In addition to the achieved results, the financial management of public non-business training and retraining units in general and under the Ministry of Transport particularly, there are
Trang 1MINISTRY OF EDUCATION AND TRAINING MINISTRY OF HOME AFFAIRS
NATIONAL ACADEMY OF PUBLIC ADMINISTRATION
DINH THI HAI YEN
FINANCIAL MANAGEMENT OF TRAINING AND RETRAINING UNITS UNDER MINISTRY OF
Trang 2The Works was completed at:
NATIONAL ACADEMY OF PUBLIC ADMINISTRATION
Scientific supervisors: 1: Dr Nguyen Ngoc Thao
2: Assoc Prof Dr Nguyen Trương Giang
Time: at ……… h … day … month … year
The dissertation will be defended in front of the Dissertation assessment Council at grassroots level
Location: Doctorial dissertation defence room - Meeting room…
Building ……, National Academy of Public Administration No.: 77 - Nguyen Chi Thanh Road - Dong Da District - Hanoi
It is possible to study the dissertation at National Library of Vietnam or library
of National Academy of Public Administration
Trang 3FOREWORD
1 Reasons for choosing the topic
In our country, education and training has been identified by the Party and the State as the "leading national policy" In recent years, public spending on education and training, together with socialization, has created a considerable financial resource It is that policy, which has created favorable conditions for education and training (including training and retraining) to have significant development and reap many important achievements And it is the large scale of financial resources for training and retraining that imposes an urgent requirement on financial management
In addition to the achieved results, the financial management of public non-business training and retraining units in general and under the Ministry of Transport particularly, there are still many shortcomings from the legal framework to mechanisms, policies and implementation process that need to be further improved Due to this fact, the study of financial management for public non-business units under Ministry of Transport in a scientific way is very necessary, which is the starting point for the author to choose the topic
"Financial management of training and retraining units under the Ministry of Transport" as a research thesis
2 Purpose, task of research
2.1 Purpose of research
To clarify the scientific basis and practice of financial management of public non-business training and retraining units under Ministry of Transport Propose solutions to improve financial management of public non business training and retraining units in general and the Ministry of Transport in particular
2.2 Task of research
Firstly, an overview of issues related to the topic, acquisition, inheritance
of works, identification issues and content of the thesis should be further studied and resolved Secondly, Systematize and clarify theoretical issues about
Trang 4financial management of public non-business units Drawing on practical experience of some countries in the world implied for Vietnam and Ministry of Transport in particular Thirdly, Survey, analyze and assess the status of financial management of public non-business training and retraining units under the Ministry of Transport; indicate results, limitations and causes of financial management for public non-business training and training units under Ministry
of Transport Fourth, Analyze the influencing factors Proposing solutions and recommendations to improve financial management of public non-business training and retraining units under the Ministry of Transport in the direction of financial autonomy
3 Object and scope of research
3.1 Object of research
Practical and theoretical issues related to financial management of public non-business training and retraining units under the Ministry of Transport
3.2 Scope of research
- Scope of space: Researching on the scientific basis of financial management
of public non-business training and retraining units The current state of 11 public non-business training and retraining under Ministry of Transport
- Scope of time: Studying financial mechanisms and policies for a period of
13 years, from 2006 (applying the financial mechanism under Decree No 43/2006 / ND-CP), up to now according to Decree No 16/2015 / ND-CP Survey data for 5 years (from 2012-2017) Proposing the solution to perfect financial management with a vision to 2030
- Scope of content: Financial management is studied in the thesis including
6 contents: Managing activities of creating financial sources; manage the use of financial resources; manage the distribution of financial performance; public property management; organizational structure of financial management; inspect, supervise and supervise financial activities for public non-business units
Trang 5- Qualitative method: Document research; Collect information; Directly exchange and discuss with experts in each unit of 42 people, including heads and deputy heads; managers in charge of Financial Accounting Department; officials and employees in the unit; Pupils Pupils
- Method of quantitative and qualitative combination: Compare the results
of synthesis and analysis with the experience of other countries to propose appropriate solutions and recommendations
4.2 Approach and research framework
4.2.1 Approach
Improving financial management is considered in the dialectical relationship between quantity and quality, between immediate and long term Should be approached in a comprehensive, systematic view Research in dialectical relationship between theory and practice of financial management
4.2.2 Research framework
The dissertation proposes a financial management research framework of
Trang 6public non-business training and retraining units under the Ministry of Transport Describe and explain logically the relationship between the research content Proposing practical solutions through the current state of financial management of public non-business training and training units under the Ministry of Transport
5 Research questions and scientific hypotheses
5.1 Research questions of the thesis
How is financial management for public non-business training and retraining units? What factors influence? What are the limitations and problems posed to financial management? What needs to be done to renovate the mechanism of financial management of public non-business units under the Ministry of Transport in the coming period?
5.2 Scientific hypothesis
If researching, finding out and pointing out the basic causes leading to shortcomings and limitations in financial management, a system of appropriate management solutions to overcome the shortcomings and fulfillments will be built to fit more practical
6 New contributions of the thesis
6.1 About the theory
The thesis has clarified scientific and practical basis for financial management From there, identify the content of research to improve financial management
6.2 About practice
(1) Analyze the impact of the financial mechanism on units from 2006 to the present, comprehensively assess the reality of financial management of public non-business training and retraining units under the Ministry of Transport carriage Clarify the financial management mechanisms and policies currently in effect; major policies of the State and industries to promote financial autonomy (2) Studying experiences of some countries in the world to draw lessons that can
Trang 7be applied to Vietnam (3) Identify and analyze the main factors affecting financial management results (4) Assessing the achieved results, limitations and problems posed for the improvement of financial management; Proposing a group of solutions to improve financial management by 2030
7 The meaning of the thesis
- In theory: The dissertation presents a systematic scientific basis for financial management of public non-business training and retraining units
- In practice: The thesis analyzes the reality of financial management with 6 contents Find out the limitations, the causes of the limitations The research results and recommendations of the thesis have practical reference values for financial management activities for public non-business training and training units under Ministry of Transport
8 The structure of the thesis
In addition to the introduction, conclusion, list of published works of the author, references, appendices, tables, diagrams The main content of a structural thesis consists of 4 chapters:
Chapter 1: Overview of research projects related to the thesis
Chapter 2: Scientific basis for financial management of public non-business
training and retraining units
Chapter 3: Current situation of financial management of public
non-business training and retraining units under the Ministry of Transport
Chapter 4: Solutions to improve financial management for public
non-business training and training units under Ministry of Transport
CHAPTER 1 OVERVIEW OF RESEARCH WORKS RELATED TO THE THESIS
In fact, there have been quite a lot of valuable research works, close to the field of the topic Can be classified into the following research angles:
Trang 81.1 Overview of works related to the thesis
1.1.1 Some foreign research works
Including 16 scientific works divided into two groups: (1) The group of research works on financial management and public finance management (2) Group of research works on financial management of public non-business training and retraining units
1.1.2 A number of research works in the country
There are 22 scientific works divided into two groups: (1) The group of research works on financial management and public finance management (2) Group of research works on financial management of public non-business training and retraining units
The research results of the above scientific works are good references for the author during the process of implementing the project
1.2 General assessment of research results related to the thesis topic and the issues that need further study
1.2.1 General assessment of research results related to the thesis topic
Some research works are somewhat related to the topic at different angles
On that basis, the main contents that have been studied and the thesis will absorb and inherit are: Firstly, the thesis inherits and continues to develop in establishing the financial management theory framework on Public non-business training and retraining units associated with practical conditions of the Ministry of Transport Secondly, in order to improve the financial management
of public non-business training and retraining units, requires the State, ministries and branches to focus on perfecting institutions, mechanisms and policies Towards socialization, strengthening autonomy and decentralization for public non-business units to train and foster Thirdly, Financial management should be put in the context of market economy; financial management model such as enterprises, applying the state mechanism of ordering and bidding for
Trang 9services Fourth, financial management studies affirm that the most important thing for strict and effective management is institutions, mechanisms, policies and the promulgation of government regulations Fifthly, Financial management should be based on outputs, the state budget follows the norms-based ordering mechanism; Studies have analyzed the impact of policies, drawing lessons to improve financial management of training and retraining in the context of renewing education and training in our country in general
1.2.2 Issues raised need further research
1.2.2.1 The content has not been focused on intensive research
(i) Theoretical and practical basis of financial management of public
non-business training and retraining units (ii) Problems of management methods,
tools and organizational structure of financial management; financial management mechanism for public non-business training and retraining units
currently (iii) Factors affecting financial management activities of training and retraining (iv) Financial management status of public non-buisess training and retraining units under Ministry of Transport; limit; reason (v) Orientations and
solutions to improve financial management of public non-business training and retraining units under the Ministry of Transport in the following years will continue to be addressed
1.2.2.2 The main issues should be studied and solved by the thesis
- In theory: Inheriting the published research results, the thesis continues to systematize and establish the financial management theory framework of public non-business training and retraining units Focusing on clarifying financial management concepts, characteristics and subjects; the need for financial management, financial management content of public non-business training units; explore the factors affecting financial management; draw on the values to
be consulted from the financial management experience of some countries, thereby applying them to financial management of public non-business units in
Trang 10general in Vietnam and public non-business training and retraining units under the Ministry of Transport in particular
- Regarding practice: Firstly, Managing financial activities from the perspective of public finance management should be concerned such as: institutions, the promulgation of documents, mechanisms, policies and organizational management apparatus finance and payment, inspection and supervision of financial activities in a sectoral ministry in the field of education and training need to continue a more comprehensive and appropriate research Secondly, the research works on financial management approach at different angles and scopes Public non-business training and retraining units under Ministry of Transport have not been studied Thirdly, To overcome the limitations of the state budget allocation on average, the payroll norms for the transportation industry are heavy or difficult and cannot be mobilized from the socialization due to the great peculiarities Fourthly, systematic research from planning work, institutional system, policy, organizational structure to financial management method and content will be an important scientific basis for the completion of financial management for a specific ministry or branch (Ministry of Transport) Fifthly, From the development of scientific arguments (theoretical and practical basis), the direction and solution of perfecting financial management for public non-business training units under the Ministry are proposed Transport ahead of time requires a radical renovation in administrative reform, industry development to 2030 and subsequent years Sixthly, Proposal to financial management entities (Government, Ministries) some issues on institutions, investment, planning and implementation of policies to improve financial management for the Public non-business units of training and retraining under the Ministry of Transport
Trang 11CHAPTER 2 SCIENTIFIC BASIS ON FINANCIAL MANAGEMENT OF PUBLIC
NON-BUSINESS TRAINING UNITS 2.1 Financial overview of public non-business training and retraining units
2.1.1 Public non-business units provide training and retraining
2.1.1.1 The concept
Public non-business units
Training and retraining
Public non-business training and retraining units
2.1.1.2 Characteristics of public non-business training and retraining units
The operation of non-profit training and training units is state-oriented, serving the public interests and not for profit Special product supply is knowledge Use people to train people Highly interactive activities between home, school and society, agencies, units and schools The school year does not coincide with the budget year
2.1.1.3 Classification of public non-business training and retraining units
Research 2 criteria: According to the level of financial autonomy (Decree 43/2006 / ND-CP has three types of units, Decree 16/2015 / ND-CP has 4 types
of units) According to the training time, there are 2 types: (public non-business training units and public non-business retraining units)
2.1.2 Financial public service delivery training
2.1.2.1 Concept
Can be generalized: Finance in public non-business training and retraining units reflects cash revenues and expenditures of activities manifested in the form of monetary value, in kind and other capital sources aiming at achieve the goal of providing public training and retraining in knowledge improvement Research shows that there is a difference in the financial nature of public non-business units The study shows that public service delivery activities of public non-business training and retraining units are not purely socialized
Trang 12(collected from learners), thus the state budget Partially guaranteed funding only The State issued a financial mechanism to overcome the expectation of relying on the budget
2.1.2.2 Financial characteristics of public non-business training and retraining units
Originating from the role of public non-business training and retraining units, on socio-economic development Financial characteristics expressed through activities: creating financial sources; use of financial resources; distribution of financial performance; internal spending regulations and public property management
2.2 Financial management of public non-business training and retraining units
2.2.1 Concept
“Financial management of public non-business training and retraining units
is the operation of financial management entities through intentional use by management methods and tools to influence and regulate control activities of finance to achieve the goal of training and retraining ”
In financial management activities, the required issues must be properly identified about: Financial management subject; subjects of financial management; Financial management content Doing well the above contents helps the State to promulgate appropriate mechanisms and policies to bring about public spending efficiency
2.2.2 Principles, methods and tools of financial management for public business training and retraining units
non-2.2.2.1 Principles of financial management for public non-business training and retraining units
Financial management of public non-business training and retraining units should comply with the principle: Firstly, the principle of planning Second, the principle of unity and compliance with laws Thirdly, the principle of saving and efficiency Fourth, the principles of openness, transparency and accountability
Trang 132.2.2.2 Method of financial management for public non-business training and retraining units
Financial management of a public non-business units may apply one of the following methods: First, the method of full and sufficient payment Secondly, the method of revenue and expenditure difference Third, the management method according to norms Fourth, Management under economic contract bidding, contracting spending Fifth, Manage according to funding estimates It
is possible to apply multiple methods together to ensure the highest management efficiency
2.2.2.3 Financial management tools for public non-business training and retraining units
There are many financial management tools, including: Firstly, the system
of laws and policies of the state Second, Work plan Thirdly, Regarding the internal spending regulations Wednesday, Accounting and inspection Fifth, Organize the financial management apparatus The application can use one of the tools or two or more tools at the same time With the State, the management tendency does not interfere deeply with the units
2.2.3 Content of financial management for public non-business training and retraining units
2.2.3.1 Managing financial creation activities
2.2.3.2 Managing the use of financial resources for public non-business training and retraining units
2.2.3.3 Distributing financial performance results
2.2.3.4 Managing public assets at public non-business training and retraining units 2.2.3.5 Organization of financial management apparatus
2.2.3.6 Inspection, examination and supervision of financial activities
2.3 Factors affecting the financial management of public non-business units
There are two main groups of factors affecting financial management in