LOTRINHTHUHOCPHICUACACTRl/CHNGOHCONGLAP- TINH OUNG, TINH DU CHI PHI OAO TAO
Th.S. Hoang Thj Nguyen "',TS. Bang H u y T h a i ' M S . Nguyen Duy Lac'^', ThS. Bill Thj Mai Anh'", ThS. Nguyen Thi Thu Ha'"
"'TrUdng Cao dang Cdng nghiep vd Xdy dung
"'Dgi hgc Md Dia Chdt Ha Noi
Tom tat
Khi chuye'n doi cd ehe quan ly nha nddc t d viee cap ngan sach cho cac t r d d n g Oai hpc cdng lap sang co c h e t d c h i i ve mpi mat t r o n g d d c d t d c h u ve tai chinh thi viec t i n h toan mdc hpc p h i eho p h u hop gida loi ieh cua eae trddng va ngudi hpe la rat can thiet. Xay ddng bai toan t i n h hpc p h i cho cac t r d d n g OH cdng lap tren CO sd toi da hda ngudn t h u t d hoc phi va eac tieu chua'n rang bupc ve so lupng tuyen sinh eda eac trddng theo quy dinh eua Bd giao due. Giai bai toan ve hpc phi de xac djnh so ldpng sinh vien va mdc hpc phi de cd gia trj thu dddc la Idn n h a t Td dd lam cd sd ehp cae trddng tham khao de tinh toan sd Iddng tuyen sinh va mdc thu hpc phi de dat dupc gia trj toi du.
TCtkhoa: Quan ly tdi chinh, trddng Dgi hoe cong lap, hgc phi, toi Uu gid tri.
Abstract
When switching mechanism ofstate management from the funding for public universities into autonomous mechanisms in all aspects including financial a u t o n o m y the fees calculated t o suit t h e interests of schools and learners is essential. Construction calculate the tuition for public universities o n the basis of maximizing revenues from tuition and binding standards on the number of school enrollment as stipulated by the Ministry of Education, Solve the problem of school fees to determine the number of students and tuition to the value obtained is the largest. Since then the basis f o r t h e reference to calculate the number of enrollment and tuition rates to achieve optimal value.
. Keywords: Financial management public universities, tuition fees, the values optimization.
l . B a t v a n d e
Kinh phi dao tao trong eae trddng OH cong lap d Viet Nam hien nay la van de quan tam cua nhdng nha quan ly d cap dp nha nudc, cae trudng OH edng lap dac biet la eua ngddi hoc. Theo Nghi djnh 16/2015/NO-CP eho phep cac trudng duoc t d chu cae khoan thu, chi theo quy dinh. Nhd vay, hpe phi dan thoat khdi ehinh sach ho trp eua nha nude, tien den tinh dung, tinh du dam bao eho kinh phi dao tao. Chinh sach hpe phi n h u mde gia ma ngudi hpc phai tra cho mdc djch vu dao tao. Thay doi phupng thdc quan ly tai ehinh trong cac trudng OH edng lap la can thiet cap bach, giao eho eac trddng thde hien t y ehu hoan toan, ehju trach nhiem ve chat lypng dao tao cua don vj.
2. Co scr ly thuyet va xay ddng bai toan tinh hpc phi 2.1 Hgc phi va cdc ye'u to cdu thdnh
Theo nghj dinh so 16/2015/ND-CP cae don vj sy nghiep ndi ehung va cae trddng DH cdng lap ndi rieng dang chuyen dich sang t u chu hoan toan trong dd cd
t d chu ve tai chinh. Hpc p h i cd the gpi n h d gia ca ciia dich vu dao tao. Hien nay, de t i n h d u n g , tinh du cac chi p h i dao tao, nha nddc cho phep cae trddng t y tinh toan hpc p h i tren dieu kien cua t r y d n g cung nhy chat lypng dao tao nha t r u d n g cung cap, dUde sy chap thuan eiia ngddi hpe.
Hpe p h i la toan bp chi phi phuc vy cho giang day va hpe tap eua sinh vien. Hpc p h i cd the tinh cho toan khda hpc va hpc phi theo t i n ehi. Hoe phi dam bao cac khoan chi phi toi thieu chi tra cac chi p h i thddng xuyen n h d ehi phi ve tien Iddng, tien cdng, va cac khoan cd tinh ehat tien cdng, tien Iddng; cac chi phi hanh ehinh;
chi phi quan ly; cac ehi p h i chuyen m o n ; . . . chi phi khau hao TSCD va mot phan tich luy. Hien nay, mdc hpc phi cua nddc ta edn thap hPn nhieu so vdi hpe phi ciia eac nudc trong khu vdc va tren the gidi, do do nha nddc can xem xet den ehi tieu chat Iddng, phan cap hpc thdng qua chinh sach hoc phi, tach biet rd rang gida cac chinh sach hpe phi va chinh sach du tien xa hpi.
[22] K H O A H O C D A Y N G H E So 36 thang 9/2016
Nhu vay, ehinh sach hpc phi va chinh saeh ho tra sinh vien cd dieu kien duoc hpc dai hpe la hoan toan khac biet nhdng deu giup cho eae trddng cd duac ngudn lyc tai chinh. Nha t r y d n g can xay dung bai toan tinh hpe phi phu hpp dam bao chat lupng dao tao va phat trien nha trddng on djnh ben vdng.
2.2 Xay dung bai toan tinh hgc phi
Tren ca sd ve chinh sach hpc phi neu tren, tac gia xin de xuat each xac djnh mdc hpc phi cy the eho ngudi hpe, day cung la t h d n g le quoc te, hpe dai hpc la de cd nghe, tao thu nhap de nudi sdng ban than va gia dinh nen ngddi hpc phai ed trach nhiem vdi nghe minh Ida ehpn va ddng gdp kinh p h i d a o tao. Tuy nhien de nhan dupe sy ddng thuan eua xa hdi thi can cd Id trinh tinh hpc phi trong giao due dai hpe. Tae gia xin de xuat ve xay d y n g hpc phi Sam bao m d c t d i thieu ehi phi t h d d n g xuyen, nhdng cung khdng qua eao anh hddng den quyen Ipi eua ngydi hpe.
Chi phi hoat ddng t h u d n g xuyen eua d o n vj la toan bp eac chi phi nhy: tien tyong, tien cdng, chi phi hanh chinh, chi phi ehuyen mdn khae, ...chi cho hoat dpng dao tao.
Chi phi dao tao la chi phi bd ra de nha trudng hoat ddng va phat trien, gom chi phi t h y d n g xuyen, chi phi kha'u hao va ea phan trich quy tich luy cho sd phat trien lau dai cua ddn vj (mdc trich nay theo quy djnh cua Bp tai ehinh va ND 16/2016/ND-CP).
Tac gia xin de xuat bai toan ehi phi tdi du cho viec xay dung mdc hpe phi day du, phu hpp vdi dieu kien eua trudng de dam bao cac khoan chi va gan lien vdi chat lypng dao tao.
Nguon thu = Thu hgc phi-^ Ngan sdch + Thu khac Ngudn thu t y ngan saeh cap dupe eae eae ep quan tham quyen cua nha nUdc phe duyet theo quy djnh.
Cae ngudn thu khac t d djch vu eua cae don vj ddoc hach toan theo nguyen tac n h u hoat dpng san xuat kinh d o a n h , , cdn lai de nop thue va trich lap quy cua don vj. Do dd de co cau eae bien tac gia chl de xua't ve nguon thu t d hpe phi. Ngudn thu t d hpe phi trong nam dupc tinh bang sd tien hoc phi eua 1 sinh vien ddng gdp nhan vdi sd luang sinh vien trong nam.
V=PxQ
V:Gia trj thu t y hpe phi Q: Sd luong hpc sinh trong nam P: Myc hpc p h i / hpc sinh trong nam 2.2.1. Xdy dung moi rdng bupc ve hgc phi
Vdi mde hpe phi tae gia de xuat hpc phi day du trai qua 3 giai doan, theo Id trinh thyc hien tuy thudc vao dieu kien ap dung thyc te, nhung hpc phi phai dam bao mdc tdi thieu dap dng dupc chi phi t h u d n g xuyen va khong vupt qua mdc tran la tdng hpp cac ehi phi va mpt phan trich lap eac quy theo quy djnh eua co sd dao tao.
C__<P<C,^-hC„„„-i-S Trong dd:
P la hpe phi day dii mpt sinh vien phai ddng gdp.
C.^: Chi phi t h y d n g xuyen cho hoat ddng dao tao
C : Chi p h i hao m d n tai san co djnh cho hoat ddng dao tao
S: Cac quy trich lap eua d o n vj.
* Chi phi thudng xuyen cho hogt dpng ddo tgo Cae chi p h i t h d d n g xuyen dddc tinh n h d sau:
C^ = W + C,^-i-C^„
Trong d d :
W: Chi phi ve tien cdng, tien luong cua giang vien tinh cho 1 hpc sinh t r o n g nam hpe.
C,^^: Chi phi quan ly hanh chinh C ^: Chi phi chuyen m d n .
-F Ve chi phi tien eong, tien luang: Odi vdi ehi phi ve tien edng, tien Iddng cua giang vien t i n h eho 1 hpc sinh trong nam hpc bao g o m cac khoan chi tra cho giang vien theo chUOng trinh dao tao, de de dang eho viec t i n h toan tien cdng, tien Idong, tac gia tong hop so tiet theo ehdong trinh dao tao da dddc bp phe duyet.
W :
Tong chi phi tien cong, luang cho khoa hgc Sd hgc sinh x so ndm
hoc
Tong tien edng, tien luang khda hpc = /-i
1=1
Trong do: D^: D o n gia tien Iddng cho 1 gid chuan 6 trinh dp giang vien mdc i.
T:S6 tiet giang d t r i n h dp giang vien m d e i -f Chi phi gudn l-y hdnh chlnh.
La toan bd cac ehi phi chi eho bp phan hanh ehinh bao gdm tien cdng, tien luong, cae ehi phi quan ly khac chi eho bp phan quan ly.
Chi phi nay dupe tong hpp dda tren mde dp tinh toan eua nam trddc va udc tinh tang cua nam tiep thep.
+ Chi phi chuyen mon
Ooi vdi don vj dao tao thi chi phi chuyen mdn chiem mdt ty trpng Idn trong cO cau chi phi eua don vj. Chi , p h i chuyen mdn bao g o m cac chi phi dao tao nang
cao trinh dp giang vien, eae ehi p h i khoa hpc, hdi thao chuyen m o n va cac chi phi thyc hanh, t h i nghiem, thye tap,... Chi phi nay gan lien vdi kha nang tai ehinh cua tdng trudng.
* Chi phi hao mon tdi sdn cocTinh
Trudc day, trong hoat dpng cua cac trudng OH cdng lap, chi phi nay t h d d n g khdng ddoc tinh den bdi gia trj tai san ddoc nha nudc 3au t d eho t r u d n g , trudng t d quan ly va sd d y n g , gia trj trich hao m d n dupc t i n h vao quy phat trien sy nghiep nha t r y d n g . Thep ed che hien nay, khoan ehi phi nay chiem ty le t d d n g ddi phu thudc
So 36 thang 9/2016 K H O A HOC D A Y N G H E [23]
vao trang thie't bj n h a t r d d n g va dddc tinh vao gia cua hpc phi theo Id trinh nhat djnh do eac trddng de suat de dau t d trang thiet bj.
• Cacquy trich lap tgi dan vi.
Odn vj phai tien hanh trich lap cac quy phuc vu cac hoat dpng trong dPn vj nhd:
-I- Quy phat trien hoat ddng sd nghiep:
+ Quy on djnhTN -I- Quy khen t h u d n g phuc Ipi
-I- Quy khac: Ddpc lap thep quy djnh cua phap luat - Phan cdn lai t d sd thu bu ehi: Ddae bo sung quy phat trien sy nghiep
Nhd vay, de tinh day du ve hpc phi trong qua trinh dao tao dam bao mdc dp hop ly va tdi du cho cac co sd dao tao ddn vj se tinh toan mde hpe phi d mde phu hpp vdi dieu kien eua
P>C,_ (1) P < C„ -I- C^„,^-i- S (2) 2.2.2. Xdy dung bien so lugng sinh vien (Q)
De tdi Uu hda nguon thu t d hpc phi dao tao, ngoai mdc hpc phi ddng gdp eua tdng sinh vien cdn de cap den bie'n quan trpng la so Iddng sinh vien dao tao. Vdi so lypng sinh vien can cdvao nguon lye cua n h a t r d d n g theo eae quy djnh cua bp giao due de xay ddng ehi tieu hpp ly. Can cd theo thdng t d sd 57 ngay 02/11 /2011 ciia Bd giao dye dao tao, ve viec xac djnh chi tieu tuyen sinh cho cac CO sd giao due trong ca nddc.
*Tieu chive sd hpc sinh, sinh vien chinh quy/ 1 giao vien, giang vien quy doi cua CO sd dao tao.
Sd sinh vien chinh quy/01 giang vien quy doi theo nhdm trddng ddpc quy djnh khong vUot qua eac dinh mdc nhusau:
Bang 1. Djnh mii'c quy doi so sinh vien tren giang vien
DVT: Sinh vien
TT
1 2 3
Nhom trirong
Mhom tradng Y-Duac Nhom trudng ngiie tiiuat, TDTT
Cac tnrdng khac
So SV chinh quy/01 GV quy doi Oai hoc
15 10 25
Cao dang 20 15 30 Giang vien cua eo sd dao tao dupe quy doi ve cung mpt trinh dp de tinh cac tieu chi xac djnh ehi tieu tuyen sinh hang nam.
Doi vdi cae trudng dai hpe, eao dang, hpc vien: lay sd giang vien ed trinh dp thac si lam ea sd xae djnh tieu ehi tuyen sinh dao tao trinh dp dai hpc, cao dang trong nam, cac trinh dd khae ddoc quy ddi ve giang vien cd
trinh dp thac sl theo he sd sau (theo t h o n g t d sd 57/
BGD-DT, ngay 02/11/2011 cua Bp giap due va dao tao):
Bang 2. He so quy doi giving vien cac he tai triTofng B H
TT 1 2 3 4 5
Trinh do Gianq vien co trinh do dai hpc Giang vien co trinh dp thac sl Giang vien co trinh dp tien sl Giang vien co hoc ham pho giao sU Giang vien co hoc ham giao sU
He so 0.8 1.0 1.5 2 3
Ooi vdi cac t r d d n g CD, TC: lay so giang vien cd trinh dp dai hpc lam eO sd xae d j n h chi tieu tuyen sinh dao tao trinh dp CO va TC he chinh quy t r o n g nam. Giang vien cd trinh dp khac dddc quy ddi ve giang vlen, giao vien cd trinh dp dai hpe theo he so sau (theo thdng t y so 57/BGD-DT ngay 02/11 /2011 cua Bd giao due va dao tao):
Bang 3. Bang he so quy doi giang vien cac he tai trudng CB
TT 1 2 3 4 5
Trinh do Giang vien co trinh do dai hoc
Giang vien co trinh do thac sl Giang vien co trinh dp tien sl Giang vien co hoc ham pho giao su
Giang vien c6 hpc ham giao sU
He so 1.0 1,3 1.5 2 3 N h d vay t h o n g qua tieu ehi nay ed the tinh toan ddpc chi tieu tuyen sinh can c d v a o sd ldpng giang vien quy doi.
Sd ldpng giang vien quy doi
(v= z
N,.H,Trong do: Q,,: la sd Idpng giang vien quy ddi.
N: La so Idpng giang vien trinh do i.
H: La he so quy doi trinh dp i.
So ldpng tuyen sinh theo tieu ehi 1 (Q1) = Q^OM
Trpng d d : Q,: So ldpng hpc sinh tuyen sinh theo quy che 1.
D M : la djnh mdc quy doi cua nhdm trddng.
Thdng qua ehi tieu nay tae gia de xuat mpt rang bupc ve so lypng hpc sinh tuyen sinh n h d sau:
Q < Q , ^ O M (3)
Ngpai tieu chi ve so Iddng giang vien quy ddi, mpt tieu ehi de xac djnh chi tieu tuyen sinh chp cac don vj d d la dien tieh san xay d y n g tryc tiep phuc vy dao tao thupc sd hdu eiia cd sd dap t a p / sinh vien. Dien tich san xay d d n g trde tiep phuc vu dao tao bao gdm hpi trddng.
[24] K H O A H O C D A Y N G H E So 36 thang 9/2016
giang dudng, p h d n g hpc ea loai, t h d vien, trung tam hpc lieu; phdng t h i nghiem, p h d n g t h y c hanh, xddng thye tap, nha tap da nang. Odi vdi cac trddng dai hpc, cao dang binh quan 1 sinh vien khdng thap hon 2 m ' .
Sd lupng sinh vien tuyen sinh theo tieu ehi nay ddoc xac dinh la:
(4)
(Sj la dien tich san xay d y n g trde tiep)
So ldpng hpc sinh trong cac dan vj phai la so nguyen, Q > 1 (5)
Oe tinh toan mdc hpe phi toi uu va sd luong hpc sinh sinh vien tuyen phu hdp thi tac gia de xuat bai toan tinh toan hpc phi tdi uu bang sy ket hop cac rang bupc (1),(2),(3),(4),(5).
Q<Q^.DM
e > i
P>C„
3. Giai bai toan hoc phi
Sau khi xay d y n g bai toan tinh toan m d c h p c p h i t d i du thu dupe t d ngudn hpc phi vdi so lupng tuyen sinh dam bao cac dieu kien theo quy djnh cua Bp giao due dao tao. Viee tinh toan ra ket qua cd the sd d y n g dng dung giai toan tren Excel (Solver). Ket qua tdi Uu la mdc hpe phi va sd luang tuyen sinh phu hop cho gia tri t h u t d hpc phi la tdi da, trong dieu kien don vj tuyen dung, du sd lypng sinh vien theo quy dinh t d nguon lde cua nha trydng.
4. Ket luan
Hpc phi la van de quan tam cua rat nhieu ddi tdpng, t y CO quan quan ly den ngudi hpe. Tinh dung, tinh dii
chi phi, can ddi hai hda ldi ich t d ngddi hpc va don vj mang lai hieu qua cho giao due. Theo t i n h toan hien nay, hpc p h i tai cac t r d d n g OH cdng lap is Viet Nam mdi dap dng t d 40 - 50% kinh p h i dao tao tdi thieu. Td nam hpc 2016 - 2017, cae t r d d n g bat dau chuyen sang hudng tinh hpe p h i theo chi p h i phat sinh, t d c h u t r o n g tai chinh, giam ganh nang cho NSNN, tuy nhien mpt sd t r y d n g DH edng lap edn khdng tuyen du sd ldpng, tieu chi hpc p h i la yeu to canh tranh t r o n g cdng tae tuyen sinh nen hpe p h i cdn chda dddc t i n h d u n g , tinh du F ]
Tdi lieu tham khdo
1. Bp giao due va dao tao, 2010, Sdo cdo tong hgp phdn tieh hien trgng ve qudn ly tdi chinh trudng DH, HaNoi
2. Bo tai chinh, 2006,Thdng tU so 7i/2006/TT-BTC ngdy 9/8/2006 hudng ddn thuc hien ngh'i dinh so 43/2006/
ND-CP ngdy 25/4/2006 cua chinh phu quy dinh quyen tU chu, tuchiu trdch nhiem ve thuchien nhiem vu, to ehdc bp mdy, blen che vd tdi chinh doi vdl dan vt sU nghiep cong lap, Ha Ndi.
3. Chinh phd, De dn dpi mdi ca bdn vd todn dien gido due DH Viet Nam glal dogn 2006-2020,11 /2005
4. Chinh phu, 2006, Nghi dinh 43/2006/ND-CP ngdy 25/4/2006 quy dinh quyen tU chil, tU chiu trdch nhiem to ehdcbp mdy, bien che vd tdi chinh doi vdi dan vi sunghiep cong lap.
5. Chinh phu, 2015, Nghi dinh 16/2015/NB-CP ngdy 14/2/2015 quy dinh quyen tU chu, tUchiu trach nhiem to ehdcbp mdy, bien chevd tdi chlnh doi vdi dan vi sunghiep cong lap.
6. Vu tai chinh Ngan hang Bp tai chinh, Tmh hinh trien khai thuc hien chlnh sdch tin dung hge sinh, sinh vien giai dogn 2007-2011, nhdng ket qud dgt dugc- khd khdn vd dinh huang trong thdi gian tdi, Ky yeu hpi thao khoa hpc "ddi mdi eo che tai ehinh doi vdi cd sd giao dycDHCL'Bp tai chinh.
7. Fieden Jonh, 2008, Global trends In university governance,\Nor\d Bank.
8. Tom Christensen, 2011, University governance reforms: potential problems of more autonomy?, Springerlink.com.
N g a y n h a n b a i : 0 5 / 9 / 2 0 1 6 N g a y p h a n b i e n : 2 0 / 9 / 2 0 1 6 N g a y d a n g : T h a n g 9 / 2 0 1 6
