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The thesis only studies the situation of developing the financial resources for public higher education in Vietnam. The author performs statistics and summarizes the data on the structure of financial institutions at 55 institutions of higher education nationwide in all the training groups belonging to two groups of higher education institutions: The group is completely self-financed in terms of finance and group partially financial autonomy and carry out opinion surveys of students of 5 typical public tertialry institutions in 5 typical industry groups.
1 PREAMBLE 1. The urgency of thesis In the current period, higher education plays an important role in determining the high quality human resources necessary for the industrialization and modernization process of the country and international integration. However, to achieve the important goal of modern higher education development is to train employees to become global citizens to adapt to the technological revolution 4.0, besides human resources experienced, professional lecturers, material resources Facilities and modern equipment must mention the importance of financial resources Development of financial resources, especially financial resources from socialisation of higher education is both a goal and a motivation to arrange, innovate, develop and improve the operational efficiency of higher education institutions; create motivation to promote sustainable development of education and training, thereby reducing the burden of spending on the state budget. In recent years, the State and higher education institutions in Vietnam have constantly improved policies and methods of mobilizing and using financial resources and obtained very important initial results. However, policies and methods for developing the financial resources for higher education are new, broad and relatively complex issues, thus it cannot help preventing obstacles, limitations and inadequacies Facing difficulties and shortcomings of the State's policies, the method of developing the financial capacity of higher education institutions in Vietnam, the problem in the context of the world having many rapid and complicated changes: it is necessary to have specific policies, methods of development, consistent, flexible and suitable to economic, political and social conditions in order to improve and improve the autonomy and ensure the quality of training and meet expectations of the State, learners and other subjects in society Therefore, it is necessary to study in a systematic and intensive way to summarize and evaluate in a comprehensive and profound way and have scientific arguments about policies and methods for developing the financial resource for higher education in Vietnam. With that meaning, the candidate has selected the topic "Solution for financial resource development for public higher education in Vietnam" as its research topic 2. Aim and mission of the research The purpose of the thesis research is based on clarifying the function of developing the financial resources for education and training, the reality of the development of the financial resources for higher education in Vietnam to propose solutions to develop the financial resources for education and training in Vietnam in the period of 2025 2030 Research mission of the thesis: In order to achieve the purpose, the thesis needs to perform 3 basic tasks: Systematizing the basic issues of the development of financial resources and giving views on the development of financial resources for education and training. Determining the factors affecting the development, development principles and criteria for evaluating the development of the financial resources for higher education Based on the analysis of the situation and specific data, the dissertation provides objective assessments on the current status of developing financial resources for higher education in Vietnam in the period of 20122017 From the current situation of developing financial resources for education and training in Vietnam in recent years, combined with international experience and development orientation of higher education in the coming time to come up with appropriate solutions 3. Object and scope of the research The research object of the thesis is the theoretical and practical issues about the development of financial resources for education and training Research scope of the thesis: Regarding the content: The thesis focuses on studying the theoretical basis, the current situation and proposing solutions to develop the financial resources for education and training About space: The thesis only studies the situation of developing the financial resources for public higher education in Vietnam The author performs statistics and summarizes the data on the structure of financial institutions at 55 institutions of higher education nationwide in all the training groups belonging to two groups of higher education institutions: The group is completely selffinanced in terms of finance and group partially financial autonomy and carry out opinion surveys of students of 5 typical public tertialry institutions in 5 typical industry groups About time: The thesis focuses on researching the situation of developing the financial resources of higher education institutions in the period of 20122017 and proposing solutions to 2030 4. New contribution of the thesis The thesis has some new theoretical and practical contributions as follows: First: The thesis has synthesized, systemized and developed more theories on the development of financial capacity for education and training In which, clarifying the content of concepts of developing financial capacity and developing financial capacity for public tertiary education, classifying financial factors in higher education institutions, criteria for evaluating the development of agricultural productivity, principles of developing financial and elements affacting the development of financial resources for education and training In particular, the goal of developing the financial resources for education and training is to enhance the mobilization and rational exploitation of all financial resources to effectively invest in higher education for the purpose of strengthening financial autonomy and sustainable financial development in association with improvement , improve the quality of training Second: The dissertation generalizes the experience of some countries with developed higher education in the world and some countries have many similar conditions in the region on developing each financial resource for higher education, about financial autonomy and withdrawal typical lessons for higher education in Vietnam Third: Overview of the administrative management model of education and training, the situation of development of education and training in Vietnam on the scale, quality of training and investment structure from the state budget Fourth: Surveying, synthesizing and analyzing data at 55 higher education institutions in the whole country; results of quantitative analysis of factors affecting tution policy for higher education in view of learners; thereby allowing an objective assessment of the current situation of the development of financial sources of higher education institutions in Vietnam in the period of 20122017 Fifth: Based on scientific arguments, international experience and lessons for higher education in Vietnam; the achievements and limitations that exist in the development of the financial resources for current education and training in Vietnam; the views, orientations and objectives of developing the financial resources for higher education in 2025, vision of 2030; The author proposes a number of solutions to improve the State's policy system and the specific methods of developing financial institutions of higher education institutions, including two main solutions: (1) Group of solutions to policy reforms of the State to enhance mobilization and improve efficiency, management and use of financial resources for public higher education: Perfecting autonomy and supervision policies supervising autonomous implementation at higher education institutions; renewing policies on State budget investment; perfecting policies on tuition fees and learner support tools; complete policies to enhance socialization of higher education (2) Solution group on innovation of mobilizing, managing and using financial resources of higher education institutions: Improving financial autonomy of higher education institutions; strengthen the exploitation of financial resources from tuition through endogenous factors; develop a separate tution policy for each higher education institution; strengthen the exploitation of other financial resources besides financial resources from tution and strengthen the management, inspection and internal control 5. Contents of the thesis In addition to the introduction, conclusions, references and appendices, the thesis structure consists of 4 chapters: Chapter 1: Overview of research situation and research methods Chapter 2: Rationale for developing financial resources for public higher education Chapter 3: Current situation of developing financial resources for public higher education in Vietnam today Chapter 4: Some solutions to develop financial resources for public higher education in Vietnam CHAPTER 1: OVERVIEW OF RESEARCH SITUATION AND RESEARCH METHODS 1.1. Overview of research situation (1) Studies on the trend of financial autonomy, such as: Financing the financial policy for higher education institutions in the police sector (Nguyen Xuan Hiep 2014), University autonomy: The trend of development (Hoang Thi Xuan Hoa 2018), Assessment of the implementation of financial autonomy mechanism at the Ho Chi Minh University of Economics (Phan Thi Bich Nguyet 2013) (2) Studies on State budget investment, such as: Adjusting the financial investment structure for higher education in Vietnam (Bui Phu Anh 2015), Perfecting the financial management mechanism to promote society education in Vietnam (Bui Tien Hanh 2007), Financial policy reform for the public higher educational institutions associated with sustainable growth (Vu Nhuy Thang and Hoang Thi Minh Hao 2012) (3) Studies on exploitation and mobilization of financial resources from socialization of higher education: Improving the financial management mechanism for highquality training programs in higher education institutions in Vietnam (Nguyen Thu Huong 2014), The situation of piloting financial autonomy in higher education institutions some issues (Nguyen Ngoc Vu 2013), Good practice in sosts sharing an education in education higher (Asian Development Bank 2009) (4) Studies on the relationship between mobilizing and using financial resources: Financial management of higher education institutions in Vietnam (Vu Thi Thanh Thuy 2012), Finance for higher education: Trends and problems (Arthur M.hauptman 2010) and Defining Quality in Education (UNICEF 2000) 1.2. Research gap and research orientation of the thesis Under many different research perspectives, articles, scientific works, recent doctoral dissertation on basic financial higher education have studied and suggested some contents: University autonomy is a common trend and the necessity for developing higher education in the current period and should implement "integrated autonomy"; should allocate the state budget according to the quality of training, the ability of socialization of disciplines, higher education institutions or allocation of state budget according to the output factors, based on the training/students (training capacity); sharing the cost of higher education or tution applying the service price, especially the roadmap for calculating the full cost of training, the method of tution sharing; the issue of privatizing the financial resources for higher education and some basic contents of higher education However, due to the time factor as well as the scope and scope of research, the above studies still have certain "gaps", which are also the points that the candidate intends to exploit and research in my thesis, specifically: Overall study of financial resources in education and training; research on the development of finacial resources with two groups of subjects, namely state agencies and higher education institutions; analyzing the situation of developing finalcial resources through the system of policies to develop financial resources and the system of indicators to assess the development of the financial resources of two groups of higher education institutions On the other hand, research on the development of financial resources for education and training institutions is really necessary before objective conditions: Practice of financial autonomy in particular, university autonomy in general in Vietnam and the roadmap to calculate sufficiently tution From the research gaps and the above objective conditions, the candidate has chosen the issue of "Developing financial resources for public higher education in Vietnam" as the thesis topic 1.3. Research Methods The thesis used methodologies: dialectical materialism and historical materialism; Specific methods: systematization; analyzing, synthesizing theory, history, investigation, statistics, analysis and summarizing experience and a number of techniques: Qualitative and quantitative analysis, SPSS Methods of data collection and processing: Regarding secondary data, the author synthesizes data of 55 higher education institutions from 20122017, with the support of Microsoft Excel 2017 software to analyze the development situation for higher education in general, developing the financial resources for higher education in particular through the criteria of evaluating the development of financial resources. Regarding primary data, the author collects through questionnaire method through surveys and survey students at 5 higher education institutions with 662 students from the research sample; use Microsoft Excel 2017 software to apply descriptive statistical methods and use factor analysis method with the support of SPSS software to produce regression model Research overview model: Y = f (F1, F2, F3) Y: Expected tution level F1: A group of factors showing the characteristics of the higher education institutions, including: Facilities, lecturers, organizational and coordinating departments, accumulated skills, program content and teaching methods F2: Group of elements that show the characteristics of the public higher education institutions, including: Elements of residence; income of learners’paretns F3: Group of factors that show the characteristics of learners, including: The gender and learners' majors Chapter 2: THEORETICAL BASIS OF FINANCIAL RESOURCE DEVELOPMENT FOR PUBLIC HIGHER EDUCATION 2.1. Overview of public higher education 2.1.1. Concept of higher education and public higher education From the results of approaching and analyzing higher education at different perspectives, the candidate conceived: (i) "Higher education is basically learning and training activities organized and implemented by higher education institutions to ensure the provision to learners, knowledge skills and professional qualities corresponding to qualifications and according to the program, the prescribed time ” (ii) "Public higher education and training is understood as the higher education activities organized, implemented and implemented by the Government agencies and controlled by the public legal system." 2.1.2. Classification of higher education institutions Depending on different research purposes, it is possible to classify higher education institutions according to some following criteria: based on the nature of ownership, based on the affiliated managing units, based on training occupations and way of stratifying development orientation, financial autonomy level In order to match the research content, the candidate combined classification of higher education according to the nature of ownership and degree of financial autonomy, the higher education institutions are classified into two main types: fully independent financial education institutions. (Selfassurance of recurrent expenditures and investment expenditures) and the independent education and training establishments are partly autonomous (selfassurance of regular expenditures; selfassurance of a part of regular expenditures and guaranteed by the State for regular expenditures) 2.1.3. The role of public higher education institutions in the higher education system In addition to the general roles of higher education, higher education institutions also have important roles in the higher education system, including: Education and training institutions form and develop showing the State's role in higher education in mechanical regulation of social resources structure and create equity in university access; Education and training establishments play an important role and implement development investment policies for the country's higher education system; Education and training establishments have the mission of supplying highquality human resources, scientific research and technology transfer to meet the development and integration needs of the country and the system of higher education institutions contributing to the shortage of the nonpublic higher education system. 2.2. Financial resources for public higher education 2.2.1. Concept of financial resources for public higher education From the results of approaching and analyzing the financial capacity, in order to be suitable for the purpose of the study, the researcher conceived: (i) The financial capacity is the source of money or asset value that the entities can exploit and use to achieve certain purposes 2.2.2. Classification of financial resources for public higher education Depending on the purpose of the study, the financial resources in the educational institutions are classified according to different criteria, which can be based on a number of criteria: the subject providing financial resources, according to the nature of the source of funds, the origin financial resource In order to match the content of the thesis, the author said that the financial resources for higher education include three main sources: Stateinvested financial resources; Financial resources from tution and other financial resources 2.3. Developing financial resources for public higher education 2.3.1. Concept of financial resource development for public higher education From the different approaches, the candidate believed: (i) The development of financial resources is the use of specific policies and measures by the entities to increase the financial resources in both quantity and quality, (ii) The development of financial resources for education and training is that the higher education institutions based on the application of different policies and measures to mobilize maximum of financial resources, while ensuring the stability and sustainability of financial resources and meeting the developing requirements of higher education institutions in each stage 2.3.2. Criteria for evaluating the development of financial capacity for public higher education Based on the concept of developing financial resources for higher education, to assess the development of the financial resources of higher education institutions, it can be based on two basic criteria: The development of financial resources scale and the development of the financial resources quality 2.3.2.1 Criteria for evaluating the development of scale and quantity of financial resources a. Absolute growth rate of financial resources: TNL = TNL1 TNL0 b. Growth rate of financial resources: K= TNL1 − TNL0 x100% TNL0 c. Diversification of financial resources: NL = SNL1 SNL0 d. Cost of mobilizing financial resources: TCP = TCP1 TCP0 CP1 = TCP0 TCP1 x100% , CP0 = x100% TNL1 TNL0 CP = CP1 CP0 2.3.2.2. Criteria for evaluating the development of quality a. Structure of financial resources: TNL = NL1+ NL2+ NLi+ NLn (i