Thuc hien cac Nghj quylt cCia D4ng, Qu6c hOi; Chinh phu da ban hSnh Nghj djnh s6 10/2002/ND-CP ngay 16/01/2002 vS chi 66 tSJ chinh Sp dung cho ddn vj sU nghJSp c6 thu. Nham md rflng hon nQa quySn tu chD chu, tu chju trach nhiSm ddi vdi cac ddn vj sU nghjgp, ngay 25/4/2006, Chinh phu da ban h^nh Nghj djnh s6 43/2006/Np-CP quy dinh v6 tu chu, tu chju trach nhiSm v6 thuc hi$n nhi^m vu, to chOc bO m&y, bien chd va tai chinh ddi vdi don vj su nghiSp cdng lap.
THUC TRANG VA MOT S 6 GIAI PHAP
thiTc hien giao ttfchu tai chmh
trong c^c ddn vi stf nghiep cong iap hien nay
THS. DO Btfc KlfiN
ThUc trang cong tdc giao quySn tU chu, tuT chju trach nhi$m vS tai chinh trong cjic dtfn vi sLf nghidp cdng l$p hiSn nay:
Theo sd lidu bdo cao eda 19 Bd, CO quan trung Udng vl 44 dia phtfdng da ed 13.854 ddn vi stf nghiep dtfdc giao quyIn tu ehd, ttf chiu trdch nhidm vl tdi chinh, trong dd: 587 ddn vi stf nghidp ttf ddm bdo chi phi hoat ddng, 5.774 ddn vi stf nghidp ddm bdo mdt phdn chi phi va 7.493 ddn vi stf nghiep do NSNN ddm bdo toin bd chi phi hoat ddng. Cdc ddn vi stf nghiep cdng lip dtfdc giao quyIn ttf chd tii ehlnh dl ehd ddng sd^ dung kinh phi ngan sdch nhi ntfdc giao hidu qud hdn dl thtfc hidn nhidm vu; ding thdi chd ddng sd dung tii sdn, nguon nhan Itfc de phdt trien vl nlng cao chat Itfdng hoat ddng cung edp dieh vu edng. Cu thi:
v l huy ddng nguon vdn phdt triln hoat ddng sU nghiep: Ddn vi stf nghidp dtfdc tu chu trong vide huy dpng cdc ngudn vdn dl d^u ttf tdng etfdng cd sd vdt chat, doi mdi trang thidt bi, phdt trien hoat ddng stf nghidp; do do cd set vdt chat eda eac ddn vi stf nghidp dtfdc tang etfdng.
tao dilu kidn md rdng cdc hoat dpng stf nghidp phong phd, da dang phu hdp vdi chdc nang nhiem vu dtfdc giao.
M 5 rpng hoat ddng, phat triln ngudn fliu stf nghidp: Ngudn thu cua cdc dcta vi stf nghiep thupc cdc Bd, cd quan trung tfdng quin ly cung vdi ngudn kinh phi tiet kidm 10% ehi hoat dpng thtfdng xuydn ngdn sdch nhi ntfdc giao, da gdp phSn bdo ddm bii dap mdt phin nhu elu tiln Itfdng tang thdm theo quy dinh cua Chinh phd; ddi vdi cdc ddn vi ttf bdo dam mdt phan kinh phi mdt phan thu stf nghiep dtfdc huy ddng Ai bu dap mdt phin nguon tiln Itfcftig tdng them theo quy dinh giim chi ti^
ngudn NSNN. Sd thu stf nghidp eua nhieu ddn vi theo htfdng nim sau cao hdn nam trUdc; Sd thu tang thdm eda cde ddn vi stf nghidp chu yeu do mS rpng hoat ddng stf nghidp tang quy md va da dang hod vide cung cdp dich vu cho xa hdi.
Tiet kiem chi, ting thu nhdp cho ngtfdi lao ddng: Dong thdi vdi viec khai thde ngudn thu, cdc ddn vi stf nghidp da xSy dtfng vl cdng bd cdng khai cde gidi phdp qudn 1;^ ve tiet kidm ehi phi, nhtf: Xay diftig cde quy dinh ve tieu chu^n, dinh mtfc chi phi, dinh mtfc tidu hao nguyen nhidn vat lieu de thtfc hidn trong ndi bd ddn vi;
xdy dtfng cde quy trinh cung cS^p dich vu... do vay nhilu ddn vi stf nghiep dS tidt Icidm chi gdp ph^n nang cao hidu qua hoat ddng stf nghiep. Thtfc hidn ed chd ttf chu tdi chinh, ttf kdt qua hoat dOng stf nghidp, ddi mdi phtfdng thtfc ho^t ddng, thtfc hinh tilt kidm, chdng lang phi, cdc ddn vi stf nghidp da tao nguIn tdng thu nhdp eho cdn bO, vidn chdc eda ddn vi.
Ve xay diftig quy che chi tidu ndi bO: cdc ddn vi da quan tdm vd thd^y tSm quan trong eua vide xay dtfng va thtfc hien quy che chi tieu ndi bd, nham ddp Aig ddi hoi ydu elu qudn 1^ ndi bd eda ddn vi sd dung cd hidu qud cde ngudn Itfc, thdc diy phdt trien boat dpng stf nghiep, khai Qidc ngudn thu, tdng thu, tidt kidm chi.
Quy ehd ehi tidu ndi bd do cde ddn vi SLf nghidp edng Idp dtfdc thtfc hidn cdng khai, ddn chd, minh bach vl ed stf thdng nh£t giffa Thd trtfdng ddn vi vl dai didn cdng doln; ndi dung chi, mtfc ehi phii hdp vdi ydu eau nhidm vu vl linh chdt hoat ddng eda ddn vi.
NhuTng ni$t dat dUtfc Thtfc hidn ed chd ttf ehd, ttf chiu trdch nhidm v l tai chinh ddi vdi ddn vi stf nghidp cdng lap 11 ddng htfdng vl ph6 hdp vdi ydu cau ddi mdi cd chd qudn 1^ ddi vdi cdc ddn vi stf
nghidp; da tao dilu kidn cho ddn vi chu dpng sd dung nguon lUc tai chinh, lao dpng, ed sd vat chat de thtfc hidn nhidm vu dtfdc giao, chd dpng phan bd ngudn tai ehlnh eua ddn vi dieo nhu cdu chi tidu ddi vdi tijfiig Unh vtfc tren tinh than tidt kidm, thiet thtfc hidu qua;
Trdn cd sd md rpng cde hoat ddng dieh vu, tang ngudn thu, eiing vdi ngudn kinh phi NSNN giao da ti^ng btfdc ndng cao chdt lUdng cung cap dich vu cdng cho xa hdi; tao dieu kidn eho ngtfdi dan ngay cdng cd nhilu cd hdi dUdc Itfa ehpn, tidp eln vdi cde dieh vu ed chd^t Itfdng ngay cang cao;
TCftig btfdc gidm bdt stf can thidp cua cd quan qudn IJ cdp trdn, cdc cd quan qudn 1 j cd^p trdn tang etfdng phan cdp cho cde ddn vi stf nghidp true thude v l : mua sdm, sda chfla, thanh ly tai sdn; thtfc hidn ede nhidm vu chuydn mdn..
Cd-chd ttf chd tao dilu kidn cho ddn vi sU nghidp thtfc hien viec kiem sodt ehi tidu ndi bd, phdt huy tinh dan chu, chu dpng, sdng tao cua ngtfdi lao ddng; ndng cao ky nang qudn ly, chat Itfdng hoat ddng sU nghidp; ydu ciu vl edng khai, minh bach trong td chdc sap xep cdng viec, nhan stf, chi tieu tii chinh dtfdc thtfc hidn.
Thu nhdp binh quan cua ngUdi lao dpng ttfng budc dtfdc cdi thien, vide ehi trd thu nhdp eho txtng ngtfdi lao ddng trong ddn vi do Thu htfdng ddn vi quyet dinh theo quy che' ehi tidu ndi bd gdn vdi hidu sudt cdng tdc, khdng trd binh quan gop phdn thu hdt dtfdc lao ddng cd trinh dO vao lam viec tai cde ddn vi; ban ehd' nan cbdy ch^t xdm eda cdc ddn vi stf nghidp edng.
•Mdt s6 tdn tai, viidng m&c Nhieu dinh mtfc kinh te ky thuat, tieu chuSn nginh c6n thidu hole da lac hdu, nhtfng cdc Bd qudn l;y ngdnh, lmh vtfc ehdm nghidn ctfu bd sung, sfra ddi nhU: Chd dd hpc phi, vien phi, dinh mtfc bidn che theo Dhh vtfc, theo nginh, nghl... ndn chtfa tao dilu kidn cho cdc ddn vi xdy dUhg dinh mtfc qudn 1^ nOi bd de thtfc hidn che dd ttf ehd.
Vide nghidn eiJu, xay dtfng cde van bdn quy dinh tieu ehl eu thi dl danh gid mtfc dd hoan thinh vl chat Itfdng boat dpng stf nghidp eda ddn vi khi dtfdc giao quyIn tu chd, Itf chiu trdch nhidm cbua dtfdc thtfc hidn, chtfa cd hd thdng ddnh gid kdt qud hoat ddng thich hdp nen da han chd vide vide chi trd thu nhdp theo mde dd hodn thanh edng vide; chi trd thu nhdp d nhilu ddn vi van mang tinh binh qudn.
Nhffng ddn vi stf ngludp cdng Idp thtfc hien sap xep lai td chd'c, cd phdt sinh nhu edu gidi quydt lao d0ng ddi dtf, nhimg chinh sach ve gidi quyd't lao ddng, thtfc hidn tinh gidn bien chd ddi vdi cac ddn vi sU nghidp chUa ddp dng dtfdc yeu edu cua linh hinh thue td phdt sinh tai cdc ddn vi.
Mdt so ddn vi khi xay diAig quy chd chi tidu ndi bd edn mang tinh hinh thtfc, chtfa quy dinh cu the, ro rang mdt sd ndi dung ehi, mtfc chi, thidu cde bidn phdp qudn ly, tang thu, tiet kiem chi: Vi vdy ban chd tfnh chd ddng vl hidu qua eda quy chd ehi tidu ndi bd, nguydn nhdn trinh dd tham miAi cua mdt bd phin cdn bp lam cdng tdc quan IJ tai ehlnh kd toan cua ddn vi stf nghiep cdng Idp con ban chd.
De xuSt mot sd giai phap ichic phuc
Ban hinh tieu chi xac dinh ddn vi stf nghidp dtfdc nhi nude xdc dinh tdi sdn d l giao cho ddn vi qudn ly theo cd che giao vdn cho doanh nghidp, tao cd sd cho cde ddn vi stf nghidp cdng lap hach todn dSy dd chi phi cdc dich vu eung cap cho xl hdi;
Sda ddi vl phdn cdp qudn 1^ vl bien chd stf nghiep cho phii hdp vdi ed che tu chd ttf cliiu trdch nhidm eua ddn vi sU nghidp;
Ban hanh cdc dinh mtfc kinh te ky thudt eua cdc heat ddng dieh vu stf nghidp trong td't cd cdc linh vtfc;
hoin thien vd ban hdnh quy hoach dieh vu stf nghidp edng; xdy dtfng vd ban hinh quy dinh ve chdt lupng dich vu stf nghadp edng cung cap cho xa hdi; tidu chu^n ehi^c danh cdn bd, vien chdc, ngtfdi lao dOng trong ddn vi stf nghidp; ban hdnh quy dinh hd thdng tidu ehi ddnh gid mtfc dd hoin thanh vl chat lUdng thtfc hien nhiem vu dtfdc giao;
Xiy dimg cd chd Nhi ntfdc cap trtfc tidp hd trd kinh phi cho ede ddi tUdng chinh sdch dd cdc ddi ttfdng elunh sdch chi tra eho cde ddn vi stf nghidp cung cdp dich vu, thay vi cap hS trd qua cdc ddn vi stf nghidp.
Ciing vdi cdng tac qudn ly nhd ntfdc ddi vdi cde hoat ddng stf nghidp, can tang cudng tham gia gidm sdt cua ede doan thd qudn chdng, hpi nghe nghidp vl eda nhdn ddn ddi vdi boat dpng cung ciip cac dieh vu cdng eda cdc ddn vi stf nghidp vl day manh tuydn truyin, qudn tridt tdi tiftig ddn vi stf nghiep cdng Idp.H
T^i li$u tham lAio:
- Nghi djnh s6 43/2006/ND-CP ngiy 25/4/2006 cua Chinh phd quy dinh quyin tu chO, Itf chiu trach nhiSm vS thtfc hi§n nhi$m vu, t6 chOc bd may, bi&n ch4 vk thi chinh dSi vdi dem vj stf nghiSp cdng lip.
- Bio cao danh gii tinh hinh thtfc hiSn ttf chd ta/ chinh theo Nghj dinh s6 43/2006/NB-CP nghy 25/4/2006 eda Chinh phO cua de B^
nghnh, dia phiJemg.
Q U A N LY N G A N QUY' OudC GIA I S6 1411 3/2013
