K»Lj mMMMm^Assm 4 Adel M Quatawneh, "The role of human resource accounting information on the accounting information system " European Jour nal of Business and Management, Vol5, Nol3, pp 137 140, 201[.]
Trang 1K»Lj.mMMMm^Assm
4 Adel M Quatawneh, "The role of human resource accounting information on the accounting information system " European Jour-nal of Business and Management, Vol5, Nol3, pp 137- 140, 2013
SUMMARY
Accounting information system at the Vietnam Chemical Corporation
Accounting information system has an important role in the management in enterprises, especially enterprises operating
under the corporate model Enterprises with accounting information system will bring a good financial report quality,
provide effective information for business to make decisions, support the operation of the internal control system The
article points out the differences between accounting information systems in the model group activities and individual
enterprises, the current situation demonstrates the use of accounting information systems at the Vietnam Chemical
Corporation so that assess and give solution to complete the accounting information systems in the Group
THONG TIN TAC GIA
Nguyen Thi Lan Anh, Tien sy
Dem vi cdng tdc: Dai hoc Cong nghiep Ha Noi
Linh vttc nghien citu chinh: Ke toan- Kiem toan- Phan tich
Tgp chi tieu bieu da co bdi viet ddng tdi: Tap chf Khoa hoc va Dao tao Ngan hang
Email: nguyenthilananh35@gmail.com
nghi ddi vdi cac cdng ty nganh thigt bi va vat lieu xay dyng nigm yIt trgn TTCK Viet Nam Nhin chung, cdng ty cd thg sir dung
md hinb (2) dugc phat trien trong nghign c t o nay dg xac dinh mdt CTV tdi uu va duy tri la CTV muc tigu trong qua trinh boat ddng dg dam bao tdi da hda SSL
va gia tri cdng ty Cu the, cac cdng ty cd D/A thap han 34,12%
cd thg tang thgm ngudn vdn hoat ddng bang vdn vay dg tang cudng lgi fch la chan thug, nhd dd lam tang gia tri cdng ty Ddi vdi cac cdng ty cd D/A l t o ban 34,12%
can thuc hien tai cau tnic lai ngudn vdn, chu ddng giam bdt
np vay dg dua cau tnic vdn vg
m t o myc tigu, nhat la cac cdng ty nigm ygt d HNX, vi hien tai D/A binh quan cua cac cdng ty nay cao han rat nhigu (55,02%) so vdi
m t o tdi uu Mat khac, cdng ty cflng can gia tang vdn chii sd h t o tir lgi nhuan gift lai, trdn ca sd nang cao lgi nhuan thuan til hoat ddng kinh doanh va tigt giam
ty-le phan phdi lai cd phan cho cac
cd ddng trong mdt sd nam can thigt dg dat dugc CTV tdi uu va duy tii la CTV myc tidu ciia cdng
tiip theo trang 6 5
muc dau tu, quan tri nii ro, phan
tfch dfgn bign thi t r u t a g , dac
biet la n h t o g kign t h t o vg hanh
ddng digu chinh lgi nhuan cua
cac cdng ty cd phan niem ygt
Tir do, nha dau tu cd thg dy doan
dugc rili ro ddng thdi than trgng
hon tiong viec lya chgn danh
muc cac cd phigu dau tu •
tiip theo trang 5 8
SSL va d cac ty le > 34,10% thi
CTV cd tac ddng tidu cyc tdi
SSL cua cdng ty Kgt qua nghign
c t o khdng n h t o g phu hgp vdi
ly thuyet can bang, xac nhan tdn
tai mdt CTV tdi uu trong doanh
nghiep, ma cdn img hd quan didm
cua gia thuygt chi phi dai dign
Ddng thdi, kgt qua nghign c t o
cung phu hgp vdi nhidu nghign
c t o thyc nghigm d cac nudc phat
toiln cung nhu dang phat triln
5.2 Khuyin nghi doi v&i doanh
nghiep
Trgn CO sd kit qua dat dugc,
nghign c t o cd mdt sd khuygn
ty trong qua trinh hoat ddng kinh doanh •
tiip theo trang 5 1
objectives, and administrative management style on corporate govemance practices in relation
to firm performance in Vietnam
Fourth, to the best of my know-ledge, this is the first compre-hensive study on the association between corporate govemance and firm performance of Vietnamese listed firms Prior studies (Dao, 2008; Vo & Nguyen, 2014; Vo
& Phan, 2013) utilize only small samples, and do not make a dis-tinction between state-owned and non-state-owned firms My research focus more on information disclos-ure and ttansparency In this regard,
my thesis will shed some light on whether and how the initiatives encouraged by the WB and IFC to deal with information asymmetry, can effectively protect minority shareholders and other stakeholders and hence improve firm perform-ance in Vietnam •
IHiN5r2016-S0169 ^P CHI KHOA HOC & DAO TAO NGAN HAP
73
Trang 3HLfdNG Tdi 55 NAM HQC VIEN N G A N HANG (1961 2016) fXl
Bang 1 Mu-c trin hoc phi ddi vdi dao tao trinh do dai hoc tai truong cong lap theo cac nhom nganh
dao tao, giai doan 2010- 2015
Dan vi: nghin ddng/thdng/sinh viin
Nhom nganh
1 Khoa hoc xa hpi, kinh t l , luat;
ndng, lam, thuy san
2 Khoa hpc ty nhien; ky thuat, cdng nghe;
the due the thao, nghe thuat; khach san,
du Ijch
3 Y du-ge
Nam hoc 2010-2011
290
310
340
Nam hgc
2011 -2012
355
395
455
Nam hoc 2012-2013
420
480
570
Nam hpc 2013-2014
485
565
685
Nam hoc 2014-2015
550
650
800
Tir khda: Hoc phi, chinh sdch hoc
phi, gido due dai hgc
1 Thu-c trang chinh sach hoc
phi dai hgc tai Viet Nam
= ^ ai Viet Nam, hpc phi la
mpt tiong nhfag ngudn tai
chfnh quan trpng nhat cho cac
tirutog dai hpc cdng lap Vl
nguygn tic, hgc phf la khoan duy
nhat ma ngudi hgc phai tia dl
nhan dugc dich vu dao tao vdi
chat lugng va trinh dp ma ca sd
dao tao da cam kdt Mto hpc phf
dugc tfnh toan dya tign chi phf
thutag xuyen tdi thigu cua ttog
nhdm nganh, trinh do dao tao trir
di phan Nha nudc hd trg cho cac
trutag
Giai doan trit&c nam 2008:
Chfnh sach vg mirc hgc phf dai
hgc cua Viet Nam da cd nhidu
thay ddi so vdi 20 nam trudc:
Trudc nam 1987, tit ca cac
sinh vign dai hpc dugc trg cap
hoan toan Trong giai doan nay,
GDDH theo co chg chi huy tap
trung, phi tbi trutag chi phdi, cac
chuang trinh GDDH cd myc tigu
dap tog nhu cau lao ddng ciia cac
Bd cu thi Tir 1987 din 1994, Bd
Giao due va Dao tao (GD&DT)
cho phep mdt sd trutag dai hpc
cdng lap tuyen them sinh vidn,
vdi dieu kien cac sinh vign dupe
tuygn thgm phai tra hpc phi (dau vao dya vao kgt qua ki thi dai hgc) Ke tir nam 1994, tit ca cac sinh vign phai ddng hgc phf
Trudc nam 1998, mto bpc phf cao nhit la 120.000 ddng/thang
Vao thang 3/1998, Chfnh phu dat
Id tiinh thu hpc phf cho nhtog trutag dai bpc cdng lap trong khoang tit 50.000 din 180.000 ddng/thang theo Quygt dinh sd 70/1998/QD-TTg cua thii tirtag Chfnh phil va gift nguygn mto nay dgn khi ban hanh Nghi dinh
sd 49/2010/ND-CP ciia Chfnh phil, trong khi da dieu chinh luang tdi thigu 4 lan ngn ty trgng chi tign luang cho giao vign tang len tucmg tog Do vay, cac ca sd giao due thidu kinb phf cho cac boat ddng giang day, hpc tap va quan ly nha trutag Nhidu trutag dai hgc, cao dang ty quy dinh thgm cac khoan thu khac ngoai hpc phf
Giai doan 2009- 2015: Ngay
21/8/2009, Thu tirtag Chfnh phii
da ddng y thay ddi chfnh sach hpc phf Nam 2010, Chfnh phu ban hanh Nghi djnb sd 49/2010/
ND-CP ciia Chfnh phu: Quy dinb
ve mign, giam bpc phi, hd trp chi phf hpc tap va co chg thu, su-dung hpc phf ddi vdi ca sd giao due thudc be thdng giao due qudc
Ngudn: Nghi dinh so 49/2010/ND-CP
dan til nam hpc 2010- 2011 den nam hpc 2014-2015 Khung hpc phf dugc quy dinh ddi vai cac khdi nganh khac nhau cd tfnh ddn suat dau tu cho sinh vien, theo
do cac trutag dai hgc khdi nganh khoa hgc ca ban dugc thu hpc phf cao hem so vdi khdi nganh kinh
te Bang 1 cho thay muc tran hpc phf ddi vdi dao tao trinh dp dai hpc tai trutag cdng lap theo cac nhdm nganh dao tao chuang trinh dai tra tii nam hpc 2010- 2011 din nam hpc 2014-2015
Thyc te cho thay, muc bpc phf rat thap, khdng du bii dip chi thutag xuygn Can cu vao tham tra bao cao quyet toan hang nam cua cac trutag thi hpc phi chi dap tog tii 50- 60% muc chi thudng xuygn tdi thidu/ sinh vign Theo
Bd Giao due va Dao tao, ddn bet nam 2015 mto thu hpc phf chi dap tog dupe khoang 40- 50% chi phi dao tao can thiet Mirc hpc phf thap, dugc ap dung ddng dgu cho cac CO sd GDDH, khdng phan biet ca sd cd thuang hieu,
CO sd ty dam bao va dam bao mpt phin chi phi boat ddng, khdng theo kip thdi gia va muc dilu chinh luang tdi thilu cho ngudi lao ddng din den nhilu trutag dai hpc khdng mudn chuyin sang
md hinh ty dam bao chi phf boat
IH/,; 6.2016-SO 169 4P CHI KHOA HOC & DAO TAO NGAN HAr
7 B
Trang 4HJdNG Tdi 55 NAM HOC VIEN NGAN HANG (1961 2016)
Bang 2 Mirc trin hoc phi ddi vdi cac chuong trinh dao tao dai tra trinh dd dai hoc tai cac trudng dai
hoc cdng Mp giai doan 2015-2021
Dan vi tinh: nghin ddng
Khii nganh, chuyen
nganh dao tao
Khoa hpc xa hdi, kinh t l ,
luat; ndng, lam, thuy san
Khoa hpc ty nhien; ky
thuat, edng nghe; t h i
due t h i thao, nghe thuat;
khach san, du Ijch
Y du-gc
Binh quan
Nam hoc 2015-2016
Mifc thu
610
720
880
737
%
tang
11
11
10
11
2016-2017 Mirc thu
670
790
970
810
%
tang
10
10
10
10
2017-2018 Mu-c thu
740
870
1,070
893
%
tang
10
10
10
10
2018-2019
MLPC
thu
810
960
1,180
983
%
tang
9
10
10
10
2019-2020 Mu-c thu
890
1,060
1,300 1,083
%
tang
10
10
10
10
2020-2021 Mu-c thu
980
1,170
1,430 1,193
%
tang
10
10
10
10
Ngudn: Nghi dinh 86/2015/ND-CP ciia Chinh phii vd tinh todn cita tdc gid
ddng vi se mat di mdt phin ho tig
tii NSNN
Giai doan tie nam 2015 den nay:
Ngay 02/10/2015, Chfnh phu
ban hanh Nghi dinh sd 86/2015/
ND-CP quy dinh vl co chl thu,
quan ly hgc phf ddf vdi ca sd
giao due thudc he thing giao dye
qudc dan va chfnh sach miin,
giam hpc phf, hd tig chi phf hpc
tap tii nam hgc 2015-2016 din
nam bgc 2020- 2021 Bang 2 cho
thay mto trin hgc phf ddf vdi cac
chuang trinh dao tao dai tia tiinh
do daf hpc tai cac ca sd giao due
cdng lap chua ty bao dam kinh
phf chi thutag xuygn va chi diu
tir ap dung theo cac khdi nganh,
chuygn nganh dao tao tu nam hpc
2015- 2016 din nam hpc
2020-2021
Nghi dinh 86/2015/ND-CP thay
thi Nghi djnh sd 49/2010/ND-CP
trudc day Mto hgc phf dao tao
tang hang nam la nhim bao dam
tang luang theo kl hoach cua
Chfnh phu, de tien luong thyc sy
la phan thu nhap du sing chu ylu
ciia cdng chto va vign chto trong
CO sd cdng lap; tang cutag ttog
budc ca sd vat chit, tilp tuc nang
cao chat lugng dao tao, khdng tao
sy tang dot ngpt cua viec ddng hpc phf, gay khd khan cho ngudi hgc Tuy vay mto hgc phf quy dinh tai Nghi dinh
86/2015/ND-CP chi dugc digu chinh tang 10%
so vdi mto quy dinh tai Nghi dinh 49/2010/ND-CP, vin cdn thap hon nhieu so vdi chi phi dao tao can thigt ciia ca sd dai hpc cdng lap (WB, 2012) Muc hpc phf Nha nudc quy dinh chua dam bao bu dap du chi phf hoat ddng can thigt cua ca sd dai hgc cdng lap, chua sat vdi yeu ciu chi phf dac thu ciia ttog nganh dao tao, chua gan vdi chat lupng, thuang hieu cua ttog ca sd dai hpc cdng lap, dilu do da gay khd khan cho cac ca sd GDDH trong viec diu
tu md cac chuygn nganh dao tao mdi, dau tu chilu sau dl nang cao chat lugng dao tao, nang cao thuang hieu va tao mdi trutag canh tranh lanh manh vl nang cao chat lugng giua cac ca sd GDDH
2 Danh gia chung vl chinh sach hgc phi giao due dai hoc cong lap Viet Nam
Khung hpc phi giai doan
2016-2020 da dupe quy dinh tai Nghi dinh 86/2015/ND, tiry nhidn van chua sat vdi vdi chi phf dao tao thyc tg va dam bao tinh hai hoa vg mto dp chia se giua Nha nudc- Nha trutag- Ngudi hpc ddi vdi GDDH cdng lap hien nay Chfnh vi vay, Khoan 5 Dilu 3 Nghi dinh sd 86 quy dinh: "Trong qua trinh ap dung thyc hien Nghi dinh nay, Bd GD&DT phdi hgp vdi cac CO quan tilp tuc dilu chinh khung hgc phi cua cac ca
so GDDH, giao due day nghi theo hutag cd Id tiinh xac dinh tfnh dtog, tfnh du chi phf dao tao theo quy dinh tai Nghi dinh sd 16/2015/ND-CP ngay 14/02/2015 cua Chfnh phil quy dinh ca chl
ty chu cila cac don vi sy nghiep cdng lap dl kip thdi dilu chinh cho phu hgp"
Khi ngan sach khdng thi tang, viec tang hpc phf phai phu hgp vdi chat lugng dao tao Nhilu trutag dai hgc (dac biet la nhfag trutag thudc dien tu chii tai chfnh) da cd nhtog dl xuit cho phep dugc "tir chil" toong vin
dl tang hpc phf Tuy nhfgn, vigc
76 4P CHI KHOA HOC & DAO TAO NGAN HAN
Trang 5HLTdNG Tdi 55 NAM HQC VIEN N G A N HANG (1961 - 2016) m
tang hgc phf cd
tuong duang vdi
cai thien chat
lugng giao due
hay khdng, bdi
d mdt sd trutag
dao tao linh
vyc cd nhu cau
cao cd thg van
tang hpc phf ma
khdng can gan
vdi tang chat
lugng dao tao
Hien tai mirc
hpc phi dai hpc ciia Viet Nam cd
thg cdn thap, nhung kha nang tai
chfnh cua ngudi hpc va cua xa
hpi cung rit thap Theo nghidn
cto ciia Ngan hang Thi gidi
(WB) nam 2012, kha nang chi
tra cua ngudi dan thyc sy la mdt
van de Vdi nhdm hd gia dinh
cd mto thu nhap kha (5-10 trieu
ddng/thang, 120 trigu ddng/nam)
(2012), chi phi cho giao due
chigm tdi xip xi 40% tdng thu
nhap gia dinh
Van dg mau chdt la phai cai each
hgc phf nhung cai each nhu thi
nao phil hgp nhit? Tang hpc phf
phai gan vdi nhu cau ciia xa hdi,
gan vdi kha nang chi tra va gin
vdi nang cao chit lugng dao tao,
dat muc tigu chung ciia xa bdi
3 De xuat ve lo trinh cai each
hoc phi doi voi giao due dai hoc
Viet Nam
Nghi dinh 16/2015/ND-CP da
chfnh thirc cd bieu lyc, trong do
ddi mdi chfnh sach hpc phi theo
hutag md rdng khung hgc phf
tign tdi dam bao chi phf dao tao la
mdt trong nhtog ndi dung quan
trgng gdp phan day manh ty chu
cho cac CO sd GDDH Chu truang
Bans 3 Chi phi thuc tl va chi phi hop ly dao tao dai hoc cua cac nhdm nganh,
nam 2010 Nhom nganh
1 Cdng nghe va ky thuat
2 Khoa hpc ty nhien
3 Khoa hgc xa hdi va nhan van
4 Su- pham va quan ly giao due
5 Ndng nghiep, lam nghiep va thuy san
6 Y du-gc
7 Kinh te va luat
8 Nghe thuat
Chi phi thyc te
(trieu dong)
5,5 6,8 5,9 6,5 6,0 18,1 4,9 10,9
Chi phi dao tao can thiet
(trieu ddng)
12,2
12,0 9,1 8,3 12,9
18,1
7,8 12,5
Chi phi thyc te/ chl phi dao tao can thiet (%)
45,16 56,83 64,40 78,31 46,67 100,00 62,18 87,28
"tfnh dtog, tinh dii" chi phf dao tao can thigt da dugc the hign rat rd tai Digu 10 cua Nghi dinh 16/2015/ND-CP quy dinh vl ty chil dan vi hanh chfnh sy nghiep, theo dd: (i) Din nam 2016: Tfnh
du chi phf tien luang, chi phf tryc tigp (chua tfnh chi phf quan ly va chi phi khau hao tai san cd dinb);
(ii) Din nam 2018: Tfnh du chi phi tien luang, chi phf tryc tilp
va chi phf quan ly (chua tfnh chi phf khau bao tai san cd dinh); (iii) Dgn nam 2020: Tfnh du chi phf tign luang, chi phf tryc tilp, chi phf quan ly va chi phf khiu hao tai san cd dinh
Dg thyc bign dugc chu truang tren, mdt van dg rat quan trgng ddi vdi Vigt Nam la xac dinh chi phi dao tao can thilt? Chi phi dao tao phu thudc vao chat lugng dao tao, phu thudc vao digu kien ngudn nhan luc cung nhu dilu kien vg ca sd vat chit ciia dan
vi dao tao Nhieu trutag dai hpc Viet Nam da cd gang dy tinh chi phf dao tao can thigt, tuy vay chi
la con sd udc tfnh, chua cd ca sd
rd rang
Dua ttdn kgt qua nghign cto vl chi phf dao tao cin thilt ciia WB
Ngudn: WB (2012)
(2012)', thdng qua viec khao sat
50 trutag dai hpc cdng lap cd danh tidng tai Viet Nam, da dua
ra kgt qua vg chi phi dao tao thyc
tg mdt sinh vidn dai hgc cho ttog nhdm nganh cua Viet Nam, thi bien d Bang 3 Theo dd, WB phan loai GDDH thanh 8 nhdm nganh khac nhau vdi muc dich dl tinh
chi phi ddo tao thuc ti mot sinh viin dgi hoc cho mdi nhdm ngdnh,
nham bidu sau hon hien trang diu
tu cho mdi nhdm nganh
Nhu vay, vdi thyc tg tinh hinh dau tu hien tai cho GDDH, dl dat dugc mto dau tu cin thilt, qua do nang cao chat lugng giang day, thi bgc phf can phai nhu thi nao toong giai doan 2016-2020? D I tfnh toan muc bgc phf 2016- 2020 nay, bai vigt nay gia su mto chi NSNN tfnh theo binh quan diu bgc sinh khdng thay ddi, vdi gia thilt nhu trdn, tbi viec tfnh Id trinh hgc phf giai doan 2016- 2020 se dugc thyc hien thdng qua phuang phap dugc trinh bay dudi day:
Gia sir muc tang hpc phi hang nam la X, X se la nghigm cua he
3 phuang trinh sau:
Chi phf thyc tl = Ngudn thu bpc
' PhLfong phap tinh loan chi phi dao tao can thiet da ducj-c WB (2012) trinh bay rat chi tilt trong bao cao
Trang 6^ f j HLTdNG Tdi 55 NAM HOC VIEN NGAN HANG (1961 2016)
Bang 4 Mu-c hoc phi ^
Nhom nganh
Cdng nghe va ky thuat
Khoa hoc tu- nhien
Khoa hgc xa hdi va
nhan van
Su- pham va quan ly
giao due
Ndng nghiep, lam
nghiep va thuy san
Y du-gc
Kinh td va luat
Nghe thuat
;iai doan 201( )- 2020 du-a tren each tilp cSn v l Chi phi can thiet ^
Dan vitinlvnglwidong
Theo Nghi dmh 49/2010/NO-CP
Nam hoe
2010-2011
310
310
290
290
290
340
290
310
Nam hgc
2011-2012
395
395
355
355
355
455
355
395
Nam hgc
2012-2013
480
480
420
420
420
570
420
480
Nam hoe
2013-2014
565
565
485
485
485
685
485
565
Nam hgc
2014-2015
650
650
550
550
550
800
550
650
#f*ii»i D l xuat cua n g h i e n ^ m J j s _ _ _
Nam hoc
2015-2016
778
752
620
611
672
840
614
671
Nam hpc
2016-2017
931
870
699
678
821
882
685
693
Nam hgc
2017-2018 1,114 1,007
787
753
1,004
926
765
716
Nam hgc
2019-2019 1,333 1,166
887
836
1,227
972
854
740
Nam hgc
2019-2020 1,595 1,349
1,000
928
1,593
1,021
953
764 Tang binh quan hang nam
% tang hang nam
2015-2020 20%
16%
13%
11%
22%
5%
12%
3%
13%
Ngudn: Nghi dinh 49/2010/ND-CP vd tinh todn ciia tdc gid
phi thyc tg -I- Hd trg cua Nha
nudc
Chi phi cin thilt = Ngudn thu
hpc phf can thilt + Hd trg cua
Nha nudc
Chi phf can thiet = Chi phf thyc
t l X (1-i-x)" (1)
Trong dd n la sd nam hgc cin
tang hgc phf; tir do tinh ra dugc
tdc dp tang hpc phf cin thilt la:
X = (Ngudn thu hpc phf cin thilt
X Ngudn chi hpc phi thyc tl~')"°
X = [(Chi phi can thilt - Hd trg
cua nha nudc) x (Chi phf thyc t l
- Hd tig cua nha nudc)"']"" - 1
Vdi cac du- lieu v l chi phf trong
Bang 3, gia thilt thgm nha nudc
giu nguygn m t o hd trg cho
GDDH, cd thg tinh ra dugc m t o tang hgc phi hang nam x Vdi
m t o hpc phf giai doan 2011-2015 dugc xac dinh trong Nghj dinh
49 va tdc do tang bgc phi tai cdng
t h t o (3), cd thg tinh ra m t o hgc phf t t o g nam trong giai doan 2016- 2020 K i t qua tfnh toan dugc thg hien trong Bang 4
Dya tign each tilp can v l chi phf dao tao can thigt, nghien c t o tiong khudn khd nay cho kit qua, hgc phf GDDH cdng lap giai doan 2016- 2020 cin tang binh quan khoang 13%, chua k l y l u td lam phat, do qua trinh tinh toan deu dya tren cac sd lieu net N l u tfnh m t o lam phat binh quan hign nay khoang 6% hang nam, thi
m t o hgc phf GDDH se can phai tang khoang 19% hang nam, mdi dat dugc chi phf dao tao c i n thilt vao nam 2020
Nghien c t o trong khudn khd bai viet nay de xuat mirc tang hpc phi thyc t l giai doan 2016- 2020 la 16% Neu tfnh thdm y l u td lam phat khoang 6%o hang nam thi
m t o tang hgc phf binh quan hang nam se vao khoang 22% Bang 5
be thdng hda lai cac gia dinh va kdt qua tfnh toan
Nhu bang 5, n l u Chinh phu can nhac each tidp can vg chi phi dao tao can thilt thi cd t h i can nhic
s t o ddi Khung hpc phf cua Nghi dinh 86/2015/ND-CP theo h u t a g hpc phi giai doan 2016- 2020
Bang 5 Tdng hop cac M t o hoc phi giai doan 2016-2020 duffc d l xuat
Mu-c tang hpc phi binh quan hang nam eua Khung hoc phi theo Nghi dinh 49/2010/ND-CP eho aiai
doan 2010-2015 » • K a no giai
Mire tang hgc phi binh quan hang nam eua Khung hoc phi theo Nghi dinh 86/2015/NO-CP eho aiai
doan 2016-2020 ^
Mire tang hgc phi binh quan hang nam cho giai doan 2016-2020 theo de xuat (dd xuat su-a doi nah
dinh 86/2015/ND-CP) ^ Trong dd: Mirc tang theo tinh toan tu- each tilp can vd chi phi dao tao c i n thiet la:
2 1 %
10%
22%
Ngudn: Nghi dinh 49, Nghi dinh 86 vd thdng ke tit cdc phuong dn dd duac tini 19%
7 8 AP CHI KHOA HOC & DAO TAO NGAN HAN
Trang 7HLTdNG Tdi 55 NAM HQC VIEN N C A N H A N G (1961 - 2016) ni
Do do sy lya chgn cua Chfnh phu
se khdng thuin tily dya tren each tilp can vl kinh tl, tai chinh ma cdn phai dya trdn cac each tigp can vl chfnh tri, xa hdi
Khi bit diu cai each chfnh sach hpc phf, hgc phf GDDH nam
2010 cdn rit thip, ngn xa hgi cd thi chip nhan mile tang manh, binh quan len tdi 21% hang nam
Sau 5 nam cai each, hien hpc phi GDDH da dugc day ldn tuang ddi cao, ngn ngu tigp tuc duy tri
ty le tang 21% cho 5 nam tigp theo, se la qua sto chiu dyng cua dan Tuy nhign mto tang 10%
nhu khung hgc phf hien tai ciia
Nghi dinh 86 thi chua dii bu dip Iam phat, tang ngudn thu khong dang kl cho cac ca sd GDDH Qua phan tfch nay cho thiy, de xuit tang 19% la tuang ddi hgp
ly d day cung cin luu y them, viec tfnh toan ra con sd 19%
duong nhien la phai dya tren cac gia dinh, khi thay ddi gia dinh thi kit qua tinh toan cung se thay ddi theo Tuy nhien, viec thay ddi cQng khdng nhieu, do do tac gia dl xuat Chfnh phu cd the can nhic cac con sd xoay quanh 19% theo tinh toan tir each tiep can ve chi phf dao tao can thiet •
tang binh quan khoang 22%, thay
vi chi cd 10% nhu khung hgc phi
hien hanh Mto tang nay khdng
qua nhieu so vdi mto tang binh
quan 21% cua giai doan
2010-2015 theo quy dinh toong Nghi
dinh 49/2010/ND-CP
Ddi vdi ngn giao due mudn
hutag tdi chit lugng dao tao
ngang bing vdi cac nudc tooiig
khu vyc, toong khi Nha nudc it
cd kha nang bao cap thdm, thi
cin chap nhan mto tang hgc phf
tuang ddi cao Tuy nhien, ddi vdi
ngudi hgc, mto tang 22% hang
nam lign tuc ttong sudt 10 nam se
la mdt ganh nang tuang ddi Ita
TAI LIEU THAM KHAO
1 Kyyeu hoi thdo Doi m&i co che tdi chinh doi voi gido due dgi hoc, Uy Ban Tdi chinh- Ngdn sdch cita Quoc hoi, Bo Tdi chinh vd UNDP ding lichii-c tgi HaNoi thdng 11/2012
2 Nghi dinh so 43/2006/ND-CP ngdy 25/4/2006 cua Chinh phit (Nghi dinh 43) quy dinh quyen ttt chd, ttt chiu trdch nhiem ve thuc hien nhiem vw, to chicc bo mdy, bien che vd tdi chinh doi voi cdc dem vi sit: nghiep cong lap
3 Ngfii dinh so 49/2010/ND-CP ngdy 14/5/2010 quy dinh vemien, gidm hoc phi, ho tro chi phi hpc tgp vd co che thu, sit dung hoc phi doi v&i ca s&gido due thupc he thong gido due quoc ddn tie ndm hpc 2010-2011 den ndm hpc 2014-2015
4 Nghi dinh sq^86/2015/ND-CP quy dinh cache thu, qudn ly hpc phi doi v&i coso gido due thuoc he thong gido due quoc ddn vd chinh sdch mien, gidm hoc pU, ho tra chi phi hpc tgp tit ndm hpc 2015-2016 din ndm hoc 2020-2021
5 Nghi dinh so 16/2015/ND-CP ngdy 04/02/2015 ciig Chinh phii quy dinh ca che its chii ciia dan vi sir nghiep cong lap
6 Nghi quyet so 77/NQ-CP ngdy 24/10/2014 ciig Chinh phu vi thi diim dii m&i ca chi hoat dong dii v&i cdc ca so GDDH cong lap giai dogn 2014-2017
7 WorldBgnk, (2012), Putting Higer Education to Work, Regional Report
8 Ngdn hdng the gi&i (2012), Phdt huy hieu qud cUa Gido due dgi hoc: Ky ndng vd nghien cim de idng truimg & khu -mc Dong A, Ngan hdng The gi&i khu vttc Dong A Thdi Binh Duong, Bdo cdo khu vuc
9 Phung Xudn Nha vd cdc cong su (2012), Doi men co che tdi chinh hu&ng t&i nen gido due dgi hoc lien lien, ttt chit Ky yeu Hpi thdo Doi m&i ca che idi chinh doi v&i GDDH, Bp Tdi chinh
10 Phimg Xudn Nhg (2012), Doi m&i chinh sdch hpc phi vdphdn bo ngdn sdch nhd nu&c cho GDDH dita tren cdch tiep can hieu qud WorldBank, (2012a), Taking Stock: An Update on Vtetnam 's Recent Economic Development, Report, June, p 4
SUMMARY
Proposals for t h e reforming process of higher e d u c a t i o n ' s tuition in Vietnam d u r i n g 2016-2020
The autonommy of university is an ideal model which was found after centuries experiences of the system of higher education globally Towards a comprehensive autonomy Most countries aim to obtains both two aspects: Academic autonomy and procedural autonomy with financial autonomy as an essential content of procedural autonomy Financial autonomy offers universities thefull right onmakingdecisionsonpolicies of generating revenue andmanaging expenditure Financial autonomy requires tuition reforming policies ensuring social Justice in education and implementing market based rules Who get the benefits has to be responsible How reasonable the tuition policies should be to release the pressure on the state budget moreover, help higher education institutions are actively self-financed without binding the ability to reach learners This paper analyzes the current status of tuition policy, then suggests proposals on the reforming process of higher education's tuition in Vietnam in coming time
THONG TIN TAC GIA
Le T h i IMmh Ngoc, Nghien c t o sinh
Dem vi cong tdc: Khoa Tai chinh, Hgc vien Ngan hang
Linh vuc nghien citu chinh: Tai chinh- ngan hang
Tgp chi tieu biiu da cd bdi viet ddng tdi: Tai chinh, Giao due, Khoa hgc va Dao tao Ngan hang
EmaU: leminhngochvnh@gmail.com