Quản lý tài chính các đơn vị sự nghiệp đào tạo, bồi dưỡng trực thuộc bộ giao thông vận tải tt tiếng anh

MINISTRY OF EDUCATION AND TRAINING

MINISTRY OF HOME AFFAIRS

NATIONAL ACADEMY OF PUBLIC ADMINISTRATION

DINH THI HAI YEN

FINANCIAL MANAGEMENT OF
TRAINING AND RETRAINING UNITS UNDER MINISTRY OF
TRANSPORT

Major: Public Management
Code: 9 34 04 03

SUMMARY OF DOCTORIAL DISSERTATION ON PUBLIC
MANAGEMENT

HANOI, 2019


The Works was completed at:
NATIONAL ACADEMY OF PUBLIC ADMINISTRATION

Scientific supervisors: 1: Dr. Nguyen Ngoc Thao
2: Assoc. Prof. Dr. Nguyen Trương Giang

Critic 1:
…………………………………………………………
…………………………………………………………
Critic 2:

…………………………………………………………
…………………………………………………………

Time: at ……… h ….. day … month …. year
The dissertation will be defended in front of the Dissertation assessment
Council at grassroots level
Location: Doctorial dissertation defence room - Meeting room…..
Building ……, National Academy of Public Administration. No.: 77 - Nguyen
Chi Thanh Road - Dong Da District - Hanoi

It is possible to study the dissertation at National Library of Vietnam or library
of National Academy of Public Administration


FOREWORD
1. Reasons for choosing the topic
In our country, education and training has been identified by the Party and the
State as the "leading national policy". In recent years, public spending on education
and training, together with socialization, has created a considerable financial
resource. It is that policy, which has created favorable conditions for education and
training (including training and retraining) to have significant development and reap
many important achievements. And it is the large scale of financial resources for
training and retraining that imposes an urgent requirement on financial management.
In addition to the achieved results, the financial management of public
non-business training and retraining units in general and under the Ministry of
Transport particularly, there are still many shortcomings from the legal
framework to mechanisms, policies and implementation process that need to be
further improved. Due to this fact, the study of financial management for public
non-business units under Ministry of Transport in a scientific way is very
necessary, which is the starting point for the author to choose the topic

"Financial management of training and retraining units under the Ministry of
Transport" as a research thesis.
2. Purpose, task of research
2.1. Purpose of research
To clarify the scientific basis and practice of financial management of public
non-business training and retraining units under Ministry of Transport. Propose
solutions to improve financial management of public non business training and
retraining units in general and the Ministry of Transport in particular.
2.2. Task of research
Firstly, an overview of issues related to the topic, acquisition, inheritance
of works, identification issues and content of the thesis should be further
studied and resolved. Secondly, Systematize and clarify theoretical issues about
1


financial management of public non-business units. Drawing on practical
experience of some countries in the world implied for Vietnam and Ministry of
Transport in particular. Thirdly, Survey, analyze and assess the status of
financial management of public non-business training and retraining units under
the Ministry of Transport; indicate results, limitations and causes of financial
management for public non-business training and training units under Ministry
of Transport. Fourth, Analyze the influencing factors. Proposing solutions and
recommendations to improve financial management of public non-business
training and retraining units under the Ministry of Transport in the direction of
financial autonomy.
3. Object and scope of research
3.1. Object of research
Practical and theoretical issues related to financial management of public
non-business training and retraining units under the Ministry of Transport.
3.2. Scope of research

- Scope of space: Researching on the scientific basis of financial management
of public non-business training and retraining units . The current state of 11 public
non-business training and retraining under Ministry of Transport.
- Scope of time: Studying financial mechanisms and policies for a period of
13 years, from 2006 (applying the financial mechanism under Decree No.
43/2006 / ND-CP), up to now according to Decree No. 16/2015 / ND-CP. Survey
data for 5 years (from 2012-2017). Proposing the solution to perfect financial
management with a vision to 2030.
- Scope of content: Financial management is studied in the thesis including
6 contents: Managing activities of creating financial sources; manage the use of
financial resources; manage the distribution of financial performance; public
property management; organizational structure of financial management; inspect,
supervise and supervise financial activities for public non-business units.
2


4. Research Methodology
4.1. Methodology and specific methods
* Methodology
The thesis topic uses dialectical materialism, historical materialism
combined with the basic principles of economic science to analyze and evaluate,
systematize theoretical basis and practice on financial management.
* Specific methods:
The whole includes 3 methods: quantitative, qualitative and quantitative and
qualitative combination.
- Quantitative method: Summarizing and analyzing data collected through
interviews; survey; collectibles on books, magazines; Search the website. Using
statistical software and data analysis, linear correlation regression model.
Clustering Analysis (CA).
- Qualitative method: Document research; Collect information; Directly

exchange and discuss with experts in each unit of 42 people, including heads and
deputy heads; managers in charge of Financial Accounting Department; officials
and employees in the unit; Pupils. Pupils
- Method of quantitative and qualitative combination: Compare the results
of synthesis and analysis with the experience of other countries to propose
appropriate solutions and recommendations.
4.2. Approach and research framework
4.2.1. Approach
Improving financial management is considered in the dialectical relationship
between quantity and quality, between immediate and long term. Should be
approached in a comprehensive, systematic view. Research in dialectical
relationship between theory and practice of financial management.
4.2.2. Research framework
The dissertation proposes a financial management research framework of
3


public non-business training and retraining units

under the Ministry of

Transport. Describe and explain logically the relationship between the research
content. Proposing practical solutions through the current state of financial
management of public non-business training and training units under the
Ministry of Transport.
5. Research questions and scientific hypotheses
5.1. Research questions of the thesis
How is financial management for public non-business training and
retraining units? What factors influence? What are the limitations and problems
posed to financial management? What needs to be done to renovate the

mechanism of financial management of public non-business units under the
Ministry of Transport in the coming period?
5.2. Scientific hypothesis
If researching, finding out and pointing out the basic causes leading to
shortcomings and limitations in financial management, a system of appropriate
management solutions to overcome the shortcomings and fulfillments will be
built to fit more practical.
6. New contributions of the thesis
6.1. About the theory
The thesis has clarified scientific and practical basis for financial management.
From there, identify the content of research to improve financial management.
6.2. About practice
(1) Analyze the impact of the financial mechanism on units from 2006 to the
present, comprehensively assess the reality of financial management of public
non-business training and retraining units under the Ministry of Transport
carriage. Clarify the financial management mechanisms and policies currently in
effect; major policies of the State and industries to promote financial autonomy.
(2) Studying experiences of some countries in the world to draw lessons that can
4


be applied to Vietnam. (3) Identify and analyze the main factors affecting
financial management results. (4) Assessing the achieved results, limitations and
problems posed for the improvement of financial management; Proposing a
group of solutions to improve financial management by 2030.
7. The meaning of the thesis
- In theory: The dissertation presents a systematic scientific basis for
financial management of public non-business training and retraining units.
- In practice: The thesis analyzes the reality of financial management with 6
contents. Find out the limitations, the causes of the limitations. The research

results and recommendations of the thesis have practical reference values for
financial management activities for public non-business training and training
units under Ministry of Transport.
8. The structure of the thesis
In addition to the introduction, conclusion, list of published works of the
author, references, appendices, tables, diagrams. The main content of a structural
thesis consists of 4 chapters:
Chapter 1: Overview of research projects related to the thesis.
Chapter 2: Scientific basis for financial management of public non-business
training and retraining units.
Chapter 3: Current situation of financial management of public nonbusiness training and retraining units under the Ministry of Transport.
Chapter 4: Solutions to improve financial management for public nonbusiness training and training units under Ministry of Transport.
CHAPTER 1
OVERVIEW OF RESEARCH WORKS RELATED TO THE THESIS
In fact, there have been quite a lot of valuable research works, close to the
field of the topic. Can be classified into the following research angles:

5


1.1. Overview of works related to the thesis
1.1.1. Some foreign research works
Including 16 scientific works divided into two groups: (1) The group of
research works on financial management and public finance management. (2)
Group of research works on financial management of public non-business
training and retraining units.
1.1.2. A number of research works in the country
There are 22 scientific works divided into two groups: (1) The group of
research works on financial management and public finance management. (2)
Group of research works on financial management of public non-business

training and retraining units.
The research results of the above scientific works are good references for
the author during the process of implementing the project.
1.2. General assessment of research results related to the thesis topic and
the issues that need further study
1.2.1. General assessment of research results related to the thesis topic.
Some research works are somewhat related to the topic at different angles.
On that basis, the main contents that have been studied and the thesis will
absorb and inherit are: Firstly, the thesis inherits and continues to develop in
establishing the financial management theory framework on Public nonbusiness training and retraining units associated with practical conditions of the
Ministry of Transport. Secondly, in order to improve the financial management
of public non-business training and retraining units, requires the State,
ministries and branches to focus on perfecting institutions, mechanisms and
policies. Towards socialization, strengthening autonomy and decentralization
for public non-business units to train and foster. Thirdly, Financial management
should be put in the context of market economy; financial management model
such as enterprises, applying the state mechanism of ordering and bidding for
6


services. Fourth, financial management studies affirm that the most important
thing for strict and effective management is institutions, mechanisms, policies
and

the

promulgation

of

government

regulations.

Fifthly,

Financial

management should be based on outputs, the state budget follows the normsbased ordering mechanism; Studies have analyzed the impact of policies,
drawing lessons to improve financial management of training and retraining in
the context of renewing education and training in our country in general.
1.2.2. Issues raised need further research
1.2.2.1. The content has not been focused on intensive research
(i) Theoretical and practical basis of financial management of public nonbusiness training and retraining units (ii) Problems of management methods,
tools and organizational structure of financial management; financial
management mechanism for public non-business training and retraining units
currently (iii) Factors affecting financial management activities of training and
retraining. (iv) Financial management status of public non-buisess training and
retraining units under Ministry of Transport; limit; reason. (v) Orientations and
solutions to improve financial management of public non-business training and
retraining units under the Ministry of Transport in the following years will
continue to be addressed.
1.2.2.2. The main issues should be studied and solved by the thesis
- In theory: Inheriting the published research results, the thesis continues to
systematize and establish the financial management theory framework of public
non-business training and retraining units. Focusing on clarifying financial
management concepts, characteristics and subjects; the need for financial
management, financial management content of public non-business training
units; explore the factors affecting financial management; draw on the values to
be consulted from the financial management experience of some countries,

thereby applying them to financial management of public non-business units in
7


general in Vietnam and public non-business training and retraining units under
the Ministry of Transport in particular.
- Regarding practice: Firstly, Managing financial activities from the
perspective of public finance management should be concerned such as:
institutions, the promulgation of documents, mechanisms, policies and
organizational management apparatus. finance and payment, inspection and
supervision of financial activities in a sectoral ministry in the field of education
and training need to continue a more comprehensive and appropriate research.
Secondly, the research works on financial management approach at different
angles and scopes. Public non-business training and retraining units under
Ministry of Transport have not been studied. Thirdly, To overcome the
limitations of the state budget allocation on average, the payroll norms for the
transportation industry are heavy or difficult and cannot be mobilized from the
socialization. due to the great peculiarities. Fourthly, systematic research from
planning work, institutional system, policy, organizational structure ... to
financial management method and content will be an important scientific basis
for the completion of financial management for a specific ministry or branch
(Ministry of Transport). Fifthly, From the development of scientific arguments
(theoretical and practical basis), the direction and solution of perfecting
financial management for public non-business training units under the Ministry
are proposed. Transport ahead of time requires a radical renovation in
administrative reform, industry development to 2030 and subsequent years.
Sixthly, Proposal to financial management entities (Government, Ministries)
some issues on institutions, investment, planning and implementation of
policies to improve financial management for the Public non-business units of
training and retraining under the Ministry of Transport.

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CHAPTER 2
SCIENTIFIC BASIS ON FINANCIAL MANAGEMENT OF PUBLIC
NON-BUSINESS TRAINING UNITS
2.1. Financial overview of public non-business training and retraining units
2.1.1. Public non-business units provide training and retraining
2.1.1.1. The concept
 Public non-business units
 Training and retraining
 Public non-business training and retraining units
2.1.1.2. Characteristics of public non-business training and retraining units.
The operation of non-profit training and training units is state-oriented,
serving the public interests and not for profit. Special product supply is
knowledge. Use people to train people. Highly interactive activities between
home, school and society, agencies, units and schools. The school year does not
coincide with the budget year.
2.1.1.3. Classification of public non-business training and retraining units
Research 2 criteria: According to the level of financial autonomy (Decree
43/2006 / ND-CP has three types of units, Decree 16/2015 / ND-CP has 4 types
of units). According to the training time, there are 2 types: (public non-business
training units and public non-business retraining units)
2.1.2. Financial public service delivery training
2.1.2.1. Concept
Can be generalized: Finance in public non-business training and retraining
units reflects cash revenues and expenditures of activities manifested in the
form of monetary value, in kind and other capital sources aiming at achieve the
goal of providing public training and retraining in knowledge improvement.

Research shows that there is a difference in the financial nature of public
non-business units. The study shows that public service delivery activities of
public non-business training and retraining units are not purely socialized
9


(collected from learners), thus the state budget. Partially guaranteed funding
only. The State issued a financial mechanism to overcome the expectation of
relying on the budget.
2.1.2.2. Financial characteristics of public non-business training and retraining units
Originating from the role of public non-business training and retraining
units, on socio-economic development. Financial characteristics expressed
through activities: creating financial sources; use of financial resources;
distribution of financial performance; internal spending regulations and public
property management.
2.2. Financial management of public non-business training and retraining units
2.2.1. Concept
“Financial management of public non-business training and retraining units
is the operation of financial management entities through intentional use by
management methods and tools to influence and regulate control activities of
finance to achieve the goal of training and retraining ”.
In financial management activities, the required issues must be properly
identified about: Financial management subject; subjects of financial
management; Financial management content. Doing well the above contents
helps the State to promulgate appropriate mechanisms and policies to bring
about public spending efficiency.
2.2.2. Principles, methods and tools of financial management for public nonbusiness training and retraining units
2.2.2.1. Principles of financial management for public non-business training
and retraining units
Financial management of public non-business training and retraining units

should comply with the principle: Firstly, the principle of planning. Second, the
principle of unity and compliance with laws. Thirdly, the principle of saving and
efficiency. Fourth, the principles of openness, transparency and accountability.

10


2.2.2.2. Method of financial management for public non-business training and
retraining units
Financial management of a public non-business units may apply one of the
following methods: First, the method of full and sufficient payment. Secondly,
the method of revenue and expenditure difference. Third, the management
method according to norms. Fourth, Management under economic contract
bidding, contracting spending. Fifth, Manage according to funding estimates. It
is possible to apply multiple methods together to ensure the highest
management efficiency.
2.2.2.3. Financial management tools for public non-business training and
retraining units
There are many financial management tools, including: Firstly, the system
of laws and policies of the state. Second, Work plan. Thirdly, Regarding the
internal spending regulations. Wednesday, Accounting and inspection. Fifth,
Organize the financial management apparatus. The application can use one of
the tools or two or more tools at the same time. With the State, the management
tendency does not interfere deeply with the units.
2.2.3. Content of financial management for public non-business training and
retraining units
2.2.3.1. Managing financial creation activities
2.2.3.2. Managing the use of financial resources for public non-business
training and retraining units
2.2.3.3. Distributing financial performance results

2.2.3.4. Managing public assets at public non-business training and retraining units
2.2.3.5. Organization of financial management apparatus
2.2.3.6. Inspection, examination and supervision of financial activities
2.3. Factors affecting the financial management of public non-business units
There are two main groups of factors affecting financial management in
11


public non-business units that are trained: Objective factors group (economic,
political, social, legal and regulatory environment) financial mechanism and
mechanism of the State for public non-business units to train and foster).
Subjective factor group (Characteristics of public non-business units training
and retraining. Human resources and financial management capacity. Factors on
material conditions. Elements of financial resources). Factors are quantitatively
analyzed in detail in Chapter 3 of the thesis.
2.4. Experience in financial management of public non-business training
and retraining units in the world and lessons learned for Vietnam
2.4.1. Experience in financial management of public non-business units and
public non-business training and retraining units in the world
The thesis goes into researching experiences of 4 countries: China; Korea;
Singapore; US and East Asian countries on: Institutions; financial mechanism
(Budget revenue estimation; Management of regular expenditures; Project
budget management; Budget use management; Appraisal of state budget
estimates); Regarding the implementation of financial publicity; On the
autonomy mechanism for public-service-training units. On public finance
reform; Regarding the financial mechanism of higher education and training.
East Asian countries focus on researching higher education financial autonomy.
Through research, countries have many similarities and should be consulted and
learned for financial management of public non-business training and retraining
units in Vietnam in general and the Ministry of Transport in particular.

2.4.2. Lessons learned for financial management of public non-business
training and retraining units in Vietnam
For public non-business training and retraining units in Vietnam in general:
Firstly, it is necessary to improve institutions, mechanisms, policies and
documents on financial management. Secondly, Facilitate the increase of
financial resources from non-business revenues (outside the state budget).
12


Thirdly, renovating the financial management of public non-business training
and retraining units in the direction of autonomy and self-responsibility.
Fourthly, renovating the mechanism of allocating funds from the state budget.
Fifth, renew the financial support mechanism for learners. Sixth, it is necessary
to establish an association of public non-business units to train and foster,
especially a group of units with the same training system. Seventh, from the
experience of the degree of autonomy East Asia countries draw lessons for
Vietnam the increasing trend of financial autonomy for public non-business
training and retraining units does not mean the budget. The state terminates the
allocation of operational funds. The tendency for units to set their own tuition
fees is higher than the annual ceiling fee. Authorized autonomy of staff norms
and salary. However, no country allows complete autonomy of all aspects.
For public non-business units under the Ministry of Transport: (i) Legal
regulations should be agreed, avoiding "half-hearted" autonomy. (ii) It is
necessary to promulgate documents guiding specific mechanisms for the
application of rights. (iii) Enhance decentralization in management and use of
state budget funds between agencies and units. (iv) Reform the method of
allocating and allocating state budget funds in the direction of output, the
mechanism of ordering and assigning tasks. (v) Autonomy for public nonbusiness training and fostering units should be assigned in a synchronized
manner. (vi) Centralized financial management directs, mobilizes, coordinates
and supervises. Management and implementation should assign units to actively

build: regulations; list of public non-business and regulations, techno-economic
norms for the training sector. (vii) To attach importance to the inspection,
examination, supervision, audit and construction of sanctions against violations.
(viii) The organization of financial management apparatus should pay attention
to the qualifications of people working in accounting and retraining. Strengthen
the application of financial management information technology. To
promulgate internal financial management procedures, set up a section (section)
to supervise financial activities and must enhance self-inspection.
13


CHAPTER 3
CURRENT SITUATION OF FINANCIAL MANAGEMENT OF PUBLIC
NON-BUSINESS TRAINING AND RETRAINING UNITS UNDER THE
MINISTRY OF TRANSPORT
3.1. Overview of public non-business training and retraining units under
the Ministry of Transport
3.1.1. The system of public non-business training and retraining units under
the Ministry of Transport curently
- The Ministry of Transport is a Government agency, performing the
function of state management of road, railway, inland waterway, maritime and
aviation transportation throughout the country. Currently there are 11 (eleven)
public non-business units providing training and retraining; including 4
universities, 1 Institute of Transport Administration and Management Cadres
and 6 colleges. Multidisciplinary training, all public non-business units. The
organizational structure is decided by the Ministry.
- The organizational model of public non-business training and retraining
units under Ministry of Transport comprises 3 administrative levels as follows:
The first-level unit is the managing ministry; The Ministry's level 2-level units
are attached non-business public training and retraining units; Level 3 units

include units under level 2.
- The overall evaluation of the system of public non-business units under
the Ministry of Transport has renewed the training program towards the
application of new scientific and technological advances. foreign language
ability as prescribed. With training activities have strengthened the adaptation
program, skill training. Meeting the needs of training human resources that
require high quality of the industry. However, there are difficulties due to not
recruiting enough targets according to planning, the transportation industry is
no longer a priority for students, and there is a lack of funding to invest in
14


equipment to serve real learning. close to practical requirements makes the
vocational training units less competitive compared to other industries.
3.1.2. The peculiarities of the transport sector affecting financial
management of public non-business units
Training and retraining of public non-business training and retraining units
under Ministry of Transport with specific characteristics for 6 reasons: Being a
large, heavy, toxic and specialized production industry (Maritime industry,
Aviation, Railway, Inland waterway, Road). Public non-business training and
retraining units under Ministry of Transport were established from uneven
types, so the shortage of manpower, especially the teaching staff, was not high.
The number of units belonging to the college block is many. Training costs for
the transportation industry are quite high due to the practice that requires
machines, simulation equipment, transportation industry training is always
associated with the factory, practice. Vocational training has the ability to
recover capital slowly, so the implementation of socialization of training is still
limited. With the specific characteristics of transportation training and fostering,
it has a great impact on the financial management of public non-business
training and training units under the Ministry of Transport.

3.2. Current status of financial management of public non-business
training and retraining units under the Ministry of Transport
3.2.1. Legal basis and financial management mechanism of the state for
public non-business training and retraining units under the Ministry of
Transport
3.2.1.1. Legal basis of the state
Since the Government issued Decree No. 10/2002/ND-CP; Decree
No.43/2006/ND-CP; Decree 16/2015/ND-CP. Resolution No.19-NQ/TW.
Resolution No.08/NQ-CP of January 24, 2018, Decision No.429/QD-BTC of
March 29, 2018, of the Ministry of Finance, promulgating the Action Plan for
15


implementation of Resolution No.19-NQ/TW. Currently, the Ministry of
Finance has been studying to develop a Decree amending and supplementing
Decree No.16/2015/ND-CP in the direction of comprehensive financial
autonomy for public non-business units and soon to issue. separate decrees in
the field of education and training.
For

refresher

activities.

Decree

No.101/2017/ND-CP;

Decision

No.163/QD-TTg. Circular No.139/2010/TT-BTC. To date amended and
supplemented in Circular No.36/2018/TT-BTC. In addition, the documents of
the sector and field also need to be implemented synchronously.
3.2.1.2. Financial management mechanism for public non-business training and
retraining units under the Ministry of Transport
It is implemented in accordance with the regulations in which there are 2
stages, namely: Period 2006-2015: According to Decree No.43/2006/ND-CP.
From 2015 to present: Continue to implement according to Decree
43/2006/ND-CP and Decree No.16/2015/ND-CP of the Government ..
* General assessment: Regarding institutions, mechanisms and policies of the
State: The principle of centralized and unified management under the State Budget
Law; State budget revenues and expenditures focus on the State Treasury;
Construction, budget settlement, inspection and audit were implemented to ensure
financial discipline; Strengthen inspection and supervision, strengthen internal
inspection. Promote autonomy for public non-business units; Regulation on
management and use of public properties; Internal spending regulations have
overcome the wasteful use, wrong entries, transparent and democratic
implementation in state management. Units will promote their autonomy, the State
has more effective financial management tools.
3.2.2. Current status of financial management of public non-business units
under Ministry of Transport
3.2.2.1. Actual situation of managing activities of creating financial sources
16


3.2.2.2. Actual situation of managing activities using financial sources
3.2.2.3. Actual situation of distribution management of financial performance
3.2.2.4. Current situation of public property management
3.2.2.5. Organizing the financial management apparatus for public nonbusiness training and retraining units under the Ministry of Transport
3.2.2.6. Status of bar, inspection and supervision of financial activities

3.3. Restrictions and causes of financial management of training and retraining units under Ministry of Transport
3.3.1. Shortcomings and limitations of financial management of public nonbusiness units under the Ministry of Transport
3.3.1.1. Existence and limitations of institutions, mechanisms, state policies and
promulgation of internal spending regulations
- Regarding state institutions, mechanisms and policies: Regarding the
competence to promulgate spending regimes, criteria and norms not yet
specified in the Law assigned to the Government for regulation and difficulties
in implementation. The financial mechanism is still inadequate. Autonomy has
many limitations. Guidance documents between ministries are overlapping.
- Regarding the management of internal spending regulations: Many
regulations are not specific. Using financial resources that are too focused on
dealing with personal expenses, Units are still confused when collecting
opinions for issuance. There is still a delay in completing the annual
amendments, and building a rule of internal spending is still formal.
3.3.1.2. Shortcomings and limitations of financial management of public nonbusiness units under the Ministry of Transport
a. Regarding the management of financial resource creation activities:
b. Regarding the management of the use of financial sources
c. In terms of distribution of financial performance and additional wage spending

17


d. Regarding public asset management
e. About organizational structure of financial management
f. About bar, checking and supervising financial activities
3.3.2. The cause of the limitations
3.3.2.1. Objective reasons
a. Institutional, mechanism, state regulations
Some limitations of the State Budget Law; Regarding the system of
mechanisms and policies; Regarding the system of state financial legal

documents; Regarding standards, norms issued.
b. Cause of limitations in management according to internal spending regulations.
3.3.2.2. Subjective reasons
a. Mechanisms and financial management policies
b. Causes of financial management restrictions on public non-business training
and retraining units under the Ministry of Transport
 Regarding the management of financial creation activities:
 Regarding the management of activities using financial sources:
 Regarding distribution using financial performance and payment of
additional wages:
 Regarding public asset management:
 About organizational structure of financial management
 Regarding the inspection, supervision and supervision of financial activities
CHAPTER 4
ORIENTATION AND PERFECT SOLUTIONS FOR
FINANCIAL MANAGEMENT OF NON-BUSINESS UNITS TRAINING
AND RETRAINING UNDER MINISTRY OF TRANSPORT
4.1. Opportunities and challenges in financial management of public nonbusiness training and retraining units under Ministry of Transport
4.1.1. About the opportunity
18


Our Party and State have issued many important
documents. Ministry of Transport concretizes the directing and focusing views.
PAR. This will be an opportunity for the units to make adjustments and
supplements to their operational model and development strategy. Importantly,
it contributes to promoting the process of institutional improvement on financial
management including the State Budget Law.
4.1.2. About the challenge
The social goals of education and training may be affected. The challenge

of "multidisciplinary" but still requires is a key industry. Strict requirements on
managerial qualifications, qualifications and quality of the team, financial
capacity. Regulatory mechanisms governing the education market, especially
the lack and weak university education, will lead to unfair competition.
It is opportunities and challenges that require organizations to identify
appropriate goals and solutions to build and complete the strategy successfully.
4.2. Orientation for perfecting financial management of public nonbusiness training and retraining units under Ministry of Transport
4.2.1. About perspective
Ensure

compliance

with

applicable

State

Budget

Law.

Promote

administrative reform, improve transparency and publicity. Strengthen inspection,
control, audit to improve discipline and discipline in financial management.
Acquire experience of financial management of countries and ministries, apply
them to the reality of the transport sector; ensure step by step in accordance with
state policies in each period. Perfecting financial management mechanism with the
overall goal of reducing state budget spending.

4.2.2. About the goal
For good financial management, the management objective associates
financial management with financial sustainability corresponding to the output
quality. Determining the content of financial management is not merely about
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managing revenues and expenditures, but also managing all activities related to
the unit. Need to develop a financial management process scientifically.
Determining the development strategy of the units until 2030 implementing the
autonomy of recurrent expenditure, recurrent expenditure autonomy and
investment spending. The objective of financial management is associated with
the expansion of autonomy and self-responsibility.
4.2.3. Orientation to perfect financial management
4.2.3.1. Orientation of development models of training and retraining units
under the Ministry of Transport
4.2.3.2. Orientation to improve financial management for training and
retraining units under the Ministry of Transport
4.3. Solutions to improve financial management for public non-business
training and retraining units under Ministry of Transport
On the basis of the department, the practical basis proposed solutions.
However, improving financial management should focus on: Firstly, Ensuring
the undertakings and inheritance of current policies and regulations on the
development of units. Secondly, Ensuring practicality, uniformity and
feasibility; suitable with requirements and characteristics of human resource
development conditions in the transport sector. Third, Meet the basic
requirements of innovation, comprehensive. Develop according to the trend of
integration and suit the development strategy of the units until 2030. Fourthly,
The proposed solutions are associated with the development goals of the
transport industry to 2030 and the following years.

The solution to perfect financial management focuses on the following groups:
4.3.1. Improving institutions and regulatory framework; mechanisms and
policies on financial management for public non-business training and
retraining units under Ministry of Transport
4.3.1.1. Improving institutions and legal framework on financial management
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It is necessary to continue amending, supplementing and perfecting laws,
mechanisms and policies. Complete the legal documents on financial
management on the principle of increasing the validity period, reducing
overlapping, simplifying administrative procedures. Perfecting the provisions of
the law on criteria for classifying public non-business units to train and foster.
Enhancing the completion of management tools and the role of inspection and
supervision by state management agencies in the provision of training and
retraining services in order to promote positive factors and limit The opposite of
market mechanism.
4.3.1.2. Perfecting the financial mechanism for public non-business
training and training units under the Ministry of Transport
a. For training units (colleges and universities)
b. For providers of refresher services
4.3.1.3. Complete internal spending regulations
The orientation of developing internal spending regulations should link the
distribution of financial results with the dedication of its members and units and
towards the long-term sustainable development of each unit, ensuring State
regulations.
4.3.2. Group of solutions to improve financial management contents for
public non-business training and training units under Ministry of Transport
4.3.2.1. Complete solution for managing activities to create financial
sources

4.3.2.2. Complete solution for managing activities using financial sources
4.3.2.3. Perfect solution for distributing financial performance and paying
increased salaries
4.3.2.4. Complete solution for public asset management
4.3.2.5. Complete solution for organizing financial management apparatus
4.3.2.6. Solutions to perfect the bar, inspect and supervise financial
activities
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4.3.3. Group of other solutions
4.3.3.1. Applying the quality management system according to ISO standards
and applying information technology in financial
management to public non-business units of training and retraining under the
Ministry of Transport and centralized establishments Financial data at the
Ministry of Transport
4.3.3.2. Studying and applying financial management model according to
enterprise management model
4.3.3.3. There is an incentive mechanism to link training with scientific
research
4.3.3.4. Perfecting the organization of the system of financial statements,
financial analysis and disclosure
4.4. Request
4.4.1. For the Government
4.4.2. For Ministry of Finance
4.4.3. For Ministry of Education and Training, Ministry of Labor - Invalids
and Social Affairs, Ministry of Home Affairs
4.4.4. For Ministry of Transport
4.4.5. For public non-business training and retraining units under Ministry
of Transport

CONCLUSION
Improving financial management is a matter of great concern of the Party
and State. Financial management of public non-business training and retraining
units under Ministry of Transport in recent years has basically met the
requirements, creating important resources to contribute to the implementation.
functions and tasks assigned by the State to Ministry of Transport. Facing new
requirements and new management mechanisms, financial management of
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public non-business units under the Ministry of Transport are facing certain
difficulties and limitations. Through researching the current situation of
financial management for units, these limitations can be seen for 6 main
reasons: Institutions, mechanisms and policies for financial management are
still inadequate and overlapping. Inappropriate regulatory documents;
Organizational structure and capacity of financial management officials have
not met the requirements. The regulation system is not complete. Awareness of
financial management is not really right. Inspection, inspection, supervision and
handling of violations have not been given adequate attention. In the coming
time, it is necessary to have a system of synchronous and effective solutions,
which can apply the solutions proposed by the thesis: 1) Review, build and
complete documents related to financial management. major; 2) Building and
perfecting institutions and financial autonomy mechanisms, promoting the
application of information technology in management; 3) Complete and
supplement the regulations on financial management; 4) Strengthening
solutions to mobilize financial resources to develop operations; 5)
Strengthening the bar, inspection and supervision; 6) Consolidate the apparatus,
improve the quality of the financial workforce. With both theoretical and
practical results, it can be affirmed that the financial management of public nonbusiness units under Ministry of Transport can be confirmed and necessary.

Financial management is influenced by many factors and is in the process
of perfecting management mechanisms and policies, so many researchers and
managers are interested in both theory and practice. Within the scope of the
thesis, the author has tried to present the research contents in the most complete
way to achieve the set research objectives, but due to the limited research
capacity, it will not avoid defects and omissions. We hope to receive the
attention and suggestions of scientists and readers so that the author can absorb
and complete her research.
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