( sd 9 (74)-2009 ) NGHIEN CU'U - TRAO 0 6 l
Phan tich tinh hinh suf dung nguon kinh phi nang cao hieu qua quan ly tai chinh of cac
trtfcfng Dai hoc cong lap
TT^V e'co dugc nhiing thdng t ~ mtin khoa hgc, hifn thUc JL^ vd da chieu ve tinh
hinh sd dgng nguon kinh phi, bp mdy tdi chinh - ke todn trong dan vi sif nghifp cdng lap ndi chung vd cdc trUdng dgi hgc cdng lap ndi riSng bSn cgnh vifc ldp bdo cdo tdi chinh, cdn tien hdnh phdn tich tinh hinh sddgng nguon kinh phi cua ddn vi dUa tren cdc phUdng phdp vd tdi lifu ke
todn hifn cd trong dan vi.
Kinh phi ciia cdc trffdng dai hgc cdng lap (DHCL) dffdc theo ddi chi tid't theo tffng ngudn hinh thdnh (NSNN ea'p, nhan vidn trd, tff thu boat ddng sff nghigp...) vd theo tffng rauc dieh sff dung. Ydu cau ciia vigc sff dung kinh phi d cdc trffdng DHCL Id phdi sff dung dung muc dich, ngi dung boat dgng, dung tidu chuan djnh mffc nhd nffdc, theo quy chd'chi tidu ngi bg vd trong phara vi dff toan dffdc duygt.
Vide phan tich can tap trung vdo tinh hinh qudn ly kinh phi, tinh hinh thffc hidn dy todn thu chi, cac dinh myc, tidu chuan cua Nhd nffdc Iidn quan de'n boat dgng sff nghidp dao tao ciia ede trffdng, nhdm cung ea'p thdng tin chinh xde v l nhdn bid't cdc nguydn nhan thffc hidn td't hay khdng td't vigc sff dung kinh phi ciia ddn
vi. Tff dd cd bidn phdp tieh cffc de qudn ly ngudn kinh phi dung cbinb saeh, ehd' do tai cbinh. Ddng thdi giup Idnh dao cae trudng thye hidn ehd' do edng khai tdi chinh theo quy djnh hidn hdnh.
Dffa vao cdc so lidu kd' todn dffdc phdn dnh trdn cdc sd sdch, bdo cdo tdi chinh ciia ddn vi nhff: Dff todn kinh phi ndm;
Tdng bdp tinh hinh kinh phi va quyet todn kinh phi dd sff dyng;
Bdo cdo chi tid't kinh phi boat dgng; Bdo cdo chi tid't kinh phi dy dn; Bdng ddi chieu tinh hinh sff dung kinh phi ngan sach tai KBNN; sd tbeo ddi ngudn kinh phi ngan sdch cap; Dy todn thu va bdo cdo kd't qud boat ddng sy nghidp cd thu; Bdo cdo tinh hinh thyc hidn cdc chi tidu dy todn; sd chi tid't chi boat dgng;
Bdo cdo tinh hinh thyc hign cae chi tieu khodn chi hdnh chinh;
s d theo ddi thye hidn khodn chi hdnh chinh; Vd eae tai lieu Udn quan khdc..., cdc trffdng can tie'n hdnh phan tich tinh hinh khai thdc ngudn thu; phdn tich tinh hinh sff dung kinh phi vd phan tich kd't qud tdi cbinh, de' rut ra nhffng kd't ludn can thid't vd d l xua't nhffng kie'n nghj phue vu cdng tdc qudn ly tdi chinh ciia ddn vi.
Phan tich tinh hinh khai thac ngudn thu
T g p chf nghien cdu T d i chfnh ke t o d n <^7 Tran Thi Hoa Thdm Ngudn thu cua ede trffdng DHCL gdm cd: ngudn NSNN ea'p eho boat ddng thffdng xuydn va ngudn thu sff nghidp ngoai NSNN nhff: cac loai phi.
Id phi (thu hgc phi ciia ngffdi hgc, thu tff phi djch vu ddo tao, Ig phi tuyen sinh theo quy djnh ciia Nha nffdc de lai ddn vi);
Cdc khoan thu gdn vdi boat dgng ciia ddn vj (thu tff boat ddng Iidn doanh lien kdt ddo tao vdi cac td chffc trong va ngoai nffdc, thu tff boat ddng sdn xud't, cung ffng djch vu, tff van, nghidn cffu khoa bgc, thu do can bg giang vidn tham gia djch vu boat dgng vdi bdn ngoai hodc theo ed ehd' khodn nop v l ddn vi, ede khodn thu hdp phdp khdc dffdc dd' lai sff dung theo quy dinh ciia Nhd nffdc; Thu tff ddn vj tryc thude de bd trd boat ddng chung vd ngudn thu khdc (cdc khodn tdi trd, bieu tdng ciia cdc td chyc ed nhan trong vd ngodi nffdc, ldi tiin gffi ngan hang tff cdc khodn thu sdn xua't, cung ffng dich vu, thu tff vigc huy ddng vdn hdp phdp eiia cdc td ehffc, cd nhan hong vd ngodi nffdc dd' phue vu cho boat ddng san xua't va eung ffng dich vu theo dung quy dinh hidn hdnh eua phdp luat...), trong dd ngudn thu tff hgc phi chie'm ty trgng ldn nha't.
NGHIEN CU'U - TRAO 0 6 l ( Sd 9 (74)-2009 ) Trong n i n kinh te' thi
trudng, huy ddng eae ngudn tai chinh ngoai NSNN dau tU eho GD&DT la quan diem mang tinh phd bie'n d ca nffdc phat trie'n va dang phdt trie'n nhdm xa hdi hda giao due va nang eao traeh nhiem eiia xd hdi dd'i vdi sff nghiep GD&DT. Vide phan tich tinh hinh khai thae ngudn thu se giup eae trUdng nam vyng tinh binh khai thae tyng ngudn thu ciia ddn vi, nhyng ngudn thu nao da khai thdc dffdc triet de, cdn nhffng ngudn thu ndo chffa khai thdc dffdc hoae khai thdc chffa dat
vdo cdc tdi lieu kd'todn cd Iidn quan, tie'n hdnh lap bang phan tich tinh binh khai thae ngudn thu ciia ddn vi (bang 1) vd tinh toan, so sdnh sd'kinh phi ddn vi da thffc bidn vdi dy toan kinh phi nhd nffdc giao trong nam (ke ea bd sung); eung ed the so sdnh sd thffc hidn ky nay vdi sd' thffc bien cung ngudn NSNN ea'p ciia cae ky thffc bidn trffdc dd, dffdc xac dinh bang edng thffc:
AKP = KP„-KP,.
T{%) KP KP,. ^xlOO
hoaeh kinh phi nhd nffdc giao.
Qua ke't qua d bdng, chung ta dffa ra ddnh gid ehung v l tinh hinh kinh phi NSNN ea'p; v l ngudn thu sff nghidp va chi ra nhffng ndi dung trgng tam quan ly can tap trung khai thdc ngudn thu cu the nao, trdn cd sd do tid'p tuc di sau phan tich so' thu tff ngudn thu dd.
Phan tich tinh hinh su' dung kinh phi.
Tinh hinh sff dung kinh phi cua cac trffdng DHCL dffdc the hien qua cac ndi dung chi nhff:
chi cho ngffdi lao dgng, chi Bang 1: phan tich tinh hinh khai thac cac ngudn thu
Chi tidu Tdng ngudn thu -1- Kinh phi NSNN cap -1- Ngudn kinh phi thu tff boat ddng sff nghidp ngoai NSNN - Thu tff hge phi. Id phi
+ Hge phi + Ld phi
- Thu tff sdn xua't, cung ffng dich vu - Thu sff nghidp khdc
Md sd
Dff todn So' tiin
Ty trgng
Thffc te Sd
tien
j>
Ty trgng
- ' ,'
Tdng, gidm So'
tiin Tyle (%)
higu qua, trdn cd sd dd dffa ra nhffng giai phdp nham cbii ddng va tich cffc khai thac tdi da ngudn thu de tdng thu, ddp yng ydu cau quan ly td't nha't cho ddn vi.
De phan tieh tinh hinh khai thac ngudn thu, cdn cy
Trong dd: ^KP : Chenh lech tdng, gidm kinh phi nhd nffdc giao
KP„ : Kinh phi thffc hidn
^Pd, : Kinh phi Nha nffdc giao trong dy todn (ke cd bd sung).
T{%) : Ty le hoan thanh ke
boat ddng thffdng xuydn, chi qudn Iy hanh chinh, chi boat dgng nghidp vu, chi mua sdm TSCD,...De phan tich tinh hinh sff dung kinh phi ciia cdc trudng DHCL, chung ta tien hdnh lap bang phan tich tinh hinh thffc hidn cdc chi tidu dif
< ^ Tgp chf nghien cdu Tdi chfnh ke todn
( sd 9 (74)-2009 )
NGHIEN CU'U - TRAO 0 6 l
loan ehi eua ddn vi (Bang 2) va tien hanh so sanh sd' kinh phi da ehi thffc td' trong ky vd dff todn kinh phi dffdc sff dung trong ndm, chi tid't theo tyng
i^P^,=KP,,-KP,^, KP
T,d(y^) = ^ x l O O KP dsd
hoach sy dyng kinh phi theo dy toan.
Ddng thdi lan Iffdt xac dinh ty trgng chi kinh phi theo dff toan va thffc td'. Qua ke't qua so sanh d tyng myc chi, nhdm ehi trong bang phan tich va ty trgng tyng khoan ehi kinh phi se tha'y dUde ddng myc kinh
kinh phi, nham nang cao hieu qua quan ly kinh phi eiia ddn vi.
Phan tfch ke't qua tai chinh Ke't qua tai ehinh d cac trUdng DHCL dUdc danh gia thdng qua chenh lech thu, chi ciia cac boat ddng trong ddn vi, bao gdm: chdnh leeh thu, chi hoat
So TT A
1 1.1 1.2 1.3 1.4 1.5 1.6
1.7
Bang 2: phan tich tinh hinh thrfc hidn cac
Chi tidu B
Tdng sd chi trong ky Chi cho ngffdi lao dgng
Muc
Chi boat dgng thffdng xuydn Muc...
Qudn Iy hanh chinh Muc
Chi hoat ddng nghigp vu Muc...
Chi sdn xua't, eung ffng dieh vu Chi mua sdm, sffa chffa thffdng xuydn TSCD
Mue...
Chi boat dgng thffdng xuydn khdc Muc...
• f - • -
Dutoan Sd
tiin 1
Ty trgng %
2
chi tieu drf toan Thye te Sd
tiin 3
Ty trgng %
4
So sanh So tuyet
ddi 5
Sotffdng dd'i (%)
6
Trong do: A^P^^ : Chdnh lech giffa sd kinh phi thffc te da sff dung vdi dy todn kinh phi dffdc sff dung.
KP^^,: Sd kinh phi da chi thffc te f^Pdsd : Dy todn kinh phi nha nffdc giao sff dung trong ndm (ke cd bd sung).
^sj(%):Ty Ig hodn thdnh ke
phi sff dung. Tuy theo tinh chat boat ddng eiia tffng ddn vi ma cd the phan tich todn bd hoae di sau phan tich mgt so chi tidu cd khd ndng tiet kidm chi md cdng vide chuydn mdn Iai dat hidu qud cao, chi ra dffdc nhffng nguyen nhan anh hffdng trffc tid'p tdi sff tdng, giam vd bidn phdp khde phyc trong thdi gian tdi v l tinh hinh sff dung
dgng thffdng xuyen; chenh lech thu, chi boat ddng san xua't, cung ffng dich vu; chenh lech thu, chi thyc hidn ddn ddt hang ciia Nha nffdc.chung ta cdn cff vdo cdc tdi lieu phan dnh kd't qua chdnh Igch thu, chi tffng loai boat ddng ciia ddn vi trdn cac bdo cao ke' toan tien hanh lap bdng phan tich chdnh lech thu chi (bang 3).
Tgp chf nghien cdu Tdi chfnh ke'todn <59
NGHIEN CU'U - TRAO 0 6 l ( Sd 9 (74)-2009 )
Bang 3: phan tich chdnh lech thu, chi
Chi tidu
- Chdnh leeh thu, chi boat ddng thffdng xuydn
- Chdnh leeh thu, ehi boat ddng san xua't, eung ffng dieh vu - Chdnh leeh thi, ehi theo ddn
ddt hdng eua Nha nUde
Ky nay Sd
tien
Ty trgng(%)
Ky trffdc Sd
tien
Ty trgng(%)
Tdng (+), gidm (-) So'
tiin
T y l e (%)
Ty trgng (%)
Tff kd't qud sd hdu tinh loan ty trgng, ty Id eua tifng loai boat dgng, nit ra nhdn xet va xdc dinh trgng tam qudn ly chdnh lech thu, chi tifng boat dgng. Cd radt vd'n de can Iffu y Id khi phan tich kd't qua chdnh lech thu, chi tffng loai boat ddng, phai xera xet tinh
hinh thye hidn ede dinh mye thu, chi ndi bg vdi djnh myc ehung cua nha nffdc.
Ngoai ra, dd'i vdi cdc trffdng cd boat ddng sdn xud't, cung ffng dieh vu can thid't phdi hen hdnh phan tieh kd't qud boat dgng sdn xua't, kinh doanh dich vu./.
Tdi Ueu tham khdo
1. Gido tiinh plidn tich tdi chinh docmh nghiep - Hgc vifn Tdi chinh, Nxb tai chinh nam 2008.
2. Gido trinh tdi chinh hdnh chinh - SIX nghiep - Bp tdi chinh, Nxb tdi chinh.
S C f K H A C B I E T V E PHCTCJlNG P H A P . . . (TO'ptheo trang46) Qua trinh xac djnh kd't qua drfgTc minh hoa qua sd dd sau:
SO D 6 X A C DJNH KET QUA CUA CONG TY CHLTNG K H O A N
TK632
TK 631, 642 TK811 TK8211 TK8212 TK421
Neu
lai
neu lo
TK911 TK511
X -
TK532
TK711
TK 8212
