T H I / C T I I N - K I N H NGHIEM
QUAN LY TAI SAN CONG TAI CAC DON VI
SU NGHIEP CONG LAP
THS HOANG ANH H O A N G *
Tai san cong dong vai tro quan trong doi vdi suphat trien kinh te - xa hgi cua dat nudc v^
khong ngdng dugc dau tu ca ve chat lugng va so lugng. Linh vuc quan ly, sd dung tai san cong noi chung va tai san cong trong cac don vi su nghiep cong lap noi rieng da dugc cac cap, cac nganh quan tam va co niiieu chuyen bien tich cue ro ret va cung boc lg mgt so ton tai, han che co ban. Bai viet ngtiien cdu thuc trang quan ly tai san cong tai cac don vi su ngtiiep cdng lap tai Viet Nam va rut ra giai phap cho nhung nam tdi.
1, Thtfc trang quin ly tai sin cong tai cic tfm vi stf nghiep cong lap tai Viet Nam hi£n nay
Don vi sp nghipp cdng ldp la CO quan do Nha nude quyet dinh thanh lap nhdm thuc hidn mgt so nhidm vu chuyen mon nhat dinh trong nhQng linb vuc nao do va duge tai trp bdng nguon kinh phi td ngan sacb nha nude, eung nbu bang eac nguon thu khac theo nguyen tde cung dng hang hoa, dich vu cong cpng, Don vi su nghidp cdng lgp hpi dd ba dieu kien: la ca quan nbd nudc;
khong qudn ly nha nudc, chi san xuat va cung dng bang boa, dich vu cong cgng theo nhiem vu nhd nudc giao; bgeh todn tbeo eac quy dinh ve quan ly tdi chinh cong
Can cd tieu chi phan loai theo nguon kinh phi de dam bdo boat dpng tbi dan vi su nghiep cdng l§p CO the phan chia thanh. 1) Dan vi su nghiep cong lap khong cd nguon thu (ngan sacb nha nudc ho trp 100% chi hogt dpng), va 2) Don vi su ngbidp co tbu gom: don vi thu tu ddm bao mpt phan chi thudng xuyen (ngan sach nhd nudc ho trp mpt phan cbi boat dong) va don vi thu tu ddm bdo toan bp cbi thudng xuydn,
Nguon binh thanh tai san phue vu cho hogt dgng cua cac dan vi sir nghiep cong lap co the
• Hgc vign Chinh tri quoc gia Ho Chi Minh
td von ngan sdch nha nudc, nguon thu hpp phdp cua m l i don vi, hoac td nguon tai trp, vien tro eda eac to chdc, ca nhdn trong va ngoai nudc Cde dan vi su nghiep edng ldp t l ehde thuc hien quan If tai sdn cong theo mpt quy trinh gom ba giai doan sau:
ThU nhit, qudn ly qua trinh hinb thdnh tai san cdng. Qua trinh nay gom hai giai doan: giai doan mgt la quyet dinh ehu truong dau tu mua sam va giai doan hai la thue hien diu tu mua sam, Co quan, don vi tham muu doi vdi linh vuc qudn ly edng san tai cdc dan vi su nghiep cong ldp chiu trdeh nhiem phoi hgp vdi cdc don vi cd Hen quan de tham muu, giup thu trudng eac dan vi su nghiep cdng lap quyet dinh hoac bao cao c4p cd tham quyen quyet dinh chu truong dau tu, mua sam, xac dinh nhu cau von de ghi vao du toan ngdn sacb nhd nudc. Sau khi eo ehu trucmg dau tu, mua sam tdi sdn cdng vd dupe bo tri kinh phi thi vide diu tU, mua sam phdi dupc thuc hien theo quy dinh v l dau tu xay dung ca bdn, quy dinh v l mua sam tdi sdn edng do cac eap c6 tham quyen ban hanh.
Thli hai, qudn ly qud trinh khai tbac, sd dung tai san cdng. Npi dung quan ly d khdu nay tdp trung vdo mdt so van de sau: 1) Giao tdi sdn cho cae dan vi, ea nhan true tilp qudn If, sd dung;
38 I TAP CHl KINH T^ VA Q U A N LV | 5(5 14 (5 2015)
2) Xay dung va ban hanh ndi quy, quy cbe quan ly tai sdn eong; 3) Md so saeh kl toan theo doi tinh hinh biln ddng tai san cdng, 4) Thuc hien c h l dp ke khai, kiem ke, bao edo, kiem tra dot xuat va dinh ky tai sdn cdng theo quy dinh eua phap ludt; 5) Kilm tra, thanh tra, gidm sat qua trinh qudn ly, sd dung tai sdn edng; 6) Bao dudng, sda ehCta tai sdn eong theo yeu cau ky thudt vd dgc diem sd dung; 7) Dieu ehuyen, ban, chuyen doi sd him tdi san edng.
Thiiba. quan ly qua trinh kit thuc sd dung tai san cdng. Tdi san cdng dua vao sd dung sau mpt thdi gian nhat dinh deu cd qua trinh kit tbuc cda no de tbay the bang tai sdn khac (trd dat dai, cong trinb tbudc kit elu ha tang va mpt so cdng trinh, tai san cd tinb chat Idu b i n khac). Mpt tai san kit thuc phai trdi qua qud trinh tbanh xd ly de giam tai sdn tren so sacb ke toan va thu hoi phan gid tri cd the thu hoi dupc cho ngdn sach nha nudc, dong thdi do eung la can ed de chuan bi cho vide dau tu mua sam tai san mdi thay the, Trong nhiing nam qua, tdi san eong da ngay cang kbang dinh vai tro quan trpng doi vdi su phdt trien kinh te - xa hpi eua dat nudc vd khdng ngdng dupe d i u tu cd ve chat lupng va so lupng.
Ben cgnh dd, Hnh vuc quan ly, sd dung tai san edng ndi ehung va tai sdn cong trong cdc don vi su nghidp edng ldp ndi rieng da dupe cac cap, eae nganh quan tam va co nhilu chuyen bien tich cue rd ret, trong do ed the ke d i n mgt so kit qud quan trong nhu sau.
- Ve CO chl, ehinh saeh phuc vu cdng tae quan iy: He thong van ban quy pham phap ludt ve qudn If, sd dung tai sdn cdng da duoc quan tdm nghidn edu hoan thidn, sda doi vd ban banh mpt each kha day du va dong bd, co bdn da bao quat dupe cac npi dung ve qudn ly, sd dung tai sdn edng (nhu: quy dinh ve tieu chuan, dinh mde sd dung; quy dinh ve dau tu xay diing, mua sam, di thud hoac cho thud tai san; bdo dudng, sda chQa tai sdn; trach nbiem bdo eao va edng khai vide qudn ly trong qua trinh sd dung tai sdn cdng; sdp xIp lai viec sd dung nhd, d4t; thu hoi, dieu chuyin, thanh If hoac ban tdi sdn...).
- Bg mdy quan If nhd nude ve tai sdn eong tgi
ede Bd, nganh, dia phucmg vd eac co quan, don vi dd CO ban dupe hoan thien phu hgp vdi nhidm vu quan If tdi san cdng cua tung cap, gom: Cue quan If cong san (thude Bg Tai chinh); Phdng quan If edng sdn (thupc Vu Ke hoach tdi chinh d mgt s l Bg, Nganh); Chi cue quan If edng san hodc Phong quan If cdng san (thupc Sd Tai chinh d cde dia phuang); bd phan (to) quan If tai san edng (thupc phdng Tai vu hoae phong Qudn tri d mpt so CO quan, don vi).
- Co sd du lieu lidn quan d i n tai san cdng tai cac ca quan nha nudc, trong do cd cac dan vi su nghiep cdng tdp da dupc xay dung, edp nhat va dang dan dugc hoan thidn, gdp phan dam bao mpt he thong thdng tin phuc vu quan If, iam can cd de tbuc hien cac gidi phap nham nang cao hieu qud sd dung tai san cong, han che dan vide sd dung tai sdn cong khong dung muc dich, lang phi, that thoat.
- Y thde trach nhidm trong quan If tai sdn cdng tai cae dan vi sir nghiep cong Idp da eo chuyen bien tich cue, td do da ddng gdp quan trpng vdo vide gidm tinh trang quan If, sd dung tdi san edng lang phi.
Ben canh nhiing kit qud tich cue dat dupe, Itnh vuc qudn If tai san cdng tai eac don vi su nghiep cong lap cung bdc 16 mpt so ton tai, han ehe CO ban sau
- He thing tieu chuan, dinh mde ky thuat lien quan d i n quan if tdi san edng cdn thilu, bat cap, cbua dap dng dupc yeu cau qudn ly. Nhilu tieu chuan, dinh mde sd dung tai sdn ehi phu hgp khi dp dung dli vdi cae ca quan hanh chinb, qudn If nbd nude va khong phu hpp vdi cac dan vi su nghiep nhung chua dupc sda doi, ban hanh bo sung.
- Bp may qudn If tai sdn cong tai cae don vi su nghiep cong lap mac du da dupc hinh thanh tuang doi du nhung eon ehua thong nhat, cd don vi tbanh ldp ca quan chuydn trdch (phong quan If cdng san), co don vi giao nhidm vu qudn If tai san cdng vao chdc nang eua bp phan tdi vu, quan tri,
- Cung nhu cac khoan chi tidu ngan sdch khac, qua trinh lap du toan chi dau tu, mua sdm 5(5 14(5-2015) I TAPCHrKINHT^VAQUANLVj 39
THl/CTIEN-KINH NGHIEM
tai san cdng cua cae dan vi sir nghiep edng lap thuc hidn theo phuang thde quan If ngdn sach theo khoan muc dau vao nen chua tinh toan, danh gia dugc mgt each day du nhu eau tai sdn va hieu qua dau tu.
- Vide dng dung cong nghe thdng tin trong quan If tai san cong tai cac dan vi su nghiep cdng lap con hgn chl. chua thong nhat.
2. Giii phap hoin thifn quin iy tai sibi ong tai ok don vi 5tfnghi£p cmig lap trong thoi (pan t6i
Mgt la, tilp tuc hoan thien eac co ebl, chinh sdch lien quan den qudn ly tai sdn eong, n h i t la can xay dung he thong tieu ehuan, dinb mde sd dung tai san nba nudc phu hgp vdi dilu kidn mdi dam bdo yeu cau tiet kidm, chong ldng phi va phuc vu dupe nhu eau cdng tae. Tieu chuan, dinh mde sd dung tai san, eo che qudn If tai san eong can cd su phan biet giUa ca quan quan if nha nudc, don vi su nghiep chua tu chd tai ehinh va don vi su nghiep tu chd tai ehinh.
Hai id, tilp tpc doi mdi ca che quan ly tai cbinh, ca che quan if tai san edng tgi cde don vi su nghidp cong lap, dac biet la can to ehde trien khai thuc hien tot Nghi dinh 16/2015/ND-CP ngay 14-2-2015 cua Chinh phu quy dinh co ehe tu ehu cua don vi su nghiep cong lap (thay the Nghi dinh 43/2006/ND-CP ngay 25/4/2006 cua Chinh phu quy dinh quyen tu chd, tu chiu trach nhidm ve thuc hien nhiem vu, to chdc bd may, bien che va tai chinb dli vdi dan vi su nghiep cong lgp). Trdn co sd do can tilp tue xay dung quy dinh vl ca ebl tu chu cua dan vi su nghiep trong tdng linh vuc va ban hanh eac quy dinh ca che qudn If, sd dung tai san edng giua don vi su nghiep cdng ldp tu cbu tai chinh va dan vi su nghidp cong lgp chua tu cbu tai chinh, phu hpp vdi dgc diem cua tdng loai hinb.
^ Ba la. tiep tue thue hien mpt each tridt de viec sdp xIp lai tai san cdng la cac eo sd nha, dat (la loai tai san co gia tri Ion, chiem tdi khoang 90%
gid u-i tai san cong) do cac don vi sir nghiep cdng lap dang quan if theo dung mue dieh sd dung dupc giao, phu hop vdi quy hoaeh sd dung dat dugc cap CO tham quyln phe duyet de bdo dam
sd dung dung mue dieh, tilt kidm, cd hieu qud vd theo tieu ehuan, dinh mde quy dinh.
Bon la, trong dieu kidn nguon ipc ddu tu cho tdi sdn cdng eon han che, can ed quy dinh eu the vd da dang ban ve nguon kinh phi d l dau tu, mua sam tai san trong cdc dem vi su nghiep edng lap, trong do can nghien edu, trien khai mo hinh hgp tde edng tu de dau tu, khai thae mgt s l tai sdn cdng phu hpp vdi tdng loai hinh, Itnh vuc boat ddng cda cac don vi. Nghien cdu, to chdc trien khai co che mua sdm tai san eong theo phuang thdc tap trung, trude bet la cae tai san cdng ed s l lupng mua sdm nhieu, gia tri mua sdm Idn, cd yeu cau trang bi dong bp, hien dai...
de tiet kidm ehi phi, thdi gian va nhan luc thuc hien cho eac co quan, dan vi, dong thdi dam bao edng khai, minh bach, de kiem sodt, phat hien eae hanh vi tham nhung trong mua sam cdng san.
Nam la, tilp tue day manh phdn cap quan If tai san cho cac don vi true tiep sd dung tai san, gan vdi trach nhiem eua thd trudng cac don vi nay vl tai sdn cong trong cac don vi su nghidp cd tinh chat dae thu theo nganh, lanh vue ma don vi do dang boat dgng.
Sau la, thuc hien edng khai, minh bach trong quan If, sd dung tai san cdng theo dung quy dinh, d i n g thdi tang cudng cdng tae kiem tra, giam sat vide qudn if, sd dung tai sdn cdng tai cac ca quan, don vi nbam phdt hien, chan ehinh va xd if kip thdi nhiing ton tai, sai pham n l u xay ra.
Biy la, quan tdm den eae nguon lue phue vu cdng tae quan If tdi san trong eae dan vi su nghiep eong lap, trong do quan trgng nhat la nguon lue ve eon ngudi va co sd vdt chat: kien toan bg may don vi qudn if cdng sdn tai ede don vi sir nghiep eong lap tbeo budng thong n h i t ve to chdc va ehde nang, nhidm vy; nang eao chat lugng dpi ngu can bg Iam cdng tdc chuyen mdn v l quan If tai san cdng de dap dng yeu eau thue bien nbiem vu dugc giao; trang hi phuong tidn lam vide hidn dai, dong bp va trien khai dng dung cdng nghe thdng tin de ddm bdo su hieu qud, chinh xac trong qudn If tai sdn edng.
4 0 iTAPCHlKINHievAQUANLV I S(5 14(5-2015)
