Current Status of Financial Management Mechanism of Financial Resources Mobilized Outside the State Budget for Public Universities

Social and humanities projects include state-level topics and projects, ministerial-level topics and projects, ministerial-level agencies, government agencies, ministerial-level, provincial and municipal topics and projects that have been approved by competent authorities for objectives, content, requirements on scientific research and technological development products and budget estimates.

The process of preparing, allocating and assigning the State budget expenditure estimates to the organizations in charge of topics and projects is implemented according to the current regulations of the State Budget Law. To unify the preparation and allocation of budget estimates for science and technology topics and projects using the State budget, the Ministry of Finance - Ministry of Science and Technology has issued guidance in Circular 55/2015/TTLT-BTC-BKHCN.

The number of research funding quotas for each school is based on the following criteria: (1) the number of permanent lecturers and researchers; (2) the number of graduate students that the school is training; (3) whether the school is a key or non-key school; (4) the results and effectiveness of scientific research activities such as good proposals for state-level scientific and technological tasks; the number of scientific articles published in domestic and foreign scientific journals; the level of connection between scientific and technological activities and training; and the practical application value of scientific and technological activities.

Box 1: The content of budget allocation for education is still complicated and inadequate according to experts' opinions.

The Ministry of Finance expert said, “The Government committed to allocating the State budget for education and training at a rate of about 20% of the total State budget expenditure before 2010 and in 2016 reaching about 10% of the total Education and Training budget expenditure for higher education (GDĐH) including tuition fees. However, if tuition fees are not included, GDĐH will only receive 4% of the total budget expenditure. In addition, there is a clear dispersion in the budget allocation mechanism from the managing ministries and localities. In 2016, the whole country had 213 universities, of which 153 were public universities, the Ministry of Education and Training directly managed 48 schools, other ministries managed 80 schools, local authorities managed 23 schools and 2 National Universities directly under the Government.

Prof. Dr. Nguyen Khac Minh (Thang Long University) pointed out that Vietnam's statistics show that the investment level for education and training was up to 20% of the budget in the years before 2010, but the higher education budget in particular is still unreasonable. The current budget allocation does not create motivation for schools to improve

High quality training in expensive fields, despite high social demand.

Prof. Dr. Nguyen Khac Minh also pointed out that the basis for allocating the state budget is not yet linked to quality criteria and output results. In terms of methods, the state budget allocation policy based on bidding and ordering for public service provision has not been implemented despite the existence of relevant legal documents. This will negatively affect the quality of training and research efficiency in universities.

Dr. Nguyen Thac Hoat (Academy of Policy and Development, Ministry of Planning and Investment) said that it is necessary to identify and set criteria for each school or group of schools to allocate budgets reasonably. The current budget allocation level still has many shortcomings in the current context of integration and development, so there needs to be solutions that are more "close to home" and more suitable to the reality.

Dr. Nguyen Thac Hoat said that there are many stakeholders involved in the budget allocation process for universities. This affects the budget allocation process, making it complicated. In addition, policy inertia and policy limitations also cause negative effects on enrollment targets, budget allocation, and determination of tuition fees and scholarships.

Experts from the Ministry of Education and Training said that it is necessary for the Ministry of Education and Training, the Ministry of Planning and Investment and the Ministry of Finance to closely coordinate in innovating the method of allocating budget for higher education in a reasonable manner to overcome the shortcomings and limitations that have been clearly revealed in the past. In addition, there is a lack of a mechanism to allow the Ministry of Education and Training to know and monitor the actual budget allocation for schools in the provinces and other ministries.

3.2.3. Current status of financial management mechanism of financial resources mobilized outside the State budget for public universities

In essence, the financial management mechanism of non-state budget financial resources is the State's use of policy tools to mobilize financial resources to strengthen public training institutions in the direction of autonomy for training institutions, especially financial autonomy. In which, the State's financial management mechanism is mainly to issue policies and supervise policy implementation, while the specific management of financial resources for the training process is mainly carried out by regulations on mobilization, use, and distribution according to the internal revenue and expenditure regulations of training institutions. From the State management side,

The thesis evaluates the process of promulgating and implementing policies as follows:

3.2.3.1. Current status of tuition policy implementation

Collecting tuition fees allows public universities to make up for the shortfall that the state budget cannot cover for the school. Collecting tuition fees not only has economic significance but also political and social significance, creating understanding and awareness among the people in contributing a part of the funding for the training career. Collecting tuition fees ensures fairness and reasonableness in order to effectively mobilize the people's contributions.

Since 1989, the State has created a mechanism for collecting student tuition fees. Over the past time, the State has had specific and important financial management mechanisms and policies in the management and use of tuition fees such as:

Resolution No. 90/CP dated August 21, 1997 of the Government on socialization of education and training, Decision No. 70/1998/QD-TTg dated March 31, 1998 of the Government on collection and use of tuition fees at public educational institutions in the national education system. Joint Circular No. 54/1998/TTLB/GD&DT-TC dated August 31, 1998 of the Ministry of Education and Training and the Ministry of Finance guiding the collection, payment and management of tuition fees at public educational institutions in the national education system, Joint Circular No. 46/2001/TTLT/BTC-BGD&DT dated June 20, 2003 of the Ministry of Education and Training and the Ministry of Finance guiding the management of collection and payment of tuition fees for non-formal training activities in public schools and training institutions, Decision No. 1313/QD-TTg dated August 21, 2009 of the Prime Minister adjusting the tuition fee framework for vocational education and higher education institutions in the national education system for the 2009-2010 school year, Decree No. 49/2010/ND-CP dated March 14, 2010 Decree No. 86/2015/ND-CP dated October 2, 2015 of the Government regulating the mechanism for collecting and managing tuition fees for educational institutions in the national education system and the policy for exempting and reducing tuition fees and supporting learning costs from the 2015-2016 school year to the 2020-2021 school year. The Government has issued Decree No. 81/2021/ND-CP dated

August 27, 2021 on the mechanism for collecting and managing tuition fees for educational institutions in the national education system and the policy of tuition exemption and reduction, support for learning costs, and service prices in education and training to replace Decree 86/2015/ND-CP, Decree No. 145/2018/ND-CP to remove regulations on tuition fee ceilings. It clearly states that based on the socio-economic conditions of the whole country and inflation indexes, annual economic growth rate, the Provincial People's Council decides on the framework and annual tuition fee increase not exceeding 7.5%/year from the 2023-2024 school year; vocational training institutions and public higher education institutions determine tuition fees corresponding to the level of financial autonomy and quality assessment according to regulations, the tuition fee increase not exceeding 12.5%/year from the 2026-2027 school year. For public higher education institutions, the determination of tuition fees depends on financial autonomy as follows:

- For public higher education institutions that have not yet covered their regular expenses, tuition fees are determined at a level not exceeding the tuition fee ceiling at Point a, Clause 1 and Point a, Clause 2, Article 11 of Decree 81.

- For public higher education institutions that self-finance regular and investment expenditures, public higher education institutions that self-finance regular expenditures, tuition fees are determined for each major according to the adjustment coefficient compared to the tuition fee ceiling prescribed for public higher education institutions that have not self-financed regular expenditures as prescribed in Clause 2, Article 11 of Decree 81.

- For training programs (high quality) of public higher education institutions that have achieved the quality accreditation level of training programs according to standards prescribed by the Ministry of Education and Training or training programs that have achieved the quality accreditation level according to foreign standards, international standards or equivalent, higher education institutions are allowed to self-determine the tuition fees of that program based on economic and technical norms issued by the educational institution and publicly explain to learners and society.

The mechanism for collecting student tuition fees is regulated by the Government according to the tuition fee framework. For students exempted (reduced) from tuition fees, public universities are allowed to consider and decide the tuition fees that students must pay. For full-time training programs of public universities, tuition fees are determined based on

on the principle of cost sharing between the State and students. In addition to formal training programs, the State allows training institutions to organize non-formal training programs such as: in-service training, short-term training for second degrees, joint training, joint training in non-formal methods, training institutions are allowed to determine tuition fees to ensure compensation for the minimum regular costs corresponding to the training industry group.

In addition to the mass education programs according to the targets of the Ministry of Education and Training, in recent years, the Government has allowed schools to open some more classes with lower entrance exam scores, and encouraged schools to invest and implement high-quality programs to meet the diverse needs of society. For these classes and programs, the State allows schools to charge high tuition fees to ensure that the tuition fees can fully cover the regular costs of those programs.

For regular mass programs according to the quota of the Ministry of Education and Training in public schools, the state regulates the tuition ceiling for each field of study. Based on the tuition ceiling regulated by the state, universities will regulate the tuition fees for their schools.

If we compare the tuition fee with the minimum regular cost (this cost of a training program is determined based on the student/lecturer ratio and the proportion of personal payment in the total regular cost and the other infrastructure cost for education and training), the tuition fee is only from 26% to 60% depending on the training group. That means the current tuition fee of regular university programs in public schools is being subsidized quite a lot by the state in all training fields. The minimum regular cost between training groups is very different.

According to recent reports from state management agencies, tuition fees from students account for the majority of the total additional revenue sources for higher education finance. Tuition fees are the main source of revenue outside the state budget of universities and continue to increase, other sources are quite modest.

It can be seen that, in addition to the state budget, the main source of finance for public universities in Vietnam is tuition fees. In the period 1998 - 2011, tuition fees were regulated by the State, with no difference between different schools or different majors. Tuition fees in Vietnam are still low compared to the needs of program development and improving the training quality of universities. However, starting from the period 2010 - 2015, the period 2015 - 2021, the ceiling tuition fee framework for public universities for mass programs has been adjusted to increase by an average of about 1.3 times compared to the previous school year, specifically stipulated in Decree No. 49/2010/ND-CP; Decree 86/2015/ND-CP of the Government and is divided into different groups of industries (groups of industries on social sciences, economics, law, agriculture, forestry and fisheries; groups of industries on natural sciences, engineering, technology, physical education, sports, arts, hotels, tourism; groups of industries on medicine and pharmacy). In which, the group of industries on medicine and pharmacy training has the highest ceiling increase compared to the remaining groups of industries [18].

Table 3.1. Tuition fees for the period 2008 - 2014

Unit: 1000 VND/month/student

Training industry

Year
2008	2009	2010	2011	2012	2013	2014
1. Social sciences, economics and law, agriculture - forestry and fishery	180	255	250	355	420	485	530
2. Group of natural sciences, engineering, technology, physical education, sports, arts, tourist hotel	180	255	310	395	480	565	450
3. Medical and pharmaceutical industry	180	255	Mo	455	570	685	800

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• Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015 zt2i3t4l5ee zt2a3gsnon-credit services, joint stock commercial bank zt2a3ge zc2o3n4t5e6n7ts At that time, the Branch had to set aside a provision for credit risks, which reduced the Branch's income. Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015 Unit: Billion VND 140 120 100 80 60 40 20 0 63.3 80.34 89.29 110.08 131.99 2011 2012 2013 2014 2015 Profit before tax (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, through chart 2.2, it can be seen that BIDV Tien Giang's profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project "Restructuring the system of credit institutions in the period 2011-2015" approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: "Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services". 2.2. Current status of non-credit service development at BIDV Tien Giang. 2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times. Along with the development of the Head Office, BIDV Tien Giang's products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,... 2.2.1.1. Payment services: In accordance with the Prime Minister's Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers' cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc. Chart 2.3. Net income from payment services in the period 2011-2015 Unit: Million VND 6000 5000 4000 3000 2000 1000 0 3922 4065 4720 5084 5324 2011 2012 2013 2014 2015 Net income from payment services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment. 2.2.1.2. Treasury services: BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giang's treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17]. Chart 2.4. Net income from treasury services in the period 2011-2015 Unit: Million VND 350 300 250 200 150 100 50 0 105 122 309 289 279 2011 2012 2013 2014 2015 Net income from treasury services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services. 2.2.1.3. Guarantee and trade finance services: BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance. Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015 Unit: Million VND 14000 12000 10000 8000 6000 4000 2000 0 5193 5695 2742 3420 8889 3992 11604 12206 5143 5312 2011 2012 2013 2014 2015 Net income from guarantee services Net income from Trade Finance (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.5, we can see that BIDV Tien Giang's income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giang's corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area. are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future. 2.2.1.4. Card and POS services: As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services. In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system. Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments. Chart 2.6. Net income from card services in the period 2011-2015 Unit: Million VND 3500 3000 2500 2000 1500 1000 500 0 687 1023 1547 2267 3104 2011 2012 2013 2014 2015 Net income from card services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.6, it can be seen that BIDV Tien Giang's card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25]. Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area. Unit: Machine STT Bank name Number of ATMs Cumulative number of ATM cards POS machine 1 BIDV Tien Giang 23 97,095 22 2 BIDV My Tho 7 21,325 0 3 Agribank Tien Giang 29 115,743 77 4 Vietinbank Tien Giang 16 100,052 54 5 Dong A Tien Giang 26 97,536 11 6 Sacombank Tien Giang 24 88,513 27 7 Vietcombank Tien Giang 15 61,607 96 8 Vietinbank - Tay Tien Giang Branch 6 46,042 38 (Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21]) Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6). div.maincontent .content_head3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s1 { color: black; font-family:"Courier New", monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; 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• Current status of career guidance education management in high schools in District 1, Ho Chi Minh City - 12
• Current Status of Financial Mechanism for Science and Technology Activities in Universities in Our Country

Source: Decree No. 49/2010/ND-CP dated May 14, 2010

Table 3.2. Tuition fees for the period 2015 - 2021

Unit: 1000 VND/month/student

Industry block, training major

School year 2015- 2016	School year 2016- 2017	School year 2017-2018	School year 2018- 2019	School year 2019- 2020	School year 2020-2021
1. Social sciences, economics, law; agriculture, forestry and fisheries	610	670	740	810	890	980
2. Natural sciences; engineering, technology; sports, arts; hospitality hotel, travel	720	790	870	960	1,060	1,170
3. Medicine	880	970	1,070	1,180	1,300	1,430

Source: Decree No. 86/2015/ND-CP dated October 2, 2015

Specifically, in the 1993-1994 school year, tuition fees ranged from 20,000 VND to 60,000 VND.

/month/student. In 1998-1999, the tuition fee increased to 180,000 VND/month/student and was maintained until 2008. The tuition fee in 2008 was only about 54% of the tuition fee in 2000 due to inflation. In 2009, the tuition fee increased to 255,000 VND/month. From the 2010-2014 school year to the 2015-2021 school year, the tuition fee continued to increase depending on the training program, but this tuition fee is considered too low compared to many countries in the region [22].

Decree No. 81/2021/ND-CP stipulates that the annual tuition fee increase shall not exceed 7.5%/year from the 2023-2024 school year and not exceed 12.5%/year from the 2026-2027 school year. The tuition fee increase for higher education is divided into 2 periods 2021-2022, 2022-2026 and 7 specific groups of majors: Social sciences and humanities, arts, education and training, journalism, information and business; Science, law and mathematics; Engineering and information technology; Production, processing and construction; Agriculture, forestry, fishery and veterinary medicine; Health; Services, tourism and environment; Security and defense

3.2.3.2. Current status of implementation of financial support policies

Along with the application of tuition policy, the government has issued many policies and mechanisms to support students such as: tuition exemption, scholarships, social subsidies and student loans. The tuition exemption policy only applies to students studying at public schools.

* Tuition waiver policy

From Decree 49/20010/ND-CP dated May 14, 2010 and Joint Circular No. 29/2010/TTLT-BGDĐT-BTC-BLĐTBXH guiding the implementation of a number of articles of Decree 49/2010/HD-CP regulating tuition fee exemption and reduction, supporting learning costs and the mechanism for collecting and using tuition fees for educational institutions in the national education system from the 2010-2011 school year to the 2014-2015 school year, Decree No. 86/2015/ND-CP dated October 2, 2015 to Decree No. 81/2021/ND-CP of the Government regulating the mechanism for collecting and managing tuition fees for educational institutions in the national education system and policies on tuition fee exemption and reduction, supporting learning costs; service prices in the field of education and training. This legal document also stipulates subjects exempted from university and college tuition fees, including:

- Subjects as prescribed in the Ordinance on Preferential Treatment for People with Revolutionary Contributions if they are studying at educational institutions in the national education system.

- Students of the nomination system (including students of nomination for vocational boarding school with a training period of 3 months or more) according to Government regulations on nomination for admission to higher education and vocational education institutions in the national education system.

- Students studying at vocational and higher education institutions of ethnic minorities whose father or mother or both father and mother or grandparents (in case of living with grandparents) are from poor or near-poor households according to regulations of the Prime Minister.

- Students majoring in Marxism-Leninism and Ho Chi Minh Thought.

- Students, postgraduates, and researchers in one of the following majors: Tuberculosis, Leprosy, Psychiatry, Forensic Medicine, Forensic Psychiatry, and Pathology at public health human resource training facilities according to State-ordered quotas.