( So 12 (125)-2013 )
VAN DE H 6 M NAY
Nang cao tu chu tai chinh ddi vdi don vi sy nghiep dao tao cong lap
Ths.Le Van Dyng*
den 60% kinh phi tir cdc ngudn thu sy nghiep khdc hoac ngudn NSNN cap de bu dap chi.
Hai Id. thu tii cdc boat dgng dich vy phii hgp vai ITnh vyc chuyen mdn vd kha nang cua cac don vj, theo nguyen tac bdo ddm bii ddp chi phi vd c6 tich luy.
Hogt dgng dich vu cua cdc don vi dugc td chiic nhdm khai thdc nguon luc san cd ve co sd vat chdl, ky thudt vd ngudn lyc ve lao dgng eiia don vj de cung cdp cac djch vy ddp iing nhu cdu ciia xa hgi, nhu: cdc khoan thu lir hgp ddng dao tgo, nghien ciiu khoa hgc vdi cdc Id chiic trong vd ngodi nudc, thu tir cdc hogt dgng sdn xual, tieu thy sdn phdm thuc hdnh ihyc lap, san phdm Ihi nghiem, cac hoat dgng djch vy lien doanh, lien ket khdc.
Hogl dgng djch vu ciia cdc don vj sy nghiep ciing dd ddng gdp mgi phdn ddng ke bd sung ngudn thu cho don vi, ldng thu nhap cho cdn bg cdng nhdn vien... song viec td chirc hoat dgng djch vu tgi cdc don vj van cdn nhieu han che nhu:
- Co che, chinh sach ciia nhd nudc chua ihyc su lao dieu ki^n Ihuan lgi cho cac don vj trien khai cdc hogl dgng djch vy, nhilu boat dgng djch vy gdn vdi chiic ndng nhiem vy cy the ciia don vj, luy nhien ihii yic de iricn Trong nhiing ndm qua, co
che chinh sdch cua Nhd nudc dii vdi ITnh vuc sy nghigp cdng da tiing budc ddi mdi, viec thyc hien CO che ty chu, tu chju trdch nhiem theo Nghi djnh 43/2006/ND-CP cua Chinh phu dgt nhieu ket qud ndi bat, da timg budc gidm bdt sy can thiep cua CO quan quan ly Nhd nudc ddi vdi don vi sy nghiep cdng lap, Igo dieu kien cho don vj sy nghiep cdng lap thuc hien quyen ty chu, chii dgng cho dan vj trong viec qudn ly chi tai chinh.
Tuy nhien, Nhd nudc chua thuc sy trao quyen tu chu cho cdc dan vj, ddc biet Id quyen ty chii trong cdng tac ban hdnh ngi dung thu, miic thu, dieu ndy ldm hgn chl din viec tang ngudn thu sy nghiep cho cdc don vj, do do NSNN van cdn phdi bao cdp nhieu cho don vj sy nghiep cong.
Theo tinh chdt vd ndi dung cdc khodn thu, cd the chia cdc khodn thu sy nghiep tgi eae ca sd gido dye cdng Igp hien nay Id cdc nhdm nhu sau:
Mpt Id, thu hgc phi, I^ phi, day Id khodn thu Ihugc NSNN dugc dl lgi cho dan vj sii dyng dudi hinh thiic Ghi thu - Ghi chi NSNN, todn bg so thu hi hgc phi vd Ie phi phai ngp vdo KBNN de kiem sodt chi theo quy djnh ciia Nhd nudc.
* Trucmg Dgi hgc YHd Ngi
- Ddi vdi hgc phi, mirc thu hien nay dang thyc hien theo quy dinh tgi Nghj djnh 49/2010/
ND-CP ngdy 15/11/2010 cua Chinh phli, dya tren co sd trdn hgc phi iheo nguyen lac, chia se chi phi dao tgo giira Nha nudc vd ngudi hgc. Miic thu hgc phi da dugc phdn loai theo cac trudng khdc nhau vd mirc thu da dugc dieu chinh tang hang nam phu hgp vdi thuc te hon.
Dieu dd da timg buoc tao dieu kien thuan Igi cho cac co sd ddo tgo timg budc tang ngudn thu vd gidm dan nguon kinh phi NSNN cdp.
Tuy nhien qua mgt thdi gian thyc hien van cdn nhimg ngi dung chua phii hgp nhu: Miic thu hgc phi chua dya tren chi phi thyc te ciia cdc co sd ddo igo, hgc phi chua bao qudt hit cdc loai hinh ddo tao nhu: hgc phi cua he dao tgo vira Idm vira hgc, he ddo tao Ihco nhu edu,....
- Ddi vdi cdc khodn thu le phi. Hien nay mgt sd khodn thu le phi Nhd nude quy dinh miic thu thap, ddng thdi quy djnh mirc chi cho cdc hoat dgng lien quan rdt thap chua phii hgp vdi thyc ll, khi thuc hien cdc don vj phdi bli hi nguon thu khdc nhu:
Quy djnh v l thu le phi tuyln sinh, miic thu thap vd quy dinh miic chi thdp khi thyc hien cac CO sd dao tgo phdi bii tu 40%
Tap chi nghidn cufu Tai chinh ke toan
VAN DE HOM NAY ( So 12 (125)-2013 )
khai cdn phiic tap, tao rao can cho cdc dan vj nhu: ca che qudn ly chi lieu ddo Igo, Iogi hinh ddo tao theo nhu cau cua xa hgi va cdc chinh sach de td chiic cac djch vu phyc vu kem theo, cdc djch vu Id chiic ngoai gid khac.
- Co che phan loai va xdc djnh miic do tu chii cho cac don vj chua phu hgp, chua thiic ddy cac dan vj phat trien cdc boat ddng djch vu md cdn trdng chd vdo sy bao cap ciia NSNN. Cdch xdc dinh mirc do ty chu cua cdc dan vj sy nghiep hien nay:
ToDg so nguon thu SIX Mirc tit bao dam nghiep cua dtnui (%) chi phi hoat flong =—r—, '•— x 100 %
ttirragsuyen Tong so chi boat afing dmong luycn Theo cdng thiic tren chiing la thdy neu ngudn thu sy nghiep thap thi NSNN se cap nhieu, do dd chua tao ddng lyc de dan vj phan dau lang ngudn thu sy nghiep. Mdt sd don vi da xdc dinh ngudn thu sy nghiep Ihap, ddng thdi xdc dinh sd chi thudng xuyen cao, dan ldi xdc djnh khdng diing ly Ie ly ddm bao kinh phi. Thyc le cd dan vj ly Ie tu dam bao kinh phi tren 10%, nhung van dugc xdc dinh la dan VI sy nghiep do NSNN dam bdo loan bd kinh phi (NSNN cap 100%).
- Hoat dgng djch vu, lien doanh lien ket ciia cdc dem vi thyc hien theo nguyen lac thu dam bdo bii dap chi phi vd cd lich luy, luy nhien chua cd cdc van bdn hudng dan ciia Nha nudc ve ca che gid dich vy, vi vay vice trien khai xdc dinh miic Ihu, ehi phi, hach todn d cdc dan
vj gap khd khan va khdng thong nhdt. Nhieu dan vj chua bach todn rdnh mgch giiia doanh thu hogt ddng djch vu vd thu sy nghiep, nhieu dan vi hgch todn khdng kjp thdi doanh thu, ehi phi,... dan tdi thyc hien nghia vu vdi NSNN khdng ddy du va ke khai nop thue ciia cdc don vj chua dugc thdng nhdt.
Ba Id, cdc ngudn thu khac, la cac khoan thu ciia dan vj ngodi cdc khodn thu da neu tren nhu:
Thu lien d ky tiic xa, thu tir lien ban sach giao khoa, Iai lien giri ngan hdng tir cdc hogl dgng dich vy, cac djch vu giir xe, cho thue mat bang,... Ngudn thu ndy ciing gdp mdt phan khdng nhd bd sung ngudn kinh phi hogl dgng cho dan vj. Tuy nhien hien nay cdc don vj chua khai thdc tdt ngudn thu tir cac boat ddng nay, nguyen nhdn chu yeu Id:
- Chiing ta cdn bi anh hudng tiOm thirc cua co che bao cap, khi chuyen sang co che Ihj Irudng chua theo kjp. Nhdn thirc cua ngudi dan, xa hgi ve ddi mdi hogt dgng ciia don vj cung iing djch vu cdng lap va xd hdi hod cdn hgn che, ehua ddy dii, chua thdy het nghia vu khi dugc cung cap dich vu cdng, vdn cdn tu ludng trdng chd, y lai vdo sy bao cap ciia Nhd nudc.
- Mat khdc ddi vdi cac don vj sy nghiep chua phdt huy va khai thac lot tiem nang de md rgng vd phat trien cdc ngudn thu sy nghiep lai don vi, do ca che phdn loai cac dan vi sy nghiep tu chii " Ty ehu todn bd, ty chii mdt phan va don vi NSNN cap todn bg kinh phi", don vj cd thu
thdp se dugc NSNN cdp nhilu.
Tinh den nam 2010, da cd 24.965 dan vi sy nghiep cdng lap dugc giao quyen ty chii ty chju Irdch nhiem ve lai chinh;
trong do cd 795 don vj sy nghiep cdng lap ty dam bdo chi phi boat ddng thudng xuyen chilm 3,1% ldng sd dan vj sy nghiep, 10.019 don vj sy nghiep cdng lap ddm bdo mdt phan chi phi hoat ddng thudng xuyen chilm 40,2% tdng sd dan vj sy nghiep va 14.151 don vj su nghiep cdng lap do NSNN ddm bao todn bd chi phi boat dgng chiem 56,7%. Nhu vay, chii yeu cdc don vj sy nghiep cdng lap do NSNN dam bdo mgt phdn hoac todn bg kinh phi boat ddng.
Mgt so giai phap Mpt la, sap xep, phan loai cdc don vj su nghiep
Ty chii ldi chinh gan lien vdi td chiic bd may, vi vay viec ra sodt, sap xep vd phan logi, xdc djnh miie do ly chii cdc dan vj sy nghiep la mgt nhiem vu quan trgng, yong do chia ra cdc nhdm don vj sy nghiep de dp dyng cac ca che khdc nhau, khdng phdn loai don vi sy nghiep theo kha nang ty chu tdi ehinh ma phdn loai theo logi hinh boat dgng ciia dan vj. Ddi vdi nhdm cdc don vj sy nghiep cdng lap cung cap cdc djch vu cdng cd kha nang xa hgi hod cao, ty ddm bdo todn bg chi phi boat dgng (cdc trudng dgi hgc, dgy nghe, benh vien...) Iheo hudng: Giao quyin ty chu, ly chiu ydch nhiem ddng bg cd ve td chirc thuc hien nhiem vy, nhdn lyc, tdi chinh, tai sdn khi eung edp djch vu gan vdi nhu cdu ciia xa hgi, dugc quylt dinh
Tap chi nghien cufu Tai chinh ke toan
( So 12 (125) - 2013 ' )
VAN DE H 6 M NAY thu gia dich vy yen co sd tinh du
cac cbi phi hgp Iy, diing phap luat do cdp cd thdm quyen ban hdnh, dugc Nhd nudc giao vdn, xdc djnh gid yj tdi sdn de giao cho don vi qudn ly theo co che giao vdn cho don vj, dugc quyen quyet dinh viec huy dgng von, sii dyng vdn, tai sdn gdn vdi nhiem vy dugc giao theo quy dinh de md r0ng viec cung cap dich vu sy nghiep cdng, ty quyet djnh sd ngudi ldm viee vd trd luang tren co sd thang bang luang cua Nhd nudc vd hieu qud, chat lugng cdng viee
Hai Id, tdng cudng co che giao ty ehu mgnh me cho don vj.
Hien nay Nhd nudc trao quyen ty chu cho cdc don vj trong huy dgng ngudn Ihu, nhtmg thyc te cdc khoan thu hgc phi, le phi deu do Nhd nudc quy djnh miic thu vd dugc dp dung nhu nhau du Id dan vj ty chii loan bO hay m^l phdn kinh phi hoat dgng. Day la ngudn ihu chu yeu cua don vj va phy thugc vdo hai yeu id co bdn dd la: Chi lieu ke hoach dao tao va miic thu hgc phi, Ie phi. Nha nudc dang can thiep vao cd hai chi lieu tren, vi vay don vj khdng the tang ngudn Ihu mgc dii chi tieu ddo Igo, loai hinh ddo tao nhu cdu xa hdi dang rat cdn vd chap nhgn miic thu cao.
Vi vgy Nhd nudc can sdm giao cho don vj ty chii todn dien, thyc hien ty chu cd hai chi tieu Iren, cd nhu vgy dan vj mdi phdt trien vd md rgng ngudn thu sy nghiep va tii dd NSNN mdi cd the gidm dugc bao cdp. Chiing ta nen nghien cim ddi mdi theo hudng:
- Nhd nudc giao chi lieu ddo tgo mang tinh kl hoach, djnh hudng, chi an djnh chi tieu thugc ddi tugng NSNN cdp kinh phi cho cdc don vj theo khd ndng va nhu cau ciia xd hgi dl cdc don vj quyel djnh chi lieu nhiem vy ciia minh.
- Miic thu hgc phi, le phi:
Cho phep cdc trudng tinh diing, tinh du chi phi tren ca sd cgnh tranh theo ca chl thj trudng, ddng thdi xdy dyng chinh sdch uu dai thu hiit cdc dan vj thugc cac Ihanh phdn kinh le khdc tham gia cung cdp dich vu sy nghiep cdng.
- Ddi vdi cdc hoat dgng djch vu: Nhd nudc cdn cd co che va ban hdnh danh myc cdc boat dgng dich vy phii hgp vdi hoat dgng cua don vj dugc phep thuc hien, dong thdi gidm bdt cac thu tye hdnh chinh lao dieu kien thuan Igi de cac dan vj thyc hien tren nguyen tdc thu dam bdo bu dap chi phi vd cd tich liiy, thuc hien day dii nghTa vy vdi NSNN.
Ba Id, cdc don vj sy nghiep cdng lap can phdt huy het trdch nhiem va su sang tgo irong ty chu phdi triln ngudn Ihu.
Cling vdi viec Nhd nudc ddi mdi ca che, thi cac don vj ciing can phai ndng cao vai trd, trdch nhiem trong cdng tdc tgo ngudn Ihu, sii dyng hieu qua nguon kinh phi, mgt sd gidi phap cdc don vi cdn trien khai nhu:
Td chiic ddnh gid chat lugng, hieu qud boat dgng ciia don vj, tir dd sap xep lai Id chiic bg mdy, vj tri viec ldm ddm bao bg may tinh ggn, bigu qua vd cd chl dg dai ngg Ihu hut lao ddng hgply.
- Thyc hien tiet kiem, chdng lang phi, xdy dyng quy chl chi lieu ngi bg ddm bdo ddn chu, cdng khai.
- Phdt huy the mgnh vd tdn dung CO sd vdt chat ciia don vj de md rgng va ndng cao chdl lugng dich vy, dong thdi tang cudng md rgng cac hoat dgng djch vu cd thu gdn vdi hogl dgng chuyen mdn, day la nguon thu tiem nang cho tdi cd cdc dan vj phat huy sy sdng tgo vd nang ddng CLia minh.
- Thyc hien tot che do bach todn, ke toan vd che do bdo cao.
Cdng lac ke lodn, hogch todn d cdc don vi Id nhiem vy rdt quan trgng de phdn anh, ghi chep Igi todn bg hogl dgng kinh le ciia dan vi. Che dg bach lodn ke todn phai dugc phdn dnh tmng thyc, chinh xdc vd kjp thai de ddnh gid hieu qud ciia cac boat dgng cd thu. Dan vj cdn xdc djnh ro cdc khodn thu boat dgng sy nghiep vdi cdc khodn doanh thu tir kinh doanh djch vy, cd nhu vay cdc ca sd ddo tgo cd the hgch toan dung, co quan Ihue cd can Cli de thanh kiem tra vd quyet lodn dii nghTa vu thue vd hach todn. Dong thdi Ihyc hien lot che do cdng khai tai chinh de tdt cd mgi ngudi thay quyen lgi va trach nhiem ciia minh Irong lu chii ldi chinh.
Tai lifu tham khao:
Nghi dinh 43/2006/ND-CP ngdy 25 thdng 4 ndm 2006 cua Chinh phu.
Ngudn tdi lipu theo Website Bp Tdi chinh
http://vnu.edu.vn/btdhqghn/
?C2I45/N12636/Tu-chu-dai- hoc. -Xu-the-cua-phat-lrien.htm
Tap chi nghien cufu Tai chinh k^ toan <^