IAP eil CONt IlNNC
T U C H U TAI CHINH
KHI THlJC HIEN l U CHU DAI HOC:
NGHIEN Clfu TAI TRl/CfNG DAI HOC LUAT- DAI HOC HUE
• NGUYIN TAI NANG
T 6 M TAT:
Tflchudaihpcla sfltat yd'u cua giao due-dao tao, vS Trfldng Dai hpc LuSt-Dai hpc Hue (Trfldng DHL, DHH) cung Ichdng n^m ngo^i xu hfldng dd. De thflc hien thSnh cdng v^ phdt tri^n ben vflng khi chuyen ddi sang md hinh hoat ddng tfl ch5 dai hpc nhflda cam ket, viec xSy dflng ke hoaeh, cdng tic dfl bio va cd cic giai phdp de tfl chfl ve tai chinh dfldc xem la thanh td quye't djnh cho sfl thanh cdng trong tfl chu dai hpc. Trong khudn khd b^i vie't, tic gi^ tap doing phSn tich cdc npi dung ve tfl chu tai chinh, nhffng thuan ldi, khd khin khi thflc hidn tfl chi3 dai hpc ddi vdi Trfldng DHL, DHH.
TH khoa: Trfldng Dai hpc Luat, Dai hoc Hue, tfl chu dai hpc, tfl chu t^i chinh, gido due.
LGidithi^u
Lich sfl phat tnen ctia nhieu nfldc tren the gidi da cho ih;i'\ sd phat trien ben \flng ciia mot qud'c gia ludn gdn lien vdi sfl thanh cdng ciia he thd'ng giao due dai hoc. trong do cd giao quyen tfl chti dai hpc. Tfl chu dai hpc bao gdm tfl chu ve nhan sfl, tfl chii hpc thual \ a tfl chil tai chinh. Tfl chu dai hoc se tao ddng Iflc de cac cd sd giao due dai hpc ddi mdi nhhm dat hieu qua cao hdn trong hoat ddri'g cila minh. ddng thdi ciing lam tang linh canh tranh, tao dieu kien Jc da dang hda cac hoat ddng giao due.
Mflc dp tfl chii dai hpc gdn lien vdi md hinh tfl chu
\a ludn dfldc thay ddi cho phu hdp vdi bd'i canh kinh te - xii hdi ciia tflng qud'c gia. Bao cao tdng quan \ c xu the quan tri dai hoc tren the'gidi cua
\S orld Bank ilOOS da khai quat 4 mo hinh quan tn dai hoc \di cac mflc Jo Ifl chu khac nhau. tfl mo
hinh nha nfldc kiem soat hoan toiin (stale control) nhfl d Malaysia, de'n cac md hinh ban tfl chti (semi-autonomous) nhfl 8 Phap va Nev^- Zealand, md hinh ban ddc ISp (semi-independent) d Singapore va md hinh ddc lap (independent) d Anh, Uc. Dij md hinh va mflc dp tfl chu cd khac nhau nhflng vdi muc lieu tfl chiJ md ra cho cac cd sd giao due dai hpc nang cao tinh chii ddng, sdng tao trong quan ly cac ngudn tai chinh, tid't kiem cdc chi phi va huy ddng dfldc cdc nguon Iflc tai chinh trong xa hdi nhim nang cao cdc dieu kien giang day, NCKH trong cdng tac diio iao.
Trflde xu the' ddi mdi, hdi nhap trong ITnh vflc giao due, Viet Nam da cd nhieu cai cdch trong ITnh vife gido due dai hpc. Dang va Nha nfldc da ban hanh nhidu chinh sach phai irien giao due dai hpc Iheo hfldng nang cao chal ludn^'. irao quyen tfl chia,
274 So 2 - Thang 2/2020
TAI HiNIHeAN HANG-BAO IIEM
^ i p life cho ngan sdch nhd nfldc. Nghi quye't sd 2^jjQ/T\V ngdy 4/11/2013 tai Hpi nghi thfl VII Bsnchai hanh Tmng fldng Dang khda XI ve dd'i o^dn b3n, loan dien gido due va dao tao va Nghi qay^l sd 77/NQ-CP ngay 24/10/2014 ve lhi diem iJoiiMJicdchd'hoai ddng dd'i vdi mdt sd'cd sdgiao due dai hoc cdng lap. Ngay 14/2/2015, Chinh phu ifibanhanhNghidinhsd 16/2015/ND-CP, sfla ddi.
^ sung Nghi djnh .so 43/2006/ND-CP ngay
;5/4/2006v^ cdche'Iflchij ddi vdi ddn vi sfl nghiep cdng lap. bfldc diu da lao ra nhflng thudn ldi cho cic (Jdn V! sfl nghiep cdng lap, cdc cd sd gido due dai hpc dfldc giao them quyen tfl chu, nang eao rich nhi^m giii fllnh, cdng khai, minh bach cac bo^ldOng clia minh, Iinh hoat trong viec iim cac ngudn vtfn dau tfl cho giao due trong xa hdi. Tuy nhifin, vi^c giao quyen vdn d mflc do thap, chfla iip iJng ydu cau; mdc dfi trao quyen tfl ehu nhflng vin khfi^ng che' mflc tran thu hpc phi theo cac van ban quy dmh cua Nha nfldc va chfla dfldc chu ddng hoin toiln ve cdng tde nhan sfl va bd may.
2. Bflit canh tfl chu tai chmh cua trifdng dai l)QC(rongc<ychd'hiennay
Yeu ciiu ve tfl chu xua't phdt tfl nhu cau nang cao khi nfing ddp flng cua trfldng dai hpc vdi mdi BU&ng xO hOi. kinh te va thich flng vdi sang tao, cfing ngh? Ihay ddi. Vdi viec ban hanh mpt sd ehinh
•sich tao dieu kien thuan ldi, lang quyen tfl chu cho dc CO sd gido due dai hoc (GDDH) se tao ra nhieu stf Ihay doi v& mang lai nhieu kd't qua thie't thfle.
Ve ly [huyd't, tfl chu dfldc xem nhfl la mot eon Ji/dng de lim kiem phfldng each thuc day trong hpc thuai. trong quan Iy tai chinh, td ehflc va nhan sfl trangqudn tri cua cdc cd sd gido due.
T^chii Irong hpc thual la sfl tfl do cua cdsd gido ifyc dai hoc trong viec quyet dinh nhflng van de
*i»Oc \c hoc thual nhfl la chfldng irinh, tai lieu pang day. phfldng phdp sfl pham, ky thuat ddnh gid
"liinh qua hpc tap eua sinh vien.
Tif chu trong quan tri td ehflc va nhan sfl la sfl tfl do cua Cd sd ddo lao irong vide slip xe'p va td ehflc fie i»Lf ki&n. cdc md'i quan he lien quan de'n cdng
*i?c lap ke hoaeh. td'ehflc va didu phd'i.
Theo thdng ke. hien nay. ngudn tai chinh cua rfc tnfdng dai hpc cdng lap (DHCL) cd ban la tfl
"San sdch nha nfldc va thu lijr hpc phi. de tai
^oa hoc.
Trong dd. ngan sich nha nfldc chiem tfl 30*;^ - 40% tdng thu ciia cdc trxi'dng dai hpc hang nam.
Ngudn tai chinh quan trpng thfl hai eho cac tnJdng la Ihu tfl hoat ddng sfl nghiep. bao gdm ngudn ihu tfl sinh vien va cdc ngudn ihu khac ehiem khoang 609^- - 70% long ngudn thu cila edc irfldng. Binh quan eac trfldng dai hpc tfl dam bao can dd'i chi thfldng xuyen dfldc khoang 75% tfl ngudn thu sfl nghidp.
Tuy nhien. vdi ty Id chi ihfldng xuyen nay vdn chfla the dam bao du ngudn Iflc de' ling cfldng dau tflcd sd vat cha't va dam bao thu nhap tdng them cho can bd. giang vidn hang nam.
Tru'dc ihfle trang nay. cdc irfldng ndi chung \ii DHL. DHH ndi rieng, se phai tfl can dd'i bu ddp chi thfldng xuyen dd'i vdi khdi dao tao chinh quy lap trung ifl cac khoan ihu cda cdc he ddo tao lidn ke't irong va ngoai nfldc. dao tao bang dai hpc thfl 2.
dao tao thfldng xuyen... va cac khoan thu khac.
Hidn. ngudn hd trd tfl ngan sdeh nha nfldc ca'p cho gido due dai hpc cdn han che, cd ehe' phan bd ngan sdeh van mang linh binh quan gifla edc trfldng dai hpc edng lap. chfla gdn vdi cic tieu chi phan dnh cha'l Ifldng va ke't qua dau ra. dieu ndy diin de'n tinh irang thie'u ddng Iflc canh tranh gii?a cdc trfldng dai hoc.
Nghi dinh sd 16/2015/ND-CP, sfla ddi, bd sung Nghi dinh sd 43/2006/ND-CP ngay 25/4/2006 eua Chinh phu chu ye'u giao quyen tfl chii mdt sd' nhidm vu chi. ehfla giao quyen tfl chu ve huy ddng nguon Iflc tdi chinh tfl hpc phi do ngfldi hpc ddng gdp va chfla ca'p bu hpcphi. Id phi cho sinh vien thudc dien chinh sdch.
Dd'i vdi cde trfldng ihupe khu vflc midn Trung, cd nhieu sinh vien thudc dien chinh sach den hpc, chie'm ifl 20-30% tdng so' sinh vien, dfldc Nha nfldc midn. giam hpc phi. nhflng Nha nfldc lai chfla cap biidu sdkinhphinay
Do ngudn ngan sach dfldc ca'p la ngudn thu chu ye'u va lai phu thudc rat ldn vao quy md hay cu the hdn la sd lfldng sinh vien dau vao cua Trfldng, cho nen de gia tang ngudn thu chi cd the cd dfldc khi tdngquymdsinh vien.
Mac dii. viee cai each, ddi mdi chinh sdch hpc phi. Id Irinh tang hpc phi ciia cdc trfldng dai hoe trong thdi gian qua dd dflde thfle hien theo NLIIH dmh sd 86/2015A'D-CP tfl ndm hpc 2015-2016 de'n nam hpc 2020 - 2021. Tuy nhien. vice ihflc
So 2-Thang 2/2020 275
IAP Cll COIK TimtRG
lien cai each na\ \an con nhieu han che' \ e viec 3han loai nhdm nganh. mflc hpc phi van cdn ihap.
;hfla phu hdp vdi chi phi dao tao thflc te ciJa cac ihdm nganh \ a eae loai hinh ddo tao bac dai hoc \a iaudaihoc.
3. Ddi mdi ctf che'ttf chu tai chinh cua Dai hpc Luat, Dai hpc Hue'
Tnrdng Dai hpe Luai - Dai hpc Hue' theo ke loach la I trong 3 inrdng dai hoc thanh vidn cua 9ai hpcHue(TrfldngDaihpcY Dfldc. Trfldng Dai Ipe Kinh te'. Trfldng Dai hpc Luat) ^e thflc hien ifl :hii dai hpc vao nam 2021. Thifc hien cam kei dieo E)c an thanh lap Trfldng Dai hpe Luat thudc Dai ipc Hue vd Ke hoaeh so' 26/KH-DU ngay Z7/4/20I8 cua Dang uy Dai hpc Hue'. Trfldng Dai ipc Luat da thanh lap Ban xdy dflng De dn Tfl chu lai hoc de' cd the' hodn thdnh \a trinh cic cap phe iuyel vdo nam 202!. Ddi vdi Trfldng DHL. DHH /idc chuye'n ddi cd che' hoat ddng sang tfl chii ed ihflng thuan Idi nha'l dinh, nhutig cung khdng it :hach thfle irong qud trinh irie'n khai \a thfle hien, xong dd tfl chii ve tai chinh se phai tfl dam bao kinh 3hi cho viec chi thfldng xuyen va chi dau tfl.
3.1. Ve nguon thu
Ngudn thu qua 3 nam (ifl 2017 de'n 2019):
Ngudn thu cua Trfldng van chu ye'u la thu tfl hpc phi :ua cac he dao tao ehie'm hdn 80% long ngudn thu, Ehu Ifl hpc phi ciia cdc he dao tao khdng chinh quy cd chieu hfldng giam dan. ngudn kinh phi cd'p tfl ngan sdch nha nfldc (NSNN) trong kmh phi diio tao khoang 10%.
Cac khoan thu khac: Ben canh hoat dpng ddo tao cac he dao tao dai han. Tnrdng cung da trid'n khai cdc hoai ddng dao iao ngdn han. cung ea'p djch vu phdp ly \ a tfl van chinh sach iheo hlnh thflc hpp ddng cho cdc tinh Mien Trung - Tay Nguyen vd ngudn Ihu tfl cdc hoal dpng nay chie'm khoang 7%
tren tdng ngudn thu ciia ddn \i (Bang I).
3.2. Ve chi
Che dp tra Ifldng cho ngfldi Iao dpng: Dai hpc Luat xay dflng ehe dp tra Ifldng. thu nhap vd thflc hien thang bang Ifldng, mflc Ifldng cd ban iheo quy dinh hien hdnh. ngudn chi tra 100% tfl nguon thu sfl nghiep ciia ddn vi (NSNN khdng cd'p);
Trfldng xay dflng phfldng dn phan phd'i thu nhap lang them theo he so quan Iy ddm bSo d'n dinh vd gia lang thu nhap thflc le' cua ngfldi lao ddng theo dung quy dinh va hdp ly.
Xay dflng va hoan chinh quy che' chi deu npi bO hang ndm tren khung phdp ly quy dinh cua Nhd nflde, thflc hidn tren tinh than dan chu, cdng khai, minh bach.
Trich lap cdc quy: Sau khi ihflc hidn bii d^p cdc chi phi thfldng xuyen, dam bao chat Ifldng cam ke't va thflc hien cac nghia vu vdi Nha nfldc, phin chenh lech thu chi se dfldc phan phd'i: Dam bdo trieh lo'l thie'u 25% cho quy phat trien hoat ddng sfl nghiep; Trich lap Quy khen thfldng, Quy phue ldi, Quy dfl phdng d'n dinh thu nhap.
Che' dp mien, giam, chinh sdch hpc bdng:
Trfldng ludn ihflc hidn day du vide mien, giam cho ngfldi hpe theo diing quy djnh ctia Nha nfldc, phan
BcingL Cdcdu nguon thu qua 3 ndm tCr 2017-2019
DVT: nghin dong; Ty t$:'
1 Ngan sach cap 2 Thu hoc phi. le phi 3 Thu dichvy 4 Nguon thu khac
long thu
Nam So tien
8913 71.733
1.417 600 82.663
2017 Tyl*
10,782 86,778 1,714 0.726 100
Nam 201B Sotien 10644 77.774 2 811 131 91.360
Ha
Tyle
11,65 85,13 3,08 0,14 100 KltoClllU't
Nam 2019 | SeitiSn
9.027 86.655
3,633 557 39 872
"•• «al,,r„
m ' J
9,04 1 i 86,77
3.64 0,56 100 ig DHL. DHH 276 So 2 - Thang 2/2020
TAI CIJNI-NGAN HANG-BAO HIEM
f^^ l^h giffa mflc hd trd cua Nha nfldc va mflc hQCpbl se dfldc Trtfdng cap bii todn bd de dam bao dcquy^n ldi cho sinh vien.
Quy hpc bong sinh vien: Trich 8% de'n 12% tfl
^adn thu hoc phi dai hpc he chinh quy de lap quy tocb^ng khuye'n khich hpe tap, theo quy dinh tai
^l)6ngti/sd'31/2013AT-BGDDT ngay 01/8/2013 citBOGidoducvaDaotao.
Vi diu W phdt tri^n vd khai thdc, sfl dung cd sd vHeWit: Tnrdng dd lap ke' hoaeh va quye'l djnh sfl (Jungkinh phi tfl cdc ngudn thu hdp phdp de' ddu tfl ctfrf v§t cha't theo quy djnh chung cua Nhd nflde;
\ipi\fia hdp tde dau tfl cac hang muc hd trd cdng tic dio tao nhfl: khu the' thao, cdng tin, dich vu.
Ngtdi ra, khai thdc hieu qua cde tdi san; Thflc hien nghiem chinh cdc quy dinh ve mua sam tai san c6ng, quy dinh ve dau tfl xay dflng cd ban ciia cdc cdquanqu^n I;^ Nhd nfldc (Bdng 2).
Viec dfldc giao ifl chii xdc dinh mflc thu hpc phi gilip Trfldng linh tfldng dd'i day du cac chi phi can thie't ca'u thanh trong gia dich vu ddo tao. ifl dd ehii ddng dfldc cac khoan chi va tich luy de' dau tfl.
Thu sti nghiep, dich vu: Trfldng thflc hien cde hoat ddng cung ea'p cdc dich vu phdp ly, tfl va'n chinh sich. dao tao lai, dao tao ng^n han, khoan ihu tfl cie hoat ddng na\ dflde edng khai tren cdsd la'y thu bii dap ehi phi \a lich luy hdp ly. Day ehinh la viee da dang hda cic ngudn thu nhdm tang thu. dam bao hoat ddng. lang lieh luy.
TiSn luang va ibu nhgp: Trfldng la ddn vi mdi thanh lap. dpi ngu cdn bd cdn it nen ngudn chi ira quy tien Ifldng, lien giang day vd cde hoal dpng chl cho con ngfldi chfla nhieu tren long cd cdu nguon chi ehie'm khoang 25% trong ndm qua.
Viec \d dung nguon ihic Khi thflc hien lif chu ngodi viee da dang ngudn thu, ddn vi se gfli cdc
Bang 2.Cdcau chi qua 3 nam h^ 2017-2019
DVT: nghin dong/ ty!0%
r~
\
1 2 3 4 5
NQI dung
Chi thanh toan ca nhan.
Chi hoal Mng dao tao. NCKH ChiBDdaotaoCB.GV Chl Jau tu XDCB, SC Chi khac
long c6ng
Nam 2017 So Hon 16.942 21.104 1,521 13 003
5,230 57,800
Tyll 29,31 36,51 2,63 22,50 9,05 100
Nam 2018 seftien 18,203 25.200 1.762 9.922 7.208 62 295
ry«
29,22 40,45 2,83 15,93 11,57 100
Nim 2019 SffHln 1 TJIS 20.250 : 30,40 28.532 1 42,83
2.286 12.768 2.781 66.617
3,43 19,17 4,17 100 Nglton: Bda too cjityet todn ciia TrUifng DHL. DHH
4. Nhiing thu$n I^ khi tif cliii tai chinh UVilaicltinIt
Hpc phi: Do nhu cau xa hpi cao. nen viec tuyen sinh Clia TnfSng HHL, DHH vSn ddra bao ch! tieu
•iieo dilng k> Dac biet la doi vdi he dao tai dai lipcchinh quy dai han vii he diio tao cao hoc. do iMngii6n thu hoc phi on dinh. Ben canh do. viec Mc hi?n Nghj dinh so 86/ND-CP Iam cho ty le tJnghpc phi hang nam. nen ciing gop phan tiing tif
^ n thu nay.
khoan thu tiJ hoc phi vii cac khoan thu sU nghiep khac vao ngan hang thUdng raai de tang them nauon thu tii lai tien gii'i ngan hang.
" Phan chenh lech thu ldn hdn chi con lai dUOc trich lap quy theo quy djnh.
4.2. Ddu ttt CtJ si) vai chat, Irang Ihiel bj dtiy hoc
Ve CO bdn. Tnidng dii ddm bao viec cd sd viit chat, trang thie't bi day vii hoc cung nhUcac hoat dons giang day. Do .i\. nguon kinh phi dau tif
So 2 - Thang 2/2020 277
IAP Cll cint Tinn
cho ndi dung na\ se tiep tuc dflde duy tri trong nhflng ndm iie'p theo. Khi ihflc hien tfl chu dai hoc. neu dfldc sii ddu tfl ban dau ciia NhJ nfldc.
Nha irfldng se tie'p tuc hoan ihien cdna tac cd sd
\al chat theo ke' hoaeh trung \a dai han cua Trfldng da xa\ dflng theo hfldng hien dai de" dap flng viec dao iao eie nganh chat Ifldng eao.
Tie'p luc dau tfl hoan thien cde hang muc cdng trinh irong khudn vien ciia Trfldng. lao mdi trfldng xanh. sach dep\a than ihien de thu hut ngay cang nhieu ngfldi de'n hpc tap \a \CKH
Theo bio eio thdng ke ciia Trfldng. dieu kien cdsd vat chat cu ihe nhflsau:
+ Tdng dien tich dat siirdung ciia Trfldng (ti'nh bangm-): 100.000 m'.
+ Ndi Idm viee: 4406.4m-. Ndi hpc: 8.669.6ni-.
Khu \an nghd, the ihao: 8.3(X).16m-.
+ Tong dien tich phdng hpc: 8.669,6m-.
+ Ty sd' dien lich phdng hpe iren SV chinh quy:
S.669,6 /3.904 ifldng flng 2.2 mVSV.
+ So dau .sdch trong thfl vien cua Nha trfldng:
.10.880 cudn.
Thfl vien ciia Trfldng cd tdng cdng 527 dau sach; 128gido trinh vdi 30.880 ban; 2.527 tdi lieu iham khao \'a 25 lap chi chuyen nganh; hdn 2.550 khda luan va luan vdn. Ngodi ra. dfl lieu thfl vidn dien tfl ciia Trfldng cdn dfldc lien thdng vdi Trung tam Hoc lidu eua Dai hpc Hue' \a mdt so' cd sd dao lao nganh Luai trong nflde.
4.3. Ddm bdo quy mo tuyen sinh vd ndng cao chd't liiifng ddo tgo
Trong nhffng nam viTa qua. Nha irfldng vdn duy tri \ iee luyen sinh dat va \fldl chi tieu do nhu cau
\a hdi caod ta'tca cache dao u o tfl dai hocvd sau dai hpc (Bang 3).
Cdng tic id chfle dao lao dam bao cung cap ngudn nhan Iflc chat Ifldng cao vd dfldc xd hdi ddnh gii cao. Qua khdo sat ddc Uip >:Sc khda tdi nghiep nhffng ndm gan nha'i. ty Id sinh vidn ciia Nha trfldng cd vide Idm sau mpl ndm ia 94.2',> \a ty le lam viec diing ngdnh nghe da dfldc ddo lao la 86,6%.
5. Ha n chd' va nguyan nhS n
- Trfldng la ddn vi mdi ihanh ldp (Thdnh ldp theo Quyet dinh sd 274/QD-TTg ngay 3/3/101."i), dodd. ddi ngii can bd. giang viened hpc hdm, hpc vi, kinh nghiem nghien cflu khoa hpc chfla cao.
- Ngudn thu chu ye'u ciia Trfldng la ifl thu hpe phi, tuyen sinh he chinh quy va dao tao sau dai hpe trong nhflng ndm qua cd ldng len nhflng ben canh dd cac he ddo tao khde giam ding ke so vdi ndm cac trflde. Ngudn ihu djch vu chie'm ty trpng nhd irong td'ng thu, nay lai phai chia sd cho ngfldi hpc (Idp cic quy ho trd sinh vien), vi v$y tdng thu dfldc sfl dung cho hoat dpng Clia Trfldng bj gidm.
Dd'i vdl cac trfldng thupc khu vflc mien Trung, cd nhieu sinh vien thudc dien chinh sdch de'n hpc. chid'm tfl 20-30% lo'ng sd' sinh vidn, dfldc Nhd irfldng mien giam nhflng lai khdng dfldc Nha nfldc ca'p biJ du vd kip ihdi; ben eanh dd, viec mflc Iran hpe phi vdn cdn tha'p, chfla phu hdp vdi chi phi dao tao ihflc te' eiia eac nhdm / nganh va cdc loai hlnh ddo iao dai hpc va sau dai hpc.
- Trfldng la loai hinh ddn vi sfl nghiep dam bdo toan bp chi phi hoat ddng ihfldng xuyen, chinh vl vay, hang nam, kinh phi NSNN ca'p cho mua sdm la khdng dang ke'. Ngudn hd trd tfl ngan .saeh nha nflde chie'm ty trpng ra't nhd trong tdng ngudn thu Clia ddn vi.
STT 1 2 3 3.1 32
Bang 3, H$0AOTAO Nghien ciiu sinh Hoc vien cao hoc Sinh vien dai hoc He citinii quy He klidng chtnh quy
Quy mo tuyeti sinh tC NAM 2017 1
05 170 1.809 104T 762
m d m 2017-2019 NAM 2018 j
04 ! 288
1,713
ms
725
Ngudn. Bda cdo tluing ite ct.
NAM 2019 03 362 1.836 1010
826 1 ia Trudng DHL. DHH 278 So 2 - Thang 2/2020
TAI ClJim-NGAN HANS-BAD IIEM
Ttf khd khdn tren cho thd'y, trong thdi gian idi.
ncuon ihu cua Trfldng se bj han che hoae bi giam.
aiwg khi cdc khoan chi tang dang ke'. gom: Hpc bon£. hoc phi cho cac dd'i tfldng chinh sach, chi pbf mua sdm irang ihie't bi; lien Ifldng va ihu nhap j^.^a gidng vien. cdn bd vien chfle, nhan vien tang Cff hQC ve sd lfldng ngfldi de lflng bfldc dap flng
\ou cau, tdng do Nhd nfldc dieu chinh mflc lfldng cabin.
6.M0ts3'giaiphap
6.1. Vedao t^o, NCKH vd h^p tac quo'c te Phdt Irien cdc chfldng trinh ddo tao gan vdi ngSnh Ludt, trong dd cd cic chfldng irinh lien ke't vi)i cdc i6 chfle va cd sd dao lao nfldc ngoai.
Zd dinh hfldng vd ke' hoaeh ro rang trong nghien cflu khoa hpc va hop tic qud'c le', nham nang cao trinh dp eho dpi ngu giang vien, ifl dd.
nSng cao chd't Ifldng dao tao vd cd ngudn ihu tfl bo^td^ngndy.
Chuan hda gido trinh va lien thdng, lien kd't gifla dctnfSngdai hpc, lien kd't vdi Hidp hdi cdc trfldng dio tao Lual de irao dd'i hpc thuat, luan phien td chiic cdc hdi thao khoa hpc vd giao Iflu sinh vien....
Hoat ddng nghien eflu khoa hpe cua Trfldng c6nkhidm td'n, chu ye'u Id phue vu eho hoal dpng giing day cua giang vien thdng qua caede tai cap cfl sd. Vdi djnh hfldng nghien cflu flng dung.
TnJ&ng de xua't thflc hien theo ed che' dai hdng.
ho?c to chfle da'u thau cac nhiem vu nghien cflu, chuyen giao cho edc linh Mien Trung - Tay Nguyen va ca nfldc, cac Bd, Nganh vd cde id' chfle lahoicdnhucau.
Tnrdng dfl kie'n se tap trung kinh phi de hd trd cic de lai nghien cflu, ke't qua se dfldc cdng bd' iren cdc tap chi khoa hpc qud'c te' dfldc xe'p hang nhim liing uy tin va thfldng hieu. Hfldng phat trie'n ntfa Id so'nghien cflu nay se dang ky vdi Quy Phdl iri^n Khoa hpc Cdng nghe qud'c gia (NAFOSTED)de nhan tai trd.
6X Phdt triin dgi ngd gidng vien Qud Irinh phdi irie'n dpi ngu phai hai hda gifla
•lio lao lai ngudn Iflc hien hflu va tuye'n dung mdi;
giiJa ciil giam quy md tuyen sinh va binh on thu
•Mpchogiangvien... VI vay,BdGidoduc va Dao
•aonfin cho phep Trfldng cd 16 trinh phdt trie'n dpi ngii. de den nam 2020 se dat tieu ehua'n ve giang
^en(sd lirdng vaehatlfldng).
Xay dflng cac chi tieu ihflc hien vc dpi ngu. cu the' de'n nam 2022: 50% dpi ngu ed irinh dp lien sy, GS, PGS; 100% giang vien giao tie'p bdng tie'ng nflde ngodi. 20"* giang day bdng tie'ng nfldc ngoai.
Dam bao ty Id giang vien dai 6 mflc 25 sinh vidn/giao vien; i} le cin bd phue vu dfldi 30'r trdn tdng so cdn bd giang vien vd lao ddng eiia Nha trfldng.
6.3, Ctf sd vdt chdi cdn cd de phifc v^ ddo tgo vd qudn ly
De dam bao chuan cdsd valcha'l theoquy dinh eiia Bd Giio due \a Dao tao, Trfldng da quy hoaeh chi tiet tren dien tich hien cd de dau Ifl xay dflng giang dfldng. ihfl vien... Ngodi van de ve quy da'l. kinh phi dau tfl (theo De in. Trfldng se dam nhan dd'i vdi ede dfl dn xdy dflng mdi trong giai doan 2018-2020). trinh tfl. thii tuc thflc hidn dfl dn theo quy dinh hien hanh dd'i vdi dau ifl cdng se keo dai qud irinh \ay dflng cd sd vat chd'l. Trfldng kie'n nghi Bd Tdi chinh, Bd Gido due vd Dao tao, Dai hpc Hue'tie'p tue phan bd kinh phi dau tfl cho mpt so'dfl i n dau tfl mdi; laodieu kien cho Trfldng tie'p ean cac quy hd trd tin dung flu dai ciia Trung fldng va dia phfldng de' vay vd'n ihflc hien.
6.4. Qudn ly tai chinh vd tdng nguon thu Viec xdcdinh muc lieu ddi mdi cdche quan ly tai chinh khi thflc hien tfl ehii dai hpc la ra't quan trpng, nhdm ihie't lap mdt ngudn Iflc tai ehinh vffng manh vd dn dinh, iff dd ndng cao cha't Ifldng dao tao. xay du'ng ed sd vdl cha't, nang eao thu nhap va ddi sd'ng cua cdn bd giang vien mdi dfldc thflc hien. De thflc hien cdc muc tieu tren, can cd cacgiai phdpcu the'sau:
Tlui nbd't. xa hdi hda manh me eac ngudn iflc dau tfl bdng cdc phfldng thflc thflc khac nhau, keu gpi dau tfl. hdp tic dau tfl. cdc dfl dn hdp ldc irong nghien eflu. ehuyen giao ke't qua NCKH vii cic ngudn vd'n vay eiia cac id ehflc,..
Tlui bai. xay dflng thfldng hieu manh, cd uy lin trong dao lao. dde biet Id d khu vflc Mien Trung - Tdy nguyen de* ngfldi hpc de ddng nhdn dien va tie'p can. Ifla chpn. sfl dung cdc dich vu trong ITnh vflc dao lao. cung cap phap ly \'d edc dieh vu khac cho cde dd'i tfldng cd nhu cau.
Tluiba, ed ke hoaeh de'lang ngudn thu tfl hoal ddng KHCN. chuyen giao cdc san pha'm nghien
So 2 - Thang 2/2020 279
TAP Cll CdlK Tiniic
cflu. nhfl: thfldng mai hda gido trinh. iai tieu. cdc ketqua hdp tde vdi cdc cdsd ddo tao khac.
ThdiU: \aydflng Id trinh lang hpc phi phu hdp.
phil trien cdc chfldng trinh ddo tao chd't Ifldng cao.
cdc chfldng trinh len kel ddo iao vdi nfldc ngoai de tdng mflc Ihu hoc phi.
Tbd ndm. \d\ dflng ke'hoaeh. quan ly dam bao siJ" dung hdp 1\, hieu qua cdc ngudn lai chinh: thflc hien vide inch lap cdc quy phdl trien sfl nghiep.
quy phiic ldi. quy khen ihfldng.... id'i Ihi^u 259 tren td'ng nguon thu sfl nghiep ciia Trfldng.
Tfl ehu tai chinh lai cac trflSng dai hoc giin lidn vdi trich nhiem giai tnnh \ a chju trich nhiem cao trong hoat ddng. Do dd, cdng tae quan ly tdi chinh phdi dflde minh baeh. rd rang, dam bdo ngudn Iflc tdi chinh de' dn dinh phdt trien dd'i vdi cdc ddn vj sfl nghidp cdng lap vd cdc cd sd giao due dao tao dai hpc cdng lap •
TAI LIEL THAM KHAO:
/. Arthur M. Hauptman (2006). Tdi cbinh cho gido due d(ii hpc, .xu hUcfng vd vdn de. Ky yeu Hgi thdo gido difc. Hd Ndi. ndm 2008. Vien Nghien ci?u Gido due.
2. Arhen Malaj. Faimir Memo, and Syhi Hida 12005), "Albania, Financial Managemeni in the Educalion System:
HigherEdiiccuicm'. bitp://\v\vw.uni-bamberg.de/fileadmin/.../pberg54.pdf
3. Estennann. T. (2011). 'The cliallenge of financial sustciinabilily", bttp://www.iiniver.\ityworldnews.com 4. Estennann. T. & Pruvot. EB(2011). 'Financially Sustainable Univensines II European universities diversifying inccmie .slreanw". hiip:/Avww.eua.be/.JFinancially _Sustaincible_Universilies^ Copyright © by Ibe European University Awi'i iaiiim 2011.
5. Estennann. T. & Pruvoi. E B 12011), ' Financiallv Sustainable Universities 11 European universities diversifying inccmie streams".
6. Hi^liei Education Finance and Cost-Sbarins in Indonesia, http://www.e-ducare.org/.../higher-educalion-finance/
7. Kim CiwHii; - Jo (2010). "/. Rationale of Study & Research Questions 11. Indicators on Evolution of Higher Educalicm. III. Results of the Pilot Test of Indicators. IV. Challenges and Reflections. 2. 6/21/2010. GJK.
Benchmarking Educanon Sysiems for...'.
S. Kohiamftki. V.. Lniversity of Tampere. 'How do Higlier Educalion ln.stilulicms Enhance their Financial Auionom\ '". [email protected]: Hniber Educalion Quanerly, 0951-5224 DOI: 10.1 IIl/j 1468- 2273.2010 ()(U75..x: Volume 65. No. 2. April 2011. pp 164-185.
9. .\liiu'iH>ul('\. M and Pelagidis. T. (2008). -Comparing the Administrative and Financial Autonomy of Higher Educalicm Insiiluiions in 7EU Couniries'.
W. Ngbi quyei 29-,MQ/T\\ nady 04/11/2013 tai Hoi ngh; Ban chd'p bdnh TW khda XI ve doi null can bdn. lodn di?n gido due vd ddo tao.
i I. Nghi quyet sd77/NQ-CP ngdy 24/10/2014 ve lhi diem ddi mdi ccy che hogt dong dcii vdi mol so casd gido duc dai hoc cdns; lap.
12. IMOI Gido duc dgi bgc ndm 2012. sda ddi bdsung nam 2018.
13. .\Kln dmh .ui l6/20!5/\D-CP ngdy N/2/201 S Chinb plid ban lidnh, sda ddi. bd sun^ Nghi dinh sd43/2006/ND^
CP ngdy 25/4/2006 ve cache lU chii ddi vdi dem vi sU nghiep cc'mg lap
14 Bdo cdo nr ddnh gid ddm bdo cbdt lUcing gido due ctia cc; sd dao igo Tn/i/ng Dai Iwc Lugt, Dai hgc Hue' ndm 2018. • ' • 15. De dn ddi mcii cache hogl dong tgi Trudng Dai Iwc Kmh le, Dgi hoc Dd Ndng. ndm 2015.
16. Bdo cdo Hoi nght lUchii dgi hoc lgi Dgi hoc Hue. nam 2018
2 8 0 So 2 - T h a n g 2/2020
!j.r'iac:z::ojiit
cflu. nhfl: thfldng mai h d a g i a o trinh. tai lieu, c d c q u y p h u e ldi, quy k h e n thfldng.... td'i thieu 25*";
k e l qua h d p ldc vdi c i c cd sd d a o t a o k h a c . t r e n long n g u d n thu sfl n g h i d p ctia Trfldng.
Tbd tli: xdy dflng Id trinh tdng hpc phi phu h d p . Tfl chii lai ehinh tai c d c t n r d n g dai hpc g d n h e n phdt trie'n c a c ehfldng trtnh d a o t a o cha'l Ifldng c a o , vdi trdch n h i d m gidi trinh va chiu trdch n h i d m c a o c a c chfldng trinh len ke't d a o l a o vdi nffdc ngodi d e trong h o a t d d n g . D o d d . c d n g t i c q u a n ly tdi chinh t a n g mflc thu hoc phi. p h a i dfldc minh b a c h , rd r a n g , d a m b a o nguon Iflc Thd nam, x a y dffng k e ' h o a e h , q u a n ly d a m b a o tai chinh de' d'n dinh phdt trie'n dd'i vdi e d e ddn vi sfl d u n g h d p ly, h i e u q u a e a c n g u d n tai ehinh; thflc sfl n g h i e p c d n g l a p vd c d c c d sd g i d o d u e d a o tao h i e n v i e c trich l a p c d c quy p h d t trie'n sfl n g h i e p , d a i h p e c d n g l a p "
T A I IMV T H A M K H A O :
/. Arthur M. Hauptman (2006). Tdi chinb cbo gido due dgi bgc. .vu budng vd vdn de, Ky yeu Hgi thdo gido due. Hd Ngi. ndm 2008. Vien Nghien ciiu Gido due.
2. Arben Malaj, Fatmlr Memo, and Sybl Hida (2005), "Albania. Financial Management in the Educalicm Syslem:
Higher Educalion", hllp://www.uni- bainberg de/fileadmin/.../pberg54.pdf
3. Estennann. T. (20J1), "The challenge offinancial susiainabiliiy". http://www.universityworldnews.com 4. Estennann, T. & Pruvoi, E.B (2011), "Financially Suslainable Universities ll European univer.'siiies diversifying income streams", hllp://www.eua be/../Financially _Sustainable_Universities_; Copyright © by ibe European University Association 2011.
5. Estennann, T. & Pruvot, E.B (2011), "Financially Suslainable Universities II European universities diversifying income streams".
6. Higher Education Finance and Cost-Sharing in Indonesia, hiip://www.e-ducare.org/../higher-education-finance/
7. Kim Gwang - Jo (2010), "I. Rationale of Study & Research Questions II. Indicators on Evolution af Higher Education. III. Results of the Pilot Test of Indicators. A'. Challenges and Reflections. 2. 6/21/2010. GJK.
Bencbmarking Educalion Sysiems for...".
8. Koblain^ki, V., University of Tampere, "How do Higher Educalion Instituticms Enhance their Financial Autonomy?", [email protected]: Higher Educalion Quanerly, 0951-5224 DOI: lO.III 1/1.1468- 2273.2010.00475..\. Volume 65. No. 2, April 2011. pp 164-185.
9. Mitsopouios, M and Pelagidis. T. (2008), "Comparing the Administrative and Financial Auionomy of Higher Education Institutions in 7 EU Couniries".
10. Nghj quyel 29-NQ/rW ngdy 04/11/2013 tgi Hgi nghi Ban chdp hdnh TW khoa XI ve doi mdi cdn bdn, lodn dien gido due vd ddo tao.
11. Nglu quyei sd 77/NQ-CP ngdy 24/10/2014 vi thi diem ddi mdi cache hogl dgng ddi vdi mgl sd casd gido due dgi hgc cong lap.
12. Lugt Gido due dgi bgc nam 2012, sda ddi bo sung ndm 2018.
13. Nghi djnb sd 16/2015/ND-CP ngdy 14/2/2015 Chinh phu ban hdnh. sda doi, bo sung Nghi djnb sd 43/2006/ND- CP ngdy 25/4/2006 ve ca chetu chu ddi vdi dOn vi sU nghiep cong lap.
14. Bdo cdo tu ddnb gid ddm hdo cbdt lugng gido due cua ca sd ddo tgo Trudng Dgi hgc Lugt, Dgi hgc Hue.
ndm 20IS.
15. De dn doi mdi co che hogt dgng tgi Tnidng Dgi hgc Kinh te, Dgi hgc Dd NSng, ndm 2015.
16. Bdo cdo Hgi nghi lUcbu dai hgc tgi Dgi bgc Hue, ndm 2018.
280 So 2 - Thang 2/2020
IAI CIIINH-NGAN HANG-BAD HIEM
17. Bdo cdo thdng ke gido due cUa TrUdng Dgi hoc Ludt, Dgi hoc HuetHndm 2017-2019.
18. Tran Tbi Nhgt Anb, Casd khoa hgc Ihuc hien lUcliU dgi bgc tgi TrUdng Dai hgc Lugt. Dgi hoc Hue. nam 2018.
19. NguuySn Tdi Ndng, Ddnh gid su hdi long cua ngUdl hgc ve ca sd vgt chdt, trang ihiet bi dgy hgc vd cache Idi chinh cua Trudng Dgi hgc Ludt, Dgi hgc Hue, nam 2018.
Ngay nhan bai: 7/1/2020
Ngay phan bi^n danh gia va su:a chifa: 17/1/2020 Ngay cha'p nhSn dSng bai: 27/1/2020
Thdnglintdcgid:
ThS. NGUYfiN TAI NANG Trfldng Dai hpc Lu3t, Dai hpc Hud'
THE CONTENT OF FESANCIAL AUTONOMY IN UNIVERSITY AUTONOMY:
EXAMINING UNIVERSITTY OF LAW - HUE UNIVERSITY
• Master. NGUYEN TAI NANG Universitty of Law, Hue University
ABSTRACT:
University autonomy is the indispensable trend of education and training, and University of Law - Hue University is not out of this trend. To implement successfully and sustainably develop upon the transformation to university autonomy model, the planning, forecasting work and financial auionomy solutions are considered as decisive factors for success in university autonomy. This study analyses the contents of financial autonomy, advantages and disadvantages in implemendng university autonomy for Universities of Law - Hue University.
Keywords: University of Law, Hue University, university autonomy, financial autonomy, education.
S o 2 - T f - -
