CVv168S5602020097.pdf

Tang cuong kha nang can doi thu chi trong quan ly tai chinh tu chu tai cac tniong cao d^ng thuoc B6 N6ng nghiep va Phat tri^n nong thon

HoangThiThuHi&i

Tmong Cao 6k\g Gong ngh$, Kinh t^ va Thuy san

Theo tiidng tu sd 46/2016/TT-BLDTBXH quy djnh ve didu le Trudng Cao ddng, Bd Ndng nghidp va phdt tiien ndng th6n phdi hgp vdi Bd l^o ddng Thuong binh vd Xa hdi tiiuc hien qudn ly nha nude ddi vdi cac trudng Cao ddng thudc Bd Ndng nghiep va phdt tiidn ndng Uidn qudn ly. Ddn nam 2020, cdc tixrdng Cao ddng tiiudc Bd ndng nghidp va ndng thdn se tidn hanh thue iiien quan ly tai chinh tu chfl. Do vay, quan Iy tu chfl tai chinh ddi vdi cdc trudng cao ddng da va dang Id mdt ydu cau tdt ydu va cap bdch, gdp phan gidm ngdn sdch nha nude nhung vdn ddm bdo chdt lugng dao tao, cung cdp ngudn nhdn Igc ehat lugng cao cho su phdt tridn kinh td xa hdi.

1. Dat van de

Hien nay, Bd Ndng nghiep va phat trien ndng tiidn dang quan ly 28 trudng Cao dang. Trong do, khu vue Mi^n Bde cd 19 trudng; khu vue midn Trung cd 5 trudng va khu vge midn Nam cd 4 trudng. Ngudn tdi chinh phge vu cho hoat ddng cfla cdc trudng Cao ddng nay chfl yeu vdn tu ngudn vd'n ngdn sdch nhd nude (NSNN). Tuy nhidn, ddn nam 2020, cdc trudng Cao ddng ndy phai thuc hien qudn ly tdi chinh tu chfl.

Day la vdn dd khd khan eho eac trudng Cao dang do ngudn thu cua ede trudng trong nhung nam gan day dang bl giam lien tue. Cd nhieu nguyen nhan ddn ddn ngudn thu cua cac tnidng Cao ddng bj giam: su edt giam cd Id trinh ngudn vdn tir ngan saeh nha nude cua Bd ndng nghidp va phat tridn ndng thdn; cde trudng Cao ddng khdng tuyen sinh duge sinh vidn; khd nang tu ehfl vd cdc hoat ddng dd tgo ra ngudn thu cfla cdc trudng Cao ddng edn bj hgn ehe do su rang huge ve eo ehd qudn ly cfla Bd ndng nghiep va phat tridn ndng thdn... Bcri vay, ddi mdi co chd quan Iy de gia tang ngudn thu, tiet kiem chi la mdt trong nhung giai phap nang cao hidu qua quan If tai chinh tu chfl trong cde tiudng Cao ddng thudc Bd ndng nghiep va phat trien ndng thdn trong giai dogn hien nay.

2^ Thirc trang kk qua thu, chi tai cac, huong cao ffang Hiuoc Bo Nong nghiep va Piiat trien nong thdn

2.1. Qudn ly thu

Hien nay, ngudn kinh phi de thue hidn ede hogt ddng d cdc tnidng cao ddng thudc Bd ndng nghiep va Phdt tridn ndng thdn gdm cd ngudn kinh phi do NSNN cap va ngudn kinh phi tir hogt ddng su nghidp cua nha trudng. Bdi vay, danh gia quan ly tai ehinh tu ehfl can phdi xem xdt mflc dd huy ddng ngudn kinh phi d tung

ngudn. Neu ngudn kinh phi huy ddng tu NSNN d cac trudng ed xu hudng gidm va ngudn kinh phi sg nghiep lai cd xu hudng tang qua ede nSm se phan anh eae trudng dang ddn cd sg tu chfl vd tdi chinh.

- Ngudn kinh phi NSNN: Theo quy djnh efla nha nude, ede co sd giao due nghe nghiep trong dd cd cdc trudng cao ddng thugc Bd Ndng nghiep vd Phdt tri^n ndng thdn trong tuong lai phai chuyen sang co ehe tg ehfl tai chinh. Bdi vay, de eae tmdng ddn thich nghi vdi dieu kien tu chu tai chi'nh, Bd Ndng nghiep vd Phat tridn ndng thdn se gidm ddn ngudn kinh phi huy ddng d tflng nam.

Ing 1: NaufiP kinh phl ttr NSNN cua cic Iriffrng Cao a i n e , 201S-201S Ngiion krnli plil tiV NSNN (ly dong)

Toe dp lang uga6n kmh phi Ift NSNN (%)

2016 2017 2018 449.45 436.96 426.02 4I8.8S Ngndn Tinh loan ciin Inc gia lir brio cao qmei mdn ciin cac n ircnig klino sal

Theo sd lidu khao sat, ngudn NSNN eua cdc tmdng Cao ddng deu ed xu hudng gidm qua ede nam. Trong dd, trudng Cao ddng co dien va cdng nghe thue phdm, trudng Cao ddng co gidi thfly lgi va tmdng Cao ddng CO dien vd thuy lgi la nhirng trudng ed tdc dp giam NSNN nhieu nhdt. Cac tnrdng cdn lgi, mae du ngudn NSNN qua cac nam ed giam nhung tdc dd giam rdt chgm. iVldt sd trudng ed tdc do giam ngudn NSNN gdn nhu khdng dang ke: trudng Cao ddng kinh te thfly san (nam 2018 giam 0,1%), Cao dang nghd cdng nghd ndng lam ddng bde (nam 2018 giam 1,8%), Cao ddng CO dien xay dung va ndng Idm Trung bd (nam 2018 giam 1,1%) va Cao ddng eo gidi Ninh Binh (nam 2018 giam 1,5%).

- Ngudn kinh phi tu hogt ddng su nghiep cua nha tmdng. Theo ket qua khao sat, ngudn thu tu su nghiep cua eac tmdng tham gia khao sat nam sau deu tang so vdi ndm trude. Tuy nhidn, su gia tang v^ ngudn thu tu

i - u A l l A - T H A I BiNH D l / O N E (THANE 3 / 2 0 2 0 ) Tf

NGHIEN CUU

hogt ddng su nghiep ehua phdn dnh dugc hieu qua qudn ly tdi ehinh tu chfl cfla cdc trudng Cao dang thude Bd ndng ngiiiep vd phdt tridn ndng thdn. Bdi vi, quy md ngudn kinh phi tti boat ddng su nghidp cd the tang ldn nhung tdc do tdng va ty hgng nguon thu tu hogt ddng su nghiep d mdi nam lgi gidm di eung se phdn dnh cdc trudng chua thuc su qudn ly tdi ciiinh iiidu qua.

Mdt sd hudng ed t>' tCQng khodn ehi tiiudng xuydn lan vd tdng qua cdc ndm: hudng Cao ddng Vidt Xd, hudng Cao ddng cdng nghe. kinh td vd ttifly sdn, tiudng Cao ddng edng nghd va ndng ldm Ddng Bde. Cac tiudng nay ddu cd ty hong cdc khodn ehi ttiudng xuydn nam 2018 Idn hon 90%. Didu nay eho thay, khd nang tg chii ve tai ciiinh cfla cac tiudng nay edn hgn chd.

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Theo sd lidu bdng 2, phdn ldn cdc hudng cd ty hgng ngudn thu tu sg nghiep qua eae ndm cd xu hudng tang. Trong dd, trudng Cao ddng Co khi Ndng nghiep, trudng Cao dang cdng nghd va ndng lam Nam Bd va hudng Cao ddng co dien Ha Ndi la nhirng tiudng cd ty trgng ngudn thu tii su nghiep eao nhdt. Mdt sd trudng cdn lai ed kha nang tg chfl tai chinh thdp do ty hgng nguon thu tu su nghiep thdp: tnidng cao ddng co didn Phfl Thg, hudng Cao ddng cdng nghe, kinh te va che bien lam san, hudng Cao ddng cdng nghe, kinh td va thuy sdn. Nguyen nhan ty trgng nguon thu tir su nghiep cua cac trudng ndy thap la do eac trudng khdng tuydn sinh duge dfl chi tidu; khd nang nghien euu khoa hge, tu vdn vd chuyen giao cdng nghd cua nha tiudng vdi ede doanh nghigp, td ehiic bdn ngoai ddu rdt ban ehd...

2.2. Quan ly chi

- Quy md khodn chi: Theo sd lieu khdo sat, phan ldn cdc trudng ddu cd cdc khodn ehi tang len qua cac nam. Trong cde trudng khao sdt, trudng Cao ddng co khi ndng nghidp cd tdng cdc khoan chi nhieu nhat:

nam 2015 id 70,87 ty ddng; ndm 2016 Id 72,50 ty ddng;

nam 2017 la 74,18 ty ddng vd nam 2018 Id 76,29 ty ddng. Xet vd tdc dd tang, gidm cde khodn ehi, phan ldn cac tnidng Cao ddng d^u tang cac khodn ehi trong nam 2018.

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~Npidn- Tinh loan cna lac gid lir bdo cdo qiryel loan cua coc irinnig aiao sai

• Co edu khodn chi: Sd lidu khdo sdt eho tiidy, cdc khoan ehi tiiudng xuyen cfla cac hudng chidm ty hgng nhidu ban so vdi cac khodn chi khdng tiiudng xuyen.

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2.3. Phdn tich miic d0 chenh Idch thu - chi Phan ldn cdc tnidng tham gia khdo sat ddu cd muc thu ldn hem miic chi. Tuy nhien, quy md ket du efla ede trudng vdn cdn d mfl'c thdp vd dang cd xu hudng gidm ddn qua eac nam. Mdt sd tiudng Cao dang cd tdc do ket du giam mgnh nhu: Cao ddng Co didn va tiifly Icri, Cao dang cdng nghd, kinh te va thuy sdn; Cao ddng CO didn Phfl Thg... Nguydn nhan quy md kdt du cfla eac hudng Cao ddng gidm la do ede tiudng hidn dang gap nhidu khd khan trong khai thae cdc ngudn thu tir hogt ddng ddo tao cua nha hudng.

3. Giai pitap tang cirqiig l(ha nang can doi tliu chi tai cac tjirang Cao flang thuoc Bo Nong nghiep va Phat trien nong thon

Quan if tdi ehinh tg ehu la mdt trong nhirng nhidm vu trgng tam efla cac trudng Cao ddng thudc Bd Ndng nghidp vd phat trien ndng tiidn trong nhflng nam tdi.

Tuy nhidn, boat ddng nay d cdc trudng Cao ddng ndy vdn cdn d muc thdp va chua that sg chu ddng. Bdi vdy, dd quan ly tdi chinh tu ehu, cac trudng Cao ddng cdn phai tang cudng khd nang cdn ddi thu — chi dugc hieu qua hon. Dd lam dugc nhu vay, cde tnrdng Cao ddng nay can phai thuc hien mdt so giai phap sau:

- Huy dgng cd hieu qua vd dam bdo 6n dinh cdc nguon tiiu. Ngudn tiiu chu yeu efla cae hudng Cao dang Id tu boat ddng dao tgo cfla nha tnidng. Tuy nhien, hogt dgng tuydn sinh efla ede trudng Cao dang hidn nay gdp nhidu khd khan do khdng tuydn duge ngudi hge. Bdi vdy, de huy ddng cd hidu qud ede ngudn tiiu, cac tiudng Cao ddng edn: (1) van dung linh hogt cde hogt ddng dao tao de thu hflt ngudi hge: dao tao lidn thdng, lien doanh lien kdt, tuvan, chuydn giao cdng nghe...; (2) edng bd Id Uinh thu hgc phi eho xa hgi va ngudi hgc dugc bidt, dam bao Id hinh dd phdi dfl dai de ngucri hge ehudn bi kinh phi theo hge; (3) Do tu chfl tdi ehinii, cac hudng can xac dinh tang hgc

phi la di^u ki$n cdn thidt dd ddm bdo ngudn thu. Tdng hoc phi ngudi hgc vua la yeu td rao cdn nhung cflng Vila la ydu td Uiugn lgi de cae tiudng thd iiidn chd diing cua minh hong xa hdi; (4) Cdc tiudng cdn t^n dyng cac tiid mgnh cua nunh dd phat tridn ede nganh dSo tgo mfli nhgn vd cdc logi hinh dao tao ddc thu dd d^p ung nhu cdu ddo tgo chdt lugng eao trong giai do^n mdi.

- 6n dinh chi trong dd giam ddn cdc khodn chi thudng xuyen phge vu cho ed nhdn. Trong eac khodn chi thudng xuyen, cdc hudng Cao dang cdn tap tmng chi cho cdc hogt ddng ndng eao chat lugng ddo tao cua nha tmdng vd gidm dan cac khodn eiii cho cd nhan. Mudn vay, cde trudng can ban hanh eac quy djnh v^ tuy^n dyng va ddi mdi eo che qudn Iy, tuydn chpn giang vidn, ea ehe hd ttiu nhdp gidng vien hdn ca sd hoan tiianh lihiem vu vd ed egnhhanh nhdm dn dlnh vd dam bao ngudn thu gdp phan cho cdn ddi thu chi; Xdy dgng quy chd chi tidu ndi bd de thgc hien gidm sat cdc hogt ddng tiiu - eiii tieu trong nha hudng mOf each chu ddng.

- Ndng cap khd nang ket du tiJ ede hogt ddng cfla nha trudng. Quy md eac khoan tiiu tii NSNN va cdc khoan ttiu tfl' hoat ddng su nghiep cua eae hudng Cao ddng dang ed xu hudng giam ddn hong khi cdc khodn chi thudng xuydn Igi khdng ddi hoac lai tdng ldn, Ddy la nguyen nhan ddn ddn kha nang kdt du efla ede tiudng Cao ddng bj giam vd khdng dn dinh. Bdi vay, nang cao kha nang kdt du Id ydu cdu can tiiidt de thuc hidn qudn ly tdi chinh tg chfl cd iiieu qua. Mudn vay, eac trudng

Cao dang can tiige hien tdt eac dugc gidi phdp tang cudng, md rdng ttiu vd gidm ehi ttiudng xuydn cho chi cd nhdn ttii sd gidi quydt dugc vdn dd nay.

4. Ket iuan

Cdn ddi thu — ehi la mdt hong nhung ndi dung phdn anh hidu qud qudn ly tai chinh tg ehfl cfla cdc hudng Cao ddng tiiudc Bd Ndng nghidp vd phdt tridn ndng ttidn. Cae kdt qua nghien cuu eho thdy, cdc trudng Cao ddng mae dfl dang tung bude ttigc hi$n quan Iy tdi ehinh tu chu ttieo Id tiinh nhung hidu qud vdn edn d muc thap. Bdi vdy, nang cao khd ndng can ddi thu — chi se giflp cdc hudng Cao ddng thuc hidn ed hidu qud quan ly tai ehinh tu ehfl./.

Tai lieu tham iihao

Bg Gido dgc va ddo tgo, Thdng hi sd 36/2017/17- BGDDT, quy che tiiue hidn cdng khai ddi vdi co sd gido due vd ddo tao thudc he thdng gido dgc qudc dan, ngdy 28 thdng 12 nam 2017

fid Lao ddng — Thuong binh va Xa hdi, Thdng tu sd 46/2016/rT-BLDTBXH, Quy djnh vd didu id tmdng Cao ddng, ngay 28 thdng 12 nam 2016

Chinh phu, Nghi dinh sd 16/2015/ND-CP, quy dlnh CO chd tu ehfl cfla don vi su nghiep cdng ldp, ngay 14 thang 02 nam 2015

Chinh phfl, Nghi quyet sd 77/NQ-CP, vd thi didm ddi mdi ca ehe boat ddng dd'i vdi cac co sd giao dge dai hgc cdng igp giai dogn 2014-2017

Cong tac tu;, M truyen, pho bien, giao due

Tiip theo trang 81

phuong tien thdng tin Jai chung de tuyen tiuydn, phd bidn ttidng ttn vd AT\'SLD nhu tiidng qua td loi, bang tin, faceboook...hoac ddu hi eho cdc phong trao thi dua gifl gin ATVSLD tgi don vi vdi eae miie khen thudng thieh ddng, ddng thdi cflng nen de ra mfl-c phat nang khi ngudi lao dgng hay ngudi sfl' dung lao ddng vl phgm dd dam bdo an todn ehung eho tdt cd mgi ngudi.

Thfl ba, edn cd su phdi hgp giua ede td chflc dodn th^ d doanh nghidp giao thdng dudng bd vdi nhau va gifla ede doanh nghiep giao thdng dudng bd vdi ede cdp chinh quydn cdc cdp. Khi cdc doanh nghiep ed th^ phdi hgp chat che vdi nhau va phdi hgp vdi chinh

Tai iieu tham ichao

Minh Tuan (2013). Thue hang va mgt sd giai phap phat trien edng tac huan luyen an toan ve sinh lao ddng d Viet Nam.

http://antoanlaodong.gov, vn/catld/pages/ehitiettin.asp x?lDNews=1358

Thge trang cdng tae tap hudn, hudn luyen vd ATVSLD trong xay dgng hien nay

http://cuegiamdinh,gov.vn/Thuc-trang-cong-tac- tap-huan-huan-luyen-ve-ATVSLD-trong-xay-dung- hien-nay-428-a448.aspx

Cue Quan hd Iao ddng - Tidn luong, Bd Lao dgng - quy^n cdc'cdp tiii viee tuydn tmyIn, phd'^bidn, gido Thuong binh va Xa hdi, 2018, "Bao cao quan hd Iao due vd hudn luydn se duge nhan rdng hon vdi tde dd ddng";

nhanh hon, hieu qud han. Vide phdi hgp giua cde bdn cang ch$t che vd lan rdng ttii se rdt nhanh ehdng ndng cao dugc nhan thuc chung cho tat ed mgi ngudi vd ATVSLD, vide xa hdi hda nhdn ttiiic ve ATVSLD hor - doanh nghidp giao thdng dudng bd ndi ridng vd trong tdt cd cdc doanh ngiiiep ndi ehung se mau chdng thdnh hidn tiigcy.

Doan Thj Phuong Diep vd eae cdng sg (2018), Giao trinh Luat lao ddng, Nha xudt bdn Dgi hgc qudc gia TP.

Ho Chi Minh;

H Tt C H A U A -

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