Trong thdi gian tdi, khi de an cd che hpc phi mdi dffdc duyet, ddng thdi Nhii nffdc se tang cffdng tinh tff chu tai chinh cho cac trffdng hpc nham thffc hien ke^hoach giai doan de'n [r]
(1)I
NGHIEN CL/U-TRAO DOI
;Cai each quan ly tai chinh cong
trong cac hoc vien, trttog dai hoc
C
li each quan 11 tai chinh cdng
cd the hieu la viec ddi mdi cd
che phan cap quan ly tai
chinh va ngan sach bao dim
vai trd chi dao cua ngan sach Trung
fldng; ddng thdi phat huy tinh chu
dpng, nang ddng, sang tao va traeh
nhiem cua cac ddn vj su" dung ngan
sach pham vi dfl toan dfldc
duyet phu bdp vdi che dd, chinh sach
nham dim bao dat muc dich cua Nha
nfldc
Cd che tfl chu tai chinh dd'i vdi cac
Hpc vien, trfldng dai hpc (gpi tat
trfldng hpc) the hien nhffng bffdc dich
chuyen nha't dinh qua trinh quin
ly theo hfldng tang cfldng tinh tfl chu
cua cac trffdng hpc Nghj djnh sd
10/2002/ND-CP ddi da trao quyen
tif ehu ve quin ly bien che, lao ddng
boat dpng chuyen mdn, quin ly tai
chinh cho cac ddn vi sff nghiep dd
cd cae trffdng hpe
Tiep theo, Chinh phu da ban hanh
bai nghj dinh mdi va cac thdng tff
hffdng dan: Nghi dinh
130/2005/ND-CP 17/10/2005 quy djnh che dp tfl
chd tfl chju traeh nhiem ve sff dung
bien che va kinh phi quin ly hanh
chinh dd'i vdi cac cd quan nha nfldc;
Nghj djnh 43/2006/ND-CP
25/4/2006 quy dinh quyen tfl chu, tfl
chju traeh nhiem ve viec thflc hien
nhiem vu, td chflc bd may, bien che va
tai chinh dd'i vdi ddn vi sfl nghiep cdng
lap; Thdng tfl lien tjch
03/2006/TTLT/BTC-BNV hfldng din
thflc hien Nghj dinh 130/2005/ND-CP
va Thdng tfl 71/2006/TT-BTC hffdng
dan thffc hien Nghj djnh
43/2006/ND-CP
Theo dd, tat cl cd quan quin ly
hanh chinh de'n nhffng ddn vj sff nghiep
cd thu deu thffc hien che dp tfl chii, tfl
chju traeh nhiem ve sff dung bien che
va kinh phi quin ly hanh chinh theo
Nghj dinh 130/2005/ND-CP
Viec thflc hien cac nghj djnh mdi
se giup cho cac flifdng hpc cd quyen tff
chu thffc sff ve siS dung kinh phi, bien
che; chii ddng bdn quin ly va td
chffc thffc hien nhiem vu dffdc giao
•4
1 _^
Lanh dao cac trfldng hpc dfldc quyet
djnh cac kholn thu va nhiem vu chi ddi
vdi phan kinh phi dfldc giao tfl chd,
dfldc quyen thu cac kholn tff lien
doanh, lien ket, cung ffng djch vu dao
tao va nghien cufl khoa hpc Phan kinh
phi ddi sau trang trai cac chi phi
boat dpng va trich lap cac quy theo quy
dinh, cac trfldng hoc dffdc sii dung de
tang them thu nhap eho ngffdi lao
ddng Mffc tang thu nhap khdng
gidi han dd'i vdi cac ddn vj tff bio dim
toan bd kinh phi chi thfldng xuyen
Trong thdi gian qua, mac du cd
nhieu ngudn huy ddng, nhflng tat
cl cae ngudn tai ehinh dau tfl cho giao
due dao tao, ngudn NSNN van gifl vai
trd chu dao va quan trpng nha't Ding
va Nha nfldc ta coi giao due dao tao la:
"qud'c sach bang dau", va danh flu tien
hang dau cho viec bdtri ngan sach giao
due dao tao, bao dam ty le NSNN chi
cho giao due dao tao Theo bao cao ciia
Bd Giao due va Dao tao, binh quan
trong 10 nam qua, tdng chi eho giao
due dai hpc dat khoing 10% tdng ngan
sach nha nfldc danh cho giao due va
dao tao Ben canh nhflng ket qua dat
dfldc viec chi ngan sach cho cac
flfldng hpc van cdn mdt sdba't cap nhfl:
- Giao due va dao tao chfla trd
thanh mdi quan tam hang ngay, dfldc
sfl chi dao trifc tiep, thfldng xuyen ctia
cac cap lanh dao Tham chi, ngan sleh
Nha nfldc phan bd cho giao due va dao
tao d nhieu dja phfldng cung de dang bj
dieu chuyen cho cdng viec khae
- Phfldng thffc phan bd kinh phi cho
giao due dai hpc mang tinh binh quan,
dan trai va cd nhieu bat hdp ly, khdng
gan vdi chat Iffdng dao tao
- Chi phi nha nffdc phan bd binh
quan eho mdi sinh vien cdn thap Cu
the, theo bao cao cua Vu tai chinh - Bd
giao due va dao tao chi cho dao tao sau
dai hpc binh quan 2,39 trieu ddng/hoc
vien/nam (nha nffdc chi 79 ty ddng cho
33.350 hpc vien, nghien cufl sinh) Nhff
vay, cdng them 3,3 trieu ddng hpc
phi/nam thi chi phi dao tao nghien cihi
sinh mdi nam chi d mffc khoing 5,7
trieu ddng Mffc ehi ngan sach nha
nfldc binh quan cho sinh vien cdn rat
thap, nen cdn nhieu khd khan cho cac
trfldng dai hpc, cao dang viec
tang cfldng dau tfl mua sam trang thie't
bi, tai lieu giao trinh, ddi mdi phffdng
phap giang day de nang cao chat Iffdng
dao tao
- Tff chii tai chinh cdn bd chat: cac
trfldng hpc chju sff dieu chinh ciia
nhieu thu tuc, cd che nen nhieu dff an
dau tff cd sd vat chat cho trffdng hpc
cham dffdc giai ngan hoac da hoan
thanh nhffng ehffa dffdc quyet toan
Theo bao cao ciia Qud'c hdi, tinh den
(2)^NGHIEN CLfU-TRAO DOI
thang nam 2010 cd 529 hang muc cdng trinh da hoan nhffng cac chii dau tff ehffa tap hdp dffdc day dii hd sd de trinh bd tham tra, quyet toan vdi tdng sdvdn len de'n gan 3.000 ty ddng Ngoai cac trffdng hpc van bj bd chat bdi cdche hpc phi
Trong thdi gian tdi, de an cd che hpc phi mdi dffdc duyet, ddng thdi Nhii nffdc se tang cffdng tinh tff chu tai chinh cho cac trffdng hpc nham thffc hien ke^hoach giai doan de'n nam 2015 va 2020 gilm dan ti le ehi cua ngan sach nha nffdc, tang dan ngudn hpc phi va ngudn thu cua cac trffdng, ddng thdi nghien cffu, cd quy dinh cu the ve ti le phan tram vd'n cho xay dffng cd bin tdng ngan sach cho giao due DH va nguyen tae phan bd vd'n dau tff cho cac trffdng De lam nhffng dieu tren, viec ddi mdi quin li tai chinh cdng ddi vdi cac trffdng hpc can phai dffdc dat Trong dieu kien hien cd the de cap mdt so giai phap sau:
Thff nha't: Dau tff cho sff nghiep giao due va dao tao phli chii y tiing chi cho cdng tac giang day va hpc tap, cd che dp chinh sach dai ngp ddi vdi ngffdi lam cdng tac gilng day, dim bio tien Iffdng tffdng xffng vdi lao dpng ciia Ciic nhii giao (phii hdp trinh dp vii nang life ciia hp) Ddng thdi cdng tiic quin ly tai chinh ddi vdi sfl nghiep giao due va dao tao phai dfldc thflc hien dung theo "Luat NSNN" Cu the:
- Bp Tai chinh ehii ddng phd'i hdp vdi Bd Giao due va Dao tao, Bd Ke hoiich va Dau tfl de lap dfl toan ngan Siich, phan bd NSNN va phfldng an phan bd (ke cl phan bd chfldng trinh muc tieu dao tiio) trinh Chinh phu
- Bd Giao due va Dao tao cd triich nhiem phd'i hdp vdi Bp Tai chinh, Bd Ke hoach va Dau tfl viec xay dffng, tdng hdp va dff kien phan phd'i ngan sach toan Nganh (ca phan ngan sach trung ffdng danh cho cac chffdng trinh muc tieu) gffi Bd Tai chinh, Bd Ke hoiicb va Diiu tff xem xet can ddi trtnh Chinh phii, de Chinh phii trinh Qud'c hpi phe duyet
- Thffc hien quan ly thd'ng nha't thu, chi t^i chinh dd'i vdi tat cl cac cd sd gido due dao tiio dung muc dich, dim bao thd'ng nha't ciic quy djnh ve chi tieu tli chinh, du la cd ,sd cdng lap hay ngoai cdng lap Sff dung ngudn vd'n dau tff phiit trien sff nghiep giiio
due va dao tao phli dung mue dich, gan vdi khdi Iffdng, chat Iffdng cdng viec, bio dam cd hieu qui Ddng thdi can phli tiet kiem chdng lang phi nhat la chi mua sam, sffa ehffa va chi cho cdng tac hanh chinh quin trj
Thff hai: giao due va dao tao mdt pham vi nha't dinh cung dang dffdc coi la mpt linh vffc cua nganh kinh t e -"kinb te tri thffc", cac sin pham ciia linh vffc tao dffdc the bien bang cac van bing d mdi bac hpc khae Vi vay, phli dffdc coi nhff cac sin pham bang boa dac biet, cd quan nao sff dung ngffdi lao ddng cd cac van bang tren phli nop vao NSNN mdt kholn tien nha't djnh (dd'i vdi tffng loai van bang)
Trong thffc te, neu nhff cac td chffc, ca nhan tuyen dung lao dpng da qua dao tao khdng tham gia ddng gdp mdt phan chi phi cho sff nghiep giao diic va dao tao thi ve mat kinh te, bp cung it quan tam den viec sff dung bdp ly lao ddng da dffdc dao tao Tff dd, tat yeu se dan den y mudn cd dffdc mdt sd lao ddng da qua dao tao vffdt qua nhu cau thflc te Cdn neu lao ddng dfldc dao tao dieu kien sff dung mdt phiin ddng gdp kinh phi ciia cac td chffc, ca nhan tuyen dung lao ddng thi vffa cd y nghia bd trd kinh phi cho NSNN, vffa gan vdi yeu cau sff dung lao ddng da qua dao tiio mdt Ciich hdp ly va cd bieu qui ciia Ciic td chffc, Cii nhan tuyen dung lao ddng
Thff ba, tffng bffdc nang cao hieu qui quin ly chi NSNN
Ciic trffdng can tap trung kiem soat dau vao thdng qua cac kholn muc va djnh mffc chi tieu mang tinh bat buoc Biet van dung va sff dung hieu qui quyen tff chii cac quyet djnh ve mffc ehi, ndi dung chi, phan bd ngan sach, quin ly va sff dung tai sin ciia cac cd sd dao tao se lam cho ngudn thu sff nghiep tang len va chi phi thffdng xuyen dffdc sff dung tiet kiem bdn Day chinh la muc tieu cua cdng tac quin ly tai chinh cac cd sd dao tao d nffdc ta hien Mat khae, de dim bio chi NSNN cho giao due dao tao hieu qui hdn va cdng bang bdn can phli gilm dan sff hd trd cho cac cd sd giao due dao tao cdng lap hien (bd trd cho ben cung) sang hd trd cho cac ddi tffdng sff dung djch vu (hd trd cho ben cau nhff: tang sd' vd'n, mffc vay, md
rdng ddi tffdng dffdc vay cua quy tin dung sinh vien cho cac dd'i tffdng can cd sff bd trd ciia Nha nffdc)
Thff tff, tang cffdng khai thac va sff dung cd hieu qui cac ngudn vd'n tff nffdc ngoai
- Huy ddng va md rdng hdn nffa cac ngudn vd'n dau tff ciia nffdc ngoai dffdi dang vien trd, hdp tac qud'c te dao tao va nghien cufl khoa hpc thdng qua cac dfl an, tranh thii sfl giup dd, vien trd khdng hoan lai ciia cac cd sd dao tao, cac td chffc qud'c te, Viet kieu d nffdc ngoai
- Can phli chii ddng vay vd'n ciia cac td chffc qud'c te va Chinh phii cac nffdc de gdp phan dap ffng nhu cau dau tff cang tang cho sff nghiep giao due va dao tao
- Chu trpng viec chuan bj dpi ngu can bd cd dii nang Iffc de tranh thii dffdc nhieu dff an va trien khai cd hieu qui d Viet Nam Thffc te'cho tha'y rd: neu dff an nao chiing ta cff dffdc can bd cd trinh dp chuyen mdn cao tham gia lam viec vdi cac chuyen gia nffdc ngoiii, thi dff an dd chung ta cd quyen chi ddng cao hdn, binh diing hdn, ddng tien ciia dff an dffdc sff dung dat hieu qui cao hdn va chat Iffdng chuyen gia Cling tdt hdn
- Cd nhffng chinh sach tao dieu kien cho cac cd sd dao tao nffdc thffc hien viec lien doanh, lien ket vdi Ciic ddi tiic nffdc ngoiii de ciing dao tao, nghien cffu khoa hoc va trien khai ffng dung khoa hoc - cdng nghe vao sin xuat Vdi muc dich vffa nang cao chat Iffdng diio tao, vffa cd them ngudn ngan sach dau tff trd lai cho dao tao, nghien ctfu khoa hpc va niing cao ddi sdng can bp, giao vien cac cd sd dao tao
Thff nam, can giam sat chat che viec chi NSNN cho linh vffc khoa hpc -cdng nghe Hang nam Nha nffdc phiin bd 2% tdng chi NSNN cho ITnh vffc khoa hpc - cdng nghe, nham day manh nghien cffu khoa hpc, ap dung nhffng tffu ciia khoa hpc - cdng nghe de phat trien kinh t e - x a hdi BpTai chinh mdt mat can giam sat chat che viec chi NSNN cho ITnh vffc nay, mat khiic cd the giam cac kholn chi nghien cffu khdng thie't thffc de tang cffdng viec nhap cdng nghe tien tien diiu tff cho giao due va dao tao
LINH OANH