(So 05 (190)-2019)
NGHIEN CLfU TRAO DOI
MOT SO QUAN DIEM, NGUYEN TAG HOAN THIEN CQ CHE QUAN LY TAI CHINH GIAO DUC DAI HOC CONG LAP
Ths. Le Th6 Tuyen*
Trong boi cdnh xa hoi, y§u^ cau t[e chO tdi chinh cho cdc iJon vj si^ nghi$p c6ng l$p dang dwifc dat ra ngdy m^t cap thiet. Bdi viet nham dwa ra m^t so nguyen tic hodn thi$n co- che qudn ly tdi chinh gido diic dai hqc cong lap trong giai doan hi^n nay.
• Tif kh6a ti/ chu, dai h(?c cong l$p
In the social context, the demand for financial autonomy for public non-business units is being put on an urgent issue. The paper aims to provide some principles to improve the management tnechanism finance of public universites in the current period.
• Keywords: autonomy, public universities
Ngay nhan bdi: 12/4/2019 Ngdy chuySn phan bien: 15/4/2019 Ngay nhan phdn bien. 22/4/2019 Ng^y chap nh$n dang: 25/4/2019
Co che quan ly tai chinh cd vai trd rat quan trpng d6i vdi su phat trian toan dien ciia cac ca sd giao due dai hpc cdng lap ca ve quy md va chat lugng. Ddi vdl nha nu'dc, ca cha quan ly tai chinh giiip khoi day va huy ddng kip thdi eac ngudn luc tai ehinh trong xa hpi (bao gom ngudn lire tir NSNN va ngoai NSNN), dam bao dap iing nhu cau dau tu phat trien he thdng giao due qudc dan noi chung va eae ea sd giao due dai hgc cdng lap noi riang theo dimg muc lieu, yau cau, djnh huang ciia nha nudc trong timg thdi ky; ddng thdi dieu tiat moi quan he vdi cac ca sd giao due dai hpc cong lap thdng qua cac quan he tai chinh, qua do (ao moi trudng thuan Igi thuc day nhanh lien trinh thuc hien va md rgng quyen tu chii ciia cac CO sd giao due dai hgc cdng lap tren tat ca cac mat (tai chinh; hpc thuat; td chirc; quan ly, nhan sir;
tuyen sinh va dao tao; nghian ciiu khoa hpc; hgp tac quoc te). Ddi vdi eac ca sd giao due dai hgc
cdng lap, viee hoan thien co chl quan ly tai ohinh phii hgp vdi yeu cau thuc tien eiia timg thdi ky se khuyan khich, phat huy quyen tu chii, tu chiu traeh nhiem ciia cac ca sd giao due dai hpc cdng lap trong viec tao lap, phan phdi va sir dung tiat kiem, ed hieu qua ngudn luc tai chinh dugc dau tixtruc tiap tirNSNN va ngoai NSNN theo hudng ben viing. Quyen tu ehii eao cung se giup cac ca sd giao due dai hgc cdng lap di chuyan (phan bd) ngudn luc mdt each linh hoat giua cac boat dpng lien quan den dao tao, nghian ciru khoa hpc va bdi duang ciia cac nganh, chuyen nganh, chuang trinh... da thich irng nhanh vdi sir thay ddi nhu eau ciia ngudi hpc va xa hdi, qua do nang cao nang luc canh tranh ciia cac ca sd giao due dai hpc cdng lap, cung nhu tang cudng tinh tuan thii, cdng khai, minh bach eiia eac trudng trong viee chip hanh chl dp, chinh sach quan ly tai chinh cdng cua nha nudc va trach nhiem giai trinh ddi vdi xa hpi. Bai viit nay trinh bay nhiJng quan dilm va nguyan tic hoan thien ca che quan ly tai ehinh trong dan vi su nghiep ndi chung, ea sd giao due dai hpc cdng lap ndi riang.
1. Ve thtfc trang
Thirc tl hien nay cho thay: ca che, chinh sach chung ciia nha nudc ddi vdi dan vi sir nghiep cdng lap nhit la ea sd giao due dai hpc cdng lap edn chua theo kip yeu ciu, ddi hdi ciia thuc tien, va trong nhilu trudng hgp la cham so vdi muc lieu, kl hoach do cac co quan quan ly dl ra, vdi mdt sd tdn tai, han che nhu:
Mpt la, nhieu van ban quy pham phap luat ve don vi su nghi?p cdng lap cham dugc ban hanh
* Bo Tai chinh
Tap chi nghien ciifu Tai chinh ke toan
NGHIEN CQU TRAO DOI
hoac chua kip thdi sira ddi, bd sung nan da han cha viec thuc hien eha dp tu chii tai chinh ciia dan vi su nghiep cdng lap, trong do cd eae ca sd giao due dai hpc cdng lap, nhu: cac van ban quy dinh va ea ehe tu ehii theo nganh, ITnh vue, cac djnh mirc kinh tl - ky thuat, danh muc dich vu sir nghiep cdng sir dung NSNN van chua ban hanh day dil, ddng bd...
Hai la, chua cd su thdng nhat gitra van ban phap ly ve ITnh vue td chiic nhan sir va co che tai ehinh ap dung ddi vdi cae dan vj su nghiep cong lap, cu tha: Luat Vien chirc quy dinh 02 loai dan vi su nghiep cdng lap: (!) tu chii hoan toan ve thuc hien nhiem vu, tai chinh, td ehirc bp may, nhan su, va (2) chua duge giao quyen tu ehii hoan toan va thuc hien nhiem vu, tai chinh, td chirc bd may, nhan sir.
Tuy nhien, Nghi dinh sd 43/2006/N'D-CPquy dmh don vi sir nghiep cdng lap dugc phan theo 03 loai:
(I) tu bao dam ehi phi hoat ddng, (2) tu bao dam mdt phan chi phi hoat ddng, va (3) do NSNN bao dam toan bd chi phi boat ddng. Trong khi do, theo Nghj dinh sd 16/2015/ND-CP thi don vi sir nghiep cdng lap dugc phan loai theo 04 nhdm: (1) tu bao dam chi thudng xuyan va chi dau tu, (2) tu bao dam chi thudng xuyan, (3) tu bao dam mdt phan chi thudng xuyan, va (4) do Nha nudc bao dam chi thirdng xuyen.
Bala, eocha phan bd, sir dung kinh phi NSNN va CO ban vin thyc hien theo cac yau td dau vao va theo bian cha, ma chua thuc sy gan ket vdi kat qua dau ra; ngudn luc dau tu cdn phan tan, dan trai, chua gan vdi sd lugng. chat lugng san pham, djch vu su nghiep cdng. Theo quy djnh tai Nghi dinh sd 43/2b06/Nb-CP, NSNN phan bd eho eae dan vj su nghiep eong lap theo hudng dn dinh kinh phi ehi hoat ddng TX ddi vdi cac dan vi su nghiep cdng lap cd ngudn thu chua bao dam bii dap chi phi boat dpng trong 03 nam va hang nam theo kha nang can ddi eiia NSNN, ma khong gan vdi sd lugng, chi phi va loai hinh dich vu su nghiep cdng do don vi sir nghiep cdng lap cung cap, nen ehua sat vdi thuc te, ehua thuc su gan ket giira giao nhiem vu va giao kinh phi. Tiau chi danh gia ket qua sir dung kinh phi vdi kat qua thuc hien nhiem vu va chat lirgng hoat dpng su nghiep eong khi giao quyen tir chil. tu chju trach nhiem chua ed, hoac ed nhimg chua cu tha. Cac dinh mii'c kinh ta - ky thual cdn thilu, khd khan trong viee xac dinh dan gia dat hang, dau thau, eung nhu trien khai trong quan ly.
Viec triln khai Id trinh tinh gia djch vu su nghiep
cdng theo quy dinh tai Nghj dinh sd 16/2015/ND- CP thuc hien rat cham.
Bon la, cac co sd giao due dai hpc cdng lap dugc giao tu chii tai chinh, nhung vin phai tuan thil chat che miic trin hpc phi do nha nudc quy dinh, tron^ khi mirc thu hoc phi chua bao dam bii dap/kat cau dii chi phi hoat ddng can thiet ciia ca sd giao due dai hgc cdng lap, chua sat vdi yau eau chi phi dac thii ciia timg nganh, chuyen nganh dao lao, cung nhu chua gan kit vdi yeu cau ve chat lugng, thuang hieu ciia timg ca sa giao due. Viec tiap tuc duy tri mirc hgc phi thap, chura bii dap dii chi phi dao tao da lam cho vdng "luan quan" ciia tien trinh thuc hien tir chii tai chinh chua duge "pha vd". Va/tham ehi theo mdt sd chuyen gia, thi viec nha nude quy dinh mirc tran hgc phf chi nen eoi la "bude dem" trong ngan han, va can sdm hoan thien thi trudng giao due de chuyen sang ca che
"thuan mua, vira ban" gan vdi chat lugng djch vu do eae Irudng cung cap, bdi le xet vl ban chat thi gia dich vu/hang hda la do thi trudng quyet dinh.
Nam la, Nghi djnh so 16/2015/ND-CP quy dinh cac don vj su nghiep cdng lap dirge chii ddng sir dung eae ngudn tai chinh dirge giao tir chil (bao gdm: ngudn thu tir hoat ddng SN, DV;
nguon thu phi, le phi theo quy dinh dugc dl lai chi va nguon thu hgp phap khae) dl chi hoat ddng thudng xuyan. Tuy nhian, thuc hien Luat Phi va le phi nam 2015, mot sd loai phi, le phi (trong do cd hpe phi) da dugc chuyin sang thuc hien theo ea chl gia, nhung din nay hiu hit cac ITnh vuc dieh vu su nghiep cdng (dac biet la giao due dai hpe) chua cd khung mirc gia tinh dii chi phi theo Ip trinb, din din khd khan cho cac dan vi su nghiep cdng lap khi trien khai thuc hien ca chi tu chu tai chinh (eac khoan thu hoat dong SN DV khl thuc hien theo ea chl gia se phai nop thul theo quy dmh da lam cho ngudn thu cua cae dan vi^su nghiep cdng lap bi giam). Mat khac, viae tnen kha, Id irinh tinh dii chi phi trong gia dich vg su nghijp cdng cdn khd khan, vi lien quan din kha nang ho trg ciia NSNN ddi vdi nhirng ddi phi eua nguoi dan va ciia doanh nghiep
Sdu la, hieu lire, hieu qua quan ly nha nudc ddi VOI cae dcm_ V, sy nghiep cdng lap chua cao chu tach bach ro giira chirc nang
chirc nang cung img dich quan ly nha nvrdc vai conglap;chuaxacdinhr5nhitagd!chvusu"h;s
hiep
4Q> Tap chi nghien ciifu Tai chinh ke toan
fsd'05 (190)-2019) NGHIEN cufu TRAO DOI
cong si^ dung NSNN va khdng sir dung NSNN. Bd quan ly nganh con true tilp quan ly qua nhilu dan vi su nghiep cdng lap, va cac trudng dugc quan 1^ bdi nhilu ca quari chii quan (bd, nganh trung uong va chinh quyln dia phucmg). Viec thanh tra, kilm tra va danh gia boat dong ciia don_ vi sir nghiep cdng lap cdn nhiau ban che, do thieu cac tieu chi danh gia ehit lugng timg loai hinh dich vu sir nghiep cdng.
Bay Id, Luat Vian chdc van chua di vao cudc s6ng, nhilu ndi dung chua trien khai tren thyc t l nhu Hpi ddng quan ly d cac don vi su nghiep cdng lap... Ddng thdi, theo quy dinh ciia Luat, vian chirc lam viec trong cac dan vi sy nghiep cdng lap noi chung va eac co sd giao due dai hpc cdng lip noi rieng dugc thuc hien theo cha dp bian che suit ddi, hudng luong theo hang chirc danh nghe nghiep, nen chua phat huy dugc tinh tich cyc, chii dpng, sang tao ciia hp.
7am Id, viec ddi mdi he thdng to chirc cac dan vj sir nghiep cdng lap ndi chung va cac ca sd giao due dai hpc cong lap ndi rieng cdn cham__so vdi ITnh vue kinh te, va yeu cau ciia thyc tiln phat triln dat nudc. Cong tae quy ho^ch mang ludi cac don vi su nghiep cdng lap ehii yeu cdn theo dan vi hanh ehinh, chua chii trpng c^uy hoach theo nganh, ITnh virc, dac diem vimg, mien va nhu cau thuc ta.
Viec triln khai Id trinh ti'nh gia dich vu sy nghiep cong theo Nghj djnh sd 16/2015/ND-CP thuc hien rat cham.
Chin Id, he thong tiau ehuin, djnh muc vl quan ly, sir dung tai san cdng dugc xay dung thdng nhat cho cac CO quan hanh chinh nha nudc, dan vi su nghiep cdng lap nen ban chl tinh linh hoat, chii dpng ciia cac dan v'l sy nghiep cdng lap cd dac thii ve nhiem vu. Id chirc bd may, dja ban hoat dgng.
Mwffi Idy chl dp kl toan hanh chinh sy nghiep da ap dung va dugc sira ddi, ban hanh mdi nhung van con nhung ndi dung chua thyc su phii hgp vdi cache tai chinh, ngan sach va ehe dp bao cao theo quy dinh mdi; mot sd ndi dung va ca che tai chinh hoac thuc te nghiep vu kinh te^ phat sinh nhung chua dugc hudng din cu the dSn den cac don vi thuc hien edn khac nhau.
Nhiing han chl, bit cap neu tren cd nguyen nhan khach quan nhu: he thong cac don vj su nghiep cdng lap, nhat la cac ca sd giao due dai hoc eong lap da tdn tai kha lau, gan chat vdi he thong hanh chinh nha nudc; tuy nhien trong mpt
thdi gian dai, khu vuc nay cham dugc ddi mdi va chua cd ehinh sach du manh de sap xep, chuyen ddi; cac dich vu su nghiep eong do cac ca sd giao due dai hpc cdng lap cung cip deu la nhung djch vu ed anh hudng tryc tiep, lau dai ddi vdi ngudi dan va epng ddng xa hdi ciing la mdt van de khd khan trong thyc hien ddi mdi ca ehe, chlnh saeb, cung nhu thye thi tren thuc te...
Chinh vi vay, viee hoan thien ca che quan ly tai chinh thuc day tian trinh thyc hien ty chii va bao dam ban vung tai ehinh ciia cac ca sd giao due cdng lap la het sue can thiet ea ve ly luan va thyc tien, dac biet trong ky nguyan each man§ cdng nghiep lan thu tu - khi ma nhiing dot pha ve khoa hpc va cdng nghe mdi san sinh ra dudng nhu vd han, ddi hdi. nhung thay ddi trong nhan thirc va trong tu duy ddi mdi sang tao ciia mdi qudc gia, dan tdc va timg ca nhan. Theo do, mdt sd quan diem, nguyen tac hoan thien co che quan ly tai chinh giao due dai hpe cdng lap cin dugc quan triet, eu the nhu sau:
2. Ve quan diem hoan thifn
Mgt Id, phat trien giao due la "qudc sach hang diu" va "diu tu cho giao due la dau tu phat trian", chinh vi vay viee hoan thien ca che quan ly tai chinh giao dye dai hpe cdng lap phai bao dam su lanh dao ciia Dang, su quan ly ciia Nha nudc, trach nhiem ciia ngudi dung dau va vai trd giam sat cua ngudi dan, xa hpi nhim thue di>; thyc hien tien bd va cdng bing xa hdi. Theo dd, cin xac dinh day la nhiem vu chinh tri vira cip bach, vira lau dai cua cip iiy dang, chinh quyen cae cip va toan bp he thdng chinh tri.
Hai id, la mdt xu thi tat ylu khach quan bdi cac ly do ca ban nhu da phan tich nan viee hoan thien ca chl quan ly tai chinh giao due dai hpc eong lap phai: (i) gin liln vdi tiln trinh hoan thien ea che quan ly tai chinh cdng cua Viet Nam ndi chung, va (ii) phil hgp vdi kinh tl thi trudng dinh hudng xa hdi chil nghTa, hdi nhap qudc tl va xu the cua cudc cdch mang cdng nghiep lin thir tu.
Ba Id, bao dam tang cudng hieu qua, hieu luc quan ly ciia Nha nudc; diy manh phan cap, giao quyen tu chu, tu chju trach nhiem toan dien cho cac don vi sy nghiep cdng lap (ve thyc hien nhiem vu Id chirc bd may, nhan sy va tai chinh) gan vai tang cudng nang luc quan tri npi bd va kiem tra eua nha nudc, giam sat ciia ngudi dan ya xa hpi (hay ndi each khac chi'nh la bao dam quyen ty ehu, tang cudng trach nhiem xa hdi, tinh minh bach
Tap chi nghien ctfu Tai chinh ke toan
NGHIEN cufu TRAO 001
cua cae dan vj sy nghiep cdng lap), trong dd trao quyln ty chii, ty chiu trach nhiem va tai chinh phai tren ca sd dugc hach loan day dii chi phi.
Bdn Id, nhat quan thuc hien day manh xa hdi hoa dich vu dao tao, nghian ciru khoa hpe tren ca sd van dung phii hgp cac quan he kinh ta thi trudng, bao dam phat huy hieu qua vai trd ndng cot ciia cac ca sd giao due dai hpc cong lap; phat trien thj trudng dieh vu dao tao, nghian ciru khoa hpc va eoi day la khau dot pha quan trpng da day nianh xa hpi hda, thu hiit ngudn lyc dau tu phat trian giao due dai hpc.
3. Vd nguyen tac hoan thien
Mot' Id., khoi day va huy dpng kip thdi eae ngudn lye tai chinh trong xa hdi (bao gdm ngudn luc tir NSNN va ngoai NSNN), dam bao dap img nhu cau dau tu phat trian he thdng giao due qudc dan ndi ehung va eac ca sd giao due dai hpc cdng lap ndi riang theo diing muc tieu, yau cau, dinh hudng ciia nha nudc trong timg thdi ky.
Hai Id, day nhanh tiln trinh da dang hda cac loai hinh, phuang thirc va hinh thuc giao due dai hpc nham phat huy trach nhiem cdng ddng xa hdi trong qua trinh tao lap, phan phdi va sir dung hieu qua, cd trpng tam, trpng diem cac ngudn lyc tai ehinh dau tu phat trien giao due dai hpc cdng lap, gan vdi muc tieu phat trian ban virng (ban vQng va kinh te, bin vimg ve mat xa hpi va ben viing mdi trudng).
Ba Id, dieu tilt mdi quan he vdi cae ca sd giao due dai hpc cdng lap thdng qua eae quan he tai chinh, qua dd tao mdi trudng thuan lgi thiic day nhanh tien trinh thyc hien va md rpng quyen tu chil ciia cac co sd giao due dai hpc cdng lap tren tat ca cac mat (tai chinh; hpc thuat; td chiie; quan ly;
nhan sy; tuyen sinh va dao tao; nghian ciru khoa hpc; hgp tac qudc te).
Bdn Id, tao hanh lang phap ly thuc hien kiem tra, giam sat hoat ddng tai chinh ciia cac ca sd giao due dai hpc cdng lap, dam bao tinh tuan thii, hieu qua trong quan ly va sir dung ngudn lyc tai chinh cdng, gdp phin quan trong duy tri, nang cao hieu luc hoat ddng ciia bd may nha nudc. Kjp thdi xu ly, dieu chinh ddi vdi nhimg sai pham, bit cap trong cdng tac quan ly tai ehinh tai eac ca sd giao due dai hpc cdng lap neu cd.
Ndm Id, khuyin khich, phat huy quyan ty ehii, ty chju trach nhiem ciia cac ea sd giao due dai hpc cdng lap trong viec tao lap, phan phdi va sir dung
tilt kiem, cd hieu qua ngudn lyc tai chi'nh dugc diu tu true tiep tir NSNN va ngoai NSNN theo hudng bin vung. Quyln tu chii cao cung se giup ciia cac ca sd ^iao due dai hpc cdng lap di chuyen (phan bd) ngudn lye mpt each linh boat giiia cac khoa, nganh, ehuyen nganh, chuong trinh dao tao, nghian cim khoa hoc, djch vu tu van... da thich img nhanh vdi su thay ddi nhu ciu ciia ngudi hpc va xa hdi, qua do nang eao nang luc canh tranh ciia cac CO sd giao due dai hpc cdng lap.
Sdu Id, dam bao ngudn lyc tai chinh thiic day nang cao chat lugng dao tao, nghien cuu khoa hpc eiia ca sd giao due dai hpc cdng lap thdng qua ddi mdi chuang trinh dao tao, nang cao chat lugng dpi ngii ^iang vien, tang cudng ca sd vat chat, dau tu he thdng hgc lieu da dang, phong phii dap ung nhu cau dao tao va nghien cuu khoa hpc chuyan sau/ehuyen nganh, iing dung manh me cdng nghe thdng tin tron^ hoat ddng quan ly, md rgng quan he hgp tac qudcte.
Bdy Id, nang cao tinh tuan thu, cong khai, minh bach ciia cac ca sd giao due dai hgc cdng lap trong viee chap hanh che dp, chinh sach quan ly tai chinh cdng ciia nha nude, cung nhu trach nhiem giai trinh ddi vdi xa hdi (nang lye quan trj npi bd).
Tdm Id, thue day hoan thien td chirc bg may quan ly ndi chung va quan ly tai ehinh ndi rieng tinh gpn, hoat ddng hieu lyc, hieu qua.
Chin Id, phat huy tiem nang, tri tue, tu duy doi mdi sang tao ciia dpi ngu can bd quan ly, giang vian, cac nha khoa hpc trong cac ca sd giao due dai hpc cdng lap./. -
Tai li^u tham khao:
^„p!i°''.'"'' """"^ ^^"S ^°° ^^ ^P' ^^" "ShTa Viet Nam. Khoa XIV. Ky hQf, thu 6 (2018). Lugi sS 34/2018/QH14 sua ddi bd sung mot so dieu cua Luai Giao due dai hoc
9./J?m5 P^"P'^f^^}- .^SM dinh s6 43/2Q06/ND.CP ngdy 25/4/2006 quy dmh quyen tu chu. tu chiu trdch nhim vi thuc
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AZ> Tap chi nghien citu Tai chinh ke toan
