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hyc hifn Nghj quylt cuo Ddng vd chi dqo cuo Chfnh phu thdng quo cdc Nghj djnh sd 1 1 5 / 2 0 0 5 / N D - C P ngdy 0 5 / 0 9 / 2 0 0 5 , Nghj djnh sd 1 3 0 / 2 0 0 5 / N D - C P ngdy 1 7 / 1 0 / 2 0 0 5 , Nghj dinh sd 4 3 / 2 0 0 d / N D - C P ngdv 2 5 / 4 / 2 0 0 d , Bd GD-DT dd gioo co e h l h/ chO, tv chju trdch nhlfm v l tal chfnh cho cdc don vj sy nghlfp tn/e thudc Bd, d i n nay, hdu h i t cdc don vj, hvdng hqc dd ihyc hifn qudn If tdl chfnh (GM.TC}theo hudng h/ chO, tv chju trdch nhlfm, xdy dvng Quy e h l chi tidu ndl bdi thyc hifn cdng khoi tal chfnh theo ihdng tu sd09/2009/TT-BGDDT ngdy 0 7 / 5 / 2 0 0 9 cOa Bd hvdng Bd GD-DT.
1 . Thyc trqng QLTC d Trudng Dv bl dai hpc ddn Idc (DBDHDT) Sdm Son
Trudng DBDHDT Sdm Son vdl nhlfm vy Id bd luc ndng coo h-inh dd vdn hod cho hqc sinh (HS) ddn tdc tnllu sd dd lot nghiep hung hqc phd thdng, trung hqc bd hjc, trung nqc chuydn nghlfp, trung hqc r»ghl, thi truqt dpi hpc vdo nqc ^ Iqo ngudn ddo tqo edn bd dio mlln nui, vung ddn tdc, ihude b q l hinh hvdng chuydn bidt, thy hudng 100%
ngdn sdch Nhd nude cdp. Vifc gioo quyin ty cho, h/ chju trdch nhlfm vd tdl chinh Id tgo co c h i d l Trudng chO dfng khal thdc, si> dyng ngudn lye tal chfnh hlfu qud hon. QLTC d Trudng DBDHDT Sdm Son thdng q u a d v todn ngdn sdch hdng ndm do &d GD-DT gioo theo chi Hdu hjyin sinh DBDHDT; thyc hifn kidm sodt ehl quo hf ihdhg Kho bqc nhd nude. Hdng ndm, sou khi Bf GD-DT gioo dy todn ngdn sdch, hlfu trudng chi dgo bd phdn k l Iodn, cdc phdng, ban chuydn mdn ldp i d hoqch chi vd QLTC theo quy djnh. Ddl vdi ngudn kinh phi h/ chu chi ihudng xuydn: vifc ldp dy Iodn dyo trdn nguydn tdc uu Hdn tjii c h i d d , chinh sdch cho cdn bd, gldng vidn cdng nhdn vidn chuc (CB, GV, CNVC) vd HS, ddm bdo cdc dieu kif n chi cho hogt dpng <^uvdn mdn, nghign cuu khoo hqc. QLTC f ^ n dnh ddy du cdc ngudn thu chi tir hoqt ddng djch vy, lldn kit ddo hso; tdp trung ngudn lye uu Hdn ddu tu xdy dyng co sd vdl chdt
(CSVC), mua sdm thilt bj dgy hqc (TBDH), h i hv gido vidn dl hqc sou dqi hpc.
Bdm sdl cdc Ngh) djnh, Thdng tu hudng dSn Ihyc hifn ndu frln, Trudng DBDHDT Sdm Son da ed nhilu cd gdng h-ong cdng tdc QLTC, thyc hifn dOng c h i d f chfnh sdch ddl vdl CB, GV, CNVC vd HS ngudI ddn tdc hpc DBDH; chO dfng lldn kit vdl cdc hvdng dqi hpc, coo ddng md cdc Idp ddo tqo theo nhu cdu xd hdl, tqo ngudn thu ngdn sdch, ddu tu CSVC, muo sdm thdm TBDH, cdl thl$n ddl sdng edn bd, gldng vidn vd HS, sinh vidn (SV), h^o d f n g lye ddng vidn gidng vidn vd HS vuon Idn Irong qud trinh thyc hifn nhlfm vy.
NhOng ndm quo, nhd trudng dd cd nhilu edgdng h-ong QLTC, nhung cdn bdc Id mdt sd hqn chi nhdl djnh. Khdo sdt ^ kiln cOo 1 d2 3 , GV, CNVC eho thdy, vdn edn h ^ 30% ^ kiln ddnh gid vifc QLTC theo hudng h/ chu, h/ chju trdch nhlfm d muc dd y l u . Ddy Id vdn d l nhd Irudng cdn nghldn cdu d l cd cdc bif n j i ^ p QLTC theo hudng ty cho, h/ chju hdch nhlfm dpi hlfu qud cao hon.
2 . M d t sd b i f n phdp QLTC theo hudng ty cho, h; chju trdch nhlfm d Trudng DBDHDT Sdm Son
1) Dii mdl tv duy QLTC Iheo hvdng Iv eho, iv thju trdch nhl$m. Myc dfch Idm thay ddl nhfn thuc ddi ngO cdn bd QL, ddl ngO GV, CNVC trong nhd hvdng: Idu nay d f l ngO CB, GV, CNVC ldm Nifc hong mdl hvdng boo cdp, hudng luong ngdn sddn nhd nude cdp theo nggch bdc, khdng quan tdm d i n sv ton ft?i vd phdt h l l n nhd hudng. HS dvo vdo chfnh sdch ddn tdc cOo Ddng vd Nho nude, uu Hdn ^ong luyin sinh vd ddo h?o, khdng Hch cvc hpc ldp. Vl vdy, ddl mdl hr duy v l QLTC theo hudng tv chO, tv chju trdch nhlfm Id thl^
thyc. Trdn co sd qudn h i f I, triln khal nghidn ci>u, hpc ldp Nghj djnh 4 3 / 2 0 0 d / N D - C P cuo Chfnh phu quy ^ n h quyin tv chO, tv chju trdch nhifffl v l thyc hidn nhlfm vy td chuc b f mdy, bidn chi
' TnNH Of bj 41 liQC dai t ^ Sin S«
# _ Tap chi Slao due s6 2 9 0 pa »• 7/awni
vd tdl chinh ddl vdi don vi sy nghlfp cdng ldp.
Trudng thdnh ldp Bon chi dgo td chO'c khdo sdt y kiln cOa CB, G V , CNVC thdng qua phllu diiu ho nhdn thuc v l QLTC theo hudng h/ chO, h/ chju h-dch nhlfm; qudn tridt tdm quon trpng vlec ddi mdi hr duy QLTC theo hudng ly chO, h/ chju hdch nhlfm Id rdt cdn thilt, phO hqp xu t h i ddl mdi QLTC h-ong GD-DT hifn noy.
2) Dii mdl co chi QLTC theo hudng tv cho, tv chiu trdch nhi$m. Thyc hifn thdng hr sd 71 /TT-BTC ngdy 0 9 / 8 / 2 0 0 d vd thdng h; sd 1 1 3 / 2 0 0 7 / n - B T C cOa Bd tdi chinh hudng dfin thyc hifn Nghj djnh 4 3 / 2 0 0 d / N O - C P cOo Chinh pho, Trudng xdy dyng quy c h i chi Hdu ndi b f , de thyc hifn quyin h/ chu, cdng khai minh bgch hong QLTC.
Cdn cu ngdn sdch nhd nude cdp ddu ndm tal khod, hlfu h\jdng ehl dgo Phdng tal chinh (bd phdn k l Iodn) ldp dy todn ihu ehl k l hogch ndm; gioo eho cdc don vj Phdng, ban cdn ci> nhlfm vy cy i h l cuo don vj d l tham muu, xdy dyng k l hogch su dyng kinh phf phyc vy cdng tdc chuydn mdn, nghlfp vy; chu trqng cdng tdc xdy dyng vd bdl dudng d f i ngu chuydn vidn ldm cdng tdc tdl chfnh k l todn, ddy Id vide Idm ihudng xuydn vd con thill. Hlfu hvdng cht dgo k l todn vd cdc phdng ban gidm sdt vifc thyc hifn ihu chi theo dy todn quy, ndm;
thdnh ldp hdl ddng hr vdn d l gidl ngdn ngudn kinh phf c^l thudng xuydn, kinh phf chuong trinh myc Hdu qudc gio, kinh phf ddo tgo, lldn kit ddo tgo. Tdng cudng kilm ha gidm sdt vifc thyc hifn dtxi dp chinh sdch cOo Ddng, Nhd nude ddl vdl CB, GV, CNVC vd HS; quy djnh ro trdch nhlfm ddl vdi nhOng ngudi Idm cdng Idc QLTC, xu If nghldm nhung vl phgm thu, chi khdng dOng quy
^ n h cOa phdp ludl.
Hifu hvdng chju h-dch nhlfm h-udc Hdl ddng nhd h\;dng, hude Bd hvdng Bd GD-DT vd hvdc phdp ludt v l cdc quylt djnh thyc hifn quvin h/
chu tal chinh. Chi dgo xdy dvng Quy e h l ehl Hlu ndi bp theo htrdng dfin cOo Bq Tdl chfnh, Bq GD-DT; ddm bdo e h l dd tiln luong, phy cdp luong, Hin cdng, bdo hilm xd hdl, bdo hilm y t l . . . cho CB, G V , CNVC theo quy dinh cOo nhd nude; td chuc hqch todn k l Iodn, QL Wi sdn theo quy djnh; thyc hifn quy che ddn chO co sd, cdng khol tdi chfnh theo Ludt ngdn sdch.
3) Huy ddng cdc nguSn Ivc tdi chinh xdy dvng phdt triin nhd trvdng. Huy dqng cdc ngudn lye tdl chfnh theo hudng h; chO, h; chju hdch nhlfm v l ihyc hifn nhlfm vy id chuc b f mdy, bldn c h i , hogt ddng chuydn mdn, nghldn
Tap chi Slao dye s6 2 9 0 (b a - 7/aoia)
cuu khoa hpc, ndng coo sue sdng tpo cOa mql thdnh vidn hrong nhd h-udng.
Ndl dung huy ddng cdc ngudn lye tai chfnh xdy dyng phdt h-iln nhd hvdng h/ chO cdn ddm bdo cdc nguydn tdc: ludn thO phdp ludt vd thdng If xd h f i , ndng coo hifu lye, cnl pht nhd hlfu qud cao, tgo ro gid trj d l cdn bd gido vidn phdt huy sy chu dfng sdng \i?o thyc hidn myc Hdu GD-DT. Di id chuc thyc hifn, hlfu hvdng thdnh Idp Bon huy dfng cdc ngudn lye: hifu hudng Idm hvdng ban, cho tjch cdng dodn vd cdc phd hifu hvdng Idm phd ban; trudng, phd phdng, ban chuydn mdn, u^ vidn 6CH cdng dodn, Dodn Thanh nldn Idm u^
vidn. Cdc ngudn Tyc tal chinh huy ddng xdy dyng phdt h-iln nhd trudng tv chu phdi duqc xdc ^nn rd rdng, lgo sy ddng thudn trong d f l ngu CB, GV, CNVC, phy huynh HS, cfng ddng vd nhd tai ho.
Thyc hifn cdng khol, minh bgch trong QL ngudn lye tai ehlnh dupe huy dfng.
4) Phdn dinh trdch nhl$m QLTC theo hudng tv chu, V <^/v trdch nhl$m. Thyc hifn Nghi djnh sd 4 3 / 2 0 0 d / N D - C P ngdy 2 5 / 4 / 2 0 0 d cOa Chinh pho quy djnh quyen h/ ehu, Iv chju trdch nhlfm v l thyc hifn nnlfm vy, td chdc bd n>dy, bldn c h i vd tai chfnh ddl vdl don vj sy n g h l ^ cdng ldp; Thdng tu sd 81/200d/TT-BTC, ngd^
0 d / 9 / 2 0 0 d cOo Bd Tdl chfnh; Thdng h; lldn tjch sd 07/2009/TnT-BGDDT-BNV cOo Bf GD-DT vd Bd Ndi vy ngdy 1 5 / 4 / 2 0 0 9 . Vifc phdn djnh hdch nhlfm d l cd nhdn thdy dupe quyen hqn vd hdch nhlfm Irong qud trinh thyc hifn nhlfm vy. Hifu trudng chju trdch nhlfm tnrde ldp t h i vd coquon qudn If (QL) cd'p hdn md hvc Hip Id Bp GD-DT cdc quylt djnh cOo minh hong vifc thyc hifn quyin h/ ehu, h/ chju hdch nhlfm v l tal ehlnh;
xdy dyng vd thyc hifn Quy c h i chi Hdu n f l bq theo hudng ddn cOo Bd Tdl chinh, Bd Ndl vy vd Bd GD-DT; thyc hifn quy c h i ddn chO co sd, cdng khal tai chfnh theo quy djnh hifn hdnh; h^o dllu klfn d l cdc td chuc dodn t h i kilm ha gidm sdt, QL hogt dfng tal chfnh; thyc hifn k l todn, thdng kd, QL tai sdn theo quy djnh cua phdp ludt/ phdn dnh ddy dO cdc khodn thu chi hong sd sdch k l todn, thyc hifn bdo cdo tai chfnh, bdo cdo quylt todn theo quy djnh hifn hdnh.
Phdn ^ n h hdch nhlfm QLTC phdl duqc qudn h l f l d i n cdc phdng ban, id chuydn mdn vd cd nhdn. CB, GV, CNVC cdn cu quyin hqn vd hdch nhlfm duqc glao; Idng cudng Idim ho gidm sdl ldp t h i , cd nhdn trong qud hinh thyc hifn; d f n g vidn khen thudng kjp thdi tdp t h i , cd nhdn thyc hifn td't vd xi> If id ludl nhung vl phgm.
5) Phil hgp vdl cdc tichuc dodn thi QLTC theo hudng tv chu, tg chfu trdch n/i/f m. Tqo diiu klfn dd ede td chdc dodn thi thorn gia QLTC, ndu cao hdch nhlfm cOa ldp ihl vd cd nhdn; gidi quyll mdi quon hf dung ddn giOo ldp ihl vd ed nhdn, h3o dllu klfn d l CB, GV, CNVC vd ngudi loo dfng phdl huy khd ndng, ndng lye trong vifc thyc hifn nhlfm vy. Ban gidm hifu phdl hpp vdl id chdc Cdng dodn, Dodn Thanh nldn vd cdc td chdc chfnh hj, xd hdl gidm sdt vifc thyc hifn chi df, chfnh sdch, quon ldm chdm lo ddi sd'ng vdt chdl, tinh thdn cho CB, GV, CNVC vd HS, sinh vidn. Tranh ihO sy ddng thudn vd hdch nhlfm cOa cdc td chuc dodn thi. Dudi sy Idnh dgo cOo cdp uy ddng: hlfu hudng, BCH cdng dodn, BCH Oodn thanh nidn vd cdc m chdc hong nhd trudng edn cu phuong hudng nhlfm vy ndm hqc, cy ihd hod ndi dung phdl hqp QLTC theo hudng h/ chO, tv chju hdcn nhlfm d l thyc hifn.
6) Tdng cudng gidm sdt QLTC theo hudng Iv c/iii^ V c/)/u trdm nhl$m. Myc dich Idm cho hoql dfng tal chfnh dgt kit qud tdt hon, giup nhd hvdng phdl hifn nhOng sol sdt, sal Ifch hong QL d l ed bifn phdp khdc phye, bdo ddm thyc nlfn dOng nguydn tdc QLTC theo hudng h/ chO, h/ chju hdch nhlfm. Cung vdl nhd trudng, Eian thanh tro nhdn ddn ed nhlfm vy gidm sdt vifc thyc hifn QL ihu, chi tai difnh theo hudng tv ehO, h/ chiu hdch nhlfm; gidm sdt vifc QL su dyng ngudn ihu thudc ngdn sdch nhd nude vd cdc ngudn thu hqp f^dp khdc; gidm sdt vifc chdp hdnh QLTC, tal sdn vd cdng Idc kilm ho, h; kllm ha. Td kilm ho gdm cdc thdnh phdn: phd hifu hudng Id id hudng, chu Hch cdng dodn Id id phd; trudng phdng Thonh tro gido dye, trudng phdng Td chuc - Hdnh chfnh vd dqi difn dfi ngu gldng vidn Idm u^ vidn. Bangldm hifu, BCH Cdng dodn hpo dllu k l ^ cho Ban Thanh ho nhdn ddn tnyc hifn k l hogch kllm ha, gidm sdt QLTC thdng qua vifc thyc hifn Quy chichi Hdu nfi bd nidi Ofjy mdl Idn. Kllm ha thudng xuydn, dinh Id vd ddt xudi cdn thi hifn rd ndl dung, tidu dif, d l xudt sv hodn thifn ddl mdi, sou mdi Idn kllm ha phdi cd bidn bdn kit ludn. Bon Gidm hlfu Idm vifc vdi Phdng tal chfnh (bf phdn k l todn) ddnh gid vifc thyc nlfn, nghldn cdu ddi mdi theo nguydn tdc tdp i h l QL, cd nhdn chju hdch nhlfm;
Phdng tai chfnh cung cdp ddy do hd so, sd sdch k l todn, chdng h> thu, chi, sd quv Hin mdl d l ban Thanh ha nndn ddn k l ^ ho oft xudt hodc kilm ho ^nh kl; tqo dllu klfn d l ede thdnh v\k\ hong Ban thanh ha nhdn ddn duqc hqc tdp bdl dudng nghlfp vy thonh ha vd nghlfp vy QLTC theo Ludt
ngdn sdch Nhd nude do Bd GD-DT, Bf Tdl chfnh tdchde.
Cdc bifn phdp ndu trdn quon hf chdl chd, tdc ddng hfi trq Idn nhou hong QLTC theo hudng ty chu, h/chju hdch nhlfm. Thdm d d ^ kiln cOa 162 CB, GV, CNVC nhd Irudng v l sy cdn thill vd Hnh khd thi cOo cdc bifn phdp QL, kit qud: cdc f kiln ddnh gid rdl cdn thill Id 89,9% vd cdn thill Id 10,1 %; cdc y kiln ddnh gid rdt khd thi Id 89,4%;
khd thi Id 10,d%. V kiln ddnh gid cOo dfl ngO edn bd, gldng vidn, cdng nhdn vidn chuc v l cdc bifn phdp QLTC theo hudng h/ chO, tv chju hdch nhlfm cho thdy du co sd khoa hqc d l k l l k^qn Id rdl cdn thill vd cd Hnh khd thi coo, phO hgp vdi ydu cdu ddl mdi QLTC d Trudng DBDHDT Sim Son theo Nghj djnh sd 43/200d/NO-CP ngdy 25/4/200d cOo ThO hn^g Chfnh phO.
3. Kit ludn
QLTC theo hudng h/ chO, h/ chju hdch nhlfm da Idm Ihay ddi nhdn thdc dfl ngO CB, GV, CNVC hong nhd trudng Idu nay thy hudng co chi boo cdp, chuyin song co dni h/ chO, h/ chju hdch nhlfm, phdn dinh rd hdch nhlfm cuo Khig cd nhdn hong QL; glOp hvdng huy dfng cdc ngudn lye tal chfnh vdl sy kilm ho gidm sdl cOa Bon gidm hifu, BCH Cdng dodn, BCH dodn thonh nldn vd cdc id chuc, h^o dfng lye phdl hiln xdy dyng nhd hvdng. Q
Tdi lifu tham khdo
1. Ddng Cfng sin Vi^t Nam. Vdn Mfn Dfii bft Ding todn qufic U D thift X. NXB Chinfi trf qu6c gla. H 2006.
2. B9 GD-DT. Gidl phdp t i n g thi qudn If nhd tnidng hifu qud trong thdi kl h f i nhf p qutfc t l . NXB Lao dpng. H 2008.
3. BO Tdi chfnti. Hf tbtfng cdc chinh sdch, cfa£ d(
qudn 11 tdl chfnh, kf todn, thuf dp dvng cho cdc don v| hdnh chfnh s v nghifp. NXB Tdi chinh. H 2003.
4. B f Tdi chfnh. Hf thing vdn bdn phdp luf t vt quin 11 UI chfnh dtfl vdl ngdnh gido dye vd ddo t«o. NXB Tdi chinh. H 2004.
5. Luf t ngdn sdch Nhd nude. NXB Chinh trf qu6c gia, H 2007.
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