TlJ CHU DOI V 6 l CAC TRlTdNG DAI HOC CONG LAP:
TIEP CAN Ttr GOC DO TAI CHINH
BUIKIMTHANH'*'
Tom tat: Ciing vdixu hUdng phat trien chung, boat dgng dao tao cua cac tntdng dai hpc cong lip cua Viet Nam cOng ddn tiin tdi tii chii hoa. Thong qua viec ban hanh Nghj dinh 16/2015/ND-CP, vi quy dinh ca chi' tii cha .ddi vdi cac dan vi sti nghiip cong lap va Nghi quyet 77/NQ-CP, ve viic thi diim ddi mdi ca che boat ddng dd'i vdi cac ca sd giao due cong lip, giai doan 2014- 2017, NhA nitdc da xac dinh tii chu dai hgc la xu hudng tat yeu va cac trUdng dai hgc cong lap huge phai thich nghi vdi moi tntdng hoat dgng mdi: Dao tao gan vdi nhu ciu xa hoL Bai viet phan dch, nhan dinh va dita ra nhiing khuyin nghi cin thiit nhim nang cao hiiu qua tU cbu tai chmh tai cac tntdng dai hgc cdng lap a Viit Nam.
Td kboa: Dai hgc cong lap; tti chu tai chinh.
Abstract: Following the universal trend, public universities in Vietnam are getting more autonomous. After Decision no. 16/2015/ND-CP on stipulating the mechanism for exercising autonomy in public administrative uiuts and Resolution no. 77/NQ-CP on pilot renovation of the operation of pubhc tertiary education institutions during the 2014-2017 period, the Vietnamese government has recognized university autonomy as an inevitable trend. As such, public universities are forced to adapt to need-based education. The article analyzed financial autonomy in pubhc universities in Vietnam.
Keywords: Pubhc university; fmancial autonomy.
Ngaynhan bai: 12/10/2019; Ngay sda bai: 5/11/2019; Ngay duyet dang bar 27/12/2019.
1. Td. chu tai chinh - nhufng hanh Trong bao cao tdng quan ve xu thd' quan lang phap ly tri dai hpc trdn the' gidi nam 2008, World Ttf ehli dai hpe dflde dinh nghia la mfle Bank da khai quat bd'n md hinh quan tri dp ddc lap cin thie't doi vdi cae tae nhan dai hoc vdi cic mflc dp tfl chu khae nhau: 1.
can thidp bdn ngoai ma nha trUdng e i n cd ^^ ^inh Nha nUdc kidm soat hoan toan J-"' ' J.1 -' i.1 _. 1 -- A ... •'• •> i. • - fdidn hinh nhU Malaysia); 2. Md hinh ban de CO the thUc hien dflde viee quan tri va K^^'^'-^ " ^ ^ " ^"^" iv±ciiaj ,,
,-•' , , , , . , , .. , „ ,.^ , . - 1 . tfl chii (Phap va New Zealand); 3. Md hinh to chflc noi bo, viec phan bo cac nguon lflc • ^ ^
^.. • , . . ' • \ • 1,- .. v:^ •" ban ddc lap (Singapore); va 4. Md hinh dpc tai chinh trong pham vi nha trUdng, viec . .*- v o •-
, , • , .. , . , . 1 lap (d Anh, Australia). Tuy nhien, ngay tao ra va sU dung eac nguon tai chinh • "^ , , , . ^ . . .? ^, , i v
trcng md hinh do Nha nfldc kiem soat thi ngoai ngan saeh cdng, vide tuyen dung , . , ^ ^ . , ~ ^.^ x. yL ^^
^ , CO sd giao due dai hpc van dfldc hfldng mpt nhan sfl, viec xay dflng eac tieu ehuan che , ^, , , ^ , --i. .a-- -u
• , _ mfle dp tfl chu nhat dinh.
hpe tap va nghien cflu, va cud'i cung, la
quyen tfl do trong vide td chflc thflc hidn ; ~ , '•> TS, Hoc vien Chinh tri quoc gia Ho Chi Minh nghien eflu va giang day'^\ n, http://chuongtrinhkhgd.moet.gov.vn
s6^.^m NHAN LUC KHOA HOC XAHOI Q
Theo Hiep hdi dai hpc chau Au, tfl chii dai hpc gdm 4 npi dung chinh: ttf ehu vd td ehfle, tfl ehu ve tai chinh, tfl chu vd nhan stf va tif chu vd hpe thuat (xem Bang 1).
Tai Vidt Nam, Nghi dinh so' 16/2015/ND-CP ngay 14/2/2015 ndu rd:
"Cd ehd' tfl ehu cua ddn vi sii nghidp cdng la eac quy dinh ve quyen tfl chu, tU chiu traeh nhidm trong vide thiic hidn nhidm vu, td chflc bd may, nhan sfl va tai chinh cua ddn vi sfl nghiep cdng". Thee dd, cac trfldng dai hpc cdng lap la rapt ddn vi sfl nghiep cdng lap thi ddng nghia vdi viec cac trfldng eiing ed quydn tfl chu, tfl ehiu trach nhidm trong vide thfle hidn nhidm vu, td chflc bd may, nhan sii va tai chinh.
Thdi gian gan day, tU chii trong giao due dai hpe Viet Nam da ed nhifng ehuyen bid'n tich cflc, cac cd sd giad due dai hpc (GDDH) cdng lap dang chuydn dan tfl md hinh Nha nfldc kiem soat sang md hinh Nha nfldc giam sat vdi quyen tfl ehii dai hpc dfldc md rdng. Khoan 1, Dieu 32, Luat Giao due dai hpc nam 2012 quy dinh ro:
"Cd sd giad due dai hpe tfl chu trong cac hoat dpng chu ye'u thupc cac Hnh vflc td chflc va nhan sfl, tai chinh va tai san, dao tao, khoa hpe va edng nghd, hdp tac qud'c td', bao dam cha't Ifldng giad due dai hpc.
Cd sd giao due dai hpe thtfc hidn quyen tfl chu d mflc dp cao hdn phu hdp vdi nang life, kd't qua xd'p hang va ke't qua kiera dinh cha't Iupng giao due"'^'. Nhu vay, trudng dai hpe cd quyen tii chii trong nam linh vtfe: 1) Xay dtfng chUdng trinh, giad trinh, kd' heach giang day; 2) Td ehfle tuyen sinh, dao tao, edng nhan td't nghidp;
3) To ehfle bp may; 4) Huy dpng, quan ly, stf dung ngudn life; 5) Hdp tac trcng va
ngoai nfldc. Tuy nhidn, mflc dp tii chu chua dUde quy dinh eu the. Luat GDDH sifa ddi nam 2018 cd hidu Itfc tfl ngay 01/07/2019 se tie'p tue md rdng quydn tfl ehu ve hpe thuat, td chflc va nhan stf, tai ehinh eho cac cd sd GDDH.
Ve va'n de tu ehii tai chinh, cac tnidng dai hpe edng lap Viet Nam thfle hidn cac quy dinh ve quyen tfl chu tai chinh theo hai Cd ehe: (i) Nghi dinh sd'43/2006/ND- CP va Nghi dinh sd' 16/2015/ND-CP; (ii) Nghi quyd't so' 77/NQ-CP vd thi diem ddi mdi cd chd' boat dpng dd'i vdi eae ed sd giao due dai hpe edng lap giai doan 2014- 2017. Npi dung cua nhflng van ban nay cho tha'y, cac trUdng dai hpe cdng lap dUdc giao quyen tu chu nhidu hdn, nhUng eiing ddng nghia vdi vide hp phai diing trudc nhiing ydu eau eao hdn vd quan ly. Tfl vi thd' dUde ngan sach Nha nUdc trang trai cho cac khoan ehi thudng xuydn tren ed sd dtf toan ngan saeh hang nam, eac trfldng phai ehuydn sang phfldng an quan ly, sii dung tai san Nha nfldc dd cd ngucn thu, vfla tfl dam bao eae khoan chi thfldng xuyen, vfla bad dam chat Ifldng dich vu stf nghiep cdng theo cae tidu ehi, tieu ehuan do ed quan Nha nfldc ed t h l m quyen quy dinh, eiing nhfl sfl giam sat cua xa hpi. De thtfc hien dUdc nhiing ydu eau trdn, cac trudng can ed sU tu ddi mdi quan tri theo hudng hidn dai hdn. Kinh nghiera cua eac trudng dai hpc ldn trdn the' gidi deu eho thay sU hidn hflu va ieh ldi eua kiem toan ndi bd va kidm toan nha nfldc trong md hinh nay.
'^' Luat Giao due Dai hoc, so 08/2012/QH13 do C hoi ban h a n h ngay 18/6/2012.
Q J NHAN LUC KHOA HOC XA H «
BUI KIM THANH Bang 1: Cac npi dung chinh cua t\i chu dai hoc
Tfl chu ve td chflc - Tuydn dung hidu trudng, xae dinh cac tidu chi de tuyen dung hidu trfldng.
- Quyd't dinh nhiem ky/midn nhidm hidu trfldng.
- LUa chpn thanh vidn bdn ngoai trUdng vao ban quan tri/ hpi ddng trudng.
- Quyd't dinh ve td chflc cae khoa, bp mdn.
- Quye't dinh ehu trinh, tieu ehi bd nhiem giao sfl, phd giao sfl.
Tfl chu vd tai chinh - Quyd't dinh mflc hpc phi.
- Tra Ifldng cho giang vien theo thanh tich nghien cflu va giang day.
- Phan bd ngan saeh mpt cae dec lap.
- Sd hflu ba't ddng san, tai san tai chinh.
- Vay mfldn, diu tfl d thi trfldng tai ehinh.
Tfl chii ve nhan sfl - Tuydn dung giang vien va nhan vidn cd nang lflc ma khdng ed stf can thidp tfl ben ngoai.
- Quyd't dinh tidu chi, quy trinh tuyen chpn, sa thai nhan sii.
- Quye't dinh rafle lUdng theo nang liic cua giang vidn, nhan vien.
- Quyd't dinh cac tidu chi tang lUdng, thudng.
- Quyd't dinh cic tidu chi thang chflc vu.
Tu chu ve hpe thuat - Quye't dinh sd' Ifldng sinh vien tuydn sinh.
- Quyet dinh tieu chuan tuydn sinh.
- Md nganh hpe.
- Lfla chpn ngdn ngfl giang day.
- Lfla chpn cd chd' dam bao cha't Ifldng.
- Liia ehpn cd quan Idem dinh phu hdp.
- xay diing ndi dung giang day theo nhflng quy dinh khung.
Nguon: European Umversity Association (2013)
2, Thiic trang t\i chu tai chinh trong cac trflctog dai hoc cong lap cua Viet Nam va cac yeu cau dat ra
Tai Dai hdi dai bieu toan quo'c Iln thfl XI, Dang ta da neu ro: "Tid'p tue doi mdi ed chd' quan ly giao due, dao tao tren tinh than tang cfldng tinh tfl ehu, tfl ehiu trach nhidm cua cd sd giao due, dlo tao".
Day la mdt trong nhflng quan diem mdi mang tinh dot pha trong tfl duy cua Dang ta ve quan ly giao due va dao tao.
Trdn ed sd do, cd chd' ttf chu dd'i vdi cac ddn vi hanh chinh stf nghidp ndi chung, giao due dai hpc ndi ridng da lien tue dfldc ddi mdi vd ed ban theo hudng tid't
Sdl-202S
kiem va nang cao hieu qua sfl dung ngudn liie tai chinh. De'n eud'i nam 2017, Thu tfldng Chinh phu da ky quyd't dinh phd duyet De an thi diem doi mdi cd che hoat ddng giai doan 2015-2017 eho 23 cd sd giao due dai hpe cdng lap trfle thude eac bd, nganh Trung fldng. Trdng dd, 12 trfldng cd thdi gian tfl chii tren 2 nam, 3 trfldng ed thdi gian tfl ehu tfl 1 - 2 nam, 5 trfldng cd thdi gian tfl chii dfldi 1 nam va 4 trfldng radi dfldc giac quye't dinh ttf chu tfl thang 7/2017.
Ke't qua thflc hien tfl chu tai chinh cua eac trfldng cho tha'y, phin ldn cae trfldng da dam bao tfldng ddi to't toan bd hoat
NHAN LUC KHOA HOC XA H$l Q |
ddng chi thudng xuydn, ddng thdi thflc hien traeh nhidm xa hpi dd'i vdi ngfldi hpc thdng qua viec mien giam hpc phi cho eae dd'i tfldng chinh sach, trich hpc bong khuye'n khich theo quy dinh va ed chdnh Ideh thu ldn hdn chi, thu nhap binh quan ciia ngfldi lao ddng tang ldn so vdi giai doan trflde. Tdng ngudn thu cua cae trudng cd xu hUdng tang ldn qua cac nam, tuy nhien cd ca'u ngudn thu chua cd sii thay ddi ro ret trudc va sau tU ehu. Trong do, thu tfl hpc phi va le phi tang 4,29% so vdi thdi diem trflde tfl chu va van la ngudn thu chinh, ehid'm trdn >70% trong
tdng thu eua cae trfldng. Tong thu giai doan thi diem tu ehu nam 2015-2016 la 7.765 ty ddng (khdng tinh dau tU xay dtfng cd ban) so vdi giai doan trUdc khi tii chu nam 2013-2014 la 6.660 ty ddng tang 16,6%, trong do: thu tfl ngan sach nha nude cap giam 16,51%; thu hoat ddng su nghiep tang 23,47%5; thu boat dpng san xuat kinh doanh dich vu (lien ke't dao tao vdi nfldc ngoai, dao tao ngln han, cic hoat ddng tfl va'n, nghidn cflu khoa hpc, dieh vu ho trd dao tao va dieh vu khae) giam 0,17% (xem. Bang 2 - Bao eao tdng kd't eua Bd Giao due va Dao tao*^'.
Bang 2: So sanh tong thu cua cac triicing trvidc va sau khi t\i chu Ddn vi: ty dong
9000,0 8000,0 7000,0 6000,0 5000.0 4000,0 3000,0 2000,0 1000,0
• T h u iS> SV 1 1 ^ ^
• I h u djch vv
• N g i n SNN cap
Nguon: Bio cio tong ki't cua Bd Giao due va Dao tao Sau khi thflc hidn ttf ehu, cd ca'u chi
thay ddi theo hudng tang chi hoat ddng sii nghidp va giam ehi dich vu. Theo sd lieu cua Bd Giao due va Dao tao, nam 2015- 2016, tdng chi cua 10 trUdng tii chu tang them 11,5% so vdi nam 2013-2014 (thdi ky trUdc tii chu), tUdng dUdng vdi 575 ty ddng. Cd ca'u chi ed stf thay ddi: chi tfl dich vu giam ro ret tfl 18,65% xud'ng 16,62%, chi ngan sach nha nflde giara tfl 7,52% xud'ng 6,19%, va ty Id ehi stf nghiep tang len tfl 73,83% len de'n 77,02% trong
tdng cd ca'u chi (xera Bang 3 - Bac eao tdng ke't ciia Bd Giao due va Dao tao'*').
'^' Bp Giao due va Dao tao (2017), Bao cao tong k i t thtfc hien nghi quyet 77/2014/NQ-CP ngay 24 thang 10 nam 2014 cua Chfnh p h u ve thi diem doi mdi cd che' hoat dong doi vdi cac cd s6 giao due dai hoc cong lap giai doan 2014 - 2017, H a Npi.
'^* Bp Giao due va Dao tao (2017), Bao cao tong ket thilc hign nghi quyet 77/2014/NQ-CP ngay 24 thang 10 nam 2014 cua Chinh phu ve thi diem doi mdi cd che hoat dong doi vdi cac co sd giao due dai hpc cong 14P giai doan 2014 - 2017, Ha N6i.
g ] NHAN LUC KHOA HOC XA HU SOM
BUI KIM THANH Bang 3: Ctf cau chi cua cac trvfdfng triicfc va sau tif chu
NguSn: Bao cao tdng ke't cua Bd Giio due va Dao tao Nhin ehung, eac chinh sach eiia Nha
nfldc ve tfl chu dai hpe ndi chung va tfl chu tai chinh ndi rieng, thdi gian qua da dat dfldc nhieu ke't qua tieh cflc, giup cac trfldng chii ddng hdn trdng khai thac ngudn thu va quan ly chi tieu, md rdng va quang ba chfldng trinh dad tad, lien kd't dad tad, md rdng dich vu tfl vln nham nang cao eha't Ifldng, uy tin. Tuy nhien, bdn canh nhflng ke't qua dat dflpc, tfl ehu tai chinh vln ehfla that stf phat huy he't tac dung vi tinh eha't chfla tridt dd, thidii nha't quan, ddng bd trong cae ehu trUdng chinh saeh eua Nha nudc. O khia canh quan ly, ttf chu tai chinh trcng eae trUdng dai hpc edng lap tdn tai nhflng han ehd cd ban sau:
Mot la, nhdng hat cap trong cd che, chinh sich vd ttf chu dai hpc, he tho'ng van ban quy pham phap luat van edn cd nhflng quy dinh chfla phu hdp doi vdi qua trinh van hanh eua cac trfldng dfldc giao ttf ehu;
mdt so'van ban quy dinh cdn thie'u tinh cu thd, gay hUdng din dd'n gay khd khan khi trien khai... Hoat dpng tfl ehii dai hpe cua ckc trUdng dai hpc cdng lap dang chiu anh stf 1-2020
hudng trtfc tie'p ciia Luat Giao due, Luat Giao due dai hpc, Luat Khoa hpc va Cdng nghe, Luat Dau thIu, Luat ve quan ly stf dung tai san edng, Luat Xay diing, Luat Da't dai, Luat Bao hidm xa hdi, Luat Vidn chflc va cae luat vd thud', tai ehinh; cic nghi dinh eua Chinh phu, Dieu le trUdng dai hpc va rat nhieu van ban quy pham phap luat khae.
Thtfc td tridn khai cho thay du da ed mpt sd' van ban "edi trdi" cho eae trUdng dupc "thi diem tU chu", nhflng do tat ca cac van ban dd deu khdng the vfldt qua khdi Luat, dac biet la Luat Giao due dai hpc, Luat Diu tfl Cdng, Luat Khoa hpc Cdng nghe, Luat ve quan ly, sif dung tai san nha nfldc... Vi du, tii chu tai chinh eho phep eac trudng dai hpc edng lap dfldc lien doanh lidn ke't, huy ddng cic ngudn liic xa hdi de phuc vu cho hoat dpng dao tao nhUng eac van ban quy dinh eua Bp Tai ehinh ve quan ly cdng san lai chUa "san sang" cho va'n de nay. Hay nhfl, tfl chii dai hpc cho phep cae trfldng dai hpc cdng lap dflde td chflc hoat ddng dao tao, tuyen sinh... nhflng cac chinh saeh van dung NHAN LUC KHOA HOC XA Hdi Q
trong nganh giao due va dao tao da quy dinh nhieu nara nay chfla dfldc stfa ddi, chfla lara rd traeh nhiem chia se kinh phi dao tao gifla Nha nfldc, xa hdi va ngfldi hpc; thidu quy dinh cu the cho viee huy ddng vd'n tfl cac td chflc tin dung va cae ea nhan, td ehfle nhlm hd trd vide eung ea'p dieh vu giao due dao tao thee nhu cau cua eac trfldng;...
Hai la, nhdng bat cap nay sinh trong triin khai. Khi dfldc giao thi diem tfl chu dai hpc, eac trfldng eung ehfla nhan dfldc sfl hudng dan cu thd tfl phia ed quan quan ly nha nUdc. Dieu nay dan dd'n sii khae bidt trong nhan thfle, each tie'p can va tfl duy ve ban chat, mflc dp va cae dieu kien thflc hidn tfl chu dai hpe giiia cae trfldng va cac ed quan quan ly, gay khd khan, lung tung trong vide td ehfle thflc hidn. Vi du: Vd ehinh sach thu hpc phi. Trong sd'eae trUdng dupc giao tu chu tai chinh, cd sau trfldng thupc tdp dau dfldc giad tfl chii: Dai hpc Kinh td' Qud'c dan; Dai hpe Kinh te' Thanh phd' Hd Chi Minh; Dai hpe Ngoai thfldng;
Dai hpe Tai ehinh - Marketing; Dai hpc Ten Dfle Thing va Dai hpe Cong nghidp Thanh phd' Hd Chi Minh, thi mdi ehi cd hai trfldng hpc phi thu tang gin 30% la Dai hpc Kinb te Qud'e dan va Dai hpe Ngoai thfldng, so' cdn lai hpe phi thu tang thap, ehfla trang trai du ehi phi dao tao.
Ba la, quan ly va stf dung tai san kem hieu qua. Do tdn tai mdt thdi gian dai trong ed chd' ea'p phat ngan sach, nen rapt so nhflng bd phan/ca nhan dfldc giao quan ly va stf dung tai san ed tfl tfldng dd la
"cua edng" va tinh trang "cha chung khdng ai khdc" van cdn tiep dien ddi vdi vide quan ly va stf dung tai san. Mat khac, do
ban hep ve ngan sach nen vide dau tU ddng bd la ra't it. Nhieu trfldng dai hpc edng lap dfldc diu tfl cd sd vat cha't theo kieu "nhd gipt" nen chi phi bao dfldng, stfa chfla ldn trong khi hidu qua stf dung khdng cao.
Bdn li, cd ea'u chi phi dac tao bat hpp ly.
Cac trUdng dUdc ttf chu ve mflc chi nhUng khdng hoan toan dfldc tfl chu ve thu ndn vide phan be stf dung ngudn thu cd xu hfldng flu tidn chi eho con ngfldi. Do dd, ty le chi cho vat tfl va cd sd vat chit phue vu ehuyen mdn thap din de'n tinh trang 'hpc ehay". Mat khac, mfle thu hpc phi thap va han che' trong vide huy ddng tfl cac ngudn thu khac nen hau nhfl cac trfldng tfl chu ddu khdng cd du ngudn de cai thien thu nhap cho giang vien. De khlc phuc va'n dd nay, rapt so" trfldng "khdng ngai" xe rao, ban hanh nhieu khoan thu ngoai quy dinh, din de'n thie'u cdng khai, minh baeh trong vide sii dung ngudn thu.
Nam li, quy chd' chi tieu ndi bd ddng vai trd dac biet quan trpng trong quan ly tai ehinh theo cd che' tfl chu, quy che chi tidu npi bd nhfl kim ehi nam eho hoat dpng chi tieu cua nha trfldng, nd bad dam eac khoan thu chi tai chinh cua nha trfldng dUdc thuc hidn theo quy dinh cd sU ddng thuan eao. Vide xay dtfng quy ehd' ehi tidu ndi bd nhlm quan ly va stf dung ed hieu qua cac ngudn lUe tai chinh. Mae du viec quan ly tai ehinh cua cac nha trUdng dUdc giad tfl chii la tfly thee dae diem eua mdi trfldng, nhflng vide Chinh phu ehfla ban hanh quy djnh thd'ng nha't de cac nha trUdng xay dtfng quy ehe' ehi tieu npi bp theo khung khd ehung la mpt khd khan eho eac nha trfldng.
Q NHAN LUC KHOA HOC XA HOI S61-2020
BUI KIM TIIANH 3. Mpt so de xuat
Thflc hidn trao quyen tfl ehu, tU ehiu trach nhiem cho cac cd sd giac due dai hpc cdng lap la hoan toan dung din, phu hdp vdi chu trUdng, dudng loi eua Dang va Nha nflde ta. Vide dly manh cd chd' tfl chu tai cac trfldng Dai hpe, eao ding hfldng de'n hdi nhap qud'c, tflng bfldc dUa giao due nflde ta di ldn va tfl chu chinh la canh ctfa quan trpng dd cac trfldng thtfc hien doi mdi va nang cao chat Ifldng. Tuy nhidn, de nang cao hieu lfle, hieu qua eua quan ly nha nfldc, dam bao tinh edng blng trong hfldng thu cac dieh vu giao due, vide doi mdi cdng tie quan ly tai chinh d eae trfldng trong bdi canh thiic hidn ed chd' tii chu gin vdi vide nudi dudng va phat trien cac ngudn thu, phan bd va sif dung cac nguon thu hieu qua, va dam bao sU minh bach cua cac khoan thu - ehi la vd eung ein thie't.
Nha nUdc cin doi mdi phUdng phap quan ly nha nUde ve giao due dai hpc theo hfldng chuydn tfl cd ehd' quan ly tap trung sang phan ea'p va md rdng quyen tfl chu eho cac trfldng dai hpe; ehuyen tfl kidm soat sang giam sat thdng qua ehinh sach kidm dinh cha't Ifldng va phan bd ngan sach. Kip thdi thao gd nhiing khd khan, bat cap vd cd ehd, ehinh sach doi vdi cae trfldng trong tfl chii dai hpc ndi ehung, tfl ehu tai chinh ndi ridng; eai tie'n vide quan ly cae hang muc ehi theo hfldng tang cfldng tinh tfl ehu, ttf ehiu trach nhiem cua cac trfldng; tang cfldng nang lUc thfldng mai hoa eac kd't qua, cdng trinh nghien cflu khoa hpc. Dieu chinh mflc thu phi vdi muc tidu la hpc phi tie'n tdi bu dip dfldc chi phi dao tao can thie't dd dat chat Ifldng dap flng yeu cau dat ra; ehuyen hpc sti 1-2020
phi tfl danh mue tinh phi sang tinh gia dich vu. Xay dflng hfldng din thtfe hien cd che gia dich vu Giac due dai hpc theo Luat Phi va le phi sd'97/2015/QH13 ed hieu lflc tfl ngay 01/01/2017 tren nguydn tac gia phai tinh du chi phi tien Ifldng, ehi phi trtfc tid'p, chi phi quan ly va ehi phi kha'u hao tai san cd' dinh va cd tieh luy.
Doi vdi cae dich vu khac thudc linh vflc giao due dao tao (Dich vu stf nghiep cdng cd sii dung ngan saeh nha nUde va dich vu khdng sii dung ngan saeh nha nfldc) can hfldng dan cac cd sd Giao due dai hpc tfl chu thtfc hien mflc thu theo ed ehe' gia dieh vu hdp ly.
TAI LIEU THAM KHAO 1. Chinh phu, Nghi quye't so 77/NQ-CP ngay 24/10/2014 ve tM diem ddi mdi cd chd hoat ddng doi vdi mdt sd co sd GDDH cdng lap giai doan 2014-2017.
2. Bd Giao due va Dao tao (2017), Hdi nghi Tong ke't thi diem ddi mdi cd che hoat ddng dd'i vdi cic cd sd GDDH cdng lip theo Nghi quye't so 77/NQ-CP ngay 24/10/2014 cua Chinh phu giai doan 2014 - 2017.
3. Chinh phii, Nghi dinh sd 130/2005/ND-CP ngay 17/10/2005; Nghi dinh so 43/2006/ND-CP ngay 25/4/2006;
Nghi dinh sd 16/2015/ND-CP ngiy 16/2/2015.
4. Bd Tai chinh (2011), Danh gii tinh Mnh thdc Men tU chu tii cMnh va dinh hudng ddi mdi eg che tii cM'nh dd'i vdi cac trddng DHCL giai doan 2012 - 2020.
5. Pham Van Trfldng (2013), "Cd che quan ly tai ehinh giao due dai hpc cdng lap", Tap cMTai cMnh, So 07, 2013.
NHAN LUC KHOA HOC XAHH Q
