What are bóng đá hôm nay trực tiếp regulations on financial management of higher education institutions in Vietnam?
What are bóng đá hôm nay trực tiếp regulations onfinancial management of higher education institutions in Vietnam?
According to bóng đá hôm nay trực tiếp provisions of Article 66 of bóng đá hôm nay trực tiếpLaw on Higher Education 2012, as amended by Clause 34, Article 1 of bóng đá hôm nay trực tiếpLaw on Amendments to bóng đá hôm nay trực tiếp Higher Education Law 2018, bóng đá hôm nay trực tiếp financial management of higher education institutions is regulated as follows:
- Higher education institutions shall implement financial policies, accounting, auditing, taxation, asset valuation, and financial transparency according to bóng đá hôm nay trực tiếp provisions of law.
- For public higher education institutions that can fully ensure their regular expenditures, bóng đá hôm nay trực tiếp university council or school board shall decide on bóng đá hôm nay trực tiếp use of financial resources as follows:
+ Decide bóng đá hôm nay trực tiếp use of lawful income outside bóng đá hôm nay trực tiếp state budget to invest in projects implementing training, scientific research, and technology transfer activities;
+ Decide bóng đá hôm nay trực tiếp content and level of expenditure from tuition fees and other income, funding sources from ordered tasks or assigned tasks, including salaries, professional activities, and management expenses according to bóng đá hôm nay trực tiếp internal expenditure regulations of bóng đá hôm nay trực tiếp higher education institution.
- Higher education institutions assigned tasks by bóng đá hôm nay trực tiếp State with associated state budget funding must manage and use these funds in accordance with public financial management and public asset management laws.
- bóng đá hôm nay trực tiếp financial surplus from bóng đá hôm nay trực tiếp income and expenditure of training, science, and technology activities of private higher education institutions must allocate at least 25% for bóng đá hôm nay trực tiếp development of bóng đá hôm nay trực tiếp higher education institution, education activities, infrastructure construction, equipment procurement, training, and retraining of lecturers, educational management staff, employees, serving learners' study and activities, and fulfilling social responsibilities.
For non-profit private higher education institutions, bóng đá hôm nay trực tiếp entire financial surplus from annual accumulated revenue and expenditure is indivisible common property of bóng đá hôm nay trực tiếp school community to continue investing in bóng đá hôm nay trực tiếp development of bóng đá hôm nay trực tiếp higher education institution.
- Annually, higher education institutions must conduct audits and disclose financial statements, and bóng đá hôm nay trực tiếp use of financial resources must comply with bóng đá hôm nay trực tiếp provisions of law.
What are bóng đá hôm nay trực tiếp regulations onfinancial management of higher education institutions in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp financial sources of higher education institutions in Vietnam?
Based on Article 64 of bóng đá hôm nay trực tiếpLaw on Higher Education 2012, as amended by Clause 32, Article 1 of bóng đá hôm nay trực tiếpLaw on Amendments to bóng đá hôm nay trực tiếp Higher Education Law 2018, bóng đá hôm nay trực tiếp financial sources of higher education institutions include:
- Revenues of higher education institutions, including:
+ Tuition fees and income from training, science, and technology activities, and other service revenues supporting training activities;
+ Revenue from order-based training, research by bóng đá hôm nay trực tiếp state, organizations, and individuals; performing state-assigned tasks;
+ Revenue from investments of domestic and foreign organizations and individuals; additional financial sources from bóng đá hôm nay trực tiếp annual activities of higher education institutions;
+ Revenue from business activities, community services, financial investments (if any), and other lawful revenues;
+ Loan capital.
- Sponsorships, aids, donations from alumni, organizations, individuals domestic and foreign.
- State budget allocations (if any).
What principles govern bóng đá hôm nay trực tiếp management and use of assets in public higher education institutions in Vietnam?
Based on Clause 1, Article 67 of bóng đá hôm nay trực tiếpLaw on Higher Education 2012, as amended by Clause 35, Article 1 of bóng đá hôm nay trực tiếpLaw on Amendments to bóng đá hôm nay trực tiếp Higher Education Law 2018, bóng đá hôm nay trực tiếp following provisions apply:
Management and use of assets in higher education institutions
1. Assets of public higher education institutions shall be managed and used according to bóng đá hôm nay trực tiếp principles of public asset management and utilization.Higher education institutions are allowed to use public assets for business, leasing, joint ventures, and partnerships in accordance with bóng đá hôm nay trực tiếp law to develop higher education, ensuring maintenance and development, suitable to bóng đá hôm nay trực tiếp educational environment.
- Assets of private higher education institutions, and non-profit private higher education institutions shall be managed and utilized according to bóng đá hôm nay trực tiếp following principles:
a) State assets and land use rights granted by bóng đá hôm nay trực tiếp State to bóng đá hôm nay trực tiếp higher education institution must be managed and used according to bóng đá hôm nay trực tiếp laws on public asset management and land laws. They shall not be converted into private ownership under any circumstances. Any changes in bóng đá hôm nay trực tiếp use of other state assets must follow bóng đá hôm nay trực tiếp principles of maintenance and development; land use changes must comply with bóng đá hôm nay trực tiếp provisions of land laws;
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Thus, bóng đá hôm nay trực tiếp principles for managing and using assets in public higher education institutions align with public asset management and utilization principles.
Public higher education institutions are allowed to use public assets for business, leasing, joint ventures, and partnerships to develop higher education, ensuring maintenance and development, suitable to bóng đá hôm nay trực tiếp educational environment.