TÓM tắt TIẾNG ANH hoàn thiện cơ chế quản lý tài chính đối với các trường đào tạo sĩ quan quân đội

Research tasks of the Thesis - To systematize, contribute to clarifying and supplementing theoretical basis of education and training in the Army and the financial management mechanism

ACADEMY OF FINANCE

LAI VAN TUNG

PERFECTING THE FINANCIAL MANAGEMENT MECHANISM

FOR MINITARY OFFICER TRAINING SCHOOLS

Major : Finance - Banking Code : 9.34.02.01

SUMMARY OF ECONOMIC DOCTORAL THESIS

HANOI - 2018

at Academy of Finance

Supervisors: 1 Assoc Prof Ph.D Vu Van Tung

2 Assoc Prof Ph.D Le Hung Son

Reviewer 1:

Reviewer 2:

Reviewer 3:

The Thesis will be defended berfore the Thesis Review Board

at the Academy level, of Academy of Finance

at hour .(day) (month) (year) 2018

The Thesis can be referred at:

- The National Library

- The Library of Academy of Finance

INTRODUCTION

In the context of limited State Budget spent in the field of National Defense - Security, and complex and difficult tasks of National Defense in the new situation, the financial source invested in military officer training schools cannot meet the true demands The question here is how to effectively mobilize, create and manage, use different financial resources

to meet various training requirements in the immediate and long term To successfully accomplish this goal, a number of factors, including the need for an appropriate financial management mechanism are required The

topic of “Perfecting the financial management mechanism for military officer training school” selected for further study to complete the financial

management for military training schools is objectively important and essential both in terms of theory and practice

2 Research objectives of the Thesis

From the foundation of theoretical and practical research, the thesis proposes some solutions to improve the financial management mechanism for military officer training schools

3 Research tasks of the Thesis

- To systematize, contribute to clarifying and supplementing theoretical basis of education and training in the Army and the financial management mechanism for military officer training schools;

- According to the survey results, to analyze and evaluate the current situation of the financial management mechanism for military officer training schools, to withdraw the strengths and limitations or shortcomings and their causes; then to propose a number of measures and recommendations to perfect the financial management mechanism for military officer training schools in the coming future

4 Research objects and scope of the Thesis

4.1 Research objects of the Thesis

The research objects of the Thesis are a number of theoretical and practical issues on the financial management mechanism for military

officer training schools

4.2 Research scope of the Thesis

- In terms of contents: The Thesis studies different issues on the financial management mechanism for military officer training schools, including: financial source creating mechanism; financial management and use mechanism; asset management mechanism; and financial inspection and control mechanism

- In terms of space: The Thesis studies the financial management mechanism for different military officer training schools The financial management mechanism for military officer training schools mentioned in this Thesis is the financial management mechanism in a limited sense, that

is to study the financial management mechanism issued by the State only; such mechanisms developed by the schools are the internal control of each school, and not be covered by this Thesis The Thesis focuses its research

in 10 schools, namely: 07 schools under the Ministry of National Defense and 03 schools under different Army forces

- In terms of time: The Thesis studies the process of developing and operating the financial management mechanism for military officer training schools, mainly focusing on the current financial management mechanism (which is in place until the time of Thesis defense) The analyzed date for the research are mainly in the period from 2011 to 2016

5 Research methods of the Thesis

- General method: The Thesis makes use of the methodology of dialectical materialism and historical materialism to study different issues,

to ensure comprehensive, systematic, logical and practical results

- General method: synthesis, analysis, comparison, statistics, logical inference, generalization

6 New contributions of the Thesis

- Develop the theoretical basis of educational and training activities

in military officer training schools and the financial management mechanism for military officer training schools

- Propose a system of solutions contributing to perfecting the financial management mechanism for military officer training schools in line with training characteristics

7 Structure of the Thesis

Apart from the introduction, conclusion, diagrams, tables, appendices and references, the Thesis consists of 4 chapters:

Chapter 1: Overview of existing research projects related to the

Thesis

Chapter 2: Education and training in the Army and the financial

management mechanism for military officer training schools

Chapter 3: Current situation of the financial management mechanism

for different military officer training schools

Chapter 4: Measures to perfect financial management mechanism for

military officer training schools

Chapter 1 OVERVIEW OF EXISTING RESEARCH PROJECTS RELATED

TO THE THESIS

1.1 RESEARCH RESULTS RELATED TO THE THESIS TOPIC

In recent years, there have been many research topics and works on Education and training, in general and the financial management in the area of Education and training, in particular Previous studies listed, analyzed in the overview of the financial management mechanism have partly solved the issues related to the financial management mechanism for public education and training institutions

1.2 REVIEW ON RESEARCH RESULTS AND ORIENTATIONS

1.2.1 Some values to be acquired

These researches provide the author with a fairly comprehensive and insightful theoretical foundation on Education and training and the financial management mechanism for Education and training institutions

as a basis to develop a theoretical basis on the financial management mechanism for military officer training schools

1.2.2 Issues related to the Thesis which have not been addressed

or solved in other studies

- There is no clear analysis of the relationship between the training characteristics of the military schools and the issues that these researches work

- The components of the the financial management mechanism for public education institution have not been fully analyzed

- There is no study working on improving the financial management mechanism for military officer training schools

1.2.3 Research questions

To achieve the research purposes, the Thesis should analyze the theoretical and practical basis in order to answer the following research questions: What are the training characteristics of military officer training schools? How do these characteristics affect the financial management? What are the components of the financial management mechanism for different military officer training schools? What is the current situation of the financial management mechanism for military officer training schools? What are the mechanisms to improve the mobilization of financial sources for military officer training schools? How to obtain the strict control and management of the upper levelsand to improve the autonomy, self-responsibility of the schools in financial management at the same time Should military schools move toward performance-based budget management? What are obstacles and solutions to overcome these obstacles?

1.2.4 Research orientation of the Thesis

Based on the research overview, and the addressed research gaps and research questions, the Thesis should further clarify the theoretical basis of the financial management mechanism for the military officer training schools; analyzing the current state of the current financial management mechanism for military officer training schools; identifying the results, limitations, and analyzing the causes of these limitations, and shortcomings of the financial management mechanism for the military officer training schools; proposing solutions to perfect the financial management mechanism for the military officer training schools, which are in line with the State financial management mechanism and specific training characteristics of the military officer training schools

Chapter 2 EDUCATION AND TRAINIGN IN THE ARMY AND THE

FINANCIAL MANAGEMENT MECHANISM FOR MINITARY

OFFICER TRAINING SCHOOLS

2.1 EDUCATION AND TRAINING IN THE ARMY

2.1.1 Some relevant concepts

2.1.1.1 Education and training

2.1.1.2 Military officer

Military officers are the servicemen serving in the armed forces with the army rank of ensign or higher

2.1.1.3 Military officer training

Military officer training is an activity of the Army in order to provide a source of commanding officers and professional technicians with sufficient qualities, capabilities and qualifications according to specific training discipline, meeting the requirements of long-term service in the Army

2.1.1.4 Military officer training schools

Military officer training schools are education and training institutions in the Army which are assigned to train military officers for long-term service in the Army

2.1.2 The role of education and training in the Army

2.1.2.1 Education and training in the Army contributes to developing

a good source of officers with basic knowledge of military science, meeting the requirements of military construction in the new period

2.1.2.2 Education and training in the Army contributes to educating national defense and security knowledge for senior officers, pupils and students; training the human resources for the industrialization and modernization time

2.1.3 Characteristics of the military officer training activities

2.1.3.1 Army’s-demand-based training is the primary

2.1.3.2 Training associated with military activities - the special activities

2.1.3.3 There is no competition among different schools

2.1.3.4 Training products are comprehensive

2.1.3.5 The schools manage the students as the full-time basis

2.2 THE FINANCIAL MANAGEMENT MECHANISM FOR MINITARY OFFICER TRAINING SCHOOLS

2.2.1 The concepts of the financial management mechanism for military officer training schools

The financial management mechanism for military officer training schools is a comprehensive set of principles, methods and measures to

develop, distribute, use and control the use of the financial resources for military officer training schools for the purpose of achieving preset goals

in education and training

2.2.2 Some methods of financial management for military officer training schools

2.2.2.1 Financial autonomy and non-autonomy

a) Financial autonomy

In case of financial autonomy, schools are able to identify their own revenue sources and ability to cover operating costs from these revenue sources Financial autonomy allow schools to give their own decisions on different financial issues at different levels

b) Financial non-autonomy

In case of financial non-autonomy, during the course of operation, all amount of school’s revenue shall be remitted into the State Budget and the

demands of State Budget spendings shall be distributed in the annual State Budge spending plan

2.2.2.2 Input-based management and performance-based management

a) Input-based management

b) Performance-based management

2.2.3 Components of the financial management mechanism for military officer training schools

2.2.3.1 Mechanisms of developing financial sources for schools

a) Mechanisms of developing State Budget sources

* Regarding the level of State budget funding for military officer training schools

All military officer training activities in Vietnam are 100% guaranteed by the State Budget (the Central budget funds via the Ministry

of National Defense) This is also the common trend of other countries around the world and in line with the specific characteristics of military occupation

* Regarding the guarantee methods of State budget funding for military officer training schools

- The State guarantee the budget for the schools

- The State makes use of the Budget to directly guarantee for learners b) Mechanisms of creating non-state-budget financial sources

Non-state-budget financial sources

Non-state-budget financial sources of military officer training

schools are developed from: Tuition fees of civil levels and training links; From different revenue-generating activities according to the characteristics of each school; Contribution and support from organizations, enterprises and individuals; international funding and investment

* Regarding revenue-generating activities of military officer training schools

Currently, the revenue-generating activities of the Army in general and of military officer training schools in particular need to be maintained for the following reasons:

First, some of the revenue-generating activities in the Army are not merely economic, but directly serving the training of soldiers, some of which must be maintained in a manner consistent with the management of soldiers

Second, economic activities contribute to reducing the burden of State budget expenditures for the Army

Third, economic activities are characterized by taking advantage of redundant power, ensuring savings and avoiding waste

Fourth, some of the school’s revenue-generating activities actively give great supports to professional activities

* Some principles of developing non-state-budget financial sources for military officer training schools

Principle 1: Follow the State regulations and laws; Principle 2: Developing non-state-budget financial sources from revenue-generating activities of the schools must be completely independent from the State budget; Principle 3: Development of non-state-budget financial sources must be performed in the manner of autonomy and self-responsibility; Principle 4: Activities to develop non-state-budget financial sources must

be fully accounted, publicized and transparent; Principle 5: Fully fulfill all payment obligations to the State budget; Principle 6: Revenue-generating activities must be maintained in a reasonable model

2.2.3.2 Financial management and use mechanism

a) Management and use of the State Budget

Requirements of State budget management and use of different management methods are different:

Regarding the input-based budget management method, all State

budget expenditures shall ensure the maintenance of the staff organizational structure according to their assigned functions and tasks, ensuring material infrastructure and other necessary conditions for teaching, studying and scientific research activities

Regarding the performance-based budget management method,

schools focus on the management of achieving the committed results, clarifying the school’s undertakings to meeting the goals that have been committed to its management agency

b) State budget settlement

Any State budget expenditures can only be settled when they meet the requirements of budget expenditures

c) Mechanisms of management and use of non-state-budget revenues

The management mechanism for non-state-budget revenues must be relatively flexible so that the schools are autonomous and accountable in the management process At the same time, it is necessary to have a mechanism of binding responsibility; to meet the requirements of publicity and transparency in the development of financial sources and use of non-state budget revenues

2.2.3.3 Asset management mechanism

The asset management mechanism shall satisfy the following requirements: (i) The use of assets must be reasonable, for right purposes,

in accordance with the standards of norms, for capacity maximization and good management and firmly understand and control the asset situation in terms of quantity, quality and value;(ii) to establish and develop a set of standards and norms

2.2.3.4 Financial supervision and control mechanism

a) Self-control mechanism

b) Expenditure control mechanism based on the State budget

c) Inspection and examination activities of competent agencies

2.2.4 Roles of the financial management mechanism for military officer training schools

2.2.4.1 Financial management mechanism contributes to developing the financial sources for the school’s operations and performance

2.2.4.2 Financial management mechanism helps the financial management and use of the schools to be more effective

2.2.4.3 Financial management mechanism enhances the supervision of financial management and use

2.3 EVALUATING THE FINANCIAL MANAGEMENT MECHANISM FOR MINITARY OFFICER TRAINING SCHOOLS

2.4.2 Subjective factors

2.4.2.1 Awareness of senior managers in the Army

2.4.2.2 Organizational structure, staff capacity and technical facilities