MINISTRY OF EDUCATION AND TRAINING MINISTRY OF HOME AFFAIRS NATIONAL ACADEMY OF PUBLIC ADMINISTRATION DINH THI HAI YEN FINANCIAL MANAGEMENT OF TRAINING AND RETRAINING UNITS UNDER MINISTRY OF TRANSPORT Major: Public Management Code: 34 04 03 SUMMARY OF DOCTORIAL DISSERTATION ON PUBLIC MANAGEMENT HANOI, 2019 The Works was completed at: NATIONAL ACADEMY OF PUBLIC ADMINISTRATION Scientific supervisors: 1: Dr Nguyen Ngoc Thao 2: Assoc Prof Dr Nguyen Trương Giang Critic 1: ………………………………………………………… ………………………………………………………… Critic 2: ………………………………………………………… ………………………………………………………… Time: at ……… h … day … month … year The dissertation will be defended in front of the Dissertation assessment Council at grassroots level Location: Doctorial dissertation defence room - Meeting room… Building ……, National Academy of Public Administration No.: 77 - Nguyen Chi Thanh Road - Dong Da District - Hanoi It is possible to study the dissertation at National Library of Vietnam or library of National Academy of Public Administration FOREWORD Reasons for choosing the topic In our country, education and training has been identified by the Party and the State as the "leading national policy" In recent years, public spending on education and training, together with socialization, has created a considerable financial resource It is that policy, which has created favorable conditions for education and training (including training and retraining) to have significant development and reap many important achievements And it is the large scale of financial resources for training and retraining that imposes an urgent requirement on financial management In addition to the achieved results, the financial management of public non-business training and retraining units in general and under the Ministry of Transport particularly, there are still many shortcomings from the legal framework to mechanisms, policies and implementation process that need to be further improved Due to this fact, the study of financial management for public non-business units under Ministry of Transport in a scientific way is very necessary, which is the starting point for the author to choose the topic "Financial management of training and retraining units under the Ministry of Transport" as a research thesis Purpose, task of research 2.1 Purpose of research To clarify the scientific basis and practice of financial management of public non-business training and retraining units under Ministry of Transport Propose solutions to improve financial management of public non business training and retraining units in general and the Ministry of Transport in particular 2.2 Task of research Firstly, an overview of issues related to the topic, acquisition, inheritance of works, identification issues and content of the thesis should be further studied and resolved Secondly, Systematize and clarify theoretical issues about financial management of public non-business units Drawing on practical experience of some countries in the world implied for Vietnam and Ministry of Transport in particular Thirdly, Survey, analyze and assess the status of financial management of public non-business training and retraining units under the Ministry of Transport; indicate results, limitations and causes of financial management for public non-business training and training units under Ministry of Transport Fourth, Analyze the influencing factors Proposing solutions and recommendations to improve financial management of public non-business training and retraining units under the Ministry of Transport in the direction of financial autonomy Object and scope of research 3.1 Object of research Practical and theoretical issues related to financial management of public non-business training and retraining units under the Ministry of Transport 3.2 Scope of research - Scope of space: Researching on the scientific basis of financial management of public non-business training and retraining units The current state of 11 public non-business training and retraining under Ministry of Transport - Scope of time: Studying financial mechanisms and policies for a period of 13 years, from 2006 (applying the financial mechanism under Decree No 43/2006 / ND-CP), up to now according to Decree No 16/2015 / ND-CP Survey data for years (from 2012-2017) Proposing the solution to perfect financial management with a vision to 2030 - Scope of content: Financial management is studied in the thesis including contents: Managing activities of creating financial sources; manage the use of financial resources; manage the distribution of financial performance; public property management; organizational structure of financial management; inspect, supervise and supervise financial activities for public non-business units Research Methodology 4.1 Methodology and specific methods * Methodology The thesis topic uses dialectical materialism, historical materialism combined with the basic principles of economic science to analyze and evaluate, systematize theoretical basis and practice on financial management * Specific methods: The whole includes methods: quantitative, qualitative and quantitative and qualitative combination - Quantitative method: Summarizing and analyzing data collected through interviews; survey; collectibles on books, magazines; Search the website Using statistical software and data analysis, linear correlation regression model Clustering Analysis (CA) - Qualitative method: Document research; Collect information; Directly exchange and discuss with experts in each unit of 42 people, including heads and deputy heads; managers in charge of Financial Accounting Department; officials and employees in the unit; Pupils Pupils - Method of quantitative and qualitative combination: Compare the results of synthesis and analysis with the experience of other countries to propose appropriate solutions and recommendations 4.2 Approach and research framework 4.2.1 Approach Improving financial management is considered in the dialectical relationship between quantity and quality, between immediate and long term Should be approached in a comprehensive, systematic view Research in dialectical relationship between theory and practice of financial management 4.2.2 Research framework The dissertation proposes a financial management research framework of public non-business training and retraining units under the Ministry of Transport Describe and explain logically the relationship between the research content Proposing practical solutions through the current state of financial management of public non-business training and training units under the Ministry of Transport Research questions and scientific hypotheses 5.1 Research questions of the thesis How is financial management for public non-business training and retraining units? What factors influence? What are the limitations and problems posed to financial management? What needs to be done to renovate the mechanism of financial management of public non-business units under the Ministry of Transport in the coming period? 5.2 Scientific hypothesis If researching, finding out and pointing out the basic causes leading to shortcomings and limitations in financial management, a system of appropriate management solutions to overcome the shortcomings and fulfillments will be built to fit more practical New contributions of the thesis 6.1 About the theory The thesis has clarified scientific and practical basis for financial management From there, identify the content of research to improve financial management 6.2 About practice (1) Analyze the impact of the financial mechanism on units from 2006 to the present, comprehensively assess the reality of financial management of public non-business training and retraining units under the Ministry of Transport carriage Clarify the financial management mechanisms and policies currently in effect; major policies of the State and industries to promote financial autonomy (2) Studying experiences of some countries in the world to draw lessons that can be applied to Vietnam (3) Identify and analyze the main factors affecting financial management results (4) Assessing the achieved results, limitations and problems posed for the improvement of financial management; Proposing a group of solutions to improve financial management by 2030 The meaning of the thesis - In theory: The dissertation presents a systematic scientific basis for financial management of public non-business training and retraining units - In practice: The thesis analyzes the reality of financial management with contents Find out the limitations, the causes of the limitations The research results and recommendations of the thesis have practical reference values for financial management activities for public non-business training and training units under Ministry of Transport The structure of the thesis In addition to the introduction, conclusion, list of published works of the author, references, appendices, tables, diagrams The main content of a structural thesis consists of chapters: Chapter 1: Overview of research projects related to the thesis Chapter 2: Scientific basis for financial management of public non-business training and retraining units Chapter 3: Current situation of financial management of public nonbusiness training and retraining units under the Ministry of Transport Chapter 4: Solutions to improve financial management for public nonbusiness training and training units under Ministry of Transport CHAPTER OVERVIEW OF RESEARCH WORKS RELATED TO THE THESIS In fact, there have been quite a lot of valuable research works, close to the field of the topic Can be classified into the following research angles: 1.1 Overview of works related to the thesis 1.1.1 Some foreign research works Including 16 scientific works divided into two groups: (1) The group of research works on financial management and public finance management (2) Group of research works on financial management of public non-business training and retraining units 1.1.2 A number of research works in the country There are 22 scientific works divided into two groups: (1) The group of research works on financial management and public finance management (2) Group of research works on financial management of public non-business training and retraining units The research results of the above scientific works are good references for the author during the process of implementing the project 1.2 General assessment of research results related to the thesis topic and the issues that need further study 1.2.1 General assessment of research results related to the thesis topic Some research works are somewhat related to the topic at different angles On that basis, the main contents that have been studied and the thesis will absorb and inherit are: Firstly, the thesis inherits and continues to develop in establishing the financial management theory framework on Public nonbusiness training and retraining units associated with practical conditions of the Ministry of Transport Secondly, in order to improve the financial management of public non-business training and retraining units, requires the State, ministries and branches to focus on perfecting institutions, mechanisms and policies Towards socialization, strengthening autonomy and decentralization for public non-business units to train and foster Thirdly, Financial management should be put in the context of market economy; financial management model such as enterprises, applying the state mechanism of ordering and bidding for services Fourth, financial management studies affirm that the most important thing for strict and effective management is institutions, mechanisms, policies and the promulgation of government regulations Fifthly, Financial management should be based on outputs, the state budget follows the normsbased ordering mechanism; Studies have analyzed the impact of policies, drawing lessons to improve financial management of training and retraining in the context of renewing education and training in our country in general 1.2.2 Issues raised need further research 1.2.2.1 The content has not been focused on intensive research (i) Theoretical and practical basis of financial management of public nonbusiness training and retraining units (ii) Problems of management methods, tools and organizational structure of financial management; financial management mechanism for public non-business training and retraining units currently (iii) Factors affecting financial management activities of training and retraining (iv) Financial management status of public non-buisess training and retraining units under Ministry of Transport; limit; reason (v) Orientations and solutions to improve financial management of public non-business training and retraining units under the Ministry of Transport in the following years will continue to be addressed 1.2.2.2 The main issues should be studied and solved by the thesis - In theory: Inheriting the published research results, the thesis continues to systematize and establish the financial management theory framework of public non-business training and retraining units Focusing on clarifying financial management concepts, characteristics and subjects; the need for financial management, financial management content of public non-business training units; explore the factors affecting financial management; draw on the values to be consulted from the financial management experience of some countries, thereby applying them to financial management of public non-business units in general in Vietnam and public non-business training and retraining units under the Ministry of Transport in particular - Regarding practice: Firstly, Managing financial activities from the perspective of public finance management should be concerned such as: institutions, the promulgation of documents, mechanisms, policies and organizational management apparatus finance and payment, inspection and supervision of financial activities in a sectoral ministry in the field of education and training need to continue a more comprehensive and appropriate research Secondly, the research works on financial management approach at different angles and scopes Public non-business training and retraining units under Ministry of Transport have not been studied Thirdly, To overcome the limitations of the state budget allocation on average, the payroll norms for the transportation industry are heavy or difficult and cannot be mobilized from the socialization due to the great peculiarities Fourthly, systematic research from planning work, institutional system, policy, organizational structure to financial management method and content will be an important scientific basis for the completion of financial management for a specific ministry or branch (Ministry of Transport) Fifthly, From the development of scientific arguments (theoretical and practical basis), the direction and solution of perfecting financial management for public non-business training units under the Ministry are proposed Transport ahead of time requires a radical renovation in administrative reform, industry development to 2030 and subsequent years Sixthly, Proposal to financial management entities (Government, Ministries) some issues on institutions, investment, planning and implementation of policies to improve financial management for the Public non-business units of training and retraining under the Ministry of Transport (collected from learners), thus the state budget Partially guaranteed funding only The State issued a financial mechanism to overcome the expectation of relying on the budget 2.1.2.2 Financial characteristics of public non-business training and retraining units Originating from the role of public non-business training and retraining units, on socio-economic development Financial characteristics expressed through activities: creating financial sources; use of financial resources; distribution of financial performance; internal spending regulations and public property management 2.2 Financial management of public non-business training and retraining units 2.2.1 Concept “Financial management of public non-business training and retraining units is the operation of financial management entities through intentional use by management methods and tools to influence and regulate control activities of finance to achieve the goal of training and retraining ” In financial management activities, the required issues must be properly identified about: Financial management subject; subjects of financial management; Financial management content Doing well the above contents helps the State to promulgate appropriate mechanisms and policies to bring about public spending efficiency 2.2.2 Principles, methods and tools of financial management for public nonbusiness training and retraining units 2.2.2.1 Principles of financial management for public non-business training and retraining units Financial management of public non-business training and retraining units should comply with the principle: Firstly, the principle of planning Second, the principle of unity and compliance with laws Thirdly, the principle of saving and efficiency Fourth, the principles of openness, transparency and accountability 10 2.2.2.2 Method of financial management for public non-business training and retraining units Financial management of a public non-business units may apply one of the following methods: First, the method of full and sufficient payment Secondly, the method of revenue and expenditure difference Third, the management method according to norms Fourth, Management under economic contract bidding, contracting spending Fifth, Manage according to funding estimates It is possible to apply multiple methods together to ensure the highest management efficiency 2.2.2.3 Financial management tools for public non-business training and retraining units There are many financial management tools, including: Firstly, the system of laws and policies of the state Second, Work plan Thirdly, Regarding the internal spending regulations Wednesday, Accounting and inspection Fifth, Organize the financial management apparatus The application can use one of the tools or two or more tools at the same time With the State, the management tendency does not interfere deeply with the units 2.2.3 Content of financial management for public non-business training and retraining units 2.2.3.1 Managing financial creation activities 2.2.3.2 Managing the use of financial resources for public non-business training and retraining units 2.2.3.3 Distributing financial performance results 2.2.3.4 Managing public assets at public non-business training and retraining units 2.2.3.5 Organization of financial management apparatus 2.2.3.6 Inspection, examination and supervision of financial activities 2.3 Factors affecting the financial management of public non-business units There are two main groups of factors affecting financial management in 11 public non-business units that are trained: Objective factors group (economic, political, social, legal and regulatory environment) financial mechanism and mechanism of the State for public non-business units to train and foster) Subjective factor group (Characteristics of public non-business units training and retraining Human resources and financial management capacity Factors on material conditions Elements of financial resources) Factors are quantitatively analyzed in detail in Chapter of the thesis 2.4 Experience in financial management of public non-business training and retraining units in the world and lessons learned for Vietnam 2.4.1 Experience in financial management of public non-business units and public non-business training and retraining units in the world The thesis goes into researching experiences of countries: China; Korea; Singapore; US and East Asian countries on: Institutions; financial mechanism (Budget revenue estimation; Management of regular expenditures; Project budget management; Budget use management; Appraisal of state budget estimates); Regarding the implementation of financial publicity; On the autonomy mechanism for public-service-training units On public finance reform; Regarding the financial mechanism of higher education and training East Asian countries focus on researching higher education financial autonomy Through research, countries have many similarities and should be consulted and learned for financial management of public non-business training and retraining units in Vietnam in general and the Ministry of Transport in particular 2.4.2 Lessons learned for financial management of public non-business training and retraining units in Vietnam For public non-business training and retraining units in Vietnam in general: Firstly, it is necessary to improve institutions, mechanisms, policies and documents on financial management Secondly, Facilitate the increase of financial resources from non-business revenues (outside the state budget) 12 Thirdly, renovating the financial management of public non-business training and retraining units in the direction of autonomy and self-responsibility Fourthly, renovating the mechanism of allocating funds from the state budget Fifth, renew the financial support mechanism for learners Sixth, it is necessary to establish an association of public non-business units to train and foster, especially a group of units with the same training system Seventh, from the experience of the degree of autonomy East Asia countries draw lessons for Vietnam the increasing trend of financial autonomy for public non-business training and retraining units does not mean the budget The state terminates the allocation of operational funds The tendency for units to set their own tuition fees is higher than the annual ceiling fee Authorized autonomy of staff norms and salary However, no country allows complete autonomy of all aspects For public non-business units under the Ministry of Transport: (i) Legal regulations should be agreed, avoiding "half-hearted" autonomy (ii) It is necessary to promulgate documents guiding specific mechanisms for the application of rights (iii) Enhance decentralization in management and use of state budget funds between agencies and units (iv) Reform the method of allocating and allocating state budget funds in the direction of output, the mechanism of ordering and assigning tasks (v) Autonomy for public nonbusiness training and fostering units should be assigned in a synchronized manner (vi) Centralized financial management directs, mobilizes, coordinates and supervises Management and implementation should assign units to actively build: regulations; list of public non-business and regulations, techno-economic norms for the training sector (vii) To attach importance to the inspection, examination, supervision, audit and construction of sanctions against violations (viii) The organization of financial management apparatus should pay attention to the qualifications of people working in accounting and retraining Strengthen the application of financial management information technology To promulgate internal financial management procedures, set up a section (section) to supervise financial activities and must enhance self-inspection 13 CHAPTER CURRENT SITUATION OF FINANCIAL MANAGEMENT OF PUBLIC NON-BUSINESS TRAINING AND RETRAINING UNITS UNDER THE MINISTRY OF TRANSPORT 3.1 Overview of public non-business training and retraining units under the Ministry of Transport 3.1.1 The system of public non-business training and retraining units under the Ministry of Transport curently - The Ministry of Transport is a Government agency, performing the function of state management of road, railway, inland waterway, maritime and aviation transportation throughout the country Currently there are 11 (eleven) public non-business units providing training and retraining; including universities, Institute of Transport Administration and Management Cadres and colleges Multidisciplinary training, all public non-business units The organizational structure is decided by the Ministry - The organizational model of public non-business training and retraining units under Ministry of Transport comprises administrative levels as follows: The first-level unit is the managing ministry; The Ministry's level 2-level units are attached non-business public training and retraining units; Level units include units under level - The overall evaluation of the system of public non-business units under the Ministry of Transport has renewed the training program towards the application of new scientific and technological advances foreign language ability as prescribed With training activities have strengthened the adaptation program, skill training Meeting the needs of training human resources that require high quality of the industry However, there are difficulties due to not recruiting enough targets according to planning, the transportation industry is no longer a priority for students, and there is a lack of funding to invest in 14 equipment to serve real learning close to practical requirements makes the vocational training units less competitive compared to other industries 3.1.2 The peculiarities of the transport sector affecting financial management of public non-business units Training and retraining of public non-business training and retraining units under Ministry of Transport with specific characteristics for reasons: Being a large, heavy, toxic and specialized production industry (Maritime industry, Aviation, Railway, Inland waterway, Road) Public non-business training and retraining units under Ministry of Transport were established from uneven types, so the shortage of manpower, especially the teaching staff, was not high The number of units belonging to the college block is many Training costs for the transportation industry are quite high due to the practice that requires machines, simulation equipment, transportation industry training is always associated with the factory, practice Vocational training has the ability to recover capital slowly, so the implementation of socialization of training is still limited With the specific characteristics of transportation training and fostering, it has a great impact on the financial management of public non-business training and training units under the Ministry of Transport 3.2 Current status of financial management of public non-business training and retraining units under the Ministry of Transport 3.2.1 Legal basis and financial management mechanism of the state for public non-business training and retraining units under the Ministry of Transport 3.2.1.1 Legal basis of the state Since the Government issued Decree No 10/2002/ND-CP; Decree No.43/2006/ND-CP; Decree 16/2015/ND-CP Resolution No.19-NQ/TW Resolution No.08/NQ-CP of January 24, 2018, Decision No.429/QD-BTC of March 29, 2018, of the Ministry of Finance, promulgating the Action Plan for 15 implementation of Resolution No.19-NQ/TW Currently, the Ministry of Finance has been studying to develop a Decree amending and supplementing Decree No.16/2015/ND-CP in the direction of comprehensive financial autonomy for public non-business units and soon to issue separate decrees in the field of education and training For refresher activities Decree No.101/2017/ND-CP; Decision No.163/QD-TTg Circular No.139/2010/TT-BTC To date amended and supplemented in Circular No.36/2018/TT-BTC In addition, the documents of the sector and field also need to be implemented synchronously 3.2.1.2 Financial management mechanism for public non-business training and retraining units under the Ministry of Transport It is implemented in accordance with the regulations in which there are stages, namely: Period 2006-2015: According to Decree No.43/2006/ND-CP From 2015 to present: Continue to implement according to Decree 43/2006/ND-CP and Decree No.16/2015/ND-CP of the Government * General assessment: Regarding institutions, mechanisms and policies of the State: The principle of centralized and unified management under the State Budget Law; State budget revenues and expenditures focus on the State Treasury; Construction, budget settlement, inspection and audit were implemented to ensure financial discipline; Strengthen inspection and supervision, strengthen internal inspection Promote autonomy for public non-business units; Regulation on management and use of public properties; Internal spending regulations have overcome the wasteful use, wrong entries, transparent and democratic implementation in state management Units will promote their autonomy, the State has more effective financial management tools 3.2.2 Current status of financial management of public non-business units under Ministry of Transport 3.2.2.1 Actual situation of managing activities of creating financial sources 16 3.2.2.2 Actual situation of managing activities using financial sources 3.2.2.3 Actual situation of distribution management of financial performance 3.2.2.4 Current situation of public property management 3.2.2.5 Organizing the financial management apparatus for public nonbusiness training and retraining units under the Ministry of Transport 3.2.2.6 Status of bar, inspection and supervision of financial activities 3.3 Restrictions and causes of financial management of training and retraining units under Ministry of Transport 3.3.1 Shortcomings and limitations of financial management of public nonbusiness units under the Ministry of Transport 3.3.1.1 Existence and limitations of institutions, mechanisms, state policies and promulgation of internal spending regulations - Regarding state institutions, mechanisms and policies: Regarding the competence to promulgate spending regimes, criteria and norms not yet specified in the Law assigned to the Government for regulation and difficulties in implementation The financial mechanism is still inadequate Autonomy has many limitations Guidance documents between ministries are overlapping - Regarding the management of internal spending regulations: Many regulations are not specific Using financial resources that are too focused on dealing with personal expenses, Units are still confused when collecting opinions for issuance There is still a delay in completing the annual amendments, and building a rule of internal spending is still formal 3.3.1.2 Shortcomings and limitations of financial management of public nonbusiness units under the Ministry of Transport a Regarding the management of financial resource creation activities: b Regarding the management of the use of financial sources c In terms of distribution of financial performance and additional wage spending 17 d Regarding public asset management e About organizational structure of financial management f About bar, checking and supervising financial activities 3.3.2 The cause of the limitations 3.3.2.1 Objective reasons a Institutional, mechanism, state regulations Some limitations of the State Budget Law; Regarding the system of mechanisms and policies; Regarding the system of state financial legal documents; Regarding standards, norms issued b Cause of limitations in management according to internal spending regulations 3.3.2.2 Subjective reasons a Mechanisms and financial management policies b Causes of financial management restrictions on public non-business training and retraining units under the Ministry of Transport  Regarding the management of financial creation activities:  Regarding the management of activities using financial sources:  Regarding distribution using financial performance and payment of additional wages:  Regarding public asset management:  About organizational structure of financial management  Regarding the inspection, supervision and supervision of financial activities CHAPTER ORIENTATION AND PERFECT SOLUTIONS FOR FINANCIAL MANAGEMENT OF NON-BUSINESS UNITS TRAINING AND RETRAINING UNDER MINISTRY OF TRANSPORT 4.1 Opportunities and challenges in financial management of public nonbusiness training and retraining units under Ministry of Transport 4.1.1 About the opportunity 18 Our Party and State have issued many important documents Ministry of Transport concretizes the directing and focusing views PAR This will be an opportunity for the units to make adjustments and supplements to their operational model and development strategy Importantly, it contributes to promoting the process of institutional improvement on financial management including the State Budget Law 4.1.2 About the challenge The social goals of education and training may be affected The challenge of "multidisciplinary" but still requires is a key industry Strict requirements on managerial qualifications, qualifications and quality of the team, financial capacity Regulatory mechanisms governing the education market, especially the lack and weak university education, will lead to unfair competition It is opportunities and challenges that require organizations to identify appropriate goals and solutions to build and complete the strategy successfully 4.2 Orientation for perfecting financial management of public nonbusiness training and retraining units under Ministry of Transport 4.2.1 About perspective Ensure compliance with applicable State Budget Law Promote administrative reform, improve transparency and publicity Strengthen inspection, control, audit to improve discipline and discipline in financial management Acquire experience of financial management of countries and ministries, apply them to the reality of the transport sector; ensure step by step in accordance with state policies in each period Perfecting financial management mechanism with the overall goal of reducing state budget spending 4.2.2 About the goal For good financial management, the management objective associates financial management with financial sustainability corresponding to the output quality Determining the content of financial management is not merely about 19 managing revenues and expenditures, but also managing all activities related to the unit Need to develop a financial management process scientifically Determining the development strategy of the units until 2030 implementing the autonomy of recurrent expenditure, recurrent expenditure autonomy and investment spending The objective of financial management is associated with the expansion of autonomy and self-responsibility 4.2.3 Orientation to perfect financial management 4.2.3.1 Orientation of development models of training and retraining units under the Ministry of Transport 4.2.3.2 Orientation to improve financial management for training and retraining units under the Ministry of Transport 4.3 Solutions to improve financial management for public non-business training and retraining units under Ministry of Transport On the basis of the department, the practical basis proposed solutions However, improving financial management should focus on: Firstly, Ensuring the undertakings and inheritance of current policies and regulations on the development of units Secondly, Ensuring practicality, uniformity and feasibility; suitable with requirements and characteristics of human resource development conditions in the transport sector Third, Meet the basic requirements of innovation, comprehensive Develop according to the trend of integration and suit the development strategy of the units until 2030 Fourthly, The proposed solutions are associated with the development goals of the transport industry to 2030 and the following years The solution to perfect financial management focuses on the following groups: 4.3.1 Improving institutions and regulatory framework; mechanisms and policies on financial management for public non-business training and retraining units under Ministry of Transport 4.3.1.1 Improving institutions and legal framework on financial management 20 It is necessary to continue amending, supplementing and perfecting laws, mechanisms and policies Complete the legal documents on financial management on the principle of increasing the validity period, reducing overlapping, simplifying administrative procedures Perfecting the provisions of the law on criteria for classifying public non-business units to train and foster Enhancing the completion of management tools and the role of inspection and supervision by state management agencies in the provision of training and retraining services in order to promote positive factors and limit The opposite of market mechanism 4.3.1.2 Perfecting the financial mechanism for public non-business training and training units under the Ministry of Transport a For training units (colleges and universities) b For providers of refresher services 4.3.1.3 Complete internal spending regulations The orientation of developing internal spending regulations should link the distribution of financial results with the dedication of its members and units and towards the long-term sustainable development of each unit, ensuring State regulations 4.3.2 Group of solutions to improve financial management contents for public non-business training and training units under Ministry of Transport 4.3.2.1 Complete solution for managing activities to create financial sources 4.3.2.2 Complete solution for managing activities using financial sources 4.3.2.3 Perfect solution for distributing financial performance and paying increased salaries 4.3.2.4 Complete solution for public asset management 4.3.2.5 Complete solution for organizing financial management apparatus 4.3.2.6 Solutions to perfect the bar, inspect and supervise financial activities 21 4.3.3 Group of other solutions 4.3.3.1 Applying the quality management system according to ISO standards and applying information technology in financial management to public non-business units of training and retraining under the Ministry of Transport and centralized establishments Financial data at the Ministry of Transport 4.3.3.2 Studying and applying financial management model according to enterprise management model 4.3.3.3 There is an incentive mechanism to link training with scientific research 4.3.3.4 Perfecting the organization of the system of financial statements, financial analysis and disclosure 4.4 Request 4.4.1 For the Government 4.4.2 For Ministry of Finance 4.4.3 For Ministry of Education and Training, Ministry of Labor - Invalids and Social Affairs, Ministry of Home Affairs 4.4.4 For Ministry of Transport 4.4.5 For public non-business training and retraining units under Ministry of Transport CONCLUSION Improving financial management is a matter of great concern of the Party and State Financial management of public non-business training and retraining units under Ministry of Transport in recent years has basically met the requirements, creating important resources to contribute to the implementation functions and tasks assigned by the State to Ministry of Transport Facing new requirements and new management mechanisms, financial management of 22 public non-business units under the Ministry of Transport are facing certain difficulties and limitations Through researching the current situation of financial management for units, these limitations can be seen for main reasons: Institutions, mechanisms and policies for financial management are still inadequate and overlapping Inappropriate regulatory documents; Organizational structure and capacity of financial management officials have not met the requirements The regulation system is not complete Awareness of financial management is not really right Inspection, inspection, supervision and handling of violations have not been given adequate attention In the coming time, it is necessary to have a system of synchronous and effective solutions, which can apply the solutions proposed by the thesis: 1) Review, build and complete documents related to financial management major; 2) Building and perfecting institutions and financial autonomy mechanisms, promoting the application of information technology in management; 3) Complete and supplement the regulations on financial management; 4) Strengthening solutions to mobilize financial resources to develop operations; 5) Strengthening the bar, inspection and supervision; 6) Consolidate the apparatus, improve the quality of the financial workforce With both theoretical and practical results, it can be affirmed that the financial management of public nonbusiness units under Ministry of Transport can be confirmed and necessary Financial management is influenced by many factors and is in the process of perfecting management mechanisms and policies, so many researchers and managers are interested in both theory and practice Within the scope of the thesis, the author has tried to present the research contents in the most complete way to achieve the set research objectives, but due to the limited research capacity, it will not avoid defects and omissions We hope to receive the attention and suggestions of scientists and readers so that the author can absorb and complete her research 23 LIST OF WORKS PUBLISHED OF THE AUTHOR RELATED TO THE THESIS Off-budget financial fund - problems and solutions, State Management Review, No 210, July 2013 Economic restructuring and problems raised for fiscal policy reform in Vietnam, Journal of State Administration, No 208, May 2013 Autonomy for educational and training institutions - from the perspective of the Transport industry, State Management Magazine No 273, October 2018 Promoting industrial application 4.0 in financial management from the State Treasury - Difficulties and challenges for the financial sector, State Management Magazine No 272, September 2018 Financial management at the training and retraining units of Ministry of Transport, Finance Magazine, term - March 2019 (700) 24 ... activities Decree No.101/2017/ND-CP; Decision No.163/QD-TTg Circular No.139/2010 /TT- BTC To date amended and supplemented in Circular No.36/2018 /TT- BTC In addition, the documents of the sector and... To attach importance to the inspection, examination, supervision, audit and construction of sanctions against violations (viii) The organization of financial management apparatus should pay attention... follows: The first-level unit is the managing ministry; The Ministry's level 2-level units are attached non-business public training and retraining units; Level units include units under level