MỘT SỐ VẤN ĐỀ PHÁP LÝ VỀ TỰ CHỦ CHO TÀI CHÍNH VÀ TÀI SẢN CỦA CÁC CƠ SỞ ĐÀO TẠO ĐẠI HỌC CÔNG LẬP

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Nhu vgy, cd the hieu che dp t u chu tai chinh cua cac CO sd dao tao dai hpc Id co che theo do cdc co s d ddo tgo dgi hpc duge trao quyen t g chju trach nhipm ve cdc khoan thu, cac khoan ehi, qudn ly quy va s d dung tai sdn cua don vj theo quy dinh cua Nha nude.

Ttr dac thil cua cac ca s d dao tao dai hpc cd mgc tieu song hanh Id dao tao nguon nhan Igc vd cac hoat

dgng nghien ciru khoa hpc, cdng ngh§ ndn phgm vi tg chCi tdi chinh cua co s d dao tgo dgi hpc ndi chung (bao gdm trudng cdng lap va ngodi cdng tap) xdc djnh bao gdm:

<i>Mgt la, ttr chu trong quan ly va khai thdc cac ngu6n thu. Nguon thu la nhO-ng khoan kinh phi nha trudng </i>

dugc nhgn khdng phdi hodn tra, dugc dCing cho vipc trien khai hogt ddng ddo tao, nghien ciru khoa hpc vd eac hogt dgng khdc cua nhd trudng. Nguon thu dugc to chuc theo diing che dp, pham vi, i^nh mLPC, phdi dugc dua vdo d u todn, dugc qudn ly vd hgch todn dung phdp ludt. Cac khodn thu ddm bao tinh cong khai, minh bach, ket hgp chgt che giira t h i m quyin vd trdch nhipm. Doi vdi nguon thu Id hpc phi, nha tnrdng quyet djnh mire thu hpc phi cho t i t ca cdc bac hpc vd tat ca cdc doi tugng ngudi hpc theo nguyen t i c bu dap chi phi vd cd tich luy hgp ly thuc te chi phi to ehdc ddo tgo, dam bao chat lugng ddo tao cam k i t .

<i>Hai Id, tg' chu trong quin ly chi tieu. Chi tieu Id vi^c </i>

su- dung cac nguon Igc tai chfnh san cd hogc huy dpng nhdm thgc hipn cac chirc nang, nhipm vy. Hogt ddng chi tieu cac trudng dpi hpc bao gdm chi thudng xuydn vd chi khdng thudng xuyen. Nhd trudng dugc quyet

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<i><b>%udn^tuih ^{f </b></i><b>S6 1 (334) - 2020 </b>

<i>dinh mire cSc khoan chi phi iifa tren tieu chuin, dinh </i>

mile i<hoa hpc, dam bSo tiet i(i$m, chlnh x4c, dCing s6 phat sinh, mue dich, ph?m vl chi tISu, chiip h j n h che dp tai chlnh cua Nha nifffc, nh^ tru'o'ng da quy dinh. Quyet dinh phan bo cac khoSn ngan s^ch do NhS nuffc cap cho cac m?lt ho?t dpng cua tn/ang; c4ch

<i>thCrc sil dung p h i n kinh phi ngSn sach nhS nu'6c tilt </i>

kipm di^p-c; SLF dung cac nguon thu hpp phap cua tru-ffng; phSn phoi ket qua tai chlnh trong nSm; phSn

<i>b6, si> dung kinh phi quyet toan 6u hang nam, Thanh </i>

i?p va toan quyen s i l dung cSc quy hien, l^ng. Quyit dinh mile trich lap quy va ra quy dinh v l si> dyng cdc quy cua don vi (quy khen thu'ong, quy phCic ipi, qu? h5 trp sinh vien va cac quy khac).

<i>Ba /a, (y chu trong quan /y, sCf dtjng tai s^n v^ </i>

<i>quan ty quf cua dan vi. Dieu nay dwpc h i i u ia cdc </i>

tru'o'ng du'pc chu dpng d i u tw, mua sam, si> dyng tai sdn d l ndng cao hipu suat, hipu qua va bdo todn v6n. Quyen thu va su' dung nguon tO thifong hipu cOa nhd truong cho cac hopt dpng khoa hpc, c6ng nghp vd chuyen giao cong nghp. Quyen me* tai khoan giao d|ch, vay von, huy dpng von; vay tin chap, hcpc du'pc dung cac tai san hlnh thanh ti> nguon t y en d l vay

<i>khong han che han miJc; sit dyng cdc t6a nhd trong </i>

tru*ng vd cho Ihue/mtFon cdc tda nhd cOa tru'o'ng cho myc dich gido dye, khoa hpc, cdng nghp ho^c dich vy gido dye. Quyin sir dyng nguon tich iuy de dau tir vdo mpi hinh thirc co hp so an todn cao trong nu'oe hogc quoc t l .

Npi dung ti,r chii trong quan ly, sir dyng tdi san ciJa CO so gido dye dao tpo bao gom: (i) Quyin chu dpng trong vipc tpo lap tai san ciia co sir gido dye ddo tgo; (ii) Quyen chii dpng trong vipc chiem htru Idi san cOa CO SO' gido due dao tpo; (iii) Quyin chii d^ng trong vipc khai thdc gid tri sir dyng cua tdi san de ddp irng cdc muc tieu, Ipi Ich Irong hopt dpng thupc chirc nang, nhipm vy ciia co so gido dye ddo tpo; (iv) Quyin chO

dpng trong vipc quan ly, gidm sdt qud trinh sir dyng,

<i>dinh dopt tdi sdn cOa co sil gido dye ddo tpo. Quyin t y chii trong quan ly, sCi dyng tdi san cd s y </i>

khdc nhau gi&a co so gido dye ddo tpo cong Ipp vftl

<i>CO s4 gido dye ddo tpo t y thyc. O i l vtA ca s6 gido dye </i>

dao tpo cong Idp, do p h i n I6n tdi sdn cOa chu t h i nay d i u dypc tpo Up tCr nguin v6n ngdn sdch nhd nyd'C nSn quyin t y ehO cDa co s6 gido dye ddo tpo edng l$p bi hpn c h i hon vd Nhd ny6c can c6 s y kiem sodt c h j t che hon doi v4i qua trinh tpo ipp, qudn iy, sir dyng va d|nh doat tai sdn.

<i><b>2. Nhirng tac dpng ciia c o c h i tif chu tai chinh </b></i>

<b>va tai sdn </b>

Vi^c irng dyng co che t y chCi tdi chlnh trong cdc eo

<i>sil ddo tpo dpi hpc Id m$t ySu d u t i t y i u do sy phdt </i>

trien ciia xa hpi dpt ra. Tuy nhien, n6 se c6 tao dOng

<b>hai mpt t6i cdc tryo'ng dpi hpc. Cy t h i : </b>

<i><b>2.1. Tac d p n j tich cifo </b></i>

<i>MQt /d, CO e h l t y chii tdi chinh gdp phan ndng cao </i>

kha ndng epnh tranh cho cdc tru'6'ng dpi hpc, gdp p h i n cdi thl$n, ndng cao c h i t lypng ddo tpo. Mu6n gi(l virng vd nang cao uy tin, danh tieng, nhd tryfyng phdi chii trpng td'l cdo hopt dpng ciia minh. Tir khdu tuyen sinh d i n qud trinh ddo tpo, t y chii tdi chlnh gdp p h i n

<b>vdo vi^c lya chpn nhyng sinh viSn c6 c h i t lypng phD </b>

hpp vdi npi dung, chyong trinh ddo tpo, lien tyc edp nhdt, d i l m6l ndi dung, phyong thirc ddo tpo dam bdo theo kip xu the phat triin cua tho-l dpi Id mpt trong nhirng myc tigu hdng dau ciia cac co s6 ddo tpo. Mpt khdc, t y chii tdi chlnh se khuyin khich vd b i t budc cac tryding phdi tich eye hon trong vipc tim kilm cdc hep dong ddo tpo, nghi6n cicu khoa hpc. D^c bi$t, vl$c tim kilm cdc CO h|i lidn k i t vdi cdc tryd'ng cd uy tin t r i n t h i gid'i se tpo d l l u ki$n cho sinh vidn t i i p c$n vd'l nen giao dye tidn t i l n , ndng cao chat lyp'ng gido dye cda nha tryd'ng, cung d p ngudn nhdn iyc ed c h i t lypng cao, gdp phan vdo vi$e phdt triln kinh t l - xd hOi eiia

<b>Ddn chd & Phdp ludt I </b>

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<i>^udn §anh ^g^ </i><b>861(334)-2020 </b>

dat nude.

<i>Hai la, CO che t g chu tai chfnh thuc day cdc trudng </i>

ndng cao hipu qua hogt dpng, khuyen khich cac trudng lam tot han cdc nhipm vy, sir mgng cua minh, giam dugc thdi gian va nhCrng ehl phi vd ich. Trong khi

<i>CO che ki hogch hda tgp trung, cdc trudng phai bdo </i>

cdo, xin y kien cap tren, gay ton kdm ve thdi gian, kinh phi thgc hipn, thi giao quyen t g chu tdi chinh se gliip cdc trudng ndng dpng, sang tgo, chCi dpng hon trong thgc hipn cac nhipm vy dugc giao. Giao quyen t g chu tdi chinh va gan trach nhipm vdi cac hogt dpng se nang eao hipu qua ddo dgo cua cdc trudng, gidm chi phi kiem tra, kiem soat cua qua trinh thgc hipn.

<i>Sa la, CO c h i t g chii tai chinh thiic day vipc tdng </i>

thu, tiet kipm chi, nang cao hipu qua hogt dpng, tang thu nhgp cho cdn bp vien chirc. Dieu ndy gdp phan tgo dpng luc de can bp vien chirc nha trudng yen tdm tgp trung vao cdng vipc gidng dgy, nghien ciru khoa hpc, qudn ly, ndng cao chat lugng giao dye, cDng c6 dugc long tin, uy tin cua nha trudng, thu hiit them sinh vidn, tgo CO hOi lien ket, hgp tac dao tgo vdi cdc co sd trong va ngoai nude.

<i>2.2. Tac dgng tieu cyv </i>

Ben cgnh nhCrng tac dpng tich cgc, ca che t g chu tdi chinh cQng cd the gdy ra nhCrng tdc dpng tieu cgc, bao gom:

<i>MQt la, myc tieu xa hgi cua gido dye dgi hpc cd the </i>

bj anh hudng neu nhu'ng quy djnh trong co che khdng dam bao sg minh bach, chgt che. Vipc qud de cao quyen t g chu tdi chinh nhung khdng Idm ro trdch nhipm, bipn phdp qudn ly di kem cd the gdy ton hgi nghiem trpng den sg thong nhdt, cdng bang va tien bO xa hpi. Nd dd tgo ra co ehe khuyen khich cdc tnrdng bd qua trdch nhipm xa hpi (vdi ngudi hpc, ngudi si> dyng lao dpng vd s u phat trien kinh te - xa hpi cua dat nude) ma chi tgp trung vao vipc cung irng cdc djch vy ddp irng cho nhOng ngudi cd kha nang chi trd, Idm

ngudi nghdo mdt dl co hpi SLP dyng djch vy gido dye dgi hgc, d§c bi$t la cdc trudng dp dyng bi$n phdp tdng hpc phi d^ tdng nguon thu.

<i>Hai la, s g cgnh tranh khdng Idnh mgnh glCra cdc </i>

trudng cd ciing ngdnh nghe, npi dung ddo tgo cQng 1^ mOt trong nhCrng tdc d$ng tidu cgc md t g chu tdi chinh dem lgi. Nguydn nhdn Id do mu6n thu hiit ngudi hpc, cdc tofdng thudng dua ra nhO-ng uu ddi khdc nhau, trong dd cd bi$n phdp gidm hpc phi. Khi cSt gidm hpc phi se Idm cho cdc trudng thiSu hyt ngu6n thu, buOc phai c^t giam thdi gian, ngi dung, chuong trinh ddo tgo, cdt giam dich vy di kdm nhu djch vy thu vi$n, thi^t bi thi nghiam, thgc hdnh, thgc t$p... dan tdi giam chit lugng. Mpt tinh hu6ng khdc cQng cdn phai xem xdt ky ludng khi vira thgc hipn t g chi^, vira thgc hipn cgnh tranh giO'a cdc ca sd dgi hpc, ke cd co s d dgi hpc cdng Igp, dd Id vipc s d dyng qua cdng nang ciia eo sd ddo tgo cQng nhu ''t$n dyng" ngudn nhdn s g hi$n huu ciia

<i>nhd trudng. Do co s d v§t chii cua nhd trudng Id </i>

tuong doi on dinh vd nhu c4u ddo tgo (khdng logi trir nhirng trudng hgp do cdng tdc quang bd truy4n tiidng) cd hi^n tugng tdng d^t bien, khi dd vipc tdn dyng eg sd vdt chat hipn cd hoan toan cd the dan den tinh trgng co s d vgt chat se bj sir dyng vugt qua cdng nang. Chfnh dieu ndy lam cho phdng hpc, thu vl$n, hgc lipu, cdc trang thiet bj phyc vy giang dgy cd nguy CO bi xuong c^p nhanh chdng do khdng c6 thdi gian de phyc h6i, sira chO'a hay ndng c^p. Di ddi vdi tinh trgng SLP dyng d i n mCrc qud tai co s d vgt c h i t thi dOi ngQ giang vien cQng bj qud tdi bdi gid Idn Idp, bdi cdc hogt dpng khac phyc vy giang dgy. Dieu ndy Id hodn todn CO the ddnh gid dugc khi xdc djnh so gid vugt djnh mice, thdi gian Idm vipc vd nghi ngai cua giang vien bj bd hpp, rdt khdng tot cho vi$c tdi tgo sCi-c lao d0ng vd thgc hipn cac hogt dpng khoa hpc khac.

<i>8a la, cdc trudng nhd ho$c mdi thdnh Igp sd g^p </i>

khd khdn. Bdi vl, cdc trudng ndy thudng c6 co sd v|t

<b>I Ddn chD & Phdp lu$t </b>

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<i><b>(^udn §anh ^y. </b></i><b>^{Sd 1(334)- 2020}</b>

chat nhd, chua cd uy tin, khd tgo Idng tin vdi cac doi tac va cung gap khd khan trong vipc thu hiit ngudi hpc.

<i>Bon la, tg chu tai chinh cd the Idm ndy sinh khuynh </i>

hudng cdc trudng chgy theo chgy theo ngu6n thu din tdi vi phgm cac quy djnh, quy che gido dye dgi hpc. VI nguon thu, vi Igi nhugn, mgt so trudng se tdng cudng md rpng quy md dao tgo, tuc Id tdng s6 sinh vien, hpc vien, tang so gid giang dgy vd cdc hinh thuc ddo tgo nhung lgi budng Idng quan ly.

3. Cdc nhan to anh hirdng din cff che ti^ chu tai chinh va tai san

Co che tai chinh cd dugc thgc thi hay khong phy thupc vdo CO che, chinh sach cua Nhd nude, hp thong phdp luat, sg phdt trien cua thj trudng lao dgng, nang Igc quan ly cua co quan chu quan, ndng Igc npi sinh cCia mdi trudng.

<i>3.1. Co ch4, chinh sach cOa Nha nipov Mgt la, Nhd nude xdy dgng h$ th6ng phdp ludt, </i>

djnh hudng phdt triln cdc trudng vd kilm tra, gidm sdt nhOng viec gi dugc 1am trong khudn kho phap lugt.

<i>Hai la, hp thong chinh sdch vd cong cy nhu chinh </i>

sdch tai chfnh, dau tu, tien luong, thu nhgp, chi tieu cua Nhd nude cd tdc dpng rat Idn den co chi tg chO tdi chinh cua cdc tacdng. Hp thong chinh sdch nay phai phu hgp vdi co chi thj tnrdng. c6 tinh cgnh tranh thi mdi tang cudng sg chu dpng cho cac trudng.

<i>Sa la, ca che tg chju trach hi$m di kem vdi quySn </i>

tg chu tdi chinh do Nha nude quy djnh Id rdt quan trpng de nhd trudng cung nhu cdn bp, vien chirc thgc sg tham gia quan ly cdng vipc, tham gia vao ca ehe tg chd tdi chinh.

<i>3.2. Hg thong phap lu$t </i>

Hp thong phdp lugt ciia Nhd nude cd tdc dpng rit Idn tdi hogt dgng dao tgo, nghien cuu khoa hpc cua

<i>cdc trudng. Bdi dd chinh Id co sd phdp \^ d l cdc </i>

trudng cd the tang cudng huy dOng cdc ngu6n Igc tdi chinh tir Nha nude, tir xd hgi. Hi$n nay, cdc trudng

dang chju sg dllu chinh cCia Lu$t Gido dye dgi hpc vd cdc van ban quy phgm phdp lugt trong ciing hg thong.

<i>3.3. Sf/ phat triin cua thj Uuimg lao d^ng </i>

Trong kinh t l thj trudng, sg phat triln cua thj trudng sire lao d$ng cd vai trd rit quan trgng. Dd Id sg tdc dpng thiic diy ho§c klm hdm sg phat trien ciia mgt trudng dgi hpc, bdi vl, nd lien quan din nhu d u xd h$l hda giao dye dgi hgc.

<i>Mgt Id, thj trudng la nai sir dyng san pham ddo tgo. </i>

Id noi cu6l ciing tham djnh chit lugng ciia mOt nhd trudng. Neu san pham ddo tgo cOa nhd trudng dugc cae to chLTC, cd nhdn su dgng thi inrdng dgi hpc dd mdi ton tgi, phdt triln dugc.

<i>Hai Id, sg iing hg cua xa hgi doi vdi ITnh vgc dao </i>

tgo Id dieu kipn quan trgng d l trudng thgc hi$n quyin tg chu tdi chinh. Kinh nghi§m cdc nude cho thiy, de phdt triln ITnh vgc ddo tgo thi cdc doanh nghiap, nh&ng ngudi hdo tdm ddng vai trd rit quan trpng.

<i>Sa Id, thgc hl$n quan h$ thi trudng trong qud trinh </i>

dao tgo va si> dyng san phim ddo tgo. Vdi kinh t l thj trudng, sdn phim dao tgo Id mdt logi hdng hda diu vdo cua qud trinh sdn xuat. Cho nen, qua trinh ddo tgo

<i>vd sit dyng san phim cQng phai vdn dyng quan h$ thj trudng. Dieu dd cd nghTa ngudi hgc, ngudi sir dyng </i>

san phim phai chi tra chi phi ddo tgo. Tuy theo mdc dp thi trudng hda md mdc chi ph( dao tao dugc xdc dinh khdc nhau. Tuy nhidn, chi phi ndy cin dugc bdo ddm cho nhd trudng cd thi tdi sdn xuit md r$ng qud trinh dao tgo.

<i>3.4. Nang I{K ngi sinh cua moi truong d^l hgc </i>

Nang Igc n$i sinh cua moi trudng dgi hgc Id nguon tai chinh, nguon nhan Igc, vgt Igc, mdi trudng, thdng tin... cdn thilt cho cdng tdc giang dgy, hpc tdp, nghien cuu khoa hpc. Muon tdng ndng Igc npi sinh, m§l trudng cin gidi quyet tdt cdc vin d l sau:

<i>M^t Id. d$l ngQ giang vidn. Ddy Id nhdn t l then chit </i>

tgo ndn sy phdt triln cho nhd trudng. VI v$y, cdc

<b>Ddn chO & Phdp lu^t I </b>

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<i><b>Cfjudn %tnh ^^ </b></i><b>8 6 1 (334)-2020 </b>

trudng c i n cd du so lupng, c h i t lupng dpi ngu gidng vien, dam bao ty le sinh vien/giang vien co h&u. Moi trudng phai ty doi mdi nOi dung, chuong trinh, phuong phdp gidng dgy vi yeu c i u doi vdi mOt trudng dgi hpc khong chi la noi cung c i p thdng tin, giup ngudi hpc cd dupc tri thu-c md cdn Id sy v$n dyng nhanh chdng nhOng gi hpc dupe vao cupc song.

<i>Hai la. dpi ngu can bp quan ly, phyc vy gidng dgy </i>

cd c h i t lupng de nha trudng vgn hanh tot. Ve bd mdy, dOi ngu nay can gpn nhp nhung am hieu nghf^p vy chuyen mdn. Trong dd, dpi ngu lam cong tdc quan IJ tai chinh cd anh hudng tryc tflp. Dpi ngu ndy can c6 kha ndng xay dyng, to chuc thyc hipn ke hogch tdi chinh, huy dpng von, hudng ddn chi tieu, kiem tra, gidm sdt thyc hipn vd ddng vai trd rat Idn de chuyin quan ly nha trudng tif each qudn ly hdnh chlnh sang quan ly chat lupng, hipu qua.

<i>Ba Id, CO sd vgt ehat dupc dau tu, trong dd thu </i>

vipn Id kho tang tri thifc cua nha trudng nen can chu trpng cung cap day dCi, kip thdi cgp nhgt cdc tai lipu hpc tgp cho sinh vien, Ddi vdi cdc trudng khoa hpc ky thudt, khoa hpc co ban thi hp thong phdng thi nghipm, xudng thyc hdnh, thyc tgp phai dup'c d i u t u theo kjp vdi sy phdt trien xa hpi trong nude vd quoc t l . Phdng hpc, may tinh, ky tiic xd... la dieu kipn vgt c h i t c i n thiet de thyc hien tot cdng tac ddo tgo, nghien ciru trong mdi trudng giao dye hipn dgi.

<i>Bon la. dia bdn thyc tgp la van de quan trpng d l </i>

thyc hipn moi lien h§ giO'a ly lugn vdi thyc tien, b6i dudng nang Iyc thyc tien cho sinh vidn. Dieu ndy ddi hdi phdi cd sy gan bd giua nhd trudng va doanh nghipp. Nha trudng can chu dpng doi mdi to chuc, quan l>', npi dung hudng tdi sy thda mdn nhu cau cda ngudi hpc, gdn vdi phat triln kinh t l - xa hOi, g i n vdi thj trudng lao dpng, xay dyng nha trudng theo hudng chuin hda, hien dgi hda tuong xieng vdi cdc chuin myc quoc t l ,

4. Cdc tieu chi danh gia m u c dp hoan t h i f n cila

<i>cof che t l / c h u tai chinh </i>

- Tinh hl$u Iyc; Co c h i phdi cd gid trj thi hdnh trdn thyc t i i n , cd nghTa Id, nd phai bdo ddm tfnh hyp phdp, tinh dong b$, tinh phii hp-p, ^ l u kipn dp dyng vdo thyc t i l n de ddng, khdng tgo co c h i xin - cho. Ddy Id thudc do thyc t l cua co e h l t y chu tdi chlnh. Ndi cdch khdc, eo che t y chu tdi chinh phai tgo ra mpt khung phdp If hodn chlnh cho cdc trudng dgi hpc dya vdo dd de chO dpng to chCre cdc hogt dOng tdi chlnh cua minh mOt cdch hipu qua, ddp irng myc tidu, sd mgng cua nhd trudng mdt cdch t i t n h i t .

- Tinh hipu qud: Hipu qua cua mpt co c h i cd thi dupe do ludng dudi hai khia cgnh co ban Id lyi Ich vd chi phi. Co c h i duyc xem Id hl$u qud khi nd ddp Irng

<i>duyc mong mu6n cua ngudi ban hdnh vd tdc dOng \i/\ </i>

cde quan hp lien quan theo hudng tich cyc vdi chi phi thIp nhit. Cac chi tieu djnh luyng diing de do ludng tinh hipu qud ciia co c h i t y chu tai chlnh bao gom: Quy md, co cau nguon thu chi, hipu qua sir dyng von, thu nhgp tdng thdm cua cdn bp vien ehdc, suit dau tir cho mdt sinh vien, ty 1§ sinh vidn trdn gidng vidn, s6 bdi bdo, cdng trinh nghien cdu khoa hpc hdng ndm cOa nhd trudng.

- Tinh Ilnh hogt: Nh&ng quy djnh trong co c h i phdi cd kha nang thich nghi vdi s y thay doi cua m6l trudng kinh te - xd hdi, sy phat trien cOa thj trudng gido dye dgi hpc trong nude vd quoc t l , cho phdp cdc tnedng duyc t y do lya chpn, tim kiem, SLP dyng cdc nguin kinh phi phii hp-p vdi ehdc ndng, nhi$m vy theo dull trong ngan hgn va ddi hgn.

- Tinh cdng bang: Nhicng quy djnh trong co che ty chO tdi chlnh phdi tgo ra s y hdi hda glQ-a quyin 1i?l vd trdch nhi^m. Trong dd, trdch nhi$m cua nhd trudng Id trdch nhi$m d i i vdi sinh vidn, cha mp sinh vidn, ngu&i SLP dyng lao dOng, Nhd nude, bao g i m viOc dam bdo chat lupng ddo tgo, sCr dyng hipu qua cdc nguon Iyc,

<b>I Ddn chCi & Phdp ludt </b>

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<i>%udn§anh ^g. </i><b>861(334)* 2020 </b>

dem Igi s y hai long cho sinh vien vd cdng d i n g , cdc thdng tin tai chinh ciia nha trudng phai dam bao tinh minh bgch vd gidi trinh cong khai vdi cong chCing. Tuy nhien, nhung quy djnh trong co e h l c i n phdi edn b i n g giO'a chi phi va lyi ich dem lgi.

- Tinh rang bupc ve mgt to ehdc: De dam bdo tinh hipu qua thi nhung quy djnh trong co c h i tdi chinh phdi phil hyp vdi phap lugt hipn hdnh, Ngodi ra, nd c i n phdi cd sy ho try ve mgt hanh chlnh de thyc hipn cac quy dinh ve quyen t y chu tai chlnh cua ede trudng trong thyc t i l n . Co e h l can cd tac dyng thiie d i y cdc trudng tim kiem nguon thu ngoai ngdn sach.

- Sy thira nhgn cua cpng d i n g : Co che duyc xem Id mpt ban thda thugn giCra Nha nude vd cde trudng de tgo ra sy dong thugn ve quan ly thu ehi tai chinh. Vl vgy, trong co che phdi quy djnh rd vipc trao quyen cho cac trudng khai thac, s u dyng hieu qua cac nguon tai chinh nhdm ndng cao chat lupng ddo tgo. Sy thdnh cdng cCia eo ehe ty chu tdi chinh phy thupc vdo mirc dp cpng dong thira nhgn nd.

5. Nhirng yeu c i u can bdo dam khi thi/c hipn t y chu tdi chinh vd tdi sdn tgi cac co* so* dao tgo dgi hpc cdng Igp

<i>Mgt la, xdc dinh quyen quyet djnh ciia chu sd huu </i>

CO sd dgi hpc cong Igp, Co sd dgi hpc cong Igp la to ehirc do Nhd nude thdnh Idp va d i u t u von. Theo dd, Nha nude Id chii sd huu co s d dgi hpc. Nhu vgy, ve nguyen t i e , Nha nude cd quyen djnh dogt d i i vdi ehinh co sd dgi hpc, vdn va tai san cua co sd dgi hpc ddV Quan diem ciia cd nhan tac gia cho r i n g , vipc xac dinh quyen cua chii sd hO'u cd y nghia quan trpng, bdi le y i u to nay se la yeu to quan trpng d l xac djnh mire dO t y chu, gidi hgn ty chu vd quan trpng hon nCra, dd la vai trd ciia chu sd huu c i n phai duyc djnh vj trong npi dung Lugt Giao dye dgi hpc mpt each todn dipn bdn cgnh cac lugt khac cd lien quan.

<i>Hai la, cdn xac djnh t y chii khdng d i n g nghTa vdi </i>

t y dinh dogt d i i vdi tdi chinh vd tai sdn cCia don vi. ChO sd hitu duyc quyin quyit djnh giao Igi mOt p h i n quyen sd hO'u d i i vdi p h i n v i n cOa minh^. D i i vdi Nhd nude, vipc phdn chia vd giao ti/ng p h i n quyin cua sd hti-u ehii d i i vdi co sd dai hgc cong Igp va tdi sdn thu|c v l sd hu'u nhd nude duyc t i l n hdnh thdng qua cdc phuong thdc eo bdn nhu: (i) Thyc hi§n quyin thdng qua co c h i chu quan; (11) Thyc hipn quyin thong qua dgi di$n chu sd htJu; (iii) Thyc hi$n giao mOt so quyen cho nhu'ng ngudi quan I;? co sd dgi hpc - co ehe nay tde gia hiiu rang dd Id co c h i t y ehii.

<i>Ba la, c i n xdc djnh rd m i l quan h$ giua Lu$t Gido </i>

dye dgi hpc vdi cdc lugt cd lien quan v l t y chu tdi chlnh vd tdi san cOa co s d gido dye dgi hpc cdng Idp.

<i>B6n la, c i n xdc djnh n$i dung vd phuong thuc </i>

thyc hipn cho eo s d gido dye dgi hpc cdng Idp trong m i l tuong quan vdi eac doanh nghipp nhd nude. Xet cho ciing, co sd dgi hgc cdng Igp vd cdc to ehdc kinh te ciia Nhd nude d i u Id cdc phdp nhan do Nhd nydc thdnh Idp de thyc hl^n cdc ehdc ndng nhipm vy cua Nhd nude, do dd sd cd nhllu nOi dung tuong d i n g trong cdch thuc thyc hi$n quyin cOa chO s d hOu dot vdi phdp nhdn vd d i l vdi tdi sdn cua phdp nhgn. Quan nipm ndy cCia tdc gid n h i m hudng tdi vipc tinh todn dp dyng phuong thdc ngudi dgi dl^n chii sd hO'u v i n vd vipc phan giao quyen t y chCi cho bO mdy qudn l^f cua phap nhdn la doanh nghipp cd p h i n von nhd nude vdi phap nhdn Id eo sd dgi hpc cdng Idp.

<i>Nam la, can khang djnh vipc tiep tyc ho try tai </i>

chinh tir ngdn sdch, chi h i try c6 myc tieu tic ngdn sdch trung uong cho ngdn sdch dja phuong, chi d i u t u cCia cdc b$, ngdnh cho cdc ITnh vyc gido dye dgi hgc

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