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Giải pháp phát triển nguồn lực tài chính cho giáo dục đại học công lập ở việt nam tt tiếng anh

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PREAMBLE
1. The urgency of thesis
In the current period, higher education plays an important role in determining the highquality human resources necessary for the industrialization and modernization process of
the country and international integration. However, to achieve the important goal of modern
higher education development is to train employees to become global citizens to adapt to the
technological revolution 4.0, besides human resources - experienced, professional lecturers,
material resources - Facilities and modern equipment must mention the importance of
financial resources.
Development of financial resources, especially financial resources from socialisation
of higher education is both a goal and a motivation to arrange, innovate, develop and
improve the operational efficiency of higher education institutions; create motivation to
promote sustainable development of education and training, thereby reducing the burden of
spending on the state budget. In recent years, the State and higher education institutions in
Vietnam have constantly improved policies and methods of mobilizing and using financial
resources and obtained very important initial results. However, policies and methods for
developing the financial resources for higher education are new, broad and relatively
complex issues, thus it cannot help preventing obstacles, limitations and inadequacies.
Facing difficulties and shortcomings of the State's policies, the method of developing
the financial capacity of higher education institutions in Vietnam, the problem in the context
of the world having many rapid and complicated changes: it is necessary to have specific

policies, methods of development, consistent, flexible and suitable to economic, political
and social conditions in order to improve and improve the autonomy and ensure the quality
of training and meet expectations of the State, learners and other subjects in society.
Therefore, it is necessary to study in a systematic and intensive way to summarize and
evaluate in a comprehensive and profound way and have scientific arguments about policies
and methods for developing the financial resource for higher education in Vietnam. With
that meaning, the candidate has selected the topic "Solution for financial resource
development for public higher education in Vietnam" as its research topic.
2. Aim and mission of the research
The purpose of the thesis research is based on clarifying the function of developing the
financial resources for education and training, the reality of the development of the financial
resources for higher education in Vietnam to propose solutions to develop the financial
resources for education and training in Vietnam in the period of 2025- 2030.
Research mission of the thesis: In order to achieve the purpose, the thesis needs to
perform 3 basic tasks:


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- Systematizing the basic issues of the development of financial resources and giving
views on the development of financial resources for education and training. Determining the
factors affecting the development, development principles and criteria for evaluating the
development of the financial resources for higher education.
- Based on the analysis of the situation and specific data, the dissertation provides
objective assessments on the current status of developing financial resources for higher
education in Vietnam in the period of 2012-2017.
- From the current situation of developing financial resources for education and
training in Vietnam in recent years, combined with international experience and
development orientation of higher education in the coming time to come up with
appropriate solutions
3. Object and scope of the research
The research object of the thesis is the theoretical and practical issues about the
development of financial resources for education and training.
Research scope of the thesis:
Regarding the content: The thesis focuses on studying the theoretical basis, the current
situation and proposing solutions to develop the financial resources for education and
training.
About space: The thesis only studies the situation of developing the financial
resources for public higher education in Vietnam. The author performs statistics and
summarizes the data on the structure of financial institutions at 55 institutions of higher
education nationwide in all the training groups belonging to two groups of higher education
institutions: The group is completely self-financed in terms of finance and group partially
financial autonomy and carry out opinion surveys of students of 5 typical public tertialry
institutions in 5 typical industry groups.
About time: The thesis focuses on researching the situation of developing the financial
resources of higher education institutions in the period of 2012-2017 and proposing
solutions to 2030.
4. New contribution of the thesis
The thesis has some new theoretical and practical contributions as follows:
First: The thesis has synthesized, systemized and developed more theories on the
development of financial capacity for education and training. In which, clarifying the
content of concepts of developing financial capacity and developing financial capacity for
public tertiary education, classifying financial factors in higher education institutions,
criteria for evaluating the development of agricultural productivity, principles of developing
financial and elements affacting the development of financial resources for education and
training. In particular, the goal of developing the financial resources for education and


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training is to enhance the mobilization and rational exploitation of all financial resources to
effectively invest in higher education for the purpose of strengthening financial autonomy
and sustainable financial development in association with improvement. , improve the
quality of training.
Second: The dissertation generalizes the experience of some countries with developed
higher education in the world and some countries have many similar conditions in the
region on developing each financial resource for higher education, about financial autonomy
and withdrawal typical lessons for higher education in Vietnam.
Third: Overview of the administrative management model of education and training,
the situation of development of education and training in Vietnam on the scale, quality of
training ... and investment structure from the state budget.
Fourth: Surveying, synthesizing and analyzing data at 55 higher education institutions
in the whole country; results of quantitative analysis of factors affecting tution policy for
higher education in view of learners; thereby allowing an objective assessment of the
current situation of the development of financial sources of higher education institutions in
Vietnam in the period of 2012-2017.
Fifth: Based on scientific arguments, international experience and lessons for higher
education in Vietnam; the achievements and limitations that exist in the development of the
financial resources for current education and training in Vietnam; the views, orientations
and objectives of developing the financial resources for higher education in 2025, vision of
2030; The author proposes a number of solutions to improve the State's policy system and
the specific methods of developing financial institutions of higher education institutions,
including two main solutions:
(1) Group of solutions to policy reforms of the State to enhance mobilization and
improve efficiency, management and use of financial resources for public higher education:
Perfecting autonomy and supervision policies supervising autonomous implementation at
higher education institutions; renewing policies on State budget investment; perfecting
policies on tuition fees and learner support tools; complete policies to enhance socialization
of higher education.
(2) Solution group on innovation of mobilizing, managing and using financial
resources of higher education institutions: Improving financial autonomy of higher
education institutions; strengthen the exploitation of financial resources from tuition through
endogenous factors; develop a separate tution policy for each higher education institution;
strengthen the exploitation of other financial resources besides financial resources from
tution and strengthen the management, inspection and internal control.
5. Contents of the thesis
In addition to the introduction, conclusions, references and appendices, the thesis structure


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consists of 4 chapters:
Chapter 1: Overview of research situation and research methods.
Chapter 2: Rationale for developing financial resources for public higher education.
Chapter 3: Current situation of developing financial resources for public higher education in
Vietnam today.
Chapter 4: Some solutions to develop financial resources for public higher education in
Vietnam.
CHAPTER 1: OVERVIEW OF RESEARCH SITUATION
AND RESEARCH METHODS
1.1. Overview of research situation
(1) Studies on the trend of financial autonomy, such as: Financing the financial policy for
higher education institutions in the police sector (Nguyen Xuan Hiep - 2014), University
autonomy: The trend of development (Hoang Thi Xuan Hoa - 2018), Assessment of the
implementation of financial autonomy mechanism at the Ho Chi Minh University of
Economics (Phan Thi Bich Nguyet - 2013) ...
(2) Studies on State budget investment, such as: Adjusting the financial investment structure
for higher education in Vietnam (Bui Phu Anh - 2015), Perfecting the financial management
mechanism to promote society education in Vietnam (Bui Tien Hanh - 2007), Financial
policy reform for the public higher educational institutions associated with sustainable
growth (Vu Nhuy Thang and Hoang Thi Minh Hao - 2012) ...
(3) Studies on exploitation and mobilization of financial resources from socialization of
higher education: Improving the financial management mechanism for high-quality training
programs in higher education institutions in Vietnam (Nguyen Thu Huong 2014), The
situation of piloting financial autonomy in higher education institutions - some issues
(Nguyen Ngoc Vu - 2013), Good practice in sosts sharing an education in education higher
(Asian Development Bank - 2009).
(4) Studies on the relationship between mobilizing and using financial resources: Financial
management of higher education institutions in Vietnam (Vu Thi Thanh Thuy -2012),
Finance for higher education: Trends and problems (Arthur M.hauptman -2010) and
Defining Quality in Education (UNICEF -2000) ..
1.2. Research gap and research orientation of the thesis
Under many different research perspectives, articles, scientific works, recent doctoral
dissertation on basic financial higher education have studied and suggested some contents:
University autonomy is a common trend and the necessity for developing higher education
in the current period and should implement "integrated autonomy"; should allocate the state
budget according to the quality of training, the ability of socialization of disciplines, higher


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education institutions or allocation of state budget according to the output factors, based on
the training/students (training capacity); sharing the cost of higher education or tution
applying the service price, especially the roadmap for calculating the full cost of training,
the method of tution sharing; the issue of privatizing the financial resources for higher
education and some basic contents of higher education.
However, due to the time factor as well as the scope and scope of research, the above
studies still have certain "gaps", which are also the points that the candidate intends to
exploit and research in my thesis, specifically: Overall study of financial resources in
education and training; research on the development of finacial resources with two groups
of subjects, namely state agencies and higher education institutions; analyzing the situation
of developing

finalcial resources through the system of policies to develop financial

resources and the system of indicators to assess the development of the financial resources
of two groups of higher education institutions.
On the other hand, research on the development of financial resources for education
and training institutions is really necessary before objective conditions: Practice of financial
autonomy in particular, university autonomy in general in Vietnam and the roadmap to
calculate sufficiently tution.
From the research gaps and the above objective conditions, the candidate has chosen
the issue of "Developing financial resources for public higher education in Vietnam" as
the thesis topic.
1.3. Research Methods
The thesis used methodologies: dialectical materialism and historical materialism;
Specific methods: systematization; analyzing, synthesizing theory, history, investigation,
statistics, analysis and summarizing experience ... and a number of techniques: Qualitative
and quantitative analysis, SPSS.
Methods of data collection and processing: Regarding secondary data, the author
synthesizes data of 55 higher education institutions from 2012-2017, with the support of
Microsoft Excel 2017 software to analyze the development situation for higher education in
general, developing the financial resources for higher education in particular through the
criteria of evaluating the development of financial resources. Regarding primary data, the
author collects through questionnaire method through surveys and survey students at 5
higher education institutions with 662 students from the research sample; use Microsoft
Excel 2017 software to apply descriptive statistical methods and use factor analysis method
with the support of SPSS software to produce regression model.
Research overview model:
Y = f (F1, F2, F3)
Y: Expected tution level


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F1: A group of factors showing the characteristics of the higher education institutions,
including: Facilities, lecturers, organizational and coordinating departments, accumulated
skills, program content and teaching methods.
F2: Group of elements that show the characteristics of the public higher education
institutions, including: Elements of residence; income of learners’paretns
F3: Group of factors that show the characteristics of learners, including: The gender and
learners' majors.
Chapter 2:
THEORETICAL BASIS OF FINANCIAL RESOURCE DEVELOPMENT FOR
PUBLIC HIGHER EDUCATION
2.1. Overview of public higher education
2.1.1. Concept of higher education and public higher education
From the results of approaching and analyzing higher education at different
perspectives, the candidate conceived:
(i) "Higher education is basically learning and training activities organized and
implemented by higher education institutions to ensure the provision to learners, knowledge
skills and professional qualities corresponding to qualifications and according to the
program, the prescribed time ”.
(ii) "Public higher education and training is understood as the higher education
activities organized, implemented and implemented by the Government agencies and
controlled by the public legal system."
2.1.2. Classification of higher education institutions
Depending on different research purposes, it is possible to classify higher education
institutions according to some following criteria: based on the nature of ownership, based on
the affiliated managing units, based on training occupations and way of stratifying
development orientation, financial autonomy level...
In order to match the research content, the candidate combined classification of higher
education according to the nature of ownership and degree of financial autonomy, the higher
education institutions are classified into two main types: fully independent financial education
institutions. (Self-assurance of recurrent expenditures and investment expenditures) and the
independent education and training establishments are partly autonomous (self-assurance of
regular expenditures; self-assurance of a part of regular expenditures and guaranteed by the
State for regular expenditures).
2.1.3. The role of public higher education institutions in the higher education system
In addition to the general roles of higher education, higher education institutions also
have important roles in the higher education system, including: Education and training


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institutions form and develop showing the State's role in higher education in mechanical
regulation of social resources structure and create equity in university access; Education and
training establishments play an important role and implement development investment
policies for the country's higher education system; Education and training establishments
have the mission of supplying high-quality human resources, scientific research and
technology transfer to meet the development and integration needs of the country and the
system of higher education institutions contributing to the shortage of the non-public higher
education system.
2.2. Financial resources for public higher education
2.2.1. Concept of financial resources for public higher education
From the results of approaching and analyzing the financial capacity, in order to be
suitable for the purpose of the study, the researcher conceived: (i) The financial capacity is
the source of money or asset value that the entities can exploit and use to achieve certain
purposes.
2.2.2. Classification of financial resources for public higher education
Depending on the purpose of the study, the financial resources in the educational
institutions are classified according to different criteria, which can be based on a number of
criteria: the subject providing financial resources, according to the nature of the source of
funds, the origin financial resource ...
In order to match the content of the thesis, the author said that the financial resources
for higher education include three main sources: State-invested financial resources;
Financial resources from tution and other financial resources.
2.3. Developing financial resources for public higher education
2.3.1. Concept of financial resource development for public higher education
From the different approaches, the candidate believed: (i) The development of
financial resources is the use of specific policies and measures by the entities to increase
the financial resources in both quantity and quality, (ii) The development of financial
resources for education and training is that the higher education institutions based on the
application of different policies and measures to mobilize maximum of financial resources,
while ensuring the stability and sustainability of financial resources and meeting the
developing requirements of higher education institutions in each stage.
2.3.2. Criteria for evaluating the development of financial capacity for public higher
education
Based on the concept of developing financial resources for higher education, to assess
the development of the financial resources of higher education institutions, it can be based
on two basic criteria: The development of financial resources scale and the development of
the financial resources quality.


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2.3.2.1. Criteria for evaluating the development of scale and quantity of financial
resources
a. Absolute growth rate of financial resources:
TNL = TNL1- TNL0
b. Growth rate of financial resources:
K

TNL1  TNL0
x100%
TNL0

c. Diversification of financial resources:
NL = SNL1- SNL0
d. Cost of mobilizing financial resources:
TCP = TCP1 - TCP0
CP1 

TCP1
x100% ,
TNL1

CP0 

TCP0
x100%
TNL0

CP = CP1 - CP0
2.3.2.2. Criteria for evaluating the development of quality.
a. Structure of financial resources:
TNL = NL1+ NL2+... NLi+...NLn
TTi 


NLi
x100%
NL1  NL2  ...  NLi  ...  NLn

NLi
x100%
TNL

b. Financial sustainability factor.
BV 

TNL
x100%
TNC

c. Financial autonomy.
HSTC 

NLXHH
x100%
TNC

NLXHH = NLHP+ NLKH
Social skills = Human resources + Agroforestry
HSSD 

CT1
x100%
CT0

d. Coefficient of using financial resources
K

(i
TNL1  TNL0
x100%
TNL0


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CP1 

TCP1
x100%
TNL1

TTi 


,

CP0 

TCP0
x100%
TNL0

NLi
x100%
NL1  NL2  ...  NLi  ...  NLn

NLi
x100%
TNL

TNL
x100%
TNC
NLXHH
HSTC 
x100%
TNC
CT
HSSD  1 x100%
CT0
BV 

2.3.3. Principles for developing financial resources for public higher education.
Some basic principles in developing the financial resources for higher education:
Develop on the basis of the development orientation of higher education and the policy
system of the State; ensure sustainable development, associated with university autonomy;
harmonize the relationship between mobilization and management and use of financial
resources and ensure the feasibility, efficiency and fairness in the enjoyment of higher
education services.
2.3.4. Factors affecting financial resource development for public higher education.
According to the approach of the candidate, the factors affecting the development of the
financial resources for higher education can be divided into 3 groups: (1) Group of elements
belonging to the State (Guidelines, lines, policies, laws) country and objectives,
orientations, views of public higher education development; (2) group of endogenous
factors belonging to the higher education institutions (faculty, teaching methods, program
content, accumulated student skills, facilities, management capacity of the team function
and coordination, especially of the head of public higher education institutions ... and (3)
other groups of factors (economic, political, social development level and income level of
people, the trend of higher education development leads to changes in the views of financial


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management of higher education, the demand of the labor market, household characteristics
and learners themselves ...)
Thus, there are many different factors affecting the policy of developing the financial
resources for higher education in general and the tution policy in particular. In addition,
higher education with the trend of becoming higher education services, so the object of
providing higher education services (higher education institutions) always pay attention to
customers (learners). At this point, considering the learner's point of view, factors affecting
tution policy include: Factors towards higher education institutions, factors of learner fees
and factors toward learners' families .
2.4. International experience and lessons for Vietnam in developing financial resources
for public higher education.
2.4.1. Experience in developing financial resources for public higher education.
In order to have objective assessments on the development of financial cresources for
education and training of countries around the world, candidate studied some typical
experiences of developed countries such as the US, Australia and some European countries.
In addition, candidate also studied the experience of countries with higher education similar
to Vietnam such as China, Thailand, Singapore ... according to some specific contents:
Experience of state budget investment; experience in developing solar energy from tution
and tools to support students; experience in developing other financial institutions;
experience in financial autonomy and experience in ensuring state budget reciprocal with
private finance.
2.4.2. Some lessons about developing financial resources for public higher education in
Vietnam
Studying the experience of the development of the financial resources of some countries
in the world and the region, some basic lessons for higher education in Vietnam can be
drawn as follows:
Firstly, innovating the state budget investment method for public higher education.
Secondly, developing tuition policies based on cost sharing and strengthen learner
support tools.
Third, developing other financial resources on the basis of taking advantage of all
existing resources of the higher education institutio.
Fourth, innovating thinking about financial autonomy in public higher education.


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Fifthly, encourage the reciprocal state budget with private sources in public higher
education.
Chapter 3:
CURRENT SITUATION OF FINANCIAL RESOURCE DEVELOPMENT FOR
HIGHER EDUCATION IN VIETNAM
3.1. Overview of public higher education in Vietnam.
3.1.1. Model of public higher education management,
The administrative management model of education and training includes: State
management model on the system of education and training system in Vietnam and the model of
administrative management of education and training.
3.1.2. The reality of the scale of public higher education institutions
Scale of higher education institutions through a number of contents: the number of
education and training establishments, the number of students of education and training
establishments, the number of teachers of education and training establishments in the 2006-2017
period.
3.1.3. The reality of the training quality of public higher education
Basically higher education institutions have well implemented their commitments
and brought positive results to the quality of training, providing high-quality human
resources to meet the needs of society. Higher education institutions have invested in
equipment for training, improving the quality of teachers. The level of job satisfaction of
university students has been recognized by businesses, the percentage of university
graduates meeting the increasing job requirements. However, some indicators reflect the
quality of training is still limited compared to other countries in the region and the world.
3.1.4. Status of state budget investment for public higher education.
In order to have an objective assessment of the current status of the structure
and the trend of changing the structure of financial institutions invested by the State
for the educational institutions in recent years, the candidate has studied the results of
financial statements invested by the State through a number of criteria to evaluate the
development of financial resources for education and training at the higher education
institutions under the Ministry of Education and Training, the National University of
Hanoi and the National University of Ho Chi Minh City in the period of 2012-2017.
Table 3.2: Structure of state budget funding for higher education institutions in the period 2012-2017


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Unit: b illion VND
MOET affiliated
university
Content

Amount
of

Year
Development investment fund
Regular fund for education and
training
Scientific and technological fund
Economic creer fund
Environmental protection fund
National target program fund
2016
Development investment fund
Regular funding for Education and
training and technological fund
Scientific
Economic career fund
Environmental protection fund
National target program fund
2015
Development investment fund
Regular fund for Education and
Training and technological fund
Scientific
Economic career fund
Environmental protection fund
National target program fund
Year 2014
Development investment fund
Regular funding for Education and
Training and Technological fund
Scientific
Economic career fund
Environmental protection fund
National target program fund
2013
Development investment fund
Regular fund for Education and
training
Scientific and technological fund
Economic career fund
Environmental protection fund
National target program fund
Year 2012
Development investment fund
Regular fund for Education and
Training
Science and technological fund
Economic career fund
Environmental protection fund
National Target program fund

money
5.688
930
4.420
327
5
7
6.388
697
5.075
239
4
4
369
5.812
625
4.720
239
2
4
223
6.248
851
4.936
206
2
5
248
7.489
2.973
4.042
217
8
248
6.674
1.915
4.546
201
0
12
0

Ratio
%
100
16,34
77,71
5,75
0,08
0,12
0,00
100
10,91
79,45
3,74
0,06
0,06
5,77
100
10,75
81,21
4,11
0,03
0,07
3,83
100
13,62
79,00
3,30
0,02
0,09
3,97
100
39,70
53,98
2,90
0,00
0,11
3,32
92
28,69
60,70
2,69
0,00
0,16
0,00

Hanoi National
University
Amount
of
money
633
172
391
68
2
680
125
450
69
24
2
10
710
152
487
51
9
1
10
1.008
204
654
129
10
1
10
1.360
518
635
194
1
2
10
1.708
935
672
99
1
1
0

Ratio
%
100
27,18
61,73
10,79
0,07
0,24
0,00
100
18,39
66,28
10,10
3,54
0,22
1,47
100
21,42
68,62
7,13
1,32
0,17
1,34
100
20,23
64,89
12,80
0,94
0,14
0,99
100
38,10
46,73
14,29
0,04
0,11
0,74
126
68,76
49,46
7,28
0,04
0,10
0,00

HoChiMinh
National
University
Amount
Ratio
of
%
money
1.054
100
604
57,36
308
29,22
138
13,09
0,00
3
0,32
0,00
926
100
501
54,11
342
36,97
73
7,89
0,00
2
0,16
8
0,86
833
100
428
51,32
337
40,50
61
7,37
0,00
1
0,14
6
0,66
998
100
475
47,63
457
45,81
57
5,66
0,00
1
0,12
8
0,77
1.163
100
724
62,28
368
31,61
62
5,34
0,00
1
0,10
8
0,66
1.216
105
63,25
735
33,50
390
7,72
90
0,00
0
0,13
2
0,00
0

Sum
Amount
of
money
7.375
1.706
5.118
533
5
12
7.994
1.323
5.868
381
28
7
387
7.355
1.205
5.544
351
11
7
238
8.254
1.530
6.047
392
11
8
266
10.012
4.215
5.045
474
1
11
266
9.599
3.585
5.608
390
1
15

Ratio
%
100
23,14
69,41
7,23
0,07
0,16
0,00
100
16,55
73,41
4,76
0,35
0,09
4,84
100
16,38
75,38
4,77
0,15
0,09
3,23
100
18,53
73,26
4,75
0,13
0,10
3,22
100
42,10
50,39
4,73
0,01
0,11
2,66
100
37,35
58,43
4,06
0,01
0,15
0,00

Source: Ministry of Finance
n

Overview of the financial resource structure invested by the State for higher education:


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The proportion of recurrent expenditure is relatively high, in the period of 2012-2015,
accounting for over 70% of the total state budget investment for higher education
institutions in the research sample, next, The investment fund is from 16% to 23% of the
total state budget, the rest is from science and technology, economic non-business,
environmental protection and National Target Program, ranging from 6-7% of the total state
budget. Beginning in 2016, the structure of state budget investment for higher education
institutions has changed significantly, in line with the trend of financial autonomy of higher
education institutions: in 2016, the proportion of development investment funds accounting
for 42.1% of the state budget.
3.2. The situation of developing financial resources for public higher education in
Vietnam.
In order to have a more specific assessment of the situation of developing financial
resources: In terms of policies, the actual structure of financial resources, the growth rate of
each source, the number of financial resources, the absolute growth rate of each financial
capacity for higher education institutions. ..., Candidate surveyed three reports publicly at
55 higher education institutions in the period of 2012-2017 and divided the survey sample
into two basic groups: (1) The group of education and training establishments implementing
fully financial autonomy, representing 10 higher education institutions implementing pilot
autonomy over 3 years under Resolution 77/2014 / NQ-CP and (2) a group of partially
autonomous independent education institutions, which are higher education institutions.
Ensuring regular expenditures and part of regular expenditures, represented by 45 higher
education institutions that have not piloted autonomy under Resolution 77/2014 / NQ-CP,
the content of the assessment focuses on a number of basic publication:
Firstly the policy of developing financial resources for public higher education,
including policies on financial resource development and financial autonomy.
Secondly, the results of financial resources development at public higher education
institutions include the structure of financial institutions, the absolute growth of financial
capacity, and the growth rate of financial resources, the increase in the number of financial
institutions, self- financial sustainability and financial autonomy.
Thirdly, the status of checking and controlling financial activities in public higher
education.
3.3. Testing the impact of factors on the development of financial resources for public


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higher education in Vietnam.
In the examination of the influence of factors on the development of the financial
capacity for higher education in Vietnam, the candidate only limited to study the influence
of factors affecting tuition policy for higher education in view of learners.
Research model in the thesis is determined:
Y = f (F1, F2, F3)
Y: Expected tuition level
F1: The group of elements that show the characteristics of the higher education
institutions, including:
F11: Elements of organization and program coordination.
F12: Teacher factors.
F13: Group of elements of program content.
F14: Group of elements of teaching methods.
F15: Group of factors about infrastructure.
F16: Accumulated skill group.
F2: Group of elements that show the characteristics of the household, including:
F21: Group of factors about family residence.
F22: Group of factors about total income of learners’ parents.
F3: Group of elements that show learners' characteristics, including:
F31: Group of learner sex factors.
F32: Group factors of learners’ majors.
The research hypothesis is divided into 2 basic groups: hypotheses about factors that
show the characteristics of higher education institutions and hypotheses about the factors
that show the characteristics of learners and families.
Some statistics results: Structure of students according to training major, family structure
of students according to residence places; statistics describing the income level of
students‘parents, evaluation of students about the appropriateness of tution in the 2017-2018
school year and the expected tution level of students.


15
EFA factor analysis results:
Table 3.20: KMO and Bartlett's test
Kaiser-Meyer-Olkin Measure

of

Sampling Adequacy

0.962
11756.245

Approx. Chi-Square
Bartlett's Test of Sphericity

Df

595

Sig.

.000

Table 3.21: The table explains the total variance
Rotation Sums of Squared
Loadings

Initial Eigenvalues
Component
Total

1

13.956

2

% of
Varianc
e

Cumulative %

Total

% of
Cumulative %
Variance

39.873

39.873

13.454

38.440

38.440

1.905

5.442

45.315

1.411

4.033

42.473

3

1.440

4.116

49.431

.925

2.642

45.115

4

1.390

3.970

53.401

.904

2.583

47.698

5

1.098

3.138

56.539

.617

1.762

49.459

Source: candidate summary from survey
Table 3.22: Matrix table swivel factor
Factor group

1
D78
D711
D710
D77
D712
D79
D76
D75
D74

.756
.726
.721
.653
.636
.626
.578
.559
.398

2

3

4

5


16
D73
D71
D55
D53
D51
D41
D54
D43
D42
D44
D31
D35
D33
D37
D32
D36
D34
D62
D63
D64
D23
D21
D22

.355
.348
.824
.777
.654
.626
.559
.470
.445
.370
.720
.696
.485
.399
.351
.324
.733
.692
.642
.771
.730
.650
Source: Candidate summary fro survey
Analyzing result factors reliability
Table 3.24: descriptive statistics

Group

Alpha fraction

Accumulated skills
Content and methods
Lecturers
Infrastructure
Organization and coordination

Question number (Item)

0.908

11

0.871

8

0.828

7

0.785

3

3
0.765
Source: Candidate summery from survey

Table 3.25: Correlation coefficients between groups of factors
Tuition

Tuition
Accumulated
experience

Accumulated
experience

1
0.104

1

Program
content- Lecturer infrastructure
Teaching

Coordinate
organization


17
Program
contentTeaching
Lecturer

0.160

0.673

0.037

0.634

Infrastructure

0.293

0.635

Coordination
organization

0.089

0.572

1
0.688

1

0.642

0.530

1

0.518

0.543

0.482

1

Source: Candidate summery from survey
Table 3.26: Estimated result of model with vibrator is expected tuition
Model Summary
Model

R

R Square

Adjusted R
Square

Std. Error of the
Estimate

1

.432a

.191

.184

.44809

a. Predictors: (Constant), Programe contents, teaching method, ỉnastructure, teachers
Coefficients
Standardize
d
Coefficients

Unstandardized
Coefficients
Model

B

Std. Error

15.856

.094

GV

.169

.055

CSVC

.270

TCDP
KNTL

(Constant)

NDCT_PPGD

Beta

t

Sig.

168.760

.000

.170

3.089

.002

.037

.381

7.345

.000

.003

.035

.003

.074

.041

-.084

.052

-.092

-1.606

.019

.084

.054

.092

1.563
.018
Source: From survey

a.
Dependent Variable:
HP = 15,856 + 0, 27 infrastructure+0,169 GV+0,003 coordination organization 0,084
accumulated skill + 0,084 program contents, teaching method
Test results show:
- The factors of teachers, infrastructure, program contents, teaching
method all have a positive impact on expected tuition, in which the


18
independent variables of infrastructure has the strongest impact. Impact
accumulated skill element opposite to tuition.
- It can be affirmed that there is difference between the expected level of
tuition according to the major of students and the income level of
students’ parents
- It can be confirmed that there is no difference between the expected
level of tuition by gender and the residence area of the student.
3.4. Overall assessment of the current status of financial resources development for
public higher education in Vietnam.
3.4.1. The results achieved.
Some achievements on the side of State agencies, such as: The State has clearly
defined the policy of implementing autonomy and financial self-responsibility for higher
education institutions since then creating the positive change on the development of
financial resource for higher education institutions; State policies on allocation of state
budget have been adjusted in the direction of strengthening development investment
spending and reducing recurrent investment spending for higher education institutions;
Tuition policy has been implementing under the motto "cost sharing" and "tuition
calculation" according to the initial training industry group has created a consensus in the
whole society, therefore, financial resource from tuition is increasingly play an important
and key role in the total financial capacity of higher education institutions; policy of
scholarship, exemption of resource and credit policy has also contributed significantly to
creating equal opportunity in access to higher education; by policies to promote
socialization of education and training services, mobilize a lot of social resources to jointly
invest in the higher education sector ... since then, The State has conditions to concentrate
resources on other non-business services that play an essential role in society; Basically, the
competent State agencies are well implementing the inspection and examination of financial
management work at higher education institutions through the discovery, handling of
violations and assisting the higher education institutions to implement better in developing,
managing and using their financial resources.
On the side of public higher education institutions also achieved some results: Many
higher education institutions have been proactively independent of the financial resource
invested by the State, building their autonomy and implementing autonomy on the basis of
existing resources; many higher education institutions based mainly on financial resource
from tuition; the majority of students rated current tuition levels as appropriate and the
tuition they expected; factors that have a positive impact on tuition policy and the impact of
each factor on tuition policy for public higher education.
3.4.2. Some limitations and causes.


19
Some restrictions from the state agencies:
Firstly, on the policy of financial autonomy: Lack and incomplete, there is still a conflict
between documents, leading to inadequate autonomy; supervision and evaluation of autonomy
implementation results have not been implemented in a timely manner; the coordination
between the public higher education institutions with the relevant ministries and agencies has
not been regular and timely to solve difficulties and problems for public higher education
institutions when implementing autonomy and self-responsibility mechanism in particular,
university autonomy in general.
Secondly, on the state budget investment policy: The policy of state budget investment for
higher education institutions is still only through a single channel: direct support for training
institutions; There are no specific regulations on state budget investment norms for
development investment and policies to encourage efficient use of financial resources for
development investment; policies to develop and guide the allocation of state budget in the field
of education and training are mainly economic and technical norms based on inputs and the
ability to balance the state budget and other financial resources of the unit. There are no
economic and technical norms associated with the output, volume and quality of public higher
education services, results of management and use of financial resources; The system of
economic and technical norms for state budget allocation is still equal to all training majors and
groups; The system of guiding documents for medium and long-term estimation is not clear and
specific ..
Thirdly, on tution policies and tools to support learners: The current level of tution
applying the ceiling in 3 groups is still irrational; tution policy is completely unrelated to the
training quality of higher education institutions; tution for public higher education
institutions self-assurance of regular expenditures and investment expenditures, 3 to 5 times
higher than tution, establishments have not ensured regular expenditures and investment
expenditures, but no training quality regulations yet; infrastructure system, equipment for
teaching and learning; program content and teaching methods; quality of teachers; attitudes,
behaviors of the consulting department, education management as well as the commitment
of skills that students can accumulate after the end of the course; there is no policy to share
tution from businesses, causing inequality in providing and benefiting training results; tution
policy has not taken into account the social needs of careers; The policies to support learners
are simple, not diversified, do not cover all beneficiaries and there are many shortcomings
in the procedures.
Fourthly, on policies to develop other financial institutions: There is a lack and slow
amendment, supplement and promulgation of legal regulations as a basis for implementing
socialization of higher education, leading to mobilization of resources of branches, levels,
socio-economic organizations and individuals to develop public higher education is


20
difficult; have not promoted the potential of the people to invest in developing education
and training.
Fifthly, on the inspection and supervision of the implementation of policies on
autonomy, on the development of financial capacity for higher education: the supervision of
functional agencies in financial management is loose; The lack of coordinated and
coordinated coordination of state agencies in the allocation of state budget, inspection and
supervision of the results of the development, management and use of financial resources of
public higher education institutions.
Some limitations from public higher education institutions:
Firstly, the institutions of education and training themselves have not determined
exactly and fully the objectives of financial autonomy, so it has not promoted the
effectiveness of "financial autonomy and self-responsibility policies".
Secondly: The higher education institutions have not had quantitative assessments on
the factors affecting tution policy, so the method of developing agricultural energy from the
current tution is mainly to increase the tution level and expand the scale of training. create
without solutions to improve the quality of training to attract learners through endogenous
factors.
Thirdly: The higher education institutions have not yet built their own norms and
roadmap for changing tution.
Fourthly: Many educational institutions of primary education still focus on training
activities that have not paid attention and have specific plans and orientations in
developing other activities.
Fifthly: The implementation of management and use of exploited financial resources is
still not really scientific, so it has not fully promoted the efficiency of the financial capacity.
3.4.2.3. The cause of the limitations.
Objective causes of state agencies: Vietnam's GDP is still low, unable to meet the actual
needs of development investment, scientific research ... of public higher education
institutions; financial autonomy, especially university autonomy in Vietnam is piloting, there
are practical issues that policies have not kept up; Public higher education in Vietnam is
gradually shifting from a dependency on the state budget to sharing costs in the whole society
with the pilot implementation of self-financing, and the issue of exploiting other financial
resources is also new and has begun to be implemented without forming a specific policy
system.
Subjective causes of state agencies: There is still a situation of not yet clearly assigned
and clear in promulgating policies on education and training in general, developing the


21
financial resource for education and training in particular; The State has not yet built the
necessary technical and economic norms system to allocate state budget according to output,
volume and quality of services, results of management and use of financial resources and
tution policies according to training quality. according to specialized groups training and
sharing costs between businesses and learners ...; no survey results, assessment of
effectiveness, positive impacts of state budget investment in scientific research, credit,
development investment ... for the development of public higher education; The system of
construction documents and implementation guidance is still slow, not yet specific, making it
difficult to implement in the estimating units; there is a lack of rhythm and tightness of
ministries and agencies in checking and supervising the results of implementation of financial
development for public higher education.
Causes towards public higher education institutions: A number of cadres and civil
servants in higher education institutions are not fully aware of the content, purpose and
requirements of university autonomy and are afraid of replacing management changes, the
staffing level of the division of staff in charge of financial and accounting management of
higher education institutions is still limited, there is still psychological expectation on the state
budget; The higher education institutions themselves have not built up specific plans in the
financial autonomy of their units; some higher education institutions have not properly
understood and applied the non-standard policies; Education and training establishments have
not yet developed their own specific orientations and plans in the development of financial
capacity from Tution, especially the determination of factors affecting the quality of training;
heads of public higher education institutions still have not paid attention to the issue of
developing energy resources from university services activities and other non-productive
activities ... the main focus is on training activities; The inspection and control work at public
higher education institutions is mainly carried out by higher agencies, the units have not been
active in implementing internal control.

Chapter 4:
SOME SOLUTIONS FOR FINANCIAL RESOURCE DEVELOPMENT FOR
PUBLIC HIGHER EDUCATION IN VIETNAM
4.1. Viewpoints, orientations and objectives of developing financial resources for public
higher education in Vietnam
With the orientation of "Basic and comprehensive innovation of Education and
Training, meeting the requirements of industrialization and modernization in the context of
socialist-oriented market economy and international integration" and "sustainable


22
development objectives of education and training 2025 and orientations towards 2030
”viewpoints, orientations and objectives of developing financial resource for higher
education in Vietnam with some basic contents as follows:
For the state budget investment policy: To allocate budget and resources for public
higher education under the principle of competition, equality and efficiency through
investment spending, research and development, research and training, and scholarships ,
student credit and other forms; transforming the mechanism of allocating funds to ordering
forms for a number of public higher education institutions.
- For tution policy: Education and training establishments are allowed to determine their
own tution on the basis of the ceiling of tution stipulated in Decree No. 86/2015 / ND-CP;
HP for the self-built high-qiality training programs tution level is commensurate with the
quality assurance conditions on the principle of sufficient to compensate digging costs;
tution for social needs training programs is determined on the basis of agreement of related
parties.
- For policies to develop other financial sources: Promote socialization, joint ventures
and associates; encourage association with foreign training establishments, scientific and
technological technology transfer services and education and training consultancy services
on orders; encourage employers and employers to participate in supporting training
activities; transparency of joint venture activities, training cooperation and use of public
resources .. there are preferential policies for organizations, businesses and individuals
investing in education and training activities, science and technology at higher education
institutions.
- There is a synchronous policy to ensure autonomy of public higher education
institutions associated with accountability.
4.2. Solutions to develop financial resources for public higher education in Vietnam
4.2.1. Group of solutions to the renovation of the State's policies to increase mobilization
and improve management efficiency, use financial resources for public higher education.
The goal of this solution group is that state agencies are increasingly improving the
policy system, creating the best legal corridor, in accordance with the actual conditions of
the higher education institutions in Vietnam and towards the information international
standards for developing financial resources associated with financial autonomy.
4.2.1.1. Solutions to perfecting autonomy policies and supervising autonomy at public
higher education institutions.
The State should develop an appropriate roadmap and proceed to strengthen
autonomy for higher education institutions on the principle of high autonomy in the
financial sector, organizational and training apparatus; at the same time strengthening the
accountability of higher education institutions and high supervision of management


23
agencies, this encourages educational institutions to actively and responsibly in exploiting
financial resources from privatizing higher education, reducing pressure on the state budget.
4.2.1.2. Solutions to reforming policies on state budget investment.
Renovating policies on state budget investment focusing on some basic contents:
State-invested financial resources for education and training should be divided into 3 main
channels (Direct support for each higher education institution, support through scholarships
and student credit, support through scientific research funding; continue to renovate the
state budget investment structure for higher education on the basis of increasing
development investment spending, gradually reducing state budget spending for apparatus
and regular operation; allocation of state budget should be based on the output, the
effectiveness of management and use of financial resources, the results of implementing the
goals of equity and efficiency, the needs and structure of vocational training in education
and training; allocating state budget based on e-government / students of each sector,
specialized training, by region, towards investing in high-quality training programs, key
programs on scientific and technical development .. ; complete the system of documents
guiding the construction of medium and long-term estimates for public higher education.
4.2.1.3. Solution for completing policies on tuition fees and learner support tools.
In the current period, tution increasingly occupies an important position in the total
financial resource of public higher education institutions, so competent State agencies
should have appropriate policies to encourage public higher education institutions to
develop resources. This financing does not affect the general goals of higher education
development, in particular: In the short term, the policy of tution should be classified into
more training sectors than Decree 86/2015 / ND-CP; In the long term, tution policy should
implement a roadmap to remove the "tuition ceiling" and take into account the quality of
training; It is necessary to have a roadmap to develop tution policy towards sharing training
costs for learners from many subjects in society; forecasting social needs of the industry and
at the same time assessing the influence of factors on learners and higher education
institutions to develop appropriate tution policies; continue to maintain and improve policies
to support learners.
4.2.1.4. Solution to complete policies to enhance socialization of higher education.
Socializing education in general, education and training in particular is an inevitable
trend in the current conditions; In addition to policies on tution, state agencies need to
complete the policy system on developing financial resources from other socialization of
higher education, specifically: institutionalizing the mobilization of financial resources from
socialization of higher education; there should be guidelines and policies to develop some
new activities in the socialization of higher education; complete the policy system to attract
foreign investment into the education and training sector.


24
4.2.2. Group of solutions for innovating the mobilization, management and use of
financial resources of higher education institutions.
With the current university autonomy trend, in addition to the State policy, the
education institutions themselves also need specific plans, suitable to the existing resources
of the units to have best solutions in developing, managing and using financial resources to
best accomplish assigned political tasks and improve training quality.
4.2.2.1. Improving financial autonomy on the basis of accurately determining the objectives
of financial autonomy and implementing autonomy effectively and properly at higher
education institutions.
4.2.2.2. Strengthen the exploitation of financial resources from tuition through endogenous
factors, such as: Facilities; accumulated skills for students; role and attitude of coordination
and management department; program content and teaching methods; quality of teachers ...
4.2.2.3. Public higher education institutions should implement their own tuition policies.
In addition to the strategic solutions, the higher education institutions should also have
specific solutions on tution policies: Determining the specific tution level on the basis of
prestige, position and training quality of the school; increase tution gradually, have a
suitable route to ensure students have a reasonable financial plan; continue to improve the
public disclosure of annual tution rates for parents to consider choosing appropriate schools;
improve and develop a system of financial support tools for students.
4.2.2.4. Strengthen the exploitation of other financial resources in addition to financial
resources from tuition.
Education and training establishments should focus on exploiting other financial
resources through higher education services and other career activities towards sustainable
financial development, in particular: Strengthening financial resources from service activities
Higher education and other career activities; strengthening cohesion between schools and
businesses; actively mobilize financial resources from contributions of individuals,
businesses and social organizations; pay attention to mobilizing capital and borrowing
capital, especially foreign capital.
4.2.2.5. Strengthen internal management, inspection and control.
In addition to the policies of developing financial resources, it is necessary to have
policies to improve the effectiveness of management and use of mobilized financial resources,
namely: Education and training institutions restructuring their financial management
mechanism in a science; The internal management department should have a specific plan,
regularly check, monitor and synthesize and evaluate the development of the financial
capacity of higher education institutions.

OVERALL CONCLUSIONS


25
With the trend of deep industrialisation modernisation and international integration, the
role of education, especially higher education in providing high-quality human resources,
has become increasingly important. Stemming from the important role of developing
financial resource for public higher education in the current trend of financial autonomy, in
the thesis "Solution for financial resource development for public higher education in
Vietnam", the candidate has implemetned some main contents as follows:
- Firstly, the PhD candidate gave an overview of the financial situation of higher
education through a number of documents at home and abroad, in order to have an overall
view of the current situation of developing financial capacity for higher education in the
three main contents: These studies of financial autonomy trend; studies on state budget
investment; researches on exploitation, mobilization of financial resources from
socialization of higher education and studies on the relationship between mobilization,
management and use of financial resources. From there, we find the research gap and
propose basic research orientations of the thesis.
- Secondly, on the basis of analyzing the synthesized documents, the author has clarified
the content of some contents and concepts such as: Overview of general education, financial
literacy and development of financial capacity for higher education, and at the same time
understanding the experience on the development of financial capacity of some countries in
the world and proposing lessons suitable for higher education in Vietnam.
- Thirdly, deriving from the general theoretical basis, general research on general
education in Vietnam today; conducting surveys, assessing the situation of developing solar
energy at higher education institutions in the whole country according to two groups of
schools based on the degree of financial autonomy and at the same time examining the
influence of the factors to develop the financial capacity for higher education in Vietnam
through testing the impact of factors on the expected tuition level of students in the
perspective of learners. Since then, there are objective evaluations of the achieved results, as
well as the remaining limitations and its causes for the policy of developing the financial
capacity for higher education in Vietnam in the period of 2012-2017.
- Fourthly, on the basis of the assessment of the current situation and the causes of
limitations in the current development of agricultural productivity, combined with the views,
orientations and objectives of the development of education and training in Vietnam in the
coming time, PhD Candidate proposed a number of solutions to develop the solar energy for
education and training in Vietnam until 2030, with two main solutions: Group of measures
to renovate policies of the State in order to enhance mobilization and improve management
efficiency and utilization. Using solar energy for education and training and solutions for
innovating the mobilization, management and use of financial resources from higher
education institutions.


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