Nghien cAu frao doi Doi mii cong tac giang day iie toan i dai iipc • Kho khan vd thdch thiifc S PGS TS Mai Thj Hô ng Mlnh* Trong diSn dan glao due nam 2011, Ong Map Goerge, Giang vien tnidng Dai hgc[.]
Trang 1Doi mii cong tac giang day iie toan i dai iipc •
Kho khan vd thdch thiifc
S PGS.TS Mai Thj Ho^ng Mlnh*
Trong diSn dan glao due nam 2011, Ong Map Goerge, Giang
vien tnidng Dai hgc RMITtai Vi$t Nam phit bidu:" Thi tnfdng tieu
dung trong nitdc dang ngay cing trd nen kh6t khe han rat nhiSu
khi mi khach hang den dSmong cac djch vu cd chdt lugng tot
hon trong mdi khu vi/c trudc khi hg quyet dinh se mua cai gi va
mua td ai Cach duy nhdt cho cac Cty cd thd tdn tai la thue cac
chuyen gia tdt nhat vdl cic ky ning toi tin nhdt lim viec cho
minh Van de trong thi/c te li bing each nio mgt dat nitdc nhu
Viet Nam cd thd dat dugc muc tieu niy." C6 thd ndi day li mdt
cau hoi Idn dugc dat ra nhu mgt thich thdc cho cic trudng dal
hgc Vl$t Nam ndi chung vi cho khoi cac trudng dai hgc co dio
tao kd toin- kidm toan ndi rieng Trong khudn khS bii viet nay,
tac gia xin dugc gop mdt tidng ndi chung trong viec dSi mdi cong
tic dio tao ke toin kidm toan bac dai hgc hien nay
Co thd nhdn thd'y, chua
bao gid nghd ke
toan-kiem loan cd vi the nhu
llic nay va cung chua
bao gid, ndi lo ciia cac nha quan
Iy, cdc doanh nghiep (DN) ve
ngudn nhdn luc ke toan, kiem
loan, vd chdt lugng cflng tac ke
loan- kiem loan ndi chung va vd
ddi ngu chuyen gia kd toan kidm
loan ndi rieng lai Idn nhu Ific nay
Di ndng cao sflc canh tranh cua
DN, phai cd mflt bd mdy du manh
dd cung cdp cho nha quan tri
nhihig thdng tin chinh xdc, kip
thdi cho vide ra quyet dinh san
xudt, kinh doanh (SXKD) va ddy
cung chinh la nhimg Ihach thflc
dCii vdi dich vu gido due, dao tao,
nghien cfiu vd kdtoan
Trong cam kdt vd dich vu cua
Viet Nam gia nhdp WTO, cd ndi
dung cam kdt chung cho tdt ca cac
nganh va phdn ngdnh dich vii la
cac DN nudc ngoai dugc phep
thanh ldp hidn didn thuong mai tai
Viet Nam dudi cac hinh thflc hgp ddng hgp tdc kinh doanh, DN lien doanh, DN 100% vdn nudc ngoai
Vd cam kdt cu thd cd cac nfli dung lien quan ddn cdc phdn ngdnh dich
vu gido due, nghien cflu, lu vdh
Trong dd, dich vu giao due chi cam kdl cdc Iinh vuc: quan tri kinh doanh va khoa hgc kinh doanh, kinh tdhgc, kdtoan, ludt qudc tdva ddo tao ngdn ngu Nhu vdy, hdi nhdp kinh td qudc td va gia nhdp WTO tdc ddng, anh hudng ddn tinh huih hoat ddng ciia cdc trudng dai hgc, vien nghien cflu ndi chung
vd vd Iinh vuc kd loan ndi rieng bao gdm ca nhihig ydu id Ihudn Igi
va khd khdn:
1 Nhihig dieu kien thuin ldi:
Chi sau hon 10 ndm Viet Nam
da Ifing budc chuydn minh bdng viec thd chd hod cdc dinh ch€, he thdng phap Iy tao dieu kien cho mgi td chflc san sang hoa nhdp va
thdch thflc trong mfli trudng canh tranh He thdng phdp ludt vd kd loan- kidm loan ciia Viet Nam lidn llic dugc phdt tridn vd hodn thien hdnh cac c h u ^ muc vd ke' lodn vd kidm toan phfi hgp vdi tieu c h u ^ qudc tdva dugc qudc idthfia nhdn Cho d^n nay Viet Nam da ban hanh dugc 27 chudn muc kd loan
va 38 chudn muc kidm loan da bao qudt hdu hdt cac Iinh vuc hoat ddng cila mgi loai hinh DN, tao didu kien cho viec minh bach sd lieu, ddng thdi cung tao mdi tnidng ddu tu lanh manh, timg budc thuc hien cac cam kdt hdi nhdp trong Iinh vuc kd todn- kidm Viet Nam da cam ket hodc gia nhdp Vi thd cua ke toan va kidm loan Viet Nam ngay cang dugc dd cao khi Hiep dinh khung vd thfia nhdn Idn nhau (MRA) trong Iinh vuc kd loan va kidm loan da dugc
ky ket gifia 10 nudc ASEAN tai Hdi nghi Bfl trudng kinh td ASEAN idn thfi 10 vao thang 8/2011 vCra qua Tfi ddy cd thd khdng dinh sfl mfinh vd vai trd cua luc lugng kdtoan- kidm todn ngay cang dugc dd cao trong xa hdi, vi thd ddi hdi ciia xa hdi ddi vdi nhung ngudi lam nghd kd
todn-kidm todn ngay cdng \dn va dd
cung Id trgng Irach cua hoat dflng dao tao kd todn- kidm loan trong cdc trudng dai hgc va vien nghien cflu hien nay Ddng thdi, cdc trudng dai hoc, vien nghien cfiu cd chuyen ngdnh kd todn- kidm loan
• Khoa Ke toan- kiem toan, DH Kmh te Tp.Hd Clif Minh
Trang 2se cd didu kien md rdng hgp tdc
lien doanh vdi cdc co sd cua nudc
ngoai, qua dd cd nhidu thudn Igi
nghiem, phucmg phdp nghiep vu,
ky ndng chuyen mfln, cdng tdc ddo
lao, nghien cfiu cua nudc ta cd
didu kidn tidp cdn va theo kip trinh
dd tien tidn cua cac nudc tren thd
gidi Song hdnh vdi nhutig thudn
lgi thi cd cdc tidm ndng co ban ciia
dao tao kdtoan hien nay cd thd dua
tren ndn tang nhu cdu cua cdc khu
vuc kinh td cd quan he mdt thidl
de'n hoat dflng kd todn sau:
1 Vd khu vuc DN thi sd lugng
DN tdng trudng nhanh chdng vdi
didm cudi ndm 2010, trong dd
rieng ndm 2010 sd Iugng DN ddng
ky dianh Idp mdi Id hon 90.000 DN
2 Thi trudng chutig khodn phat
tridn vdi tri gid vdn hod den cudi
ndm 2009 chidm 23,1% GDP
3 Cdc Qy kidm todn Viet Nam
chi trong vdng hon 10 ndm tfi ndm
1998 de'n nam 2011 phdt trien vdi
mdt tdc dd tang trudng binh qudn
23% ndm, dfli ngQ chuySn nghiep
trong giai doan nay la 20% nam
4 Khu vuc cdng phat tridn
nhanh chong cfing vdi phat tridn
ciia he thdng cac co quan hanh
chmh nha nudc cdc cd'p
2 NhiTng khd kh^n- thach thurc
va thlic trang
Thi trudng dich vu kd
toan-kidm todn thdng nhd't da vd dang
hinh thdnh trong khu vuc cdc nudc
ASEAN va qudc td vd ddi hoi su
chu£n bi d td't ca cac nudc thdnh
vien vd khudn khd phap Iy, vd sy
hdi hod cac chudn muc kdtoan, thu
hep khoang each ciia su khdc biet,
vd su phdi hgp va thdng nhd't cua
chucmg trinh, ndi dung dao lao,
hudn luyen, thi cii va ddnh gid chd'l
Iugng ddo tao, chd't Iugng dich vii,
vd su thfia nhdn Idn nhau cac
chfing chi hanh nghd cua mdi qudc
gia Cdc nudc se ddy manh xudl
khdu giao due sang nudc la nhdm
thu lgi nhudn, nudc ta trd thdnh thi
trudng giao due cua nudc khac
cdc trudng irong nudc cd nguy co mdt thi phdn Tugng tu nhu vdy tren linh vuc djch vu, nghien cflu
Hien nay cdc vien nghien cfiu nudc ngodi da thdm nhdp vdo thj trudng u-ong nudc, hinh thdnh cdc
vd thi trudng, nghien cflu tu vdn phdp luat, tu vd'n kd todn- kidm todn cho Ciic DN md cdc don vi tu vd'n, cdc CO sd nghidn cflu trong nudc chua cd kha ndng ddp Otig
Chinh VI vdy, cdc vdn dd thudc vd khoa hgc kd todn dugc ddt ra:
(1) Mdi trudng canh tranh quydt liCl ddi hdi cd sd lieu chfnh xdc, phdn tich kip thdi, dung ddn
dd cd nhflng bien phap, chinh sdch canh tranh thdnh cdng
(2) Khudn khd phdp ly ngay cdng chdt che, cd nhidu bidn dflng, thay ddi ddi hdi bd mdy tdi chfnh
-kd loan phai thay ddi kip thdi dai
Mat khdc, Tdp doan chiu su kidm tra giam sal cua Chi'nh phij, Qudc hdi nen cdc bdo cdo kdtodn phai kip thdi, chinh xdc
(3) Chi'nh sdch kdtoan thay ddi theo hudng ngay cang phuc tap, hdi nhdp chudn myc kd todn tai chinh qudc td nen ddi hdi chd't luong ddi ngu ngay cang cao
(4) Cac id chflc nhu cdc Tdp doan la don vi ldn, hoat ddng trfin quy md rdng, san phdm dich vu da dang, mfl hinh td chflc phflc lap nen ddi hoi rd't cao vd chd't lugng ddi ngfi kd loan dd dap flng dugc cac yeu cdu vd hop nhd't bdo cdo tai chiiUi, vd cdng tac quan tri tai chfnh, phdn tich ddnh gid hieu qua SXKD dich vu vd cua cdc dcfn vi trong Tdp dodn
(5) Cac Tdp doan kinh te hien nay dang cd dinh hudng ddu tu ra nudc ngoai nfin ddi hdi cd bd mdy
kd loan tdi chinh am hidu did dd, dung, thuc thi
(6) Cdc irudng dai hgc thidu cac thdng tin ki^n thflc vd nhu cdu thi Irudng trong vdng 10 dtfn 15 ndm tdi va trong tuong Iai xa hon
Cd thd nhdn dinh thdng thdn rdng
thuc id Bd Gido due va dao tao cung nhu cdc trudng dai hgc chua
cd mdt cdng trlnh nghidn cflu khoa hgc ndo dd cd thd dam bao rdng tnrdc khi phd duydt hodc gidi thieu cdc chuong trlnh ddo lao ndi chung vd ddo tao kd todn noi rifing
Id vd'n dd nay dugc dya trfin khao sal thi irudng
(7J Thyc trang vd chuang trlnh ddo lao kd lodn- kidm todn hifln nay: "Ilieo Didu 39 Ludt Gido due quy dinh vd muc tifiu, ndi dung vil yfiu cdu ddo tao d trudng dai hpc Id: "Ddo tao trinh dd dai hgc gidp sinh vifin ndm vthig kidn thflc chuyfin mdn vd cd ky ndng thuc hanh thdnh thao cd kha ndng ldm viec ddc ldp sdng tao vd giai quydl nhfing vdn dd thudc chuyen ngdnh dugc dao lao" Tuy nhifin, khung chucmg trinh cho chuyfin ngdnh kd toan ma Bd Giao due dao tao ban
hanh chu ydu nhdn manh ddn jibSa
gido due (Iai cuong, cdc yfiu cdu v^ kien thuc chuyen ngdnh con rdt thdp so vdi nhung yfiu cdu ciia IFAC, ddc diem nay chua thd hifin duoc tinh thdn hdi nhdp trong chucmg trinh dao tao vd phdn nao hgc mudn titfp tuc theo hoc cac
chuang trinh ddo tao hay thi \iy
bdng CPA 6 cdc qud'c gia khac theo chu& qudc ttf sau khi tdt nghifip Cd thd ndi, hifin tai dat hoan loan vao cdc trudng dai hpc, trong khi chua cd mdt ddnh gia v^ kha ndng ddp flng ciia chuang Irinh dao tao cua cac trudng trong viec thoa man cdc kitfn thfic, ky ndng cho ngudi hanh nghd ktf toan-kidm todn Ddc bifit la chucmg trinh dao tao vd tai chinh, ngdn hdng hodc ktf loan nganh (vi du kd todn du lich) Theo sd lidu thdng
ke hifin tai Viet Nam hifin c6 khoang 50 trudng dai hgc cd dao tao chinh quy vd ktf toan Ihdi lugng dai hgc Id 4 ndm Cac chuong trinh dao tao ktf toan chuih quy ciia Viet Nam cdn day quS nhidu mdn khdc Thdi lugng hoc ktf lodn chu ytfu Id IJ thuytft, it c6
Trang 3CO hdi thuc hanh nghe nghitfp
(8) Vd giao trinh: Ben canh
nhung gido trinh chi dugc bien
soan thudn tuy bdi chtf dd ktf loan
nhung cung cd khdng it giao trlnh
hien nay da dugc bifin soan dya
trdn cdc c h u ^ muc ktf todn cu thd
giao trinh cua Khoa ktf todn- kidm
lodn trudng Dai hoc kinh ttf
TPHCM Tuy nhien, hdu htft cdc
thdn cua cdc Thdng tu hudng ddn
chudn muc Tren thyc ttf, ddy chi Id
phdn hudng ddn thuc hanh nen han
chd phdn ndo dtfn kha nang suy
Iudn vd phdt tridn kitfn thfic ciia
sinh vien, cung cdn nhdn thflc mdt
vdh dd la he thdng chudn muc
qudc td vd crinh bdy bdo cdo tdi
chinh cung ludn thay ddt Do vdy,
vd vdn dung vdo didu kien Vifit
Nam la rdt cdn thitft
(9) Vd ddi ngu giang vifin:
Theo Thfl trucmg Bfl gido due
Nguydn Vinh Hidn la Sd giang
vifin dai hgc hifin nay chi mdi ddp
flng dugc "70% nhu cdu ihuc ttf Cd
the ndi nhdn dinh nay cd thtf dua
trfin cdc ca sd sau:
- Su phat tridn qua nhanh chdng
cua quy md dao tao trong han 10
tfi nam 1998 dtfn ndm 2011 cd trfin
thanh ldp mdi hodc ndng cdp,
trong dd 2/3 cd dao tao ngdnh ktf
loan Ap luc nay cdn tang Ifin tfi
viec phat tridn ddng thdi vdi cac htf
dao tao khdng chinh quy nhu: Vfia
hoc vfia Iam, lifin thdng tfi Cao
ddng len dai hgc van bdng 2, ddo
tao tfi xa
- Su phdt hidn cua nghd nghiep
fliu hfit nhdn luc chdl lugng cao,
trong khi thu nhdp ciia giang vien
cac trudng dai hgc khdng cao ndn
khd phat tridn ddi ngu giang vidn tfi
nhihig ngudi cd kinh nghiem thuc ttf
- Trong qua trinh hdi nhdp kinh
ttf qudc ttf, cflng tac giao due ddo
tao, nghien cflu ddi hoi phai dugc
chuytfn mdn hoa, ddi hdi ngudi
thiy phai cd trinh dd ngoai ngfl
Hidn nay, ddy cung la mdt didm
ytfu Didu nay se gdy khd khdn cho cdc trudng dai hgc, cdc vien nghifin cflu khi md rdng hoal ddng vd phdl vdy vd'n dd giang vifin ktf todn cd chd't lugng cao Id mdt thach thfic ldn cho cdc tnrdng dai hgc, cu thd:
Ddi ngu cdc giang vifin cd hgc hdm, hgc vi thl khdng cd ngoai ngfi hodc cd thl khdng nhidu hodc cd Anh do trudc dd hg dugc ddo tao 6 cdc qudc gia khflng sfl dung titfng Anh, doi ngu giang vifin tre cd ngoai ngfi nhung chua cd nhidu kinh nghifim thuc tidn
Khd khdn chung vd ddi ngu ldm cflng lac dao lao, giang day trong nudc hifin nay la chd dd dai
ngd thfi lao cdn thd'p so vdi ca sd
ddo tao nghien cfiu nudc ngoai Do thu nhdp Ihip nfin cd hifin tugng cdc giang vifin cung mdt Iflc cd thd tham gia giang day cho nhidu trudng ma khdng cdn Ihdi gian dd nghien cflu khoa hgc Thdm chi co nhihig giang vien khdng bao gid viel bai bao cho chuyen nganh ktf todn- kiem loan ma minh dang giang day Ddy chfnh la thach thflc ddi vdi cdc trudng dai hgc, vien nghien cflu mud'n phat tridn ngudn nhdn luc hien nay
3 Nhu cau xdy di/ng n3ng lUti
de d^o tao giao due nhim nang ngdnh k^ toan-kiem todn cCiacac trifdng dai hoc hien nay
Nha nudc cdn phai hd trg cdc trudng dai hgc xdy dung dmh hudng, chidn lugc phdt tritfn dao tao, nghifin cflu cho phfi hgp vdi ydu cdu hdi nhdp Tdi cdu trflc lai
td chflc bd mdy, tuydn dung ddo tao ngudn nhdn lyc Dinh hudng tang cudng hd trg dao tao, tu vdh
cho cdc DN vd chain muc ktf toan
kidm loan
Tao ca hdi ndng cao kha ndng lien ktft gifia cdc trudng dai hgc, vifin nghien cfiu trong nudc vdi cdc trudng dai hoc nudc ngodi, nhdt la
trong linh vuc nghien cflu vd ktf todn- kidm lodn
Hd trg ddo tao ngudn nhdn luc cho cdc irudng dai hgc Dao lao ndng cao trinh dd chuyen mdn, titfp cdn vdi phuang phap ddo tao, nghien cfiu tifin titfn ciia thtf gidi Tdi trg cho cdc trudng dai hgc cfl giang vien, nghifin cuu di hgc, bdi dudng nghiep vu, lu nghiep d nudc ngoai dd cd ca hfli titfp cdn vdi phucmg phdp tu duy, nghidn cflu ciia cdc nudc cd trinh dfl tifin tidn
vd ktf loan- kidm todn, md rdng tdm nhin ra bfin ngodi Hd trg dao tao ndng cao trinh dfl ngoai ngfi thdng dung khdc) ddn mflc thdnh thao cho cdn bd giang day vd can khod ddn dtfn su thanh cdng va phat tridn irong Ihdi ky hdi nhdp kinh tdqudc ttf
Thidt ldp mdi lifin ktft gifia cdc tnidng dai hgc vdi cac DN CJ cac
DN cd cdc nha quan ly gidi, trlnh dfl chuyfin mfln tdt, co kinh nghifim va uy tin, cd the bd sung luc lugng nay cho cdng tdc dao tao
va nghien cim, tfl dd cflng tac dao tao vd nghien cuu mdi dap fing tdt cho yfiu cdu cua DN
Ddc biet la mudn ddi mdi chuong trinh giang day ktf loan d bdc dai hgc thitft nghi chflng ta cdn quan tdm cac vdh dd ca ban sau ddy:
- Thyc hien phai khao sdt thi trudng trudc
- Cdn td chfic hgp mat thudng xuyen gifla nhd Irudng va cdc don vi su dung lao ddng ktf toan-kidm toan
- Thu thdp phan hdi tfi cac Qy tuydn dung sinh vidn
- Hgp tac vdi cac Qy irong cfing linh vyc thudng xuydn td chflc cac chuong trinh hudng nghifip
- Cdc chucmg trinh mdi chuyfin gia tfi gidi tfl gidi kinh doanh dtfn ndi chuyen vdi sinh vifin
- Mdi quan ldm ciia cdc DN khi sinh vifin thuc tap
fAem tiep trang 12)
Trang 4Nghien curu trao dtfl
N V L tryc titfp vi chi phi ndy cd gid
tri Idn vd sd lugng phdt sinh thco
ddu xe tinh theo bd vd s6 bd linh
kien dd SX mflt 0 id khdng nhidu
Vd phuang phdp tfnh gid
thdnh, ktf todn thuc hifin theo chi
phi dy todn, sau d o diCu chinh
chenh lech chi phi du todn vdi chi
phi thuc Itf vdo cudi kJ Truth ty
thyc hien nhu sau:
Budcl Xdc dinh bid'n phf n i m
trong GTSP tieu tiiu:
Ddu ky: KO todn ldp du lodn
bid'n phi SX ktnh doanh tinh cho
mflt dan vi SP Sau dd, cud'i ky tinh
tdng GTSP theo bitfn phf tren c o s 6
san lugng thyc ttf vd bitfn phf du
todn dem vi Gid thdnh thco bitfn
phi dy todn va san lugng thyc ttf
tinh duac cho tCmg loai xe
Cudi ky: So sdnh tdng bitfn phi
dy todn vdi tdng bitfn phi thyc itf
Sd chenh Idch ndy xdc dinh clio iSi
ca cdc loai xe d Id thuc hien trong
ky Ntfu cd chenh iech tiii xu ly
nhu sau:
Ntfu bitfn phi diuc ttf idn han bifti
phi dy lodn: phdn chenh Itfch dugc
phdn bd cho hai bfl phdn SP: SP da
tieu thu va SP ldn kho TiCu dific
phdn bd Id san lugng (ghi chfi A)
Ntfu bidn phi thyc ttf nho hem
bitfn phi du toan: ktf lodn didu
chinh giam cho gid vdn cua SP tieu
thu trong ky
Gia ihdifli Iheo bitfn phi cd D N
tinh rieng cho bitfn phi N V L vd bitfn
phi chung khac cd D N linh gdp
bitfn phf todn bd cua SP tifiu thu
Budc 2: Xdc dinh dmh phf ndm
trong gid thanh cua SP lieu thy:
Ddu ky: Dy todn dinh phf SX
kinh doanh todn D N , sau dd phdn
bd cho tfing nhdm SP theo san
lugng Tdng dinh phi du todn dugc
phan bd cho hai bd phdn SP iheo
san lugng thyc hidn: S P d a bdn vd
SP tdn kho C3u phf ndy thyc hi^n
phdn bd theo phuong phdp nhdp
trudc xurfl trudc (ghi chu B)
Cudi ky, so sdnh dinh phf thuc
ttf vdi dinh phi du todn: Dinh phi
tt)dn bd trong ky bao gdm chi phi
bang tidn (nhu chi phi nhdn cdng
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<'hi.i sc kmh nghiem ve Uiififnj; lunli d j u lao kd loan quoc , u- 1,11 ViC-l Nam vdi cac imdng dai Inn Hii"^ 'L-daa'.m^uiai ViciNam
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