Doctoral thesis education: Scientific basis and solutions of implementing autonomy and social responsibility in financial management of colleges in the Northwest

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Aim: Basing on the basis of theoretical and practical research, the author suggests solutions to implement the autonomy and social responsibility better in financial management of colleges in the Northwest.

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Nội dung Text: Doctoral thesis education: Scientific basis and solutions of implementing autonomy and social responsibility in financial management of colleges in the Northwest

INTRODUCTION activities of school. If the proposed solution performs the autonomy and social responsibility in financial management better, the school will expand 1. STATEMENT OF THE PROBLEM revenues, use the financial resources more effectively to meet the The goal is to develop new financing mechanisms for education, to development in the new period. mobilize and effectively use the resources of the state and society to 5. MISSION OF THE STUDY improve the quality and scale up education and training to meet the - The study establishes a theoretical basis for the implementation of industrialization and modernization of the country. So the financial autonomy and social responsibility in financial management of public management innovation, diversification of resources and improvement of colleges; the efficiency of investment are indispensable action in the implementation - It also surveys, analyzes and assesses the status of implementation of basic reform of the Vietnam education today. of the autonomy and social responsibility in financial management of Northwest Region includes Dien Bien, Lai Chau, Son La, Hoa Binh colleges in the Northwest. Province with seven colleges which were decentralized autonomy including - The study proposes solutions to implement the autonomy and financial autonomy under Decree 43/2006/ND - CP of the government. In social responsibility in financial management of colleges in the Northwest; fact, the implementation of the autonomy of the actual cases is low; the - To test the necessity and feasibility of proposed solutions; test financial resource which mobilized from the budget is too small, mainly in solutions to diversify revenue sources. artifacts and labor power. The implementation of the autonomy does not 6. LIMITATION OF THE STUDY associate social missions and responsibility, especially does not meet the - Content limitation: The dissertation only studies about requirements for financial management in conditions of autonomy, ensure establishing a scientific basis for the issue of financial autonomy and social the effect, flexibility, publicity, etc. responsibility in financial management. To be able to make good financial autonomy and social - Limitation of the scope of the study: Dien Bien Technical – responsibility to create conditions for the colleges in the Northwest to Economic College, Son La College, Lai Chau Community College, Dien accomplish basic goals of comprehensive education reform, the making of Bien College of Education. "Scientific basis and solutions of implementing autonomy and social 7. METHODOLOGY AND METHODS OF STUDY responsibility in financial management of colleges in the Northwest" to 7.1. Methodology contribute to the economic and cultural construction and development of To achieve the goal of the research, the dissertation uses 4 main the provinces in the Northwest in the current period is necessary. opinions: including systematic opinion, territorial opinion, synthetic 2. AIM OF THE STUDY opinion, opinion of changeable management. Basing on the basis of theoretical and practical research, the author 7.2. Methods of study suggests solutions to implement the autonomy and social responsibility The research methods include survey, investigation, statistics, better in financial management of colleges in the Northwest. synthetic analysis, theoretical study, and testing methods. 3. OBJECTS AND SUBJECTS 8. EXPECTED RESULTS - The objects of study: The public colleges in the Northwest. Result 1: The financial management in the implementation - Subjects: The financial management activities under the mechanism of autonomy and social responsibility in public colleges is implementation of the autonomy and social responsibility. necessary problems. Financial management in the school when implementing the autonomy needs to have four requirements: efficiency, flexibility, publicity, transparency, and fully develop from the terms of 4. HYPOTHESIS financial autonomy and social responsibility’s rights of higher education’s The financial management of the colleges in the Northwest is institutions obviously to the criteria to get the full awareness and orientation limited. The degree of autonomy and ability of implementing the social for implementing evaluation. responsibility in finance is also low and causes obstacles for the training 1 2
Result 2: The implementation of the financial autonomy and social Chapter 1 responsibility of colleges in the Northwest still has certain limitations. THEORETICAL BASIS FOR IMPLEMENTATION OF AUTONOMY These limitations are expressed through evaluating results. AND SOCIAL RESPONSIBILITY IN FINANCIAL MANAGEMENT OF Result 3: The solutions which the study makes, is effective to THE PUBLIC COLLEGES AND OTHER NATIONS’ EXPERIENCES enhance the financial autonomy and social responsibility of public colleges 1.1. LITERATURE REVIEW in the Northwest. 1.1.1. Oversea researches 9. SIGNIFICANCES OF THE STUDY In the world, universities are given autonomy very early. Wilhelm - In terms of theory: The study clearly stated the theory of the Von Humboldt stated the premise principles of the freedom of teaching and financial autonomy and social responsibility and made four requirements in learning which are the earliest. The Board of Education (Education the financial management. Commission, 1964-1966) suggested that the problem of academic freedom - This is the first time that the assessment of the autonomy and for teachers was a necessary requirement. Salmi (2009) said that schools’ social responsibility in financial management of public colleges in the autonomy created a favorable environment management to develop the Northwest based on the AHP method and five criteria and targets. academic freedom, focus on human resource and mobilize financial - The study also proposes management solutions, the effective use resources. Thomas Estermann and Terhi Nokkala also discussed this issue. of financial resources in the research field. Generally, there are many researches with a lot of contents and different 10. DESIGN OF THE STUDY criteria of autonomy and social responsibility in the world such as: Chapter 1: Theoretical basic for implementation ò autonomy and Germany, UK, USA, France, China, Singapore, etc. social responsibility in financial management of the public colleges and In Vietnam, in recent years, there have been many organizations other nations’ experiences. and individuals who have studied the financial autonomy and social Chapter 2: Current situation of implementing the autonomy and responsibility issues. Hayden and Thiep (2006, 2007) in "A 2020 Vision for social responsibility in financial management of colleges in the Northwest. Vietnam" and "Institutional Autonomy for HE in Vietnam", said Vietnam Chapter 3: Solutions of implementing autonomy and social HE innovation associated with innovation of management and ensured responsibility in financial management of colleges in the Northwest. autonomy for universities. The guidelines and policies of the Party and the State in the education reform also mentioned this content. The studies of Pham Quang Sang, Pham Phu, Ngo Doan Dai, Vu Ngoc Hai, Dang Ung Van, Le Duc Ngoc,... deeply analyzed the theoretical system and set out a number of real solutions of the autonomy . However, these researches study generally on the higher education system in the world and Vietnam, do not mention to the financial autonomy and social responsibility for public colleges in the Northwest in Viet Nam. These researches are analyzed to be the basis for the author to study, inherit the selected results for the dissertation. 1.1.2. Domestic researches In Vietnam, from 1998 to the present, the financial autonomy and social responsibility issue has been researched by many authors who focused on a number of key issues including: learning management experience from other countries in the world, the study of theoretical and practical basis of decentralized management and the financial management basing on the autonomy and social responsibility; proposing a number of solutions for each specific case. 3 4
1.2. COLLEGE AND THE ROLE OF FINANCIAL RESOURCES current process does not have a strong impact on the efficiency of financial 1.2.1. The mission of colleges to the social - economic development management of the school. - Training college level contributes to the development of human 1.3.3. Autonomy and financial autonomy resources; promote the economic growth and sustainability, poverty 1.3.3.1. The concept of autonomy alleviation. There are many organizations and individuals who provide a - Extending the adaptable flexibility meets the requirements of definition, the concept of financial autonomy. Overall, the authors have human resources of labor market. made the points, the concept of autonomy and financial autonomy at two - Training college level contributes to the creating social justice. angles. First, in terms of resources, the autonomy associates with the 1.2.2. The role of financial resources for the development of colleges financial resources of the autonomy of the creation, distribution and use of Finance represents the movement of cash funds held in any subjects cash resources including the state budget and state extra-budgetary in the society. Finance plays an important role in higher education and resources. Second, in terms of subjects, financial autonomy of educational college such as: maintaining the operation of the schools, dominating the institutions must be linked to the subjects (legal subjects, economic scale, objectives, quality of education. subjects). 1.3. DECENTRALIZATION, AUTONOMY AND SOCIAL 1.3.3.2. The nature of the autonomy RESPONSIBILITY OF FINANCIAL MANAGEMENT OF The nature of the autonomy is the cultural decentralized COLLEGES management which depends on many factors such as policies, regulations 1.3.1. Financial management in public colleges and policies of the state, the dynamic, innovative personnel system, quality 1.3.1.1. Concept assurance system which should be received the concern of all stakeholders Analysis of some concepts of management, finance, financial such as the State, school, business, clients, students in the process of every management is by a broad sense, narrow sense and in a variety of different step of autonomy. angles. 1.3.3.3. The content of the autonomy 1.3.1.2. Contents of financial management in colleges Autonomy - self-responsibility in the educational institutions show The contents of financial management in colleges include the in all operating areas of the school including personnel autonomy, revenue management, expenditure management which determine the autonomy in school activities and financial autonomy. Each specific content specific revenues and expenditure items. can be analyzed in the dissertation. 1.3.2. Decentralisation management and financial management 1.3.3.4. The level of the autonomy Decentralisation aims to give local and educational institutions The autonomy consists of 3 levels: Full, partial autonomy and self- more autonomy. However, decentralization in education and training reliance in terms of guaranteed full funding. Each form of autonomy is depends heavily on the ability and incentive management hierarchy of specified the content and implementation by the State. authorities. Hanson (1998) suggested that the process of decentralization, 1.3.3.5. The relationship between financial autonomy with other including fiduciary duties, authorization and decentralization. autonomous colleges, universities Decentralisation of education in Vietnam is reflected in legislation Administrative autonomy will not achieve if 4 contents: such as the 2002 Budget Law, Decree 10 and Decree 43; ... The three main Organization, personnel, financial, academic do not deliver at the same areas of decentralization of the education in our country are: time. It is also a condition for autonomy. Financial autonomy will facilitate Decentralization of activities, organizing payroll and finance. The colleges the university initiative in the use of funds, reorganize apparatus, lay out in the Northwest have very little real power when MOET still centralizes work, improve efficiency, quality education and scientific research and the management of the professional, training curriculum, opens training gradually raise the income of officials and employees of each school. code and Provincial People's Committees closely manage personnel and finance, so though the role of fiscal decentralization is huge but the actual 5 6
1.3.4. The social responsibility in the financial management of colleges 1.4.3. Organizational level, the ability of school administrators in the 1.3.4.1. The concept of the social responsibility mobilization and use of financial resources The social responsibility is generally understood that the school is To implement the financial management of the school, it is self-evaluation and monitors the implementation of the provisions of the necessary to have managers who have the practical abilities such as: State, is ready to explain publicity and transparency of the activities of the Planning ability, the ability of connection and resource mobilization, the school and is responsible for its performance, ready to explain to the ability of financial management; and a number of skills such as: Changing stakeholders to ensure the interests of the school itself, the State, and the management skill, negotiation skill, time management skill, risk school's social community. management skill, etc. 1.3.4.2. The nature of the social responsibility 1.4.4. Economic – social conditions of the local area where the school Social responsibility is the ethical report of the obligation and locates and serves management of the activities and results; explains the results of The practice has proved, any objects located in areas with favorable implementation and admits responsibility for all the unexpected results of natural conditions, the local economic and social development will be the school for stakeholders. leveraged lots of benefits and contrary to the socialization of education, 1.3.4.3. The content of the social responsibility of school in financial attract the capitals, improve the quality of teaching, etc. management 1.5. BASIC REQUIREMENTS OF THE FINANCIAL The social responsibility of school in financial management MANAGEMENT OF THE SCHOOL WHEN IMPLEMENTING THE includes: Determining the input factors and the minimum necessary AUTONOMY AND SOCIAL RESPONSIBILITY investment and the use of financial resources effectively; being responsible 1.5.1. Assurance of the efficiency for the use of state budget in accordance with the regulations; having full Efficiency which is an important indicator of the financial responsibility for the suitability of the training programs; making specific management of a school is shown by the quantitative indicators of the regulations about people who authorize to make the decision of income or structure of revenues and expenditures. outcome finance; ready to explain decisions accompanied by evidence 1.5.2 Assurance of flexibility when anyone asks. Flexibility in financial management follows the autonomy and 1.3.5. The relationship between autonomy and social responsibility in social responsibility of the school is sticking with the provisions of the State financial management of colleges to find flexibly, exploit, and diversify the income sources; flexibility in Autonomy and social responsibility are always two sides of an determining order of priority tasks to perform its important function. issue. The financial autonomy is always necessary to implement social 1.5.3. Assurance of transparency responsibility to the State, the school, learners and stakeholders. Transparency is the essential requirement for the implementation of 1.4. FACTORS AFFECT TO THE AUTONOMY AND SOCIAL financial autonomy and social responsibility of each school. Transparency RESPONSIBILITY OF COLLEGES’ FINANCIAL MANAGEMENT in financial management is made basing on the publicity, accurate 1.4.1. Guidelines and policies of the State management of entire operations including revenue-cost structure, The State makes the oriented development of higher education personnel of schools and stakeholders. through construction of goals, steps and solutions, building sanctions, 1.5.4. Assurance of publicity building systems and policies; direct implementation and monitoring. Financial publicity in the school is notified of collection activities - 1.4.2. Perceptions of administrators, faculty, staff autonomy and social financial cost to the stakeholders. Forms have been publicly specified by responsibility in financial management the State. Perceptions of administrators, teachers, school staffs about financial 1.6. ASSESSMENT METHOD autonomy and social responsibility affect mainly the implementation of 1.6.1. Selection of evaluation criteria successful or unsuccessful this content. The dissertation selects five evaluation criteria. The basis for selection criteria bases on Decree No. 43/2006/ND-CP dated 25/4/2006 of 7 8
the State, Circular 09/2009/TT-BGDDT May 7, 2009 of the Minister of 1.6.5. Assessment results Education and Training, etc. The overall assessment tells us the degree of autonomy and social The dissertation uses the evaluation method AHP (Analytical responsibility of the schools evaluated. Hierarchy Process) by Saaty. These methods have many advantages 1.7. EXPERIENCE OF NATIONS ON THE IMPLEMENTATION OF because of its simultaneous evaluation criteria which are quantitative and AUTONOMY AND SOCIAL RESPONSIBILITY IN FINANCIAL qualitative. AHP evaluation method is implemented through the following MANAGEMENT OF HIGHER EDUCATION sequence: 1.7.1. Experience of America - Criterion 1: Criterion of the level of participation of management They prioritize the investment in education, decentralize staffs is in the implementation of financial autonomy. This criterion is specifically in financial management, create a competitive environment and assessed by the criteria level of access, participation, deployment and to use income resources efficiently. implementation of content about financial autonomy. 1.7.2. Experience of Singapore - Criterion 2: Criterion of the level of performance on the social The high autonomy expresses in a number of policies: higher responsibility is in the financial sector. This criterion is assessed by wages, bonuses, allowances and flexible compensation scheme based on measuring indicators of the level of responsibility with the person and international research achievements; higher wages, subsidies for faculties, society, is responsible for the State, higher levels and is responsible for the high-demand sectors of market; flexibility in funding research, increasing school. position standards, etc. - Criterion 3: Criterion of the level of commitment to public 1.7.3. Experience of Japan finances is assessed by levels of income and expenditure on public finances, Japan groups the universities to a number of criteria: autonomy, apparent seriousness, and readiness to explain when anyone asks. performance management, strengthening supervision and monitoring from - Criterion 4: Criterion of the group structure mainly refers to outside the school system, recruitment system autonomy, the assessment of whether the school can establish funds or not; how much the salary increase case made by the three institutions: state-university-community. for staffs is. 1.7.4. Experience of China - Criterion 5: Criterion of structural revenue sources: the structural Considering the state investment is mainly done to encourage revenue shows the ability of financial autonomy of schools. The higher the diversification of education, increases autonomy and self-responsibility for diversified financial revenue is, the higher the ability of financial autonomy the local. is. 1.7.5. Experience of Korea 1.6.2. Determining the weights of criteria Diversification of financial resources invests in education, decentralizes The implementation of financial autonomy and social responsibility high finance to local sources, and prioritizes for the main schools. factors includes many factors with the different roles so that determining CONCLUSION OF CHAPTER 1 the weight of each criterion is needed to classify the importance of each In Chapter 1, the dissertation has an overview of many researches factor in assessing the real manage financial autonomy. of many authors in the world and Vietnam on the issue of financial 1.6.3. Hierarchy of evaluation criteria autonomy and social responsibility in a system which are arranged in Each criterion is rated by level, each level has each target. The chronological order. The dissertation selectively inherits advantages from target hierarchy is used includes four levels corresponding to it. There are the necessary resources. advantageous levels in the upside-down as well, pretty, average and weak The dissertation opinion including: systematic opinion, territorial corresponding to the level from high to low points 4, 3, 2, 1. opinion, synthetic opinion, opinion of changeable management in the 1.6.4. Assessment research process. It also determines clearly factors which affect the Assessment is implemented in an individual assessment for each performance of financial autonomy and social responsibility. subject, specific criteria and the overall assessment. To implement autonomy and social responsibility in the school's financial management, the dissertation has identified a number of basic 9 10
requirements which have important implications in the proposed solutions for financial autonomy and social responsibility to be better. 2.3.2. The current situation at the Lai Chau Community College Basing on the research results of scientists around the world and Currently, it is allowed to train six majors of college level at the Vietnam and combining with the expert advice and the author own college. In the recent years, the size of the school has been kept and experience of the management, the author has developed five necessary expanded quickly, from 711 students (in 2008) to 2,147 students (in 2011). criteria to evaluate management activities objectively through the financial 2.3.3. Son La College autonomy. The number of enrollments continues increasing over the years. The training scale is constantly expanding both in industry and the number Chapter 2 of students. The training quality is increasingly enhanced. CURRENT SITUATION OF IMPLEMENTATING THE 2.3.4. Dien Bien College of Education AUTONOMY AND SOCIAL RESPONSIBILITY IN FINANCIAL The number of enrollments continues increasing over the years, in MANAGEMENT OF COLLEGES IN THE NORTH-WEST which the training scale at college levels accounts for a major proportion of the training size. 2.1. OVERVIEW OF NATURAL AND ECONOMIC – SOCIAL 2.4. ASSESSMENT OF FINANCIAL MANAGEMENT IN NORTH- CONDITIONS IN THE NORTH-WEST WESTERN COLLEGES BASED ON CERTAIN CRITERIA 2.1.1. Natural geographical features 2.4.1. Assessing the level of participation of officials and employees in Northwestern region, which consists of 4 provinces namely Lai the implementation of financial autonomy Chau, Dien Bien, Hoa Binh, Son La, suffers a lot of difficulties in natural 2.4.1.1. Identifying of the criteria and the level of assessment conditions such as topography, climate,... Target participation of officials and employees in approaching the 2.1.2. Social - economic features contents of financial autonomy, building internal spending regulations in 04 In the Northwestern region, social - economic conditions are Northwestern colleges is evaluated through four levels: Level 1: Not generally poor. The infrastructure is still at the low level. The living allowed to participate; Level 2: Partly participate; Level 3: Mostly standards of ethnic minorities are low and there are big differences participate; Level 4: Completely participate. compared to the plain areas. 2.4.1.2. Assessment 2.2. CURRENT STATES OF NORTH-WESTERN COLLEGES The results showed that the levels of participation of officials and - Training scale is growing with increasingly diverse training types. employees when performing financial autonomy are different. Dien Bien - Quality of teaching and management staffs is constantly Technical – Economic College and Son La College were fair. Two others improving to meet the increasing demand by the enlarging training scale were only moderate. The thesis has analyzed concretely the reasons for but certain limitations still remain. these results. - The structure of the financial sources is mainly from the state 2.4.2. Assessing the level of implementing social responsibilities in the budget level (above 70%), the proportion of state revenue is at a low level, financial field. mostly from different kinds of fees. 2.4.2.1. Identifying of the criteria and the level of assessment 2.3. THE TRAINING SCALES AND LEVELS OF FOUR STUDIED The dissertation selected the following criteria: The College COLLEGES ensured the training quality as committed, using investing and students- 2.3.1. Dien Bien Technical – Economic College contributing funds effectively; explaining transparently to relevant parties, The size of the training has increased over the years in which the ensuring the interests of students, staff, officials, teachers, former teachers. rate of college students has gradually raised and the proportion of Then, the evaluation based on the 4 levels from top to bottom. vocational school students is maintained and targeted to be reduced. 2.4.2.2. Assessment The given assessment indicated that the public Northwestern colleges performed their social responsibility in the financial field at a fair 11 12
level; in which, Dien Bien Technical - Economic College was at the highest revenues also indicate high success in the financial autonomy of the rank, followed by Son La College, Dien Bien College of Education and Lai college. In the situation of being mountainous colleges, the money in Chau Community College stood at the end of the four colleges. question accounting for 40% of the total revenue is very good. The weak 2.4.3. Assessing the performance of the publicity in financial level appears when the off-budget revenue is less than 10% of the total management revenue. 2.4.3.1. Identifying of the criteria and the level of assessment 2.4.5.2. Assessment The Circular No. 09/2009/TT-BGDĐT dated 07/5/2009 on The revenue autonomy of the four colleges was only averagely promulgating regulations to publicly apply to educational institutions of the assessed. However, when assessing each case separately, the results are national education system has specified the contents and ways that the quite different. Dien Bien Technical – Economic College experienced an college have to perform financial publicity;and the Decree No. increase in revenue when performing financial autonomy. Nevertheless, the 91/2008/NĐ-CP dated August 18, 2008 of the Government on publicizing proportion of business revenue in the total revenue was not high, just at the audit results and that of implementing conclusions, proposals of the State fair level. Audit...; the thesis gives criteria for this criterion in four levels: Good, fair, Lai Chau Community College is a non-productive unit; therefore, average, weak. its training activities are mainly funded by the State Budget, fundamental 2.4.3.2. Assessment construction and non-productive sources. With the feature that most of their The results revealed that the levels of performance of publicity in training industries are teacher training which are free to attend, but its non- financial activities of four colleges were only moderate. These restrictions productive revenues steadily increase every year through the strengthening were caused by some faculty and staff awareness was not high, not of joint training activities; however, the increase is not high (less than 10% interested in public finance issues, aversion to explain the request of the of total revenue) and tends to decrease during the period 2009-2011. parties concerned. Rating: Weak. 2.4.4. Assessing based on the structure of the spending group Son La College is one of the colleges who has well implemented 2.4.4.1. Identifying of the criteria and the level of assessment and applied the financial autonomy and educational socialisation, According to Decree No. 43/2006/NĐ-CP: the following things diversified revenue sources to increase the non-productive revenues. were chosen to serve as evaluation criteria in the content of the thesis: However, annual non-productive revenues accounts for only 10 -18%, setting up the welfare fund, bonus, extra salary fund; salary has been average 12.7%. Rating: Average. reformed for officers and employees by approximately 3-month salary in a Dien Bien College of Education’s financial sources tend to increase year to maintain equity; the cost for these items has been increasing in the over the years. However, its fund is mainly provided by the State Budget. period of 5 continuous years. Although non-productive revenue accounts for a small proportion of the total budget of the school; however, it has experienced a relatively large 2.4.4.2. Assessment increase. Rating: Average. Evaluation results showed that only Son La College reached the 2.4.6 Synthetic assessment of the degree of financial autonomy and average level, the left ones stood at weak level. Pay-rise has increased over social responsibility of the North-western Colleges the years, but not high; in some case, the amount was even lower than 1- month pay. Funds such as welfare and bonus fund have been founded but their money was humble. 2.4.5. Assessing based on the structure and degrees of the revenue autonomy 2.4.5.1. Identifying of the criteria and the level of assessment To identify the degrees of autonomy in the revenue criterion, experts in the field of financial management supposed that off-budget 13 14
Table 2.39: Synthetic assessment results responsibility in the financial sector; (3) Criterion for level of performance Target Objects in public financial activities; (4) Criterion for the cost structure; (5) Dien Bien Criterion for the incomes. Some of the above criteria are clearly qualitative. Rate Lai Chau Dien Bien To limit the qualitative assessment, the dissertation has applied many Criterion Technical – Son La (nwj) Community College of different methods such as survey methods, expert methods closely Economic College College Education associated with the state regulations. For the quantitative criteria, the College TC 1 0,034 0.102 0.068 0.102 0.068 dissertation based on the regulations of the State as Decree No. 43 and etc. TC 2 0,058 0.174 0.174 0.174 0.174 to continue to build indicators for each criterion. TC 3 0,159 0.318 0.318 0.318 0.318 In order to examine the objects’ performance of autonomy and TC 4 0,279 0,279 0,279 0.058 0,279 social responsibility in the current financial management, the dissertation TC 5 0,471 1.413 0.471 0.942 0.942 has developed indicators of each criterion according to four levels of good, Total 2.278 1.310 2.079 1.781 fair, average and poor, which is equal to the number of levels from high to General Fair Average Fair Average low as 4, 3, 2, 1. assessment The dissertation has also assessed individual objects according to the above criteria. The result: Dien Bien technical – Economic and Son La 2.5. ACHIEVEMENTS AND THE LIMITATIONS OF IMPLEMENTING College have reached fair for the first criterion. Lai Chau Community AUTONOMY AND SOCIAL RESPONSIBILITY OF FINANCIAL College and Dien Bien College of Education averaged. MANAGEMENT OF COLLEGES IN THE NORTHWEST Results of the second criterion showed that all four schools reached 2.5.1. Achievements fair in the performance of social responsibility in financial management. - Source of business revenue has increased over the years. With the 3rd criterion about execution of public financial - The schools have adopted financial management under the management), all four schools were at moderate level. The dissertation has financial transparency, through internal spending regulations. identified the causes of these facts. They are considered as the basis for the - The schools have reformed salaries, developed backup funds, solutions to be expressed in detailed in chapter 3. welfare and bonus fund. In the criteria for increased wages and welfare expenditure for - The propaganda and ideological education have spurred staffs and employees, except the Son La College, three schools remain awareness of officials and employees – creating their innovative initiative weak level. to actively participate in the activities of the school... Differentiation of evaluation results is most apparent in the results 2.5.2. Limitations and Causes of the criteria assessment 5: Dien Bien Technical - Economics College The dissertation has summarized some limitations, clearly defined reaches fair, Lai Chau Community College is at poor level and two other the criteria under which, causes of the limitations are. This is the basis to schools are average. The dissertation has analyzed the specific causes of build specific solutions to overcome the current situation. this result in the assessment process. CONCLUSION OF CHAPTER 2 After conducting its own evaluation, the dissertation has evaluated In chapter 2, the dissertation has summarized the natural, social - the implementation of financial autonomy and social responsibility of four economic conditions of the Northwestern region. These conditions have research objects. Accordingly, Dien Bien Technical – Economic College certain effects on implementing financial autonomy and social and Son La College have achieved fair. The two remaining Colleges were responsibility in financial management of research objects. only moderate. Evaluation results have shown the gains and limitations of In order to objectively assess the degree of applying financial universities in the implementation of autonomy and social responsibility in autonomy and social responsibility of the research objects, the dissertation financial management. Assessment results are the basis for determining the has developed 5 criteria: (1) Including criterion for the degree to which direction and propose solutions to overcome the above limitations, the officials execute autonomy; (2) Criterion for level of performance on social 15 16
theoretical and practical basis for the Northwestern colleges to make better 3.1.3. Principle of solution selection operational financial management in the future. 3.1.3.1. Principle of inheritance Principle of inheritance is manifested in many aspects: inheriting Chapter 3 the material base, the financial management apparatus and experience in the SOLUTIONS OF PROMOTING THE AUTONOMY AND financial management of the predecessors; inheriting the prestige of the SOCIAL RESPONSIBILITY IN FINANCIAL MANAGEMENT OF university and the financial situation in the past of the unit. COLLEGES IN THE NORTH-WEST 3.1.3.2. Principle of Reality Any financial management decisions are implemented, first of all 3.1. ORIENTATION AND DEVELOPMENT FOR COLLEGES AND should be based on principles consistent with practical operating conditions PRINCIPLES OF SOLUTION SELECTION outside of the school. Appraising the extent of the impact factors allows the 3.1.1. Orientation of State college to quickly grasp opportunities and favorable conditions to develop, - To eliminate the financial allocation mechanism in a "please", and expand and improve the quality of training. to issue financial autonomy to business units. 3.1.3.3. Principle of effectiveness - To continue to thoroughly and fully grasp the perception In addition to the two principles of inheritance and reality, the "Developing education is a top national policy, investment in education and selection of measures to manage the financial must be based on the training is the investment for development". principle of effectiveness. When undertaking measures of financial - To encourage business units to expand and diversify the management, it is hard for the colleges to achieve the goals set out if they professional activities in accordance with the capacity of each unit, do not base on the principle of effectiveness. proactively exploit revenues from services in the direction of healthy 3.1.3.4. Principle of ensuring aims competition between the inside and outside units. Implementation of autonomy and accountability in financial - To make sure that measures are synchronized, associated with management of colleges is not only to expand revenue and improve policies, and other related management mechanisms such as wage policies, efficiency financing but also be more important in the exploitation and administrative reforms, trainings for improvement the quality of human utilization of financial resources for development training and scientific resources, ... research development of the school. 3.1.2. Orientation and development of public colleges in the Northwest 3.2. SOLUTIONS OF IMPLEMENTING THE AUTONOMY AND - The colleges build a long-term training strategy towards SOCIAL RESPONSIBILITY IN FINANCIAL MANAGEMENT OF standardizing the quality of training at all levels, training systems for PUBLIC COLLEGES IN THE NORTHWEST REGION training highly qualified personnel to serve socio-economic development of 3.2.1. Awareness innovation of the autonomy and social responsibility the Northwest provinces and society. in financial management to the school’s operation - They diversify the types of training to meet learning needs of all The goal of innovation is to raise staff and officers’ awareness of learners. content of the autonomy and social responsibility that colleges have to take. - Training has to ensure the best quality in terms of modest cost. - The colleges have to become aware that the content of autonomy - For financial management, the financial management goals of and social responsibility are to actively seek, use financial resources colleges go with the general goals of the public and improve the appropriately, reorganize the staff, restructure scientific activities and effectiveness of budget management in the public colleges. launch regualar reports on revenues-expenditures of schools openly, - The colleges strive to become the training base of class, prestige, practice thrift and combat waste, raise living standards for staff and officers, manpower training and research quality, competitiveness in the country and and to urge raising the overall quality of the school. the region. - The leading board makes a plan, organize trainings for staff and officers in the school. - Organizing workshops on autonomy and social responsibility. 17 18
3.2.2. Improving plans of revenue and using expenditure to facilitate solution successfully, it is necessary to focus on training staff, organizing, proactive management and implementation of the development goals of strengthening the management apparatus; clearly defining roles and tasks of the school the leaders; mounting responsibilities with the interests of each individual Strengthening and improving plans of revenue to ensure that members, each group, setting up the school’s board, ... financial resources are exploited to the maximum, strict management, 3.2.6. Analyzing and assessing financial performance, adjusting effective use in accordance with the regulations and policies of state problems in school management in time regulation helps raise the quality of training. Financial analysis is to clarify accountability, the effectiveness of In order to implement planning successfully, management and use giving financial autonomy to schools, help detect errors in time and find out of the financial resources the school need to be implemented step by step as causes to search remedies. To achieve this goal, the Planning- Financial follows: planning; protecting the plan; entrusting plans; distributing plans, Department has to build financially analytical reports regularly as organizing and implementing plans and the final step is to test and evaluate. prescribed. Stakeholders have to be announced about revenues and 3.2.3. Diversification of revenue sources on the basis of promoting expenditures openly and transparently. The inspection and evaluation of the activeness and creativities of each department, each faculty, each staff functional units will ensure objectivity in the process of implementing the and each lecturer solution. In order for diversification of revenue sources, it is essential to 3.2.7. Applying the system of financial oversight, internal audits to expand and diversify the types of training; promoting motivation and giving ensure effectiveness and transparency individual and collective rewards for looking for financial resources; Inspection and audit of financial activities are a measure to ensure organizing services well based on achievements of research, applying that the regulations on accounting and financial discipline were strictly innovations from experience, transferring technologies in the school's obeyed, statistics and documents are recorded accurately and truthfully and activities; enhancing expansion of international cooperation... methods of systematically. To implement the solution, each level must set out goals, implementation are that the leading board has to coordinate with offices, make plans, inspect and supervise financial activities on the basis of their specialized science professional development training in order to make function and tasks. Besides, inspection and supervision have to go with training plans for each specific stage; organizing forms of service, enlist the analyzing and assessing in order to find out the strengths and weaknesses, help of the authorities and social organizations at home and abroad ... obstacles and difficulties, and jobs done well in order to allocate funds more 3.2.4. Amending, completing internal spending regulations in effectively and efficiently in the following years. Especially, this system accordance with the reality, ensuring efficient use of expenditure and has to be completed before drawing the balance-sheet of the year. labor efficiency 3.3. RELATIONSHIP BETWEEN THE SOLUTIONS With the aims of centralizing management, unifying revenues, Management solutions with the aims of increasing the autonomy increasing revenues, ensuring spending consistently, sparingly and and social responsibility in the financial sector have dialectical relationship appropriately, simultaneously contributing to gradual improvement, raising with each other. To mobilize and use management of financial resources, to incomes for workers, teachers, strengthening infrastructure for the school, meet the training requirements, contribute to the stability and sustainability making adjustments to improve internal spending regulations to suit the of the institution the 7 solutions should be conducted synchronously. practical development of each case is necessary. To implement this 3.4. EXPERIMENTING AND TESTING SOME SOLUTIONS solution, the thesis has defined the content and specific methods of 3.4.1. Experiment urgency and feasibility of solutions implementation in parallel with their necessary and sufficient conditions. To determine the level of need and feasibility of the seven proposed 3.2.5. Improving financial management capacity of school leaders, solution, the dissertation conducted an experiment. Results showed that managers of offices, departments and innovating the apparatus, and solution 1, 2, 3 are evaluated more highly than solution 4, 5, 6, 7 which are improving the capacity of the financial staffs also judged to be necessary and feasible. Improving capacity in financial management for the management 3.4.2. Testing solutions to diversify sources of revenue staff is to use financial resources efficiently. Therefore, to make this 19 20
With the stated purposes, the author has performed empirical effectiveness and transparency. Each solution puts a focus on solving a solution: Diversify revenue sources based on the principle of promoting the major constraint and implementation of overcoming common limitations in creativity of each office, each department and each faculty member at the view of the synchronous application of the different solutions. College of Economics - Engineering Dien Bien in 2012 and continue to In each solution, the thesis determined the specific objectives, build plans of implementing other solutions in the following period. which content needs to applied solution to, how to implement specific steps, Test results showed a positive change in the diversification of and also identified the necessary and sufficient conditions to ensure that the income sources. Other objectives for the remaining criteria are better. application of the solution is feasible. Although the results have not shown remarkable progress because testing From a theoretical basis and practical basis , the thesis chose the was conducted in the short period, but it also confirmed the feasibility of solution named diversifying revenue sources to be the trial solution at Dien the application of measures to improve the quality of management of Bien Technical-Economic College. To achieve the test results not only for financial autonomy and social responsibility of public colleges of the the purpose of helping the school diversify revenue sources increasingly but Northwest. also for the purpose that is that the test solution can have positive influences CONCLUSION OF CHAPTER 3 on the other contents such as raising additional incomes for workers and Based on the evaluation results of chapter 2, the thesis clearly employees, promoting awareness and capacity management for staff and identified the limitations causing a restriction. In order to provide solutions employees .... The dissertation used the six other solutions synchronously to overcome the above limitations, during the process of solution selection with the main solution - diversifying revenue sources. The test results the thesis considered some directions including: the development of the showed that there were positive changes after implementation of this State; development strategy of each school researched. These are important solution. The results obtained after testing have not shown mutation orientations, which act as a guideline for the development of orientations to changes, but demonstrates positive changes. This does not cause improve the quality of autonomy and social responsibility of colleges in the contradiction or the solution is not feasible it is just because the solution has Northwest area in terms of financial management. been applied in a short time. The proposed solutions enable the colleges to To ensure the feasibility of the solution, the thesis chose three create, mobilize and use financial resources efficiently. These are just principles of option including: principles of inheritance, principles of basically common solutions, so each colleges should base on their own reality, principle of effectiveness and principle of ensuring aims. characteristics when applying. On the basis of state -oriented and practical context and constraints identified, the thesis proposed the seven solutions to enhance autonomy and social responsibility in the financial sector of the public colleges in the Northwest as follows: (1) Innovation of awareness of autonomy and social responsibility in financial management over the operation of the school; (2) Improving plans of revenue and using expenditure to facilitate proactive management and implementation of the development goals of the school; (3) Diversification of revenue sources on the basis of promoting activeness and creativities of each department, each faculty, each staff and each lecturer; (4) Amending, completing internal spending regulations in accordance with the reality, ensuring efficient use of expenditure and labor efficiency; (5) Improving financial management capacity of school leaders, managers of offices, departments and innovating the apparatus, improving the capacity of the financial staff; (6) Analyzing and assessing financial performance, adjusting problems in school management in time; (7) Applying the system of financial oversight, internal audits to ensure 21 22
CONCLUSIONS AND RECOMMENDATIONS Third, when enacting regulations, the Ministry of Education and Training should promulgate jointly circular with other ministries in order The dissertation explained the following issues: for services and branches in provinces, especially the Service of Finance - Reviewing a theoretical basis for the financial autonomy and can apply properly without causing impacts on the others. social self-responsibility of university education, including college. The Fourth, the State should study and prepare documents specifying thesis inherited the relevant contents selectively. Determining the financial evaluation criteria, the level of completion and quality of business operation autonomy and social responsibility is indispensable for the operation of of the unit when being given autonomy, self-responsibility. transparency, efficiency and flexibility. Fifth, the state should eliminate administrative procedures that are - The implementation of each institution is good or not is affected the cumbersome and overlapping, remove obstacles of financial policies, by many different factors such as state regulations, locally natural, formulate policies of encouraging the exploitation of revenues from joint economic and social conditions... When constructing the evaluation criteria, venture operations, joint training to increase the financial autonomy and these factors above can not be ignored to ensure more objective results improving the quality of training. when being evaluated. For the Ministry of Education and Training: - The dissertation analyzed the results obtained when enjoying It must have specific guidelines and prerequisite measures for the autonomy. It also evaluated and identified the restrictions and the causes of establishment of school councils in education institutions. the existing restrictions. Subjective causes of each school are that officials For Provincial People's Committee: and employees are not interested in financial autonomy and social First, it is necessary to direct and guide dependent agencies to responsibility. This led to the modest investment of time, effort and follow regulations of autonomy prescribed by the Government, the Ministry materials for improving financial management capability. The other of Education and Training, Ministry of Finance, Ministry of the Interior. objective causes are the obligation of the State regulations, poor conditions Second, it is necessary to issue basic criteria as a basis for of local economies. Thus, the colleges have not attracted investments as evaluating the performance of the duties of the agencies enjoying well as resources from educational socialization,.... autonomy. To ensure the successful implementation of the autonomy and Third, an inspection and provision system for the implementation social responsibility in the financial sector of colleges in the Northwest, the of the autonomy of the business units needs to be established. In order to thesis proposed seven solutions. The assay of feasibility of the seven realize that the implementation of autonomy is to create conditions for solutions showed that it is completely likely to apply them to overcome the heads and officials of all units to be active in the use of payroll and funds limitations of financial management activities. allocated, mount the use of expenditures with high quality and * Recommendation effectiveness. For the State: First, the state should continue to reform financial mechanism, increase investment, guide promotion of autonomy, facilitate colleges to create financial resources through autonomy, and to improve the quality of trainings. Besides, policies of exemption, reduction of fees at public colleges and universities need to be detailed. Second, local and central agencies managing budgets for education and training and ministries, branches need to look into and change budget management in the traditional input method. Although this mechanism ensures the tight control of spending items, but it limits the autonomy, creativity and self-responsibility of the school. 23 24