» » > NGHIEN cuu TRAO DUI HOAN THIEN C0 CHE TAI CHINH NHAM NANG CAO CHAT Ll/OfNG DAO TAO d CAC TRlTdNG DAI HOC CONG LAP Ngay nhan 13/6/2014 Ngay nhan lai'''' 24/7/2014 Ngay duyet dang 10/9/2O14 Ma so 9 1[.]
Trang 1HOAN THIEN C0 CHE TAI CHINH NHAM NANG CAO CHAT Ll/OfNG DAO TAO
d CAC TRlTdNG DAI HOC CONG LAP
Ngay nhan: 13/6/2014
Ngay nhan lai' 24/7/2014
Ngay duyet dang: 10/9/2O14
Ma so: 9-14-NCTD-52
Le Thanh Ngoc (*)
Tom tdt: Chdt Idang ddo tao dai hgc phu thudc vdo nhieu nhdn td, mgt trong
nhiing nhdn td do Id ca che tdi chinh Trong nhiing ndm qua, ca chi' tdi chinh truang dqi hgc cdng lap dd co nhieu thay ddi, tinh td chu tdi chinh, tinh linh hoq.t
vd hieu qud cua ca che tdi chinh tdng biidc diigc ndng cao Tuy nhiin, ben canh nhiing ki't qud dat diigc, ca che tdi chinh Men hdnh udn cdn ton tai nhieu bdt cap, hqn che Bdi vii't ndy ddnh gid thiic trang ca che tdi chinh d cdc triiang dqi hoc cdng lap tqi Viet Nam, qua dd, de xudt cdc biin phdp hodn thiin ea che tdi chinh nhdm gdp phdn ndng cao chdt lugng ddo tgo bde dgi hgc
Tix khoa: Ca chi tdi chinh, chdt liigng ddo tao, dgi hgc cong lap
Crf sd Iy t h u y e ' t
Quan niim ve cat che tdi chinh
"Ca ehe", theo tieng Phdp "mecanisme", co
nghia Id each thUe hoat dgng ciia mgt tap hgp
cdc ye'u to' phg thuge vao nhau Theo Morgan
(2005), ccf che Id cdeh thUe vdn h a n h mgt he
tho'ng de hgdng de'n cdc mgc tieu
0 ngdc ta, t h u a t ngU "cO che" dUdc hieu vd
sd dgng vdi nghia Id nhUng qui dinh ve quan
ly Tuy nhien, each hig^u don gian nay ddn
tdi viec tach rdi cd che' vdi con ngUdi Tren
thgc te va cung vdi qud t r i n h phdt trien eua
thudt ngU "eo ehe'" thi "ccf che" thgdng di lien
vdi chinh sdch, la tong hoa cdc quan he chinh
5ach vd "ca che" dugc dung vdi h a m y chi
hien tugng d t r a n g thdi dgng chU khdng phai
i trang thdi tinh
Bai viet ung hg quan diem eua Johnstone
:2009), theo do cO che tdi chinh la tong hoa
:ac quy tdc, phuong phdp, cong eg quan ly tai
;hinh dugc quy dinh trong mgt he tho'ng cac
i'dn ban do chii the cd t h a m quyen ban hdnh,
luy dinh ve che do qudn ly, each thdc dieu
hdnh, cdeh thUc v a n h a n h hg tho'ng tdi ehinh cua mgt do'i tugng eg t h e
Miic do hoan thien cua ccf che tdi chink
MUe d6 hodn t h i e n cua ccf che' tdi chinh dUgc ddnh gia dUa t r e n nhieu phuong dien khac nhau, tuy theo muc dich vd p h a m vi cua ngUdi ddnh gid Trong bdi ndy, tdc gia ddnh gia tinh hodn thien cua ccf che' tdi chinh dga tren edc phuung dien: t i n h dong bg, tinh cfing bang, t i n h hieu qua vd t i n h Iinh hoat cua ca che' tai ehinh
Tinh dong bg cila ca che tdi chinh
Tinh ddng bg eua ccf che' tdi chinh dugc ddnh gia dUa t r e n 3 tieu chi: sU thd'ng nha't, mUc d6 hieu lUc vd mde do todn dien cua cde vdn ban, quy dinh, quy t r i n h , cde bg p h a n ca'u thdnh ccf che tdi chinh Johnstone (2009) ldp ludn rdng, CO che' t a i chfnh chi d a t duge sg d6ng
bg khi cd dUOc sU logic vd thd'ng nhd't cua cdc
bg phan thugc ca'u true ben trong co che tdi
chinh, eung nhu sd tuong thfch cua b a n thdn
CO che tdi chfnh vdi cdc t h d n h to' ben ngodi, nhu CO cd'u to chUc cua don vi, t r i n h do phdt
Trang 2trien kinh t e , su hgi n h d p quo'c te vd moi
trudng phdp ly
Tinh cdng bdng cua ca che tdi chinh
Albrecht (1995) cho r ^ n g , t i n h cdng b a n g
the hien co c h ^ t d i c h i n h p h a i d a m bao
sU hdi h d a giUa quyen Igi vd t r d c h n h i e m ,
SU cdn b a n g giUa chi phi va Igi ich dem
lai Nhd t r u d n g cd t r d e h n h i d m m i n h baeh
hda cdc t h o n g tin t a i chinh, d a m hao eung
cd^p dich vu ddo t a o cd c h a t lugng, hieu
qua, ddp dng sU mong dgi cua s i n h vign
vd cgng dong Mdt k h d c , nhd t r u d n g cung
duge quyen thu hgc phi cao hon, tuong xUng
vdi n h d n g chuong t r i n h ddo t a o cd chd't
lugng Tinh cdng b d n g cdn t h e h i e n qua
phuong thdc cd'p p h a t n g a n sdeh n h a nUde
(NSNN) cho cdc t r u d n g d a i hgc, theo dd,
ngdn sdch dUOc cd'p cdn cd vao so' lUOng vd
chd't Iggng, higu qua eua dich vg ddo tao
md nhd trddng cung cd'p cho xa hdi t h a y vi
cdn cd vdo chi tigu sd' lugng dau vdo mang
tinh chd't cdo bdng
Tinh hieu qud cua ca chi' tdi chinh
Higu qud cua bd't ky hoat ddng ndo diu duoc
phan dnh thdng qua md'i quan he gida lgi ich
vd chi phi Dd'i vdi co che' tai chinh, hieu qua
t h i hien sU tdc dgng tdi edc quan he lien
quan, ldm cho cac quan he nay thay doi theo
hudng tieh egc, vdi mgt mUe chi phi tha'p
nhd't Hieu qua cua co che' tdi ehinh cd the
dugc ddnh gid thong qua viee so sdnh t r a n g
thdi cdc quan he lign quan trUdc vd sau khi
dp dgng co che' de xdc dinh nhUng bie'n ddi
thgc tg' dat dugc do su tdc dgng eua cd che'
mang lai NhUng t r a n g thdi quan he trong
CO che tdi chfnh bao gom: co cd'u thu, ehi tdi
chfnh; ty Ig tong nguon thu thuan/vd'n ngdn
sdch; sud't chi phi ddo tao/1 sinh vign
Tinh linh kogt cila ca che tdi chinh
trUdng kinh te xd hgi, xu hUdng phdt trien cua thi trudng gido due ddo tao Tfnh Unh hoat
cdn big'u hign d mde do tg ehu eua cdc trudng
dai hgc trong viec tim kie'm, suf dung nguon tdi chinh phu hgp vdi dac diem cua trUdng
T h i i c t r a n g ccf c h e ' t a i c h i n h of c a c trtfdfng
d a i h o c c d n g l a p V i ^ t N a m h i ^ n n a y Xet ve dae diem eua eo che' tdi chinh, cdc trudng dai hgc cdng lap duge ehia thdnh 3 nhdm gom: tg chu hoan todn, t g chu mgt phan vd hodn todn khong tg chu ve cO che' tdi chinh De ddnh gid mUc do hoan thign cua
CO che tdi chinh trudng dai hoc cdng lap, tde gia chgn mgt m a n ^ o m 30 trUdng dai hgc tren dia bdn Tp Hd Ngi vd TP.HCM PhUOng phdp chgn mau trong nghien cdu ndy Id phuong phdp phdn tang TrUdc tien, tong the cde trudng dai hoc cdng lap dUgc phan chia thdnh edc nhdm theo tieu thdc ngdnh ddo tao Sau
do trong tdng nhdm, tac gia lai phdn chia cdc trudng thdnh tdng to theo tieu thdc mUc dd
tu chu tdi chinh Dd'i vdi mdi td, tdc gia chgn ngdu nhien cdc trUdng va dam bao so' don vi eua mdi td dugc chgn tudn theo ty Ig so don
vi cLJa td dd trong tdng the Mdu didu tra gdm
10 trudng thugc khd'i kinh te', 14 trudng thuoe khd'i ky thudt, 6 trUdng thuoc khd'i sU pham Bang cdu hoi dugc thie't kg' dga trgn quan die'm cho rdng, mdc do hodn thien cua eo ehe tdi chinh phu thugc vdo tinh dong bg, cdng hdng, hieu qua, linh hoat eua ban than cO chg tdi chinh Do vay, cdc cau hoi dugc phdt trien theo cac tieu thdc ngu tren va bdng cdu hoi dugc gdi true tie'p cho edc chuygn gia qudn ly tdi chinh d cdc trUdng, qua dd thu duge sd lieu
ve CO ca'u thu chi tdi chinh eung nhU ddnh gid cua ngudi dugc phdng vd'n dd'i vdi co ehe tdi chinh hien hdnh Phuong phdp sd dgng trong bai vie't bao gdm tho'ng kg md ta, so sdnh vd didn dich nhdm dat dugc muc tieu nghien cUu
Tinh dong bg cua ca che tdi chinh
Tinh linh hoat cua cd che tdi chinh thd hien Nhin chung tinh ddngbd cua coche tdi chinh khd ndng thich nghi vdi su thay ddi cua moi khdng cao Didm binh quan cua cdc phieu tra
c- nganhangppi
Trang 3Hinh 1: Miic dp d o n g bp ciia ct* che' t a i c h i n h d c a c trLtcfng d a i h o c c o n g l a p
Miic dd toan dien •-.^
Muc do hieu lyc
Muc do thdng nhat
Nguon Bieu tra ciia tdc gid tic 30 trudng dgi hgc cdng lap (1 tUang ting v
mUc do trung binh, 4 Id mtic do cao, 3 let miic do rdt cao)
miic do rdt thdp, 2 Id n
ldi eho cdu hoi ve mUc do thd'ng nha't gida cdc
vdn ban la 2,8; eho cdu hdi ve mUe do hieu
Ige eua vdn ban la 3,7; eho cau hdi vd mdc do
todn dien cua vdn b a n Id 3,3 (Hinh 1)
Nhdng han chg' eg the ve tinh dong bg cua cO
che' tdi chinh bao gdm:
Mgt Id, cac vdn ban quy p h a m p h a p ludt vd cO
che tdi chinh cdn thig'u nhd't qudn, nhieu quy
dinh hudng ddn thuc hien cdn chdng cheo
Chdng han, tai Nghi dinh 10/2002/ND-CP
ngdy 16/01/2002, Chinh phu da cho phep cdc
trUdng dugc thanh todn 100% thu n h a p tdng
them cho cdn bg vien chUc theo thdng, nhung
Nghi dinh 43/2006/ND-CP ngdy 25/4/2006 vd
cdc vdn ban hUdng dan lai quy dinh viec tra
thu nhap tdng thgm chi dugc chi theo quy vdi
mdc tdi da 609c so' chgnh lech thu chi
Hat Id, mdt sd quy dmh khdng cdn phu hgp
vdi yeu cdu thUc tien vd moi trUdng ddo tao
trong dieu kien mdi Chdng han, theo Nghi
dinh 43/2006/ND-CP, sd tien chi xay ddng cO
ban (XDCB), mua tai san cd dinh phuc vu giang
day, hoc tdp trong ndm khdng dugc tinh Id chi
phi thudng xuyen, khong dung nguon hgc phi de
trang trdi Dieu ndy ldm cho viec ddu tu, mua
sdm trong ndm bdo cdo gap khd khan nhu phai
lap du toan rieng de trinh co quan chu quan phe
duyet vd phai dugc kho bac chd'p nhdn thanh
todn Hodc theo Thdng tu 68/2012/TT-BTC ngdy
26/4/2012 cua Bo Tdi chinh hudng ddn thi viee
mua sdm vat tu, dung eg tai san ed gid tri dUdi
20 trieu ddng vdn phai sd dgng 3 bdo gid, phai tie'n hdnh lam cdc thu tuc de nghi, bien ban chgn gid, ra quye't dinh chgn dcfn vi cung cd'p hdng hoa, ldm hop ddng, thanh ly Cdc quy dinh vd ehe' do lam viec, dinh mdc lao dgng da dggc xdy dgng td ra't lau, dd lac hdu so vdi thgc
t i l n hien nay ngn trong viec thanh toan gi& giang vd tinh todn dinh mdc bien che' giang day gap khd khdn Chdng han, trong viec quy dinh ngudn dai thg tien luong mdi tang them, nhieu trudng cho thd'y kha ndng tu trang trai
gap rd't nhieu khd khdn Dieu ndy xud't phdt tii
quy dinh mdc hgc phi qua thd'p, khdng du de' trddng cd the nang tien luong theo quy dinh
Do dd, vdi mdc hgc phi hien nay, chi co khoang 80% cdc trUdng cd the tdng thu nhdp eho can bo giang vien td 0,5-1 Ian Didu ndy gay khd khdn ra't ldn cho viec dam bao ddi sd'ng eho cdn b6 giang vien trong trudng
Ba Id, thdi gian hieu ldc cua vdn ban thd'p,
nhieu khi chUa kip thUc hien, vda mdi thdc hien da thay ddi hodc chda cd hudng ddn kip thdi Cdc Bg, n g a n h , cO quan ehu quan cf)n chdm, t h d m chi chUa ban h d n h cde vdn ban hddng dan theo Khodn 4 Dieu 5, Khoan 7 Didu 8 cua Nghi dinh 43/2006/ND-CP Id phd'i hop vdi Eg Ngi vg, Bg Tdi ehinh hUdng ddn thue hien quyln td ehu, tu chiu trdch nhiem
v l nhiem vg, td chUe bg mdy, bign chg' vd
n h d n sg dd'i vdi iTnh vgc sg nghigp thudc pham vi qudn ly n h a nUdc cua Bo
Sri'r02»Thilng 9/2014
Trang 4Tinh cong bdng cua ccf che tai chinh
Hien nay, viec ca'p phdt, phdn bd ngan sdch
trong linh vuc dao tao theo co che' khodn, cdn
cd vdo du todn ndm trudc lien ke d l ldm cd
sd giao kinh phi ndm sau cdng vdi mgt ty Ie
tdng chi cua nhd nUdc cho giao due dai hgc
Nhin chung, co chg* tdi chinh vdn chua the
hign dugc viec giao kinh phi NSNN gan vdi
viec giao khd'i lUgng vd rdng budc ve chd't
lugng dich vg ddo tao dai hgc Phuong thUc
phan bd ngdn sdeh dp dung hien h d n h theo
CO chd giao du toan t r d n co sd cdc dinh mdc
phdn bd dd Idm h a n ehg' higu qua trong sd
dung ngudn lUc ngdn sdch Co che' ca'p phdt
ngdn sdch mgt cdeh binh qudn chu nghia,
edo bing, khdng g^n vdi ke't qua ddo tao Id
nguygn nhdn khdng thuc day thgc sU tinh
ehu dgng cua cde don vi du todn, khdng tao
dilu kien ndng cao chd't lUdng ddo tao, khdng
giup tdng sUe eanh t r a n h cua cdc don vi ddo
tao trong nddc
MUc hgc phi tha'p dan tdi khdng bu ddp du
ehi phi hoat ddng thudng xuygn Hgc phi Id
ngudn thu ngodi ngdn sdch chu yg'u de duy tri
sU hoat dgng vd phdt trien eua trudng dai hoc
Tuy nhien d nUdc ta, chinh sdeh duy tri khung
hoc phi thd'p ddn tdi nhilu trUdng khdng mud'n
chuydn sang md hinh tU dam bao chi phi hoat
dgng do ngudn thu khdng du trang trai chi
phi cho ngUdi lao ddng, ehi phi trang thie't
bi, phdng hgc, thu vien, gido trinh De ed
them ngudn thu, nhieu trUdng phdi tdng quy
md ddo tao, md rdng loai hinh lien ket, dao
tao khong chinh quy Idm a n h hudng xa'u tdi
chd't lugng ddo tao Chinh sach hge phi tha'p
ldm tdng su md't cdng bdng xd hoi nhieu hon
bdi vi phdn bu ddp eho hge phi tha'p la'y td
ngudn NSNN cd'p Song ty le sinh vien thupc
t^ng Idp cd dieu kien kinh te' chig'm phdn ldn
ngn tidn trO cap dd chu yeu roi vdo tay ngUdi
gidu Didu ndy dd dugc khdng dinh trong ket
qua nghign cdu eua UNDP ndm 2007 "cd den
359^ NSNN trg cd'p cho gido due ddnh cho con
em 20% cU ddn gidu nhd't, nhung chi cd 15'/^
ddnh cho eon em 20% ddn cU nghdo nhdt "
Nghi dinh 43/2006/ND-CP chua tao ra sU cdng bdng trong chfnh sdch tuyen sinh vd tdng luong td'i thieu cho cdn bd vien ehUc Cu the, nhd nudc quy dinh mUc thu Ie phf tuyen sinh thd'p, khdng du bu ddp chi phi, ddn tdi cdc trudng phai sd dgng mgt phan kinh phi chi thudng xuyen de bu Id cho sinh vien Ngodi
ra, mdi khi nha nUdc tdng luong td'i thieu cho can bd vign chUc thi cdc trUdng phai tg edn do'i thu chi Dilu nay lam cho ede trudng khd edn dd'i ngudn tdi chfnh chi cho dau tU phdt trien, ndng eao chd't lugng ddo tao vd nghien eUu khoa hgc (NCKH)
Tinh hieu qud cua ccf che tdi chinh
Co cdu nguon thu tdi chinh
Hinh 2 bieu thi co cd'u ngudn thu tdi chfnh cua cdc trudng dai hoc cdng lap Theo dd, ngudn thu chu yg'u tU NSNN cd'p, chie'm td 46,73-53,58%; thu hgc phi, Ig phi cua ngUdi hgc, chig'm tU 39,22-43,75% tdng ngudn thu Thu td hoat dgng NCKH vd thu sU nghiep khac chi chig'm mdt ty trgng nhd, khoang
td 7,20-9,52% (Hinh 2) NhU vdy, ngudn thu NSNN vd hgc phi vdn Id ngudn thu chinh cua ede trudng dai hgc, 2 ngudn nay chig'm khoang 91% tdng ngudn thu
Ngudn thu td hge phi ciJa cdc trUdng dai hgc cdng lap mdi chi dam bao mgt phdn chi phi thudng xuyen eua trudng (khoang 40%), trong khi dd,
Hinh 2: Cd ca'u ngudn t h u tai chinh cua cac
triidng dai hgc cong lap
nganhang
^
Trang 5ngudn ngdn sdch cap cho chi thudng xuygn
dang ngdy cdng giam dan trong tie'n trinh tie'n
dg'n tu chu hoan todn chi thudng xuyen
Da so' cac trUdng edn h a n che' trong hoat dgng
nghien cdu vd tridn khai n h a m n a n g cao chd't
lugng ddo tao, trgc tie'p giai quye't nhflng vd'n
dd thUc tidn p h a t trien kinh te xd hgi Do
vdy, ngudn thu tU hoat ddng NCKH vd Ung
dung eua cde trudng con rd't h a n ehe' Cdc
trudng chda cd chinh sach tich cgc trong thuc
day mo'i lign kg't gifla trudng hgc, vien nghien
cdu vdi cdc don vi kinh te', chUa gdn kg't cdng
tdc ddo tao, NCKH vdi thUc tign ddi so'ng san
xud't kinh doanh d l gia tdng ngudn thu
Ca cdu chi tdi chinh
Hieu qud cdc khoan chi cua trudng v l ndng
cao chd't lugng ddo tao cdn ra't thd'p: do ede
ngudn thu cua cac trddng chu ye'u Id de chi
luong nen ngudn tdi chinh con lai de dau
tg cho NCKH vd XDCB r a t thd'p, tU dd a n h Sudt chi phi ddo tao
hudng dg'n chd't lugng ddo tao
Chi cho NCKH va XDCB h a u nhU chua dugc dam bao do thie'u ngudn vo'n Ngudn tdi chinh cho NCKH vd cdng nghe cua cdc trddng dai hge vd cao ddng tuy da t a n g h d n g ndm nhUng vdn chua ddp d'ng dugc nhu cau Viec sd dung
vd p h a n bo chua hieu qua, vdn cdn mang tinh binh quan va ddn t r a i Co sd vdt chd't dugc dau tu tU ngudn kinh phi khoa hge cdng nghg chua ddp dng dUdc nhu cau eua cac trudng, trong khi do d mgt sd' don vi higu qua sd dung
CO sd vat chd't chUa cao
Cac khoan chi cho dau tu XDCB phu thuoc chu ye'u vao ngudn NSNN, nhung ngudn ndy Iai dugc phdn bd r a i rde h d n g ndm, cd nhflng
dg an hi giai ngdn qud lau do ddu tU ddn trai, ddn de'n lang phi va k h o n g hieu qua Nhilu trddng chda cd quy hoach tong t h e , viee xdy dgng chua gdn vdi ygu eau sd dgng, tao ddng canh quan, mdi trUdng theo hudng ehuan hoa
vd hien dai hda
Hdng ndm, edc trUdng sd dung ngudn ldnh phi
chu ye'u cho chi thudng xuygn nhu chi luong; chi
nghigp vu chuyen mon; chi sda chda, mua sdm
vdt tu; chi hge bong sinh vien Cac khodn chi
ndy chie'm td 82-87% (Hinh 3) Cf edc trgdng
true thugc Bg Gido due vd Ddo tao, ty te ndy
chiem 87-957c, tai 2 Dai hgc Qudc gia Id 79-93%
vd d 4 trUdng cua Bd Cdng thuong la 72-89%
Hinh 3: Cd c a u cac k h o a n chi
c u a d a i hoc c o n g l a p
Ban VI tinh; %
Ngudn DiQu tra cua tae gta tii 30 trUdng dai hoc cong lap
Tdng hgp cde khoan chi thUdng xuyen cd'u
t h a n h chi phf dao tao dugc tinh theo dau sinh vign dugc ggi Id sud't chi phi dao tao theo dau sinh vien Hien tai, mUc chi ndy ra't thd'p so vdi yeu cau ddo t a o ddm bdo chd't Idgng vd yeu cau gifl chdn, thu h u t giang vign gidi Tai Dai hge Qud'c gia TP.HCM, ehi phf ddo tao dai hgc tinh cho ndm hgc 2010-2011 trung binh Id 7,15 trieu ddng/sinh vien/ndm; khdi ngdnh ky t h u a t cd sud't chi phi dao tao cao nhd't Id 9,3 trieu ddng/sinh vien/ndm; khdi ngdnh kinh tg' cd sua't chi phi thd'p nhd't
Id 4,9 tridu ddng/sinh vien/ndm Trong dd, NSNN ehiem tdi 40%, hge phf chiem 50%, cdc ngudn khdc chie'm 10%
Tai Trudng Dai hgc Kinh tg' qud'c ddn, sud't chi phi ddo tao ndm hge 2010-2011 Id 6,56 trieu ddng/sinh vien/ndm Tai TrUdng Dai hgc Kinh te' TP.HCM, sud't chi phi ddo tao ndm hoc 2010-2011 chi Id 4,06 trigu ddng/ sinh vign/ndm
m > urvinghe H g a n h a n g
So 102'Thiing 9/2014
Trang 6B a n g 1: S u a t chi phi d a o tgio n a m 2012
Dan vi tinh: trieu dong
Nh6m ng^nh
Cong nghe vk ky thuSt
Khoa hpc tu nhien
Khoa hoc xa hoi
Su pham vk quan 1^
gido due
Nong nghiep, lam
nghiep vk thiiy san
Y duoc
Kinh te vk l u a t
Nghe t h u a t
Trung binh
Chi phi don
vi thuc t ^
5,51
6,82
5,86
6,50
6,02
18,09
4,85
10,91
6,04
Chi phi don
vi hop 1^
20,91 20,65
15,56
14,22
22,25
31,10
13,41
21,46
19,95
Ngu6n: Z,& H6ng Viet vd Phain Va Thdng (20141
Sud't chi phi ddo tao phdn dnh mflc chi thudng
xuyen cho ddo tao dai hgc d nude ta rd't thd'p,
thd'p hon nhieu so vdi nhu cau thdc te' cung nhu
so vdi cde nUde trong khu vUc MUc hien tai
khdng phu hgp vdi thdc tidn, khdng dam bao
dugc chi phi gidng day vd cdc hoat dgng ndng
cao chd't lugng Tai cdc co sd ddo tao, vi sua't
chi phi ddo tao thd'p, cdc trudng khdng du t i l n
chi ddo tao nen phai c^t gidm hoat dgng thUc
hdnh, thgc tdp; thig'u ngudn lue tdi chinh de
thtic dd'y phdt t r i l n dgi ngu giang vien; thig'u
tdi chinh cho tdng cfldng co sd vdt chd't
Bang 1 cho thd'y chi phi don vi thUc te' hien
nay d cdc trudng thd'p hon nhieu so vdi chi
phf don vi hdp ly, Id mUc chi phi du dam
bao ygu cau chd't lugng theo mat bdng gid ca
chung cua thi trUdng
Sud't ddu tu cho 1 sinh vign thd'p xud't phdt td
ngudn thu tdi chinh cua edc trUdng gap kho
khdn Ngodi ngudn kinh phf NSNN cap cho
chi thudng xuyen de ddo tao, mgt ngudn kinh
phi chu yg'u khdc Id ngudn thu hgc phf, Ig phi
cua ngUdi hgc, ngudn ndy chie'm tfl 86-90%
d^u tu ngodi NSNN Nhin chung, nguon thu
hgc phi dd khong theo kip vdi nhu cdu ddo tao
cua xa hdi, khong dap flng dugc yeu cau ndng eao chat lugng ddo tao trong thdi ky mdi
Tinh linh hogt cua ca che tdi chinh
Hien tai, cac ddn vi sU nghigp gido due vd ddo tao thuc hien cd che' tu chu trong quan ly tdi chinh theo Nghi dinh so' 43/2006/ND-CP ngay 25/4/2006 cua Chinh phu Theo dd, ben canh viee quan ly theo trinh tu dg todn do'i vdi phan kinh phi dugc NSNN cap, cdc ddn vi sU nghigp gido dgc va ddo tao thUe Men eo chg' tu ehu tai chanh gan vdi tu chiu trdch nhiem ve td chflc,
bd may, nhdn sU va hoat dgng Co ehg' ndy dd tao dieu kien cho cac trUdng ehii dong, linh hoat hon trong tim kie'm, khai thdc, da dang hda ngudn thu Viec eho phep ban hdnh, sd dgng quy che' chi tieu ngi bg da khuyg'n khich, thuc day cdc trudng tdng cfldng cong tdc quan
ly ngi bo, tich cUc ddi mdi phuong thflc hoat dgng theo hudng tie't kiem, hieu qua Phdn ngan sach cap eho ehi hoat ddng thudng xuyen dugc thgc hien theo phudng thdc khodn, so' dU chua sfl dung he't trong ndm khdng bi thu hdi nop tra ngdn sdch md dugc ke't chuyen sang ndm sau thUc hidn tiep Didu nay gdp phan lam giam hien tugng lang phi do cd gdng chi he't tien trong nien do kg todn
Tuy CO chg' trao quyln tU chu cho cdc dOn vi gido due vd ddo tao da phat huy dugc nhidu diem tich cue song tren thUc te', co ehe' tu ehu
vd tai chinh hien hdnh vdn cdn mgt so' bd't cap
Mot Id, cac trudng vdn chUa dugc tu chu hodn
todn v l huy dgng ngudn tdi chinh Cde don vi thuc hien cd che tg chu 100% kinh phi thudng xuyen thi se khdng cdn dugc NSNN cd'p kinh phi hoat dgng thudng xuygn Ngudn thu chu ye'u cua ede ddn vi nay phdt sinh td ngudn hgc phf Song chinh sdch hgc phi hien hdnh lai do nha nUdc quy dinh; hon nda, ngudn thu
tg hgc phi phu thupc vao hai ye'u td co ban id
so luong sinh vien vd mdc hgc phi Sd lUgng sinh vien lai phu thude khd nhieu vdo chi tieu ddo tao do Bd gido dgc vd ddo tao kidm sodt vd sUc canh t r a n h cua tdng trUdng; mUc
cdngnghe n g d n H d n g
So l02«Th,ini: 9/2014 m
Trang 7hge phi thi hodn toan tudn thu theo che' do
hge phi hien h d n h do n h a nudc quy dinh Nhu
vdy, ve thuc chd't cdc trfldng chi dflgc tfl chu
ve phia chi ma chfla dugc tU ehu ve phia thu
Dudi gde do ndy, cdc trfldng thuc hien cd che'
tu chu 100% kinh phi thudng xuygn du khdng
cdn dflgc NSNN cd'p kinh phi thudng xuyen
nhflng cung khdng duge md mang tg chu v l
ngudn thu n e n co ehg' tu chu hien h d n h la tu
chu chfla day du, ehua toan dien
Hai Id, CO che quan ly tdi ehinh hien hanh con
thie'u sg phan biet vl eo che', chfnh sach gifla
don vi thuc hien tg chu 100% kinh phi thudng
xuyen vd don vi thUc hien tU chu mgt phan kinh
phi thu&ng xuyen Cdc hoat dgng sd dgng kinh
phi thfldng xuyen tai don vi duge thue hien theo
CO che' tg chu (ve ehi tieu) Tuy nhien, cdc don
vi ndy cung khdng dUOc hUdng ba't cfl cd chg' tdi
chinh flu ddi nao ve thu hodc ve cac chinh sach
khdc so vdi cdc don vi duge giao tg dam bdo mgt
phan kinh phi Khi so sdnh ve cd che, quydn lgi
gida cdc co sd gido due thgc hien tg chu 100%
kinh phi thudng xuyen (khdng dugc ngdn sdch
cap kinh phi thudng xuyen) so vdi cdc don vi
thuc hien tu chu mdt phan kinh phi thudng
xuyen (phdn thieu cdn lai do ngdn sdch cap) thi
thd'y khdng cd sg khdc biet gi ve che' do, chinh
sach Do vdy, khong khuye'n khich eae ddn vi
phat huy diem manh cua cd che' tu chu
Ba Id, cdc trudng vdn phai chiu sg quan ly,
kiem sodt cua nhieu cO quan chflc ndng, ddc
biet la Kho bac nha nudc trong viec thanh
todn, rut kinh phi de ehi hoat dgng Kho bac
kiem sodt cdc quy cua nha trudng, khdng eho
chuyen tidn trich lap cde quy sang tdi khoan
tien gfli d ngan hdng, hoae cdc khoan thu hoc
phi, le phi phai gfli vdo kho bac vd khdng
dugc hudng ldi sud't
C a c g i a i p h a p h o a n t h i e n cd c h e ' t a i c h i n h
Ndng cao tinh dong bg cua ca che tdi chinh
Vdn ban ban hdnh cua cac Bg, ngdnh, co quan
chu quan can dam bdo nguyen tdc tdng thdi
gian hieu Iuc; g i a m sU ehdng cheo; don gian hda thu tuc h d n h chinh, che' do ehflng tfl ke' todn; cd tdc dung hd t r g , thuc day tU chu tdi chinh cua cdc trudng
Bg quan ly ngdnh, Hnh vfle can chu tri phd'i hgp vdi Bg lien quan ban h d n h cdc vdn ban hudng ddn thUc h i e n quydn tU chu, tu chiu trdch nhidm Ban h d n h cac van b a n quy dinh tieu ehi ddnh gia mUc do hodn thien, cha't Iflgng vd ke't qua h o a t dgng cdc trUdng dugc giao quyen tu chu Hudng ddn thd'ng nhd't cdng tae quan Iy thu chi eua cde chuong trinh ddo tao ehdt lugng cao, chuong trinh lign doanh, lien kg't, hgp tae vdi ede eo sd nudc ngodi d l thu hgc phi tUOng xflng vdi chtft lugng ddo tao da quy dinh t a i Khoan 6 Dilu
65 cua Ludt Gido due dai hge
De Luat Quan ly, sfl dgng tdi san nha nudc
so 09/2008/QH12 ngdy 03/6/2008; Nghi dinh 52/2009/ND-CP ngay 03/6/2009 di vdo thflc tidn tai cdc trUdng dai hgc cdng lap thi B6 Tai ehinh cdn ban h d n h ngay mdu hd so, nfii dung edc vdn b a n de nghi, de an sfl dgng tai san dd'i vdi don vi sU nghiep cdng lap dii didu kien dugc nhd nude xdc dinh gid tri tdi san de giao quan ly theo cd che' giao vdn cho doanh nghiep Cd nhu vdy mdi tao didu kien cho edc trudng chu dgng hodn t h a n h thu tuc
hd so trinh cd'p cd t h a m quydn phe duydt,
n h a n h chdng sfl dung hieu qua da't dai, tdi san hien ed, dong thdi khuyg'n khich cdc cd nhdn, to chflc trong va ngodi nude, kieu bdo Vigt Nam lien doanh, lien kg't dao tao vdi edc trudng, qua do thu h u t cac kenh ddu tU mdi
de cdc trudng chu ddng t h a m gia hgi nhap qud'c te' vl giao due ddo tao
Bd Tdi chinh vd Bg Gido due vd Dao tao cdn tdng ke't, ddnh gia viec thuc hien Nghi dinh 43/2006/ND-CP, de cd ludn efl khoa hoc, tfl dd rut kinh nghiem, d l xua't giai phdp hoan chinh cde quy dinh trong cd chg' tu chu tdi chinh phu hdp vdi thuc t i l n , tig'n tdi dp dung dai trd cho cdc trUdng Sfla ddi Nghi dinh 43/2006/ND-CP theo nguyen tdc nhflng
.'I(l2«Th.ing 9/2014
Trang 8trudng ddp Ung du cac tigu chuan v l dgi n ^
giang vien, dam bdo chd't lugng thi dflgc giao
quyln tu chu trong viec quye't dinh chi tieu
tuydn sinh, chuong t r i n h dao tao, hdp tdc
qud'c t e , eho phdp thu mfle hgc phf du bu dap
chi phf ddo tao, dugc quye't dinh chg' do chi
tra tien Ifldng, tien edng cho cdn bg giang
vien, nhan vign theo n d n g sud't, chd't lugng
vd hieu qua cdng vigc Bat huge cde trudng
phai cdng khai, chiu trdch n h i e m giai trinh
trUdc xa hgi v l chd't Iflgng dao tao vd phai
minh bach hoa cdc khoan thu, chi tai ehinh,
Chinh phu vd cdc bd nganh cd lidn quan can
sdm ban h a n h vdn ban hudng ddn thgc hien
Ludt Gido dgc Dai hgc; ddc biet Id Dilu 32
vl quydn tU chu cua Cd sd giao due dai hgc
Qua dc tao khung phdp ly eho cde trudng
duoc tfl do phdt huy sdng kie'n, tU chu thu, chi
dua trgn cde ludt Ig, quy tde chung eua ludt
phdp Chinh phu can ban hdnh cdc vdn ban
khuyg'n khich sg eanh tranh ldnh manh gifla
cdc trfldng; quy dinh trdch nhiem, nghia vu hd
trg, ddng gdp tdi chinh tfl eae doanh nghiep
sfl dung sdn pham ddo tao cua nhd trfldng
Ndng cao tinh cong bdng cua cat che'
tdi chinh
hieu qud cao vdi trUdng cd cha't Iflgng vd hieu qua thd'p Hodn thien vd ban hanh cdc tieu chi giao dg todn ngdn sdeh chi thudng xuygn, chi khdng thudng xuygn cho cdc trudng dua vdo ke't qua hoat ddng, sU ddng gdp cho nhd nudc vd xd hgi Nhd nude can ban hanh mgt
bd tigu ehi, bao gdm cde tieu chi tdi chinh, ve ddnh gia chd't lUgng va hieu qua hoat dgng cua cdc trudng dai hgc vd yeu cdu cac trudng dai hgc dinh ky phai bdo cdo Ign eo quan quan
ly nha nUdc Bdo cao p h a n tich tdi chinh eua ede trudng dai hge, eung vdi bdo cdo cua cd quan kiem toan ddc ldp va cd quan xgp hang tin nhiem, la co sd de nhd nudc phdn bd ngdn sdch cho cdc trfldng theo mflc do cha't lugng dao tao ma nha trudng dat duge
Nang mflc chi cho nhigm vu NCKH Xdy dung
vd ban hdnh tieu chi p h a n bd kinh phf dUa trdn t h a n h tfch hoat dgng NCKH vd edng nghe de tao ra tfnh canh t r a n h gifla cdc trUdng Ddy m a n h viee tuyen chgn dl tdi theo nguyen tac canh tranh vd thflc hien cd chg' khodn Nhd nudc flng t i l n trudc de mua sdn pham, khdng ddi hdi phai ldm dung dU toan dd lap
Ndng cao tinh hieu qud c& chi' tdi chinh Ddi mdi cdeh phdn bd ngan sdch cho eae Vi vdn de thu tdi chinh
trudng dai hoc theo hUdng cdng khai hda,
minh bach hoa quy trinh vd edc tigu chi ddnh De tdng kha ndng khai thac cac nguon tai gid ddu ra vl chd't lugng ddo tao, cha't lugng chinh, ddc biet ngudn ngodi NSNN cd'p, nhdm cong trinh nghien cflu, sg t h a m gia ddng gdp phue vu cho cdc hoat dgng, trUdng dai hoc vdo phdt trien kinh tg' - xd hgi cua dd't nUdc cdng lap can:
Thue hidn khung chi tigu trung h a n vdi thdi
gian 5 ndm d l tao ra tinh dn dinh cua ngdn
sdch, ddng thdi gidp cdc trudng cd dinh hudng
to't hdn trong viec xdy dgng eae kg' hoach
phdt trien ddi han
Mflc ngdn sdch phdn bd cho cdc trudng khong
chi gdn vdi dinh mflc kinh te' ky thuat trong
ddo tao NCKH md cdn phdi gdn vdi ket qud
kigm dinh, xep h a n g nhd trudng dam bdo
cd su phdn biet gifla trudng cd chd't luong vd
Thfl nhat, n a n g eao chat luong dao tao, tdng cudng gdn ke't hoat dgng dao tao vdi nhu cdu
xa hgi
Ddi mdi cd che' tuydn chon, quan ly gidng vien, xdy dUng co ehg' ehi tra thu nhdp cho gidng vien trgn cd sd hoan thdnh nhiem vu
vd theo phuong thflc canh tranh: (ii Cung khai dilu kien tieu chua'n, quy (rinh iu\f>n dung; (ii) Quan ly chd't lUOng gio giang va chd't Iflgng cdng trinh NCKH theo mgc tidu
nganhangM
Trang 9dat dflgc thay vi quan ly kieu h d n h chfnh ve
thdi gian; (iii) Xay dflng eo ehg' t a i chfnh dam
bao sg hdi hoa gifla nghia vg vd quyen lgi cua
giang vien, ehu y cdc ddn bay t a i chfnh tao
dgng lflc, kich thich sU n d n g dgng, sang tao,
sU nd lflc hodn thdnh cd chat Ifldng cdng viee
cua giang vien
Ddi mdi chUdng t r i n h giang day theo hudng
hien dai, ddi mdi phuong phdp giang day theo
hfldng lay ngfldi hgc ldm trung tam, ddi mdi
quy trinh quan ly ddo tao, t a n g cUdng kidm
tra, kiem sodt chd't lUOng dao tao
Tang cudng gdn kg't ehat che hoat dgng dao
tao vdi nhu cau cua cdc doanh nghiep Mud'n
vdy, cde trUdng can thudng xuyen trien khai
chuong trinh thdm dd y kig'n cua ngUdi hgc
va ngUdi sfl dung lao dgng de dieu ehinh ede
ehuong trinh, phUdng phap day hge phu hgp
vdi ddi hoi cua thgc tidn Cdn tdng cudng
sU lign kg't, hgp tde vdi cac doanh nghigp
trong dao tao ngudn n h d n luc vd nghien cUu
flng dung nhdm thu hut, huy dong td'i da cdc
ngudn nhdn lue, tai chinh de phue vg cdng
tac ddo tao Sg lien kg't gifla nhd trudng vd
doanh nghiep cdn giup cdc giang vien trau ddi
dugc kinh nghiem thgc tien, ndng cao ndng
Igc trinh dd, ldm eho cac san pham NCKH vd
cong nghe cua nhd trudng di vdo ddi sd'ng san
xud't kinh doanh
Thfl hai, tdng cfldng hoat dong nghign cflu vd
chuyen giao khoa hgc cdng nghe
Tdng ty trpng kinh phi ddnh cho NCKH Can
thdnh lap rigng quy phdt t r i e n khoa hge edng
nghe Lfu tign kinh phi eho cdc d l tdi: (i)
Cd sU tham gia cua chuyen gia nflde ngodi
chuygn gia cd kinh nghigm; (ii) Cd sU lign kg't
vdi doanh nghiep, d l tai cd kha ndng thUOng
mai hda san pham
Quy dinh NCKH Id nhiem vu bdt huge cua
giang vien Gdn nhiem vu giang day vdi
nhiem vu NCKH bdng each chi t h a n h todn
100% don gia chudn dd'i vdi so' gid giang vfldt
dinh mUc ng'u giang vien da h o a n t h d n h khd'i lugng dinh mflc NCKH Trong trUdng hgp
gi-a n g vien k h d n g hodn t h d n h dinh mUc NCKH thi tiiy mflc dd ma nhd trUdng gidm don gia
t h a n h todn cho so' gid g i a n g vflgt dinh mflc
De t d n g cUdng mflc do ha'p ddn, thu hut giang vign tich cUc t h a m gia NCKH, cdc trfldng edn ddi mdi CO che* t a i chinh theo hfldng: (i) Tdng don gid t h a n h t o a n cho mgt gid NCKH quy ddi; (ii) Ngodi sd' gid dinh mflc nghign cflu khoa theo quy dinh, ne'u giang vign cd so' gid vUgt dinh mflc NCKH thi p h d n vggt dinh mflc cung se dugc t h a n h todn vdi don gid tha'p hdn nhung vdn du khuyg'n khich giang vien thue hien; (iii) Dd'i vdi cac tdi s a n trf tue cd ngudn gd'c n g a n sach ma giang vien Id tdc gia cua ke't qua nghign eflu thi giang vign dugc quyen dem tdi s a n tri tue de chuyen nhUdng
hodc gdp vd'n vdo doanh nghiep t r e n cd sd
cd Id t r i n h hodn vd'n dau tU ban dau cho nhd nddc, sau khi hoan vd'n xong, giang vign dugc hfldng todn bg ldi nhudn thu dUgc tfl kg't qua nghign cflu
Ve vdn de phdn bo', s(2 dung nguon tdi chinh
Thflc hien ede giai phdp ddi mdi trong cong tdc quan ly, sfl dgng cdc ngudn tdi ehinh theo hudng ddi mdi co ed'u chi tieu, ndng cao hieu qua sfl dung cdc ngudn lUc tdi chinh Chiem
ty trgng ra't ldn trong chi hoat dgng thfldng xuyen cua cac trddng dai hgc cdng ldp Id chi cho con ngudi Do dd, nhd trudng can phai sdp xe'p to chflc lai bd mdy, bign chg' vd nang cao hieu qua sfl dgng quy t i e n luong, tidn cdng; tig't k i e m nhflng khoan chi hdnh chinh; ndng eao ty t r g n g ndi dung ehi trflc tie'p cho giang day, hgc t d p , NCKH vd tdng cudng co
sd vat cha't ky t h u a t cho cdng tdc ddo tao vS NCKH Cu the Id:
- Do'i vdi chi t r a thu nhdp cho cdn bg vign chflc: phai dam bao cdng khai vd cdng bdng
ve quyen lgi, nghia vu Viec chi trd thu nhdp can chia t h d n h hai p h a n tdch biet, bao gdm: (i) Tra tidn luong, tien cdng theo quy dinh
m otxinghe n g a n h a n g
io 102-Thang 9/2014
Trang 10eua nhd nUtSc, cdn cfl vdo mflc do hodn t h d n h
khd'i Ifldng giang day, NCKH cua cd nhdn; (ii)
Mflc chi tra thu nhdp t d n g t h e m cho cdc ddi
tfldng cdn cd khoang edeh du Idn, t h i hign
dugc tfnh canh t r a n h vd dfla t r e n mgt bd tigu
chi dinh lugng ro rdng nhu hgc hdm, hgc vi,
he sd mdc luong dang hUdng, t h a m nien edng
tdc, nhigm vu, chfle vu dam nhdn, su ddng
gdp cdc edng t r i n h khoa hgc
- Dd'i vdi chi cho NCKH; cdc trUdng can doi mdi
cdeh thflc quan 1;^, phdn bd tdi chinh, sfl dung
ngdn sdch ngi bg cho NCKH theo cdc hudng:
Mgt Id, ndng mflc chi eho nhigm vg NCKH,
ngn ddnh rieng mgt p h a n kinh phi cd'p eho
cdc cd nhdn, tdp the thUc hien NCKH Tie'n
hdnh xdy dung vd ban h d n h tidu chf p h a n hd
kinh tg' dUa t r e n t h d n h tich hoat ddng NCKH
de tao ra sg canh t r a n h gida cdc cd nhdn vd
tdp the
Hai Id, ddy manh vige t u y i n chgn dl tdi theo
nguygn tdc canh tranh vd thUc hien co che'
khodn ehi Cae de tdi n e n thuc hien theo co
chg' ky hgp ddng thda thudn, nha trudng flng
tien trude de mua san pham, khdng ddi hdi
phdi ldm dung dg todn da ldp Cd cdc mfle
phat hoae thu hdi vo'n dau tu vdi trudng hgp
khdng hodn thdnh hodc san phdm dat hang
khong dat ygu cau ThUc hien co ehg' khodn
se Idm eho giang vien khdng bi gd bd chay
theo chflng tfl vd du todn chi tie't ma ddnh
thdi gian, tri tue cho n a n g cao chd't lugng, ke't
qua nghign cflu cua de tdi
Ba Id, ddi mdi co che' lap du toan cac dd
tdi nghien cflu Cdc d l tdi nghign eUu ly
thuyg't, huy dgng cha't xam Id chu yg'u thi
dg toan khdng cdn cd phdn du phdng; cdc
de tdi lign quan de'n d i l u tra, khao s a t hay
thi nghigm, thUe hdnh thi du todn dugc chia
thdnh 2 phdn Id cdc ehi vd khoan dg phdng
Khoan dU phdng dua ra nhdm dam bao cdc
thi nghidm, thgc h d n h cua d l tai dugc thgc
hi§n ddy du, nghigm tuc ke ea khi thi trudng
Cd big'n dgng v l gid
Bd'n Id, xac dinh rd nhiem vu NCKH Id nghia
vu bdt huge dd'i vdi giang vien Giam bdt t i n h
t r a n g qud t a i ve giang day, gdn nhiem vu giang day vdi n h i e m vu NCKH bdng cdeh chi phan cdng t h e m khd'i lUgng giang day khi giang vign da hodn t h d n h khd'i lugng dinh mflc NCKH
Ndng cao tinh linh hogt va tu chu tdi chinh cho cdc triidng dgi hgc
NSNN cap cho edc trUdng theo che' do khodn
vd hdu kiem theo phuong thflc t h a n h tra, kidm toan dinh ky; trong ndm eae trUdng duge trich lap quy phdt trien hoat dgng sfl nghiep td ngudn ngdn sdch cd'p cho chi hoat dgng thudng xuygn de cdc trUdng cd ngudn vd'n chi cho ddu tu XDCB, mua sdm tai san ed' dinh Dieu ndy se tao dieu kien de cdc trUdng
cd ngudn thu ngoai ngdn sdch thd'p dugc ehu dgng vd linh hoat hdn trong dau tfl XDCB vd mua sdm tdi san cd' dinh
Xdy dung khung hgc phi da dang vd linh hoat, theo dd hgc phi gdn vdi tieu chi nganh nghd, chuong trinh, ca'p bde ddo tao dd'i tugng ngudi hpc, ke't qua kig"m dinh cha't lugng, kg't qua xep hang cda trudng dai hgc Dd'i vdi boat ddng dao tao eung cd'p dieh vu gdn vdi nhu cau xd hgi, cho phep cdc trddng tg quyg't dinh gid dich vu t r e n co sd tinh du chi phi Tdng cudng phan cd'p quan ly ddu tu XDCB, mua sdm tai san cho cac trUdng tg thUe hien vdi gid tri ldn hon Cac trUdng dugc tU ehu phe duyet ke' hoach, sfl dung kinh phi tU cdc ngudn hgp phdp dugc quye't dinh do'i vdi cde
dg dn ddu tu co sd vdt chd't cd gia trj dudi
20 ty ddng
Cho phep cac trudng dung ngudn hgc phi, ngudn tig't kiem chi thudng xuygn trong ndm bdo cao de dau td XDCB, mua tdi san cd dinh Giam bdt sU kiem sodt chi ciia Kho bac nhd nudc Cac trUdng ehi phai md tdi khoan tai Kho bac de phan dnh cac khoan kinh phi
Cdng nghe nganhanqm