QUAN Li GIAO DVC OM IK Ml CHlNH GHB BliO OIK M JM NON A IftfT NAM VA GAC K H U Y E N NGHi VE CHINH SACH LE KHANH T U A N '''' ^Say nhpn bdi 22/07 21116 ngdy siia chua 09,(iK?nii „ ^ • ^ Abstract Recenllv[.]
Trang 1QUAN Li GIAO DVC
OM IK Ml CHlNH GHB BliO OIK M JM NON A IftfT NAM
LE K H A N H T U A N '
^Say nhpn bdi: 22/07.21116: ngdy siia chua-09,(iK?nii: „ ^ • ^
Abstract: Recenllv decisions rnadebv^ mm^OlG ngay duyet ddng: 12 1)8/2016
improuements in pre-prirnar^eL7a,ZJ,^"^^^^^^^ OouemmenI have led to breakthrough reform in education flnZ7alresolTa2ca^tn mZ" """" "'"'"'""' «''°""'' ""^ ^ " • " - ' - ° ' development goals Going lorc^Jdco„t^,^?eH 7 ° ^ ^ ' " f ^ " " ^ " ' « needed lo fully achieve our increase Ihe productlvelJeZLt's^cTelour:^^^
an overview of Ihe current stale of ina^rMJnn ^'"^'"^ """"•"''"^o sections Tirstly ll provides secondly I, makes reeor^lnZotZardinTw^^^^^^ '" " ^ ^ " " ' ^ - ' ' - ' " « > " ' " V'elnam and
Keywords: Investment, finance, pre-primary education, recommendations
1 Thixc trang dau t u tai chinh cho giao due
1 Nhihig chuyen iloiquan trong vequan
_ onghanmolthapkiqua,ChJnhphudabanhanh
nhieu chu truang, chinh sach quan trong, the hien su
quan tam sau sac ctia Dang va Nha nutJc trong vi§c
dau tu ya phat ttien GDMN Quan die'm d i u tu phkt
tnen doi voi nganh hpc mam non duoc tang cuong
phat trien dan qua cac giai doan, cu the la:
- KhtJi dau la Quyet dinh so 1 6 1 / 2 0 0 2 / Q O - T T Q
ngay 15/11/2002 ci]a Thtj tutJng Chinh phij v^ mot
so chmh sach phat trien GDMN, vtji muc Heu datra
rat khiem ton: Nha nutJc tiep tuc tang dau tu phat
tnen GDMN, dong thtjiday manh xa hoihoa sunghiep
GDMN mo( rong he Ihdng nha tre va truting kip
mau giao tren mpi dia ban dan cu; uu tien dau tu
phat tnen GDMN d nhung xa co dieu kien KT-XH
kho khan, cac xa vung nui cao, hai dao Quan diem
dau tu luc do xem GDMN la nganh hoc dan lap
trach nhiem dau lu tai chinh cua nha nudc rat han
che,cuthe: + C a s d G D M N cong lap chiduac x i y
dung chu yeu ocac xa KT-XH dac biet kho khan- a
mien nui, bien gitiT va vijng sau, vung xa; + Khuyen
Khich lap truting, Itjp mam non dan lap, tu thuc a
thanh pho, thixa.thitran.khu cong nghiep vanhOnq
noi CO dieu kien KT-XH phat trien; + Thuc hien viec
chuyen cac tn/tJng kjp mam non cong lap lidia b i n
KT-XH phat then, thanh pho, thi xa, thi tran sanq
tn/ong, Itjp ngoai cong lap
ki 2-9/2016)
Sau khi Thu tuong Chinh phu ban hanh Quyet dinh, cac dia phuemg deu xay dyng de an trien khai, nhimg do dieu kien ngan sach kho khan, viec Ihuc hien dean da khong thuan Ipi Mot sd tinh khdng thuc hiin dupc muc teu chuyen dditmtjng kJp GDMN lim vio khokhan.dacbiet la khokhan vekjihphihoatddng , •Quyetdinhsd149C006/QO-TTgngay23/6/2006 cua Thu tuong Chinh phu phe duyet 1)6 an Phattrien GDMN giaidoan 2006-2015"xac dinh dinh huong nhiern vuchu yeu cho phattriai, lam tiin de cho suthay davequandiem phattriai doivtiiGDMN Mdlsdquaii diem chidaodptpha, trong doconhung y tudng lan dau dugckhang dinh, cu th^:+Xac dinh GDMN la cap hoc dau ten cua helhdng giao ducquoc dan, datnin mtjng ban dau cho suphat tien ve the chat, tri tue, tinh cam tham mi cua tre em Viet Nam VKC cham to phat triln'
GDMN la tach nhiem Chung cua cac cap chinh quyen cua moi nganh, moi gia dinh va toan xa hdi duoi sulanh d?o cua Oang va suquan li cua Nha nuoc; + Nha nuoc
co tach nhiem quan li, dau tu phat triai GDMN- ddnq Ihoi tao dieu kien Ihuan loi ve co che, chinh sach day manh cong tac xa hpi hoa; nha nudc cdchinh sach uu ten dau tuphat tien GDMN dcac vung cddieu kien
KT-XH kho khan; + Viec cham sdc, giao due tremam non phaidupcthuchienvtJJsuphahpp,glnkdlchatchegiiJa nhatrt;c»ig,gBdinhvaxahdi;+Tung budc Ihuc hien dd!
ma not dung, phuong phap GDMN theo nguyin tic bao dam dong bp, phd hpp, ten tien, gin vdi ddi mdi gao due pho thong, chuan bi tdt cho tre vao ldp 1 ' Bo Giao IIDC va dao tao
Tqp chi Gipo due so 39011
Trang 2Sau 4 nam tht/c hien, thanh tt/u ciJa mdt sd hoat
dpng da dat nen tang cho suphat trien xahon.Dacd
suquan tam dau tu tai chinh cho GDMN nhieu hon
tti ngan sach nha nudc (NSNN), cac ngudn li/c xa
hpi Tuy vay, st/chuyen bien la chua du manh, chua
tao duoc bUffc ngoat
- Quyetdjnh sd239/2010/Qe-TTg cua Thu tudng
Chinh phu jjhe duyet "Dean phdcap GDMN cho tre
em nam tudr lao ra st/Ihay ddi can ban ve phat trien
cho caip hpc, tao ta budc ngoat ro rang Lan dau ten
xuait hien chu tn/ong "phdcap mam non cho tre em
nam tudi", vdi quan tiiem dau tu rat cu the: + Nha
nudc cd trach nhiem quan li, dau tuphat trien GDMN,
tang cudng hd trp CO sdvat chait, dao tao dpi ngu giao
vien; uu Hen dau tu cac vung cd dieu kien KT-X H dac
biet khd khan, vung mil, vung sau, vung xa, hai dao,
bien gidi theo hudng xay di/ng cac trutJng cdng lap
kien cd, dat chuan; + Phd cap GDMN cho tre em
nam tudi la nhiem vu uu tien hang dau tnang GDMN
ddivdi tatea vung mien frong ca nudc; + V i c cham to
de mpi tre em nam tudi dupc den tirtjng, \dp mam
non la trach nhlpm cua cac cap, cac nganh, cua mol
gia dinh va toan xahpi
Vtii nhiing quan diem chi dao manh me nhuvay,
ngudn k/c tai chinh cho GDMN td chu yeu la huy
dpng gia dinh,xa hdi, chuyen sang ehuyeu la NSNN
Quan diem dau tu thay ddl, keo theo mdttoatchuyen
dave toai hinh tn/dng Idp (chuyen dich manh metiJr
toai hinh ngoai cdng lap sang cdng lap); ehinh sach,
chedd ddi viJi giao vien,hpc sinh va nhatn/tjng dupc
bdsung, vitrivi§c lam cua nha giao va can bdquanii
giao diJC cd su thay doi Nhd vay, nganh hpc mam
ncin dutjc quan tSm dau tu, giam dan cac klid khan
cohiiu trudc day, tao dupc subinh ding hon viJi cac
cap hpc khac
• Quyetdinh sd60/2011/QB-TTg cua Thu tudng
Chinh phu quy djnh mdt sd chinh sach phat trien
GDMN giai doan 2011-2015 lamptbudc tiep nd'icdy
nghia quan trpng eua Quyet djnli sd 239/QD-TTg,
euthe la da phap quy hda mptsd chinh sach ddi vtJi
hpe sinh giao vien va nha truijng, vdi cac thay ddi ve
ban chait frong trach nhiem cham to cho GDMN fti
NSNN: +) Chinh sach hdtrotien an trua cho tre em
3,4,5 ftjoi; +) Chinh sach hd trp giao vien lam viee
Iheo ehedph<;p ddng lao ddng trong cac cosdGDMN
cdng lap, dan lap; +) Quy dinh trach nhiem cua Uy
ban nhan dan cac tinh/lhanh phd trong vide bao dam
quy hoach tlait va ap dung cac phuong thdc giao dat,
cho Ihud dait, thue co sdvat chat de phat trien mang
kwScaccosoGDMN
21 Tap chi Giao dwc so 390
phu, tdQuyet dinh sd 161 /2002/QD-TTg den QuyS dinh sd60/201 i/QD-TTg, la nhiing bae thang quan trpng ttjmg budc dat vi tri GDMN vao he Ihdng giao diic quoc dan vtii tu each day du cua mdt caip hpc Theo dd, ban chait dau tu tai chinh cho nganh hpctJa edst/thay ddi tiJf chu yeu la huy ddng xa hdi; sang chii yeu la trach nhiem eua N SNN.di ddi viJi day manh xS hpi hda Dd la nhung budc dot pha vd ciing quan trpng, tao da cho si/phat trien manh me cila GDMN
1.2 Mot so'kit qua ttat diroc va nhung kho khan, han che
Vdi nhiing chil truang nhu tren, dau tu tai chinh cho GDMN da ed suchuyen bien quan trpng, gop phan quyet dinh trong tang quy md huy ddng fre ra Idp va nang cao chat luong cham sdc, giao due tre
1.2.1 Chi NSNN cho GDMN
Giai doan 2001-2005, ngan sach chithudng xuyen cho GDMN trong cocau chi NSNN cho giao duec6 duijc tang len, nhung khdng dang ke: tJrl 359 tiddng (6,88%) nam 2001 len 2.550 ti ddng (7,31%) nam
2004 va khoang 2.700 tiddng (7,4%) vao nim 2005; vOfa ehiem ti trpng nhd, vda cdtdc dp tang binh quan cham (gan 4%)
Giai doan 2006-2010, ti le chi va tde dp tang chi cho GDMN trong tdng chithudng xuySn giao diJCCO st/cai thien nhanh hon: nam 2006 dat 4.096 tiijdng (7,47%),nam2008dat6.920ti(8,5%)vanam2009 dat7.534ti(11,2%) NSNN dam bao phan chuy§'u, ciing cac ngudn ddng gdp cila nhan dan dephat frien quy md, ciing cdva cai fri ien eosdvatchait trudng hoc
va tiing budc nang cao chait lupng
Giaidoan 2010-2015 cdsi/caithidnrorStcav^ tdc dp tang va tl trpng chi, trong lifd chi dau tu phat IriKi
cung tSng dang ke Bang 1 the hien sdlieu chi NSNN
cho giao due (khdng tinh khdi dao tao; trong long chi bao gdm ca chi thudng xuyen va chi dau U/phatfriS'n) giai doan 2011-2015
Bang 1 Chi NSNN cho GDMN giaidoan 2011-2015
Npi dung chl Tdng chl NSNN cho gi6odgc(lidfing) -Chi GDMN (lidSng)
••niHina/ldngchl(%)
- Q r h q u a n M (WudSna)
O i h o ^ l dangling d^
SMi*iepGDIVN{%)
Nam
2010 90.500 14.324
KB
6.1
12.9
N&n
2011 107.G84
18489
173
6,2
125
N9m
2012 146.788
26839 18.3 7,75
116
Nbn
2013 160.486 31.870 18,8
M
I 3 i
Nim
2014 183^144 33.850 18.5
e»
13,1
Nkn '
alls, i»>mi{
35900 18.5
90
UO
(Ngu6n:Bi Taichinh20IO 2011.2012: cac nim con lai uac thuc hifn)
(ki2-9/2016)
Trang 3?: SosanhsoieuchiNSNNchoGDMNcua3ttidiki
It; 2001-2005,2006-2010va2011-2015tacdthd»iayrD
15 sucaifriiencavenhpdptang.tihongchivadinhmuc
i- chichungfrendaufre.Tronggiai(}oan2011-2015lan
h dau ten GDMN duos dau tumdtduan vdn vay ODA
> frendi^rpng,dagdpphanglaiquyilduocmotsdkhd
-, khan cua nganh hpc, Ihuc day huy ddng eac ngudn vdn
•; khac vao nang cao chatk/png cham sdc, giao due fre
a Trong5namcua,mptsdeh;sddatketquarattdl:
I - Tl tnpng ehi ngan sach cho GDMN trong tdng
chl ngan sach cho giao due (bao gdm ca chi sunghiep
J vachidautuxaydimg)tangtul5,8%nam2010lin
18,6% nam 2015, toe dp tang binh quan 0,56%/nam
.J • Bmh quan chi NSNN/Ire (tinh ehung cho ca fre
^ nha tre va hpc sinh mau giao) tang tu6,1frieu ddng/
chau nam 2010 len 9 frieu ddng/chau nam 2015, tang
,j 50% va toe dp tang binh quan 10%/nam
J Tl le ehl cho hoat ddng trong tdng ehi thudnq
J xuy§ncuaGDMNtuycddupccaithien,nhungkhdng
dap ling du 20% theo finh than eua Quyet dinh sd
^59|2011/QD-ng (nam cao nhat la 13% tinh ehung
t j H I cap hpc, neu tinh frong phan chi true tiep tai co
• splruong hpc ttii cdn thaip hon)
I ^ Tuyaat(]u(?c kSiguatang tn/ong tot, nhung viec
• bao dam nguon li/c taichinh UJrNSNNgiaidoan vua
qua van con mptsd ton tai
• Phan cap quan li ngan sach het sue bat cap ca
nuoc CO rat nhi§u kieu phan cap quan li ngan sich
cho giao due, frong ddedGDMN.Oieu nay din den
nhiSu khd khan, bait cap trong quan li nhu: + Cac co
quan quan li GDMN hlu het khdng gin dupc vi§c
xSy dung kd hoach hoat ddng vdi viec xay dung du
loan d§ dam bao ngudn lue tai chinh cho hoatddng
din ddn bi ddng, ttiam chi khdng xac dinh di/oc tinh
kha ttil cua ke hoach; + Thdng fin, bao cao ve ngudn
liJp khd xac dinh do dd hieu luc chi dao, dieu hanh
kem; hieu qua tdchiic tfii/c hien khdng duoc dam
bao; + Cdng tac giam sat, danh gia ve dau h; tii chinh
khdng thuc hien dupc d nhieu cac caip quan li nha
nuoc, cap quan li cang cao cang khd ttiuc hien
• Quy djnh cua Chinh phii ve dinh muc chi ngan
sach, tl Irpng toi ttiieu chi ngan sach cho hoat ddng
giaoduc(20%)ttieoQuyetdinhsd59/201 l/QO-TTg '
khdng ttiuc hidn dupc tren ttiuc te; hau het cac tinh rat
kho khan, cac eo sdGDMN rat khd khan frong viec I
dam bao kinh ph i cho hoat ddng
- Do khung hoang kinh te ttie gkS, ngudn luc tai ,
chinh nha nudc nhiing nam gan day gap nhieu khd '
khSn; nhieu chuong frinh, de an khong duoc dam
bao kmh phi cho frien khai, vi vay ma khong hoan
ttianh nhiefTivudurigkehoach.TrongGDMN.Oean
239 ve phdcap rnam non cho fre em nam fcjo'i, la de
an quan frpng nhi, cung khdng du ngudn luc tai ehinh
de frien khai Lfdctinh den ttiang 12/2015, kinh phi ttii/c hien Oe an 239 la 10.770 tiddng/14.660 (dat 73,5% ke hoach), frong do: Ngudn vdn dau tuxay dung cho ttiuc hien Oe an (2.307 tiddng) dukie'n ttiuc hien bang mpt duan vdn vay ODA khdng ttiuc hiin dupc, von huy ddng ciia cac dia phuong (4.740 ti dong ftJT ngudn dau tt/ xay dung) dat ttiaifD; dieu nay dan den khd khan ton frong xay dung phdng hpc hoan ttiien mang ludi frudng hoc cho phd cap, khdng hoan ttianh dung fiwi dp kehoach
- Co che phan bd ngan sach chi su nghiep cho GDMN chu yeu van hudng vao khu vuc giio due cong lap,chuaedeochehdfrPcasdmam non ngoai cijng lap Oieu nay tao ra sueanh tranh khdng can sue giiia frudng cdng lap va ngoai cdng lap, lam cho eong tac phat frien cosd GDMN ngoai cdng lap gap khdkhan.khdmdrdng
- Co che ve hpe phi, ve frang frai ehi ph i cac dich
vy cho Cham sdc, giao diictredco sdGDMN ehua
du ttioang, chua ttiu hut dupc cae tdchue, ca nhan tham gia eung cap dich vu cham sdc, giao due tre Vi vay, viec xa hdi hda giao due dfrudng mam non theo phuong Cham "nha nudc chilam nhirng gi ma ngudi dan khdng lam dupc'bi han che; ciing vdi han che ve
CO chephan bo ngan sach, da lam cho cdng tac xa hdi hda ngudn vdn dau tt/ bi han che
1^2 ChitieuchoGDMNtrong^^gcacnguai vdn
Tl frpng chi cho GDMN fren tdng chi cho GD-OT tiirtateaeac ngudn voi cung edsueaittiien dang ke td 12%nam2009tanglen14%nam20l'3,dmiiccao ttiu h/ sau giao due fieu hpe, giao due tntng hoc va giao dye daihpc Cac chisdnay la minh ehung ttiuyet phyc ve si/quan tam dau tu cua nha nudc va xa hdi choGDMN (xem tei/dS"/)
Bieu do 1 Chi Heu cua Chinh phu vi ho gia dinh chia Iheo c^) hoc 2009-2013
INguSn: Bao cao Tai khoan giao due quoc gia giai doan 2009-2013)
Trang 4Tinh tren tdng ngudn tai chinh, muc ehi tinh
tren dau hpc sinh mam non tang ttif khoang 6 tneu
ddng/chau nam 2009 len gan 10 trieu ddng/chau
vaonam2013.Tuynh'inchungmtJfcchicilaGDMN
friap nhat frong cac cap hpc, nhung frong giai doan
nay d cac nam sau da vucrt len cao hon cap tteu
hpc, dd la nhdst/ Uu fien dau hf tu tat ca cac ngudn
von (xem bieu do S)
Bleii do 2 Chi lieu ciJa Chinh phu va hp gia dinh
tiendauhgcsinhcaccap2009-20l3
ijMtaMStttidfa
• Swfti|Miii«M|
(Ngu6n:Baocao Tai khoan giao due qux gia
giaidoan 2009-W13)
- Neu tinh fren tdng chicho caip hpe dtatca ngudn
vdn thi dttidi diem nam 2012, chi luong va phu cap
luong chiem 63% tren toing chi cho GDMN, chi khac
(bao gdm dau tt/xay dung, fien an hpc sinh, chi phi ca
nhan hpc sinh, chi hoatdpng giao tiyc) la 37%, cao
hon cac caip hpc phd ttidng (chi khac d fieu hpc la
26%, frung hpc CP sd la 29% va frung hpe phdttidng
la 35%) Oieu nay cho ttiay, d GDMN, td'ng ehi cho
hoat dpng ciJa nha tn/dng ttiap, nhung eac chi phi
cho ca nhan hpe sinh kha cao
- Chi fieu hd gia dinh cho GDMN tinh tren dau
hpc sinh d cac viing khac nhau eung ed su khac biet
Oay la vain de can dupc xem xet khi xay dt/ng chinh
sach phat frien GDMN phai chii y den tinh dac ttiii
viing Cu ttie tai thtJi diem nam 2012 binh quan chi
fieu hp gia dinh cho cac chau mam non (frieu ddng/
chau) nhu sau: + Viing ndng ttidn di/cii2 trieu, thanh
ttii gan 4 frieu ddng; + Viing Odng bing sdng Hdng
3,J friSu tJdng, mien nui phia B i c khoang 0,9 trieu
ddng, mien Trung 1,9 frieu ddng, Tay Nguyen 1,6
tieu ddng, Odng Nam Bd 4,1 frieu ddng va Odng
blng sdng Ciru Long la 1 ,i frieu ddng
Nhuvay, ngoai NSNN, ngudn luc tai ehinh huy
dpng hjf xa hdi va cac hp gia dinh da ddng gdp quan
frpng vao st/phat trien ctia GDMN Oe khaittiac tdi
hon cac ngudn lyc tai chinh, can tap tntng khic phyc
cac khd khan sau day:
- Mptsd chinh sach khuyen khtoh xa hdi hda cua
nha nudc dupe ban hanh, nhung viec tridn khai ttiuc
4 Tqp chi Gido due so 390
tti yc hien eh inh sach uu dai ve dait dai nhim muc lieu khuyen khich phatttien cosdgiaodyc ngoai cdng | § rait thap, bdi vi nhu cau phat trien fruting ngoai cong lap ttiudng nay sinh dvung cd KT-XH ttiuan ted, dcac khu eong nghiep, khu quy hoach dan cu mtil nhung hau het d nhimg noi nay khong cd quy dait de cho ttiue hay chuyen nhupng; -i- Chinh sach tin dung uu dai de phat trien tn/dng, kip mam non cung khd ttvA hien, cac thu tyc dedupc vay vdn uu dai (nhaitlavlw chaip) chatche, nha dau h/khd dap ung, vivay ketqua khong nhu mong mudn *
- Viec chuyen ddi cac fruting mam non ngoai COM lap, dac bietlaxda toaihinh fruting ban cdngvachuyi iJdS sang frudng cdng lap vtii tifrpng cao, matt^ la gim bdt khd khan cho GDMN do dupc dau h/fijf NSNN, nhung lai tao ra ganh nang cho ngan sach Ve lau da
can phai xem xet de hd ttw cac tn/dng ngoai cdn^ lap phattrien degiam nhebien ehdnha nuticvasudauli;
cila NSNN Loaihinh tn/ting ban cong lamptphuong ttiuc ket hpp rat tdt giiia hd frp ctia nha nude va dong gdp cua ngudi hpc, dabi xda bo, can ng,hien cuu ddtx mpt hinh thuc van hanh h/ong hr (chang han ho to ngan sach chi thudng xuyen cho eac tn/dng ngoi edng lap theo dau hpe sinh)
- Viec fiiyc hien cac dieh vu cham soc, tuvan vecham sdc vagiaoducfrechophyhuynh hien naychtly^ Ihong qua cac don vi cung caip dich vu ben ngoai nhafruiing, chiphido gia dinh fra.NeucdhinhthLK; tdchiic d e t u ^
mam non chu ddng fiien khai ttidng qua cac don v\tx
chuc nang ben ngoai, h/chuvetaichinh,ttiisecdsukS hpp tdt ve myc teu giiia giao due va cham sdc fre, lao la mdt hinh fiiuc xa hdi hda nang ddng phyc vy hi^u qua hpn cham sdc va giao dye tre
-Cac hinh thuc ve hpp tac cdng tuhien nay chU!
dupc ap dyng phdbien trong GDMN, he thdng cac van ban phap quy cunq chua dii de lam hanh lang phap li cho viec phat trien hinh thuc nay Chinh ph|i>
can cosy chl dao desdm hoan ttiien cac quy djnh ciia phap luat lien quan
-Oinh hi/dng miln hpc phi cho ddi tupng fremau non nam tiidi da dupc xac dinh, khi ttiyc hidn se tao ra khoang trdng trong ngudn li/c tai chinh; NSNN can phai tinh dende bu d i p khoan thieu hyt nay
2 Khuyen nghj ve chinh sach t i l chinh
Ve lau dai, de phitfrien ben vung can phai hucngU
su can ddi ve ngudn lyc tai ehinh giiia NSNN va hw dpng xa hpi Ngan sach huy ddng xa hdi cho phat tiat GDMN phai frd ttianh mdt bpph|n'quan frpng tong can ddi ngudn lyc cho phat ttlein, giam dan ganh nSng
(ki 2-9/2016)
Trang 5ki
cho NSNN;dieu nay c a i g cdy nghia hon frong didu
kipn kho khan cua NSNN giai doan tdi Theo hudng
d d Chung toi khuyen nghimdtsdnpidung sau:
2.1 Bao dam ttiuc hien tJay dt) Nghi dinh sd 115/
2010/NO-CPfrong viec taoco che lam viec
desdGD-DT chu dpng phdihpp vdsdtai chinh, sdkehoach va
dau hf frong viec xac dinh ngudn taichinh phii hop vdi
hoat dpng cila nganh giao due frong ke hoach hang
nam Nganh giao dye phai dupc friam gia dettiuc hien
day dti eac ehijc nang ve quan li nha nudc, hJr khau lip
ke hoach tai chinh, chidao, tochuc ttiuc hien va kiem
tra, giam sat viec ttiyc hien, ttieo dung nguyen tic ctia
lap kehoach chiwi k/pc va quan li kehoach dua vao ket
quamaChinh phu dang chidao ling dyng
2J Oieu ch inh phan caip quan li ngan sach ddia
phuong fren co sdfi/chij, nhung phai fijan thu mdt
so nguyen tic chung cho tatea eac tinh la bao dam su
ttiam gia cua coquan quan li giao due eac clip trong
quy trinh lap, chaip hanh va quyet toan NSNN
2.3 Xay dyng coche hd trpngan sach chi ttiudng
xuyench^ac frucfig ngoai cdng 1 ^ tfieo dau hoc sinh
^ ^ ^ • M : dat hang), nhim ttiayttiehinh fiiuc hd
^NWOnpilffluftudng ban cdng ttudc day vatao dieu
k i ^ phatfrien binh dang vdJfrudng cdng lip Ndu ttiyc
hipn dupceochenay, he ttidng frudng ngoai cdng lip
sephat trien manh me hon, giam dupc ganh nang ve
bien chevadautfxaydyng cho nhanudc, lahaikhoan
chi phi CO ban va ton nhat frong phat trien GDMN
Nhieu nudc fren ttie gtoi (dien hinh nhu Ausfralia,
Canada)daapdynghinhttnjc nay ratcdhieu qua, Viet
• Nam cdttienghien ciiu devan dyng
: _ ^-^Jdehucmd hinh Tmng tam GDMN dua vao
cpng d(>ng, hinh ttianh mdl toai co sd GDMN kieu
mdi, nham ttiu hiit eac djch vy cham sdc tre ttieo
phuong ttiiic h/frang trai chi ph i, gdp phan xa hdi hda
venguonkjc taichinh dephucvu die luc chomyc fieu
phat tri§n cua nha trudng Md hinh niy hi§n ri't phd
bidn 0 Ausfralia, Canada, Mehtoo; Viet Nam can
nghien cuu devan dyng
2.S Hoan ttiien cac quy djnh ve hpp tac cdng, W;
tao CO che ttidng thoang decae tdchiic, ca nhan tiau'
hf vao GDMN; nham huy ddng ed hieu qua cac ngudn
taichinh cho dau h/phat trien GDMN.Q
2015 (ban hanh theo Quyet Jinh so 2.19/QD-TTg ngay
09/2/2010 ciJa Thu tuong Chinh phu)
[.1] Thu ludrng Chinh phu (2002) Quv/l dinh sd 161/
20l)2/QD-ng ngay 15/11/2002 cua Thu nrrmg Chinh phii 1 ^ Mol sd chinh idch phdttri^n Giao due mdm non
| 4 | ThiJ imtng Chinh phu (2006) Qux^tdinh iri 14W
20l)6/QD-TTg ngay 2.1/6/2006 ciia Thii tuang Chinh phu vi Phe duyii -Di an phdl Irien Giao due mdm non giai dogn 2006-2015 "
[51 Thu tmrng Chinh phiJ (2011) Quxet dinh sd'60/
2011/QD-TTg ngay 26/10/2011 cia Thu m&ng Chinh phii ve Quy dinh mpt sd chinh sdch phdl trifn Gido due mAm non giai doan 2011-2015
(Tiep Iheo trang 12)
mdl Chira cae viec lam can ttiuc hien, ttidi gian hoan ttianh chu chua ttiuc su ttie hien nhu mdt chuong frjnh hanh dpng ey ttie Viec quan li HDTV tuong ddi tdt, ben canh dd, cdn cdmdtsdttiuvien chihoatddng
"cam Chung"do ttiiai sudau hf, quan tam ttiich ding, HDTV ehua phong phii Mdt sdnha frudnq mdi chi quan tam ehii frpng den dau tueosdvatehatcho cac top hpc chdehua dau tt/ngudn tai nguyen sach, bao phuc vy cho gang day va hpc tap cua GV va HS Mdt
sd can bp quan li, GV va nhan vien ttiu vien chua nhan ttii/c day dii ve vai frd cua ttiu vien trong hoat dpng giao dye cua nha frudng nen chua ho tro tich cue cho cdng tac nay, do dd chua ed nhiing ddng gdp ttiietttiyc dexay dyng ttiu vien xung tam la mdt Irung tam van hda eua nha touting" Q
Tai li^u tiiam khao
III Viclnam Ministry of Education and Training
1-INE.SCO Insiiiule for Statistics (2016) Education
financing in Viet Nam 2009-201.1 (following the
National Educalion Accounts methodology) Ha Noi
|2|Thuiu<TngChinh phii (2010)./}^anp/,rf(.(jpj,,d„
</(ir niilm mm chn trf em mim tudi giai dnun
2010-(kl2-9/2016)
Tai lieu Iham khao
III BO GD-DT (200.1) Quyft dinh
sdOI/2003/QD-BGDDT ngdy 02/01/2003 vf vifc han hdnh quy dinh lifu chudn thu vifn irudng phd thdng
| 2 | Bill Minh Hi4n - VQ Ngpc Hai - Dang Qufte Bao
(2(106) Qudn ligido dgt: NXB Djii hoe Sir pham
|.1| VQ Ba Hoa (2009) Tdilifu hdiduitng nghifp vu
thu vifn trinmg phd thdng NXB Giao due ViJi Nam
| 4 | Trdn Kiim - Bui Minh Hifn (2006) Qudn ll vd
Idnh dgo nhd trmmg NXB Dai hoc Sirph^m
l-'il Dam Thj Kim Lien - Tr4n Thj XuSn KhOa (2009)
M0I sd chuyfn df vf nghifp vu Ihu vifn trudng hoc
NXB Giaoduc Viei Nam
|6] Nguyen Thj Lan Thanh (2014) I^dt sd'vdn df vf
qii&n U Ihu vifn hifn dgi Tap chi Thu vien Viet Nam
sO 5 tr 3-6
| 7 | Nguyen Thj Thu Thao - Nguyin Thj Ngoc Linh
I "IL„' """* "^ '•*"'• *"* l"^" '•'""' '•'•^n 'ru^ng
Apr NXB Lao DOng
Tap chi Gide due so 390 I s