KINH NGHIEM QUOC TE VE CO CHE TIT CHU CUA CAC D0N V|
SU NGHIEP CONG LAP VA HAM Y CHO VIET NAM
Pham Thi Thu Hgng Vien Chien luac vd Chinh sdch tdi chtnh Vu Van Hoang Trudng Dai hgc Tdi chinh - Qudn tri kinh doanh Ngiy nhan bai: 02/10/2019
Ngay nhiin bSi siia; 24/10/2019 Ngay duySt dang: 22/11/2019
Tom tdt: Ca chelu chd ddi vdi cdc dan vi su nghiep cdng lap dang duac tridn khai manh me d nhidu nudc tren thd gidi do mdt sdngitySn nhdn vd viec thuc hien ca chetii chd la nhdm muc tieu gidm bdt gdnh ndng cho ngdn sdch cdng nhu tdng hieu sudt thuc su cda cdc dan vi thong qua chd ddng trong viec thu hiit nguon tdi chinh, lam chd bg mdy qudn iy vd nhdn su.
Tuy nhiin, trong qud trinh thuc hien ca chd lu chd, cdc qudc gia cdng gap phdi nhiing hdn chd nhdt dinh cdn phdi ddnh gid. Bdi vidt dd cdp ddn mgt vdi khia canh cda ca chetu chd ddi vdi dan vi sti nghiep cdng lap d mot sdqudc gia, td do dua ra ham y cho Viet Nam.
Tit khda: Ca chetu chu, dan vi sti nghiep cong lap, tdi chinh, qudn ly, nhan su
INTERNATIONAL EXPERIENCES WITH AUTONOMY
OF PUBLIC SERVICE DELIVERY AGENCIES AND IMPLICATIONS FOR VIETNAM Abstract: The autonomy mechanism for public agents is being implemented strongly in many countries due to a number of reasons and the implementation of autonomy is aimed at reducing the burden on tile budget as well as Increasing the real performance of the units through taking initiative in attracting financial resources, managing personnel apparatus.
However, in the process of implementing autonomy, countries also face certain limitations that need lo be assessed. The article mentions some aspects of autonomy for public service units in some countries, thereby giving implications for Vietnam.
Keywords: autonomy, public agents, finance, management and personnel
Gidi thieu: 1. Nguyen nhan hinh thanh cB che tu chii Tu chi trong cac ddn vi sit nghifp cong lap Ci cac nddc OECD, s5' Ivlang cdc dan vi dang dSn trd thanh xu hddng tat y&i trong qua cung cap dich vu cong thdc hiSn tu chu ngay trinh phiit triin kinh li- xa hpi tS nhieu quoc gia. ^-jj^g ta„g gj^^ ^^y ^^ ^^ . » ' Thuc Men cd che td chu d cac ddn v, sU nghi?p ,^1 ^^ „ , . ^ g ™ ' cdng lap mang lai nhieu ldi ich cho chinh cac ddn .3 .... .^ . , 7 , . "=" quan oen
i cung nhu cho ng§n sach nha nUdc noi chung. to chiJc tong the bp may, quan ly tai chfnh <
VI cunt! lUlU WIO ilgOii aawi luia iiuut iiui WIU115. „v,a„ „ , , „ - . . » A , - " ' "
Cac ddn vi su nghiep c6ng Wp dUdc phep td chu •*=" ^-^ m» kh°"g = » ^d chap thuSn cda cac bo, vi mat tai" chinh, vS nhan sd, v8 b6 may hanh J'^' ^ " " 8 Q"°c Anh va Thuy Die'n la hai vi chinh se thuc day duac niing suat lam vite, tao ra ^^ a™g * " 1- Tai Anh, nhiSu don vi cong lap cac dich vu thitc SU hieu qua den ngUiJi dto. Vl chinhjhdc thilc hifn quySn td chi vl nhan sd vii vay, cO che td chu d cac don vi sU nghiep cdng c4c van de tai chlnh, mac dd trong mot sd' tnidng lap la rat can thiet, tao tiln de cho qua trtnh phat hdp van bi han che bdi mpt so hoat ddng kiem trien kmh te- xa hpi chu dpng trong Mdng lai. soat til chfnh quyin trung ddng. Tai Thuy Die So 16 thang 12 nam 2019 ^1 ™ ' • " ' • * • 0"an trildnh doanh
•"c^cddnvi nha nddc da dddc nddng quyen til chu ' tIieohi&phdpvet6chdcqudnly.[l]
Viec td chu hoa d cdc nUdc OECD vd ca Viet Nam phii hdp vdi phan cap, bao gom viec giai thi quyen Idc va ttach nhiem ttt cdjp chinh quy^n tmng ddng cho cdc cd quan cdng quyin cap dudi. Muc tieu la de mang lai dich vu cdng gSn gOi hdn vdi ngddi ddn vd de nang cao hieu qudhoat ddng ciia cac dich vu dd thdng qua tang chuyen mdn va ti'nh linh boat. Tu chu hda d cdc nildc OECD cho phep cac cd quan, ddn vi cap diJdi khong bi can thiSp chinh tri nham cho phep cac cd quan do quan ly boat dpng mdt each cdng bang vd hieu qud hdn.
Nguyin nhdn cia viec cdi each hddng dS'n cd che td chu 6 cdc nddc OECD la do khung hoang kinh te toan cau nhiing nam 1970s da lam giam khd nang ho ttd til phia Chinh phu cac nddc n h ^ phuc vu hS thdng phdc ldi xa hoi va cung cap cdc dich vu cdng dat tieu chuan chat Iddng din tdi suy gidm niem tin cia ddn chung ddi vdl cac ti chdc chinh phu [2]. Chinh phia cdc nddc OECD khi do da tim each cat gidm ngdn sdch h6 trd cho cac ddn vi cung cap dich vu cdng nham gidm bdt ganh nang cho ngdn sach theo phUdng cham "Idm nhiiu hdn nhang cho it hdn".
6 mdt sdnddc Chdu A, cd che tii chd cho cac idn vi cung cdp dich vu cdng dddc hinh thanh
do nhieu nguyen nhan: (i) Sd yeu kem ciia ludt tai chinh va ngdn sach khdng cho phep sd Iinh hoat cho cac cd quan dich vu cdng trong khi ve cd ban, hau he't cdc dcin vi cung cdp dich vu cdng yen ciu tinh Iinh boat nham dat dddc hieu qua (Indonesia) [3]; (ii) Do bdi canh kinh te xa hpi va do sd yeu kem ttong hoat dong cua cdc ddn vi su nghiep cdng lap trong mdt thdi gian ddi (Han Qudc, Thai Lan) [4].
2. Cd che ttf chu tai mot so' qud'c gia 2.1. Indonesia
Cac ddn vi dich vu cdng (Public service Agency) dddc thdc hien tinh linh hoat ttong ctJ chS'tdi chinh, dd la: (i) cd the trdc tiep gidi ngdn cac khoan thu ma khdng phdi nop trddc cho kho bac nha nudc; (ii) cd the tinh boat ttong chi tieu ngdn sach cua ddn vi theo ngUdng nhdt dinh;
(iii) cd the quan Iy tiin mat nhan rdi; (iv) cd the thac hiSn dau tU dai ban theo sU cho phip cua Bg tinidng Bp Tai chinh; (v) cac ddn vi cd the cam ket mdc vay nd nhat dinh miSn Id cdc ddn vj cd trach nhiem thanh todn; (vi) cac ddn vi cd the td quyet mdc tiiu lao dda ttSn mdc dp ttach nhiem va tinh chuyen nghiep; (vii) cdc ddn vi cd thi chuyin thang da ngan sdch sang nam tiep theo va trong trudng hpp bi thdm hut cd the nhdn dUdc bd trd ttt NSNN; (viii) cd the tuyen dung can bd nha nddc va cac chuySn gia cua chfnh phu; (ix)
800 -, 700 600 J 500 -
200 - 100 - u -
689
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210 1 | l 1
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2005 2006 2007 2008 2009 2010 2011 2012 2013 201
-
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-
i
• Thudc cdp ttung irong • Thupc cdp dia phuang • Tdng
IDnh 1: Sif lUOng cac ddn vi ddch vu cong d Indonesia 2005-2014
Ngudn: [3]
S^ 16 thing 12 nam 2019 Tai chfnh - Quan tri kinh doanh
INI
Bang 1: 05 nhom ffnh vtfc cac ddn vi dich vu cong tai Indonesia Lmh vtfc
Gido due Yti"
Quan 1^ quy Quan iy cd sd Hdng boa/ dich vu khde
Loai hang hda/dich vu cung cap Gido due pho cap, khda dao tao...
Dich vu y te kham chiia benh...
Quy dau tU, Quy tin dung Quan Iy tda nhd, qudn Iy cd sd tbi due the thao
Ky thudt, quang cao
Vl du ______
Dai hoc BSnh viSn
Cd quan qudn ly quy tin dung Qudn ly San vdn ddng Sky technology, cac doanh nghiep qudng cao vtta va nhd...
cac ddn vi cd the tu tiiiit lap bd may qudn ly khi dupc sd cho phep cua Bp trUdng Bd cdi each bd mdy (Minister for Bureaucratic Reform).
Cac DNNN, 13 benh viSn thudc cdp trung ddng tu ddng chuyen sang md hinh cac ddn v;
dich vu cdng theo quy dinh. Nhin chung cac ddn vi dich vu cdng dddc phan thdnh 05 Hnh vdc dda ttSn hang hda hoac dich vu dUdc cung cap bao gdm: gido due, y te, quan ly quy, qudn ly cd sd vd cdc nganh hang hda/dich vu khac.
Mot sd hgn che ve tdi chinh cda cdc dan vi dich vu cong khi thuc hiin cO chd tu chd mdt phdn (semi-autonomy) d Indonesia
Mac du cdc ddn vi dich vu cdng dddc linh boat hdn trong cd che tai chinh nhUng hieu qud ve sii dung nguon lUc khdng cao do cdn ban che' trong viSc lap dd toan, thUc hiSn ngdn sdch va he thdng bao cao tdi chinh. Dau ra cua cac boat ddng chda thac sU bam sat muc tiSu, kem
Ngudn: [3].
hieu qua. Ti'nh linh boat ve mat tai chinh da dUdc trao cho cac ddn vi dich vu cdng nhUng hieu qua dich vu khdng dddc cai tbien. Ngan sdch nha nddc phdi thudng xuySn bu tham hut cho cac ddn vi nay do mdc thdm hut ngan sdch cua cac ddn vi nhin chung cd xu hddng tang trong giai doan 2006-2013 (binh 1). Mat khac cdc ddn vi dich vu cdng cd nhiSm vu cung cdp dich vu cdng that hieu qua de'n ngddi ddn nhUng ttong qua trinh dapc ttao quyen tii chu ve qudn Iy tdi chfnh (td chii mot phan) tbl cac ddn vi ndy vdn cd xu hUdng chii trpng nhieu hdn vao v &
de cd dupc nguon tai chinh hdn la cung cap cac dich vu. Do do cdc ddn vi ft khi xem xet each qudn ly ngdn sach sao cho cd thi cai tiiien dddc cac dich vu md ho cung cap. Them vdo dd, cac ddn vi cung chda cd sa chuan bi ky Iddng cho viec trd thdnh mot ddn vi kinh doanh gida t6 chdc cdng vd to chdc w nhan (dddc gpi Id tii chii mdt phan).
(ddn vi: trieu IDR)
2006 2007 2008 2009 2010 2011 2012
-Nguon thu
Hinh 2: Nguon thu, chi tl§u va tham hut cua cac ddn vi dich vu cdng tai Indonesi
^guon:[3]
S^ 16 thang 12 nam 2019
"'l^-^-'^uan tri kinh djaiuT
ruuiiTTui™ . _ ^ ^=4, 'C- chu mdt phan vi
"Td che quan Iy tdi chfnh la chu yeu, cdn cac ddn vi vin phai tuan tiieo quy dinh giong nhd cac cd quan thugc Chinh phii khac, khi do yeu td^ nay c3n trS cac ddn vi tang cddng boat dpng kinh doanh. Bo Nghiin cdu vd Gido due dua ra quy dinh chung vi mdc hpc phi, do do vao nam dtu tien khi cac ddn vi thdc hien tU chu thi da ttdi qua sd sut giam ve nguon thu. Cac hoat ddng dich vu giao due bi ban chi^ khi hoc phi vdn la nguon thu chinh ciia cac trUdng hpc cdng, cdc hoat dong khac hen quan din giao due hiem khi difdc thdc hiSn din d^n cdc ddn vi thiiu nguon thu b& sung khac. Mdt sd ddn vi dich vu cdng da dm kiim nguon thu thay thS^, dd Id vay vdn, khi do cdc ddn vi nay lai cd them tracb nhiem qudn Iy khodn vay.
Theo quy dinh c^a Chinh phu Indonesia, cdc ddn vi dich vu cdng phai tudn theo hai chuan miJc ke todn, bao gom Chu^n mdc Ke todn CMnh phfi (GAS) vd ChuSn mUc K^ todn Tai chinh (FAS). GAS Id mot chuin miic ke todn do chinh quyen ti^ng ddng ban hanh cho tat cd cac to chiic chinh phu. FAS la tieu chuan ke toan cho cac to chdc kinh doanh hoac tu nhdn, do Hiep hdi Ke toan quy dinh. Do do cdc ddn vi dich vu cing phai chuan bi hai bao cdo tai chinh khac nhau phu hpp vdi tiing tiSu chuan. Trong qua tnnh thiic Men cp che w chu thi khdng phdi ddn vi nao cung chuin bi dUdc cac bao cdo tdi chinh theo tiSu chuan nhd tten do cdc nhdn vien chUa bat kip dapc vdi qua ttinh ta chu nhanh nhU vay.
Cd cdu to chdc cua cac ddn vi dich vu cdng tai Indonesia bao gdm Vdn phdng kiem soat ndi bd (ICO) Id phdng giam sat hdng ngay ve tai chfnh va tai sdn. Cac khia canh hpc tap dddc giam sat bdi Vdn phdng Dam bdo chat Iddng. Mot sd ddn vi khac c6 Ban Giam sat. Tuy nhien, hau hit cac ho?t dpng giam sat chUa cd hieu qud vi sd' lupng nhdn vien han che, thieu kiem todn viSn...
2.2. My
Tai My, cac tioidng dai hpc cdng lap da trdi qua viSc ngan sach bang cat gidm sd hd ttd cho gido due dai hpc ttong nhiiu nam qua do ngudn thu tif tiiui'giam. Cdc tirfdng da tiiay doi sa phu thudc tdi chinh vao ngan sach bang, giup ngan sach bang gidm ddpc ganh nang h5 trd thdng qua viec tdng hpc phi. Khi dd, cdc tnidng budc phai phu thupc nhiiu hdn vdo sinh vien. Nhin Iai thdi ky 2003 den 2012: nam 2003, ngan sach bang
chiem 32% tong thu cua cdc tiildng, ttong khi hoc phi chie'm 17% ngudn thu cua cac ttoidng;
den nam 2012 thi hpc phi chiem 25% nguon thu cdn ngan sach bang chiS'm 23% nguon thu ciia cac tnidng. Ngudn thu khac dS'n ttt nhiing khodn nhd trd cd'p ctia liSn bang, qua tang va ttp cap tu nhan...
2.3. Thdi Lan
Cdc tirddng dai hpc cdng lap khi chuyen sang cd che' ta chU se cd quyen ta quyi't dinh ve bd may qudn ly, ve nhan sil va vi tdi chfnh. Ngudn thu chii yS'u cua cac ttadng dai hpc la td nguon hpc phi, nguon lac khac ttt NSNN it hdn va khi dd cac tnidng dai hpc se hoat ddng theo md hinh doanh nghiep. [5]
Hoc phi tang ISn, khi dd gido due dai hpc nam ngodi tam vdi cia hpc sinh nghSo. Cac chUdng trinh gido due dai hpc khdng kiem ra nguon thu bi Ioai bd va theo dd nhieu nhan vien ciing bi sa thai. Vi vay thdc te, cac ttUdng dai hpc cung chda thac sd tu chu dddc, vdn nhdn dapc bd trd tU ngan sach cdng nbUng mdc dp ft dan.
Hau bet cdc tiitdng dai hpc cdng lap, ngudn thu ttt hpc phi chiem khoang 20-25% thu nhdp cua ttaJd"ng dai hpc. Khi thuc hien cd chi^ 01 chu, cdc trudng dai hpc tang hpc phi. Tuy nhien khi tang hpc phi thi cac trddng cung gap nhiiu khd khan do sinh vien dai hpc cdng Idp da quen vdi viec hddng hpc phf tha'p ttong thdi gian trade do.
Ngudn thu ttt boat ddng nghien cdu va phat triin d mdc dp ra't tha'p (khodng 10% tong ngudn tiiu).
Tai Thai Lan, tnidc day, cdc ttUdng dai hpc cdng lap la mdt phan cua Dich vu dan sa, do do nhdn vien lam viSc trong cdc trddng tiiddng la cdng chdc. Dieu nay cd nghia la, cac cdng chdc khdng bi danh gia mdc dp hieu qud qua nghiem ngat nhu nhdn vien trong khu vUc tU nhdn va hp Idm viec cho den khi nghi huu. Tuy nhien, khi tbuc hiSn cd che tii chu, nhdn sd trong cac ttUdng dai hpc cdng Idp se dUdc ddnh gid thudng xuyen va lam viec ttSn cd sd hdp dong. Do do, nhieu nha hoach dinh cb'nh sdch lo ngai rang he thd'ng danh gia mdc dd lam viec ciia nhdn sU ttong tiitdng dai hpc cdng lap cd thejd khdng cdng bdng, khi do cd the nhan sU dS dang bi danh gia kem va bi sa thdi.
Tuy nhiSn, tirfdng Dai hpc KMUTT d Thdi Lan da dp dung mdt he tiidng qudn ly nhan sU So 16 thang 12 nam 2019 37 Tai chinh - Qu^n tri kinh doanh
kep. Cdng chdc hlSn tai cd quyen ta quyet dinh thdi didnj nao hp se chuyfo sang che do nhan sd hdp dongjhlnh thdc td nguyen). Khi hp td nguyen chuyin dSi Mnh thiic lam viec thi se lam ddn xin (tdc IS khdng c6 chuyen hinh thtfc ttf
^Ong). Trong 05 nam d^u tien sau khi chuyen d6i sang co chS' tu chi (thang 3 nam 1998-
thang 6 nam 2003), trtfdng tjai n'/C KMUTT iinh flidi gian tfu dai tren cho cac cong chdc dang lam viec tai trddng. Nhihig nhSn sd mdl^
tuyin vao lam vi6c thi dddc ap dung ngay che dp hdp dong (vien chdc, lao dpng hdp dong) vk do Hpi dong Dai hoc chap thuan (dieo Dao luat KMUTT 1998).
Bang 2: Tieu chi phan hi) nguon Itfc theo md hinh cdng thutc tai cac trtfdng flai hoc d Anh, Ha Lan, Phan Lan va Thuy Diln Npi dung
T^ IS phdn bo gifla hoat ddng gidng day vd nghien cdu Tieu chf sfl dung ttong cdng thdc phdn b6kinh phf TiSu chf va mdc dp xem xet phan bo theo linh vdc nghien cdu
Anh Giang day: 63%
NghiSn cdu:
37%
Sd Iddng sinh vien
Khac biet gifla 04 nhdm nganh:
i: y hpc Idm sdng (he sd 4) ii: mdn hpc thf nghiem cd ban (khoa hpc vv) (he sd 1,7) iii: mdn hpc cd yen td phdng thu, phdng thf nghiSm, nghien cdu thdc dia (yiu t^ 1.3) iv: tat ca Ioai khde (he sd'l) Ngoai ra sU khac biet gifla dai hoc va sinh vien sau dai hpc
Ha Lan Giang day: 40%
Nghien cdu:
60%
So Iddng sinh viSn va sd' bing tdt nghiip
Khac biet gifla 03 nhdm nganh:
i: "chi phf thap chUdng tiinh
": nghe thuat, nhan van, ludt, khoa hpc xa hpi, va ngdn ngfl (he sd 1) ii: "chUdng trinh chi phi cao": khoa hpc, ky thudt, va ndng nghiSp (he sd 1,5) iii: y hpc (he sd 5)
Ngoai ra sd khac biet gifla cdc cd nhan vd thac si sinh viSn (hSso2)
Phan Ian Giang day: 44%
NghiSn cdu: 56%
Sd lUdng bang tdt nghiSp (du kiin vd thdc hien)
Khde biet gifla 05 nhdm nganh (dS'n nam 2010):
i: than hpc, nhdn van.
khoa hoc xa hdi, khoa hpc kinh te vd phap ludt (hSsd 1,25) ii: sU pham, tdm Iy hoc, va the thao (he sd 1,5) iii: ky thudt va khoa hpc td nhien.
va ndng nghiep (he sd 1,75) iv: y hpc cua con ngUdi, nha khoa, thu y, dUdc (he sd 3,25) v: nghe thudt va thiet ke (he so" 3,75), am nhac (be sd 4,5), nha hdt va nhay mua (hS sd 5,5)
Ngoai ra sd khac biel giCa thac sT va nghien cdu sinh
Thuy Diln Giang day 62%, Nghien cdu: 38%.
S6 Iddng sinh vign va hieu suat cua sinh vien
Khac bigt gida 15 nhdm nganh:
i: nhiin van vv (hg so 1) ii: khoa hpc va cong nghe (he sd 2,3) iu: dieu dddng (hg so 2,4)
iv: nha khoa (hg so 2,3) v:yhpc(hesd3,2) vi: giao due (he sS 1,8) vii: khac (he so'1.8) viii:
thie't ke (he so 5,6) ix:
nghe thuat (he sS 7,0) x: am nhac (he s6' 4,9) xi: opera (he sS 11.4) xii: nha hat (he sd 10.3) xui: phtfdng tien truyin thong va phkn (hg sd 12.7)
xiv: miia (he so' 7,5) xv:
physicaled.and thi thao (hesd3,7)
Ngoai ra su Ichiic bigt gida cac biic dai hoc va cao hoc
^§uon: [6]
So 16 thang 12 nam 2019 Tai chinh-Quan tri kinh doai
HSTOgq"^^" '^ "'^^- §v s:ep cd nghia la cd 2 dang nhdn sil lam viSc ttong tnidng dai hpc la cong chile vd viin chdc va day la ye'u to' quan trpng, mang lai sil biin doi cho trUdng dai hpc.
Ket qua Id dSu nam 2002 (03 nam nidi sau kbi thUc hiin cd chita chii tai KMUTT), mdt nda IifOng nhdn sil dUdc tiiUc hien theo hpp d6ng.
2.4. CO chi phdn bd nguon lilc tdi chinh cho 00 due dai hpc d cdc nudc OECD
d hau hit cac nUdc Chdu Au, nguon lUc tai chfnh phan bo cho cac trddng dai hpc dda vao chinh phli, doanh nghiep, sinh vien va gia dinh cua smh vien. Theo sd' lieu cua OECD nam 2009, mdt sd qud^c gia phdn bo tal chfnh cho giao due dai hpc khoang 2% GDP (My, Hdn Quoc, Canada) nhUng phtn Idn ngudn lUc cd ttt khu vile tli nhan va f^ trpng nay d Nhdt Ban vd lie cung tiidng ddi cao. Nguon Idc cho giao due dai hoc CO dupc ttt thu hpc phf khd cao: trung binh EU la 15%, Anh Id 33%, Bo Dao Nha la 31% v a t Id 30%.
Tuy nhiSn ttong thdi ky khung hodng tai chfnh, hau het cac qudc gia OECD deu khdng dap ling dii nhu cau ve tai chinh de tie'p tiac md rong hi thdng giao due dai hpc. Do do, cac cdng cu tai chinh va cdc nguon Ittc da dang khac dUdc huy dong. Dieu nay ddn tdi nhieu cai each trong cd che phan bo nguon luc tai chi'nh cho giao due dai hoc.
a hdu hit cac nddc OECD, tai ttd khdng chi ddn thuan la cd che phan bo nguon liic tai chfnh cho cac tnidng dai hoc va sinh vien ma cdn la cong cu cua chinh phii de thdc hien cac muc tieu chung ddi vdi giao due dai hpc, cao dang (tang khd nang tiep can giao due dai hpc, hieu qua hoat dpng.,.), khuyin khich mdt sdhoat ddng cu the (hd ttd nghien cdu), td'i da hda kit qua dau ra ttong dieu kien nguon Idc cdn nhieu han che.
Cd chi phdn bo tai chfnh dd'i vdi cdc cp sd gido due dai hpc tai cac qudc gia nay dupc thdc hien theo each chuyen giao true tiep dS'n cac tnidng de ho tip cho chi tiiudng xuySn, chi dau td, cdc muc dfch ddc biit va cdng tdc nghiSn cdu.
Doi vdi hinh thdc tai ttd cho dau tU va boat ddng, Chfnh phfl thddng ap dung cac bien phdp khac nhau di h6 ttd cac trudng cdc chi phi liSn quan dS'n dau td, xdy dung vd boat ddng. Viec phan bo cho cdc boat ddng nay thudng dUpc
thdc hien thdng qua cac quy rieng (ddy la Ioai quy dac biet dupc thanh lap cho cdc trudng hoac nhdm trudng cd muc dfch dac biet) va theo cdng thdc phan bo phu hdp, cdng thdc phan b6 dUdc xdy dung dda tten cdc tiSu chi, do la: theo yen to ddu vao (nhd: so sinh viSn hoac can bd cua trUdng); theo chi phi trung binh cho moi sinh vien.
Md hinh phdn bo ngan sach theo cdng thdc (Formula budgeting models) dUdc nhieu qud'c gia dp dung (Anh, Ha Lan, Phan Lan, Thuy Dien...) vi cho phep nguon Ittc tai trp cho cdc trudng dai hpc tttdng dng vdi dich vu dddc cung cd'p. TiSu chf de tfnh toan quy md cdc khodn tai trd cd the dUa trSn so' lUpng sinh vien, sd lupng gid gidng. Cdc quoc gia cd the dUa vao tieu chf phdn dnh kg't qud dau vao (so lUdng can bp, giang vien hoac tiin tUdng chi tta nhan vien hoac sd lupng giang vien phu trach giang day tai cdc tradng dai h p c . ) - ddu ra (sd Iddng sinh vien tdt nghiep...).
3. Mpt so' ham y rut ra cho Viet Nam Thd nhdt, kbi thiic hiSn cd che tU chu doi vdj ddn vi dich vu cdng thi thdi ky ddu cac ddn vi se chu ttpng vao viSc tim kiem nguon thu hdn la cung cap djch vu cdng hiSu qua, do dd chinh phu can cd nhflng bien phap khuyS'n khfch cdc ddn vi dich vu cdng trd nSn sang tao va tap tmng vao viec cung cap dich vu theo each mdi. Cbi'nb phu cung cdn danh gia tinh hinh triin khai cd chi'tii chu de tiid'y rang cac thach thdc trong md hinh tu chd cua cac ddn vi dich vu cdng, khi dd xem xet tieu cac ddn vi cd nen td chii hay khdng va neii td chu thi cbi'nh phii can nghien cihi mdc dp tu chu nhu the nao. Cac ddn vi can phai nhan thdc dupc nguyen tdc cd bdn cua quyen tu chu va kiem soat.
Thd hai, cac ddn vi dich vu cdng nin xem xet viec qudn ly hanh chfnh daa tren ddu vdo thanh quan Iy cdng khai daa trSn dan ra nham tao nen sU thay doi cua ddn vi: bie'n doi quy trinh t6 chdc boat ddng, kinh doanh, tieu chuan dich vu, he thong ke toan...di chuan bi sdn sang khi dp dunged che til chii.
Thd ba, Viet Nam hien nay Ida chpn md hinh phdn bo ngdn sach dUa tten yeu td d^u vao, chii yS'u dua vao so lUpng sinh vien tuyin sinh da chua khuye'n khfch dUpc tfnh bleu qud. Can cd So 16 thang 12 nam 2019 Tai chinh - QuSn tri kinh doanh
sjf chuyin d6i tiSu chi phdn b6 dUa tt€n cac ySb nghien cdu, sd ladng sinh vien lui nghiSp tim to dau ra, phdn dnh hieu sudt hogt dong cua dadc cdng viSc lien quan dih chuySn nganh trudng dgi hQc nhu: so luong sinh viin, tong dddc dao tao, cdc ky ndng chung, sU hdi long sd gid gidng thitc hien, chdt luang cdng trinh cdaxdh^i...
Tai lieu tham kh^o
[1] Vd Thi Hdi Minh va Karl Lofgren (2016), "Autonomy of Public Service Delivery Agencies in Vietnam and OECD: A comparative Institutional Perspective".
[2] PoUitt et al., "Agency Fever? Analysis of an International Policy Fashion".
[3] Budi Waluyo and Stan (2016), '^Agencification in the Indonesian Public Service: Cases of higher education".
[4] Krissanapong Kutikara (2002), "Thai Public University System in Transition:Some Issues on Manage ment and Financing". The Thai-UK University Presidents Forum, Bangkok, 17 January 2002; vd Wonhyuk Cho (2015), "Agencijication and Performance: The Impact of Autonomy and Result-Control on the Performance of Executive Agencies in Korea". Public Performance & Management Review January 2015.
[5] Thanida Dharmajiva (2017), "Entrepreneurial University in Thailand: A case study of King Mongkut's University of Technology Thonburi (KMUTT)".
[6] Brigitte Ecker, [sEpjSenior researcher, Joanneum research, Austria, the project "european uni- versities Forum for Financial sustainability" (euFFins, no. 2011-3635), Funding Formulas For teaching in public universities: international experiences and lessons drawn From a science policy view.
[7] OECD, Distributed Public Governance; Verhoest, Autonomy and Conttol of State Agencies:
Comparing States and Agencies; Verhoest et al.. Government Agencies: Practices and Les- sons from 30 Countries.
So 16 thang 12 nam 2019 •*" Taijhinh - Ouan tri kinh doanh
