T4P cH Khoa hpc DHQGHN, Mghien cmi Giao due. Tap 29, So 1 (2013) 14-26
Phan cap quan h' tai chinh doi voi giao due pho thong a Viet Nam - Mot nghien euu tinh huong tai Ha Noi
Do Thi Thu Hang*, Tran Thj Bich Lieu
Trucmg Bai hoc Gido due - Bai hoc Quoc gia Ha Not, 144 XuSn Tltiiy, CSu Gidy. Ha Not, Viet Nam
Nhan ngky 12 thang 06 nSm 2013
Chinh siJra ngay21 thang 8 nam 2013; chap nhan dang ngay 22 thang 10Ti3m2013 Tom tit: PhSn dp quan li tki chi'nh n6i chung va phan cap quan If tai chinh trong gido due n6i rieng 1& mot xu thi lit yeu irong quan li nha niroc. Mdy thap ky gSn day, cdc nhk nghien ciju a nhieu niiac da churng minh dir^c rang phan cap quan li lai chinh trong giao due va cac chinh sdch da dang ciia phSn dp quan h' t^i chinh gi4o due (PCQLTCGD) C(5 nhieu tie d^ng tich circ den chat lugng gido due (CLGD). Nguyen nhan Ik da tao dirpc quyen chii d^ng ciia nha tnrang trong vi^c phan bo kinh phf phd hop voi nhu cau hoat dong. Ikm tdng hieu qua sir dung kinh phi trong hoat d9ng giio due. 0 Vift Nam. PCQLTCGD moi dirge thirc hien vh dieu klen ihirc hien viec phan cap iM chinh con nhieu han ch€. Bai viet nay tip trung nghien curu ddnh gid tdc dong cua phan cap tai chtnh den CLGD trung hpc pho thong (THPT) Viet Nam thong qua mOt nghi€n cihi tinh hu6ng a m$t s6 tntong THPT tai HS NOi, tir ij<5 dira ra cac khuyen nghj mang n'nh dinh hu6ng cho nhijug cai cdch iki chinh gido due tilp theo.
Tit khoa: Ph5n edp quan If tai chi'nh giao due (PCQLTCGD), chSt luong gido dye (CLGD), trung hoc phS thong (THPT).
I . N h u n g v^n d l c h u n g ve p h a n c a p q u a n h' tai chinh gi^o d u e
Phan cSp quan li la hinh thijrc c a cau to chtrc trong S6 cSc ca nhSn va dan vi du-cri quyen dir(?c tir quy^t dinh. 6 cap dp to chiic, do la viec c i p tren uy quyen cho c§p duoi de han che cac thii tuc hanh chinh phurc tap, quan lieu khong din thiSt. Trong giao due, phan cap quan li gidp nha tnrang ra quy6t dinh phu hgp vai nhu cau ciia hpc sinh, dap irng tot han nhu cau cua hpc sinh va dap ung t6t nhu cSu ciia cpng d6ng [1].
" Tic gia lien h?. DT. 84-942203568 Email- dohangphuong@gmail com
Phan cap quan If tai chinh la chuyen quyen ra quyet djnh tai chfnh cho nhiJng nguai thirc hien true tiep cac chinh sach, cac dich vu vai cac khach hang va c6 lai nhat cho cac khach hang. Trong tnrang hpc, de c6 the ra cac quyet dinh tai chfnh mot each diing dSn, nha tnrang can CO quyen trong vi^c phan b6 va su dung kinh phi, tuyen dung nhan sir va tir chti trong vi^c thirc hien chuong trinh. D l y cung chinh la each thijc tot nhat de thirc hien phSn cap quan li tai chfnh giao due va quan li dua vao nha tnrcmg [2].
Nhu vfy, PCQLTCGD la vi?c giao quySn cho quan li phan Ian ngan sach cho nha tnrang, cho phep hg tir quyet djnh cac khoan chi, mua
D.TTHki^ T.TBlihilJgpdu Khoa hoc DHQGHN. N^ien ciru Giao due. Tap 29. Sol (2013) 14-26
sim, tiai kiem va c6 qu>dn chuyen s6 tien dii sang nam sau, dirong nhien kem theo trach nhiem giai trinh tnroc xa hoi ciia nha truong.
Cac kk qua n ^ e n cuu trot thi gioi cho thay, PCQLTCGD CO tac dung Ian dan CLGD noi chung \k CXGD THPT ow rieng, cu die la:
PCQLTCGD tao dieu kien cho nhieu ngirai tham gia vao cac hoax dong cua nha truong, lam cho trach nhiem doi voi CLGD tra thanh trach nhiem chung cua til ca moi nguai, khong phai chi la trach nhi^m rieng hieu tnrang hay ciia mot nbom nguoi nao do trong nha truong. Viec i*an cap quan li t^ chinh dira vto nha tnrang la mot phin cua ca che phan c ^ quan li he thong giao due.
MIX tieu cua vi?c trao quyen qimn b' tai chmh cho nha truong khong phai da giam gia thanh cac dich vu giao due ma nhim nang cao CLGD cua nha truong b^g viec diay d6i quyen lye va moi quan he giCra nha truong voi chmh tpiyen dia phinmg tnnig van de tai chmh.
Phan cap quan li tai chmh giao due c6 nhung tac dung nhu sau [3]:
- Tao dieu kien cho nhieu doi tirgng (giao vien, hpc sinh. dpi ngu can bp nha trucmg, phu huynh hpc sinh, dai dien to chirc kinh ta, doanh nghiep... ) tham gia giam sat he thong giao due thong qua viec tham gia vao cac tieu ban: aka ban tai chinh, tieu ban chtrang trinh va chi dao qua trinh giang day. Nha do cac quyat dinh hieu qua dupe thuc hien, huy dong dupe nhiau han nguon nhan lire, cac thong tin trong nha truong va tiJr nha truong loi cac c ^ tren dugc minh bach han.
- Viec nha tnrong tu phan b6 kinh phi dap irng tot han nhu cau hoc tap ciia hpc sinh vi cac quyet djnh \e kinh phi do nhimg ngudi giin giii nhat vai hpc sinh dua ra. Mat khac, dirpc tham gia vao viec quyat djnh cac vin 6k ve phan b6 ngan sach lam cho mpi ngircri thiy dupe sir tir ehii ciia minh d6i voi cong tac giao due, can bp quan h' nha trucmg c6 ca hpi nhiau hon da i*at uien cic k\ nang quan h n6i chung va quan h' l4i chinh n6i rieng.
- Khi duac ta chii frfiao b6 va sii dung kinh phi, nha truong se dirac lira chpn cac uu tien, tinh toan gia thanh va hieu suat cua dong tien sii dung, dirpc sang t?o va doi moi cac hinh thurc chi tieu tai chfnh. Day chfnh la dong thai lam cho hieu suit sur dung cac nguon lire gia tSng.
Nhu vay, phan cap quan li tai chinh cho giao due c6 anh huong va tac dong khong nho den CLGD. Tuy nhien yeu to anh huong manh ma dSn chSt luong va cong Mng trong giao due khong phai la tong so tien c6 bao nhieu va ca so vat chat nhu the nao ma nam a each thuc va hieu qua sir dung ngan sach diiu tu cho giao due ciia moi nha truong. Cach thuc sii dung cac nguon luc tai chinh ciia nha truong phu thupc vao CO che tai chinh va chinh sach tai chinh ciia nha nuac, nha truong, va phu thupc vao kha nang cua nhijng nguai thuc hien cac chinh sach do [4].
Cling nhu nhieu nuac tren thS gi6i, Viet Nam da thong qua nhieu chinh sach tai chinh khac nhau cho giao due nhim thuc hien diroe muc tieu giao due da de ra. Mot so nghi dinh va thong tu ve phan cap quan b' tai chinh trong giao due da tao dieu kien cho cac tnrang c6 them nhieu quyen tu chu va tir quan Irong viec sit dung ngin sach. Muc dich ciia cai each quan li tai chinh la nhim phan cap quan If t^ chinh va tang quyen tu chii cho cac dan vi tai chfnh cua dia phuong. Cai each nay nhiim Ihyc hien PCQLTCGD, tang quyen rir chu trong vSn de nhan su, cho phep cac trucmg hoc va dcm vi co so duac tia lucmg tren mure quy dinh t6i thieu cua chinh phii (Nghi djnh s6 10/2(X)2/ND-CP ngay 16 thang 01 nam 2002 va Nghj djnh s6 43/2006/ ND-CP, ngay 25 thang 4 nam 2006).
Theo cac quy dinh nay, hieu truong cac truong THPT CO quySn han nhieu hem trong (1) quan li cac khoan thu chi; (2) lira kiam vk khai th&
cac ngu6n thu khac nhau; (3) ra quylt dinh Uan quan den so luong hien chi va tien cfing, bao gom ca CO cau lai nhan sir cung nhu diau chinh muc luong, tien thuong len bac cao nhit.
D.T.THang, T TB Lieu I Tap chi Khoa hoc DHQGHN, Nghie u Gido due. Tap 29, SSI (2013) 14-26
Ngay 28/7/2009, Bp GiSo due va Dao tao da cong bo De an doi moi c o cha tai chinh giai doan 2009 - 2014, trong do danh gia viec thuc hien c a che tSi chinh gido due va dao tao giai doan 2001 - 2008, da ra myc tiau phai trien va nhu c^u dau tu cho giao due va dao tao giai doaji 2009 - 2020. Trong Bk an nSu ro cac nguon tai chinh cho giao due voi ti le cu the/GDP: Tong chi xa h6i cho giao due va dao tao la 6,5% GDP, ngIn sSch nha nir6c la 5,6%
GDP, tong chi cho giao dye chiem 20% ngan sach nha nude, ti le so voi t6ng chi xa hoi \k 85,5%, trong do nha nuac da diu t u 92,7% tong chi cho cac truong cong lap [5].
Theo dSnh gia tai cong trinh nghien cuu ve giao dye Vi?t Nam [6] (Kellagham T, Greaney V, TS Murray, 2009) va c i c bki bao, in p h i m khac nhau, Vipt Nam da c6 tien bp dang ke trong viec nang cao hieu qua va cong b i n g trong chi tiSu giao due. Tong chi giao dye vk dao t^o da tSng dang ke trong 5 nam qua, d^t 17% t6ng chi tieu cong (khoang 3,5% GDP) vao nam 2000 va trong nSm 2008 da d^t 20%
(khoang 8,3% GDP). Theo d<5, s6 luong gido vien va thoi gian hpc tap trung blnh da tSng m?c dii o muc dp con tuong doi thap. Chi tieu cho gido due CO su phan cap Ion: hon 7 3 % tong chi do cdc tinh, huyen, xa chiu trach nhiem. Chi p h i cho cdc trucmg hpc chiem 6 2 % trong tong chi tieu cong cho giao dye, trong do 3 6 % chi rieu dupe phan b 6 cho giao dye tieu hpc va 18%
cho gido due THCS Mac dii vay, van de tai chfnh giao dye hi?n nay van e6n nhieu han che:
muc phan b6 chi ngan sach thucmg xuySn con thSp va c h i l m ty trong Ion (76,2% ty trong chi ngan sdch cho GD-DT) so voi ngln sach chi cho cac hoat dong day va hpc; djnh miic phan b6 ngan sdch ehua gan vdi cac tieu chi dam bao chSt lupng dao tao (gido vi6n, dieu kien co so v$t c h i t . . , ) , viae phSn b6 v& gidm sat quan If tai chinh con long leo, chua phdt huy het hieu qua ngudn tki chinh, ke ho^ch t l i chinh chua g^n voi ka ho^ch phdt trien gido dye; nang luc bp may quan li c6n han e h l , viec thirc hien quySn
t o chii, t u quan con nhieu vuong mac; e o cha huy dong nguon luc chua phdt huy dupe hieu qua.
d Viat Nam, viec thuc hien phan cap quan li tSi chinh giao due moi chi dupe thir nghiem vao nam 1993 va b i t ddu trien khai dai tra tir nam 2006. Cac nghien cuu ve tai chfnh gido dye cCng chira cd nhieu. Hang n^m Ngan hang Tha gioi deu c6 bao cao ve tai chinh giao due Viet Nam, tuy nhien nhitng nghien cuu nay chii yeu tap trung v^o cdc hoat d6ng tai chfnh hem Id danh gia tdc dong etia no doi voi viec nang cao chat lupng giao dye. Vi vay nghien ciiu nhihig tac dong cua phan cap tai chinh gido dye doi voi chat lupng giao dye THPT qua viec nghien ciiu tinh hufing mot so tnrang THPT a Ha Noi la viec lam can thiet, tir do dua ra dupe nhijTig khuyen nghj cho qud trinh cai cdch phdn cap quan h' tdi chinh Irong giai doan tiap theo.
2. A n h h u o n g cua p h a n c^p q u a n ly tai c h m h giao due t(H c h i t lugrng gi^o dye q u a nghien cihi t n r c m g h p p mot so t r u o n g t r u n g hoc p h o t h o n g a Hh Noi
Myc lieu, phuong phap nghian ciru Nh6m nghian ctiu ciia tru&ng Dai hpc Gido due, D ^ hpc Quoc gia Hd npi da tien hanh mpt nghien cuu va anh huong cua phan cap quan li tai chinh toi chat luong gido due ciia eac tnrang trung hpc pho thong'". Chiing toi da tien hanh nghien cuu tai 4 tnrang THPT tren dia ban Ha Npi, trong 66 c6 2 tru'ong dai dian vilng d6 thi, 2 tnrang dgi dien viing nong th5n ngoai thanh.
Tai m6i trucmg, chiing toi lam viec v6i 100 phu huynh hpc sinh, 15 giao vien, 2 lanh dao nhd trucmg gfim hieu truong va ph6 hieu truong va 1 ka toan. Vdi m6i truong, Hieu tnrang, 2 gido vian, 1 ka toan va 2 phu huynh da dupe nhdm nghien ciiu phong van.
"' Nghien cuu duac thuc hien diroi su chu tri ciia GS. TS Nguyen Thi My Lpc, Truong D^i hpc Gido due. Dpi hpc Quoc gia Ha Npi.
DTTH^g.TTMlJiuiTapd,iKHoahocDHQGHS.NghiincuuGidoduc.Tap29.So~l(Z013)14-26
C?ua uinh nghien cuu huong dan muc deu sau:
- Tim kiam cdc minh ehumg ve su cai tien CLGD trong nha truimg THPT dudi lac dong ciia cdc chinh sach PCQLTCGD;
- Tim hiau li do din 6kn anh huong cdc chfnh sdch phan dp quan h' tai chfnh trong giao due voi CLGD; nhihig di^u kien cdn c6 6h cdc chinh sach phan cSp quan li tai chinh trong gido due e6 the anh huong n'ch cue toi CLGD;
- Cung cdp cac phan hoi cho cac uuong hpc da thay d6i eac hogt dong nhim huong tdi nang cao CLGD;
- Khuyen nghj cdc nha hoach dinh chinh sdeh nhim cai thi?n chinh sach phan cap trong quan li t&i chinh giao due cho Vi?t Nam.
Nhdm nghien ciru da su dyng cong cu nghien cuu, bao gom:
- Cdc chi s6 cai tien chat luong: Ti le hpc sinh tang a cdc miic kha, gioi giam d muc trung blnh, yeu kem trong mot nam vd qua timg nam;
ti le gido vian vd eac bp quan If giao due dat trinh dp dao tao cao hon hoac qua cac Idp bdi dudng hay cdc khda ddo tao; ddu tu nhieu hem vdo CO so \at chdt, thiai bj va cdc mua sim moi dupe diu tu nhieu hon.
- Thu thap eac chi so cai tien chit luong;
phan ti'ch cdc U do tai sao cac chinh sach phan cap lai anh huong hoac khong anh huong dan CLGD \'a anh hudng nhu the nao; so sdnh cdc ket qua ciia cac truong tham gia nghien cuu truong hgp; nit ra cac kai luan cho cac truong hpp nghien eiiu.
- Phieu diau tra, phdng van, cdc thdng tin thii hang: cac phiau dieu Ira. phong van su dung da lay y kien ciia gido vien, edn bp lanh dao nha tnidng, phy huynh hpc sinh va ke todn ve danh gid ciia hp doi voi CLGD ciia nha truong do tdc dpng cua cdc chinh sdch phan cap quan li gido dye; phieu liel ke va quan sat tinh trang co so vat chat ciia nha tnrdng; cac thong tm thu" hang:
ka ho^ch nam hpc, ke hoach tai chinh, so lieu ve thdnh tich hpc tap ciia hoc sinh.
Cac nghien cihi ciia chiing toi dugc tian hanh d mot sd truong THPT sau:
Tnrdng THPT Nguyin Til Thanh (mot tnrdng hoc duoe hoan loan ty chu ve tai chinh), Tnrdng THPT Viet Due (tnrdng ban tu chu va lai chinh): Hai tnidng nay dai dien cho cdc tnrdng noi thanh, la nhifng truong cd nhik 6iha kien thuan lai: hpc sinh (HS) co nSng luc tircmg ddi cao (tha hien d diem ehuan tuyln sinh cao);
phu huynh co diau kien kinh ta kha; cd sd vat chit dat chuan...
Trudng THPT Yen Vien (trudng bdn tu chii va tai chinh) va Trudng THPT Dai Mo (trudng ban tu chii). Hai trudng nay d^ dien cho cac trudng vung ngoai thanh, trong do Trudng THPT Yen Vien cd diau kien thupi loi hon va ehSt luong diu vdo cao hon Tnrdng THPT Dai Mo (diem ehuin diu vao nam 2013 ciia THPT Yen Vien la 45,5 diam va Dai Mo la 34 diam).
Mot so phat hien tir qua trinh nghien cuu M6i quan h? giira trinh dp chuyin mon ciia gido vien va thanh tich cua hoc sinh qua so lieu thong ke cua cdc tnrang
lis cdc sd Heu thong kS ciia cdc trudng THPT Nguyen Tit Thanh va tnrdng THPT Vi?t Due tir nam 2005 din nam 2011 cho thiy: ti le giao vien cd trinh dp ihac si d Trudng THPT Nguyan Tit Thdnh tang tir 36% din 43,5%;
Trudng THPT Viet Due, trong 2 nam tdng 2%
so gido vien di hpc thac sT. So HS gioi hang nam ciia Trudng THPT Nguyen Tat Thanh chiem gan 50%, va so con lai dat thanh u'ch kha.
TI I? hoc sinh dat loai kha d Trudng THPT Vi?t Due kha cao: 59. 3% din 71,6%. Ca 2 tnidng deu thanh cong trong viec giam sd lupng hpc sinh tmng binh vl dudi trung binh.
Tai Tnrdng THPT Yen Vign va Tnrdng THPT Dai Md, mSc dii con nhiau kho khan, nhung 2 trudng nay cilog cd sy gia tang ve sd lupng giao vien dat trinh dp th^ic si va tang ti le HS dat thanh tich gioi va kha, giam nh? ti le HS cd kat qua hpc tap dudi trung binh.
D.TTHhtg, TT.B Lih I Tap chi Khoa hoc DHQGHN, Nghien ciru Gido due. Tap 19, Sol (2013) 14-26
Tnidng THPT Yen VHen, nam hpc 2005 - 2006 s6 luong gido vien cd trinh dp thac si la 9 ngudi (ehiam 13%) d i n n3m hpc 2009 - 2010 la 25 ngudi (ehilm 21%). Sd lupng hpc sinh gidi tdng qua moi nam va tang g i n 3 % tii nam 2007 - 2008 d i n nam 2008 - 2009. Ti le HS inmg binh giam tir 4 , 5 % nam 2006 - 2007 xudng con 2,6% vao nam 2009 - 2010.
TEU trudng THPT Dai Md, sd lupng giao vien trinh dp thac sT ndm hpc 2005 - 2006 la 5 ngudi (chilm 11%) din ndm hpc 2009 - 2010 la 15 ngudi (chilm 26%). Nam hpc 2006 - 2007, ti 1? HS kha Id 22,7% tang lan 26,1 nam hpc 2007 - 2008 vd tdng lan 2 8 , 1 % nSm 2009 - 2010. ti le HS dudi TB giam tit 14,6% ndm 2006 - 2007 xudng 8,7% nam 2009 - 2010. Ti le HS gidi, va HS trung binh dupe gi& vihig qua cde nam mac dii dau vao ciia HS thap vd trudng dang eon d trong hoan canh khd khan va d^i ngii gido vien, CO sd ha t i n g vd moi trudng xa hpi.
Qua s6 lieu tren chung tdi khdng thiy moi quan h? ro rdng giQa trinh dp ehuyan mon ciia gido vien va thanh ti'ch hpc t$p ciia hpc sinh tai cdc trudng tham gia nghifin euu diln hinh.
Chang han. d Trudng THPT Nguyen Tat Thanh, nam hpc 2008 - 2009, 2009 - 2010, s6 hpc sinh
dat loai gidi va khd cd ti le tuong duong, khoang 4 9 % va 4 2 % , trong ithi sd giao vien cd trinh dp th^c si tdng tir 36% lan 43,5% va sd tiln si tdng tir 6,4 d i n 8,0%. 6 Trudng THPT Viet Due, ti le gido vien cd trinh dp th^c si nam hpc 2009 - 2010 tdng tham 2 % so vdi nam 2008 - 2009, trong khi ti le HS gidi l?i t h i p hon (tir 22% xudng 18,6%), nhung tang ti le HS kha va giam ti le HS dudi trung binh. Th^it khd de giai thfch hien tuong nay khi chung ta chua cd sd lieu thong ka ve d i u vao cua HS d 2 tnrdng.
Tuy nhien, cdc chi sd tien bp trong thanh tich hpc tap ciia HS va phat trien chuyen mon cua gido vien deu rd rang [7].
Anh hif&ng ciia quyen lir chu tdi chinh vd cdc chinh sdch phan cap ISn chdt liepng gido due
Dk ddnh gid dung dupe nhihig tdc dpng ciia PCQLTCGD len CLGD, chung tdi da khao sdt nhan thiie cua cdc nha lanh dao vd gido vian tai 4 triKmg neu tran ve cac chi sd CLGD; hieu qua, hieu suat, cong bdng, kha ndng thfch ung, kha ndng tiep c$n va kha nang dupe xa hpi chap nhan.
Kat qua khao sat tai 4 trudng cho thay nhan thiic ve cac chi sd ( X G D d cac trudng tham gia khao sdt Id khdng gidng nhau. (Bang 1)
Bang 1. Ti le binh quan danh gia a miic cao cho tirng chi so ciia timg trudng hpc Tnrimg THPT
Vi^t Di:rc Yen Vian Dgi Mo Nguyin Tat Thanh*
Hifu qua 96,7%
99%
28,9%
35,4%
Hi§u suSt 73,4%
41%
11,1%
6.7%
Cong bing 76,7%
97,7%
93,3%
40%
Tiep can 90%
95,7%
86,7%
9%
Ch^p nhSn 70%
99%
9%
46,7%
Thich ling 91%
99%
95.7%
51%
*(Ti 1? trung binh ciia 5 chi sd cua Tnrdng THPT Nguyen Tat Thanh duac tinh tir cdc cau tra Idi c ke todn, L3nh dao nha truong khdng tra Idi cdc cau hoi nay)
i gido vien va
Kit qua thu dupe cho thay, giao vian va lanh dao nhd tnrdng cd nh§n thuc diing dan ve c h i t lupng giao due va cdc chi sd cua no. Dac bi?l lanh d^o Trudng THPT Dai Md va Yen Vien cdn coi c h i t luong giao dye nhu mot he thong gdm d i u vdo, qua trinh vd dau ra.
Vdi muc dfch tim ra dupe nhiJng yau td anh hudng cua tu chu tai chinh vd cdc chinh sdch phan c i p lan CLGD, chiing tdi da dua vdo khao sdt eac yeu td t u chii anh hudng den chat lupng dupe tha hien trong bang dudi ddy:
D.T.THang, T.T.B Lieu Tap da Kiiai '•:x DHQCHX. \ikien cuu Giao due. Tap 29. Sol (2013) 14r^26
Bai^ 2. Danh muc cac j€o l6 tu chii anh hirong den CLGD dupe su dung trong khao sdt va pbdng van
Cac qDTcii Vm cfai Tf ehi trong To char va Nhan str
Thanh 1 ^ cic to cbuc hay don \\ moi crong nha truong de cung cap cac dich vu bo|c thuc hi€n cac chirc nang giao <kic \VD: cac trung tam lu van. dich vu may tinh. day ngoai ng^...)
Tuyen dung giao %ien tbdog qua Mnh thuc thi myen hay xet myea Ki bpp ddng lao dong voi giao vien. nhan vien da dupe tuyen dung
Quyet dinh \'iec dieu dong. !M^ phai giao vien. can bo den lam viec tai no^ ca so khdc cua nha tiudng Quyet dinh \icc nghi huu. dmi viec. cbdm din bpp dong lam viec vdi giao vien. ohin \ien da du«r tuyln dung
Xac dinh luong khoi dilm cua giao vien
Qoyei dinh v^c nang bac Itrong dung tbdi ban. trudc thai han llnh gian bien cbl de tilt kiem kinh phi
Tai chinh
Dugc cap mpt khoan kinh ptu
Phan bo kinb phi dua vao cac nhu can ciia nha trudng
Kc hoach k:-h phi do nha mtdng lap dupe bdi dong truong thong qua va gjam sat
Ke boacb kinh fAi do nlia tnioi^ UBp\adp qoan h' nirc tilp (Phong, so GD> phe duyei theo cdc quy dinh v^
iu diu tai cbnih
Chuyen khoan tiln oil bem nim nay qua n3m khac
Quyet dinh cac khoan thu. miic tbu ddi voi nbOng boat dong djch vu tbeo hpp d6ng vdi cac td chirc, ca nhan trong \-i ngoai niroc. cac boat dong lien doanh. Hen kit
Tricb lap qu? khen thuong, qn> phuc loi. qu5 (ta phong 6n dinh thu nhap.
Lap ^u> pbat trien hoat dpng sir nghiep
Quyci d|nh tdng mire the nfa^ tnmg n&m cbo nguoi lao dong sau khi da thirc hien trich ISp quj phat triln boat dpng su nghiep
Cbs Da tbu n h ^ t3ng tbem cbo ngudi lao drag
On tta dm nhap cfao ngudi lao d6i^ nong don vi dupe thuc hien dieo ngi^en tic: ngudi nSo cd hieu su^
c 6 ^ tac cao. dong gop nhieu cho \iec tSag thu. tilt kiem chi dupe tia nhilu hon Oil kbcn thudng cbo ca nhan cd thanh tich lao dpng tdt
Co chiirii sach ho up lai chinh cho HS ngheo Co chinh sach khuyen khkb lai chinh cho HS tai nang On trp c ^ kho kbin cbo GV, nhan %-ieD nha tnidng
Dupe qnyen li« chpn ngum cung cip cic trang tMli bi cho iiha midng (cd din thiu va khdng cin diu M u ) Co chioh sach va bao cao nonh bach tai chinh
Xay (hmg va chi tien theo quy chi chi neu npi bo Tw chi tromg dfj hoe
Nha tnidng ty d^ ra cac chinh sach ki luat danh cbo hoc sinh
Nha mrdng xac dinh them cac lunb thuc va phuong phap danh gia hoc sinh ngoai cac quy dinh chung aia
^ a n h pao dye (xac dinh ehuan danh gia HS dua uen yeo a u cua nha trudng. su dung cdc Unh ihii^^^
tra. danh gia ngoai quy dinh chung ciia nha tnidng) ' Xic dinh quy trinh xayka chpn hpc sinh vao tniimg
L«a chM sach gido Una sii dung cho vi?c day v^ hoc
Gifc . ^ c6 q u > ^ x a c dinh opi dong bai hoc dua tren huong din diue hien chuong trinh Xac dinh cac npi dang day toe iir chpn 6 "«>
Xac dinh phuong p h ^ da\ hoc Quyet diiA s6 d ^ hoc ibe^ nhu ciu cua hpc sinh X ^ d v n ? va chi deji d « quy cte chi tieu npi bo dua tr^^
Khac (Neu co xin ghi cu the) =
D.TT Hhng, T.T.B Lieu I Tap chi K}toa hoc DHQGHN. Nghien cuu Gido due. Tap 29. Sol (2013) 14-26
Qua ket qua thu duac hi phidu hdi va tii cac cupc phdng vin, nhiJng yau td dupe xdc dinh cd anh hudng dan CLGD bao gdm: tnnh dp chuyen mon cua giao vien, lucmg ciia gido vien, nang lye lanh dao, ndng lire cua hpc sinh, quy tnnh danh gid, mong dgi vd ySu cau doi vdi thanh tich hpc tap ciia hoc sinh, co sd vgt chat va thiet bi cua nha trudng, dau tu ciia nha nude, thu nhap vd ddu tu cho con cdi cua gia dinh hoc sinh, hoan canh cua gia dinh hpc sinh, cdc chfnh sach cua chfnh phii, cdc yau td van hoa, moi trudng xa hpi, qud trinh quoc te hoa, toan cau hda. Trong 66 cac nhan td anh hudng Idn nhat dan CLGD la: Trinh dp gido vien, luong giao vien, hieu suit lanh dao. Moi trudng hpc dudng la chi so dupe 4 trudng lua chpn vdi ti la khd cao (td 86,7% ddn 100%, trong do 100% gido vien va 100% lanh dao trudng hpc cua 4 tnrdng deu lya chpn cdc chi sd ndy, trir lanh dao Tnrdng Nguyin Tat Thanh. Lanh dao Trudng THPT Nguyen Tit Thdnh cho ring nang luc cua hpc sinh hau nhu khdng anh hudng tdi qua trinh hpc tdp cua hpc sinh vi mpi hpc sinh deu cd nang lire nau gido vien biat cdch dan ddt va gpi md cho cdc em. 1(X}% nguai Suae hoi deu cho rdng luong gido vien Id mot nhan to chfnh anh huong toi CLGD. 80 - 100% gido vifen va lanh dao 4 tnrdng tham gia khao sat cho rdng cac chinh sdch cua Chi'nh phu ciing la mot nhan td quan trpng c6 anh hudng ddn CLGD. Mot so it giao vien va lanh d?o ddng J ring, cac nhan td khac nhu thu nhap ciia gia dinh hpc sinh, dau tu cua gia dinh trong hpc tap cho hpc sinh, sy danh gia, ky vpng cao tdi thanh tfch hpc t$p cua hpc sinh cd anh hudng ddn CLGD. H^ ting co sd, diu tu ciJa Chfnh phu, cde yeu td vdn hda, moi trudng xa hpi ciing dupe cho Id cd anh hudng ddn CLGD.
Kdt qua phdng vin cac hieu trudng va ke loan tai 4 trudng cho thdy: Vifc phan bd ngudn luc dya tren nhu cau cua nha tmdng cd dnh hudng Idn din CLGD. Cdc hieu trudng cho
rang quyan tu chu chinh la viec tu do hon trong viec quyat dinh su dung tien dua tren nhu cau ciia nha tnidng, do vdy Sd Tai chinh dua ra cdc miic chi cu the da hudng ddn cdc trudng sir dyng tien duac cho Id khdng thuc su phii hpp vdi gia ca thi trudng vd nhu cau ho^t dpng ciia trudng hpc. Cac lanh dao va ke todn nha trudng cam thay rang hp bi h^n che trong viec xay dung each thiic chi tieu hieu qua. Theo quan diem cua hp, quyan ty chu dem lai cho hp nhieu trdch nhi?m hon, va khi cac chi sd tai chinh qud cu the, hp cam thay cd it udch nhiem va it sang tgo uong chi tiau bdi vi phai chi tieu theo cdc muc chi quy djnh san. Cdc hifu trudng nhd trudng dau cho ring cdc quy dinh ve tai chinh hi?n t^ khdng phd hop vdi yeu cau chi tieu cho hoat dpng day hpc cua nhd trudng. Mat khac, ngan sach tnrdng hpc rat it, chu yeu sii dyng cho viec tra luong giao viSn (chi tian luong chiam tir 75.3% dan 84.4 % d Trudng THPT Viet Due, khoang tren 70% d Tnrdng THPT Dai Md vd tran 60% d Trudng THPT Ydn Vian.
Trudng Nguyen Tat Thanh tiet kiem tien tir luong, dau tu nhiku hon vdo cdc hoat dpng day hpc, thue gido vien trinh dp thac sT va tien sT de nang cao sd luong HS gioi cua nha trudng).
Viec dau tu cho cdc hoat dpng day hpc d Tnrdng THPT Viet Due chilm mdt ti le khiem tdn, ft hon 10%, Trudng THPT Yan ViSn va Trudng THPT Nguyen Tit Thdnh danh hon 20% cho cdc hoat ddng day hpc mdi ndm. Lanh dao cac Trudng THPT Yen Vien, Trudng THPT Dai Md va Trudng THPT Viet Du-c cho bilt hp khdng bao gid cd tien tiSt kiem hoac tien ehuyan tir nam nay qua ndm khac.
Qua khao sdt lanh dao, gido vien vd ke toan t^i 4 trudng ve tdc dpng ciia cdc yeu td quySn tu chu den chat lupng gido due vdi cac cap dp: anh hudng rat manh, anh hudng manh, anh hudng va khdng anh hudng [7, bang 3.10, 3.11, 3.12 tr 124 - 128) kat qua ve ti le ddnh gia duac tdng hpp tha hien tai biau dd 1 va biau do 2 nhu sau:
D.T.THktg, T.T.B hh I Tap chi Khoa lioc DHQGHN, Nghien ciru Guio due. Tap 29, Sol (2013) 14-26
BiSu d6 1. Ddnh gia cac miic dd anh hudng ciia phan cap quan If tdi chinh voi chit iirpng giao due ciia timg ddi tupng dieu tra.
6810%
Li
30% I Rit manhI Manh iKhftngmanhiSm
Bieu do 2. Danh gia chung ve miic dp anh huong ciia phan cap quan If tai chinh doi vdi chit lupng gido diic.
Nhu vay. nhin chung ti le ^ kien cua ba ddi tupng tham gia khao sdt tai 4 trudng cho r i n g phan cap quan li tai chfnh cd anh hudng manh ddi vdi CLGD (68.3%), vd cd anh hudng rit manh den CLGD Id 60%.
Con duang dnh huong ciia tu chu truong hgc len CLGD
Vdi nhOng kel qua nghian ciiru nhu tren, chung tdi nghien cuu nhim tim ra cdch thiic tac ddng PCQLTC din CLGD.
Trudc khi ban dan cac nghian ciru, chiing tdi dat ra eac gia thiet sau:
Neu nha trudng dupe quydn tu chu, se cd nhihig bien dpng sau:
Dau t u nhiau hon vdo gido vien va cdc ho?t dpng day hpc.
Dau tu vdo cde thiet bi day hpc mdi phii hpp vdi nhu can cua nha trudng.
Rd rdng, minh bach horn trong viec quan li va chi rieu.
Sir dyng tien dau t u nhieu hon vao cdc hoat ddng ngoai Idp hpc de HS cd eo hpi phdt trien todn dien.
Kat qua khao sat vd phdng van cho thiy:
- Tat ca eac ddi tuong nghien cihi dau cho rdng chat luong giao vien Id yau td quan trpng nhat anh hudng den c h i t lupng hpc tap ciia HS, vi vay viec nha trudng dupe c i p mdt khoan tien
D.T.THang. T.TB Lih I Tap cltl Khoa hoc DHQGHN. Nghlei u Giao due. Tap 29, Sol <20U314-26
va CO quyfin dugc phSn b6 kinh phi dua trgn nhu cau, nha uutmg se dSu tu nhieu hem vao vi?c phat trien chuygn mon cua giao vien. So sanh ti le d4u tu va thanh ti'ch hpc tap cf cdc
tnjorng tham gia nghien cuu cho ph6p nit la ket luan ti le diu t u cho cac hoat ddng day, hpc va thanh ti'ch cua hpc sinh co mdi quan he ti le thuan voi nhau (Bang 3).
Bang 3. D^u tu vk thknh tich hpc tap CIja hpc sinh cr truong Viet Diic va tntong Nguyin Tdt Th^nh (triSu VND) TVirdng THPT Viet Dfrc linrfrng THPT Nguyen T i t Th^nh 2005-
2006 Cac hoat dong day hoc
%
Thanh tich hpc tSp ciia HS Gioi % Kha%
Tong gloi vd khd Tning binh % Du6i TB %
2006- 2007 297
2007- 2008 293
2008- 2009 330
2009- 2010 443
2005- 2006
2006- 2007 1143
2007- 2008 1181
2008- 2009 1512 22,0 22,J 19,5 21,2
2009- 2010 1719
24,9 61,5 S6,4
13,4 0,12
22,0 59,3 81.3
18,0 0,8
18,6 71.6 90.2
19,3 0,53
46,0 45,0 91,0
9,0 0
43,3 48,0 91.3
8,4 0,4
46,9 45,3 92,1
7,8 0
49,5 42,8 92.3
7,7 0
49,3 42,2 91,5
8,2 0,3 Bang 4. Ddu tu vd thdnh tfch hoc tap ciia hoc sinh d Trudng THPT Yfen Vien va Tnrdng THPT Dai Mo
(trieu VND)
Oau tiT Cdc hoat ddng day hpc Thanh tich bpc t^p cua HS Gioi % Kha%
Tong gioi vd khd Tmng binh %
TnrAng Y§n Vien 2005- 2006- 2006 2007
2881 1800 1895 30.0 25.0
50,3 46,4 59,0 51,1 36.2 42,1 4,5 5,8
2007- 2008
1778 20,0
47,9 54.3 41,1 4,5
2008- 2009 3301 1730 20,0
49.7 58.9 38,6 2,55
2009- 2010 5015 1739 20,0
45,7 56,4 39,3 4,27
2005- 2006 1045 1143 11,0
41,3 42,9 52.8 3,7
Ita 2006- 2007 1045 1077 8,6
22,7 23,4 69,4 14,6
lirafi Dai 2007- 2008 2180 966 14,7
26,1 2ft«
68,4 5,0
Ma
2008- 2009 2226 966 9,7
28,0 2S,5 64.6 17,1
2009- 2010 2439 959 10,3
28,4 29,2 62,2 8,7
- v a CO sd vat chit va thiat bi day hpc mdi;
Chi cd Trudng THPT NguySn Tat Thanh va Trudng THPT Viai D u e Id c6 du v l c o sd vat c h i t vd trang thilt bj cin thilt phyc vu cho nhu c i u hpc t$p cua HS nhu: sd phdng hpc, phdng thi nghi?m, mdy vi tinh, cdc phdn mem cho
cong lac quan li vd ka todn... Hai tnrdng THPT Yen Vian va Dai Mo cdn thieu phdng hpc (Trudng THPT Yan Vian thiau 17 phdng hpc, thieu phdng lam vipc cho ke todn va thu q u j , thieu phdng lam vifc cho phd hi^u tnrdng), vd khdng du kinh phi de tu sua co sd vat c h i t va
D-TTHMg. TTBldu'Tap chi Khoa hoc DHQGHN. N^iien cuu Giao due. T^ 29. Sol (2t313) 14-26 23
thiat bi nan co sd vat chit \ a thiet hi ngay cang xudng cap.
Mac du CO sd vat chit khdng phai Id yeu td dnh hudng qud Idn den nang luc tfiuc hien trtmg binh ciia hpc sinh trong toan hpc, khoa hoc va dpc hieu [8] nhung nd se anh hudng Idn den cac ky nang su dyng cong n^ie thong tin. hpc ngoai ngii, thuc hdnh ciia HS, va nhu vay no cd anh hudng den CTLGD cua nha tnrdng. Khi nhd trudng dupe tu chu va cd khoan kinh phi cho viec dau tu co sd vat chat se la dieu kien cho CLGD tang lerL Tuy nhian \iec su dyng hieu qua cac trang thiet bi co sd vat pihu thupc vao tnnh dp gido vien trong viec td chuc cac hinh thuc hpc tap cho HS.
- Chung tdi dd khao sat vd phdng van gido vien va lanh dao nhd trudng vdi cau hdi "Vi sao quyen tu chii cd the dnh hudng lan chit lupng giao ducT" va cau Ua idi la:
+ Phat trien tot hon chuyen mon cho giao vian (98,5%)
+ Dau tu nhieu han ,vao cdc hoat ddng day hpc (100%)
+ Diu tu vao cac thiat bi day hpc (100%) + Rd rang hon trcmg viec phan bd vd chi tiau (96.6%)
- Tra Idi phdng \an. cdc hieu tnidng deu cho rang hp quan tam tdi cae hoar ddng ngoai khda \ a dau tu nhieu hon vdo nhung boat ddng nay giup HS cam nhan su idt dep cua cupc sdng va cd ddng luc hpc tap rich cue hon.
Khu \-ay. kat qua ciia nhdm nghien cuu budc dau da chi ra dupe nhimg nhan td, muc dp vd cdch thuc tac ddng cua phan cip quan h' tai chinh ddi vdi viec nang cao CLGD a i C3C tnrdng THPT.
Nhimg han chi trong viec thuc hien cac chinh sach PCQLTCGD d cac tnrdng THPT
Tir kei qua n ^ e n ciiu neu tren, chiing tdi cQng xin khai qudi ropt sd ban did nong viec
thuc hien cac chinh sach phan c ^ quan It tai chmh dan den viec arJi hudng ddn chit lupng d cac trudng phd didng nhu sau;
Thu nitdt: ngan sdch ft, thieu cac nguon luc Cac ngudn luc tai ehiiih cua ohd miODg lat n^ieo nan: Trudng THPT Nguyen Tat Thanh liy ngudn vdn rir hoe phi vd cac chi phi khac do cha me hpc sinh tra. Cac tnrdng khac hoan toan dua vao sy tra cap cua nhd nude va dmig gdp cua cha me hpc sinh ve le phi xay dung trudng.
hpc phi, le pbi tham quan. ddng phuc, bao hiem y te ^*a mdt sd le phi khac. Chinh ngudn i^in sach eo hep ddo den khdng dii de tao nta thay ddi lan trong cac tmdng bpc.
Thu hai: thieu su- tham gia ciia gido vien ra cha me hpc sinh vdo qud trinh lap ki hoach tai chfnh
Troag ket qua khao sat cho thay, pbu huynh khdng tham gia vao qua trinh lap ke hoach ngan sach va dua ra cdc quyet dinh ve ngan sadi ciia nha trudng. Cdc bac cha me tham gia vdo viec quan li c ^ hoat ^ n g giao due nhimg khraig tham gia vdo viec ra quyet dinh ve viec chi tieu ngan sdch. Gido vien it cd tieng ndi trong \iec lap ke hoach va ra quyet dinh tai diihh. Cac quyet dinh tai ctmih do hieu tnrdng, bg toan. bi thu ^ n g liy va chu tich cong doan nha trucmg thuc hien.
Thu ba: co nhieu idio khan trong moi quan he hgp tdc giira kho bac, cdc phong hay sa tai chinh vai trudng hoc, dong thai thu tuc hanh chinh cdn phuc tap
Nhu da chi ra trong cac {rfiin tren, cac dii sd tdi chinh khdng frfiii hop vdi gia thi tnidng va cac yen ciu hoat dwig chuyoi mon. Nhln chung eo che tai chiirih khdng phu hpp vm nhu cau phat trien trong chuyen mdn ciia ^ao due din den viec phan bd ngan s^h khdng { ^ hpp vdi nhu cau hoat dong gido due. Day chmh la nguyen nhan dan ddo ban cbd lam anh hudng dan CLGD phd tfwng.
D.T THSng. T.T.B LiSu I Tap chi Khoa hgc DHQGHN, Nghien ciru Gido d^c. Tap 29, Sol (2013) 14-26
Thu tu: thieu ki ndng sir dung cdng nghe thdng tin trong cdc hoat dpng tdi chfnh
Ke toan thiSu cdc ki ndng trong viec su dung cdng ngh? thdng tin khi thuc hi?n nhiem vu.
TTiti- ndm: thieu cdc dan vj do hifu qud chi tiiu tdi chinh
Tir nghian cihi tren ddy, chung tdi thiy cd nhirng kit luan sau:
- Vdi CO cha t\r chii todn phin vd bdn ty chu va tdi chi'nh gido dye, cde trudng da cd quydn phdn bd ngan sdch phii hpp vdi nhu ciu ciia nha trudng vd dau tu vdo cdc hoat dpng dgy hpc, phdt trien ehuyan mdn cho gido vien. Qua nghian ciru chung tdi khdng tim ra mdi lien he rd rang gida trinh dp chuyen mdn cua gido vien va thdnh tich hpc tap ciia hpc sinh tai cac trudng tham gia nghien cdu trudng hpp, diSu ndy cd the do su anh hudng cua trinh dp gido vien doi vdi CLGD cd dp tra nhit dinh [9] va chua tinh den chat lupng diu vao ciia HS. Tuy nhien, cac chi sd tian bd trong thdnh tich hpc tap ciia HS va phat trien chuyen mdn ciia gido vien dau ro rdng.
- Ket qua khao sat cho thay cdc yeu td tac dpng dan CLGD gdm nhieu yau td trong do cd 4 yeu t6 cd tdc dpng manh nhat dd la: trinh dp giao vian, luong gido vien, hieu suat lanh dao va mdi tnrdng hpc dudng, trong dd t\r chu ve tai chi'nh cho phdp cac trudng THPT tap trung vao nang cao trinh dd gido vien vd tra luong dung vdi sy ddng gdp ciia hp tir do nang cao CLGD nhd tnrdng.
- PCQLTCGD cd anh hudng d miic do manh ddi vdi CLGD. Viec phdn bd ngudn luc dua tren nhu cau cua nhd trudng cd anh hudng Idn din CLGD do nhd trudng khi cd quyln ty quydt djnh vifc sir dyng kinh phi phii hpp vdi
nhu cau ciia minh. Quyen ty chii ve tai chinh dem lai cho nha tnrdng nhieu trach nhiem hon vd sdng tao hon trong chi tieu bdi vi hp khdng phai chi tieu theo cdc quy djnh sdn.
- Cae chinh sach tdi chi'nh vd vipc thuc hien cdc chinh sdch cd anh hudng khdng tryc tidp ddi vdi CLGD ma anh hudng thdng qua cac ydu td tac ddng len CLGD: phdt trien ehuyan mdn cua gido vien, ddu tu vao cdc hoat ddng day hpc vd cdc boat ddng ngoai khda...
- Dau tu vao cac hoat dpng day hpc cdng cao thi chat luong hpc tap cua hoe sinh riong nha trudng se tdng lan. Trong phan Idn cdc tnrdng hpp, khi chat luong ciia gido vien tang thi thdnh ri'eh hpc tap cua hpc sinh cung tdng.
Dau tu mdi vdo thiat hi ca sd vat chit la dilu kien can cho vifc nSng cao CLGD. Tuy nhian de uang thidt bi, eo sd vat chit dupe su dung hieu qua tao ra dupe nhdng dnh hudng cho viec nang cao CLGD phy thupc vao tiinb dp cua gido vian trong qud trinh td chuc hinh thuc hpc tap cho hpc sinh.
- Nau cdc dieu kien tdi chinh khdng dii (ngIn sdch eo hpp, thieu co cha hpp tac, thu tuc hanh chinh rudm rd, dpi ngd thieu Id ndng, thiau su tham gia cua dai dien cdc lye lugng lian quan vao cdng tdc quan If tdi chinh, v.v.) thi phan cap quan li tdi chinh it cd tac dpng ddi vdi CLGD. Vl vay nen giao cbo nha trudng mdt khoan tian va cho phep hp chi tieu theo nhu ciu, nhd trudng se cd nhieu trdch nhiem vd sir dung cd hipu qua hon ngudn ngan sach. Vd dd PCQLTCGD thyc sy dem lai hifu qua trong viec ndng cao CLGD thi cdc trudng THPT cin (1) cd du kinh phi; (2) dam bao ehd dp luong, tao ddng luc cho GV; vd (3) nha trudng cin cd dii quyln ty chu: khdng nen dua ra cdc dinh muc chi neu cu tha khdng phu hpp vdi gia ca thi trudng.
Giao cho nhd trudng eac yeu cau vd cdc chi tiau chi tieu tdi chi'nh phii hop vd cho phep hp sii dung tien mdt each linh hoat va sang tao.
D.TTHdng, T.T£ Ueu/Tapchi Khoa hgc DHQGHN, Nghien ciru Gido due. Tap 29. Sol (2013) 14-26
- Dpi ngu ke toan can cd kl ndng trong viec phan bd ngan sach, su dyng cdng nghe thdng tin cho cdng viec ke todn; cac nhd lanh dao trudng hpc cd dii kien thiic va cac Id ndng de qudn h' tai chinh trong nha tnrdng.
- Cd kT ndng hpp tac vd cd sy hpp tdc tdt giiia cdc tnrdng hpc vdi kho bac, cac phdng, sd tai chinh vd cdc sd gido due vd dao t^o.
- Cd eo che hanh chiiih dcm gian cho vice phan bd ngan sdch va quan li tai chinh.
Nhu \ay. cd tha khing djnh PCQLTCGD la root trong cdc yeu td anh hudng gian tiep ddn CLGD thdng qua tdc ddng len cae thanh td cua chat lupng gido dye giao vian, so sd vat chit nha tnrdng, dau tu cho cdc hoat dpng day hpc...
Tinh uu viet ciia phan cap quan li tdi chinh ngdy cdng 6agc the hien rd thdng qua cdc chi sd ve diu tu nang cao trinh dp gido vien. diu tu cho qud trinh day hpc... v d s u gia tang ve thanh tfch hpc tap cua hpc sinh tii cac yeu td diu tu do.
Tuy nhien, d Vift Nam Men nay qua trinh phan cap quan li tdi chi'nh gido due chua cd he thong chinh sdch ddng bd va triei 6e, do vay hieu qua ciia viec phan cap chua cao. Dd phdn c i p qudn h' tai chinh thuc sy cd tac ddng (ich cue dan chit lupng gido due thi Chinh phu vd cdc c i p quan li cin xem xet xay dung cdc chinh sdch phu hpp vdi nhu cdu phdt trian ciia giao due nude nhd.
Nhdm nghien curu xin chan thdnh cam on Hieu trudng. Ban Gidm hieu, tap thi gido vien.
hpc sinh va phu huynh hpc sinh cdc trudng THPT Viet Due, THCS & THPT Nguyin Tit Thanh, THPT Yen Vian vd THPT Dai Mo (fi nhiet tinh tham gia khao sdt, tra Idi phdng vin de chiing tdi hoan thdnh de tai nghien euu ndy.
T a i lieu t h a m k h a o
[1] Odden A. Busch C , Financing schools for high perfonnance: strategies for improving the use of educational resources, San Francisco: Jossey- Saw. 1988.
[2] Clive A. J Dimmock, School-based management and school effectiveness, (1993).
[3] Tran Thi Bich Lieu, Quan li dira \ko nhi miong:
con duong nang cao hi^u qua va chit lupng gido due. Xxb Dai hgc Su ph^m. Ha Noi, 2005.
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26 D.T.THang. T.T.B Lieu I Tap chi Khoa hgc DH(2GHN, Nghien cini Gido due. Tap 19, SSI {1013) 14-16
Decentralizing Financial Management for Secondary School Education in Vietnam a Case Study in Hanoi
Do Thi Thu Hang, Tran Thi Bich Lieu VNU University of Education,
144 Xuan Thuy Str., Cdu Gidy Dist., Hanoi, Vietnam
Abstract: Decentralizing the financial management in general and decentralizing the financial management in the secondary school education in particular is an inevitable tendency in the State management. For the past several decades, researcho-s in many countries have proved that decentralizing the financial management in education and the diverse policies of decentralizing the financial management in education have made lot of positive impacts on education quality. It is due to the fact that the proactiveness in school has been created in allocating the funding in the educational activities. Li Vietnam, decentralizing the financial management has just been implemented only and the conditions for implementing the decentralization of the financial management are still left with many limitations. This paper focuses on evaluating the impacts of the decentralization of the financial management on education quality in secondary school education in Vietnam through a case study in a number of secondary schools in Hanoi, resulting in coming up with some recommendations of orientation character for the on-going financial reforms in education.
Keywords: Decentralization of financial management, Education quality, secondary school education.
