Giai phfQ) quan ]y chi ngan sach Nha nuoc cho giao due dao tao tren dia ban c ^ tinh a\^et Nam h i ^ nay
Pham 0\I6G Hung UBND tinl) Ha Nam
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gay nay, cae nude trln thi gidi deuy thflc dupc rdng gido dye - ddo tgo khdng chi Id phue Ipi xa hOi, ma thue sy la ddn bdy phat triln kinh l l - xa hOi nhanh va ben viing. Quoe gia nao ed giao due - d&o lao tdt, trinh dO cao thi dgt dupc nang suat, chat luong, hilu qua cao, ngupc lai ngn thdt hpc tang len si lam dat nude nghlo di vd lam l | ngn xa hdi. V^lt Nam dang trong qua trinh ddy mgnh cdng nghiOp hda, hien dgi hda phdn dau dua dat nude trd thanh nude cdng nghilp theo hudng hiln dgi. Muon vay phai ed dpi ngfl tri thflc, cac nha kinh doanh, quan ly, chuyen gia gidi d nhieu Iinh vye ma nen tang eua nd Id gido dye. Chinh vi tdm quan trpng do cfla giao dye cho nen nhflng khoan dau tu tu ngan saeh nha nude (NSNN) cho giao dye eung ddc bill dupc coi frpng.Trong nhflng nam qua ngudn vOn tfl ngan sach nha nude chi cho giao dye ehilm ty trong Idn vd Id mpt khodn ehi quan frpng cua ngan saeh nha nude. Tuy nhiln, cd mdt thye t l phat sinh la: Mae du nhung khoan chi nay rat Idn nhung vdn khPng dap ling dupc ddy dfl cdc nhu cdu cfla nganh giao due nhu mua sdm do dung, frang thilt bj day hoe, tiln luong chi tra eho can bo cdng nhan viln v.v... Hon nfla, frong tuong lai NSNN cd xu hudng giam eae khodn chi thudng xuyIn dl tang cudng eho ede khodn chi dau tu phdt tiiln.
Chinh vi thi, d l sy nghilp giao due dao tgo phdt tiiln, thi bin canh cdc khoan chi NSNN cdn phdi ed nhiing biln phdp mdi Ihu hflt thlm nhilu nguon vdn dau tu cho gido dye, ddng thdi cung phdi tang cudng cdng lac qudn Iy ddi vdi cdc ngudn vO'n ndy, tranh tinh frgng su dyng lang phi kim hilu qua.
Dl qudn ly tdt cde ngudn eho NSNN dau tu cho giao dye, dao lao, d l giao dye ddo tgo thye sy la qudc sdch hang ddu, ddng gdp nhilu hon nua eho tang tiudng va phdt tiiln b i n vflng ddt nude, theo ehung tdi cdn thye hiOn tdt cde gidi phdp sau:
Mdt la, hoan tiiiln md hinh, co c h l qudn ly chi ttiudng xuyIn efla NSNN cho sy nghilp giao dye dao tao
Chi NSNN cho su nghilp gido dye ddo tao bao gdm 4 nhdm ehi. Trong mdi nhdm chi deu ed nhilu mye chi khde nhau. Dl hoan thanh nhilm vy ma Bd Giao dye - Dao lao giao, ddi hdi phdi cdp phat day dfl ede nhdm mye ehi. Song tuy theo dilu kiln hoan ednh,
tdm quan trpng cfla moi muc chi ma can ed mfle dO uu Uln khac nhau. Hiln nay eo cdu chi NSNN eho gido dye dao tgo ehua that hpp Iy trong vile bd tri giua cdc nhdm chi cflng nhu giua cdc muc chi vdi nhau. Chi thanh loan cd nhan Id nhdm chi hit sue quan trong anh hudng tryc tiep din chat lupng giao due. Muc thu nhdp binh quan cfla can bd, giao viln la tuong dd'i 6n djnh va hpp ly. Nhung thu nhap cfla mdt sd can bd giao vien vdn cdn thdp, khdng dfl d l tai sdn xudt sue lao ddng cua ban than va gia dinh hp. Nguyin nhan ddn d i n tinh trgng nay ta do thang bac luong cua tdng ngudi khae nhau. Mat khde, trong eo cdu ehi NSNN cho giao due dao tao thi chi thanh todn ca nhan la khodn ehi chiem ty trpng Idn nhdt, do vay bude phdi cdt giam mdt sd khoan ehi khae de chi tiln luong va phu cap luong. Dl giai quyll vdn d l nay, ddi hdi ve phia nganh giao due phdi quan tam kilm tra chat chl biln c h l giao viln va bd may quan ly, phdi sdp xIp Igi dpi ngu giao vien, cdn bO phuc vy theo hudng linh giam ddn.
Djnh miic chi cho su nghiOp gi^o dye ddo tao la can cfl d l lap k l hoaeh chi, Ihyc hien cdp phat va eung la can cfl d l kilm tra vile cap phat, quylt toan chi. xay dyng dinh muc chi chinh xac, phu hpp vdi cae doi tupng thy hudng ngan saeh se lam cho qud trinh cdp phdt chinh xac, hieu qua, ddng thdi cflng dam bdo dupc sy edng bang giua cdc ddi tupng thy hudng. Hidn nay, phuong thflc phan bd ngan saeh ddi vdi giao due dao tgo theo bidn c h l cdn bO, giao vien da hudng tdi viee ddm bao cdp dfl kinh phf eho cac trudng hoan Ihanh nhiem vy. Tuy nhien dinh muc chi nay Igi bj nhuoc dilm Idn Id lam tang khoang each chinh leeh giua cdc vung. Bdi vi ddi vdi vung giao dye cham phat triln, sd Iupng can bp, gido vien it Uii kinh phi ddu tu eho vung dd sd cdng it, do dd gido dye vung ndy Igi cang kem phat triln so vdi eae vung ed dilu kiln, so luong can bp, giao viln ddng. Dl viOc phdn bd NSNN ddi vdi gido dye dao tgo vflg ddm bdo nhu cdu tdi thilu cdn thilt phdi chi cho m6i trudng, vua khde phyc tinh trang mdt cdng bdng giua cdc vung, cde dja phuong edn phdi xdy dyng lilu chuan djnh muc chi tilu frIn CO sd kit hop nhiing ehi tilu: Sd Iupng hpe sinh, biln c h l can bO, giao viln vd sd Idp.
H Tt D H A U A - T H A J
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NGHIEN CUU
R£ SEARCH
Hai la hoan thiln quy trinh Idp vd phan bO dy todn, cdp phdt, thanh quylt lodn ede ngudn kinh phi chi cho giao dye ddo tgo
Mdt trong eae giai phap ndng ego hiOu qua chi NSNN Id biln phdp cdi Uln frong cOng tdc lap dy toan NSNN. Vile lap dy toan phai dam bao cho cae hoal ddng giao dye dao tgo dien ra binh thudng, dam bdo tinh edng bdng, hop ly, hilu qud, ddng thdi hudng tdi cac myc tilu da d l ra, nang cao chdt Iupng giao dye dao tgo eua linh. Dl hoan thiln, ddi mdi edng tac lap va phan bd dy toan ehi NSNN eho giao dye dao tgo cae Unh edn thyc hiln mdt sd bien phdp sau:
Thfl nhdt, edn xay dyng mdt k l hoaeh ngan saeh thdng nhat frong dd phdn anh ddy dfl cae nOi dung thu chi cfla cdc trudng THPT. Vi|c lap dy loan cho chi dau lu xay dyng co ban va ehi thudng xuyIn phai dupe gdn kit vdi nhau, tren eo sd ngan saeh tdng Ihl chi ddi vdi giao dye dao lao, d l dam bao cdc khodn chi queui frpng cho cdng tac dgy va hpc dupc dam bao, sat vdi nhu edu thye t l cflg cac trudng va mang Igi hieu qud eao nhdt.
Thfl hai, eo quan tai chinh phdi yeu edu va theo ddi cae don vi Idp dy todn kinh phi cd theo dflng trtnh ty, phuong phdp va cdc van ban hudng ddn lap du loan NSNN hay khdng. Xem xet cac don vj lap du todn ed dflng vdi yeu edu, bam sat Unh hinh thyc t l va nhflng biln ddng trong nam k l hoach cd the xay ra hay khdng. Can eO nhung biln phap xu ly ddi vdi nhiing trudng hpp chi mudn true Ipi, tiln hanh l^p dy loan cham, khdng tuan theo cde ydu cdu eua eo quan tai chinh...
Thu ba, cdn lang cudng nang lyc lanh dgo cfla cde eo quan Nhd nude nhu Sd Tai ehinh, Sd Kl hoaeh va Ddu tu, Sd Gido dye va Dao tgo... trong hoal dpng lap dy loan ngan sach dd'i vdi hogt dpng giao dye dao tgo, dde biet la khg nang dy bao frong phan bd ngan sdch.
Tang cudng ky ludt ngan sach va linh minh bgch eung nhu frach nhiOm trong ehi Ueu NSNN va frong eae mye tieu chinh sach. Hudng sy tap tmng trong ePng tac lap dy loan ngan sach vao thdi ky tmng hgn chfl khdng chi mOl nam k l hogeh.
Thu tu, tiln tdi lap dy loan ngan sdch theo kit qud ddu ra, tao sy rang buOe giua chi NSNN dOi vdi giao dye dao tgo vdi kit qua hogt ddng giao dye. Tuy nhien, d l dgnh gia dupc chdt lupng ddu ra, chung ta cdn xay dyng h | tiidng chi tilu ey the de danh gid muc dp hodn Ihdnh nhilm vy dupc giao cfla don vi gido dye trln eo sd eae Udu ehi co ban sau: ehat Iupng hpe tap cfla hpe sinh (ty Ie hpe sinh tdt nghiep, ty 10 hpc sinh dd dgi hpc, sd lupng hpe sinh gidi...), chdt Iupng hodn Uianh cac cdng viOc dupc giao trong'nam, ttidi gian hoan Uidnh edng viec, tinh hinh chap hdnh ehinh sdeh chl dO va eae quy djnh ve tai chinh.
Ba Id, nang cao nSng lye, trtnh dO, phdm ehdt ciJa dpi ngu can bd qudn ly tai ehi'nh tai cac cd sd gido di^c dao tgo
Don vj CO sd gido dye vd dao lao la noi tryc tilp dyng cdc khodn kinh phi NSNN ddu lu cho gido dye (kl cd kinh phi ngan sdch cdp vd ede ngudn Ihu khac cua don vj). Ylu cdu ddt ra cho cdng tdc qudn ly tai chinh d day Id qudn Iy, sfl dung tilt kiOm, dflng muc dieh, dung c h l dp cac khoan ehi ngan sach eho giao dye dao tgo, tang cudng Unh ty ehiu trach nhilm ciia Thfl tnidng don vi, eae chfl tdi khodn trong cdng tec qudn ly tai chinh Irong don vj. Thfl trudng cdc don vi su dyng ngdn sdch phdi chiu frdch nhiOm trudc ph^
ludt ddi vdi nhung khodn chi sai c h l dO, tilu chu&, lang phi, khdng dflng myc dich. Nlu vi phgm lam i6n thdt ngan sdch cfla Nhd nude phdi nOi thudng, tuy theo ti'nh chat, mue dd vi pham s i bi xfl ly ky luat, xii phgt hanh ehinh hoae tmy ciiu trach nhilm hinh sy theo quy djnh eua phap luat.
Dl dap ling dupc ydu edu fren dpi ngfl can bd lam cdng tac quan ly tdi chinh tgi ede don vj co sd phdi co du trinh dp, nang Iuc chuyen mdn d l quan ly chat che va hgch toan ddy du, rd rdng cde khodn chi tfl cac ngudn khde nhau. Xudt phdt tii thyc trgng thdi gian vua qua can bO Idm edng tae quan ly Igi cac don vj co sd gido due ddo tao chua ddp ling dupc ylu cdu quSn Iy; chfl tai khodn ede don vl chi sau vl qudn ly chuyen mdn gido dye khdng am hilu vl qudn ly tdi chinh, ddi ngu can bO k l todn nhdt la tai cac don vj dy loan cap huyen khdng thanh Ihgo nghiep vy chuyin mdn, cd mdt sd Igi phdi kilm nhiem cac edng viee khac. Vi vdy, cung cd nang cao chdt Iupng eOng tac quan Iy iSi chinh tai cAc don vl eo sd gido due ddo tgo cdn chii trpng din vile thudng xuyIn bdi dudng nghilp vg qudn ly tdi chinh ndi ehung, edng tdc k l toan ndi rilng cho dpi ngfl edn bO Idm edng tdc k l todn d cdc co sd.
Trong thdi gian tdi cdn tdp tiung ra sodt, ddnh gia khd nang nghilp vu ehuyin mdn efla dOi ngfl nay dl cd cde phuong dn sdp xIp lai thich hpp. TuyIn dung dOi ngu cdc edn bO k l cdn thi edn phdi lya chpn nhflng ngudi cd dfl nang lye, trinh dO nghilp vy chuyin mdn, dupc ddo tao ehinh quy frdnh tinh frang uu uen eon em cfla cdc cdn bp frong ngdnh md khdng ddp ling dupc tiinh dO chuydn mdn. Trong qud trinh tuyIn dyng can quan ldm din tiinh dO Uiyc t l chii khOng chi Id bang cdp vi nhilu khi tiinh dO ttiye t l lai khOng tuong xung vdi trinh dd da dupc trln bdng cdp.
Cung vdi ddo lao ndng eao trinh dd nghiOp vu chuyen mdn thi cdn day mgnh edng tdc gido dye vl tu tudng d l Idm frong sach dOi ngfl can bd, xay dyng dpi ngfl can bd lilm chinh, cd Unh thdn frach nhilm cao frong cdng vile. Nang cao trinh dp nghidp vy chuyen mdn cflng vdi viee ndng cao y thflc frdeh nhiOm Idm viec cfla mdi edn bd s i Idm cho cd h i thdng bO mdy qudn
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H Tt CHAU A - T H A I Ely dupc vdn hdnh tdt hon; Id dilu kiln ddm bdo cho vi^c qudn ly edp phdt kinh phi cfla nganh Idi chinh cflng nhu vile quan ly su dyng eae khodn ehi frong ttidi gian tdi dgl kit qud cao.
Bdn Id, tang cudng cdng tdc kilm fra, kilm soat cdc khodn ehi NSNN eho giao due
Theo quy dinh hiln nay, tdt ed cde khoan ehi NSNN Phai dupc kilm fra, kilm soat trude, trong va sau qud trinh cdp phdt, thanh lodn. cdc khodn ehi phai cd frong dy todn NSNN dupc duyOt, dung c h l do, tilu chuan, dinh muc do eo quan Nha nude cd tham quyln quy djnh vd da dupe thfl trudng cac don vj su dyng kinh phi NSNN chudn chi.
Tang cudng cdng tdc kilm tra, kilm soat qua trinh ehi lilu eae khoan ehi NSNNcho giao due nhdm khac phyc tinh trgng Id khi cdc don vj ehi xong mdi Uln hanh kilm trg, kilm soat.
DOi vdi eo quan tai ehinh cac cdp ngoai vile td chirc cac hinh Ihuc edp phdt vdn mdt cdch thich hpp phdi tang cudng kilm tra, gidm sdt mdt each thudng xuyIn, liln tye vd cd h i thdng linh hinh nhan vd su dyng kinh phi tgi mdi don vi dupc cdp. sao eho mOikhodn chi tilu kinh phi vfla phdi ddm bdo dung dy todn, dflng tilu ehudn cfla c h l dO chi NSNN hiln hcinh, gdp phdn ndng cao tinh tilt ki|m va hilu qua trong quan Iy cdc khodn chi NSNN cho gido dye va dcio tgo.
Xudt phdi tu Ihye l l trong Ihdi gian qua eo quan lai ehinh mdi chfl ylu thyc hiOn cdng tdc kilm tra khi quylt todn kinh phi hdng nam vi vdy khdng ed tac dyng ngan ngfla va xu ly kip thdi ede trudng hpp vi phgm ky lu^t tdi chinh phdt sinh nln thdi gian tdi phdi tang eudng edng tdc kilm tra gidm sdt hang ngay qua moi nghiOp vy cdp phdt kinh phi, ddng thdi thyc hi|n kilm tra gidm sat theo djnh ky bdng vile thdm djnh vd xllduyOt ede bdo cdo tai ehinh hang thdng, quy cfla cae don vj sfl dyng kinh phi.
Ddi vdi CO quan KBNN: Vdi chfle nang quan Iy quy NSNN va la don vi dupe Nha nude giao nhilm vy kilm sodt cac khoan chi NSNN. KBNN Ihye hiln kilm soat chi khi thu trudng don vj sfl dyng NSNN da chuan ehi, chinh vi vOy d l tranh sy ehdng ehio vl ndi dung kilm soat gifla eo quan tai ehinh vd KBNN edn xac djnh rd nOi dung kilm sodt cfla kho bgc nhd nude, cd nhu vay mdi phan djnh chfle nang nhi|m vy cfla cac don vi trong qua trinh quan ly ehi ngan sach nha nude cho giao dye dao tgo.
Phgm vi kilm soat chi cfla KBNN Id kilm tra ti'nh hpp phdp vd hpp ly eua hd so, chflng lu mua ban; Unh hpp phdp cfla cdc chfl ky eua ngudi chudn chi vd k l toan trudng don vj; sd Uln chi ira ed ndm trong dy toan dupe duyOt vd cd dflng myc lyc ngan sach hay khdng vd cudi eflng Id wOe tuan thfl cac djnh mue, lieu
chudn ehi tilu ngdn saeh Nha nude hien hdnh. Co quan KBNN nude trye tilp ehi tiln cfla ngdn sdch cho cde don vi can phdi thye hiln kilm fra ede dilu kiOn vd thyc hiln cap Uln theo Iinh cfla co queui Idi chinh.
Co quan KBNN cd the dinh chl vile chi Uiu frong trudng hpp khdng dfl eae dilu kiln va su dung tiln dupe cap khdng dflng quy djnh.
Ngodi vile kilm fra, kilm soat cdc ndi dung neu fren. Hi|n nay, KBNN cac cdp can quan tam den viec kilm soat mdt each chat che tdn quy Uln mat tgi cdc don vj su dyng ngan saeh, hgn c h l khdi iupng tien mat tdn du tgi cdc don vi qud Idn. Khi tang eudng kilm fra efla cac co quan chuc nSng khPng cd nghia la hg thdp vai frd kiem sodt ndi bd eua eae eo quan quan ly giao dye ma kilm sodt npi bO cung phdi thyc hiOn deu dan, hd trp ti'ch eye eho edng tae kilm tra cfla cac CO qucUi chuc nang, de thyc hien tdt cdng tdc nay ddi hdi phai thye hiln nghilm tue quy c h l edng khai tai chinh dd'i vdi cdc don vj dy todn.
Vile tang eudng cdng tac nay la hit sue can thill, gifl vung ky cuong trong linh vye tai chinh ddu tu, ylu eau cde Id ehuc, ca nhan cd cdng trinh dy an phai chap hanh nghilm ehinh ddng thdi qua dd ddnh gid dupe hilu qua vdn ngan sach va cac nguon vdn khae dau tu cho giao due dao tgo.
Tai lieu tham khao
1. Nguyin Thj Chdt (2005), "Kilm soat ehi ngan saeh - giai phap gdp phdn nang cao hieu qud sfl dung NSNN", Tap ehi Qudn ly ngan quy qudc gia, (38), tr.l I- 12
2. Bd Tai chinh (2006), Thdng tu 81/2006/TT-BTC hudng dan c h l dp kilm soat chi ddi vdi cae don vj sy nghilp edng lap thye hiln quyen ty chfl, ly chju frach nhi|m ve thye hiln nhilm vy, td chfle bO may, biln c h l vd tai chinh, ngdy 06/09/2006.
3. Phung Van Hien (2012), "Ddi mdi quan ly ddu tu ngan saeh nhd nude cho dao tgo dai hpc, sau dgi hpe d Viet Nam", tapehicongsan.org.vn ngay 10/07/2012
4. Ngd Thanh Hodng (2013), Hoan thien eo c h l lap dy todn chi ngan sdeh nhd nude gdn vdi k l hoach phdt triln kinh te - xa hdi d ViOt Nam, Luan an tiln si kinh tl, Hpc viln Tai Chinh, Hd Ndi.
