Xử lý tình huống hiệu trưởng và kế toán vi phạm việc thu, chi tài chính tại trường THCS

BO CIAO WC VA DAO TAO
TRUONG CAN BO QUAN LY GIAO DEC TP. HO CHI MINH

TIEU LUAN CUOI KHOA
Lap Wei dtriiing nghiep vu Ong tic vien Thanh tra gião dyc
Mtn 2017 - Tinh Quing Ngal

Tien luin:

Xi' LY TINH HUONG MQT HIEU TRU'ONG VA MQT KE TOAN
VI PHAM VIEC THU, CHI TAI CHINH TAI TRUONG THCS TRA
THQ - HUYEN TAY TRA - TINH QUANG NGAI

Ho va ten: Le Thanh Tam
Dan vi cling tic: Truing THPT Tay TrA

Quang Ngii , thing 8/2017


I

PHAN I: MU DÂU

Xay dung dei ngii can b0, cong chirc, vien chirc trong sach, co näng luc,
phAm chAt dao dirc tot Id met vAn de rat quan trong, duac Wang va Nhd nuac ta hat
sire quan tam. Sa di vAn de nay dugc de cap nhieu vi no kh8ng chi xuAt phdt to vai
trO, vi tri hat sire quan trong cOa dei ngil can be, cOng chat, vien chirc trong ding
cuec xdy dung va bao ve M quec, ddp Ung yeu cAu da qud trinh xdy dung ya ndng
cao hieu lye, hieu qud cua nan hänh chinh Nhd mite, ma no con xuAt phát tiz nhang
han cha, yeu kern va chAt luong cira met be phan trong doi ngti nay a khOng it dia
phuong, ngänh, co quan, don vi.

MOt be phan can be, cong chirc, vien chirc van dm nhfing han che va thiau
sot nhAt dinh. Va chinh tri, to Mang, con co can b0, cOng chet, vien chirc con dao
deng, suy gidm niam tin dei vai Hang, vai che do XHCN, vai cong cuec d6i mei
cfia dAt nu& ta hien nay. Va phAm chAt dao dire yd. 16i song, con co can be, cOng
chirc thodi hea, bian chAt, lei dung chirc quyan dal tham nhung, ldm gidu phi phdp,
quan lieu, cua quyan, sdch nhieu nhan dan, gay dnh hireng tai phAm chAt tot
cua ngtrai can be, ddng vien, tir dO lam suy gidm niam tin dm nhän dan dei vai su
lânh dao cua Bang va Nhd nu& ta. Met trong nhimg nguyen nhdn co It oh
nhfing han cha, thiau set not tr'en chit yeu la do: Khi di vdo ca the thi truang, ma
reng giao luu quo'c t6, trudfc su cam dox cUa tian tai, vat chat, nhling den tian cong
him do, e cua cdc the luc thu Bich, nhieu can be

a loi lOng tu duang, ren luyen,

phAn dAu, nd trdnh tu pha binh va phe binh nen bi chit nghia ca nhan lan at. Ben
canh de, cOng tdc can b'e cua nhieu cap uy ya t6 chec Däng bi buOng lOng, yeu kern
va co nhang sai pham ca va quan diem va phuong phdp, ngodi ra cong tae tu Meng,
cOng tdc ly/ luan, ding Mc t6 chirc, can be CO nhang yeu kern, bAt cap. TO chirc be
may cOng kanh, cheng chdo, kern hieu luc va hieu qud. Met be phan khOng nhO can
be, cOng chirc thodi hea bin chAt, thieu näng luc. KS/ luat can be, cong chdc, vien
chirc ld met not dung thuec cOng tdc qudn lyl hdnh chinh Nhd nuec. Khi xem xet kj,
1

Hoc vien: Le Thanh Tam —PIM Hifu trirang

THPT Tay Tra


I

luat can be, cong chirc, vien chat mac sai lam khuyet diem phai dac biet chO y ket
hgp chat che, da dang cac nguyen tac guar' ly khac nhau.
Tren co se( nhfing nguyen tac do, dp i hei mei co quan trong cong tac quan ly
can be, cong chirc, vien chirc phai thuOng xuyen quan ly ca ve tieu chuan, ca v ie to
tuerng dao dirc, the phong lam viec, lay giao duc thuyet phvc Id chinh de ngan chan
khuyet diem y a tieu cvc. Khi phat hien can be, cong chirc CO khuyEt diem thi phdi
CO bien phap kien quyet, khOng bao che; xem xêt su vat, hi'en tuong met each toan
dien, triet de, Ice ca mat khach quan lid chu quan de xir ly met each chinh xac, dam
bdo giu nghiem kY luat cda Wang, phap luat cua Nha nuetc. Ban than tOi la dugc
ngdnh cu tham gia lop cong tac vien thanh tra giao duc tai Quang NO; Qua hoc
lOp Bei duerng ban than tOi dugc trang bi nhang kien thin ve kien thdc co ban cong
tac vien thanh tra, t6i chon de tai "Xtr ty tinh huiing melt hi.eu trtrang yr/ ka loan vi
pham trong viec Chit, chi tell chinh tai Trtrang THCS Tra Tho, huyen Try Trci"
lam de tai tieu luan cuOi khoa hoc. Day ld met co hei tot d6 ban than van clang
nhang kien that da hoc, lien he y en thvc t6, dua ra nhang giai phap thiet thixc phd
hop ghap cho qua trinh cong tac cda ban than ngdy cang tot hon.

PHAN II. NOI DUNG
1. Haan earth ra dn'i cua tinh hu6ng
. thang 5/2016, PhOng Nei vv huyen Tay Tra nhan dugc don thu
Váo cu &
can bO, gião vien Trueing THCS Tra Tho phan anh ve viec thu chi khOng minh
bach tai trueng. Track tinh hinh dO, PhOng Nei vu el:mg vOi ph6ng Giao duc va
Dao tao va cac co. quan lien quan da tham muu cho UBND huyen ra Quyat dinh so
452/QD-UBND ngay 10/6/2016 y e viec thanh lap doan thanh tra cong tac quan ly
tai chinh tai Truerng THCS Tra Tho. UBND huyen da giao cho PhOng Nei vv cang
vei PhOng Gido duc & Dao tao, phOng Tai chinh - Ke hoach, Thanh tra huyen
cac don vi lien quan ti6n hanh thanh tra viec thu, chi cac khodn tiEn tai Truerng
THCS Trà Tho, mac dish lade nam bat thuc trang ve thu, chi tai chinh Ira xac minh

Hoc vien: L'i Thank Thin -PhO Hteu larding Trtrang THPT Tay Tra


don khieu nai dm can be, gido vien ve hieu VI/Ong va ke town co dUng sv thuc
khemg.
Ngdy 12/6/2016, doan thanh tra da lam viec tai Truerng THCS Tra Tho, qua
qua trinh thanh tra doen da phat hien met se van de bet thuemg trong viec quail lY
thu, chi tai chinh cUa nha truang. Ma I8i cha yeu Id do Hieu twang va ke Man
kheing minh bach trong cac cheng tir thu chi.
2. Mc Binh muc tieu tinh hu6ng
Bd Ho Thi Bich Hanh la Hieu truang Twang THCS Tra Tho to nam 2011,
thuQc xa Tra Tho, huyen Tay Tra. Be Hanh la ngued dirge PhOng NQi vu lam to
trinh tham muu de nghi UBND huyen bo nhiem lam Hieu truemg tai Tru gng THCS
Tra Tho. COn ha BM Thi Le Thira le ke toan cua Tru gng THCS Tra Tho to nam
2010. Tir ngay dugc be' nhiem lam Hieu trueng tai truang be Hanh rat ban reit vi
ca sa vat chat dm truang da xueng cap nghiem trong, nang lvc chuyen mon dm Tel
nge gido vien kb:Mg Bong deu nen chat luting day hoc con thep. Frei ngu gido vien
cita truang da se mai ra truang, kinh nghiem giang day con han che. Do ban viec
gia dinh, Ong v g i ding viec tham muu de tim nguen de xay dung ca sa vat chat
twang hoc nen ba Hanh it khi den truang; viec sinh hoat chuyen men ciia cac to
chuyen mon kheng dugc Wen hanh thuOng xuyen, nhfing hac co mat a truang ba
Hanh thueng bOc to tinh ban thil va quan lieu, cira quyen veld gido vien. Ve cong tac
pen ly tat chinh trong nha truang ke to khi be. Hanh ve lam Hieu truang co nhieu
bat cap do la kheng kiem ke, ding khai minh bach; che de thi dua khen thiremg
gido vien hang nam thanh toan kheng day du. Mac du cac gide ' vien trong truang da
nhieu Ian de nghi bd Hanh giai quyet dirt diem che dQ chinh sach va thuc hien
nghiem tut viec cOng khai tai chinh cua truang nhung bd Hanh kheng nghe. BA
Hanh lay 1Y do: "Trueng dang tap trung xay dung ca sec vat chat ve mua sam nhieu
trang thiet bi nen phdi denh kinh phi tap trung cho viec mua sam dO cac chi em
thong cam, cho nha tru gng ng". Ve mua sam tai san trong nha truang thi chit yeu le

3
Tiff via: Le Thanh Tam —PhO Hieu

Trtrang THPT My Tra


do Hieu tracing va ka town to di mua va ve to thanh quyat town. Va nguyen tac
viac nay Id trubc khi mua sam hay xdy dyng co sä vat chat cho nhd truang thi phdi
dugc ban bac trong Cap ay va lanh dao nhd truang rOi cu nguai di mua va phdi co
HOi dAng nghiam thu, cong khai kinh phi mua sam truOt tap the nhung ba Hanh
khOng tuan thu theo nhting quy dinh caa tai chinh. Sau khi nhan duge don t6 can
dm tap the giao vien, ngay 12/6/2016, doan thanh tra lien nganh da lam vice tai
Truang THCS Tra Tho, thanh phan cua dodn thanh tra g6m Lanh dao va chuyen
vien phOng Noi vu, phOng Giao duc & Ddo tao, phOng Thanh tra, phOng Tai chinh Ka hoach. Qua qua trinh thanh tra dodn da phat hian ba Hanh va ba Thira (lca todn)
da vi pham nghiam trong trong cong tat pan 12 thu, chi tai chinh do Id:

- MAt so bA hA so chi tai chinh bi ke town situ chaa, xdy dung moi IchOng
dam bao.
- No tian khen thutng giao vien 3,7 triau clAng.
- Sc tian lam san truAng do HAi phi huynh da dua cho ba Hanh

thanh

town cho nha than nhung ba Hanh IchOng thuc hian ma not do dang gap khO khan
nen mugn tam nha tnrang.
- Vi pham k2 luat lao dOng, thuAng xuyen 136 tnröng di lam viac riang; vi
pham quy the quan ly gido due khAng t6 eh& sinh hoat chuyan mon thuAng xuyan.
Sau khi doan thanh tra kat luan, ba Hanh va ba. Thira da biet 161 caa minh

va

xin

nhan moi hinh thdc IcY luat caa cap trail.
3. Phfin tich tinh huOng

3.1. Muc fiau xir12 tinh hung
- Vic vi pham k9 luat cila ha Hanh yd. ba. Thira can phai dugc xu 12 kip tiled
va nghiam minh theo Luat can bA, cong chic

2008;

Luat Giao dyc

2005,

da !fang

cao chat lugng dAi ngil can b6 quail 12 trong ngdnh GD&DT, tang cueing phap the
Xa hOi chit nghia.

4
Hoc vien: Le Thank Tam —PhO HiP trifling Trifling THPT Thy Trti


I

I

I

Cling co lai to chirc cua Truerng THCS Tra Th9, chan chinh viec thuc hien
k9 luAt lao deng, ne ne'p chuyen men dm nha truerng.
- Chan chinh viec thu chi tai chinh sai quy dinh elm truerng; thu h6i so tin
that thodt de tra cho viec xay dung CSVC; tra s6 tien trutng con no cho gido vién.
3.2 Co sO'19 luAn
Luat Can be, ceng chirc s9 22/2008/QH12 ngay 13/11/2008;
Luat Vien chi:re 58/2010/QH12 ngay 15/11/2010;
Luat Gido duc so 38/2005/QH1 I ngay 27/6/2005;
Nghi dinh 34/2011/ND-CP cua Chinh phu quy dinh ve xir19 k9 luOt dOi véri
ceng chirc;
Nghi dinh 27/2012/ND-CP cua Chinh phu quy dinh ve xir 19 k9 luAt vién
chic Ira nth nhiem bQi thuerng, hoan tra elm vién chirc.
3.3. Nguyen nhan )(ay ra tinh haring
2.3.1- Nguyen nhan chu quan:
- Ban than Hieu tru gng Ira Ice town khOng y thire dugc hAu qua viec minh
dang lam nen gay hAu qua la lam cho nei be nha truerng mat doan ket, thiau dan
hieu qua ceng tac kheng cao.
- Chua nam chac ve chn twang, chinh sach dm Bang, phdp luat cua Nha
nugc; do ca nhan chua nghien elm kyr cdc van ban quy dinh cua Nha nuac ye tai
chinh; chua trung thus trong viec thgc hien quy che cua nganh, cua cac cap, dm
Chinh phu clä quy dinh.
- Thiéu tinh than trach nhiem trong viec t6 chuc, trien khai thgc hien cdc
do chinh sach.
2.3.2- Nguyen nhan khach quan
- Viec pan 19 can be, cong chire, vien chirc cua phOng Nei vu, sg pheii hgp
quail 19 veri phOng Gido due & Dao tao ve the mat theo tham quyen chua thuang
xuyen, lien tuc.
5

Hoc Wen: Le Thanh Tam —Pith Hien triceng Trtrang THPT Tay Trci


- ViEc kiem tra, thanh tra cua the nganh, cdc cap ma true tiEp la Phang
vu chua thuarng xuyen, lien tuc, dOi khi can mang nang hinh -link, qua loa, dai khai,
ne nang, chin nam bat dagc that trang cin the dun vi co sa.
- Phang NOi vu chua nam ro dugc trinh do, nang hrc, pham chat dm can b0,
tong chat quail 1)% 6. co so nen tham muu cho huyEn 136 nhiEm, sap x4p can tx) quan
ly cho cdc truang can han 64.
Vic b6 nhiEm can 130 quail lyr meri chi du ve se) lugng nhung can yEu va
mat chat lugng, chin quan tam mot each thaa clang dEn viEc dao tao, bOi &rang can
be) quan lyr Nha nu& de clang cao trinh c10 va nang luc diEu hanh tai cdc nha
truang.
- Ca chE thi truang lchiEn mot 130 phan can b0, cong chuc, viên chirc khOng
gilt dugc pham chat dao dire, da bi dang tin lam thay dai nhan tilde don dan tinh
trang quan lieu, tham nhang, true lgi cho ban than.
2.4. Hau qua cin tinh huang
- Hau qua vE xa

Vic lam sai trai cua ba Hanh Nth bd Thin gay anh

huarng xAu ve mat xa hai, lam mat uy tin trong thing nghiEp cling nhix trong phu
huynh Ira trong nhan dan. Lam cho nhan dan khOng tin tuang vao nha truang, lam
giarn uy tin dm ngoai can NI, quart 1S, gido due.
QuyEn lgi chinh clang cua gido viEn va pith huynh hoc sinh bi xam hai.
- Cdc hoat dang chuyEn mon va hoat dOng ngoai khaa cua nha truang lchOng
thut hiEn dugc; khOng tao dugc khi the thi dua soi not trong nha truang.
Neu gidi quyet six viac khaing tot co the de bi gay bat binh trong nhan dan
lam anh huarng dan cong the dan van; cong the xa hai hoa gido dye; lam cho nhan
dan nghi nga su lanh dao cua [Yang va Nha nuat.

4. D xuAt xer 19 tinh hung
VO4 viEc phan tick nguyen nhan va Nu qua a trEn, can cu vao cdc van ban:
Luat Can b0, cong chdc nam 2008, Luat Vien chirc 2010, Luat Gide' duc 2005 va
6
Hoc vien: Le Thanh Tam —Plth Hien trtang Truaing THPT Tay Tra


the van ban huang dan thi hanh luat co lien quan, tOi dua ra cac phucmg an

a xir lY

tinh hung nay nhu sau:
4.1. Muc tieu xir ly tinh hueng
Du down chinh )(de cac tinh hung xdy ra, khdch quan, ding bAng, minh
bach, nam bat doge tinh hinh va dua ra the phuang an khac phut, bao dam dp dung
dUng cac quy dinh cna Luat Can be, ding chitc, Luat Vien elute va the van ban lien
quan, phuong an xi' 15/ lam cho the co gido — ngueri dua don khiau nai dan pheing
Nei vu cam thay hai lOng va khian cho ca nhan ba Hanh, ba Thira tam phuc, khau
phuc, han the t6i da ve thiet hai, kheng gay phian ha, han the thiet hai cho nhan
dan, dam bat) dim nha truemg tra 14i hoat do, ng binh thuerng.
4.2. De xuat / Xay clung phuang an/ Gidi phdp xil ly tinh hueng
Phtro'ng an 1:
Ra quyat dinh cânh coo ba Hanh va ba Thin. Du vao kat luan cua doan thanh
tra, True:mg ph6ng Nei vu tham muu v6i UBND huyen ra quyat dinh ky luat hai
nguti bang hinh thirc cânh coo twit toan nganh va kao dai thai gian len hang la
met nâm, ba. Hanh va ba Thira van tip tut cong tae binh thuemg tai Truth-1g THCS
Tra Tho.
LAI diem: Giai quyet nhanh su viec truerc mat, khang gay xdo tren cong viec, to
chile nhan su cna truOng, bA Hanh van gift chdc vu Hieu truerng va ba Thira van
lam ka todn tai Truerng THCS Tra Tho, cong viec ke todn cua twang van on dinh.

Han cha:
Viec ba Hanh van tip tuc lam Hieu truth-1g va ba Thira van lam ka todn tali
Truemg THCS Tra Tho se gay su bat binh cho tap the gido vien nha truang. Du
luan cho rang be. Hanh gay ra khuyat diem lam mat uy tin ca nhan va tap the song
van doge cap tran tin nhiem Viec xu ly vi pham nhu vay khOng co the dung gido
due ngtrai khac, tit dO de dan dan viec coi thuemg phap haat. Ban than ba. Hanh vä
ba Thira se kheing thay dugs Ilan qua va trach nhiem do viec vi pham khuyat diem
7

Hoc vien: Le Thanh Tam —Pith Hkeu trtrang Trtrang THPT Tay Tra


I


II

cua minh gay ra, tit do se khang coy fink to minh diau chinh phong each song va
lam viac. Vic xir ly ba Hanh va ba. Thira a m*c di canh ado IA qua nhe so van
khuyat diem ma hai nguai mac phai.
Pinning an 2: Cdch chirc bd Hanh va ba Thira va chuyan di don vi khdc.
Can ca vão kat luan cua doAn thanh tra, Truing ph6ng Noi vu huyan se lap
ho so da nghi UBND huyan ra quyat dinh kY luat bang hinh thac cach chac doi van
Hiau twang, keo del thai gian len Luang mot nam, ding thai co quyat dinh thuyan
chuyan bA sang khdc lam gido vien va bo nhiam Ong Di Ng9c Dire IA Ph6 Hieu
*tiling Truing THCS Tra Tho len lam Hiau truing thay ba Hanh; va da nghi
luat ba Thira bang hinh thirc thai gill ding viac ke toan, ha mot bac luong, chuyan
sang lam ding tic van thu phuc vu tai mot truing khac trong huyan. Ding than co
quyat dinh bo nhiam mot ka todn mai co näng lye, pliant chat tat

a dam tinh lien

tuc trong boat ding tai chinh dia truing.
* iru diem:
Xu ly vu viac nhanh chOng kip thai, lam diu ngay citric du luan xa hii va su
bat binh cua tap the gido vien Truing THCS Tra Tho. Xu ly bA Hanh theo &mg
quy dinh dia Luat can bi, ding chic 2008 Va ly thi ba Hanh khOng da to each girt
Wing cuing vi Hiau truing vi da co hinh vi vi pham nguyen the quart ly, khamg
quail xuyan dirge hat cac viac lam cua nhan vien k g toAn cua minh. Vic diau ding
ba Hanh sang giAng day tai mot truing kit se lam cho gido vien trong truing
khong ban tan va vu viec da xdy ra, an tam ding Mc. Mat Ichdc, each chic Hi'eu
truing se lam cho gido vien phai to rut ra mot bai hoc cho minh va nhan each dm
nguai gido vien.
* Han chi:
- Truck mat se khuyat mot phi Hiau truing phy trach chuyen man nen Hiau
truing mil se phdi cang clang them nhiau viac. Mat khdc, va su viac dia ba Hanh
thi Ong Dire ding phAi co mot phan trAch nhiam, vi Id mat phi Hiau truing nhung

8
Hpc vien: Le Thanh Tam —Pha Hien trerang Trirang THPT Tay Tra


I


II

da de xay ra hien Mang mat dan chu, kheng co bien phap ban bac d'e" ngan than kip
theri clan den khieu nai dia tap the glee vien.
- Viec luAn chuyen ba Mita sang cong tac tai truang khac se khOng thuan lei

cho Ice toan mai khi xO 132 met se mai dung trong ho so thu chi.
Phtroing an 3: Giang chic ba Hanh va Icy ludt ba Thum thei giir chic ke toan. Can
cu vao ket ludn cua doan thanh tra, Truang pheng Nei vu huyen Idp h6 so de nghi
UBND huyen ra quyet dinh Icy ludt bdng hinh thirc gidng chat dOi vai Hieu truang,
keep ddi thin gian len Mang met nom, dOng thai co quyet dinh be) nhiem ba Ranh
sang lam PhO Hieu truang tai met truang Ichdc va than Ong De Ngoc Dire Id Ph6
Hieu TruOng THCS Trà Tho Id ngueri co nang Inc chuyen mOn thuc s r, co uy tin ve
chuyen men, ban linh chinh tri, pham chat dao dire Mt len lam Hieu truang thay ba
Hanh; de nghi ky luat ba Thin bang hinh thirc thei gifir cOng viec ke toan, ha met
bac luang, chuyen sang lam cong tac van thu phtic vu tai Truerng THCS TrA Th9.
Deng tiled co quy& dinh b6 nhiem met Ice toan mai cho truang

a dam bdo tinh

lien tic trong hoat dOng tai chinh cua truang.
*

diem: KhOng gdy xao trOn nhieu trong viec to chirc nhan su; vu viec dugc

lY mot each nhanh chOng, lam diu ngay dugc du luan xa h0i. Mr 19 ba Hanh theo
dOng quy dinh cua Luat can b0, cong chirc 2008.
- Viec ky luat ba Hanh va ba Thin nhu phuang an 3 se nhan dugc su deng
tinh, Ong he cila tap the gido vien, lam cho gido vien tin vao six cong minh cua phdp
luat. Xitly vu viec cOng khai, dan chit, dOng ngueri, dOng tai va coy nghia gido duc
ski sac.
- Ban than ba. Hanh clang thay dugc sg khoan hung, thien chi cOa lanh dao
huyen trong viec xu ly ky luat ba. TO do se coy thdc situ chera sai lam, chuyen tam
vac, cong viec, cong hien tri tue cua minh cho nganh, IchOng tai pham khuyet diem.
B6 nhiem Ong Dirc len lam Hieu truang la met viec lam sang suet. Ngueri lanh dao

9
Hoc Wen: Le Thank Tam —PhO Hi.eu (ming Trwang THPT Tay TM


meri co du clang 19c chuyen mein, pham chat dao dirc tat, nang &Ong, sang tao trong
cong viec, co uy tin trong town nganh.
* Han ch6:
Ba Hanh dang lam Hieu truerng bi giang chi:re vä phai chuyen sang don
khdc lam viec, con ba Thin la Ice toan nay bi chuyen sang lam van thu phuc vu
buck d'A.0 se

a bi mac cam, to ti trong cong tdc, du luAn xa hth cling mac cam vai

ba ve nhang khuyet diem mac phai. Viec ky luOt ba Hanh co phAn nhe han I8i ma
ha mac phdi mot chUt, tinh ran de co phan gidm nhe, tuy nhien xat tren binh dien
chung dia huyen thi phuong an nay co phan hop ly/ han hai phuong an tren.
5.

Tiot cht lira awn giai phi") phuong an xtilST
Qua 3 phuang an &A trinh bay a tren, tai chon phuang an 3 lam phuong an de

giai quyat, xu lSt tinh hthing vi phuang an nay theo tai la hop tinh, hop 15/ that. Nhu
da phan tich a tren, vai cach gidi quy& nay ba. Hanh va ba. Thira se nhAn thAy

&arc

khuyet diem cua minh, nhan thAy dugc nang lyequart 1 ST cua minh dang co ban
song cap tren van co chinh sach khoan Wang tao ca figi de bd Hanh slia china.
Tar,ling THCS Tra Tho co nguilii lanh dao mth co dti Wang Itrc de quart 1)% chi dao,
co kinh nghiem.

- Cdc buck de thuc hien phuang an hp chon. Khi nhAn dugc dun thu to gide
cua gido vien ye viec ba. Hieu truang Truang THCS Tra Tho da co nhimg hanh vi
vi pham nhfing nOi dung nhu trong don, PhOng Nth vu huyen phai len ke hoach cu
the de tham muu giai quyet vu viec theo cdc buck cu the sau:
* But 1. Vi dun thu co giri den UBND huyen \fa PhOng Nth vu huyen nen phai
phai hap vth phOng Gido duc va Dao tao huyen tham muu de UBND huyen ra
quy& dinh thanh lAp doan thanh tra dQt xuat don vi Truth-1g THCS Tra Th9 . Thanh
phAn doan thanh tra co dai dien cfia PhOng Nth vu, phOng Gido duc&Dao tao,
phOng Thanh tra, PhOng Ili chinh - Ke hoach;
* But 2. Tien hanh thanh tra Truang THCS Trd Tho voi cat not dung:
10

Hoc vien: Le Thanh Tam —Pith Hieu fruiting Tnrang THPT Tay Tra


- Ve ding tac chuyen man, quan ly can 130, vien chin: Cang tac quan ly chi
dao, cong tac chuyen m6n; Vic thuc thuc hien quy cha chuyen mon va mot so
cong the khac; nAm bAt tam to nguyen vong dm can !Da, gido vien; float dang cua to
chuyén mOn; viac trian khai thuc hien chi thi ve nhiam vu !tam hoc dm BQ
GD&DT. (phan nay do ph6ng NOi vu, phOng GD&DT chit, trach nhiam).
- Va cong tat tai chinh: Thanh tra cong the quan ly thu - chi caa nha tnrOng;
Ha so quart ly tai chinh cua Hiau trträng; that-1g ke the khodn thu cua nha truemg;
kiam tra ha so caa Ica than; kiam tra nhiing tai salt lien quan den cac chimg tix thu;
HO so dm fin quy (Phan nay do chuyen vien cim PhOng TCKH va PhOng Thanh tra
chiu trdch nhiam). Trong qua trinh thanh tra co sty chi:mg kian, giant sat Gila Ban
chap hanh COng doan truOng va dai din dm cap fly chi ba Truing THCS Tra Tho.
Sau khi thanh tra xong cac not dung, doan thanh tra tian hanh h9p, tang hop y kign
tir cac b0 phan de dua ra ket Juan.
* But 3. ThOng ban kat Juan cim don't thanh tra truck Hai clang su pham nha
truOng, co med dai dian chinh quyan dia phucmg va Hai truOng Hai cha me hoc

sinh den du. Neu ra nheing viac da lam duce va can pint huy nhang mat con Mn
tai, han cha can khAc phuc. Dan biat, nett ra nhiing sai pham va cong tac pan ly
thu chi tai chinh cua ba Hanh va ba Thira, van de nay phdi lap mat bian ban chi tiet
rieng de giai quyat. Truck hat yeu cau ba Hanh va ba Thira phai giai quyat nhang
Mn tai trong viac quail ly thu chi dm truing Tat ca nhang not dung tran yen cau ba
Hanh hen ngdy giai quyat xong va bdo can chi ti4t bAng van ban nap ve UBND
huyan. Wang thi yeti cau ba Hanh va. ha Thin viat ban to kiem diem va nhang sai
pham cua minh. Va yeti cat' Hai dang su pham to chin hop va de nghl hinh that thi
hanh ky luat ba.Hanh va. bd Thin.
* But 4. Xir ly kat qua thanh tra: Dun \no kat luan cita doan thanh tra, theo quy
Binh va phan cap quart 1Y TruOng phOng NOi vu chit tri, phai hop yeti Ph6ng Gino
duc & Dao tao tham muu cho UBND huyan thdnh 1ap Itai dang ky luat va Quyat
11
Hoc vien: Le Thank Tam —Ph6 Hien trtreng Trithng THPT Tay TM


I

I

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dinh hinh that ky luSt bA Hanh va ba Thin theo y kien cUa tap the HQi Bong ky lust
cap huyan.

PHAN III: KET LUAN, MEN NGHI
Ket lu4n
Trong thai ky dad mai va HQi nhap, viac xay dung, bai &rang doi ngil can
be, cong chirc, vien chute co chi nang lac chuyen men, pham chat dao dire tot la mgt
trong nhfing yau cau cap thiet. 1364 vi can be', cong chdc, vien eh& la lye lugng

clang cat gap phan nang cao hiau lac, hiau qua quan ly nha. mite. LA mgt ngu gi can
bQ quan ly NhA nutc phai biet to chirc va diau chinh bang quyan lye nha nu& de
duy tri en dinh xa hei va diau chinh cac hAnh vi cUa tang ca nhan trong x'a hQi, de
x'S hQi phdt trian theo muc tieu da dinh de" dat duce muc lieu nha nu& cia de ra
trong tong giai doan, tirng thai ky.
13A1 hoc kinh nghiam rut ra a day IA: CAn tang cueing su l'Anh dao cua Fang
d6i

vai cong tac quAn ly hanh chinh Nha rat Tuyen truyen phe bian sau rung mai

chu truong clueing lei cita Wang, chinh such phap 141 dm Nha nuat cho &Mg dao
quan chiang, can bC), cong chirc, vien chirc hiau re va tu giac lbw hien. Ph& huy
tinh chit c/Qng sang tao dia can be ca sec tang cuang ph& hop vai cac doAn the
trong co quan. Nang cao vai tre lanh dao cUa nguei dung dau trong co quan. DSc
Hat, can coi trong viac lua than c/Qi ngil can be' quail ly co dU ca tai va dire. CO nhu
\Tay, nan hanh el-1111h cong dm Viet Nam mai pint than va sanh ngang van cac quee
gia tie'n bQ khac ten the
Kien nghi
* Doi yeti Dang va Nha nu&c:
- Can tang cuang dAu tu nhiau ban nut cho viac dao tao, boi duang dei nge
can 110, cong chirc, vien chirc, c/Sc biat chit trong den viac tai each the c/Q tian
luang de d'ai nge can bc), giao vien thuc su yen tam ding tac.

12
Hoc vien: Le Thanh Tam —PPM Hieu Inning Truirng THPT Tay Tra


- He thong van ban quart ly Nha nu& ve quart ly can be, cong chic, vien
chitc: Mac dit da co luat Can be, cong chac, Luat Vien chat nhung hien nay he
thong van ban clued 141 huang dan thi hanh luat a ntrec to van chua hoAn chinh.

Chang han, viec giai quyet vu viec tren theo quy dinh thi Truang phOng Nei vu
ngtrai tham muu cho Chu tich UBND huyen ra quyet dinh ky luat, tuy nhien, a met
so dia phucrng, viec ky luat can be, cong chirc, vien chine cfm nganh gido due dang
do phOng Giao due & Dan tao chA tri, tham muu true tier.) cho UBND huyen, gay ra
su khOng thong that trong viec tuan thin va thi faith Luat Can be, cong chfrc
Luat Vien chitc. Chinh phA can ra sok lai he thong cac van ban phap luat lien quan

a kip thai stta del, be sung, dieu chinh hoan thien sao cho phu hop yen tinh hinh
mai; can co cac van ban huang (an to chirc thut hien nhttng van de lien quan den
linh vile GD&DT thOng suet tin Trung acing den dia phuang, tranh ch'eng cheo,
kern hieu lye.
* Doi vat cac co quan chac nang:
- Tang cueng cong tdc giao due phdp 1u4t cho dOi ngli can bo cong chin,
vien chin; d'ac biet la tang cu gng phap the Xa hei chu nghia, lam cho moi ngueti
luen coy thdc tuan thit phap luat.
- T6 chirc vd sap xep lai be may cac cci quan quart ly Nita ntrac, co cci che,
chinh sach thu hAt nhitng can be co tat, co tam, co tam. Kien toan doi ngil can be
thanh tra, kiem tra giam sat dm nganh tin huyen den cci set, dam bao cift ve se lacing
\TA chat lugng; tang cugng bei dueng nhan ve chinh tri, kien tithe quart 1Y, kien thine
chuyen men nghiep vu; tang dau to ngan sach va kinh phi hoat deng, tao dieu kien
ve trang thiet bi dap trng cong tac qudn ly kiem tra dat hieu qua.
- Viec dao tao, bei duerng, be nhiem can be quail ly can ton trong y kien
nganh chuyen men, tuan thti quy trinh, chA trong ca ve chat lagng, se lacing cling
nhu trinh de chuyen men nghiep vu de dam Ho dap Ang, Wang 'ding vai su ph&
trien cua xa hei hien nay.
13
Hoc vien: Le Thanh Tam —Pith Hien trtrang Trtreing THPT Tay TM


- Dai mái manh me cong tat thi dua, khen thuOng de'to dOng lac cho su

phat trian; va cha d6 khen filming phdi tuang ximg yeei nhang thanh tich cria ca
nhan va tap the da dat dugs. Trong qua trinh nghian ciru that hian lam de tai: VOi
six hiau bit con han cha, that gian &Au to cho nghian ciru co han. T6i manh clan nau
Ian nhang suy nghi, quan diem caa minh ve xir ly tinh huang "Hiau tntäng Ira ka
town truang vi pham trong viac thu chi tai chinh tai truOng THCS Tra Tho, Huyan
Tay Tra, Quang Ngai". Mac di' da co nhiau co gang, song khOng the tranh kh6i
nhang han cha va thiau sot. Rat mong nhan ducyc nhang y kian dOng gOp cua cdc
thay gido, co gião de" nhang nOi dung trinh bay trail dugc hoar) thin ban, co the
van dung vao thut tin quart ly mot cach thiet that hon./.

14
Hoc vién: Le Thank Tam —PIM Hteu

TrtrOwg THPT Tiiy Tilt


I

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TAI LIEU THAM KHAO
1. Qu6c hOi nuec COng hela xal-101 chi) nghia Viet Nam (2011), Luat Khi6u nai.
, 2. Wang COng sari Vi6t Nam ( 2014), Nghi guy& 29, Ki hop the 8 khOa XI ve
dOi mei can ban y a toan diet gide chic Ara dao tao.
LuAt gido duc, nha xuAt ban chinh tri qu6c gia, Ha NOi 2005.
Dâng COng sari Vi6t Nam ( 2014), Nghi guy6t 2 BCHTW Dang kh6a VIII,
NXB chinh tri guOc gia, Ha NOi 1996.
Chinh pht1 (2012), Nghi dinh s6 75/2012/ND-CP ngay 03/10/2012 dm

Chinh phii quy Binh chi tiet mot so di6u dm Lust Khieu nai.
Tai li6u b6i du6ng nghi6p vu Ong tac vien thanh tra gido due nam 2015. (
Tnreng can b0 gunn ly gido dye TPHCM va Hoc vien guan Iy gido due).
Chi tilt 40-CT/TW ngay 15 thang 6 nam 2004 ve vi6c nang cao chk luong
dOi nge nha gido va can b0 quail ly gido duc.
Lt.* khiEu nai, nhä xuAt ban chinh tri Quec gia (2011).
9. BO Gido duc y e Dart tao, ThOng to 58/2011/TT-BGDDT ban hanh ngdy 12
thang 12 Odin 2011 ye &nit gia xep loai hoc sinh cu6i nam.
, 10. Th6ng to s6 40/2013/TT-BGD DT ngay 18 that-1g 12 nam 2013 quy dinh
tiep cong dan, gidi guyet khieu nai, gial guyet to cao dm BO Gido due va Da° tao.
ThOng to s6 07/2013/TT-TTCP nny 31 thang 10 nam 2013 dm Thanh tra
Chinh phU y e quy dinh, quy trinh gidi guyet khiEu nai harsh chat-1h.
BO GD-DT: ThOng to 39/2013/TT-BGD DT, ngay 4/12/2013 cila BO GDDT Huang dan thanh tra chuyen ngánh trong linh voc gido duc.
ThOng to 32/2014/TT-BGDDT ngdy 25/9/2014 elm BO GD-DT ve chuong
trinh b6i dueng cong tac vien thanh tra.
Thanh tra Chinh phit (2013) : ThOng to so 07/2013/TT-TTCP ngay
31/10/2013 dm Thanh tra Chinh phri y e quy Binh quy trinh gidi guy& khieu nai
hanh chinh.
Thanh tra Chinh phit (2014), ThOng to s6 07/2014/TT-TTCP , ngay
31/10/2014 dm Thanh tra Chinh phn ye quy dinh quy trinh xir 1Y don khieu nai,
don to cao, don kian nghi, phan anti.
BO Gido duc va DR) tao (2013), ThOng to s6 40/2013/TT-BGDDT ngay

15
Hpc vien: Le Thanh Tam —Pita Hien trtrang Trtrang THPT Tay Tra


18/12/2013 cua BO Gido duc va Dao tao quy dinh ve tiep ding dan, giai quyet
khieu nai, gidi quyet to cdo.
BO Gido duc va Ddo tao (2011), Di6u 16 ,truOng trung hoc co sec truOng

trung hoc phO thOng vá tru(Ing phO thOng co nhieu cap hoc (ban hanh kern theo
thOng to so 12/2011/TT-BGDDT ngdy 28/03/2011 cila BO truOng BO Gião due va
Dao tao).
BO Gido due vá Dao tao (1998), ThOng to s6 08/TT ngay 21/3/1988 c6a. BO
Gido due v6 vi6c htrâng clan khen thuerng va thi hanh kY luat hoc sinh phO thOng.

16
Hoc vién: Le Thanh Tam —Pha Hieu turning Trwang THPT Tay Tree


MUC LUC
Trang
Phan I: MO. dAu

1

6 dung
Phan II: Ni

2

Hoan canh ra dal tinh hu6ng

2

Xac dinh awe tiau tinh hung

3

Phan tich tinh hu0ng

4

Da xuat xir 1yr tinh huang

6

5. T6 chirc hra chon gidi phap phuang an V T

15T

Phan III. Kat luan, kian nghi

10

12

Kat Juan

12

Kian nghi

12

Tai lieu tham khao

15

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Hoc vien: U Thanh Tam —Plth Hieu trtreng Trwasng THPT Tay Tra