Tiểu luận cuối khóa CTV thanh tra giáo dục xử lý tình huống hiệu trưởng và kế toán trưởng vi phạm nguyên tắc tài chính trong hoạt động tại trường THCS

BQ GIAO DIX VA DA0

TAO

TRONG CAN BQ QUAN Lt GIAO DUC
TEAM PHO HO CHI MINH

TIEU LUAN
CUOI KHOA
•
Lop: BM duirng nghip sty Ong tic vien thanh tra giio dyc
Lam Bong Nam hyc 2017-2018
T6 chin tai: Tnremg Cao ding Kinh t6 - KS/ thtlat Lam Deng
39 TrAn Phu, Thant% Pho Da Lat - Tinh Lem Deng

TiNH HUONG THANH TRA :
" Xis Lt TINH HUONG HItU TRU'CING VA Kt TOAN VI

PHAM NGUYEN TAC TAI CHiNII TRONG HOST BONG TAI
TRIMING THCS B THUOC THANH PII6 DA LST"

Ho va. ten: THAN THT TUYET NHUNG
Don vi cling tdc: Tnremg THCS Nguyen Du — Thanh Ph6 Da Lat
Tinh Lam Deng


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in '41'n•n••n• it trr ti":' it 41:" it or ie IN". 41," it C

LOI CAM ON
Kink thwa qui, drily co TheOng can b0 qutin ly gitio duc
thanh phã Hid Chi Minh!
Tr-di qua qua trinh hoc tap nghien cuu tai lop b6i duang nghiep vu Ong tac
vien thanh tra do So gido duc va ciao tao Lam Deng to chirc tai thAnh 016 Da Lg.
Ban than tOi da lirnh h8i dugc nhieu kien tilde b6 ich, thiet thgc thOng qua I), Wan
ve thanh tra dirge ilia)/ co giang vien trang bi, giup tOi \Ting yang hon trong cong
tac thanh tra va quan 15/. Tir dO to trang bi cho minh nheing bdi hoc qu), bau trong
viec xir ly tinh hu'Ong, dac biet guy/ thay co di minh h9a bing nhieu vi du Uwe tien
da xay ra trong cuOc song va trong quail ly, gifip tOi dire rut dirge kinh nghiem lán
van dung cho cOng tac quan ly trong thOi gian tai. Ben earth dO thOng qua viec hoc
tap, ban than to kiem diem lai minh ve viec ap dung ck nguyán the quart ly trong
cong viec da dUng chua? Trong then gian tai du kien chinh sin nhing van de gi?
De minh hoar' thien hurl trong cac cOng tac dirge Bang va NhA nuerc giao filch
nhiem.
TOi xin chan thanh cam cm guy/ ilia)/ co cua truthig can b0 quail I), gird() due
thanh ph6 Ha Chi Minh dal giap da tOi trong qua trinh hoc tap, d'Ong thai tao moi
di'eu kien thuan Igi de tOi hoan thanh tieu Juan cu6i
TOi xin hfra se van dung nhang kien thirc da dirge thay co trang bi vac, thuc
tien cOng tac trong thai gian tbi, quy& tam hoan thanh tot nhiem vu dirge giao, to

ren luyen minh de trà thanh ngtrad can 1:16 tot nhu thay co mong dgi.
Trong de tai tieu luan, mac dit t8i &A van dung tat ca kien thirc hieu biet
minh de hoan thanh nhimg chat chin se con rat nhieu thieu xOt. Kinh mong thAy
co qu), ban dang nghiep gOp y b6 sung a de tai ngay cang hoar' thien hon.

Xin tran trong cam cm!

Thanh tra xu ljt tinh huang vi pham nguyén lac quan Ift tai chinh

B. Là' NOI DAU.
Xay dung dOi ngli can bg, cong chirc, vien chirc trong sach, co Jiang lire,
pham chat dao dire tot IA IT* van de rat co ban, quan trong dugc Bang va NhA
nugc. LuOn quan tam chi dao sau sat vi no khOng chi xuat that tit vai trO, vi tri
het sdc quan trong tha dgi net can bg, cong chfrc, vien chirc trong cong tec xay
di:mg va bap ve T6 qugc Viet Nam XHCN, ma no con là niem tin dia quan chang
nhan dan doi voi can by, la nen tang ding co
o vimg chac che 6, la tam gucmg de
quan chi:mg nhan dan not theo.
Nhung hien nay, mot b0 phan do, i ngfi can bg, cong chile cac cap dia Bang
va Nha nugc van cOn nhting han che Ira thieu set nhat dinh. Ve chinh tri, to
tuOng, cOn co can bg, cong chirc, vien chat cOn dao dgng, suy giam niem tin 6i
vai Bang, vgi che do XHCN, v gi cong cugc 6i inch dm than dan ta hien nay.
Ve pham chat dao dire va l gi song, cOn co can bg, cong chIrc thodi hem, bien chat,
lqi dung chirc quyen de tham nhfing, bu8n lau, lam giau phi phi!), quan lieu, dra
quyen, sach nhieu quan chiang, gay anh huemg ted pham chat tot dep cna nguesi
can bg, clang vien, tit do lam suy giam niem tin dm nhan dan d gi veci su lath dao
dm Bang va Nha ntrac ta.
KST luat can bg, cong chirc, vien chirc la mgt nOi dung thugc cOng tic (pan
1y hanh chinh Nha nuac. 'Chi xem xet ky luat can bg, cOng chirc, vien chirc mac
sai lam khuyet diem phdi (lac biet chit 5, ket hop chat che, da clang cac nguyen tac
quan lyr khac nhau. Tren co so nhang nguyen tic dO, dei hOi moi ca quan trong
cong tac guar' 1 / can bg, cong chirc, vien chIrc phai thuemg xuyen quan 11/ ca ve
tieu chuan, ca ve to Wang dao due, tac phong lam vice, lay gido due thuyet phut
lA chinh de ngän than khuyet diem va tieu cue. Song khi that hien can bg, cOng
chIrc co khuyet diem thi phai co bien phap dau tranh kien quyet, khOng bao che;
xem xet su vat, hien tucmg mgt each town dien, triet 6, k4 ca mat khach quan Ara

chu quan de xer 157 mgt each chinh ?the, dam Ma gift nghiem kST luat cna Bang,
phdp luat cua NhA nuesc.


Thanh tra xi( 1Y tinh huiing vi pham nguyen (tic quan ly tat chinh

Viec xic lY can bO can phdi thuc hien co tinh co 1Y, chinh vi vay, tOi chon
tinh hueing "Jai ly tinh hu'rOng hieu trifling Nguyen van A va i town Phqm Thi
C vi pham nguyen

qutin If tai chinh trong boat dOng tai truirng THCS B

tren din Win thank pho Dd LW" lam de tai tieu Juan khod hoc. Day IA mot co hOi
tot de" bAn than van dung nharng kien thirc &A hoc, lien he veri thuc te, teen co kr

do tim ra nhang gidi phdp thiet that phu hop giüp cho qua trinh cong tat ciia ban
than ngay tang t6t. hon.
C. NO' DUNG

I. MO to tinh hang
Han canh ra d?ri ve not dung tinh hang
Vao cuai thang 9/2017, UBND thanh ph6 va PhOng GD&DT thanh pho Da
Lat nhan dugc don thu dm can be, gido vien phan anh y e viec thu chi khOng
minh bach tai truang THCS B. Truerc tinh hinh da PhOng GD&DT da tham REM
cho UBND thanh pha ra Quyet dinh s6 25/QD-UBND ngay 05/11/2017 ve viec
thanh lap doan thanh tra cOng tdc quAn ly tai chinh tai THCS B. Uy ban than dan
huyen (IA giao cho PhOng GD&DT chu tri phai hop v gi PhOng TM chinh - Ke
hoach huyen tien hanh thanh tra viec thu, chi cac khoan tien tai truemg THCS B,
muc dich la de nam bat thuc trong ve thu, chi tai chinh va xic minh them viec
phan anh dm can 136, giao vién co &mg su thuc kh8ng.

Ngay 06/11/2017, Doan thanh tra da lam viec tai trugng THCS B, qua qua

trinh thanh tra dan da Oat hien met s6 van de bat thuOng trong viec quail ly thu,
chi tai chinh cfra nha truemg ma 18i chi you la do Hieu truth-1g va ke town nha
truemg khOng minh bach trong ck chUng tir thu chi va co nhieu sai pham trong
cOng tat van lY tai chinh trong nha truemg.

Dien hien ye nhitng man than ctia tinh hang
Ong Nguyen Van A la Hieu tru&ng truemg THCS B thuOc thanh ph6 DA
Lat. Ong A sinh ra va lem len er thanh pha Da Lag, Nam 1996 tot nghiep Dai hoc
su pham Hue chuYen nganh Van. Ra trträng 8ng dugc phan cong ve cong tac


Thanh tra zit ly tinh huting vi pham nguyen teic yucin ly tai chinh

giang day tai truarng THCS N, sau 5 nam cong tac Ong dugc de bat chdc vu Ph6
Hieu truang tai trueng THCS N. Tir khi dugc nhan nhiem vu mei Ong P lien
hoan thanh tot nhiem vu, dac biet la chat lugng gido due mai nhon oda trueng
THCS N luem clUng trong top dau cua thanh ph&
Dan nam 2004, Hieu truang cua truang THCS H nghi huu Ira trueng
THCS H la met truang rat kh6 khan ve CSVC, chat lugng gide, due luem dimg 6
MI) sau cua thanh pile nen can met Hieu truang mad Wang d ci ing, sang tao de dua

phong trap cua truang di len. Ong A la nguari dugc PhOng GD&DT tham muu
cho UBND thanh pile bo nhiem lam Hieu trueng tai truang THCS H. Qua trinh
lam Hieu truang tai truang THCS H, Ong P da phan nao khac phtic dugc nhfing
khO khan dm truang nhung do quail IS/ khOng thue su dan chili nen not be dm
trueng khOng doan kat.
Theo quy dinh theri gian lam Hieu trueng sau 5 nam la phdi be phiau tin da
xem xet be nhiem lai; kat qua be phiau tin nhiem Ong P tai truang THCS H

khOng dirge cao (chi dat 40%) nen PhOng GD&DT de nghi UBND thanh
ludn chuyen Ong A sang lam Hieu trueng tai truang THCS B de Ong A co diau
kien gan gia dinh Ira chn tam van cong viec. Cam co Pham Thi C la RE toan
trueng THCS B tiz nam 2000.
Tuz

ngay dugc bo nhiem lam Hieu trueng tai truang THCS B Ong A lai

cang ban fen hart vi CSVC cua trueng da xu6ng cap nghiem trong, nang lye
chuyen mon cua dei ngu gide, vien khOng deng dau nen chat lugng day hoc rat
thap. D6i ngit gido vién cua truer-1g da so mei ra truang, kinh nghiem giang day
va pan ly con han cha. Do ban viec gia dinh, cong vai cong viec tham muu cho
dia phuong tim ngu6n da xay dung CSVC truang hoc nen Ong A it khi dan
truang; viec wan bi chi dao chuyen mon va met se cong viec Ichac cua nha
trueng Ong ph6 mac cho deng chi Ph6 Hieu truang diau hanh town be. Vi vay,
viec sinh hoat chuyen mon cua cac to chuyen mon va Hei deng su pham a truang
B khOng tian hanh thueng xuyen, nhang 16c co mat & trueng Ong A thireng bec
le tinh bao thu va quan lieu, cira quyen ved anh em gido


Thanh tra xft ly tinh huáng vi phgm nguyén tkc quOn ly tat chinh

Ve cong tac quail ly tai chinh trong nha trugng ke tit khi Ong A ye lam
Hieu trong co nhieu bat cap do la hcm hai nam rOi ma khOng kiem ke, cong khai
minh bach; the

dO thi

dua khen throng cua giao vien hang Warn thanh town khOng

day dil. Mac au cac gido vien trong trong cid nhieu lan de nghi Ong A giai
quyet dirt diem the do chinh sach cho anh em \ta thut hien nghiem tuc viec cong
khai tai chinh cila truerng nhung Ong A khOng nghe. Ong A lay lY do: "Truang
Bang tap trung xay dung CSVC va mua sam nhieu trang thiet bi nen phai clanh
kinh phi tap trung cho viec mua sam c16 nen anh em thOng cam, cho nha truerng
ng". Ve mua sam tai san trong nha truang thi chit yeu la do Hieu truemg va Ice
toan to di mua va ve to thanh quyat toan. Ve nguyen tac cua viec nay la tru gc khi
mua sam hay xay dung CSVC cho nha tru gng thi phai doge ban bac trong Cap fly
va faith dao nha truerng rei cir ngtrgi

di

mua va phdi co Hoi clang nghiem thu,

cong khai kinh phi mua sam truerc tap the nhung Ong A khOng tuan thu theo
nhfing quy dinh cua tai chinh.
Sau khi nhan dirgc dun t6 cdo cua gião vien, ngdy 06/11/2017, down thanh
tra da lam viec tai truerng THCS B, thAnh phAn cita dodn thanh tra theo Quyet
dinh s6 25/CV-UBND ngay 05/11/2017 cua UBND thânh ph6 do d6ng chi PhO
Truerng phOng GD&DT phu trach chuyen mon THCS Ira cac thanh vien la
chuy'en vien cua the PhOng GD&DT, Tai chinh - Ke hoach, Thanh tra thanh ph6;
qua qua trinh thanh tra doan da phat hien Ong A va co C (Ice toan) da vi pham
mot each nghiem trong trong viec quirt ly thu, chi tai chinh dO la:
MOt s6 1)0 ha so chi tai chinh bi Ice toan sfra chfra, xay dung m gi IchOng
dam bar).
ice man de ngoai s6 sach 15 trieu d6ng (s6 tien nay lee toan gidi thich la do
ban nhieu viec cuen nam nen chin kip lap h6 so nhap quy);
Trugng ng tien khen thuemg gido vien 7 trieu clang.
CO 8 trieu thing tien lam san trugng cho HOi phu huynh da dua cho Ong A
d6' thanh

toan cho nha th'Au nhung Ong A khOng thuc hien (khi hOi den lYT do sao


Thanh tra

tinh fluting vi pham nguyén tac quOn 1ft tai chinh

khOng quyet toan so tien nay cho nha thau thi Ong A bao do gia dinh dang gap
khO khan nen tam mugn de giai guy& va se chi tra cho 119 trong théri gian gan
nhAt).
Vi pham ky luat lao dOng, thugng xuyén b6 trträng di lam viec rieng; vi
pham quy ehe quail 132 gide dye khOng to chtic sinh hog chuyén mon thtrông
xuyen.
Sau khi doan thanh tra ket Juan, Ong A va cO C da biet loi cua minh, da
biet an nan ve nhang vi pham cua minh va xin nhan moi hinh fink ky luat cila
cap trén.
II. Mc dinh nwc tieu xir ly tinh hung
1. Myc dich, yeu au
Viec xir ly phai dam bac) IchOng gay xdo trOn nhieu trong viec to chirc nhan
sir; xi( ly sir viec nhanh ch6ng, lam diu ngay dirge du luau xa hOi.
Viec xir ly ky luat phai nhan duce sir dOng tinh, iing h0 dm tap the giao
vien, lam cho gido vien tin vac) sir cong minh cua phap luat. Xir lY vy viec ding
khai, dan chu, cifing ngirgi,dung tOi va coy nghia gido dye salt sac. Can b0, gido
vien se My do lam WI hoc cho minh Ira coy thirc phan dau to duOng dao dire, the
phong, song va lam viec sao cho ximg &rig vai niem tin dm mgi ngtr gi va ximg
Bang yen nhan each cua mOt nha gido.
Viec xii ly phai dam bdo tinh cong bang clan chi) va dung vei quy dinh
phap ly dia nha ntrac
Viec quail 132 can b0, ding chirc IA nhiem vy het sire quan tong ctla cac co

quan Nha nugc, dm cap uy, chinh quyen cac cap. Khi mOt can b0, cong &tic,
vien chirc vi pham phap luat, thi co quan quail 1y true tiep va co quan quan 132 cap
teen co tham quyen eO the xir 132 cac hinh thirc ky luat theo cac mire do vi pham.
Viec xay dung dOi ngii nha gido Ira can b0 quan lY gido dye la nhiem vy
cna cac cap ily Bang va chinh quyen, coi dO la mOt b0 phan quan tong trong

II


Thanh tra xer ly tinh huang vi pham nguyen tac squall ly tin chinh

cong tac can b0 cua Dang \TAMA nug c; trong do nganh gido due gift vai trO chinh
trong viec tham muu va to chirc thuc hien.
Nha nuac thong nhat chi dao, quail 1Y• va chiu trach nhiem trong viec dao
tao va b6i dugng nha gido lid can bO quan ly gido due, gift vai trO chu dao trong
viec quail 1Y, 136 tri, sir dung dOi ngu nha gido trong cac trueng cong lap; tao co
the chinh sach cac true:mg sir dung co hieu qua d0i ng8 nay.
Myc tieu can giAi quyet
Viec vi pham kY luat dm Ong A va co C can phdi

dugs xir 15, kip theri va

nghiem minh theo Dieu 79 va Dieu 82 - Luat can bO, cong chirc 2008, co hieu hie
ka tir ngdy 01/01/2010; Dieu 118 - Luat Gido due 2005,

a

nfing cao chat lugng

do, i ngil can biS quail ty trong nganh GD&DT, tang cuerng phdp the Xa hoi chit

nghia.
Ciing co lai to chirc cua trudng THCS B, chan chinh viec thuc hien ky luat
lao &ring, na nap chuyan mOn cua nha truerng.
Chan chinh viec thu chi tai chinh sai quy dinh cua truerng; thu hái s6 tin
that thoat de ta cho viec xay dung CSVC; tra so tin truemg con ng cho gido vien
de dam bdo the dO cho can bO gin° vien - CNV.

Ca sir 157 luAn va phip 1y phfin tich tinh
Da giai quyat vu viec dung phap luat, bao dam tinh hgp 1ST, cong bang
trong xa h0i, dam bdo hai hOa can can cir vao cac co se, phap 157 sau:
Lust Ngan sach nha nuac.

•

Luat 1Chiau nai, t6 cao va cac Luat sira doi, 136 sung mot s6 diau
Lula Ithiau nai, to cao.
Nghi dinh s6 136/ND-CP ngay 14/11/2006 quy dinh chi tiat va huerng
clan thi hanh mgt s6 diau cua that Ithiau nai, to cao va cac Luat situ dal, ba sung
mot so dieu cua Luat 'Nghi dinh s6 60/2003/ND-CP ngay 06/6/2003 quy dinh chi tit va huerng
can thi hanh Luat Ngan sach nha nuerc.


Thanh tra xir iy tinh hitting vi pham nguyén tac pant:, tai chinh

Nght dinh so 43/2006/ND-CP ngay 25/4/2006 quy dinh quyan to chit, to
chiu trach nhiem va thuc hien nhiem vu, to chirc b0 may, bien the va tai chinh
dOi ved dun vi sr nghiap cong lap.
ThOng to so 89/2010/TT-BTC ngdy 16/6/2010 huerng dan the do, bac, cao
cong khai quart IY, sir dung tat san nha nu& tai co quan nha nu6c, don vi

nghiap cong lap, t8 chic dugc giao quan ly, sir dung tai san nha nuatc.
III. Phfin tich nguyen nhfin

va 1411 qua.

1. Nguyen nhfin.

a) Nguyen nhan chit quan

Ban than Hieu truing va ke toan khOng y fink dugc hau qua viec minh
dang lam nen gay halt qua la lam cho nOi b0 nhä truamg mat doan ket, t tau dan
chit, hien qua cong tac khOng cao.
Chita ndm eh& ve the do chinh sach cita Dang, phap luat cua Nha nuerc;
do ca nhan chua nghien ciru ky cac van ban quy dinh cua Nha nu& ve tai chinh;
chua trung thuc trong viec thuc hien quy the cita nganh, cua cac cap, cua Chinh
phit da quy dinh.
Hieu trulyng A va ke toan C cila truarng THCS B thiau tinh than, trach
nhiem trong viec to chirc, trian khai thuc hien cac the do chinh sach aim Dang va
Phdp luat cua Nha nu6c. KhOng chtu kh6 hoc hOi, phong thai lanh dao con mang
nang tinh gia truOng, thiau nguyen tac dan chit.
Ong A la nguai co tac phong mang nang

bao thu, gia truOng, coi

thuarng du luan; lam viec khOng co ke hoach nen cong tac quail 15/ va diau hanh
hoat dOng cua nha truOng chua thOng sueit; khOng guong mdu trong viec chap
hanh ky luat lao dOng, thiau thOng nhat dan dan chat luong day hoc, na nap
chuyen m8n cua nha truOng con han cha.
Viec ban giao gitta cac the he Hieu tracing dugc flan hanh mot each qua
loa, Hieu truémg cu khOng ban giao hoac ban giao khOng day du cac van ban

quan 1/ truamg hoc dia cap teen, Hieu truOng mad chua nang dOng sang tao trong


Thanh tra xu 1)5 tinh hiding vi pham nguyén tae quitn 1)5 tat chinh

qua trinh (pan 132, khOng co Ufa nang tap hop, tap trung sue math va tri tue van
dung vão qua trinh quart 1Y.
b) Nguyen nhan kluich quan

Viec quart 132, chi dao cua PhOng GD&DT thanh phe ve cac mat cong tac
theo tham quyen dai vai co s6 chua thuang xuyén, lien tuc, viec tuyén truyen
giao duc ve Y that, trach nhiem, dao dire nghe nghiep cho CBGV cOn xem nhe.
Viec kiem tra, thanh tra ctia cac nganh, cac cap ma true tiep la PhOng
GD&DT thanh ph6 chua thuang xuyén, lien tuc, dOi khi cOn mang nang hinh
thirc, qua loa, dai khai, ne nang, chua nam bat duce thue trung cua cac don vi co

Tinh than &Au tranh phé binh va to phe binh cilia Chi b0, tap the CBGV
truang THCS B cOn yéu, chua

duce

that huy.

PhOng GD&DT thanh ph6 chua nam re duce trinh de, nang luc, pham chat
cUa can be, cong chive quail ly a co so nen tham muu cho thanh ph6 bo nhiem,
sap xep can bo quan ly cho cac truang cOn han che.
Viec bo nhiem can bo qudn ly mei chi dii ve se lugng nhung cOn yeu ve
mat chat lugng, chua quan tam met each tit& clang den viec dao tao, bed duemg
can be quan ly Nita nuac de nang cao trinh dO va nang hire dieu hanh tai the nha
twang.

Trinh do dan tri cua than dan dm filar, clan den su hieu biet ve phap luat Ara
cac quy che cua nganh gido due cOn han cha nen viec to chin xay dung CSVC,
ban giao kinh phi khOng dung nguyen tac tat chinh tao Ice her

de"

nguiri khac lgi

dung.
Viec kiem soat chi tieu tai chinh tai cac trueng hoc cua PhOng GD&DT va
PhOng KH -TC thanh phi; chua tot dan den viec Ong A thu, chi tai chinh khOng
dung nguyén
Khi ca che thi truang ma dm, met be phan can b0, cong eh& khOng gilt
dugc pham chat dao dire, da bi deng tien lam thay d6i nh4n thirc clan den tinh


Thanh tra xic 11) tinh huong vi pham nguyén tic qucin ly tai chinh

trang quan lieu, tham nhiing, truc Igi cho ban than; day cling Id mot bai hoc kinh
nghiem dot vai ngued dan va cling la mot van

d&' de

ngued dan xem nhe ve dao

arc cua nha gido trong nganh Gido duc va Ddo tao.
2. HO qua
Viec lam sai trai cUa Ong A va co C gay anh huemg x'au ve mat Id hOi, lam
mat uy tin trong &Ong nghiep cling nhu trong phu huynh va trong nhan &dn. Lam
cho nhan dan khOng tin tuemg vao nha truing, lam giam uy tin dm ngued can b0,

quail 1ST gido duc not rieng va nganh GD&DT not chung. Lam mat !Ong tin d6i
vói PhOng GD&DT, UBND thanh pho va cac ban nganh trong that-1h pha.
Quyan Igi chinh dang cila gido vien va phu huynh hoc sinh bi xam hai.
Cac hoat dOng chuyén mon Ira boat dOng ngoai kh6a cua nha truing khOng
dux hien dugc; khOng tao dugc khi the thi dua sOi not trong nha truing.
Vi buOng lOng guar' 15T nen anh hiking xau dan chL ltrong gido duc trong
nha timing; lam anh hulOng dan chat luong gido due Ara phong trio chung cua dia
phuong va ca thanh ph6.
Mau gidi quyat su viec khOng tat co the de bi gay bat binh trong nhan dan
lam anh httemg den cOng tic dan van; cong tic xa hOi boa giao due; lam cho nhan
dan nghi nga den su lanh dao, chi dao cua Dang va Nha nuem.
IV. Xfiy dung ph yang an giii quyé't vin

a va hp chyn phifung an.

1. Xfiy dying phtro'ng an xi'

a) Phwo'ng an 1: Ra quyit dinh ecinh ctio Ong A va co C
Dua van kat luan cua doan thanh tra, Truemg phOng GD&DT thanh pha
goi Ong A va co C len gap true tiap, yeu cAu Ong A phai tra. ngay 56 ti'an dang no
glee vien va thanh quyat town 8 trieu clang cho nha thau xay dung; lam h6 so kat
toan nhap 15 trieu Sting vao quSi nha truing; dang then yeu cau Ong A va co C
viat giAy cam kat khOng tai pham khuyat diem. Da nghi UBND thanh pha ra

quy& dinh k5/ luat hai ngued bang hinh thirc canh cdo truác toan nganh va Ica° dai

Yi


Thanh Ira xtt iy tinh huang vi pham nguyén tac quern ly tai chinh

tiled gian len lucmg Id met nam, Ong A va co C van tiep tut tong tac binh thuCmg
tai truerng THCS B.
* Uu c7iim caa phuvng an 1
Giai quyet nhanh sir viec tarot mat, kheing gay )(do tren cong viec, to chile
nhan sir cua truerng THCS B, Ong A van giu chirc vu Hieu truerng, throe ding tat
gin nha co dieu kien gifip der' gia dinh va co C yin lam ke toan tai trtremg THCS
B, cong viec ke toan cua truerng van On dinh.
* Han chi ciia phiang an 1

Viec Ong A van tiep tut lam Hieu truemg va co C van lam Ice toan tai
g m:mg THCS B se gay sv bat binh cho tap the gião vien nha truemg. Du luan cho
rang Ong A gay ra khuyet diem lam mat uy tin ca nhan lid tap the song van dugs
cap tren tin nhiem. Viec xir ly vi pham nhu very khOng co tac dung gido due
nguai khac, tit do de d'An den viec coi thuemg phap luat.
Bin than Ong A va co C se khOng thAy &roc tau qua va trach nhiem do
viec vi pham khuyet diem oh milt gay ra, tiz dO se kh8ng coy thirc to mint dieu
chinh phong each sting va lam viec.
Phong trao hoat ding ve moi mat dm nha truerng dirge duy tri theo the do
sinh hoat cu, kheong throe day manh vi the chAt Itrong day hoc khOng dir ge nang
len; ve cling tic ke toan de din den hien tuong "ngga quen duemg di" khang thay
dai re loi lam viec.

Viec vi pham chap hanh kY luat lao dOng oh Ong A la co he thong, kheing
the mOt sOm mOt chieu co the thay dOi dugc, cho dir Ong A viet ban cam ket
kitting tai pham khuyet diem, mat khac Ong A van a cucmg vi lath dao nen viec
gOp y phe binh Ong se khOng dirge tai ma, vOi ban tinh gia truerng co the nil dip,
dinh kien v&i nhang gido vien g6p 32 thong than khuyet diem cilia Ong, lam cho
cac gido vien nay Miring co dieu kien ph& huy dirge Mid Wang cua minh.
Thgc to Ong A tren cucmg vi la Hieu tnremg kheing co cin nang lye lanh

dao nen cong tac chi dao killing the thuyet phut cac gido vien trong HOi Sing nha


Thanh tra xi 1Y tinh huong vi pham nguyén tac Tian ly tai chinh

truerng ding tam nhat trf de hoan thanh nhiem vu chung cUa nha truemg, hien
tuong chia be, keo canh lai tier) then va viec mat doan ket nOi hi() la khO tranh
khOi.
Viec xir lY Ong A va co C a mac dO earth car) IA qua nhe so yeti khuyat
diem ma hai nguesi mac phai.
b. Phuvng an 2: Ccich chfrc Ong A WI co C vd chuyán di dan vi kluic
Can dr vac, ket Juan ciAa doan thanh tra, Truerng phOng GD&DT thanh ph6
goi Ong A va co C len gap true tier), yen can Ong A phai tra ngay sA tien dang no
gi g) vien va thanh quyet toan 8 trieu dAng cho nhA than xay dung; lam 11.6 su ket
toan nhap 15 trieu Ong van quy nha truOng. Lap hA su de nghi UBND thanh phA
ra quyet dinh IcY lug bang hinh thirc each chat Oi v6i Hieu tru&ng, Ur) dai theri
gian len lucmg mot Warn, dOng tiled co guy& dinh thuyen chuyen Ong sang truerng
THCS N thuOc xa M each gia dinh Ong khoang 2 km lam gi g) vien giang day Ira
b6 nhiem Ong X la PhO Hieu truerng kiem Chu tich C8ng doan truang THCS B
lén lam Hieu truerng thay Ong A; va de nghi 1c5/ lug c6 C bang hinh tilde thOi gift
cong viec ke toan, ha 1 bac luung, chuyen sang lam tong tac van thu phut vu tai
trong THCS Y. DAng thai co quyet dinh be nhiem mOt Ice toan mai cO Wang lye,
pham chg Mt de dam tinh lien tuc trong hog Ong tai chinh cua truerng.
* 1/udiemcuaphwangin2
Xfr 1Yr vu viec nhanh ch6ng kip theri, lam diu ngay ductc du luan xa hOi va
su bat binh cUa tap the gi g) vien truOng THCS B. Xi/ 132 Ong A theo dung quy
dinh dm Dieu 79 va, Dieu 82 - Lust can b0, cong chirc 2008 va Dieu 118 - Lust
gig) due 2005.
Ve lY thi Ong A khOng du to each gift vftng cuong vi Hieu truOng vi da co
hanh vi vi pham nguyen tac quan 1Y, khOng quan xuyen duce het cac viec lam

cua nhan vien ke toan cua minh.
Viec dieu dOng Ong A sang giang day tai mOt truemg khdc se- lam cho gig)
vien trong truerng khOng ban tan ve vu viec da xdy ra, an tam cong tic. Mg khdc,


Thanh tra xic ly tinh hung vi phgm nguyen tic quern 1), ten chinh

cach chirc Hieu twang se lam cho gido vien phdi to tut ra mot bdi hoc cho minh
ve nhan cach cua ngtrai thay gido. Ban than Ong A khi sang twang khac cong the
O. mei truang mai se phAn nao bet di sg to ti, mac cam \fa khuyet diem cua minh
der gay ra. Nha truang co mat Hieu truang mai Id Ong X, nguai co ban tinh on
boa, dan chil. Tit do co the tong buerc vgc day phong trio boat dOng ve moi mat
cCia nha truang de nang cao chat lugng day hoc.
Doi vai viec xir 1)2 ha bAc luong, chuyen cong the lam nhan vien hanh
chinh dai vai co C la dung ngtrai, dOng tai. Song kite:mg can thiet phdi chuyen
sang truang khdc.
x
* Han the cua phuvng an 2
Truck mat se thieu mat mat pile Hieu truang phu tech chuyen man nen
Hieu truang mai se phdi cong dang them nhieu viec. Mat khdc, ve sg viec
Hieu truang cu thi Hieu pile X cling phai GO mat phan trach nhiem, vi la mOt
Hieu pho kiem Chit tich COng doan khi trong nha trifling der xay ra hien tugng
mat dan chil do doan vien &la minh gay ra ma !dieing ce bien phdp ban bac a
ngan chan kip thin, ma de su viec xay ra ngay mOt tram tong hon. Vi very, viec
ba nhiem Ong X len lam Hieu truang se kheing giai quyet triet de van de.
Viec Klan chuyen co C sang cong tee tai truang truang THCS Y thi
kitting thuan lqi cho ke toan mai khi xfr ly mat so not dung trong ha so thu chi
van ne der kheng tuang minh khi ban giao. Vi very

a co C lai lam nit vien hanh

chinh tai truing THCS B de cung cap thong tin cho ke toan mai khi xir lY cac ha
so thu chi fru& do dang tan d'ang.
c) Phwang an 3: Ghing chirc Ong A viz 193 lag co C thoi giie chfir ki
totin
Can dr vao k'et luan cna doan thanh tra, Truing phong GD&DT thanh pha
goi Ong A ILA co C len gap trgc hero, yeu eau Ong A phdi tra ngay so tien dang nq
gido vien va thanh quyet toan 8 trieu dang cho nha than xay dung; lam ha so ket
toan nhap 15 trieu dang vao quy nha truang. Lap ha so dé nghi UBND huyen ra


Thanh tra xg ly tinh huong vi phgm nguyén tac ali gn 135 tgi chinh

quy& dinh ky luat bang hinh tilde giang chirc d6i vei Hieu truerng, kel p dal theri
gian len lining mot nom, dong tiled co quyet dinh 116 nhiem Ong A sang lam PhO
Hieu truerng tai truemg THCS N thulic xa M cach gia dinh Ong khoang 2 km Ira
ch9n Ong H la Ph6 Hieu truth-1g fru:Ong THCS N la nguai co nang luc chuyen
mon thuc su, co uy tin ve chuyen mon, ban Binh chinh tri, pham chit dao dim tot
len lam Hieu truemg thay Ong A; de nghl ky luat cO C bang hinh thirc thOi gift
cong viec ke toan, ha 1 bac Krung, chuyen sang lam cong tac van thu phuc vu tai
truing THCS B. D6ng theri co guy& dinh b6 nhiem mOt ke toan moi cho trueng
de dam tinh lien tuc trong hoat dOng tai chinh cua truemg.
* U'u dihn nth phirang an 3
KhOng gay xdo trOn nhieu trong viec to chirc nhan su; vu viec dirge xer IY
mOt cach nhanh chOng, lam diu ngay duoc du luan xa hOi. D6i \Teri Ong H, khi
lam PhO Hieu truerng tai truang THCS N, Ong cling duge moi nguti danh gia cao
ve nAng luc chuyen mon. Thuc to do ban nhieu cOng viec, khOng biet sap xep mOt
cach hop 132 &Ira viec truOng - viec nha nen Ong A a buOng lOng quin lY de cho
cap cluth lgi dung, khOng hoan thanh nhiem vu don den phdi chiu tech nhiem
chung. Xit ly Ong A theo &mg quy dinh dm Dieu 79, Dieu 82 - Lust can b0,

cOng chi:re 2008; Dieu 118 - Luat gido due 2005.
Viec kY luat Ong A va co C nhu phucmg an 3 se nhan dirge su d6ng tinh,
ling hi) cila tap the giao vien, lam cho gido vién tin vao su cong mirth cria phap
luat. Xit 132 vu viec cOng khai, din chit', dung nguti, dung tOi Ira coy nghia gido
due sin sac. Can b(i, gido vien se lay do lam bai hoc cho mirth va coy that phan
dau to dung dao dire, tac phong, song va lam viec sao cho xlmg clang veri niem
tin dm moi ngueri vá ximg dang veri nhan each cua mOt nha. giao.
Viec chuyen Ong A sang lam PhO Hieu true:mg tai truerng THCS N, each
nha 2km (mOt khodng each khOng xa) Ong vin co dieu kien de chain sOc, giltp der
gia dinh. Mat khac, cling giirp Ong A tranh di sr/ to ti, mac cam, tam lY rag ne
hang ngay beri nhitng 16i lim cua minh di gay ra truem anh em d6ng nghiep.


Thanh tra

tinh hueing vi pham nguyen teic

chinh

Ban than Ong A ding did), dugc su khoan hang, thien chi dm lath dao
nganh Na thanh plea trong viec xir IY ky luat Ong. Co su quan tam den the dien va
gia Binh Ong d6 Ong dugc cong tac gAn nha. Tit d6 se coy thirc sib chfra sai lam,
chuyén tam vao cOng viec, Gong hian tri tu'e cua minh cho nganh, khOng tai pham
khuyat
Viec

co C cong tac tai trufang trubng THCS B thi se thuan lgi cho

town mai khi xir ly mOt so thi dung trong ha so thu chi van no da khOng tuang
minh thy x6a truarc khi ban giao. Vi vay da co C lai lam nhan vien hanh chinh tai

truamg THCS B de cung cap th8ng tin cho ka toan mai khi xir ly cac ho so thu
chi truck dO dang tan &Ong Id hop 1Y.
BO nhiem Ong H len lam Hieu truemg la mot viec lam sang suOt cua nganh
va huyen. Nguari lanh dao mai co du nang luc chuyan mOn, pham chat So dire
tat, nang thing, sang tao trong cOng viec, co uy tin trong toan nganh. Ong H se
van thing

dugc

nhi-mg kinh nghiem va quart quart ly tai truang THCS N van la

mOt truamg dugc xem la truamg manh cua huyen, Ong H se xay chmg dugc mot
tap the doan kat nhAt tri, dang tam hiep lye Ira° cOng tac chung, tao kh8ng khi
thoai mai tin tuang fan nhau, gifip nhau ding tin b0, day math phong tit thi
dua "Hai tot" va cac hog (king khac cua nha trulang, tirng buck nang cao chat
lugng gido doe tai truamg THCS B. Day cling la mOt each nam trong chinh sach
luan chuy'an can b0 ctia Bang yd. Nha mak to nham tao mat bang chung va nang
lye dOi ngfi, tao dOng lye ph& trim toan dien tren dia ban huyen, tranh di su
chénh lech ve nang lure Si ngti va chat lugng gido dye gitta cac dia phuong.
* Hon chi can plurang an 3

Ong A dang lam Hieu truarng bi giang chirc va phai chuyan sang don vi
khac lam viec, con co C la ke toan nay bi chuyan sang lam van thu phut vu buck
dau se da bi mac cam, to ti trong cong tac, du luan xa 110i cling mac cam veri Ong
ve nheing khuyat diem mac phal. Viec ky luat Ong A co than nhe hon 161 ma Ong
mac phdi mOt chin, tinh ran de co phAn giam nhe, tuy nhién )(et ten binh dien
chung cua thanh plea thi phuong an nay co phan hop ly hon hai phuong an teen.


Thanh tra xit ly tinh hung vi pham nguyén tae glean 1Y tat chink

2. Lyia chop phuying an

Qua 3 phuang an da trinh bay a teen tai than phuang an 3 lam phuang an
de gini quyet, ?dr ly tinh hung vi phuang an nay theo tai la tot nhAt, kith thi nhat.
Giai quyet su viec co tinh, co ly nhAt. Nhu da phan tich a teen, v gi each giai
quyet nay Ong A va co C se nhan thAy dugc khuyet diem ce a minh, nhan thy
dugc näng luc quail 15T cua minh dang co han song cap tit van co chinh sach

khoan being tao co hei de Ong A sfra chu g, ding thin b6 tri tong tac gan nha de
co dieu kien giap de gia dinh. Truing THCS B co nguei lanh dao mei co de
näng luc de quail lY chi dao, co kinh nghiem tich luy dugc tir truing THCS N
dua phong trao cea nha truing di len.

V. KE HOACH TO

THCC HIEN PHIJONG AN DUQC LEACHON

1. Khung thiri Sian th c hien
Thin gian
STT N dA i dung edng viec
thtrc
hien
..

Tii chfrc va ca Mien
tham gia

1

Thanh lap (loan
thanh tra.

Thang 11
narn 2017

UBND thanh phi Ara
PhOng GD&DT, TCKH,
Thanh tra nha nuerc

2

Thanh tra ding the
quan bi tai chink tai
Truing THCS B

Thang 11
nam 2017

Doan thanh tra, Truing
THCS B, Ong A va co C

3

Tilling bao Ice't luau
thanh tra

Thang 12
nam 2017

UBND thanh phi va
PhOng GD& DT, TCKH,
Thanh tra nha nage

4

Xfr bi lc& luau
thanh tra

Thang 12
nam 2017

PhOng GD&DT, PhOng
NOi vu, Truing THCS
B, Ong A va cot

Ghi chi

Khi nhan dugc don thu to gidc cda gido vién vê viec Ong HiOu truing A da
co nhang bath vi vi pham nth:mg nOi dung nhu trong don, Piling Gido due va
Ddo tao la ca quan chuyen men thuOc UST ban nhan dan thanh phi, co chic


Thanh tra xu ly tinh ;ming vi pham nguyen tac pan ly tai chinh

nang tham muu, giiip U9 ban nhan dan thanh ph6 thuc hien chdc nang quail
19 nha num ve cac linh vuc gido due va den tao, bao gAm: muc tieu, chiming
trinh, nOi dung Oen due va dao tao; tieu chuan nha gide va tieu chuan can
bO quan 19 gido due; tieu chuan co so vat chat, thiet bi trifling hoc va

do

choi tré em; quy the thi cif va cap van bang, chUng chi, bao dam chat luting
gido due va ciao tao. Ong Trailing phOng GD&DT thanh ph6 phdi len ke hoach
cu the de tham muu giai quyet vu viec theo cac buck cu the sau:
2. Cac but to chtirc thtrc hien

BSc 1: Vi don thu co gin den UBND thanh ph6 va PhOng GD&DT
thanh 06 nen phal lam viec von Chit tich UBND thanh ph6 de xin y kien chi dao,
dAng the," tham muu de UBND thanh ph6 ra guy& dinh thanh lap doan thanh tra
dOt xuat don vi trifling THCS B. Thanh pilau dean thanh tra co dai dien
PhOng Thanh tra, PhOng KH - TC thanh ph6; lanh dao, chuyen vien Pilling gido
due, do Trailing phOng, hoac PhO Trifling ()bang GD&DT phu trach bac THCS
lam truling doan.

Threc 2. Tien hanh thanh tra truling THCS B ved cac nOi dung:
Ve chuyen man: COng tac quail 19 chi dao, cong tac chuyen man; Viec
thirc thuc hien quy the chuyen man va mot s6 cong tac khdc; nam bat tam to
nguyen vong dm can b0, gido vién; hoot dOng ciaa t6 chuyen men; viec trien khai
thuc hien chi thi ve nhiem vu Wain hoc cila BO GD&DT. (phan nay do b0 phan
chuyen men PhOng GD&DT chiu trach nhiem). Trong qua trinh thanh tra co su
chi:mg kien, giam sat cila Hieu phO phu tech chuyen man va cac TA trifling t6
chuyen man truling THCS B.
Ve cling tac tai

Thanh tra cling tac quail ly thu - chi clia nha trifling;

Ho so quan 19 tai chinh cua Hieu tri pling; thAng ke cac khoan thu cua nha trifling;
kiem tra ha so dm ke toan; kiem tra nhang tai sari lien quan den the chi:mg tir
thu; Ho so cua thit quy (Phan nay do Ice toan cua PhOng GD&DT, chuyen vién

ciia PhOng TC-KH va PhOng Thanh tra chiu tech nhiem). Trong qua trinh thanh


Thanh tra xir 152 tinh huting vi phyrn nguyën tac quan 1_V tai chinh

tra co su chimg 'den, &dm sat dm Ban chap hanh C8ng down trueing va dai dien
cUa cap ny chi be truemg THCS B.
Sau khi thanh tra xong cac not dung, doan thanh tra tien hanh hop, tong
hop y kien -ay cac be phan de dim ra ket luan.
a BSc 3.
ThOng bao ket Juan cila &An thanh tra trirec HOi deng su pham nha
truOng, co mei dai dien chinh quyen dia phuong va HOi tn.räng HOi cha me hoc
sinh den du. Neu re nhfing viec da lam dugc va can phat huy nhang mat con ten
tai, han the can khac phuc. Dac biet, neu re nhang sai pham ye cOng tac quart ly
thu chi tai chinh dm Ong A va co C, van de nay phai lap met bien ban chi tiet
rieng giati quyet. Truck het yeu cAu Ong A va. co C phai giai quyet nheing ten
tai trong viec quail ly thu chi dm truemg nhu:
Doi veri nhang he so chi tai chinh bi ká town sirs chaa, xay di,rng med
khOng dam lido: can co bin phdp gidi quyet theo quy dinh cua tai chinh, deng
thin neu ro lY do vi sao lai co hien Wong do.
Lap he so nhap quy truemg 15 trieu deng.
Chi tra ngay tien khen thiremg con no gido vien ( 7 trieu deng).
Hoan tra 8 trieu ding tien lam san truth-1g cho Frei phu huynh de quyet than
cho nha thau xay dung.
Nhac nher, phe binh viec vi pham ky lust lao &Ong, thubng xuyen be tnremg
di lam viec rieng; vi pham quy the quan ly gide) due khOng to chi tty sinh hoat
chuyen mOn thueng xuyen dm Ong A.
Tat ca nhting nei dung tren yeu cau Ong A gidi quyet xong va bdo cao chi
tiet bang van ban nOp ye PhOng GD&DT. Deng theri yeu cau Ong A va co C viec
ban to kiem diem ve nhang sai pham ctia minh. VA yeu cAu Hoi deng su pham to

chirc hop va de nghi hinh thirc thi hanh kY lust Ong A va co C.
He so nOp ve PhOng &D&DT gem: Ban to kiem diem cila Ong A va co C;
Ban -Wen trinh viec gidi quyet nhemg sai pham trong quail ly tai chinh; Bién 'An


Thanh tra xir 1Y tinh huang vi pham nguyen bac qucin ly tea chinh

hop HOi d6ng su pham nha truang. Cac loai 11 6; sa nay nap ve PhOng GD&DT sau
1 tuan ke to ngay down thanh tra lam viec.
d. BEI* 4. Xir ly ket qua thanh tra:

Dim vao ket luan cua down thanh tra, theo quy dinh •st c phan cap quart 15(
Ong Truang phOng GD&DT chu tri, phi hop vai PhOng Nei vu tham muu cho
UBND thanh 016 thanh lap Hei thing ky lust va Quy& dinh hinh thirc ky lust
Ong A va co C theo y kien cili a tap the Hei deng ky lust cap thanh ph'a.
D. Kien nghi vi ket 10n.
I. Kin nghi

Van de quan ly nha nuoc ve tai chinh trong linh vuc giao dyc - ciao tao
hien nay co rat nhieu su viec phirc tap )(ay ra dOi hOi cac nha quail ly giao dye
phai nim bit duoc kip thai, de ra nheing gidi phap thich hap de xir ly, gidi guy&
sao cho th6a 'Eng de si& chat ky cuang, nang cao hieu qua quart VT. Qua vu viec
trong tinh hung trén, tOi de nghi vai cac cap quail ly met so van de sau:
1. DO; veri Chinh phu vi hi) GM() dye vi hi) Tai Chinh

- Can tang cuerng dau to nhieu han nua cho su nghiep GD&DT, dac biet
chit trong den viec cal each the de tien lmmg de" dOi ngii can b0, giao vien thyc
su an tam va song &mg nghia vai nghe cua minh - "Nghe day hoc la met ngh
cao quy that trong nhang nghe cao quy".
MSc dau da co nhieu Ian di each nen gido dyc nhung hien nay he thEmg

van ban duai luSt ve quail 15, giao dye & nu& to van chua hoan chinh Ching han,
viec giai guy& vu viec tren theo quy dinh thi vai tr6 cua Truemg phOng GD&DT
chi la ngtrai tham muu chir khOng the true tiep ra quyat dinh ky lust can b0, gido
vien, nhan vien dugc ma tham quyen cua viec nay hien nay la cna Chi tich
UBND thanh ph6.
Chinh phu va BO GD&DT can M. soat lai he thong cac van ban phap luSt
lien quan de kip thai sus doi, b6 sung, diau chinh hoan thien sao cho phu hgp vai
tinh hinh mai; can co cac van ban huang dazn to chile thyc hien nhang van de lien


Thanh tra xle 1)5 tinh huang vi phgm nguyen tac quan ly tai chinh

quan den linh vgc GD&DT thOng suOt tit Trung uong den dia phucmg, khOng
cluing chat), kern hiau luc.
2. Doi vafri the al) quirt 15T dia phtrung va ngánh Gião Dye
Tang cuOng cOng tac gido duc phdp luAt cho c/Oi ngii can b0 cOng
vien chnc; dac biet la tang cueing phap cha Xa hOi chu nghia, lam cho moi ngueri
luen coy thirc tuan thu phap luAt.
To chac va sap xap lai be) may cac co. quan quan 15T Nha nuac, co co cha,
chinh sach thu but nhiing can 1)0 co tai, co tam, co tam. Kin teen dOi ngii can b0
thanh tra, kiam tra giam sat dm nganh tit thanh the, den cu so, dam bao dU va so
luting va chat

tang cuemg bai clueing nhAn va chinh tri, kin tilde quail 15T,

kin tithe chuyan mOn nghiap vu; tang &au to ngan sach va kinh phi hoat dOng,
tao diau kin ve trong thiat bi dap (mg clang tac quail ly kiam tra dat hi'eu qua.
Vic dan tao, boai dukg, be' nhiam can be' quail ly can ton tong 3 rf kian
nganh chuyan men, tuan thu quy trinh, chn trong ca va chat luting, so luting cling
nhu trinh dO chuyen mOn nghiap vu de dam W.° dip ling, tuung ximg veri sv phét

trian ctia xa hOi hien nay.
Doi mei manh me cOng tac thi dua, khen thuerng de tao dOng lgc cho sg
that trian; va cha dO khen thudi ng phai tucrng ximg vai nherng thanh tich cua ca
nhan va tap the dal dat dugc.
Tat ca nhi-mg bian phap tran co the coi la nhi-mg giai phap tinh the, chling
ta khOng chi chn trong mat "chkg" ma can quan tam hcm nem mat "xay", vi day
la cach lam hieu qua, la giai phap co. ban, ban \fling nhat. Xay clung dugc mOi
truemg gido chic lanh math la chang ta da thgc hien "chlang" lai nhirmg hien tugng
phi gido due dang din bin phirc tap trong xa hOi. VI mOi truemg gido due lath
math, tao diau kian cho viac that trian nguain nhan hie dap ling \Teri yeu cAu ngay
cang that trian cilia xa hOi.
II. Kh luan.

p


Thanh tra xit ly tinh hunng vi pham nguyén tar quOn ly Lai chinh

Trong their ky dei mei va hei nhAp, nganh tai chinh phai duang dau vai
nhfing kh6 khan, thach thirc to len, nhat IA viec xay dung, bai throng dei ngli can
be quail 132 tucmg xung, co du nang Arc chuyen men, phAm chAt dao dire tot IA
met trong nhfing yeti can cap thiét. Bei vi, trong 1Y luan va thvc tien, doi ngu nha
giao va can be quail IY giao dvc luen dtryc xem IA lye lugng cot can dm sit
nghiep phat trien giao duc va den tao, IA nhan t6 quan trong nhat guy& dinh viec
nang cao chat lugng gido due tuy nhién cong tic quail b ri tai chinh cling gift vai
trO quan trong trong viec quyet dinh chat lugng cong tae giao due dao tao. LA met
nguti can be quart ly NhA nubs phai Net t6 chirc va dieu chinh bang quyen lye
nhA nuerc (Quyen lap phap, quyen hAnh phap, quyen to phap) de duy tri an dinh
xa hei va dieu chinh cdc hanh vi cua tong ca nhan trong xa hoi, de" xa hei phat
trien theo mvc tieu da dinh de dat dirge mite tiêu nha mac dal de ra trong tang

giai doan, tang tiled ky.
BAi hoc kinh nghiem rut ra b day la: Can tang cuing sit lath So cea Dang
dei vai cong tic quail ly hanh chinh Nha nuerc. Tuyén truyen pho Bien salt reng
mei chit chucrng &rang lai cila Bang, chinh sash phap 104 cila NM. nuerc cho
dOng dao qu'An chi:mg, can be, cong chirc, vien chirc hieu re va to giac thvc hien.
Phat huy tinh chit do, ng sang tao cea can be co se, tang cueing ph6i h9p vai the
doAn the trong co quan. Nang cao vai trO lath dao cua nguiy i ding dau trong ca
quan. Dac biet, viec Iva chen dei ngii can be quail ly co de tai va dtk; can can
nha.c, xem xet ve dieu kien, hoan canh, nang l re, pharn chat dm ngirei do &ix&
khi giao nhang nhiem vu quan twig cho 119 la viec lam het sire quan trong va can
thiet.
DO Lgt, Hying 01 it 2018
Nye& Wit

TM' n Thi Tuyit Nhung