Nghien ciiti uao ddi
Ban ve xac dinh gia phi dao tao tai cac col sd dao tao
t r o n g di^u k i e n tw chu
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X^c dinh gi^ phi dich VIJ dao t^o t^i c^c ca sa dao fgo trong dieu ki0n ty chu da v^ dang la van de du^ quan tam trong dieu ki$n hi$n nay. Bai viet neu each thi>c tiip cin nhSm tang cuung vai tro cua ke toan quan tri trong viic nhin dien, ghi nh$n chi phi va tinh gia phi dich vu dio t^o.
TCP khoa: Gii phi dich vu dao t^o, gia dich vy dao tao, ca sa dao tao, diSu l<i$n ti/ chu
Thirc trang he thong van ban phap quy li§n quan
Th^ nhdt, trong nhirng nam qua, be thdng van bin phip quy lien quan tdi viec xac djnh v i hach toan gia phi tai cac ca sd dao tao da timg bude dupe bd sung v i hoin thidn.
Nam 2006, Chinh phu ban hinh Nghi dinh sd 43/2006/ND-CP, quy djnh quyen tu chu, tu chiu trich nhi^m vd thyc hien nhiem vy, td chuc bg miy, bien che v i tii ehinh doi vdi don vi su nghidp edng lap.
Nam 2011, Bg Tii chinb ban hanh Thdng tu sd 141/201 l/TT- BTC, quy djnh vd ehd do thanh toan tien nghi phep hing nam ddi vdi can bO, cdng chitc, vidn chiic, lao dpng hgp dong lam viec trong cac ea quan nbi nudc va don vj sy nghi$p cong lip.
Nam 2012, Qudc hgi thong qua Luit Gia.
Chuc A n h T u *
Nam 2014, Chinb phii ban hinh Nghi quydt sd 77/NQ-CP, vd thi diem ddi mdi ea che boat ddng ddi vdi cic ca sd giio dye dai hge cdng lap, giai doan 2014-2017.
Nira 2014, Chinh phii ban hanh Nghi djnh sd 99/2014/ND-CP, quy dinh vide diu tu phat trien tidm luc v i khuyen khieh boat ddng khoa hgc v i cdng nghe trong eac ea sd giio due dai hgc.
Nam 2015, Chinh pbii ban hanh Nghj djnh sd 16/2015/ND-CP, quy dinh CO che ty chii eua dan vj su nghidp cdng lap.
Nam 2015, Chinh pbii ban hinh Nghi dinh sd 86/2015/ND-CP, quy djnh ve ca chd thu, quin ly hgc phi ddi vdi ca sd giao dye thude he thdng giao due qudc dan vi cbinh sach mien, giira hge phi, hd trg ehi phi hge tip, tir nara bgc 2015- 2016 ddn nam hge 2020-2021
Nam 2016, Chinh pbii ban hinh Nghj djnh so 54/2016/ND-CP, quy djnh ca che tu ehii cua cac td chuc khoa hgc vi cdng nghd cdng lap.
Nam 2016, Chinh phii ban hinh Nghi djnh sd 141/2016/ND-CP, quy dinh ca chd tu chii ciia don vi su ngbiep cdng lap trong ITnh vyc kinh te va sy nghidp khic.
Nam 2017, Bd Tii chinh ban hinb Thdng tu sd 90/2017/TT- BTC, quy djnh vide thuc hidn ca chd tu chu tai chinb ddi vdi td chiic khoa hpc va cdng nghe cdng lap.
Nhan- 22/12/2019 Bien tap. 02/01/2020 Duyet ddng-12/01/2020
Nam 2018, Chinh phu ban hinh Nghj djnh so 145/2018/ND-CPsira ddi, bd sung mot sd dieu eiia Nghj dinh so 86/2015/ND-CP.
Nim 2019, Qudc hdi thdng qua Luit Giio due.
Nam 2019, Bp Giio due va Dao tao ban hinh Thdng tu sd 14/2019/TT-BGDDT, hudng din xay dyng, thim dinh, ban hanh dinh miic kinh te - ky thuit va phucmg phip xay dung gia djch vu giao dye dao tao ip dung trong ITnh vuc giio due dio tao.
Thir hai, ehe do kd toin dan vi hinh chinh su nghiep dugc ban hinh.
Ngay 10/10/2017, Bd Tii cbinh ban hinh Thdng tu sd 107/2017/TT-BTC, hudng din chd dp kd toin hanh chinh sy nghiep ap dung cho dcm vi hanh cbinh su nghiep trong dieu kidn ty ehii cQng nhu hudng den su bgi tu vdi che do kd toin doanh ngbiep.
Thu ba, da cd su sira ddi, bd sung vi Id trinh tinh gia phi dich vu dao tao mpt cich diy dii ban va phii hpp vdi thuc tidn.
Tliietu; thyc hien kidm djnh cac ca sd dao tao mot cich minh bach vi rd ring theo cac tieu thiic cu tbd vd chuong trinh, ndi dung, hpc phi, hgc lieu...
* Hoc vi$n Tdi chinh
0 chi We todn SWlem todn so thdng h 2/2020
Nghidn cilli trao ddi
Nhirng yeu td anh hirdng toi gia phi dich vu dao tao
Thu nhdt, ea che quan ly bao gdm CO che quan ly hanh chinh va CO che quin ly tii ehinh. Didu do dupe the hidn qua vide bd tri nhin su hgp ly, khoa hpc, cai tien bg raay quin ly, kiem soit tdt ehit lugng lao ddng, c6 ehinh sieh khuyen khich lao ddng hgp ly v i kip thdi; cd co ehe giim sit khoin chi hieu qui, tiet kiem; cd chinh sach diu tu ca sd vit chit hgp ly hidu qua, khdng lang phi dan trii;
ca che quin ly ve cic khoin thu, cic khoin chi va trieh lip, sir dung eac quy. Cie ehinh sieh, quy che tai chinh ndi bd trong mdi ea sd dio tao lien quan den tit ea eic bg phin eua bd miy quan ly. Cac bd phin niy boat dgng tucmg tic vdi nhau de eimg thuc hidn chirc nang quin ly chung, trong dd cd quin ly.
Bg phin tai chinh ciia rapt co sd thucmg quan ly hau hdt boat dpng thu chi, tuy nhien, vide quin ly nbu the nio nhidu khi lai do bp phin khie dira nhiem.
Ngoii ra, cae chinb sich ve thu chi trong ngi bp dan vi khdng cbi do bp phin tii ehinh quydt djnh. Cic bd phan khie trong bd may quin ly ddng vai tro quan trpng trong vide tu vin cho linh dao don vj ra cac quydt sich hgp ly Su yeu kem cua mdt bd phin se anh hudng rit nhidu tdi hidu qui thuc hien ca che quin ly tai chinh cua cac bd phin khac.
Vi vay, de quin ly hidu qui doi hdi cac dan vj chirc nang trong mdi ca sd dio tao phai hoan thinh tdt vai tro tham muu, die bidt Ii lanh dao CO sd dao tao ciing phii am hieu, eo nhirng quydt sich hgp ly, trinh lang phi nhung phii dat dupe rauc tidu, nhidra vu cua don vi.
Thu hai, quan didra, nhan thiic cua nha quan ly
Trinh dp quin ly ciia lanh dao don vi,cu the la hidu trudng cd tic dgng rat Idn tdi ea chd quin ly tai don vj do. Thii trudng dcm vj la ngudi cd vai trd quan trgng trong viec xiy dung quy che ebi tidu npi bd, quyet dinh tdi vide xiy dung dy toan, quy djnh raite ehi va trich lap quy eua dan vi. Do vay, quan ly nhu the nio, hieu qua hoat dgng ra sao eung hi tic ddng rat Idn bdi quan didra vi trinh do quan ly ciia lanh dao don vi.
Thii- ba, sd lupng, trinh do cua nhin vien ke toin
Tren thyc td, sd giing vien co hiiu cua cic co sd dio tao cing nhieu, trinh dp hpc him vj eing eao thi cic khoin ehi phi eho tien luang, dim bao ddi sdng can bd rihin vien, dao tao boi dudng chuydn mdn,... ciia don vi se cing tang; mat khic tien lucmg chi tri cho cac giang vien ed trinh dp cao ciing cao hon,... nhiing vin de niy se lam tang chi phi. Ngugc lai, neu sd giang vidn it thi eic chi phi niy se giim hoac don vi mdi giang nhidu thi thay vi phai chi luang va cac khoan phu cip hing nam, ca sd giio due dai hpc se chi phii tra chi phi theo timg dgt radi giing, se lam cho ehi phi giimdi.
Sin pham eua dich vu eua co sd dao tao khdng ehi Ii loai sin phim dich vu eo lgi ich cho toin xa hdi, ma con la loai sin phira die biet vi gii ca dich vy bien dpng khdng theo mgt ty id nhit dinh vdi nang suit lao ddng. Ddi vdi nhiing san pham thong thudng, vdi vide sii dung miy mdc vi edng nghd mdi, ngudi ta cd the sin xuat cung mdt don vj san pham vdi cung mdt chit lupng vdi cbi phi thip hon. Cdn ddi vdi sin pham co sd dao tao, khdng thd tang hieu qua giang day bang each tang nang suit lao dpng eiia
ngudi giing vien nhu tang nang suit mdt eii miy v i cang khdng the tang sd sinh vien tinh tren mdt can bd giing day, ndu khdng mudn giam chat lugng dao tao. Ngupc lai, mudn tang chit lugng giang day cin giira sd sinh vien trdn mgt can bd giang day, tang cac thiet hi phue vu giang day, ddng thdi phii tang thdi gian dio tao bdi dudng giing vien,... va eudi ciing la tang chi pbi ndi chung.
Nhihig thn t^t, h^n che trong xac dinh gia phi dio tao
Hau hdt cic ca sd dio tao deu chua van dung ke toin quin tri (KTQT); Ke toan tai chinb v6i nhidm vu, chiie ning Ii ghi nbin, xir ly cac nghiep vu kinh te tai ehinh phat sinh va lap cac bao cao quyet toin. Con KTQT thuc hi$n lip dy toan, tinh toin xie djnh gia phi dio tao bdi dudng (sd tdng va sd dan vj). Vi the, qua trinh xiy dyng chinh sach, nhan didn chi phi va tinb gia thanh dich vu dao t£io chua the hien sy ehinh xae, chua xac djnh miie Iii trdn bien phi.
Nhidu ca sd dio tao chua tiep can va phan ticb ehi phi theo ban ehit ke toin Ii ehi phi giin tiep va chi phi tryc tiep. Thdng tir 14/2019/TT-BGD, da quy dinh v6 vide xie djnh gii phi dieh vu dao tao vi da chi ra eac khoan myc chi phi tryc tidp, chi phi vat tu, ehi phi giin tidp,... nhung ehua the hien ro pham vi xie dinh hay ndi cich khic la chua xac djnh ro dugc ddi tugng tinh gia thanh va ddi tugng chi phi.
Ben canh d6, nhieu co sd giao due dai hgc chua tidp can gia phi dieh vu dao tao theo dcm vj; vi?c xie dinh ehi phi dich vu dio tao theo dan vi se Ii co sd xac djnh gii phi dich vy dao tao theo dcm vi, cung nhu la ea sd de quy ddi timg ddi tupng ngudi hpc Ii sinh vien (tai chinh, chinh quy, lien tbdng), hpc vien vi nghien cim sinh.
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Nghien ciiu trao ddi
Chua tich bidt duge cic yen td eiu thanh chi tiet eua gia phi dich vu dio tao: mpt trong nhung cieh tiep can do la trong gii phi dich vu dio tao cd phan chi phi true tiep (tien luang v i eac khoin trich theo lucmg ciia giao vidn, chi phi lien quan true tiep den giang day nhu khau hao tii sin cd djnh thidt bi tai timg phdng hgc, dich vu...); chi phi nghien ciiu khoa hgc, chi phi quinly,...
Chua xiy dung duge eie djnh miic, be so de quy ddi thanh ehuin cd CO sd; dd Ii he sd quy ddi cua giio vidn tap su, giio vidn, GVCC;
CV tip su, CV, CVC, CVCC. He sd quy ddi gid giing day chuan (gid thyc day, gid hudng dan thye tip, gid nghien ciiu khoa hgc...), he sd quy ddi ngudi hgc.
NguySn tac xac dinh gia phi dich vu dao tao tai cac cc sd dao tao trong dieu kien t y ehii
Thu nhdt, tinh diing va day dii cac cbl phi phat sinh: Day la nguyen tae quan trgng nhim dam bio bu dip dugc cae khoin chi phi eiia co sd dio tao, bao gom cic chi phi tryc tidp va cic chi phi gian tidp.
Thir hai, ting eudng van dyng edng tic KTQT trong cic co sd dio tao: Vai trd va nhidm vu cua KTQT rat quan trgng trong vide lap cic du toin (ngudn thu, cic khoin ehi va eic bao cao), ddng thdi, cung xie djnh dugc hpc phi radt each chinh xie diy dii.
Thir ba, nhin dien rd ITnh vuc tryc tiep va gian tiep tuong iing vdi khoan myc ehi phi, ddng thdi xac djnh rd cac hgc phi dcm vj theo each tiep can cua KTQT.
Thutu, bach toin vi ghi sd, lap va trinh biy bio cio theo diing quy djnh Men hanh nham thyc hien ydu
ciu bio cao vdi cic co quan chue nang theo dung yeu cau.
Thu ndm, dua vio kha ning san sang chi tri cua ngudi hpc; Khi tinh toin cin ddi de dua ra miic gii phi dao tao, nhi trudng da xem xet khi nang chi tra cua ngudi hpc de tranh tinh trang dua ra mirc gii phi qua eao.
Thir sdu, dya vao sd lugng tuyen sinh dy kien: Sd lupng tuyen sinh mdi nam tbay ddi kha Idn. Du bao, quy md sinh vidn se giam trong mgt vii nam tdi, sd lugng sinh vidn trong mdt Idp giira xudng con 50-60 sinh vien/ldp hge, trong khi radt sd ehi phi ed djnh khdng ddi, mdt sd yeu td bidn phi dao tao lai tang Idn, dieu nay se lam cho suit phi dio tao tang len trong thdi gian tdi.
ThidT bdy, dya vao khung gii phi theo quy dinh ciia Nha nudc. Cin tham chieu mirc gii tran dugc ip dung ddi vdi chuong trinb dio tao dai tra trinh dd dai hgc tai eic ea sd cdng lip (Nghj djnh sd 49/2010/ND-CP; sd 86/2015/ND- CP) chua tu dira bao kinb phi thudng xuyen v i chi phi dau tu.
Thie tdm, tham khio phuang phip xay dung gia phi ciia eac trudng ngoai cdng lip: lua chgn nai hgc, nginh bgc vi gii phi ludn dugc xera xet trong qui trinh ra quydt djnh thi tuyen sinh dau vao ciia sinh vien mdi truimg. Vide so sinh gii phi cua timg nginh giiia eic trudng vdi nhau, giiip cho sinh vien thiy dugc mat bang gii phi ehung vi sin sing chuan bj nguon tii chinh cho cic nam hgc. Vdi muc tieu Ii tao dieu kien mdi trudng bgc tip tdt nhit c6 thd cho sinh vien vi tranh tinh trang sinh vien phii do du ve chi phi hpc tap thi khi xiy dung khung gia phi dao tao, nhi
tnrdng di tham khio cic tnrdng dai hpc lin can cd ciing die thu dao tao nhu Dai hgc Bich khoa; Dai hgc Dien luc,... de dua ra miic gia phi eanh tranh nhat. D
Tdi lieu tham khdo Bo Tai chinh (2011). Thdng tu 141/201 l/TT-BTC, guy dinh ve chi dp ihanh todn Hen nghi phep hdng nam..
BS Tdi chinh (2017). Thong tu s6 90/2017/TT-BTC, guy dinh viec thifc hien ca che luchu tdi chinh doi vai to chuc khoa hgc vd cong nghi cong tap.
Bo Gido due vd Ddo lao (2019). Thong tu 14/2019/TT-BGDDT. huang ddn xdy dung, thdm dinh, ban hdnh dinh muc hnh te - ky thudt vd phucmg phdp xdy dung gid dich vu gido due ddo tgo
Bo Tdi chinh (2017). Thong lu so 10 7/2017/TT-BTC; Chi do Iii todn HCSN Chinh phu (2006). Ban hdnh Nghi dinh so 43/2006/ND-CP, guy djnh guyintuchu.
lu chiu Irdch nhiem vi thuc hien nhiim vu.
Id chuc bo mdy, biin chi vd tdi chinh doi v&i dan vi su nghiip cong Idp,
Chinh phu (2014), Nghi q^yet so 77/NQ-CP, vi thi diim doi m&i ca che hoai dong dot vdi cdc ca sd gido due DH.
Chinh phu (2015), Nghi dmh 86/2015/ND-CP, guy dinh ve ca che ihu, qudn ly hoc phi doi vdi ca sa gido due thuoc hi thong gido due quoc ddn vd chinh sdeh miin, gidm hgc phi, ho tro chi phi hgc Chinh phii (2016). Nghi dinh 54/2016/ND-CP. quy dmh ca che tu chu ciia cdc to chuc khoa hgc vd cdng nghe cong Idp
Chinh phii (2016). Nghi dinh 141/2016/ND-CP, guy dinh ca che tu chu cua dan vi su nghiep cdng lap
Chinh phu (2014), Nghi dinh sd 99/2014/NB-CP. quy dinh viec ddu luphdl triin tiem luc vd khuyen khich hoat dgng Khoa hoc vd Cong nghe trong cdc ca sa gido due Dai hgc
Chinh phu (2015), Nghi dinh 16/2015/ND-CP Quy dinh ca chi tu ehu cua dan vi su nghiep cong lap.
Chinh phii (2018). Nghi dinh so 145/2018/ND-CP, sua dot. bd sung mgt sd diiu ciia Nghi dinh so 86/2015/ND-CP
Qudc hdi (2019), Luat Gido due so 43/2019/QH/14
Qudc hoi (2012). Ludi so ll/20!2/QH!3viGid
^ fc/; cM kitodn S'^ism todn so tMng h 2/2020 E l