NGHIEN c a u TRAO BOI ^ (sg03 (164) - 2017 )
Co- che tien luong trong cac don vi su nghiep cong lap cdp tinh tren dia ban tinh Quang Ninh
Thuc trang va giai phap
Nguyen Van Phdng* - Tran Anh Chung**
TOM TAT
Khu vuc su nghiep cdng lap co vai tro quan trpng trong viec cung cjp dfCh vfi thiet yeu cff bdn cho nhdn dan, bdo dam phdt triin theo dinh hu&ng xa hpi chii nghia. So ngu&i ldm vifc trong khu vuc su nghiip cdng vd quy luang chiim ty le l&n nhdt trong tdng sd doi tuang hu&ng luang vd tra cdp tir NSNN, nen viec ddi m&i ca chi hogt dpng, ca che tdi chinh va tien luang coyai tro dgc bipt quan trgng vd cd tinh quyit dinh ddi v&i qud trinh cdi cdch tien luang nu&c ta. Dieu ndy khdn^phdi Id ngoai le ddi v&i Quang Ninh, mpt tinh l&n, v&i khodng 172 dan vj su nghiep cdng lap cdp tinh vd trong do CO khodng tren 8.300 lao dpng ldm viec tgi cdc dcm vi ndy. Vd ddc biet, qud trinh trien khai di dn 25 vi Ddi m&i phuang thuc, ndng cao nan^ luc Idnh dao, sire chiin ddu cua Ddng; thuc hipn tinh gidn bp may, biin che thi cdi cdch ca che tiin luang vd ca cdu Igi bd mdy hogt dpng & cdc dan 17 sir nghiip cdng lap Id diiu cdn thiit phdi duac coi trpng.
• Tir khda: ca che tdi chinh, dan vj su nghiip cdng lap, chinh sdch tiin luang.
ABSTRACT
Public service sector has an important role in providing basic essential services for the communities, ensuring the socialism-oriented development. The number of people working in the public service sector and their wage funds accounted for the largest proportion of the state budget, hence, the innovation of operational mechanism, financial mechanism and wage mechanism plays an extremely important and decisive role in national wage reform process. This is not the exception to the Quang Ninh, a large province having 172 provincial public service units employing more than 8.300 employees. In particular, in the implementation of Project 25 in terms of renovating and enhancing leadership capacities and operational power of the Party, simplification of operational sintciure of public service units, the renovation of salary mechanism and operational structure at these units is regarded as an essential goal.
• lve>" ords: financial mechanism, public service units, salary policy.
Co che. chinh sdch tien cdp chirc vu Ianh dao; phu cdp Tiin luong theo bdc trong luo-ng ciia Nha nude hien hanh thdm nien vugt khung; phu cdp chirc danh nghl nghiep va cac Theo cac \an bdn hien hdnh l^rach nhiem cong viec; phu cdp che do phu cdp theo luong dugc cua Mia nude, lien luong \ len ^m dai theo nghe; phu cdp thdm quy dinh lai Nghj dinh 204/2004/
chuc lam \icc irong cac dan \ i " ' 5 " nghl, phu cdp thu hiit: phu ND-CP ngay 14/12/2004 cua su nghiep cong bao gom, tien cap dac biet: phu cap khu vuc .. Chinh phii ve che do tiin luong luong iheo bdc trong chirc danh Trong do. phu cap uu dai theo ddi vdi can bg. cdng chirc vien nghe nghiep duac tinh theo "ghe ddi \di mgt sd ngdnh cao chirc va luc lugng vu irang vd miic luong co ban nhdn \di he "hdi bang 70% mirc luang hien duac quy djnh trong cdc van bdn so krong iheo bac trong chirc hudng cgng \di phu cap chiic \u khdc ciia Chinh phii, Thu tudng danli nghe nghiep duoc xep: cdc ldnh dao. phu cap thdm nien vugt Chinh phii. Hicn na\, can bd, chi do phu cap luong nhu. phu khung (neu co). cdng chirc, vien chuc idm viee
^ Ths - IV .^5^.^.^, Bp Tdi cliinh; ^* Ths - Chd lich UBND huyen Ddng Son, Thanh Hda
<32> Tap chi nghien ciiu Tai chinh ke'toan
(^o 03 (164)-2017) NGHIEN CUTU TRAO DOI 6 vung kinh t l - xa hgi dac bi^t
kiid khan dugc thuc hien chinh sdch tai Nghi dinh li6/2010/
ND-CP ngay 24/12/2010 cua Chinh phu. Ngoai ra, theo nhung quy djnh ve tien luong trong cdc van khdc nhu nhu Nghi dinh 115/2005/ND-CP ngdy 5/9/2005.
Nghi djnh 43/2006/ND-CP ngay 25/4/2006, va mdi day nhdt la Nghj dinh 16/2015/ND-CP ciia Chinh phii van theo tinh than nang cao lien luong cho khu vuc su nghiep cdng. Vi vay, ndi chung tien luang trong cac dan vi sy nghiep cdng cd budc cai thien ddng ke.
Thyc trang co" che tien luong tai cdc don vj sy nghiep cdng lap cap tinh tren dja ban linh Quang Ninh
Qua nghien cim va khdo sdt cdc don vj su nghiep cdng lap cdp tinh tren dia ban tinh Quang Ninh, tac gia xin dugc man phep dua ra mdt sd dii lieu thdng tin dudi day:
Thir nhat, v l sd lirgng lao dgng lam viec tai cdc dan vi
Qua bdng sd lieu, tdng s6 lao dgng lam viec tai cac dan vi su nghi?p cdng lap cdp tinh tren dia ban qua cdc nam 2011 - 2015 Idn lugt la: 6425 nam 2011, 7062 nam 2012, 7290 nam 2013, 8957 nam 2014 va 8303 nam 2015. Cd the thdy, giai doan tir 2011 - 2 0 1 3 , so lao dgng cd mirc tang ddn dIu (tii 3 - 9%), den nam 2014 cd mirc tang tren 20% so vdi nam 2013. Dieu ndy dugc ly giai bdi sd lugng dan vj su nghiep cdng lap do tinh qudn ly tang them 14 don vj so vdi nam trudc. Tuy nhien, den nam 2015, sd lao ddng lai cd xu hudng giam tir 8957 ngudi xudng cdn 8303 ngudi, giam gdn 7,3% so vdi nam 2014 vdi sd lao ddng gidm la 654 ngudi.
Day la mgt xu hudng tuang ddi phii hgp vdi bdi cdnh cdi each khu vuc cdng tai tinh Quang Ninh theo de an 25.
dan vj su nghi?p cong l|ip cap tinh d Quang Ninh cd mu^ tang deu trong giai doan tir 2011 - 2014:
201.078 trieu ddng nam 2011, 255.242 trieu ddng nam 2012, 311.412 trieu ddng nam 2013 vd 409.721 tri?u dong ndm 2014 va duy chi cd nam 2015 giam ddi chut so vdi 2014 Id 384.688 trieu ddng. Nhu vdy, trong vdng 5 nam, tdng quy tien luong cho lao dgng khu vuc nay da tang gap ddi so vdi thdi ky dau giai doan.
N I U chia trung binh cho sd lugng lao ddng lam viec tai cdc dan vj d cdc nam thi mirc thu nhdp binh qudn/thang/ngudi giai doan nay la: 2,6 trieu ddng d nam 2011;
3,01 trieu ddng nam 2012; 3,06 trieu ddng nam 2013; 3,8 trieu ddng nam 2014 va 3,9 trieu ddng nam 2015. Dieu nay la su tdng hda ciia nhieu yeu td nhu: tang sd lugng don vi, tang sd lugng lao dgng, tdc do tang luang theo 16 trinh ciia nha nude va hieu qua hoat ddng ciia cdc don vj. 6.425
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Qua bang sd lieu tren, cd the nhdn thdy mdt sd net ddc thii vc CO' che lao dgng, lien luong tai cdc don M sir nghiep cdng Idp cdp tinh d Qudng Ninh, cu the nhu sau'
Thii hai, ve chi luong tren tdng kinh phi hoat dgng trong ndm eiia cac don vi
Neu xet tren sd tuyet ddi, qu>
tien luang theo cdp bac. chirc vu ciia lao dgng lam vice trong cdc
nam 2011, 7,062 nam 2012, 7.290 nam 2013, 8957 ndm 2014 vd 8.303 nam 2015,
Neu xet ve ty trgng eiia khodn chi luang so vdi tdng kinh phi boat dgng ciia don vj, bilu sd lieu dudi day cd thi cho ta thdy
Tap chi nghien cufu Tai chinh ke toan <^3>
NGHIEN CQU TRAO DOI (So03 (164) - 201?) chi lucmg la khodn chi chiem ^
trgng tuang ddi Idn, ddng vai tro quan trgng trong cac khodn chi cua cdc don vi su nghiep cong, ddc biet Id trong ITnh vuc y tl va gido due, vao khoang tir 13 - 18,5% tdng kinh phi hoat ddng ciia cac dan vj.
Thir ba, vl tinh hinh chi tra thu nhap tang them trong nam cho lao ddng tai cdc dan vj.
xuyen, miic thu nh^p tang them cua lao dgng tai cac don vi nay CO miic tdng ddng ke, gdp hon 10 lin so vdi thdi ky dau nam 2011.
Dieu nay cho tfiay y nghTa vd hieu qua md ca che tu chii mang Iai - gdp phan dang ke lam tang them thu nhdp cho lao dgng tai dan vj sir nghiep cdng lap - tao ca che khuyen khich tang nang sudt vd hieu qua lao dgng.
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3 4Linh vyx s v nghifp corg Don vj ty dam bao todn b$
kinh phi hoarding Sir nghiep Y l l Sir nghiep khac Dan vj t y d a m bao 11191 phan chi phi hoat d^ng Sir nghijp giao dye dao lao Sir nghiep Y tS Su nghiep van hoa, TT,DL Su nghiep khac Do-n vj do NSNiV dam bao toan b9 h o a i d p n g Sir nghiep giao dye dao lao Su nghiep Y l£
Sir nghif p van hoS, TT, DL S;r nghiep khac
N i m 2011
13,98%
28.62%
11,36%
13,61%
23,72%
11,52%
7,66%
7.07%
17,87%
16,73%
23,42%
27.17%
18,60%
N i m 2012
N,68%
33,90V 12,J1%
14,61%
25,25%
11.15%
13,78%
8,03%
19,30%
17,10%
27.99%
23,51%
23.01%
N i m 2013
18,92y 33,81°/
18,48"/
16,07%
29,93°/
9.87°/
29,35%
11.15%
20,17%
18.49%
22,57%
28.62%
23,68%
N i m 20)4
16.03"/
20.09°/
15,76°/
16,43%
33,16°/
12,36%
17,81%
12.95%
24,76%
2 4 , 1 1 % 29,79%
41,16%
25,2S%
Nflm 201s
16,70%
30.35%
15,97%
18,41%
20,34%
28,39%
13,02%
1 6 ^ 6 % 39,57%
11,95%
8,16%
14.71%
Dua vao bang so lieu, co thi thay, tdng thu nhap tang them d cac nam cung bien ddng tang tuong ling vdi bien ddng tang cua Idng quy luang. Cu l h i nam 2011 la 100,449 trieu ddng. nam 2012 la 131 537 trieu ddng. nam 2013 la 140.534 trieu d6ng. nam 2014 la 213.035 trieu d6ng va nam 2015 la 188.496 trieu d6na
\'di nhung con sd nay, \et mdi uroiig quan so vdi sd lieu vi tdng qu> luong. thu nhap tang them o cac don vi su nghiep eong lap chiem khoang 50% t6ng qu\
luiVTig. Dae biet. a cac dcm \i su nyhiep cdng lap lu dam bao loan bo kinh phi hoat dgng thudnu
Danh gid thuc trang co che tien lutmg tai cdc don vi su- nghiep cong lap cap tinh d Quang Ninh va mgt so d£ xudt
Mac dii trong nhiing nam qua.
Dang, Nha nude va tinh Quang Ninh da cd nhieu chinh sach cai thien lien luang trong khu vuc su nghiep cdng noi chung va cac don vj su nghiep eong lap tren dja ban tinh Quang Ninh ndi rieng nhdm giiip cho thu nhap eua lao ddng trong cac dan vi nay ddn duoc cai thien, Tuy nhien, nhCrng con sd va xu hudng bien ddng tang ciia qLi\ iirong \a thu nhap eiia lao dgng trong cac dan vj su nghiep cdng lap cap tinh d Quang"Ninh qua phan tich dtren mdi chi phdn
nao cho thay dugc miic tfing vh so tong, va neu tfnh ra thu nhdp binh qudn cho mgt lao dgng/
thdng mac du cung Id tang nhung van khong ddng kk so vdi miic tang ciia thu nhdp trung binh a khu vuc tu nhan. Con sd thu nhap binh quan 3,86 hieu ddng/thdng/
ngucri d nam 2015 van la thdp so vdi miic sinh hoat tning binh ciia ngudi dan. Do do, cd th^ nhdn djnh mgt each khdch quan vk chinh sdch ti^n luang trong khu vuc su nghiep cdng cdn nhi^u han che d mgt sd khia canh sau:
Mpt la, tien luong ciia can bd cdng chiic, vien chiic bj rang budc va chi phdi manh ciia Ngan sach Nhd nude, nen cQng rat thap va thap hon khu vuc san xudt kinh doanh, chua bao dam cho can bd, cdng chirc, vien chirc sdng chii yeu bang tiin luong;
thu nhap ngoai luong Idn. la mgt trong nhung nguyen nhan cua tieu cue, tham nhung: quan he lien luang chua hgp ly, cac miic luang theo he sd tien lucmg gdn qua chat vdi lien lucmg tdi thieu chung; lien luang chua gin that chat vdi vj tri, chirc danh va hieu qua cdng tac, chat lugng cung cap djch vu cdng.
Hai Id, lien luong chua tao ra dgng lire du manh cho ngudi hudng luong phat huy iai nang va cdng hien, Tien luang thap khong kieh ihich dugc can bo.
cdng chirc gan bd \di nha nude, khdng thu hut dugc nhan tai.
ngugc lai, ngudi lam \iec gioi.
ngudi ed tai bd khu \ ue nha nude ra lam viec cho khu vuc ngoai nha nude, nai cd lien luang \a thu nliap cao. cd xu hudng tang.
Ba Id, trong khi tien luong khdng dii song, thi thu nhap ngoai luong lai rat cao \a khdng kiem (Xem tiep trang 51) Tap chi nghien ciiu Tai chinh ke'toan
.^S£03 (164) - 2017) TAI CHINH DOANH NGHlfP ten ROE ddi vdi mau gom cdc
DNXDNY.
Quy md tdi sdn (Lnsize):
chi tieu ndy cd he s6 hdi quy la 0,341, vdi mirc y nghTa 1%, cho thdy khi quy md tai san tang 1% thi ROE chi tang rdt it vdi mirc tang la 0.00341 Idn (-0.341/100). Digu nay cho thdy, quy md tdi san tdc dong khdng nhiSu tdi HQSXKD ciia DNXDNY.
Khd ndng thanh todn (Liq- uid): vdi he so hdi quy la 0,029 d miic y nghia 10%, cho thdy khi tang dugc he sd kha nang thanh loan lhi se gia lang dugc ROE. Trong nhirng nam qua, nen kinh le cd nhieu bien ddng.
C^c DNXDNY niem yat khd khan trong thu hdi cdng ng dan tdi linh hinh lai chinh han che.
Mdt s6 DNXDNY duy tri dugc khd nang thanh todn tot tao ra CO hgi Idn trong kinh doanh tir do gia tang duac HQSXKD.
5.2. Cdc nhSn to co quan hp ttgugFc chieu v&i ROE
Tdng tru&ng tdi san (Size- Growth): h? sd cua chi tieu nay la -0.00078, tuy nhien trong md hinh thi chi tieu nay chua co y nghTa thdng ke, tire la chua ket ludn dugc gi ve moi quan he giii-a tang trudng tai sdn va ROE.
6. Ket luan
Nhu vay, ket qua phan tich tdc ddng cdc nhdn td anh hudng tdi HQSXKD ciia DNXDNY cho Ihay chieu hudng va muc do lac ddng ciia timg nhan id den ROE ciia cac DNXDNY.
Ket qua nghien eiru iren day ggi y rang de lang dugc ty
su^t Igi nhu^n VCSH d cdc DNXDNY can tang dugc khd nSng sinh Idi ciia VKD, tdng t6c do luan chuyen VKD, cdi thi?n khd nang thanh todn trong khi do, viec gia tang quy mo tai sdn cua DNXDNY can dugc xem xet mot cdch than trgng.
Tai lifu tham khao:
LeDuc Hoang, Trdn Minh Tudn, Nguyen Phiing Chdu, Nguyen Hoang Anh (2016), Nghien ciru vi dnh hu&ng cua cdu true so hiiu nhd nude tai hi4u qua hoal dong tgi cdc doanh nghiep xdy dung niem yet. Tap chi Kinh le vd Phdt Inin. Dgi hoc Kinh te Quoc ddn.
TS. Tran Thi Thanh Tu (2009), Tdc dong cua ca cdu von den khd ndng sinh loi trin vdn chu sa hiiu ciia cdc cdng ty mini yet Iren lhi truang chung khodn Viet Nam, de tdi nghien cihi khoa hoc cdp Bg, Bo Gido due vd Ddo tao.
Cff che tien luffng trong cac dffn vj
soat dugc dan den lam meo md quan he lien luong irong khu vuc nay Thu nhap ngoai lucmg Idn, cd phan hgp phap, hgp ly, nhung cd phan do tham nhung, tieu cue trong thi hanh cdng vu (tir bieu xen, lir co che xin - cho, lir co che
;in chia, tir tao san sau..).
Bdn Id, tien luong nha nude qu>' dinh tra cho can bd, cdng chiic. \icn chirc cdn thap, nhung tdng quy krong va trg cap do ngan sach nha nude bao dam lai chiem klia cao irong idng chi ngan siich nlia nude Vice ihuc hicn chii Irutmg xa hdi hoa cac hoal dung su nghiep cdng (djch
\u cdim) con Lhani, nh;it la Irong
\ le, iiiao due \;i dao tao .. liim khd khan cho cai ciich lien luong
\a lao niziiun dc lia krong cao cho \ icn uhuc khu vuc sirnghicp.
can bd, cdng chirc khu vuc hanh chinh nha nude.
Ket luan
Ndi tdm lai, khu vuc su nghicp^ cdng lap trong nhung nam gan day tang manh vk td chirc va bien che trong dd quy md ciia NSNN cdn nhd lai phai ganh vac nhieu nhiem vu phat trien kinh te, xa hgi ciia dk nude, va Quang Ninh cung nam trong xu hudng dd. Viec phan phoi tiSn lucmg trong cae dcm vi su nghiep con bat hgp ly, chua tao ra dugc dgng lue phan dau hoan thanh cdng viec ciia ddi ngu can bd, vien chirc trong don vj su nghiep cdng. Do vay. nham bao dam chi phi lien lucmg tinh dii trong gia dich vu su nghiep cdng hudng kinh phi ciia NSNN cin ihi^l phai thuc hien cai id he thong
(Xem tiip trang 34) eae don vi su nghiep cdng lap, theo hudng thu hep cac dan vi sy nghiep hudng kinh phi NSNN bang each cd phan hda cac don vj su nghiep hoac cd the giai ih£
cac don vj su nghiep cdng xet ihay khdng can thiet hoac hoat dgng cung cap djch vu triing Idp, ddng thdi nghien cim ddi mdi chinh sach phan phoi tiin luong trong cac don vj su nghiep theo hudng gan vdi chat lugng, hicu qua cdng vice./.
Tai lieu tham khao:
Nghl dmh s6204/2004/ND-CP Nghl dmh 5d' II5/2005/ND-CP Nghl dmh 5(5 43/2006/ND-CP Nghl dmh s6 116/2010/ND-CP Nghl dinh s6 16/2015A\'D~CP Bdo cdo kel qud thuc hien Nehi dinh so 43/2006/ND-CP ciia cdc dan VI su nghiep cong Idp tren dia hdn Imh Quang Nmh cdc ndm 2011 2012 2013. 2014. 2015
Tap chi nghien ciifu Tai chinh ke toan C51)
