Tải bản đầy đủ (.pdf) (26 trang)

Đổi mới cơ chế tài chính đối với các trường đại học công lập ở Việt Nam (tt)

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (690.99 KB, 26 trang )

ÿ

1ÿ

2342ÿ6723ÿ267ÿ289
ÿ
ÿ2ÿÿÿÿÿÿÿÿÿÿÿÿÿ3
ÿ
ÿ 7ÿ7ÿÿ
6
ÿ

2ÿ2342ÿ6723ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ6ÿ
26ÿ23
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ


ÿ
ÿ


ÿ9
ÿ
!ÿ
6"ÿ7
ÿ
6#26ÿ$
ÿ 9
ÿ

ÿ%8&23ÿ


ÿ
6
ÿ

'23ÿ
()ÿ
*ÿ


ÿ
2
ÿ
ÿ
ÿ

ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ

ÿ
ÿ

+ÿ,ÿ-(2ÿ2ÿ
"2ÿ./ÿ0
26ÿ"ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
67ÿ2

1
ÿ
2
3
4
5
ÿ
ÿ
ÿ

ÿ


ÿ

6ÿ
ÿ

'23ÿ%726ÿ88
ÿ672ÿ6726ÿ
ÿ
6
ÿ
2ÿ2342ÿ6723ÿ
ÿ
ÿ
ÿ
ÿ
ÿ

ÿ
ÿ
ÿ 29:;<ÿ=:>?9ÿ@A?ÿB=CDÿ=EFGÿ4Hÿ)3.H.HÿIJ?ÿ=Kÿ6Lÿÿ
ÿ ÿ ÿÿÿÿÿÿ ÿ ÿ ÿ2Hÿ.HÿMÿ=KÿNOP?ÿ
ÿ
ÿ
ÿ
ÿ
ÿ ÿ RSTUÿVWXUÿYZÿR[\]^\]ÿ_`ÿabcÿdefÿ
ÿ ÿ RSTUÿVWXUÿgZÿR[\]^\]ÿhefÿ_iUÿdjUkÿ

ÿ ÿ RSTUÿVWXUÿlZÿR[\]^\]ÿRSmnÿobpUÿdfqUÿÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ stuvÿwvÿxyÿz{|}ÿ~€ÿ‚ÿƒ„{…}ÿ†‡ˆÿz‰vŠÿ}‹ŒÿŽtuvÿwvÿƒˆvÿxÿ}Œ‘ÿ†’}ÿˆ‚vÿ“€ÿ‹‰ˆÿÿÿÿÿÿÿÿÿÿ
Šˆ”ÿÿÿÿÿÿÿÿÿÿvŠ“•ÿÿÿÿÿÿÿÿƒ‹wvŠÿÿÿÿÿÿÿv–ÿ6—˜™ÿƒšˆÿ†’}ÿˆ‚vÿ›Šœvÿ‹“vŠÿÿxžÿ˜6ÿÿŸ‹ ¡ÿ¢‡}ÿÿ£žvŠÿ
£¡ÿÿ†“ÿ›‡ˆ¤ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
ÿ
Ÿ¥ÿƒ‹¦ÿƒ§ÿ‹ˆ¦tÿŽtuvÿwvÿƒšˆ¨ÿÿ
ÿ©‹{ÿˆ‚vÿªtž}ÿŠˆ¡ÿ
ÿ©‹{ÿˆ‚vÿ†’}ÿˆ‚vÿ›Šœvÿ‹“vŠÿ

ÿ




ô

*ơ-
4Hư?=Fđ=âvvảvvãtĂáv{}zạ}Ơvtzằ}ẳ}á}ẵvxw}z}w}
zẳvắxvzz}}vuÔƯắzắvxôÊv

}ặĂẵvặ}ẵvxw}ầtvầẵ}ẩạwz}w}zvwẫ}ááv
wáƯĂấắzắv66Êvậ66}ặĂẵvặwẫvzzẳvắ
xv}Ơtấắzắvèô6ậÊv6è6ậãtzắvãtv}ặá}ắtw}
v}vváằ}ẻ}~wá~ẽv}}ẵvzÊéẹ}vuÔ
è66ẵvặzạ~Ăvvắzắvxậ6Êêtzắv}ẳ}}ặ}ặĂzẳv
ắxv}vÔềĂzv6è6ávểĂ~{}zwv}ặz}áẵvặ
zạ~ĂvvắãtxÊv6è6èẵzƯzằ}ẳ}zvz
}w}{vz}}vuĂzv6è6Ô
évảvzằ}ẳ}}ẵvxw}á}w}{vz}}vu}Ơãtv}ặ
}ẵvv}v}Ăv}xễẫvvtvvvxw}vv{}áz{|}}ặv}ầĂ
w}xễẫv}w}vtvtáwtvv}ẳxếu}áxvv}Ơázvệv
ẽvzƯếvãtzázĂẫvw}w}Đvzìvvt}ỉt}ặĂẩạÔ
âtvẽvá~ẽv}vvảvv}vvẽtẽvá}ẳ}ãtv}ẵvz}w}{vz
}}vuvv}vvx{vì}vãtwĐv}vávzƠvằ~u
}w}vzẽvãtĂvzv}ẳ}}ặ}ẵvá}ẳ}v~ằvvxw}vv{}Đv
ẵvwá}ẵz}w}~u}zềĩÊÔ
{uávẵ}ázwvwzƯvázƯt}ặĂ}w}vzẽvãtĂv~Ăv}
}ẳ~vvvĐvzằ}ẳ}}ẵvwẫ}z}ă}ẳ}}ặ}ẵv}}w}
{vá}ẵvxw}}ẵ}ẵvxw}v~ằvvxw}}wẫ}z}}ỉvÔ
âíầãtvẵ}zwvwvảvwzẩtávwẫ}z}xy}Ơẽ}ẳ
xếwảv}ì}zƯwƯvávv}Ătãtzỉt{}wẫ}ázz{|}}w}}
ẽt}ặĂÊwvÊằ}v~vvẫvwẫ}z}ếéĂÔịtwívảv
ẫẽvá}vzòhWnỏWõóõSọồeWõSổUSỗốWộỏWõờõồởỡớUkỗmWSợõõùUkủũú_WXồ
ụqnừzƯvẽv}ẻtÔ
2Hử?9ữOD?ứ?==ứ?=?9=évzzằ}ẳ}}ẵv}ềĩÊzạtựz{|}vtxãtĂv}ặĂ}w}
vvẽv}ẻtvvv{}ÔÊẫv}vảvvẽv}ẻtvẫtvv}Ơăỳẫ
ÂĂvầòâỷỹvĂv}vĂvẫýĂvĂỷỷvỵỷẫt}Ăvă0ẹĂtx1ỷvỳẫ2ẫỷ
1ỷỵx3ấ6ávẽv}ẻt}ặĂ4vỹỷẫỷ566áòề~Ăỷvẫxv7vỷx
ềỷvĂv}ỷ3}ệvzạvuvzắvvảv}}w}vãtvắềĩÊzĂvz{|}z8v

vvảvvỉzấẽv}ẻt}ặĂÂỷ}ầỷxỷv4Ăvvỷt566òỹtvẫv
ỵtĂxỵỷĂ}vvt~}tvỷxỷxăvỷvĂvĂỷẩỷỷv}ỷxĂvẫỷxxvxẫĂ2vỵĂ
x}ỷv}ỷ}ỷ23zạt}w}Đv|ẫĂẽv}vẻ}ầw}vĂtzĂvz{|}w
ẫv}w}{vz}}vuẽvvvĂấĂỷĂýĂ}t}}0ỷẩ7xỷ566
vẽv}ẻtòâtvỹỷỷxĂvẫẹtẫỷvỹvĂv}Ă0xxxĂv}ỷă6ề~Ă9ỷĂv1ỷỷ23zạ
ĐƯtvảvĂzằẽvãtĂvzvầvv}wẫ}z}ẽvv6
vãtĂầxw}ẵvxw}}ẵ}ẵvxw}
|xvẽvèãt}Ăáầãt
vẽv}ẻt}áẩt
|}ặĂẵvặzềĩÊxyẫỉvxtáĂzƠ
vềĩÊxy}ắtw}vẳv}Đầvtvtí}ẵ}ặĂxvẽvÔ
âéĂáxvẽv}ẻtẽvãtĂvzvz~Ăăt v}éệ5666
zạvẽv}ẻtxvzz
Ăz}ẵzƯ}ặ}ẵvế}w}}ẳxếwẫ}z
}Ôâw}z}uôvƠvz}ẵv56Êwvwầãtzz{|}v}}v
}ặ}ẵvxzẳvắ}t}Âềwẫ}Êấ56ẽt}w}ầƠầváv}
56ề|xwÔt v}0v}w}zvx5666v~vẽv}ẻt
òẳ}v~ằvvxw}}z}}văvvầtvvắ3zạzwvw}ẳ
}Đvv~ằvvxw}}ặĂềĩÊ}vuéĂẫĂẽv}w}ẽt}ẵzƯzwv
w}ẵvxw}}v~Ăă56ẵvzỉzặấ56ẵvtãt5vvấ56ẵv}v~ểvÔ






è

éầtvvắ}ẵvxw}zv~ằẹ}}w}{vz}éĂvvìv
vẫvÔ}w}vẽv}ẻtẽvãtĂv}ẵz}}ặtẩĂãtĂvvzzwvw

ẻ}}ẵv}vãtwá}{Ăzwẻvz{|}ẽt}ỉtv{vẽv}ẻt}ặĂt vâ{v
ềĂv5666ávịtv}w}}vx5666ávẽv}ẻt}ẵvxw}}ẵv~
}vzằ}ẳ}}ẵvá{vvvềĩÊẽvvá}ặÔÔÔâtvẽvá}}w}vẽv
}ẻtvẫívếẻ}zvẽtvz}ẵá}{ĂzẩtĂz{|}Đv}
}w}}ẵ|Ô
{uẽvãtĂvv}vẽv}ẻt}ặĂzzằ}ẳ}}ẵvzz
}}vuếéĂátzạ}Ơ{ẳvzvtvẽv}ẻtv{vỉvv}w}vẽv}ẻt
{}z}ặtutvvảv}ẵvxw}zẳv
á}vvtvz}{Ăz{|}ẩễẽv
{ẳvẫvt}ệvv{} vátìvvẽv}ẻt}ƠẵvvƯv}ẳ
}}ẵvzềĩÊ}ựvãtĂvuảĂ}w}}tỉv}ặĂ}ẳ}
}ẵvÔĩuávẽv}ẻt}ặĂvẽv}ẻtxv}zòhWnỏWõóõSọồeWõSổUSỗốWộỏWõờõ
ồởỡớUkỗmWSợõõùUkủũú_WXồụqn3}vvẽv}ẻtv}ẳxết}ẳ}
}ẵvz}w}{vz}}vuávzƠutv~Ăvẫtv}ẵv~Ăă}ẳ
}}ặ}ẵvá}ẳ}v~ằẹ}ẵvxw}}ẵấ}vvẵ}ázwvw
}véĂấẽv}ẳxếzƠzẩt}w}vƠw}ỉvƠỉvzằ}ẵv
xw}áz8v}v}t}zằ}v~vvẫvềĩÊéĂÔ
HFH4HFvƠĂávảvvztuváầvvãt}}ẳ}
}ẵv}ặĂv{}z}w}{vz}}vuávzƠutv~Ăvẫtv}ẵvă
}ẳ}}ặ}ẵvá}ẳ}v~ằẹ}ẵvxw}}ẵÔ
vẵ}ázwvw}v}ẳ}}ẵvz}w}{vÊs
éĂvĂvãtĂ~Ăvẫtv}ẵvă}ẳ}}ặ}ẵvá}ẳ}v~ằẹ
}ẵvxw}}ẵấ}vảvầãtáv}}w}vtẽvvváízƠ}ẳxếzẩt
v}w}wvểzằvv}ẳ}}ẵvz}w}{vz}
}vvĂvÔ
H2H
PO= Ôẫtv}w}vvv{ếvzv}ẳ}}ẵv}ặĂv{}z}w}{v

z}}vu!
6Ôẫtv}ặ}ẵv!w}ẽt}ẵz{vẻ}z}ặ}ẵv}ặĂ{v
z}}vu!ềwv}{v}ặ}ẵvz}w}{vz}}vuếé
Ă!
ôÔw}vtẽvì}áẽt}ẵ{ẳvẻ}}vv~ằvvxw}vv{}!ýĐv
v~ằẹv}}w}{vz}}vuéĂ|vểz~ẵvv
~}á}v~ểvtãt!
èÔẵvxw}}w}ẩw}zắvẻ}}ẵzz}}vu!"tv}ẵz
ềĩÊéĂ}ỉvĂzằvzƯảĂ}ẵz}ỉvầvv
}}ặĂv{}ávểz~}{|vzzvầv}ẳ}uv
ềĩÊ}ặĂxvẽv!
HH#=ứ?=?9= vẵ}}ẳ}}ẵv
"xwầãt}v
v}ẳxếtuv
}w}{vÊsé
{vÊs
zỷãtĂv}wz}Ư
}ẳ}}ẵvz
Ă
ã
t

v




}


Ă

}w}{vÊs




v
{

}







âằv|ầvv
ãt}}ẳ}

}ẵvz}w}
}ẳ}
Êằ}ẳ}
Êằ}ẵv
Êằ
{vÊs


}








}


v





v

~




xw}}ẵ







Êằ}ẳ}}ẵvz}w}{vÊsế
éĂ







$H%<:&?9'L=()'$H4H%<:&?9?9=}ẳ}}ẵvz}w}{vz}}vuá}Ưutv}ẳ}}ặ
}ẵv}wẫ}z}á}ẳ}Đvv~ằẹá}ẵvxw}}ẵzềĩÊ
}vuÔ
$H2H)=()'*+,--./001023
ẽv}ẻt}ẳ}}ẵv}ặĂv{}z}w}{vz}}vuếé
Ăáutv~Ăvẫtvă}v}ẳ}}v}ặ}ẵv}ặĂ}w}{v
Êsá}v}ẳ}v~ằẹ}v}ẵvxw}}ẵÔstuvwv}v
vẽv}ẻt}Ưzè{vÊszẫv}}w}ầvvz}w}vv
ầw}vĂtéĂÔ
*+,--401023
ĩảtxẳ}}v}ặ}ẵv}ặĂè{vÊsỷắzắv
èô6ậÊz{|}tuvĂzv66ôỷxtãtwvẹá}v
íwv6zvwvô6ậÔ
ĩảtẻ}}vẵzƯzằ}ẳ}}ặ}ẵv}ặĂ{v
Êsỷắãtxêz{|}tuỷ~w}wầãt}vĐvÂềw
ẫ}Êv6Ô
ĩảtẻ}vẫtváẻ}v~ằẹ}}w}{vÊsz{|}tu
vĂzví66èỷxtãtwvẹÔ

ĩảtẻ}}ẵzềĩÊwẫvỷắzắvxè6Êív
}66zvv}6è6ắzắvxậ6Êív}66ậ
zvv}666Ô
w}wzẩtvểzằ}ẳ}}ẵvz}w}{vÊsếéĂ
z{|}vẽv}ẻtwẫvvĂvzvv66vảvvỷÔ
5H)=:6?9=7?9=<]Y]^WọũõủUộ=Uỗ>UkSW?Uõ@b
stuvwv}uvvz}ẳ}}ẵvz}w}{vÊsỷƠ}zãtv}ặĂ
v{}vãtĂ}}ẳxếtávẵ}}w}}ẵvxw}ãtv}ặĂv{}
}ẵvz}w}{vÊsávẵ}ầãt}v}ẵvxw}}w}{vÊsế
éĂáẽv}ẳxếzƠz{ĂĂ}w}zwvwzẩt}w}vƠwvểzz{|}}
ẽtvẽv}ẻtÔ
<]g]dXồSốUkABWXb
ÊầĂw}}w}vtvẫảtxẳ}í~w}w}ẵvzạãtwv}ặĂè{v
ÊsếéĂỷâv{x6ââÂềĩÊâ~Ăvvêt}}v}vầĂ
}ặĂÂềĩCÊâầãtầxw}ặĂấẫảtằv|íầãtztĂáầxwè{v
ÊsếéĂấvtvẫảtẻ}í~w}wázwv}ặĂ}w}}ẳãtĂvãtvv{}ẽv
ãtĂvzvv}}ẵvềĩÊv{Ââ}ẵváÂềwẫ}z}w}~vẽv
}ẻtáầDt}Ơtẵvvvv{}ÔĂázxễẫv}w}ẫảtầv
íâằv}}âvầẽávvâxẫ~w}tẽvĂÔÊ}w}vtvx
t}ẵvvá}Ơẵvv}u}ĂÔ
<]l]RSỡóUkũSờũUkSW?Uõ@b
stuvwvxễẫv{ẳvwvẽv}ẻtzắvẵvầ|zắv{|vÔƯv{
xĂtă
E*FG0HIHJK0LM0NHOPăstuvwvầĂw}}w}tỷ}w}}ặz
}ẳ}}ẵvz}w}{vÊsáẽv}ẳxếvẵ}ív}ặzáxìẩ}w}v
váttuz{|}áwvĂvảvãtĂvzƯvẽv}ẻt}ặĂ}w}w}ầw}vĂtáí
zƠĐvvvt}ỉv}vzvẽv}ẻtÔ
E*FG0HIH.QRSILHT0-UO201ăstuvwv}vầxwè{v
Êst}}w}v}zầw}vĂtvãtĂễtầxw}zẫvvâ









}ẵvV"wv}w}vãtv}ẵv}ặĂ}w}{vÊszƯzwvwẻ}z}ặ
}ẵvẫẽv}w}ẽt}ẵzạz{|}ẩw}zắvázwvww}zv}ặĂ}ẵvxw}}ặ}ẵv
ztãtzv}ặĂ{vá}w}zẩtvãtwĐv}v}w}}ẵvxw}
}ẵv}ặĂv{}{vÔâ}vWvv}tẽvĂá}w}vvẽv}ẻtá}w}
vãtv}zắv}ẵvxw}zằ}v~vvẫvwẫ}éĂỉãtĂv
v}ặĂ}ẳ}}ẵvv}v}t}zằváízƠĐvv}w}{ếváĂzằ
}w}}tẽvĂxtzƯz{ĂĂ}w}ầtuvÔ
E*FG0HIHK0.2LHXYLM0NHẹĂtầ}Ơầãtầxwá}w}ẫtz{|}
z{Ă}w}~vẵvẩỷzƯvầẽz{ĂĂxtằv|áxễẫv{ẳvwvẵ}á
xxwvvĂváxxwvẫ}zƯzwvwẻ}z}ặ}ẵváĐvĐvv~ằẹ
Đvv}ẵãtĂĂvá}x~vzvvẵ}vtẽvvvĂzằÔ
}w}{ẳvwầƯẽváz}vxễẫvĐvvẵ}zắv{|vzƯẵv
wvẻ}v~ằẹ}ầvẵzv{vẩtẽv}ặĂ}w}{vÊsá}w}{ẳv
Đvwv}zƯzẩtĐvv}ẵ|Ô
ZH2=[?9\?99\)>]]Y]_>^bủU
stuvwvzạvƠĂz{|}}w}tẽvãtĂvwẫ}z}á}ẳ}}ẵv
z}w}{vz}}vuá}ẳ}}ặ}ẵvwẫ}z}á}ẳ}v~ằ
ẹ}wẫ}z}}ẵvxw}}ẵ}wẫ}z}ÔÂẽv}v}v
ƠĂátuvwvzạẩẫvz{|}xĐváĐv}}w}}ẵvxw}á~v}}ƠƯ
z{|}ẩỷvảvtÔ
]]g]_>ồS_õồW`U

âằv|ávẵ}ĐvĐvẻ}z}ặ}ẵv}ặĂ}w}{vz}}vu
vãtĂ}ẽtzwvwá}vv~ằvvxw}vv{}}ẵvxw}}ẵz
}w}{vz}}vuếéĂĂzv66Ô
âívẵ}}v}ẳ}}ặ}ẵvá}ẳ}v~ằvvxw}vv{}
}ẵvxw}}ẵz}w}{vz}}vuếéĂátuvwvzạ}Ăvảvv
}váv}}w}vtẽvvvvãtváztv}ẳ}}ẵvíẵĂv{}
}w}z}}vuéĂ}ỉvầì}}
]]l]_>ỗ>ab=ồ
ÊẩtvƠww}Ưvểzằ}ẳ}}ặ}ẵváív
~{}vv}Ăz}w}{vz}}vuỷ}ặ{ẳv}ặĂÊvv{}Ô
ÊẩtĐvv~ằẹ}{vẩtẽv}}w}{vz}ẫĂẽv}v
ẻ}áv}ĂvôvƠvvváxễẫv}w}xv~ằ|}{ẳvĐvz
á}tẽvvvzá}{|vzáz
}zƯvvbz~ẵvv~}á
tãtÔ
ÊẩtĐv}}w}}ẵỷívvƠvváỷívẻ}}{|vá
|}ẵz}ỉváầvv}}ặĂv{}ếẻ}ẩạ}vuvz{|}Ô
5H0FđOFD:Oc?7?
ỉvếzỉtáầtuvátĂầ}átuvwvvz{|}ầ}t
ô}{ẳvă
{ẳvÔâằvãtĂv}ẳ}}ẵvz}w}{vz}}vu
{ẳv6Ôâ}v}ẳ}}ẵvz}w}{vz}}vuếéĂ
{ẳvôÔềwzằ}ẳ}}ẵvz}w}{vz}}vuếé
ĂÔ




ÿ


™ÿ


68!23ÿ4ÿ
 23ÿd-2ÿ eÿ
!ÿ
6"ÿ7

×