Quản lý tài sản công tại các cơ sở giáo dục đại học công lập: Kinh nghiệm quốc tế và bài học cho Việt Nam=Public asset management at public universities: International experience and some lessons learned for Vietnam

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Tác giả: Đức Lam Chu

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.92-96

Bộ sưu tập: Metadata

ID: 244434

Thêm vào giỏ

Public asset management at public universities is the coordinated activity of an organization to realize the full value of assets in delivering service delivery objectives. The necessary thing for effective asset management at public higher education institutions is to build a comprehensive system of asset management including laws and regulations, asset and inventory information systems, purchasing and selling, and asset registration, financial reporting, and etc. Public asset management combines policies and management components throughout the asset life cycle from asset formation to end of asset use. The process of establishing public asset management at public universities still starts from public asset planning, resource design, usage orientation for procurement, asset formation to operation, use, maintenance and termination. The article summarizes the experiences of several countries in public asset management in public universities and some recommendations for Vietnam.Quản lý tài sản công (TSC) tại các cơ sở giáo dục đại học (CSGDĐH) công lập là hoạt động phối hợp của một tổ chức để nhận toàn bộ giá trị tài sản trong việc cung cấp các mục tiêu cung cấp dịch vụ. Việc cần thiết để quản lý TSC hiệu quả tại các CSGDĐH công lập là xây dựng một hệ thống toàn diện về quản lý TSC bao gồm luật và quy định, hệ thống thông tin tài sản và hàng tồn kho, mua bán, đăng ký tài sản, báo cáo tài chính,… Việc quản lý TSC kết hợp các chính sách, thành phần quản lý trong suốt quá trình vòng đời tài sản từ hình thành tài sản đến kết thúc sử dụng tài sản. Quá trình thiết lập TSC tại các CSGDĐH công lập vẫn bắt đầu từ lập lên kế hoạch tài sản công, thiết kế nguồn lực, định hướng sử dụng cho mua sắm, hình thành tài sản đến vận hành, sử dụng, bảo trì và kết thúc tài sản. Bài viết khái quát kinh nghiệm của một số nước về quản lý TSC trong các CSGDĐH công lập hiện nay và một số khuyến nghị cho Việt Nam.

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