NGHlCNCOrU-TRAO Ddi
HOAN THIEN HE THONG K I I M SOAT N 6 I B O
TAI CAC TRi/dNG DAI HOC CdNG LAP
ThS. PHAM THJ THANH VAN*
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boatdgngbdubigu.
1. Dg tage Mgn chftc ntog kiem soit, toi quto ly sft dgng cdng cu chfl ygu li hg tadng kigm soit ngi bd (HTKSNB) cfla dm vi. Nlto dudi gde dg chfl dgng phdng ngfla, ngto chto sai phgm vi yeu kgm, mdt HTK- SNB hto Mgu gdp phto qum ttpng cho vige ntog cao chat lumg, Meu qua hogt ddng cflg tfi chftc.
Trong Uto vue efing, HTKSNB li dfii titmg duge qum tim die bigt cfla kigm toto vifin toa nudc. Mfit sd qudc gia tou Hoa Ky, Ca-na-da died nhtag edng bfi chito taftc vg HTKSNB ip dung cho cie eo qum hito chito sg ngMgp. Chuto rage vg kiem toto cfla Tfing kg toto toi nuflc Hoa Ky (GAO) nira 1999 cd dg cap vm de HTKSNB dictautongtfiebftcbito cMto su ngMgp.
GAO dua ra nira ygu td ve HTKSNB, bao gdm: cic quy djto vg mdi mitog kigm soit;
dito gii nil ro; cic boat dfing kigm soat;
tafing to, taiyen tafing va glkm sit.
Hutag dto ehuto muc efta HTKSNB cfla INTOSAI1992 dua ra dmb ngMa tou sau: HTKSNB la eo ciu cfla mfit tfi chftc, bao
gfim toto thftc, phumg phip, quytitoh*
cie bign pbip efla ngufli lato dgo, n M bio dira sg hgp ly dg dgt duge cic mgcM cflg tfi ehfle: 1) Thftc diy cic hogt dfingho Mgu, bigu qui vi cfi ky cumg ctog n chit lumg cflg sto phiin, dich vg phfl i vfti nMgm vg cfla td chftc. 2) Bio vg ( ngufin lgc khdng M tait taoit, Igm d i | Itog pM, taam fi va vi phgm phap Iu$i Khuygn kMch tam tafl phip luit, quy«i cflg toi nudc vi ngi bd. 4) Xiy dgng vid m cic dfl hgu tii chltih vi hogt dfing, I bio cio dtag dto vi kjp tadi.
2. Trong mfit tafii gim dii, eic t dai bgc cdng lip (DHCL) tage Mgn co l, bgo cip, vi tag ehua cd nMfiu ktah n ^ ^ ttong vige xiy dtog vi tiiigt lip mfit K""
SNB. Hiu hgt eie trutag DHCL cU q tim dgn mit chit lumg vi hoto taito'fl nMgm vg chtoh tii duge giao, edn Mgu q vi tii ehlita chua dugc qum tira dflngn
* Hgc vi^n Hinh chfnh Qu6c gia TAP CHf QUAN L* NHA NUCt - Sd 245 (6/20li
NGHIEN CtfU-TRAO odi Higu suit diu ttl trong giio dgc hlu tou It
dupc qum tim.
Vto dg quto ly til chito trong ttutag DHCL hiu hgt cM dtag ftraflfc taeo dfii bao cto mi chua qum tira den vto dg kg toto quto tii, kg toto cM pM, ntog eao Mgu suat diu ttl... Vto dg nay ctag i t o hutag dgn ta duycic toi quto tti eosd giio due, kM Meu qui tii chtob cbua duoc qum tim dflng mftc till HTKSNB chua phit buy hgt sftc mgto efla nd.
Qua khio sit tage ttmg HTKSNB tai cie ttutag DHCL cbo taiy, edn nMeu bit cap, thg Mgn ttong hiu hgt cie yeu td ciu tiiinh cua hg tafing, chmg tfi HTKSNB bign tgi cdn tag Mgn sg ldng Igo, yeu kdm cin phii hoto fliign.
- Ve mdi tnrdng kigm soil eda cic ttuflng BHCL. Do co eiu ddi ngu khdng dfing dgu vg dd tafii, ttmh d'fi, ngito dio , tgo li vto dg khfi khto dg tauc bign eie tafl
tgc Mgm soit; co eau td chftc bd miy hogt dgng cdn efing kgto, chi phi bd miy kbi ldn, lira i t o humg dgn ngudn lito pM de tage higncichoatddngcbuygnmdn.mua sim ttmg tiiigt bi vi cic hogt ddng khic.
Gic ygu ciu vg tito chmh tnrcvagiimdao dftc chua dugc bm hito dudi dmg vin bin mi chfl ygu dga vio iuat Vign chdc nim 2010, Lugt Cin bd, cdng chdc nam 2008 vi
^uy dito ve dgo dftc toi giio de dieu ehmh s^c hito vi tog xft cfla cto bd, vidn ehuc.
Iftog luc vi ky ntog lira vigc cua cto bd phdng, bm it dupe tii kigm fra, dito gii, dto dgn tito ttmg mdt sfi eto bfi chua ttch egc ttau dfii chuyen radn, nghiep vu ky ninglimvige.
• CMto sich dato gii cto bp, cdng chuc.
lagn chftc efta cic toi mimg chua phit huy Wgu qui. cac tieu cM dato gii cdn ehung chmg, chua sit tage dgn Ueu qui edng vige.
Ky ntag tog dgng to hge cdn taip, toit li ttpng todra toto sg lm tafii. Dpi TIJP CHl QUAN L* NHA Nl/<JC - sd 245 (6/2016)
ngflctobflqutoiyphtoltacdncMuito hutag cflalelfii,ticphonglimvigetiieoco chg bao cip, cM qum tim dgn chi tigu kg hogch, it qum tim dgn Mgu qua ktoh tg.
Phto lm cie mrtag dgu chua cfi Bm Kfim soit ma cM efi Bm Thato tta ttuc taufic Bm Giam Mgu, do dd, vto dg klgra soat cac hogt dgng eua Bm Gidm hifiu se tiudu tito dflc lap, khach qum vi it dugc qum tim tauc Mgn. Co cau to chftc tiiigu bto mdt bd phto chuygn ttich, kigm tta, giira sit tit ci cie hoat ddng cfla dm vj ngoai Bm Thato tta chi chju ttich tolfini Mem tta, giim sit boat ddng dip tap.
- Vgbe tildng thgng tin ketoan cua cic trudngDHCL Bd miy ke toto tgp ttimg vio kg toto tai chtoh li chfl yeu, ttong kM tou ciu vg tadng to kg toto quto m mmg tito tautag xuyen, htog ngiy lgi chua dupc qum tam dtog mftc, do dfi, chua phit huy duge vige tau taip vi eung cap tafing tin eho eie toi quto ly tage hign vigc digu bito, Hgm soit hogt dfing cua td chftc.
He tafing chtog tu kg toto ehu ygu vto dmg he tafing chmg ta taeo quy dmh cflg chg dp kg toto bito chtoh su nghigp taeo Quygt dito sfi 19/2006/QD-BTC. Cie tnrtag DHCL cbua sft dung nMgu eic chtog ta tir fliiet ke, do viy, tiiigu cie ygu tfi bit budc ngn chua phto i t o het ndi dmg cic ngMep vg ktoh tgphit smb. Vi viy, ato hutag lm dgn edng tic hach toto bm dau, cmg cap tadng to cbo toi quto ly ehua kip tadi vi chtah xic. Ben cgto dd, sd lumg chtag ta tgi cic tradng DHCL rat Ita, die Mgt li chtog ta tau - cM tien mat do digu kien khich qum cfla mpt sd Uirmg cic chtog ta dupc lm mi ttong digu kign chua tdt giy khd khto cbo cdng tae kigm tta, ddi chigu kM cto tMet.
Hien nay, be tafing tii khoto kg toan ngoai quy djto cfla che do kg toin tai cic tiutag DHCL cdn rit bm chg. Hau hgt cic trutag cM dmg lai d vigc rad eic tai khoto
D
NGHlENCtrU-TRAO Ddi
cM tigt cip 2, eip 3 taeo che dp quy djnh.
Digu niy giy ra tmh frmg tMgu tadng tin cto tMgt cho toi quto ly kM cto ra quygt djto, toat li quygt djto ve tai chinh. Hg tadng bio cio kg toto chft ygu tgp tnmg vao cacbaocaotai chito taeo quy djto cfla ehe dd kg toto h i t o chito su ngMgp. Tuy nMgn, cie bio cio niy dugc lip mang tito tafl tac bit budc Ii clifl ygu, f ngMa cung cip tadng to chua nhigu vi tadi hm taumg chira so vdi quy dinh. Thgm vao dd, cic trutag ehua chfl ttpng dgn vigc lip bio eiondibdttgneosophto tich so siiih kgt qui hogt dpng tage tg vdi sfi Ugu du bio, dg doto Ngoii ra, vigc tog dung phto mgm kg toto cmg dem den totag rfli ro toat djto ttong kigm soit tafing to kg toto.
- Vi dinh gii rui rg ctia dc tnrdng BHCL Bm lito dao eic mitag DHCL da phto ehua cd su quan tam tMch dtog dgn vige phto tt'ch vi dito gii rfli ro. Hiu hgt cac trutag DHCL dgu khdng xay dmg rigng bd phto ttong eo ciu tfi chflc toim tage Mgn nMgm vu dito gii rfli ro.
Dpi ngu eto bd, vign chflc tMgu eie ky ntog vg dito gii vi phta u'eh rfli ro li mpt ttong totog hm ehg kMgn edng tic niy khfing dupc tage Mgn tgi dm vj. Cfing tic dito gia rill ro cbua duge toi trutag chu ttpng dtodgnvieckhfing lutag trudc dupc mfle dp tic ddng eua n5i rn den bngt dfing cia dm vj, lim i t o hutag dfin cfing tie mgn khai cie kg hogch tai,ie Men mue tigu.
Nhtog bien pbip dfii phfi vdi rii ro d cie toi mitag Mgn dmg ip dgng ehi ygu Ii khic phuc totog hiu qua hm li ehi ddng phdng ngua nii ro. Ngoii ra, vto hda quto ly rui ro cbua dugc phd bign rfing rii ngn eta bg, vign chuc cbua toto tatie dupc vai ttd, y nghia eua cdng tdc niy Dieu nay khien cbo cac mimg DHCL khd xic dtah eic kha ntog cd tag ato hutag dgn cie mgc Ueu cia mitag. Hi dd, cd tag i t o hutag den uy to vi dato tigng, taara cM
dgn ci cic kfit qui tii chtoh cfla nhi C - Vg hgat ddng Udm soit cua dcti BHCL Quy tiito kigm soit chua ib^m^
qum tim dgn m$t Mgm soit Mgu qa&i chito, vigc tauc h i t o tigt kigm, ctifiiigM' pM cdn chua chit chg. Vigc bm h i n M quy chg, quy trito phue vg cho cdngi kigm soit cfin chtoa, diua diy dfl; khi xie dito rfi trich nMgm cua tiing ci I bg phto ttong tauc thi nMgm vg.
- VS' cdng tic giim sit aia cic (., OHCI. Vige giim sit edn long leo, cMn_
tito btoh taiic, chua di vio tatte chjt, ,|
ttumg ehua ed bd phm dde Igp dg 4.
Mgn hoat ddng niy. Bd phto giim sit«, ygu li Bm Thato tta, dis li cic cfa be qiJ ly phfing, bm kigm nhigm, do dfi, khfingL, tafii gim tip mmg cfing vigc hm nua c t a di ntog lgc dg tage Mgn eiiiSc ntog nijt, J 3. Dg hoto tiiign HTKSNB ttong 4 trutag DHCL, cto thiic Mgn cie giii ph sau diy:
Thdnbit, eii tMgn mdi trutag kigm sU Cto tip ttimg phit huy cic mit ticb'c^
dfing tadi ed bign phip khic phgc toflnga"
tgi, ygu kgm nhim bio dim mdi taidngie' soit tfit, gdp phto tao ra HTKSNB hftu 1 va Mgu qui. Tigp tac phit huy gii tti ttu, tafing vg su Ugm kMgt vi gii ttj dao dfld liU cto bfi lato dgo vi cto bfi, giio vign qua Ci^
tag hg. Tuygn truygn, ngu guong dign Ut.
ttong Cie ngiy hpi tmygn tafing eie bm hpp mit... dg cto bfi, giip vign cfla ttudig taiy ta hie vg ttuygn tafing tfit dgp vi c l phii ed f tauc gift gm, phit huy. Ntog m nkng Igc lato dgn, ntog lgc quto ly M bito, xiy dmg quy djto eg tag vg quygnl ttich nMgm cfla ttog toto vign qua bin rad ti cdng vice. Ttog cutag edng tic c ^ khai tii chito, hoto taign hg tafing M | miu chtog ta, hoto tMgn hg tafing cic Ml ehg, quy dito npi bfi, cic quy trmh, bil miu... ttong nhi trutag.
TillP CHIQUAN Lf NHA NUOC - sd 245 (6/201*
NGHlENCtrU-TRAO Ddi Trong vlec hoto tiiign chtoh sich nhto
^ cfa chfl y den cfing tic flii dua, khen mnflng; tayfin dung nhfa su, bfii dutag ddi 2 ? ' ''''*" ' ' ' ' * *•" "'•'P ^S thfim, tou:
khen tautag kjp tadi cic ttuong hgp tauc U ^ tot cic quy ehg, quy dmh, hoto fliinh xuat sic nMem vu, ed tainh ttch tdt ttong lao ddng va hgc tip, cfi stog Hgn ktah n^gm, cii tign quy tiito limvigc...hoac nhtog ci tofa, dm vj tauc Mgn tiet kigm aii pM. Xu ly ky Mit taeo dtog nfii quy di bm hito dfii vol toitag trutag hpp vi phgm, khdng hpto taito nMgm vu, lim vigc fliigu trieh nMgra...
Tbdbai, hota tiiign edng tac dito gii nii ro. Dg tofa dmg rfli ro, cfa phai tauc Mgn ri soit cie nguy cotiem to, tomgygu . td tie dtag tii bgn ngoii (chuta m,xi hdi,
! Idnh tg, hg tafing phip luit toi nude...). Ri j soit Igi CO ciu tfi chftc, eo chg hoat dfing
cfing tac quto ly, digu hgto ttong toa tiutag dg xera xgt nil ro tiem to va khi ning xiy ra nil ro Ctog tou tfin bgl kM rfli to xiy ra. Phfii hgp cdng tie kiem dtoh chit lugng, tir dito gii hogt ddng cfla toa taitag mpt eieh tiung tage cflng tou dua ra cic giii phip tage hign cg tag toim ntog cac ehit lumg dgt mgc tigu de ra...
Tbdba, hoto tiugn hogt ddng kigm soit.
Hoto fliign mpt sfi quy tiito, hpat dfing vg quto ly tii chtoh vi tii sto, tou: quy titoh tign lumg; mua sim tiiic tigp vi sfta ehua tii sto; taato into; hogt ddng quto ly tii sto..., toim ngta ngua va giam taieu cic sai sdt, gim Ito, tiet kiem cM pM, ntog eao higu qui sft dgng cic ngufin Iuc ttpng toi trutag. Hoto tiugn quy trtah xiy dmg
«Himg trmh dio tgo tta chi phi hpp vdi juy chg dio tgo taeo he tadng tm eiu cfla
^ Giio due va Dao tgo. Hoto taign boat dfing quto ly ehit lumg gitog day cfla gitog vign hutag tdi mge tieu ntog cao chit lumg dio tgo efla toi trutag.
Thd Or, hoto tiiign tadng to, truygn tadng fren eosd ttmg bj phto mgm quto ly phfl hop vi Men dgi, gdm cic modul quto ly dto tgo, quto ly tii chtah - tii sfa, quto ly stah vign, quto ly tau vign... Hoto tiiign ttang web vi cap toit tadng ta phfi bign cia ttutag kip tadi Ifin tiang web, chiycic tadng bio vg quto ly dao tgo va qum ly stah vign phii dupc cap toit tautag xuyen, kip taoi Xiy dmg quy tiito ttuyen tadng tadng to, ttong dd chu ttpng dgn tadi gim ttuygn ta dutag di cua tadng to, dau mfii giao tofa taong to, Im tiit du Ugu... Thdng to phii duge cg taebda tfl rtog btog vto bto, chtog tadtaglira cto efttage Mdn. Hoto fliifin hg tafing quy ehg, quy dito efla toi tiudng vi pho bien rdng rii dgn toto tag eto bfi gitog vign derapi ngudi bigt va tauc Men.
Tbu nim, hpto tiiien edng tie giim sit Thito lap phdng Thato tta chuygn ttich cd chucntogkigmfra.giimsitcaehpatddng ttong toi ttutag. Bdi dutag nghigp vu, kien tafle eo bto Ugn qum dgn cdng tie dio tgo, tii chtoh kg toto eho eto bd taato tta Phdng Thato tta pbai xiy dmg CO che glim sit mdt cich toto dien dg tit ci cic cdng viec, hogt ddng cfla ea toin, td chuc dgu dupc giim sit chit che. Dinh ky hoic dflt xuit ec bip cap dato gii, kign nghl eg tiig gfti Bm Giam Mgu cM dgp giai quygtd
Tii hfu tiiam kbio:
1. Vien Nghien cuu Phittngn Giio due. Giioduc VietNambudcvaodiekyxxi-boicinh,xuhuiing va donglucphSttngn H. ^KB Giio due, 1998.
2. Chuang ttinh hinh ddng cua nginh Giao diic tiiirc Men Chign luac phit ttien gio due VigtNam 2011 - 2020 (banhinhkem theo Quyet dinh so 1215/QD-BCDDT ngiy 04/4/2013 cua Bo trudng Bo Giio due vi Dao tao.
3. Nghi dinh sff 16/2015/ND-CP ngiy 14/02/2015 quy dinh cachSnichu cua don vi stt nghiep cong lip.
4. Vu Thi Thanh Thiiy Quan ly tii chinh tai cac truong Dm hoc cong lip Viet Nam. Luan an tiSn sy, Dai hgcKinh te qudc dan, 2012.
TAP CHl QUAN Lf NHA Nl/Oc - sd 245 (6/2016)
