Hoàn thiện cơ chế tự chủ tài chính các trường đại học công lập ở Việt Nam

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B GIO DC V O TO TRNG I HC KINH T QUC DN TRN C CN HON THIN C CH T CH TI CHNH CC TRNG I HC CễNG LP VIT NAM CHUYấN NGNH: KINH T TI CHNH NGN HNG M S: 62.31.12.01 LUN N TIN S KINH T Ngi hng dn khoa hc: GS TS PHM QUANG TRUNG TS NGUYN TRNG GIANG H NI, NM 2012 MC LC TT Ni dung Trang LI CM N LI CAM OAN DANH MC Kí HIU CC T VIT TT DANH MC CC BNG DANH MC CC BIU , S 11 CHNG 1: LI M U 12 1.1 Gii thiu v ủ ti nghiờn cu 12 1.1.1 Tớnh cp thit ca ủ ti 12 1.1.2 Mc ủớch, ni dung nghiờn cu ca lun ỏn 13 1.1.3 i tng v phm vi nghiờn cu 16 1.1.4 úng gúp ca lun ỏn 16 1.1.5 Kt cu ca lun ỏn 16 1.2 Tng quan tỡnh hỡnh nghiờn cu 17 1.2.1 Cỏc cụng trỡnh nghiờn cu nc ngoi 17 1.2.2 Cỏc cụng trỡnh nghiờn cu nc 19 1.3 Phng phỏp nghiờn cu ca lun ỏn 20 1.3.1 Phng phỏp chung 20 1.3.2 Mu v phng phỏp thu thp s liu 20 1.3.3 Phng phỏp phõn tớch d liu 21 CHNG 2: C S Lí LUN V C CH T CH TI CHNH 22 CA TRNG I HC CễNG LP 2.1 Trng i hc cụng lp h thng giỏo dc ủi hc 22 2.1.1 H thng cỏc trng i hc 22 2.1.2 Trng i hc cụng lp 24 2.2 C ch t ch ti chớnh trng i hc cụng lp 30 2.2.1 Khỏi nim v c ch t ch ti chớnh 30 2.2.2 Tớnh khỏch quan ca vic thc hin c ch t ch ti chớnh 40 trng i hc cụng lp 2.2.3 Ni dung c ch t ch ti chớnh ca trng i hc cụng lp 41 2.2.4 Nhng tỏc ủng ca c ch t ch ti chớnh 45 2.2.5 Cỏc nhõn t nh hng ti c ch t ch ti chớnh 48 2.2.6 Cỏc tiờu ủỏnh giỏ mc ủ hon thin ca c ch t ch ti chớnh 54 2.3 Kinh nghim cỏc nc v t ch ti chớnh ca trng ủi hc 60 2.3.1 Kinh nghim ca mt s nc 60 2.3.2 Bi hc kinh nghim ủi vi Vit nam 66 CHNG 3: THC TRNG C CH T CH TI CHNH CC 68 TRNG I HC CễNG LP VIT NAM 3.1 Gii thiu chung v cỏc trng i hc cụng lp 68 3.1.1 Danh ting, ủi ng ging viờn, c s vt cht 68 3.1.2 c ủim th trng v th phn ủo to, nghiờn cu khoa hc 69 3.2 C ch t ch ti chớnh cỏc trng i hc cụng lp 71 3.2.1 C s phỏp lý ca nh nc 71 3.2.2 Ni dung c ch t ch ti chớnh cỏc trng i hc cụng lp 71 3.3 ỏnh giỏ mc ủ hon thin ca c ch t ch ti chớnh 74 trng i hc cụng lp 3.3.1 Tớnh hiu lc ca c ch t ch ti chớnh 74 3.3.2 Tớnh hiu qu ca c ch t ch ti chớnh 78 3.3.3 Tớnh linh hot ca c ch t ch ti chớnh 107 3.3.4 Tớnh cụng bng ca c ch t ch ti chớnh 109 3.3.5 Tớnh rng buc v mt t chc ca c ch t ch ti chớnh 113 3.3.6 S tha nhn ca cng ủng 113 CHNG 4: GII PHP HON THIN C CH T CH TI 116 CHNH CA CC TRNG I HC CễNG LP VIT NAM 4.1 Quan ủim, ủnh hng ca vic thc hin c ch t ch 116 ti chớnh cỏc trng i hc cụng lp Vit Nam 4.2 Cỏc gii phỏp hon thin c ch t ch ti chớnh trng 122 i hc cụng lp Vit Nam 4.2.1 Nhúm gii phỏp nõng cao tớnh hiu lc ca c ch TCTC 122 4.2.2 Nhúm gii phỏp nõng cao tớnh hiu qu ca c ch TCTC 127 4.2.3 Nhúm gii phỏp nõng cao tớnh linh hot ca c ch TCTC 144 4.2.4 Nhúm gii phỏp nõng cao tớnh cụng bng ca c ch TCTC 144 4.2.5 Nhúm gii phỏp nõng cao tớnh rng buc v mt t chc ca c 151 ch TCTC 4.2.6 Nhúm gii phỏp nõng cao s ủng thun cng ủng xó 152 hi ca c ch TCTC 4.3 Mt s ủiu kin ủ thc hin gii phỏp 159 KT LUN 165 DANH MC CễNG TRèNH KHOA HC CễNG B CA TC GI 166 DANH MC TI LIU THAM KHO 167 PHIU IU TRA 186 DANH MC Kí HIU CC T VIT TT CBVC Cỏn b viờn chc CCL Cao ủng cụng lp CSVC C s vt cht BSC Balanced Scorecard Bng ủim cõn bng H i hc HCL i hc cụng lp HQG i hc quc gia HQGHN i hc Quc gia H Ni HQGTP.HCM i hc Quc gia thnh ph H Chớ Minh T o to GD Giỏo dc GDH Giỏo dc ủi hc GDHCL Giỏo dc HCL GD&T Giỏo dc v o to GS Giỏo s GV Ging viờn KHCN Khoa hc cụng ngh KH&T K hoch v u t KTX Ký tỳc xỏ KT-XH Kinh t xó hi NCKH NCKH NS Ngõn sỏch NSNN Ngõn sỏch nh nc OECD T chc Hp tỏc v Phỏt trin kinh t PGS Phú giỏo s QTKD Qun tr kinh doanh SV Sinh viờn TCCN Trung cp chuyờn nghip TCTC T ch ti chớnh T.P HCM Thnh ph H Chớ Minh TW Trung ng UBND y ban nhõn dõn XDCB Xõy dng c bn XH Xó hi XHCN Xó hi ch ngha WTO T chc thng mi th gii DANH MC CC BNG Bng 2.1: S liu trng i hc cụng lp giai ủon 2001ữ2011 22 Bng 2.2: C cu trng i hc cụng lp theo 08 vựng, 23 Bng 2.3: Nhng phm vi t ch ca t chc giỏo dc ủi hc 31 Bng 2.4: Phõn tớch cu trỳc ca t ch ti chớnh 33 Bng 2.5: Tng trng tuyn sinh v t l nhp hc nm 1999, 2007 40 Bng 3.1: Ch s phỏt trin ngi (HDI) v xp hng ca Vit Nam 70 Bng 3.2: So sỏnh mt s ch s phỏt trin giỏo dc cho mi ngi 70 Bng 3.3: So sỏnh dõn s, s nm ủi hc bỡnh quõn, s SV/ dõn, s 70 hc sinh vo ủi hc Bng 3.4: Nhn thc v t ch ủi hc, TCTC ti ca mt s trng HCL 77 Bng 3.5: Qui mụ ngun thu ca 50 trng HCL 78 Bng 3.6: Bỡnh quõn ngun thu ca trng i hc cụng lp theo c quan qun lý 79 Bng 3.7: Tc ủ tng trng ngun thu theo ngnh ủo to ca cỏc 79 trng HCL Bng 3.8: Qui mụ cỏc khon chi ca 50 trng i hc cụng lp 80 Bng 3.9: Tc ủ tng chi theo ngnh ủo to ca cỏc trng HCL 81 Bng 3.10: Qui mụ khon chi ca cỏc trng B GD&T (2006ữ2010) 81 Bng 3.11: Qui mụ cỏc khon chi ca HQG giai ủon 2006ữ2010 81 Bng 3.12: Qui mụ khon chi ca trng B Cụng Thng (2006ữ2010) 82 Bng 3.13: C cu ngun thu ca 50 trng HCL 83 Bng 3.14: C cu ngun thu phớ, hc phớ theo T 84 Bng 3.15: C cu cỏc khon chi ca 50 trng HCL 84 Bng 3.16: C cu cỏc khon chi theo trng ủo to 85 Bng 3.17: C cu khon chi ca cỏc trng thuc B GD&T (2006ữ2010) 85 Bng 3.18: C cu cỏc khon chi ca HQG giai ủon 2006ữ2010 86 Bng 3.19: C cu khon chi ca trng B Cụng Thng 2006ữ2010 86 Bng 3.20: Chi ủu t phỏt trin ca mt s trng H (2006ữ2010) 87 Bng 3.21: T l chi mua sm thit b, ủu t XDCB giai ủon 2006ữ2011 87 Bng 3.22: Hiu qu s dng NSNN ca cỏc trng HCL 88 Bng 3.23: Din tớch s dng khu hc trung bỡnh/1 SV H 89 Bng 3.24: Din tớch ủt bỡnh quõn cho SV HCL 89 Bng 3.25: Ch tiờu phũng hc, ging ủng, phũng thớ nghim, th vin/1 SV 91 Bng 3.26: Ch tiờu hin trng; cht lng ca phũng thớ nghim 91 Bng 3.27: Ch tiờu hin trng; cht lng ca xng thc hnh 92 Bng 3.28: Ch tiờu v c s vt cht ca cụng ngh thụng tin 94 Bng 3.29: Ch tiờu v th vin 94 Bng 3.30: Ch tiờu cụng trỡnh th thao, KTX, nh n, ch GV, y t hc ủng 95 Bng 3.31: i ng lm cụng tỏc c s vt cht, trang thit b ủo to 96 Bng 3.32: Chi thu nhp tng thờm ca mt s trng HCL (2006ữ2010) 96 Bng 3.33: im s bỡnh quõn v chi thu nhp tng thờm cho CBVC ca HCL 97 Bng 3.34: T l chờnh lch thu chi ti chớnh nm ca 50 trng HCL 98 Bng 3.35: S lng giỏo s, phú giỏo s ủc b nhim (2007 ữ 2011) 99 Bng 3.36: C cu trỡnh ủ ging viờn cỏc trng H (2005 ữ 2010) 100 Bng 3.37: Bỡnh quõn t l viờn/SV ca cỏc trng HCL 101 Bng 3.38: S lng cụng trỡnh nghiờn cu ca 50 trng HCL (2009 ữ 2011) 102 Bng 3.39: S lng cụng trỡnh ca 11 trng kinh t, QTKD (2006ữ2010) 102 Bng 3.40: S ủ ti ca 11 trng kinh t, QTKD (2006ữ2010) 103 Bng 3.41: S lng cụng trỡnh NCKH ca SV cỏc trng kinh t, 103 QTKD (2006ữ2010) Bng 3.42: Bỡnh quõn s lng ủ ti khoa hc/1 ging viờn hoc sinh viờn 104 Bng 3.43: Mc chi bỡnh quõn cho ủ ti NCKH ca 11 trng H 106 kinh t, QTKD giai ủon 2006ữ2011 Bng 3.44: Mc chi cho ủ ti NCKH ca 50 trng HCL (2009ữ2011) 106 Bng 3.45: Ngõn sỏch ủu t NCKH ca 01 trng HCL (2009ữ2011) 106 Bng 3.46: So sỏnh t l tng hc phớ v tng mc lng ti thiu 110 10 Bng 3.47: La chn phng ỏn thc hin c ch t ch ti chớnh 114 Bng 3.48: T ch v t chu trỏch nhim 114 Bng 4.1: Tm nhỡn v qun lý giỏo dc ủi hc 118 DANH MC CC BIU , S Biu ủ 2.1: C cu trng HCL theo c quan ch qun 23 Biu ủ 2.2: Mc hc phớ theo chuyờn ngnh ca ủi hc Hn Quc nm 2010 61 Biu ủ 3.1: C cu ngun thu s nghip ca 50 trng HCL 83 Biu ủ 3.2: Bỡnh quõn sut ủu t nm cho mt sinh viờn 98 Biu ủ 3.3: S lng giỏo viờn, ging viờn trng HCL (2001ữ2010) 99 S ủ 2.1: C quan qun lý cỏc trng i hc cụng lp Vit Nam 24 S ủ 4.1: Mụ hỡnh BSC ca Kaplan & Norton 137 S ủ 4.2: Mi quan h nhõn qu BSC 138 S ủ 4.3: Mụ hỡnh Balanced Scorecard trng i hc cụng lp 139 11 Chng 1: LI M U 1.1 Gii thiu v ủ ti nghiờn cu 1.1.1 Tớnh cp thit ca ủ ti S phỏt trin ca khoa hc cụng ngh ủó lm cho ngun lc ngi tr nờn cú ý ngha rt quan trng, nú quyt ủnh s phỏt trin bn vng ca mt quc gia Hin nay, nc ta cũn thiu ngun nhõn lc cú trỡnh ủ cao nhiu ngnh, nhiu lnh vc; c cu ủi ng lao ủng qua ủo to cũn thp iu ny ủũi hi ngnh giỏo dc phi ủi mi ton din, ủc bit cp ủi hc ủ ủo to ủi ng lao ủng cú trỡnh ủ, cú nng lc ủỏp ng yờu cu phỏt trin ca ủt nc Vỡ vy, trng ủi hc cn phi l trung tõm ủo to, nghiờn cu khoa hc, chuyn giao cụng ngh v xut khu tri thc Tuy nhiờn, thng hiu ca trng ủi hc cụng lp ch ủc to nh trng xõy dng ủc ủi ng ging viờn cú trỡnh ủ, cú nng lc, c s vt cht khang trang, hin ủi Mong mun ny ch ủc gii quyt cỏc trng cú ủ ngun ti chớnh ch ủng to ngun ti chớnh thỡ cỏc trng cn ủc t ch ti chớnh mc ủ cao Qua hai ln ci cỏch c ch ti chớnh (Ngh ủnh s10/2002/N-CP; Ngh ủnh 43/2006/N-CP), ủó gim bt mt s ro cn nhng tớnh hiu lc, hiu qu, tớnh linh hot, cụng bng, tớnh rng buc t chc, s chp thun ca cng ủng ủi vi c ch t ch ti chớnh cha cao C ch cha to s t ch v to ngun ti chớnh, t cõn ủi thu chi, trỏch nhim gii trỡnh ca cỏc trng, ca cỏc c quan qun lý trc xó hi v ngi hc cho vic nõng cao cht lng ủo to Nh vy, ủ cỏc trng ủi hc cụng lp tht s lt xỏc thỡ c ch t ch ti chớnh cn thay ủi ủ to nhng gii phỏp ủt phỏ v c ch ti chớnh, c ch qun tr ủiu hnh Bi vỡ, ngun thu ca cỏc trng ủi hc cụng lp ủc hỡnh thnh t hai ngun l ngõn sỏch cp v ngoi ngõn sỏch Trong ủú, ngun ngõn sỏch (NS) cp di 50% (cú trng ch ủt 10% ủn 20%), ngun thu ngoi NS chim 12 ch ti chớnh ủi vi GD HCL giai ủon 2012-2020, K yu Hi tho khoa hc "i mi c ch ti chớnh ủi vi c s GD HCL", B Ti chớnh, tr 34-42 92 Nguyn Vn Ni (2011), o to cỏc ngnh khoa hc 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KH&CN H Nng, s 2(37) 2010 109 Bựi Thiờn Sn (2011), Bn v mụ hỡnh ủu t cho hot ủng NCKH XH ủiu kin TCTC ca cỏc ủn v s nghip KH&CN cụng lp, Tp nghiờn cu ti chớnh k toỏn, s 10 (99) 2011 110 Su-Yan Pan (2009), Vn ủ t ch H, nh nc v nhng thay ủi XH quan ủim Phng tõy v Trung Quc, http://chrd.edu.vn/site/vn/?p=320; /[Truy cp: 4/2009 Hoc Su-Yan Pan, Hong Kong University, University Autonomy, the State, and Social Change: Western and Chinese Perspectives, Hong Kong University Press, April of 2009, http://lypham.net/joomla/index.php?option=com_content&task=view&id=178&Itemid=2 111 Thanh tra B Ti chớnh (2008), Bỏo cỏo kt qu kho sỏt, ủ cng v k hoch tra cụng tỏc qun lý ti chớnh ti trng H Bỏch Khoa H Ni, H Ngoi Thng, H Cn Th, H Nng, H Hu, H Kinh t quc Dõn, H M - a cht, H Nha Trang, H Xõy dng, H Nụng nghip H Ni, nm 2008 112 Thanh tra B Ti chớnh (2009), Bỏo cỏo kt qu tra cụng tỏc qun lý ti chớnh ti 10 ủn v trc thuc B GD&T, nm 2009 113 V Nh Thng (2011), i mi c ch ti chớnh ủi vi c s GDH, K yu Hi tho khoa 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An Extension of Self- Determination Theory, http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=BRIAXX00002 2000002000105000001&idtype=cvips&gifs=yes&ref=no 196 Texas State Auditor's Office, Methodology Manual, rev 5/95, Accountability Modules, Data Analysis: Analyzing Data - Ratio Analysis, http://www.preciousheart.net/chaplaincy/Auditor_Manual/15ratiod.pdf 197 Tilak, J.B.G (2006), Trends in Funding Higher Education, http://ebookbrowse.com/global-trends-in-funding-higher-education international-highereducation-pdf-d17136267 International Higher Education, number 42, winter 2006, 198 Usher, P.M.A (2010), Tuition Fees and Student Financial Assistance, 2010 Global Year in Review, February 2011, http://www.faccc.org/images/Year_in_Review_2010.pdf 199 Winkler, D (2003), Decentralization and Education, in Guthrie (eds), The Encypclopedia of Education, pp 542-546, USA 200 Ziegele, F., CHE Center for Higher Education Development Gỹtersloh (1998), Financial Autonomy of Higher Education Institutions: The Necessity and Design of an Institutional Framework, http://www.che.de/downloads/AP17.pdf 185 PHIU IU TRA THU THP THễNG TIN V/v ỏnh giỏ tỡnh hỡnh thc hin Ngh ủnh s 43/2006/N-CP ngy 25/4/2006 v c ch t ch, t chu trỏch nhim v thc hin nhim v, t chc b mỏy, biờn ch v ti chớnh ủi vi cỏc ủn v s nghip cụng lp Thụng tin chung Tờn c s giỏo dc: a ch: S ủin thoi: Fax: Email: A Thụng tin chung v trng C quan ch qun: Quy mụ ủo to: n v: Sinh viờn TT A B C D E F Ni dung o to trỡnh ủ ủi hc h chớnh quy o to trỡnh ủ cao ủng h chớnh quy o to trỡnh ủ sau i hc o to ủi hc va hc, va lm o to cao ủng va hc, va lm o to liờn kt o to t xa o to liờn thụng o to khỏc ( trung cp, dy ngh), ngn hn (< thỏng) 2009 2010 2011 Tng qui mụ hc sinh cha qui ủi (t A ủn F) Tng qui mụ hc sinh sau qui ủi theo hng dn ca B GD-T S sinh viờn/ ging viờn cha qui ủi (ngi) S sinh viờn/ ging viờn sau qui ủi (ngi) Quy mụ v ging viờn v cỏn b ca trng n v: Ngi TT Ni dung Tng s ging viờn, cỏn b qun lý, nhõn 186 2009 2010 2011 viờn ca trng (1+2) 1.1 1.2 1.3 Trong ủú: Tng s ging viờn Ging viờn c hu Trong ủú s lng GS, PGS Tin s Ging viờn thnh ging Trong ủú: S lng GS, PGS, Tin s Khỏc Tng s cỏn b, nhõn viờn Trong ủú biờn ch Tỡnh hỡnh nghiờn cu khoa hc TT A B C D Ni dung S lng ủ ti NCKH + Cp Nh nc + Cp B + Cp c s Kinh phớ NCKH t NSNN (ủó ủc phờ duyt) (triu ủng) + Cp Nh nc + Cp B + Cp c s Kinh phớ nghiờn cu khoa hc ngoi NSNN Lit kờ cỏc ngun Tng kinh phớ nghiờn cu khoa hc ( b+c) 2009 2010 2011 B: Thụng tin v thc hin t ch Ti chớnh 10 Tỡnh hỡnh thu ca trng TT A a.1 a.2 a.3 Ni dung Tng cỏc ngun thu ca Trng (A+B) Tng ngun thu - Tng thu hc phớ h chớnh quy: + o to trỡnh ủ i hc + o to trỡnh ủ cao ủng + o to trỡnh ủ Sau ủi hc + o to chớnh qui khỏc -Tng thu hc phớ h va hc va lm + i hc + Cao ủng + Khỏc - Tng thu hc phớ liờn kt ủo to 187 n v tớnh: Triu ủng 2009 2010 2011 a.4 a.5 a.6 a.7 a.8 B b.1 b.2 b.3 b.4 b.5 b.6 + Liờn kt nc + Liờn kt vi nc ngoi + Liờn kt khỏc - Tng thu hc phớ ủo to t xa - Tng thu hc phớ ủo to liờn thụng - Tng thu l phớ - Thu t hot ủng NCKH - Thu s nghip khỏc (lit kờ nu cú) Thu Trung tõm Ngoi ng Thu Trung tõm o to Ngn hn Thu khỏc Tng ngun NSNN - NSNN s nghip ủo to - NSNN s nghip khoa hc cụng ngh - NSNN s nghip khỏc - NSNN chi chng trỡnh mc tiờu quc gia (GD-T v khỏc nu cú ) - NSNN chi ủu t xõy dng c bn (k c ODA nu cú ) - NSNN chi ủu t XDCB khoa hc cụng ngh - NSNN chi cho ủu t XDCB khỏc (mụi trng, th thao.) 11 Tỡnh hỡnh chi ca trng n v tớnh: Triu ủng TT A a.1 a.2 a.3 a.4 a.5 a.6 B b.1 b.2 b.3 b.4 b.5 b.6 C D d.1 d.2 d.3 E Cỏc ni dung chi Tng chi ( A+B+C+D+E) Chi t ngun thu ủc ủ li - Chi tin lng - Chi nghip v chuyờn mụn - Chi mua sm sa cha - Chi hc bng cho sinh viờn - Chi ủu t xõy dng trng, trang thit b ging dy hc tp, NCKH - Chi khỏc Chi thng xuyờn t NSNN - Chi tin lng - Chi nghip v chuyờn mụn - Chi mua sm sa cha - Chi hc bng cho sinh viờn - Chi ủu t XD trng, trang thit b ging dy hc tp, NCKH - Chi khỏc Chi chng trỡnh mc tiờu quc gia t NSNN Chi ủu t XDCB NSNN (k c ODA nu cú ) - Chi ủu t XDCB d ỏn ủo to - Chi ủu t XD d ỏn NCKH - Chi ủu t XDCB khỏc (mụi trng, th thao) Chi h liờn kt ủo to quc t 188 2009 2010 2011 12 Trng ca anh (ch) cú xõy dng quy ch chi tiờu ni b khụng (cú ghi s 1, khụng thỡ ghi s 0)? Cú Khụng 13 Phõn phi s dng kinh phớ tit kim v chờnh lch thu chi n v tớnh: Triu ủng TT Ni dung Tng s (2+3+4) Trong ủú Trớch lp qu phỏt trin hot ủng s nghip Trớch lp qu n ủnh thu nhp, qu khen thng, phỳc li Tng thu nhp tng thờm ca ngi lao ủng 2009 2010 2011 14 Khi thc hin chớnh sỏch t ch ti chớnh thỡ tng thu nhp ca cỏn b v ging viờn thay ủi th no so vi nm trc (nu gim ghi s 1; khụng ủi ghi s 2; tng t 1-1,5 ln ghi s 3; tng trờn 1,5 ủn ln ghi s 4; trờn ln ghi s 5) TT Ni dung Gim Khụng thay ủi Tng t 1-1,5 ln Tng t trờn 1,5 ủn ln Tng lờn trờn ln 2009 2010 2011 Xin anh/ch hóy ủỏnh giỏ tỏc ủng ca chớnh sỏch t ch ti chớnh ti cỏc ni dung hot ủng ca nh trng (nu rt tiờu cc ghi s 1; tiờu cc ghi s 2; khụng nh hng ghi s 3; tt ghi s 4; rt tt ghi s 5) nh hng ca chớnh sỏch t ch ti chớnh Ni dung Rt tiờu cc 15 Tỡnh hỡnh ti chớnh ca trng 16 Tin lng ca cỏn b, giỏo viờn, nhõn viờn 17 H thng c s vt cht, trang thit b ging dy, hc tp, NCKH ca trng 18 Cụng tỏc tuyn sinh 19 Cht lng ủo to 189 Tiờu cc Khụng nh hng Tt Rt tt 20 Cụng tỏc NCKH 21 Huy ủng cỏc ngun lc ngoi ngõn sỏch 22 Tớnh tit kim v hiu qu s dng cỏc ngun lc ti chớnh ca trng 23 Yu t khỏc (xin ghi rừ): C Cõu tr li tựy chn 24 Theo quan ủim ca ụng/b, chớnh sỏch TCTC ủó mang li kt qu tt hn hay khụng tt cho trng? Hóy lit kờ ni dung tt hn hoc khụng tt 25 Trng hóy lit kờ ủ khú khn nht vic thc hin chớnh sỏch TCTC cỏc trng HCL hin 26 Trng cú th ủ xut kin ngh ủ ci thin chớnh sỏch t ch ti chớnh cỏc ủn v s nghip giỏo dc chuyờn nghip cụng lp 27 Hóy chn ý kin sau: - La chn phng ỏn tip tc thc hin chớnh sỏch t ch ti chớnh nh N 43 thỡ ghi s 1; - La chn hng ỏn tip tc thc hin chớnh sỏch t ch ti chớnh nhng cn ủiu chnh, b sung Q 43 ghi s 2; - La chn phng ỏn khụng thc hin chớnh sỏch TCTC, nh nc ủm bo cõn ủi ngõn sỏch cho phỏt trin GD-T trờn c s tng cng qun lý cht lng ủo to theo kt qu ủu l s sinh viờn tt nghip cú vic lm ghi s Phng ỏn la chn 190
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