Nghien cAu trao Soi
Kiem toan hoat iipiigsil nghiep GO thu
Khuynh hiidng i moi hoat i n g trong cac co si giao due oong lap
S TS. Nguyfin Thj Thu Nga*
Ths. Le Xudn Thien**
Trong b6i canh hgi nh$p quoc te, nen Idnh te thj trudng Viet Nam (Sang dugc Nha nUQc dinh hudng phat then toan dien tren phuang di$n dau tu cong. quan ly tu vii d6i tac cong tU. Vdi yiu ciu phat ttiin ien tim cao mdi, Nha nudc ta dang hoan thien mdt thi che chinh sach phap luat di sau vao thuc tien, tao hanh lang phap ly' cdng b^ng cho cac dan vj su nghiep (DVSN) xa hgi hda (XHH), cac ca sd giao due (CSGD) cdng tdng budc phat triin theo hudng dii mdi, hdi nhip. Cac dan vj tU chO tai chinh va khi hdi dO diSu ki$n chuyin doi hinh thUc hoat dong chinh thOG thi Nha nudc khdng cdn nghia vu bao cip chl tidu. Trudc yeu ciu phii dSi mdi cOa chinh sach phap luat Nha nudc, cic Ca quan Kiim toan Nha nudc, Kiim toan Ndi bd, Kiim toan Dgc lip tit yiu phai hoin thidn mdt phuang thUc kiim tra, kiim toin ca ban phCi hgp vdi su thay doi cQa Luit phip va y§u cau phat thin cQa nin kinh tihdi nhap.
YSu cSu quan ly tnidc tinh hinh goi Id Qiu ihi kilm toan (NguySn ddi mdi ciia chlnh sach phap luat Quang Quynh, 2009).
Nha nirdc Ngudn thu su nghiep (NTSN) K i ^ toan hoat d6ng su nghifip Ih t o ^ b6 c5c ngu6n thu do cdc (HDSN) c6 thu \h xu hu6ng phat DVSN c6ng khai thac va huy triln tai cac CSGD cfing ISp do c5c dflng. Ngudn thu hoc phf thuflc Co quan Kilm todn thuc hifin dang mflt trong cdc NTSN, 66 Ih. ngu6n Ih mflt yfiu c^u cSp bdch trong b^i thu chu Iuc tai cdc CSGD cflng ldp.
canh hifin nay. V6i yfiu c£u phat Hifin nay, cac don vi c6ng ldp t6 triln vd d6i m6i HDSN cua cdc chiic thu, chi vd quan Iy true ti^p CSGD cflng se tao ra nhflng khuynh toan bfl NTSN hifin cfl ma trong d6 hu6ng biln dli trong hinh thiJc hoat ngu6n thu hoc phi dang bi Iam dflng vd nhung hfi qua ciJa qud trinh
biln ddi dudi gdc dfl nhdn thtfc, ddnh gid hifiu qua, hifiu Iuc cua hoat
Mflt trong nhflng vdh dl dang quan tdra hifin nay la khuynh hudng bifi'n ddi hmh thdc hoat dflng trong cac CSGD cflng vl XHH giao due. Cac don vi ihl hifin sdc tu chu tai chmh cao ma khflng Ifi thuflc vao bdt kJ su bao cdp chi tifiu nao tiJf phia Nha nudc. Nhflng quy dinh ciia Qiinh phii (CP) vl c h l dfl tu chu tai chinh tai Nghi dinh sd 43/2006/ND-CP ngay 25/04/2006 nhu hifin nay cung c6 nhilu dilm bdt cdp, kih hubag true ti^p din tiln tnidi quan I^ Nhd nudc vl XHH gido due vd anh hudng tdi tinh hinh kilm tra, kilm toan tiJr phia Chu thi kilm todn. Vi vdy, Chinh phii ban hdnh Nghi quylt sd 40/NQ-CP ngdy 09/8/2012 vl chuong liinh hdnh dflng, thuc hifin thflng bao Kit ludn eua B6 Chfnh tri sd^ 37- W r W ngdy 26/5/2011 vl dl dn
"ddi mdi co chl hoat dflng ciia cdc don vi su nghifip cflng ldp vd diy manh xa hfli hda mflt sd Ioai hinh dich vu su nghifip eflng" ldm tiln dl dua cdc don vi hoat dflng hudng
dflng do dl dam bao dat duoc cac muc tifiu cua Nha nudc vl XHH gido due. Chinh Ie do, eo chl hoat dflng ciia cde don vi khflng thi thilu di su kilm tra, giam sat chat che cung nhu su tro giup phap Iy va dinh hudng hoat ddng tir | ^ a cde Co quan kilm tra, Kilm toan dugc
dung, svt dung kem hieu qua, Iang theo muc tifiu phat triln ddt nudc.
phf gdy ra thdt thoat tai chflih. Hem Qua d6, bdi vilt thi hifin dudi nfla, yiu td nang luc quan ly cua goc dfl kilm todn cdc boat ddng b6 phdn chuyfin trdch bilu hifin su quan If, hoat dflng su nghifip c6 yiu kem thi kit qua ciia hoat dflng thu vd co chl tu chii trong xu Id su thifit hai vl kinh tl, tdi chuih hudng phat triln XHH gido due do trong don vi (Phan Trung Kifin, Lfi Chu thi kilm toan thuc hifin. Dl Xudn Thien, 2015, s6 211 (II)). quan IS hi^" 9"^ trong thuc tiln,
*Hoc vien Hdnh chlnh Khu vite IV-Cin Thtf
** Kilm todn Nhd nUSc Khu vUt V-Can Thtf
i c/u Jte todn 9^' <y(i$m tcdn A^' t/tdma 9/20J5
Nghign ciini trao ti6\
yfiu cdu cdc Ba. ngdnh Tmng ucmg, dia phucmg phai cd nhflng ddi mdi todn difin vl thi chl, chinh sdch phdp luat. Trong dd, Oiii thi quan Iy theo ngdnh, Iinh vuc cung nhu Qiu thd kiem todn cdn thilt lap ddng bfl mflt khung chuong trinh hoat dflng c h u ^ tac bao ham cdc phucmg thiic kilm sodt cu thi, hifin dai, ddng bfl vdi su ddi mdi ciia chuih sdch phdp ludt pht hop vdi nhu eSu phdt triln cua xa hdi hifin nay (Nguyfin Thi Phucmg Hoa, 2011).
Ctf ch£ qu§n ly hoc phi tai cic ctf sd giao due cdng l|p
CSGD cflng lap m mflt td chdc ftuOc he thdng cdc DVSN cflng trfin todii qudc. Hoc phi Id NTSN chinh thdc duoc ngdnh gido due quan 1$ tdp tning vd sii dung tai cdc CSGD cflng hinh thdnh nfin cO chl tu chii tdi chinh trong xu hodng phdt triln XHH gido due, Nha nudc khflng bao cfTp. Sau ddy Id mflt sd quy dinh vl quan I^ hoc phi:
(i) Hoc phi vd cflng cu quan 1^
hoc phi qua NSNN: Hifin nay, hoc phi vdn dugc xem Id mflt khoan thu thuflc NSNN, theo quy dinh cua Ludt NSNN sdOl/2002/QHll, ngdy 16/12/2002, ngudn thu ndy dugc phan dnh qua ngdn sdch theo muc "chi tilr ngudn thu d l lai quan 15^ qua ngdn sdch" dl dam bao trang trai chi phi hoat dflng thudng xuyfin cho cdc DVSN gido due cung nhu d l tdi ddu tu, mua s ^ trang bi tdi sdn, md rflng co sd, trang thilt hi day hgc, ndng cao chdt lugng ddo tao. Quy dinh thi hifin ti'iih bdo todn NSNN nhung cung tdn tai nhilu han chd cdn dugc khdc phuc:
Tkut nhdt: Ludt ngdn sdch vd phdp Ifinh vl phi, 16 phf da chi r6 quy dinh, ngudn thu phi (Hgc phO thudc NSNN dugc dl lai phu chi phai dugc ghi thu, ghi chi vdo NSNN. Quy dinh rift Iinh dflng trong quan 1^ cflng khai, minh
bach NTSN ddi v6\ nhflng don vi dugc xem Id cd vi thd phat triln tdt nhung Iai c6 phdn khd khan ddi vdi cac don vi dang phai Ifi thuflc vdo NSNN bao cSp. Tuy nhifin, trong b^i canh hifin nay quy dinh lai kdm phdn phii hc^ so vdi nhu cdu phat triln chung ciia xa hfli vd yfiu cdu ddi mdi trong quan If hoat dflng gido due, trong co chl tu chii tdi chinh (Nguyfin Thi Phuong Hoa, 2011).
Tfia hai: Ludt NS quy dinh ngudn thu hgc phf Id phf thuflc NSNN thi phai dugc qudn I^ qua NSNN. Quy dinh cung kfim phdn phil hgp so vdi quy dinh cua CP tai Nghi dinh stf 16/2015/ND-CP ngdy 14/02/2015 quy dinh eo chl tu chij cfia don vi su nghifip cflng Idp vd Ludt Doanh nghifip ndm 2014 d chfl: Cde CSGD cflng tu chii todn bfl tdi chuih, dii dilu kifin chuyin ddi sang hlnh thdc boat dflng doanh nghifip thi hgc phi phdi dugc qudn Iy thu theo Ludt Doanh nghifip. Vi vdy, Luat Ngdn sdch cdn dugc siia ddi ph^ hgp, ddng bfl vdi cdc quy dinh hifin hdnh d chd: Hinh thdc hoat dflng cua cdc CSGD eflng Id hinh thdc doanh nghifip khflng phu thuflc vdo NSNN bao cffp; don vi dp dung chl dfl tdi chmh, k l todn theo quy dinh cua Ludt Doanh nghifip thay eho chfi' dfl k l todn hdnh chinh su nghifip. Ddy Id nhflng yiu td quan trgng tdc dflng manh me din cdch nhin vd quan dilm kilm todn cung nhu trong cflng tae quan ly ciia cdc Co quan chii quan ngdnh gido due (Lfi Xudn Thifin, sd thdng 3/2015).
(ii) Quan If tiln luong tit ngudn thu hgc jAi: Theo quy dinh cua B6 Tdi chfnh vl xdc dinh ngudn, phuong thdc thuc hifin cai cdch tiln Iuong theo 16 tnnh tdng luong ciia Oifnh phii, ngudn thu hoc phi phai dugc trich triir 40% tao ngudn cii cdch tiln luong hang nam. Sau khi trich ldp ngudn cai each tiln
Iuong, don vi dugc str dung sd thu eon lai di phu chi khdng phai ndp thul vdo NSNN. Nhu vdy, don vi cd thi dung ngudn thu duge dl lai dl ddu tu, tdi ddu tu ndng cao chdt lugng hoat dflng va ndng luc canh U^ih, ddng thdi cung gdp phdn giam bdt gdnh ndng cho NSNN trong tiln trtnh cai cdch tiln luong (Ludt Ngdn sdch, 2002).
Tiiy nhifin, vdi yfiu cdu phdt triln vd eanh tranh kh^c nghifit ciia nin kinh t l thi frudng md nhu hifin nay thi quy dinh trfin se khflng cdn phd hgp d l dp dung trong khi cdc don vi da du dilu kifin chuyin ddi sang hinh thdc hoat ddng doanh nghifip. Nhu vdy, chl dfl tiln luong eung phai dugc tudn thu thuc hien theo quy dinh cua Ludt Doanh nghifip cd hifiu Iuc thi hanh ngdy 01/07/2015. Ngudn thu hoc phf eung dugc xem nhu doanh thu hoat dflng cda don vi vd dugc diing dl chi tra Iuong, trang trai chi phi trong ky thi khflng thi xem vific quan Iy qua NSNN Id nhifim vu phdp Ifinh nhu tnidc ddy. Song, Nhd nude ebi cdn thu mflt khodn thul phap dinh vdo NS hdng ndm tCr gid tri led nhudn kinh t l ciia don vi (Lfi Xudn Thifin, 2015, sd 89+90/3+4/2015).
(iii) Co chl hoat dflng va tu chd tdi chinh tfl ngudn thu hgc phi: Vl CO chl hoat ddng vd chl dfl tu chA tdi chinh ciia ede CSGD theo quy dinh eiia Ludt Giao due va cdc Nghi quylt eiia Qude hfli, cua Qifnh phit dugc quy dinh nhu sau:
Thii nhdt. Chmh phii ban hdnh Nghi quylt sd IIMQ-CP ngdy 24/10/2014 vl thi dilm ddi mdi ca chl boat dflng ddi vdi cdc co sd gido due dai hgc cdng ldp giai doan 2014-2017 da chi ro: Cdc CSGD diofc "Quylt dinh mdc hgc phi cu thi (cao hodc thdp hon mdc hoc phi binh qudn) ddi vdi tdng ngdnh, nghl, chucmg trinh ddo tao theo nhu cdu ngudi hgc vd chdt
. ^ ^ e/U Jie todti ^ Jt^m. todst Ao t/idna 9/20JS