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THAI NGUYEN UNIVERSITY UNIVERSITY OF EDUCATION –––––––––––––––––––––––––– DAO HOANG TRUONG FINANCIAL MANAGEMENT IN HIGH SCHOOLS IN THE CONTEXT OF EDUCATION INNOVATION Major: Educational Management Code: 9140114 DISSERTATION SUMMARY THAI NGUYEN - 2019 The dissertation was finished at: THAI NGUYEN UNIVERSITY – UNIVERSITY OF EDUCATION Supervisor 1: Prof Dr Pham Hong Quang 2: Dr Ly Tien Hung Reviewer 1…………………………………………………… Reviewer 2…………………………………………………… Reviewer 3…………………………………………………… The dissertation will be defended in the university committee: THAI NGUYEN UNIVERSITY – UNIVERSITY OF EDUCATION at: The dissertation canbe read at: - National library of Vietnam; Thai Nguyen University - Learning Resource Center; - Library of University of Education LIST OF WORKS PUBLISHED BY THE AUTHOR Dao Hoang Truong (2019), "Strengthening financial management in high schools", Journal of Education and Social Affairs, No 95 (156), page 70-74, 96 Dao Hoang Truong (2019), "Improving financial management activities of high schools in the current period", Journal of Educational Management, No 1, page 7177 Dao Hoang Truong (2019), "Current situation of financial management in high schools today", Journal of Education, No 462, page 11-18, 23 Dao Hoang Truong (2018), "Innovation of financial mechanism in education activities", Vietnam Journal of Integration, No 65, page 13-17 Dao Hoang Truong (2013), "Innovation of vocational education - advantages and challenges", Journal of Theoretical Education, No 196, page 52-55 PREAMBLE Rationale Vietnam is in the process of completing a socialist-oriented market economy and proactively integrating into the world The rapid development of science and technology and educational science in the 4.0 revolution with fierce competition in many areas of social life requires education to be truly innovative The Party and the State have adopted a policy of fundamental and comprehensive innovation of education and training, focusing on renovating the management mechanism in the education system to meet the country's development requirements Improving school autonomy and accountability is one of the breakthroughs in education management innovation in Vietnam However, in the current period, not all high schools can manage financial activities well to contribute to the realization of the objectives of quality training and education The administration, especially the financial management in many schools is still loose and ineffective, even very limited, which accidentally creates waste, affecting the quality of teaching and learning in schools Therefore, in the framework of this research thesis, I have chosen and researched the project work: "Financial management in high schools in the context of educational innovation" in an attempt to improve the management of finance and the quality of education and training at high schools in the current period Research purposes Based on theoretical and practical research on financial management in high schools in the context of educational innovation, I would like to recommend some solutions for better financial management in high schools to improve the autonomy and accountability of schools and ensure the sustainability, transparency and openness in schools, contributing to the improvement of the quality of education in high schools today Research subjects and objects - Research subject: Financial activities of high schools - Research object: Financial management solutions of high schools in the context of educational innovation Scientific hypothesis Financial management of high schools is still limited; the school’s level of autonomy and capacity to perform accountability is low, causing significant impacts on educational and training activities in schools If financial management solutions are recommended and implemented in a synchronized manner in the direction of enhancing the school’s autonomy and accountability, the school’s revenue will be increased and financial resources will be effectively used, contributing to improving the quality of training in schools and meeting the current educational innovation requirements Research missions - Research the theoretical basis of financial management in high schools in the context of current educational innovation - Survey, analyze and assess the status of financial management in high schools in the context of current innovation - Propose solutions for improving financial management in the orientation of improving the school’s autonomy and accountability - Organize the testing of the urgency and feasibility of the proposed solutions Research scope - Surveys and tests were carried out at a number of high schools representing different regions of the country, including such provinces and cities as: Hanoi, Hai Duong, Phu Tho, Tuyen Quang, Da Nang, Can Tho, Ho Chi Minh City, Binh Duong and Ca Mau - Duration: from 2013 to 2017 - Scope of content: Education management is a broad issue, involving many different fields and content The scope of this research only established a scientific basis for financial management associated with the implementation of financial autonomy and accountability in the context of current educational innovation, including management of the development of financial regulations; management of financial planning; management of revenue and expenditure activities, management of final accounting and auditing activities; public and transparent implementation of financial activities in association with the school’s autonomy and accountability Approach and research method 7.1 Approach - Historical - logical approach: to assess the research history and systematize scientific documents on financial activities of the previously and currently existing educational institutions - Objective approach: The State’s orientation is that educational institutions are increasingly empowered and accountable for the school's activities, including financial activities Therefore, high schools are responsible for studying, evaluating and improving their financial management activities in line with the State’s orientation - Practical approach: to survey, analyze and evaluate the current situation of financial management activities and the finalization of the financial management system in high schools 7.2 Research methods 7.2.1 Theoretical research methods: Legal documents (Laws, Resolutions, Decrees, etc.), theoretical and practical documents related to financial management activities at schools were analysed and synthesed The documents were analyzed, evaluated, commented and quoted to solve the tasks of the research 7.2.2 Practical research methods: Such methods as investigation, in-depth interviews, experts, summary of experience, product research, etc to assess the status of financial management activities and the status of perfecting financial management activities at high schools - Survey method: + Conducting surveys and statistics to get data on revenues and expenditures for educational activities at high schools + Conducting surveys by questionnaires to get opinions of managers and teachers about financial management activities in high schools - Consultant method: get opinions from experts to build the theoretical framework, survey toolkit, as well as solutions to improve financial management activities of high schools - In-depth interview method: Directly interview managers at the survey areas to clarify the results obtained through the questionnaires, while getting necessary information for researching - Work product research method Research records, rules of expenditures, plans, books, accounting invoices, etc to assess financial management activities of high schools - Experience summarizing method Analyse records, general books, financial monitoring to find out the status and experience in financial management activities - Product research method: + Study the development of financial revenue and expenditure management plans in high schools + Study the implementation organization and check financial revenue and expenditure management plans in high schools - Experiment method Ask for evaluation comments from managers, principals and teachers about the necessity and feasibility of solutions to improve financial management in high schools 7.2.3 Mathematical statistical methods: - Use calculation and statistical models to assess the results of surveys of the current status and of the experiment results - Use SPPS statistical software for data processing Protection arguments - Finance is an important resource contributing to improving the quality and effectiveness of educational activities at high schools - Financial management at high schools has been renewed but there are still many shortcomings, so it should be implemented in the orientation of improving the school’s autonomy and accountability - It is necessary to come up with specific solutions, especially the development of financial management criteria and indicators at high schools in order to improve financial management activities in the context of education innovation New contributions of the thesis - The analysis and synthesis help clarify the concept, nature, content of the school’s autonomy and accountability when the school is given autonomy; financial autonomy and accountability in high school education; financial management at high schools in the orientation of improving the school’s autonomy and accountability in the context of educational innovation; selecting and developing criteria for surveying and evaluating financial management at high schools under the autonomy mechanism - Assess the current status of the achieved results, the limitations and indicate the causes resulting in limitations in the financial management at high schools - Propose a number of solutions to perfect financial management at high schools in the context of educational innovation in order to ensure the effectiveness, sustainability, publicity, transparency and autonomy of high schools in the national education system 10 Layout of thesis In addition to the preamble, abbreviations, conclusions and recommendations, list of references, and appendices, the main content of the thesis is organized into three chapters: - Chapter 1: Financial management in high schools in the context of educational innovation - Chapter 2: Current status of financial management in high schools in the context of educational innovation - Chapter 3: Solutions to improve financial management in high schools to enhance the school’s autonomy and accountability Chapter RATIONALE OF FINANCIAL MANAGEMENT IN HIGH SCHOOLS IN THE CONTEXT OF EDUCATION INNOVATION 1.1 Overview of the research 1.1.1 Financial management studies in education and training 1.1.2 Studies of decentralized financial management in schools 1.1.3 Overview of the research evaluation 1.1.3.1 General results from the studies 1.1.3.2 Issues that need further study From the research overview, the thesis needs to focus on solving the following basic issues: - Approach appropriate research directions, focusing on clarifying issues of financial management in high schools, including 11 2.1.4 Lessons learned about financial autonomy and accountability for high schools in Vietnam First, leaders and managers need to really understand how to perform financial management in the orientation of autonomy and accountability; Second, financial management in the orientation of autonomy and accountability requires the support and high consensus among members involved in the management; Third, school officials and teachers must have responsibilities and powers in the school's financial management activities; Fourth, the school must be considered as an independent institution in planning, estimating and decision-making on all financial management activities Fifth, develop a flexible financial management structure And the sixth lesson is to select the management model that best suits the school’s conditions and socio-economic circumstances of each locality in implementing the financial management mechanism in the orientation of autonomy and accountability 2.2 Situation and scale of education in high schools 2.3 Mechanism of education budget allocation for high schools 2.3.1 Mechanism and policies on socialization of investment resources for education Promoting socialization of education is a consistent policy of the Party and State on investment in education development in the socialist-oriented market economy 2.3.2 Mechanism for state budget allocation for high education 2.3.2.1 Mechanism of allocation for regular expenditures 2.3.2.2 Mechanism of allocation for investment expenditures 2.3.2.3 Some inadequacies in the budget allocation mechanism for high school education 2.2.3 Scale and structure of budget expenditures for high education The size and growth rate of budget spending for education and training both tend to increase in the period 2013-2017 12 300000 Unit: Billion VND 250000 200000 150000 155604 229529 234924 2015 2016 248117 174777 100000 50000 2013 2014 2017 Figure 2.3 National budget spending for education and training in the period 2013 - 2017 (Source: Report of Department of Planning and Finance-MOET, 2018) 13.48% 21.35% 28.43% 36.74% Figure 2.4 National budget spending for early childhood and general education in the period 2013-2017 (Source: Report of Department of Planning and Finance-MOET, 2018) 13 4700 Socialization budget National budget Unit: Billion VND 235000 Figure 2.5 National budget spending for education and training and socialization of eduacation in the period of 2013 - 2017 (Source: Report of Department of Planning and Finance-MOET, 2018) Table 2.3 Structure of National budget spending for education Year # Spending 2013 2014 2015 2016 2017 Total of 100 100 100 100 100 spending (%) Spending for infrastructure 17,7 18,0 18,1 18,3 17,9 (%) Regular 82,3 82 79,9 79,7 82,1 spending (%) (Source: Report of Department of Planning and Finance-MOET, 2018) Thus, the state budget allocated for educational institutions is mainly used for regular expenditures, accounting for 79.7% to 82% of the total expenditure; expenditure for infrastructure construction is just below 18.4% of total expenditure 14 2.3.4 Budget spending for high school education for a pupil 2.4 Current situation of financial management in high schools presently 2.4.1 Introducion of survey organization 2.4.2 Evaluation of the development of regulations/ financial regulations 8.5 30.4 Appropriateness of imple mentation of the regulations 7.814.6 38.7 19.9 Receiving and adjusting for being appropriate to real re quire ments 14 33.2 26 4.9 23.5 38.9 Colle cting opinions of departments in the schools for developing the re gulation 11.4 21.4 14 27.9 Publicizing the financial re gulations 13.3 29.2 15.6 9.9 36.2 Issue of re gulations on: the financial autonomy proje ct; spending and the inte rnal finance management ; use and management of the assets; publicity of the finance; inspection and inte rnal audit 19.21.74 12.9 1015202530354045 Evaluation level Poor SL (%) Evaluation level Normal SL (%) Evaluation level Good SL (%) Evaluation level Very good SL (%) Evaluation level Very good TL (%) Figure 2.1 Results of evaluation of the development of regulations/ financial regulations The survey results above show that the promulgation of financial regulations/regulations and dissemination and publicity of financial regulations and regulations are evaluated to be the best performance (with an average score of 3,11) For the remaining criteria, evaluation points are low 2.4.3 Evaluation of financial plan development associated with the school's work plan 15 4.Participation of the school Council Allocation of the budget for the school activities Mobilizin g te achers and staffs' participation in makin g cost estimates to align with the development plan and the implementation plan of the schools Colle ction of information for developin g the financial plan and the estimation 0.5 1.5 2.5 3.5 Figure 2.2 Evaluation of financial plan development associated with the school's work plan In general, the contents of the survey evaluated the implementation of financial plan development associated with the school's work plan as unsatisfactorys, most of the contents reached below the average on the prescribed scale (5 points ), the highest is just above the average on the deteromined scale 2.4.4 Management of revenue and expenditure, financial and settlement reports Figure 2.3 Evaluation of management of revenue and expenditure, financial and settlement reports at high schools 16 All contents assessed just reached the average level, of which the implementation of financial settlement reports in line with regulations is the best but the average score is only 3.30 2.4.5 Evaluation of internal financial checking, audits 60 50 40 30 20 10 1.Development of the plan of checking and financial audit Evaluation level Normal SL (%) Evaluation level Very good SL (%) Evaluation level Poor SL (%) Evaluation level Good SL (%) Evaluation level Very good TL (%) Figure 2.4 Evaluation of internal financial checking, audits The results of internal financial checking, audits showed that all contents surveyed were assessed as poor; the scores of all these factors are below the average (2.49 - 2.26 - 1.98) of the rating scale (5.0 points) 2.4.6 Evaluation of publicity and transparency in finance 17 Figure 2.5 Evaluation of publicity and transparency in finance Out of contents, the best rated content only got an average of 2.8 / 5.0 This shows that the participation of mass organizations in financial disclosure has been paid attention, but not yet met the transparency requirements in financial management 2.5 Assessment of influent factors on the financial management of high schools 18 Figure 2.6 Assessment of influent factors on the financial management of high schools The survey results show that the role of these factors is extremely important in the financial activities and financial management of high schools 2.6 General assessment of financial management activities in high schools presently 2.6.1 Advantages 1- In general, high schools have paid attention to strengthening and building a relatively effective financial management body; 2- High schools have started implementation of the Decree No 16/2015/ND-CP, dated February 14, 2015 of the Government on assigning autonomy and self-responsibility to schools; High schools have paid attention and made the preparation of financial plans and cost estimates as required; 4- The operation of financial transparency has been implemented 19 5- The financial inspection and supervision in the school have been conducted according to the regulations 2.6.2 Limitations and shortcomings Survey results assessing the current state of financial management at high schools show limitations and weaknesses that need to be overcome as follows: Firstly, regarding the improvement of financial management body, financial management mechanism/regulations of high schools financial management are not capable of exercising autonomy and accountability; Secondly, development of process and implemetation of and financial management in the direction of autonomy, accountability is not good; Thirdly, development of plans, detailed financial estimates for each stage of the school have not been given enough attention; Fourthly, development of system of accountability for financial management is still passive and lacking in methodology; Fifthly, inspection, supervision and auditing activities according to regulations are not regular and timely 2.6.3 The causes of the limitations and shortcomings Firstly, the leaders of the schools have not realized the purpose and meaning of the policy of socializing uppere secondary education in the context of increasing autonomy and financial accountability; Secondly, financial operations and financial management are still weak due to lack of adequate and timely training and retraining; Thirdly, the regulations on the financial reporting of the State are cumbersome, many complicated tables, too costly time of the financial accounting division and the Principal of the school Fourthly, the process of inspection and supervision in general and finance in particular is not suitable for the part-time working 20 conditions of officials, staff and teachers of the school when participating in this activity CONCLUSION OF CHAPTER Based on the theoretical research results of Chapter and reference to international experience in financial management in high schools, especially the school financial management model towards the overall approach towards improvement of education quality of SABER, the thesis has researched, analyzed, evaluated and clarified the current situation of financial management of high schools in the period of 2013 - 2017 The thesis also clearly identifies the basic reasons for the limitation of financial management at high schools This is a solid basis for Ph.D student to identify orientations and propose specific solutions suitable to overcome limitations, and also a practical basis for high schools to better perform financial management activities in the context of educational innovation to enhance autonomy and accountability Chapter FINANCIAL MANAGEMENT SOLUTIONS AT HIGH SCHOOLS TO INCREASE AUTONOMY AND ACCOUNTABILITY RESPONSIBILITIES 3.1 Principle of solution proposing 3.2 High school financial management solutions to increase autonomy and accountability 3.2.1 Improve the high school financial management body to exercise autonomy and accountability 21 3.2.2 Organize professional training, management capacity for staff involved in the school's financial management and raising awareness of autonomy and accountability in financial management 3.2.3 Develop procedures and review, supplement to complete the system of legal documents of the school on financial management in autonomy 3.2.4 Develop detailed financial plans for each specific period 3.2.5 Decentralize accountability on financial management 3.2.6 Supervise financial management at high schools 3.2.7 Develop a set of standards, criteria and financial management indicators towards increasing autonomy and accountability of high school 3.3 Test the necessity and feasibility of the solutions Th results of test show that the solutions are highly evaluated for the necessity and feasibility, although the number of comments on the solutions is still uneven and the level of evaluation of responses also varies However, with the necessity and feasibility of solutions to improve financial management activities at high schools, it is still necessary for the direct guidance of finance management agencies at all levels for implementing financial activities of the school, At the same time, the principal of the schools needs to be kee with principles and provisions of the legal documents on financial management, in order to have a method to direct the implementation of the school's revenue and expenditure; accounting and cashier departments must have professional skills, coordinate closely, smoothly and uphold the sense of responsibility in the work 22 COCNLUSIONS AND RECOMMENDATIONS Conclusion In the current context of educational innovation, financial management must be innovated to meet the increasing demands of education, which is financial management in the direction of autonomy and accountability in order to actively exploit resources, serving education beside the state budget The thesis "Financial management of high schools in the context of educational innovation" has addressed this issue That is: On the theoretical basis, the thesis has explained autonomy and accountability in financial management at high schools; clarified theoretical issues related to financial management at schools; has developed a number of tool concepts in the field of appropriate financial management in the direction of autonomy and selfresponsibility The thesis has also analyzed and built a theoretical framework for financial management in public high schools in the direction of increasing autonomy and accountability according to practical conditions of our country On practice, through the survey, the reserach has analysed, assessed the current state of financial management in high schools in the country Practical research results show that: high schools are very interested in the implementation of annual financial estimates; allocating financial sources according to the contents and objectives of the approved funding sources; formulating and implementing the regulations on financial spending, implementing the financial reporting regime with superior, authorized agencies However, there are still weaknesses that need to be overcome, such as: financial management is not in the direction of autonomy; the development of long-term financial plans has not been given adequate attention; the participants in financial management of schoolsy are not appropriate 23 for promoting the autonomy role; inspection and supervision plan is still weak; the quality of financial publicity and accountability reports have not yet come into effect, still dodged, etc Based on research of theory and practice, with reference to experiences of some countries in the world and based on the viewpoint of education innovation of the Party and State the thesis has proposed solutions for improving financial management to enhance autonomy and accountability at high schools To prove the correctness of the proposed solutions, Ph.D candidate has conducted a test The test results show that the proposed solutions are highly evaluated for the necessity and feasibility However, to use synchronous solutions in practice, it is necessary to base on the specific conditions of each area, region and school to ensure practical conditions to achieve the highest efficiency Recommendations 2.1 For the Government Decree No 16/2015/ND-CP issued on February 14, 2015 replacing Decree 43/ND-CP is a new step in promoting autonomy and self-responsibility for public units, but overall, the autonomy is somewhat limited In Decree 43, as well as in Decree 16, autonomy is understood as the purpose that public schools need to achieve by securing expenditures from recurrent spending to management and investment one The basic ideology in these decrees is to reduce State budget expenditures in public service sectors This is necessary but cannot be applied simultaneously to all areas, as well as to the field as education, It must understand that general education is the education levying on order, not market service Tuition fees may be set in high schools or in some education institutions to meet the needs market of education high quality, but there should be no requirement for self-financing as a prerequisite for autonomy 24 On the other hand, the Decree providing specific regulations on autonomy for public units in the field of education has not been issued Therefore, the State management agencies need to quickly issue the Decrees regulating autonomy for non-business units in the field of education, specific provisions for education institutions in general and public high schools in particular in the national education system The current allocation norms for high schools are still inadequate, especially in localities facing socio-economic difficulties Revenue from the State budget is not sufficient to achieve autonomy Therefore, it is necessary to promulgate regulations on the norms of training costs for high school pupils as a basis for budget allocation of local authorities The State should specify, clarify the role and authority of the school councils and the relationship between the school councils- the principal and the school council memberes; clarifies the school's accountability to the school councils, parents and local communities, and superior management agencies; concretize acamdemic, human resource and financial autonomy righrs; financial disclosure forms, contents to be reported and explained; subjects that receive reports and explanations about the school's financial activities To promulgate specific credit policies for public nonbusiness units in the field of education and training, including high schools The purpose is to create mechanisms for autonomous schools in the region of high socialization to mobilize credit capital from banks to make investments, upgrade facilities and training programs to improve the quality of education and training 2.2 For the provincial People's Committee Reviewing the legal documents, completing the legal system for early and prompt implementation of decentralization and assignment of autonomy and autonomy level according to the Government's regulations (Ministry of Education and Training, 25 Ministry of Finance, Ministry of Home Affairs) for high schools Implementing the autonomy mechanism is to create conditions for pricipals and staffs in high schools to actively use the assigned payroll and funding, associating the use of funding with the quality and efficiency of jobs and agencies The management agencies of schools only assess the quality and efficiency of work assigned to the school Secondly, it is necessary to promulgate basic criteria to supervise and evaluate the results of implementing the tasks of the schools when implementing the autonomy and accountability according criteria proposed by the thesis 2.3 For high schools It is necessary to proactively organize appropriate financial management, implement early financial management solutions that the thesis has proposed to manage finances well and contribute to improving the quality of education at schools./ ... Management of revenue and expenditure, financial and settlement reports Figure 2.3 Evaluation of management of revenue and expenditure, financial and settlement reports at high schools 16 All contents... project work: "Financial management in high schools in the context of educational innovation" in an attempt to improve the management of finance and the quality of education and training at high schools... schools in the context of educational innovation, I would like to recommend some solutions for better financial management in high schools to improve the autonomy and accountability of schools