, vl$c tim kilm cdc CO h|i lidn k i t vdi cdc tryd'ng cd uy tin t r i n
t h i gid'i se tpo d l l u ki$n cho sinh vidn t i i p c$n vd'l nen giao dye tidn t i l n , ndng cao chat lyp'ng gido dye cda nha tryd'ng, cung d p ngudn nhdn iyc ed c h i t lypng cao, gdp phan vdo vi$e phdt triln kinh t l - xd hOi eiia
Ddn chd & Phdp ludt I
Trang 3^udn §anh ^g^ 861(334)-2020
dat nude
Hai la, CO che t g chu tai chfnh thuc day cdc trudng
ndng cao hipu qua hogt dpng, khuyen khich cac
trudng lam tot han cdc nhipm vy, sir mgng cua minh,
giam dugc thdi gian va nhCrng ehl phi vd ich Trong khi
CO che ki hogch hda tgp trung, cdc trudng phai bdo
cdo, xin y kien cap tren, gay ton kdm ve thdi gian, kinh
phi thgc hipn, thi giao quyen t g chu tdi chinh se gliip
cdc trudng ndng dpng, sang tgo, chCi dpng hon trong
thgc hipn cac nhipm vy dugc giao Giao quyen t g chu
tdi chinh va gan trach nhipm vdi cac hogt dpng se
nang eao hipu qua ddo dgo cua cdc trudng, gidm chi
phi kiem tra, kiem soat cua qua trinh thgc hipn
Sa la, CO c h i t g chii tai chinh thiic day vipc tdng
thu, tiet kipm chi, nang cao hipu qua hogt dpng, tang
thu nhgp cho cdn bp vien chirc Dieu ndy gdp phan tgo
dpng luc de can bp vien chirc nha trudng yen tdm tgp
trung vao cdng vipc gidng dgy, nghien ciru khoa hpc,
qudn ly, ndng cao chat lugng giao dye, cDng c6 dugc
long tin, uy tin cua nha trudng, thu hiit them sinh vidn,
tgo CO hOi lien ket, hgp tac dao tgo vdi cdc co sd trong
va ngoai nude
2.2 Tac dgng tieu cyv
Ben cgnh nhCrng tac dpng tich cgc, ca che t g chu
tdi chinh cQng cd the gdy ra nhCrng tdc dpng tieu cgc,
bao gom:
MQt la, myc tieu xa hgi cua gido dye dgi hpc cd the
bj anh hudng neu nhu'ng quy djnh trong co che khdng
dam bao sg minh bach, chgt che Vipc qud de cao
quyen t g chu tdi chinh nhung khdng Idm ro trdch
nhipm, bipn phdp qudn ly di kem cd the gdy ton hgi
nghiem trpng den sg thong nhdt, cdng bang va tien bO
xa hpi Nd dd tgo ra co ehe khuyen khich cdc tnrdng
bd qua trdch nhipm xa hpi (vdi ngudi hpc, ngudi si>
dyng lao dpng vd s u phat trien kinh te - xa hpi cua dat
nude) ma chi tgp trung vao vipc cung irng cdc djch vy
ddp irng cho nhOng ngudi cd kha nang chi trd, Idm
ngudi nghdo mdt dl co hpi SLP dyng djch vy gido dye dgi hgc, d§c bi$t la cdc trudng dp dyng bi$n phdp tdng hpc phi d^ tdng nguon thu
Hai la, s g cgnh tranh khdng Idnh mgnh glCra cdc
trudng cd ciing ngdnh nghe, npi dung ddo tgo cQng 1^ mOt trong nhCrng tdc d$ng tidu cgc md t g chu tdi chinh dem lgi Nguydn nhdn Id do mu6n thu hiit ngudi hpc, cdc tofdng thudng dua ra nhO-ng uu ddi khdc nhau, trong dd cd bi$n phdp gidm hpc phi Khi cSt gidm hpc phi se Idm cho cdc trudng thiSu hyt ngu6n thu, buOc phai c^t giam thdi gian, ngi dung, chuong trinh ddo tgo, cdt giam dich vy di kdm nhu djch vy thu vi$n, thi^t
bi thi nghiam, thgc hdnh, thgc t$p dan tdi giam chit lugng Mpt tinh hu6ng khdc cQng cdn phai xem xdt ky ludng khi vira thgc hipn t g chi^, vira thgc hipn cgnh tranh giO'a cdc ca sd dgi hpc, ke cd co s d dgi hpc cdng Igp, dd Id vipc s d dyng qua cdng nang ciia eo sd ddo tgo cQng nhu ''t$n dyng" ngudn nhdn s g hi$n huu ciia
nhd trudng Do co s d v§t chii cua nhd trudng Id
tuong doi on dinh vd nhu c4u ddo tgo (khdng logi trir nhirng trudng hgp do cdng tdc quang bd truy4n tiidng)
cd hi^n tugng tdng d^t bien, khi dd vipc tdn dyng eg
sd vdt chat hipn cd hoan toan cd the dan den tinh trgng co s d vgt chat se bj sir dyng vugt qua cdng nang Chfnh dieu ndy lam cho phdng hpc, thu vl$n, hgc lipu, cdc trang thiet bj phyc vy giang dgy cd nguy
CO bi xuong c^p nhanh chdng do khdng c6 thdi gian de phyc h6i, sira chO'a hay ndng c^p Di ddi vdi tinh trgng SLP dyng d i n mCrc qud tai co s d vgt c h i t thi dOi ngQ giang vien cQng bj qud tdi bdi gid Idn Idp, bdi cdc hogt dpng khac phyc vy giang dgy Dieu ndy Id hodn todn
CO the ddnh gid dugc khi xdc djnh so gid vugt djnh mice, thdi gian Idm vipc vd nghi ngai cua giang vien bj
bd hpp, rdt khdng tot cho vi$c tdi tgo sCi-c lao d0ng vd thgc hipn cac hogt dpng khoa hpc khac
8a la, cdc trudng nhd ho$c mdi thdnh Igp sd g^p
khd khdn Bdi vl, cdc trudng ndy thudng c6 co sd v|t
I Ddn chD & Phdp lu$t
Trang 4(^udn §anh ^y Sd 1(334)- 2020
chat nhd, chua cd uy tin, khd tgo Idng tin vdi cac doi
tac va cung gap khd khan trong vipc thu hiit ngudi hpc
Bon la, tg chu tai chinh cd the Idm ndy sinh khuynh
hudng cdc trudng chgy theo chgy theo ngu6n thu din
tdi vi phgm cac quy djnh, quy che gido dye dgi hpc VI
nguon thu, vi Igi nhugn, mgt so trudng se tdng cudng
md rpng quy md dao tgo, tuc Id tdng s6 sinh vien, hpc
vien, tang so gid giang dgy vd cdc hinh thuc ddo tgo
nhung lgi budng Idng quan ly
3 Cdc nhan to anh hirdng din cff che ti^ chu tai
chinh va tai san
Co che tai chinh cd dugc thgc thi hay khong phy
thupc vdo CO che, chinh sach cua Nhd nude, hp thong
phdp luat, sg phdt trien cua thj trudng lao dgng, nang
Igc quan ly cua co quan chu quan, ndng Igc npi sinh
cCia mdi trudng
3.1 Co ch4, chinh sach cOa Nha nipov
Mgt la, Nhd nude xdy dgng h$ th6ng phdp ludt,
djnh hudng phdt triln cdc trudng vd kilm tra, gidm sdt
nhOng viec gi dugc 1am trong khudn kho phap lugt
Hai la, hp thong chinh sdch vd cong cy nhu chinh
sdch tai chfnh, dau tu, tien luong, thu nhgp, chi tieu
cua Nhd nude cd tdc dpng rat Idn den co chi tg chO
tdi chinh cua cdc tacdng Hp thong chinh sdch nay
phai phu hgp vdi co chi thj tnrdng c6 tinh cgnh tranh
thi mdi tang cudng sg chu dpng cho cac trudng
Sa la, ca che tg chju trach hi$m di kem vdi quySn
tg chu tdi chinh do Nha nude quy djnh Id rdt quan
trpng de nhd trudng cung nhu cdn bp, vien chirc thgc
sg tham gia quan ly cdng vipc, tham gia vao ca ehe tg
chd tdi chinh
3.2 Hg thong phap lu$t
Hp thong phdp lugt ciia Nhd nude cd tdc dpng rit
Idn tdi hogt dgng dao tgo, nghien cuu khoa hpc cua
cdc trudng Bdi dd chinh Id co sd phdp \^ d l cdc
trudng cd the tang cudng huy dOng cdc ngu6n Igc tdi
chinh tir Nha nude, tir xd hgi Hi$n nay, cdc trudng
dang chju sg dllu chinh cCia Lu$t Gido dye dgi hpc vd cdc van ban quy phgm phdp lugt trong ciing hg thong
3.3 Sf/ phat triin cua thj Uuimg lao d^ng
Trong kinh t l thj trudng, sg phat triln cua thj trudng sire lao d$ng cd vai trd rit quan trgng Dd Id sg tdc dpng thiic diy ho§c klm hdm sg phat trien ciia mgt trudng dgi hpc, bdi vl, nd lien quan din nhu d u xd h$l hda giao dye dgi hgc
Mgt Id, thj trudng la nai sir dyng san pham ddo tgo
Id noi cu6l ciing tham djnh chit lugng ciia mOt nhd trudng Neu san pham ddo tgo cOa nhd trudng dugc cae to chLTC, cd nhdn su dgng thi inrdng dgi hpc dd mdi ton tgi, phdt triln dugc
Hai Id, sg iing hg cua xa hgi doi vdi ITnh vgc dao
tgo Id dieu kipn quan trgng d l trudng thgc hi$n quyin
tg chu tdi chinh Kinh nghi§m cdc nude cho thiy, de phdt triln ITnh vgc ddo tgo thi cdc doanh nghiap, nh&ng ngudi hdo tdm ddng vai trd rit quan trpng
Sa Id, thgc hl$n quan h$ thi trudng trong qud trinh
dao tgo va si> dyng san phim ddo tgo Vdi kinh t l thj trudng, sdn phim dao tgo Id mdt logi hdng hda diu vdo cua qud trinh sdn xuat Cho nen, qua trinh ddo tgo
vd sit dyng san phim cQng phai vdn dyng quan h$ thj trudng Dieu dd cd nghTa ngudi hgc, ngudi sir dyng
san phim phai chi tra chi phi ddo tgo Tuy theo mdc
dp thi trudng hda md mdc chi ph( dao tao dugc xdc dinh khdc nhau Tuy nhidn, chi phi ndy cin dugc bdo ddm cho nhd trudng cd thi tdi sdn xuit md r$ng qud trinh dao tgo
3.4 Nang I{K ngi sinh cua moi truong d^l hgc
Nang Igc n$i sinh cua moi trudng dgi hgc Id nguon tai chinh, nguon nhan Igc, vgt Igc, mdi trudng, thdng tin cdn thilt cho cdng tdc giang dgy, hpc tdp, nghien cuu khoa hpc Muon tdng ndng Igc npi sinh, m§l trudng cin gidi quyet tdt cdc vin d l sau:
M^t Id d$l ngQ giang vidn Ddy Id nhdn t l then chit
tgo ndn sy phdt triln cho nhd trudng VI v$y, cdc
Ddn chO & Phdp lu^t I
Trang 5Cfjudn %tnh ^^ 8 6 1 (334)-2020
trudng c i n cd du so lupng, c h i t lupng dpi ngu gidng
vien, dam bao ty le sinh vien/giang vien co h&u Moi
trudng phai ty doi mdi nOi dung, chuong trinh,
phuong phdp gidng dgy vi yeu c i u doi vdi mOt trudng
dgi hpc khong chi la noi cung c i p thdng tin, giup ngudi
hpc cd dupc tri thu-c md cdn Id sy v$n dyng nhanh
chdng nhOng gi hpc dupe vao cupc song
Hai la dpi ngu can bp quan ly, phyc vy gidng dgy
cd c h i t lupng de nha trudng vgn hanh tot Ve bd mdy,
dOi ngu nay can gpn nhp nhung am hieu nghf^p vy
chuyen mdn Trong dd, dpi ngu lam cong tdc quan IJ
tai chinh cd anh hudng tryc tflp Dpi ngu ndy can c6
kha ndng xay dyng, to chuc thyc hipn ke hogch tdi
chinh, huy dpng von, hudng ddn chi tieu, kiem tra,
gidm sdt thyc hipn vd ddng vai trd rat Idn de chuyin
quan ly nha trudng tif each qudn ly hdnh chlnh sang
quan ly chat lupng, hipu qua
Ba Id, CO sd vgt ehat dupc dau tu, trong dd thu
vipn Id kho tang tri thifc cua nha trudng nen can chu
trpng cung cap day dCi, kip thdi cgp nhgt cdc tai lipu
hpc tgp cho sinh vien, Ddi vdi cdc trudng khoa hpc ky
thudt, khoa hpc co ban thi hp thong phdng thi nghipm,
xudng thyc hdnh, thyc tgp phai dup'c d i u t u theo kjp
vdi sy phdt trien xa hpi trong nude vd quoc t l Phdng
hpc, may tinh, ky tiic xd la dieu kipn vgt c h i t c i n
thiet de thyc hien tot cdng tac ddo tgo, nghien ciru
trong mdi trudng giao dye hipn dgi
Bon la dia bdn thyc tgp la van de quan trpng d l
thyc hipn moi lien h§ giO'a ly lugn vdi thyc tien, b6i
dudng nang Iyc thyc tien cho sinh vidn Dieu ndy ddi
hdi phdi cd sy gan bd giua nhd trudng va doanh
nghipp Nha trudng can chu dpng doi mdi to chuc,
quan l>', npi dung hudng tdi sy thda mdn nhu cau cda
ngudi hpc, gdn vdi phat triln kinh t l - xa hOi, g i n vdi
thj trudng lao dpng, xay dyng nha trudng theo hudng
chuin hda, hien dgi hda tuong xieng vdi cdc chuin
myc quoc t l ,
4 Cdc tieu chi danh gia m u c dp hoan t h i f n cila
cof che t l / c h u tai chinh
- Tinh hl$u Iyc; Co c h i phdi cd gid trj thi hdnh trdn thyc t i i n , cd nghTa Id, nd phai bdo ddm tfnh hyp phdp, tinh dong b$, tinh phii hp-p, ^ l u kipn dp dyng vdo thyc
t i l n de ddng, khdng tgo co c h i xin - cho Ddy Id thudc
do thyc t l cua co e h l t y chu tdi chlnh Ndi cdch khdc,
eo che t y chu tdi chinh phai tgo ra mpt khung phdp If hodn chlnh cho cdc trudng dgi hpc dya vdo dd de chO dpng to chCre cdc hogt dOng tdi chlnh cua minh mOt cdch hipu qua, ddp irng myc tidu, sd mgng cua nhd trudng mdt cdch t i t n h i t
- Tinh hipu qud: Hipu qua cua mpt co c h i cd thi dupe do ludng dudi hai khia cgnh co ban Id lyi Ich vd chi phi Co c h i duyc xem Id hl$u qud khi nd ddp Irng
duyc mong mu6n cua ngudi ban hdnh vd tdc dOng \i/\
cde quan hp lien quan theo hudng tich cyc vdi chi phi thIp nhit Cac chi tieu djnh luyng diing de do ludng tinh hipu qud ciia co c h i t y chu tai chlnh bao gom: Quy md, co cau nguon thu chi, hipu qua sir dyng von, thu nhgp tdng thdm cua cdn bp vien ehdc, suit dau tir cho mdt sinh vien, ty 1§ sinh vidn trdn gidng vidn, s6 bdi bdo, cdng trinh nghien cdu khoa hpc hdng ndm cOa nhd trudng
- Tinh Ilnh hogt: Nh&ng quy djnh trong co c h i phdi
cd kha nang thich nghi vdi s y thay doi cua m6l trudng kinh te - xd hdi, sy phat trien cOa thj trudng gido dye dgi hpc trong nude vd quoc t l , cho phdp cdc tnedng duyc t y do lya chpn, tim kiem, SLP dyng cdc nguin kinh phi phii hp-p vdi ehdc ndng, nhi$m vy theo dull trong ngan hgn va ddi hgn
- Tinh cdng bang: Nhicng quy djnh trong co che ty chO tdi chlnh phdi tgo ra s y hdi hda glQ-a quyin 1i?l vd trdch nhi^m Trong dd, trdch nhi$m cua nhd trudng Id trdch nhi$m d i i vdi sinh vidn, cha mp sinh vidn, ngu&i SLP dyng lao dOng, Nhd nude, bao g i m viOc dam bdo chat lupng ddo tgo, sCr dyng hipu qua cdc nguon Iyc,
I Ddn chCi & Phdp ludt
Trang 6%udn§anh ^g 861(334)* 2020
dem Igi s y hai long cho sinh vien vd cdng d i n g , cdc
thdng tin tai chinh ciia nha trudng phai dam bao tinh
minh bgch vd gidi trinh cong khai vdi cong chCing Tuy
nhien, nhung quy djnh trong co e h l c i n phdi edn b i n g
giO'a chi phi va lyi ich dem lgi
- Tinh rang bupc ve mgt to ehdc: De dam bdo tinh
hipu qua thi nhung quy djnh trong co c h i tdi chinh
phdi phil hyp vdi phap lugt hipn hdnh, Ngodi ra, nd
c i n phdi cd sy ho try ve mgt hanh chlnh de thyc hipn
cac quy dinh ve quyen t y chu tai chlnh cua ede trudng
trong thyc t i l n Co e h l can cd tac dyng thiie d i y cdc
trudng tim kiem nguon thu ngoai ngdn sach
- Sy thira nhgn cua cpng d i n g : Co che duyc xem
Id mpt ban thda thugn giCra Nha nude vd cde trudng
de tgo ra sy dong thugn ve quan ly thu ehi tai chinh Vl
vgy, trong co che phdi quy djnh rd vipc trao quyen cho
cac trudng khai thac, s u dyng hieu qua cac nguon tai
chinh nhdm ndng cao chat lupng ddo tgo Sy thdnh
cdng cCia eo ehe ty chu tdi chinh phy thupc vdo mirc
dp cpng dong thira nhgn nd
5 Nhirng yeu c i u can bdo dam khi thi/c hipn t y
chu tdi chinh vd tdi sdn tgi cac co* so* dao tgo dgi
hpc cdng Igp
Mgt la, xdc dinh quyen quyet djnh ciia chu sd huu
CO sd dgi hpc cong Igp, Co sd dgi hpc cong Igp la to
ehirc do Nhd nude thdnh Idp va d i u t u von Theo dd,
Nha nude Id chii sd huu co s d dgi hpc Nhu vgy, ve
nguyen t i e , Nha nude cd quyen djnh dogt d i i vdi
ehinh co sd dgi hpc, vdn va tai san cua co sd dgi hpc
ddV Quan diem ciia cd nhan tac gia cho r i n g , vipc xac
dinh quyen cua chii sd hO'u cd y nghia quan trpng, bdi
le y i u to nay se la yeu to quan trpng d l xac djnh mire
dO t y chu, gidi hgn ty chu vd quan trpng hon nCra, dd
la vai trd ciia chu sd huu c i n phai duyc djnh vj trong
npi dung Lugt Giao dye dgi hpc mpt each todn dipn
bdn cgnh cac lugt khac cd lien quan
Hai la, cdn xac djnh t y chii khdng d i n g nghTa vdi
t y dinh dogt d i i vdi tdi chinh vd tai sdn cCia don vi ChO
sd hitu duyc quyin quyit djnh giao Igi mOt p h i n quyen sd hO'u d i i vdi p h i n v i n cOa minh^ D i i vdi Nhd nude, vipc phdn chia vd giao ti/ng p h i n quyin cua sd hti-u ehii d i i vdi co sd dai hgc cong Igp va tdi sdn thu|c v l sd hu'u nhd nude duyc t i l n hdnh thdng qua cdc phuong thdc eo bdn nhu: (i) Thyc hi§n quyin thdng qua co c h i chu quan; (11) Thyc hipn quyin thong qua dgi di$n chu sd htJu; (iii) Thyc hi$n giao mOt so quyen cho nhu'ng ngudi quan I;? co sd dgi hpc - co ehe nay tde gia hiiu rang dd Id co c h i t y ehii
Ba la, c i n xdc djnh rd m i l quan h$ giua Lu$t Gido
dye dgi hpc vdi cdc lugt cd lien quan v l t y chu tdi chlnh vd tdi san cOa co s d gido dye dgi hpc cdng Idp
B6n la, c i n xdc djnh n$i dung vd phuong thuc
thyc hipn cho eo s d gido dye dgi hpc cdng Idp trong
m i l tuong quan vdi eac doanh nghipp nhd nude Xet cho ciing, co sd dgi hgc cdng Igp vd cdc to ehdc kinh
te ciia Nhd nude d i u Id cdc phdp nhan do Nhd nydc thdnh Idp de thyc hl^n cdc ehdc ndng nhipm vy cua Nhd nude, do dd sd cd nhllu nOi dung tuong d i n g trong cdch thuc thyc hi$n quyin cOa chO s d hOu dot vdi phdp nhdn vd d i l vdi tdi sdn cua phdp nhgn Quan nipm ndy cCia tdc gid n h i m hudng tdi vipc tinh todn dp dyng phuong thdc ngudi dgi dl^n chii sd hO'u v i n vd vipc phan giao quyen t y chCi cho bO mdy qudn l^f cua phap nhdn la doanh nghipp cd p h i n von nhd nude vdi phap nhdn Id eo sd dgi hpc cdng Idp
Nam la, can khang djnh vipc tiep tyc ho try tai
chinh tir ngdn sdch, chi h i try c6 myc tieu tic ngdn sdch trung uong cho ngdn sdch dja phuong, chi d i u
t u cCia cdc b$, ngdnh cho cdc ITnh vyc gido dye dgi hgc
md b$ ngdnh quan \^ •
1 Xem Dieu 94 Bg lu$t Ddn si/ nam 2015
2 Xem khoan 1 Dieu 163 Bg lu$t Ddn sy nam 2015
Ddn chO & Phdp lu$t I