GlAO DUC VA DAO TAO XAY DUNG CHadNG TRINH DAO TAO NGANH KE TOAN TAi TRirdNG DAI HOC NGOAI THl/ONG TRONG Diiu KIEN HOI NHAP KINH TE QUOC TE'''' • • • TrhnThiKimAnh'''' Tom tat Trong bdi cdnh nen kinh li ciia[.]
GlAO DUC VA DAO TAO XAY DUNG CHadNG TRINH DAO TAO NGANH KE TOAN TAi TRirdNG DAI HOC NGOAI THl/ONG TRONG Diiu KIEN HOI NHAP KINH TE QUOC TE' • • • TrhnThiKimAnh' Tom tat Trong bdi cdnh nen kinh li ciia nudc ta ngdy cdng hpi nhdp sdu rpng vdo nin kinh te khu vuc vd the gidi, nhu cdu ve ngudn nhdn luc chdt lugng eao linh vuc ki todn - kiim todn - tdi chinh ngdy cdng trd nin cdp bdch Cdng Idc xay dung chuang trinh ddo tgo, ndng cao chdt lugng dpi ngU gidng vien, chudn hda gido Irinh, tdi lieu hgc lap ddng vai Ird quyet dinh viic ndng cao chdt lugng ddo tgo, gdp phdn cung cdp cho xa hdi ngudn nhdn lyec dap img dugc yeu cdu ciia qud trinh hpi nhdp kinh ti qudc li cua quoc gia Chinh vi vgy, ndm hgc 2016-2017, Trudng Dgi hoc Ngogi Ihuang da quyit dinh md ngdnh Ki todn, Irong cd chuyen ngdnh Ki loan - Kiim loan gidng dcxy bdng tieng Viit vd chuyin ngdnh Ke todn - Kiim loan dinh huang nghi nghiep ACCA nhdm ddi mdi ndi dung chuang trinh ddo tgo theo hudng tiip can vdi chudn muc qudc ti, dgt su cong nhdn ngdy cdng cao cua cdc nudc khu vuc vd thi gidi Bdi viel ndy nhdm gidi thiiu qud trinh xdy dung chuang Irinh ddo tgo ngdnh Ke todn a trudng DH Ngogi thuang, muc lieu ddo tgo cUa chuang trinh ddng Ihdi de xudt mpt sd gidiphdp nhdm thuc hi^n thdnh cdng chucmg trinh ddo tao ndm hgc mdi Tir khoa: ke todn, kiem todn, hpi nhdp, ehuang trinh ddo tgo Ma sd: 245 /Vgay nhgn bai: 05/04/2016 Ngiy hoin Ihinh biSn t^: 11/04/2016 Ngay duyft dang: 11/04/2016 Abstract In the context of Viemam's inlergraling inlothe regional and global economy, Ihe demand for high-quality human resources in accounting and auditing sector is increasingly concerned The role of constructing degree programs, enhancing teaching skills, practices cmd standardizing study materials is the deciding factor on improving educational quality, which responds to the rising demand of labour market and society Therefore, in the academic year 2016-2017, accounting disciplineis officially established in Foreign Trade University, comprising two majors: accounting and auditing major fully taught in Viemamese; accounting and auditing major with ACCA orientation By forming these two majors, not only educational quality is ensured, but Ihe program content is also updated lo meet international standards for the purpose of being recognized by reputable universities and by professional and practical entities in Ihe world The paper presents Ihe overview of accounting disciplinein FTU including Ihe process lo conlruclihe programs 'objectives and contents In addition, the paper also recommends some solutions for successfully execulingihe programsin Ihecomingacademic year Key words: Accounting, auditing, intergration, programme Paper No.245 Date of receipt: 05/04/2016 Date of revision: 11/04/2016 Date of approval: 11/04/2016 ' TS, Truemg Dai hpc Ngoai thucmg; email: ttkanh72@gmail.com So 82 (5/2016) Tapchi KINH TE DO'I NGOAI 119 GIAODUCVAOAOTAO Md° dau Trong nin kinh tl thi trudng, kl toan la ddng vai frd vd cttng quan trgng quan fri kinh doanh ctta mdt doanh nghipp Bdi vi kl toan la cdng cy trg gittp cac nha quan tri kilm soat tai san, ngudn vdn, cac ddng tiln K I toan cung cip thdng tin cd chit Iugng mpt each kip thdi cho cac nha quan tri vg kgt qua kinh doanh ctta doanh nghigp, vg titih hinh tai chinh, tinh hinh tiln vdn ctta doanh nghiep Ttt do, cac nha quan tri tign hanh phan tich, danh gia va dua cac quygt dinh kinh tg Trong bdi canh toan ciu hda va md ctta, hdi nhap kmh tl qudc tl cang sau rpng, kg toan phai cang dugc chuan hda, thdng nhit dl phan anh trung thyc va khach quan nhat tinh hinh kinh doanh ctta cac doanh nghigp, stte khde tai chinh ctta ca qudc gia Thdng tm kl toan tai chinh dugc kigm toan va cdng bd cdng khai se mang lai nigm tin cho cac nha diu tufrongnudc va qudc tl, gdp phan thttc day cac ddng vdn dau tu tryc tigp va gian tigp vao cac doanh nghiep d cac nudc dang phat trign rat can vdn nhu Viet Nam Vi vay, kl toan khdng chi la ngdn ngtt kinh doanh pham vi mdt doanh nghigp, mdt qudc gia ma cdn la ngdn ngu hdi nhap qudc tl theo tiidng kg cua Bd Tai chinh', thi trudng dich vy kigm toan hien gdm 160 doanh nghipp, phyc vu khoang 40.000 khach hang Tuy nhign, chi cd gin 5.000 ngudi cd chttng chi kg toan, kiem toan qudc tg, chigm khoang 3% frong tdng nhan su kl toan, kiem toan cua 10 qudc gia ASEAN (gin 190.000 ngudi) Nhu vay, nganh kg toan, kiem toan cila nudc ta hipn rat thieu nhiing ngudi cd frinh dp chuygn mdn cao, cd bang cap, chttng chi dugc khu vyc va qudc td cdng nhan O nhung nudc cd nin kinh tg thi trudng phat trign, nhu cau va sd lugng dao tao ctt nhan kg toan cilng Iu6n dan daufrongcac chuyen nganh O cac trudng dai hpc My, nhu cau ddi vdi nghe nghiep kg toan kigm toan dugc du doan tang khoang 18%/ namtil2006 - 2016 Nhung sd lieu tiidng kg gSn day nhat cua Hiep hdi cac Trudng dai hgc va Nha tuyen dung ctta My (National Association of Colleges and Employers NACE) da cho thay Ke toan la chuygn nganh chi dttng sau chuyen nganh Tai chinhfrongso chuygn nganh dugc ua chuong nhat tai Myl Dung trudc thucfrangndifren,Trudng DH Ngoai thuang da xay dyng chuang trinh dao tao nganh Kg toan nham frang bi day dtt kign thttc ly luan va ky nang thuc hanh chuygn sau Vai trd quan frgng ctta kl toan va sy chuin frong linh vyc tai chinh - ke toan - kigm toan, hda linh vyc kl toan, kilm toan trgn dam bao cho ngudi hpc cd day dtt nhirng ky pham vi khu vyc va quoc tl dang md nhilu nang va pham chat dg ttd mdt chuygn CO hdi viec Iam Iinh vyc Dac biet, gia hoat ddng ttong mdi trudng toan cau, sin kl ttt nam 2015, kl toan la mdt nganh sang ddng gdp vao sy phat trign ctta doanh nghi Iao ddng frong cac nudc ASEAN dugc nghiep va dit nudc Chuang trinh se md ty di chuyin thdng qua cac thda thuan cdng cho cac sinh vign tdt nghiep dudng phat nhan tay nghg tuong duong Trong triln nghi nghiep rdng Idn va co hdi viec http://www.mmgtamwto.vn/tin-tuc/ke-toan-kiem-toan-vien-fruoc-co-hoi-dich-chuyen-lon http://ueb.vnu.edu.vn/newsdetail/ve_UEB/12969/phan-dau-xay-dung-khoa-ke-toan~kiem-toan-tro-thanh-donvi-manh.htoi#.Vwk6c6T7ERk 120 Tap cM KINH Tfe D ' I NGOAI Sfi'8'> r^nnicx GIAO DUC VA DAO TAO am khdng chi d Viet Nam ma cdn d frgn cac [udc gia khac, dae bietfrongkhu vyc ASEAN png md Bai vigt gidi thieu qua trinh xay lyng Nganh Kl toan va chuang trinh dao tao huygn nganh Kg toan - Kilm toan tai Trudng 5H Ngoai thuong, ttt dd dl xuit mdt sd giai )hap, kign nghi dg friln khai cdng ttong iam hpc tdi Bgn canh viec dao tao chuygn nganh Kg toan cho sinh vign chinh quy, ttong thdi gian qua, Trudng DH Ngoai thuang cdn md chuygn nganh Kg toan cho cac ldp vua hgc, vtta lam, hgc lay bang dai hpc thtt Bang 1: So Iuong sinh vien chinh quy chuyen nganh Ke toan dang dao tao tai Tnrdng DH Ngoai thirong (Cff sd Ha Npi va Quang Ninh) bang tigng Anh cho cac chuang frinh dao tao Chat lugng cao va chuong frinh tign tign hgp tac vdi trudng DH Colorado va DH FuUerton ctta My Giang vign khoa QTKD khdng nhirng tham gia dao tao chuygn nganh Kg toan (nganh Quan fri kinh doanh) ma cdn giang day cac Kinh nghifm dao tao chuyen nganh mdn Kg toan, Kigm toan can ban cho tit ca Ke toan - Kiem toan tai Tru-dng DH Ngoai cac chuygn nganh khac thupc nganh Quan tri kinh doanh, Tai chinh - Ngan hang, Kinh tg thucmg (2007 - 2015) Bit dautiinam hpc 2007-2008, Trudng Dai d tat ca cac Ioai hinh dao tao ttt chinh quy, ipc Ngoai thuang da giao cho Khoa Quan tri tai chttc, van bang hai dgn chuong trinh thac Idnh doanh xay dyng chuygn nganh Kg toan, sy vdi hon 40 Idp/nam hpc Mdi nam hpc, Bd thupc nganh Quan tri kinh doanh Chuygn mdn Kg toan - Kigm toan dam nhiem giang nganh Kg toan, la mdt ttong ba chuyen nganh day gan 2.000 gid thupc nganh Quan tri kinh doanh, da dugc Dac biet, nhigu giang vien fre da dugc dao giang day tai co sd Ha Ndi va Quang Ninh tao vg Kg toan, Kigm toan, Tai chinh, Kinh Iinh dgn nam hpc 2015-2016, chuygn nganh doanh ctta cac trudng dai hgc nudc ngoai nhu Kg toan tai Trudng Dai hpc Ngoai thuang da Australia, Phap, Dan Mach, Anh, My da Sao tao dugc khoang 450 sinh vign tdt nghiep tham gia giang day cac mdn hpc vg Kg toan, va dang dao tao 643 sinh vign chinh quy Kigm toan, Tai chinh, Quan tri kinh doanh Trai qua gan 10 khda dao tao hen 1.000 sinh vign chuygn nganh Kg toan, thupc nganh Khoa Cff sot Quan tri kinh doanh, ket qua khao sat ngudi Cffsd Tong Quang stt dung Iao ddng va sinh vign tdt nghiep cho < HaNpi Ninh so thay mdt sd ban chg nhu sau: (i) khdi Iugng 65 2016 81 51 146 kign thttc chuygn sau vg kg toan, kilm toan, 75 2017 105 52 180 tai chinh cdn it, can bd sung; (ii) tinh thyc 74 47 2018 121 53 tign, thyc hanh va cap nhat ctta chuang trinh 108 88 2019 196 54 so vdi chuin myc qudc tl cdn chua cao; (iii) 322 321 643 T6ng cpng sinh vign tdt nghiep chuygn nganh K I toan nganh QTKD ngn phai hgc chuyin ddi Ngudn: Phdng Qudn ly ddo tgothugc Tnrdng DH Ngogi thuangnhilu hon tham gia cac ky thi liy chttng Nam tot nghiep du kien S6'82 (5/2016) So lupng sinh vien chuyen nganh Ke toan Tap chl KINH TE DOI NGOAI 121 GIAODUCVAOAOTAO chi hanh nghg Kg toan, Kigm toan hoac hgc lgn cac chuang trinh dao tao thac sy vg Kg toan, Kigm toan; (iv) kha nang tigng Anh chuygn nganh Kg toan, Kigm toan cdn ban chl Kit qua khao sat cung cho thay viec phat trign ttt chuygn nganh Kg toan lgn nganh Kg toan dugc cac doanh nghiep va sinh vign ttng hp cao, khac phuc dugc nhiing ban chg ngu trgn, dap ttng tdt hem nhu cau ctta cac doanh nghigp nudc vg nhan vien kg toan cd trinh dp chuygn mdn sau, khdng chi gidi vg kign thuc hpc thuat ma cdn dugc trang bi cac ky nang thyc hanh thao, cd thg lam viee sau tdt nghigp Xay dung nganh Ke toan dap ung nhu cau dao tao nguon nhan luc chat lupng cao boi canh hpi nhap kinh te khu vuc va quoc te cua Viet Nam Vdi kinh nghiem gan 10 nam dao tao chuygn nganh Kg toan dat d nganh Quan tri kinh doanh, bat dau ttt nam hpc 2016, Trudng DH Ngoai thuang md Nganh kg toan, chuygn nganh Kg toan - Kigm toan vdi chuang trinh dao tao: chuong trinh dao tao chuin giang day bang tigng Viet va chuang trinh dao tao dinb hudng nghi nghiep ACCA (Hiep hdi Kl toan cdng chttng Anh qudc) giang day bing tilng Anh cac mdn chuygn nganh cdng viec kl toan, kilm toan frong cac doanh nghigp Viet Nam sau trudng Cac mdn hgc frong chuong frinh dugc thilt kl nham gittp sinh vign cd kha nang lap va phan tich bao cao tai chinh, td chttc he thdng kl toan doanh nghiep bao gdm ca he thdng chttng ttt va he tiidng thdng tin kg toan, hd frg nhiing nha quan tri doanh nghiep stt dyng cac thdng tin kg toan - tai chinh frong qua trinh quygt dinh Ctt nhan nganh Kg toan, chuygn nganh Kg toan - Kigm toan cd thg dam nhan cac cong viec lign quan dgn linh vyc dugc dao tao nhu: Nhan vign kg toan, phan tich boat ddng kinh doanh frong cac doanh nghiep; Nhan vign frong cac doanh nghiep cung cap dich vy kl toan, kigm toan; Can bd quan ly tai chinh, ngan sach; Kigm toan vign ngi bg hoac frd giang vign giang day vg kg toan, kigm toan Viet Nam v l chuang trinh dao tao chuygn nganh Kg toan - Kigm toan dinh hudng nghi nghiep ACCA: Day la chuang trinh diu tign tai Viet Nam, htta hen se dao tao dpi ngu nhan lye dat tigu chuan qudc tg, dap ttng nhu cau bttc thigt cua cac tap doan Idn, cae cdng ty cd vdn dau tu nudc ngoai, cac hang kigm toan Idn cd chi - Vg chuang frinh chuygn nganh K I toan nhanh tai Viet Nam, khu vyc vafrgnthe Kigm toan giang day bing tilng Viet: gidi, vi cac ly sau day: Muc tigu dao tao cua chuang trinh ctt nhan Trong chuang trinh, cd din mdn dugc nganh KI toan, chuygn nganh Kl toan - Kilm toan giang day bing tilng Viet la dao tao giang day hoan toan theo ndi dung ctta ACCA, nhung ctt nhan cd chuyen mdn kl toan - kilm stt dung cac giao trinh va tai lieu cap nhat nhit toan gioi, cd kha nang thyc hanh va td chttc theo cac chuan myc kg toan va kilm toan quIc he thdng kl toan frong doanh nghiep Sinh tg Cac mdn hpc giang day theo chuin cua vign dugc trang bi cac kiln thttc va ky nang ACCA rit coifrpngtinh thyc hanh, tix dd nang vg kl toan va kilm toan theo he thdng kl loan, cao kha nang gan kdt thyc tign ctta ca chuang kilm toan Viet Nam dl cd thl dam nhigm cac trinh dao tao 122 Tap chi KINH TE DOI NGOAI ^fl'so fcnni£\ GIAODUCVAOAOTAO Mot so giai phap nham trien khai - Chuang ttinh giang day cac mdn chuygn iganh K I toan, Kilm toan, Tai chinh, Thul, cong chuong trinh dao tao nganh Ke Onh doanh bing tilng Anh, ndi dung dugc toan :huan hda va thtta nhan ttdn pham vi toan 3.1 Hip tuc nang cao chdt lugeng dpi ngu :au cd chat Iugng dugc quoc tg cdng nhan, gidng viin vd cdi tiin phuangphdp gidng dgy iam bao dao tao ngudn nhan lye chat lugng Dpi ngtt giang vign la nhung ngudi tryc cao frong Iinh vyc kl toan, kigm toan, tai tigp traygn thy kign thttc cflng nhu ky nang chinh dgn sinh vign, vi vay chat lugng cua dpi ngu - Sinh vign theo hgc chuang trinh giang vign quygt dinh tryc tigp dgn chat Iugng dugc nhan bang Ctt nhan Kg toan ctta Trudng dao tao Dgi ngu giang vign bd mdn Kg toan DH Ngoai thuang, ddng thdi cd co hdi nhan - Kigm toan hien tai da phan la cac giao vign dugc Van bang Cao cap vg Kg toan va Kinh fre, nhiet buygt vdi nghg can tigp tucfr'chluy doanh ctta Hiep hdi Kg toan Cdng chttng Anh kinh nghiem thyc tiln va kinh nghiem giang quoc - ACCA va bang Ctt nhan vg Kg toan day Vdi ygu cau ctta nha tradng vg viec ty bdi lfng dung ctta Trudng DH Oxford Brookes dudng, tham gia cac hdi thao khoa hpc, tham cua Anh qudc gia di thyc tg tai doanh nghiep, ty dao tao d Chuang trinh dao tao Kg toan - Kigm toan bac hpc cao hon dttng chuygn nganh giang dinh hudng nghg nghiep ACCA la kgt qua ctta day chae chan trinh dp chuygn mdn ctta cac hoat ddng hgp tac dao tao giua mdt tmdng dai giang vign se dugc nang cao hpc va mdt Hiep hpi nghg nghiep la phtt hgp vdi xu thgfrgnthg gidi frong ITnh vyc Kg toan - Kiem toan - Tai chinh Trgn thg gidi, da cd nhigufrudngdai hpc thyc hien rat cdng chuang trinh hgp tac dao tao nay, cd thg kg den tmdng Dai hpc Oxford Brookes (Anh), University of Manchester (Anh) va Shanghai Umversity (Trung Qudc) Tmdng Dai hgc Ngoai thuang hoan toan cd thg hgc hdi kinh nghigm trign khai chuong trinh ttt cac trudng do, md CO hdi hgp tac va frao ddi sinh vign giua cac tradng Viec trign khai chuang trinh dao tao Nganb Kg toan, chuygn nganh Kg toan Kigm toan giang day theo he thdng kg toan Viet Nam bing tigng Viet se khdng gay khd khan cho cac giang vign cila nha tradng vdi nhigu nam kinh nghiem frong viec giang day chuygn nganh d Tradng Dai hpc Ngoai thuong va cae tradng DH khac Tuy nhign, dg trign khai cdng chuong trinh chuygn nganh Kg toan - Kigm toan dinh hudng nghg nghiep ACCA giang day bang tieng Anh, viec nang cao chat lugng dgi ngu Viec triln khai chuang trinh dao tao chuygn giang vign va cai tign phuong phap giang day nganh Kl toan Kilm toan, nganh Kl toan dang la mdt van de cap bach Do dd, chiing tdi dinh hudng nghg nghiep ACCA cdng se dg xuat mdt sd giai phap dg thyc hien md dudng dg ddi mdi toan dien chuang cdng chuang trinh nhu sau: trinh dao tao kl toan hien cd theo hudng gin - Nha tradng tao digu kien vg thdi gian va ly luan vdi tiiuc tien, dap ung nhu cau chit tai chinh cho cac giang vign tham gia hpc va lupng cao ctta xa hdi thi cac mdn cua chuong trinh ACCA, cung S«'82 (5/2016) Tap chl KINH TE DOI NGOAI 123 GIAUDUCVADADTAO nhu tham gia cac budi hdi thao vg chuygn mdn ctta ACCAfrongnudc va ngoai nudc l/u tign tuygn dyng cac giang vign cd chttng chi ACCA, cd kinh nghiem giang day va lam viec thyc tign Td chttc cac hgi thao chia se kinh nghiem giang day va thi ACCA cho cac giang vign va sinh vign ctta nha tradng Td chttc cac budi ndi chuyen chuygn dg chuygn sau vg tttng chtt dg, ehuan muc dang dugc cap nhat ctta IJy ban chuan myc qudc tg dg cac giang vign nam viing kip thdi cac thay ddi vg ndi dung dao tao va each thttc thi ctt ctta ACCA - Cd cac bien phap khuygn khich cac giang vign day gidi, cac sinh vign thi dat kgt qua xuat sac 3.2 Mpt so gidiphdp ho trgr khac Ngoai hai ygu td quan trpng nhat la chuang trinh dao tao va chat lupng giang vign, cac ylu td khac cung can dugc cai thien dg nang cao chat lugng dao tao nhanh tiln dd vilt giao trinh cac mdn hpc chuyen nganh kl toan, kilm toan, chinh ly va tai ban cac giao trinh da xuit ban Cac dau sach tham khao va tap chi chuygn nganh frong thu vien tradng cin phong phtt hon, tang cudng cac sach va tai lieu tham khao tigng Anh Vdi chuang trinh dao tao bang tieng Anh dinh hudng nghg nghiep ACCA, nha tradng cin gianh ngan sach cho viecfranghi cac sach glc cho sinh vign stt dung tai thu vien dg giam bdt ganh nang vg tai chinh nhat la cho cac khoa sinh vign dau tign Vg cac boat dpng hd frg cho sinh vign: tri va phat huy hon nua mdi quan he hgp tac vdi cac hdi nghg nghiep va doanh nghiep, tang thgm cac chuang trinh thuc tg tai doanh nghigp (mdi nam it nhat lan, tap trang vao cac sinh vidn nam thtt va 4) Ngoai cac buoi hdi thao dinh hudng nghe nghiep, ngn td chttc cac budi hdi thao, tga dam vafraoddi vdi dien gia vdi cac chtt dg sau ban vg kg toan, kigm toan va tai chinh Sd tugng sinh vien tham du cac budi hdi thao cd thg han chg dg nang cao chat lugng Vg CO sd vat chat: vdi cac ldp chuygn nganh Vg quy md Idp: ddi vdi chuong trinh dao tao Kg toan - Kigm toan dinh hudng nghg nghigp chat Iugng cao theo chuan qudc tg nhu chuang ACCA vdi mtte hpc phi cao, nha tradng ngn trinh ctt nhan Kg toan - Kilm toan dinh hudng bd tri cac Idp hpc cd may chilu, may tinh ndi nghi nghiep ACCA ddi hdi thdi gian thyc hanh mang, cd chit lugng tdt Ddng thdi, nha tradng can cd phdng may rigng chuin bi cho viec thi frgn ldp rit nhilu thi chi ngn tri quy md ldp trgn may cac mdn hgc tii Fl din F4 se dugc d mtte nhd, khoang 50 - 60 sinh vign td chttc tai tradng Ngoai ra, viec hgc chuong Mpt so de xuat vdi Hiep hpi Ke toan trinh ACCA la mdt cam kit cd tinh Iau dai vl cong chirng Anh quoc (ACCA) thdi gian, stte lye va tai chinh ctta sinh vign, ACCA da cd mat tai Viet Nam each day 14 ngn rit can cd mdt van phdng ACCA rigng dl nam, va dgn da cd khoang 800 hdi vign sinh vign dugc tu vin, hd trg frong sudt qua va 8.000 hpc vign hien dang theo hgc chung trinh hgc tap tai tradng chi Trong rit nhigu cac chung chi hanh v l giao trinh va tai lieu tham khao: vdi nghi kl toan - kilm toan qudc tl da cd mat tai chuang trinh dao tao bing tilng Viet, cin diy Viet Nam, viec lya chpn mdt chuang trinh dl 124 Tap chi KINH TE D6'I NGOAI Site a'y /•CMnizri GlAO DUC VA DAO TAO dua vao khung dao tao la mdt vin dl rit quan ttpng va ddi hdi sy c&a nhic rit than ttpng Sau mpt thdi gian dai nghign cttu, liy y kiln, va lam cac digu tta khao sat nhu ciu ctta ca ngudi hpc va phia doanh nghiep, Tradng Dai hpc Ngoai thuong da quylt dinh chpn ACCA dua vao chuang trinh dao tao ctt nhan nganh kl toan eila tradng Dilu xuit phat ttt nhung ly sau: - Chttng chi ACCA la mpt ttong nhung chttng chi qudc te uy tin va dugc chip nhan rpng raittgnthl gidi, vdi sd Iugng hgc vien va hpi vign ddng dao nhat Dac biet, ddi vdi mdt so cac qudc gia nhu Singapore, Malaysia, ACCA dugc vi nhu mdt "tam the xanh" danh cho ngudi nim giu chttng chi Dilu se giup nhung hdi vign ctta ACCA tai Viet Nam hoan toan an t&n vg co hdi viec lam va thSng tign cua minh ttong linh vyc kg toan - kigm toan ACCA cd thg thyc hien chuygn ddi dg lay dugc ca chttng chi CPA Uc hay ICEAW - Hien tai, ACCA da td chttc ky thi hang nam thay vi ky thi mdt nam nhu trade Dilu da tao digu kien cho cac hpc vien liy dugc chttng chi ACCA mdt each dg dang va nhanh chdng ban - ACCA cam kit ho ttg Tradng DH Ngoai thuong cdng tac myln sinh va dao tao chuygn nganh Kg toan - Kigm toan Tuy nhign, dg thyc hien cdng chuang trinh dao tao chuygn nganh Kg toan Kigm toan dinh hudng nghe nghiep ACCA dau tign d Viet Nam, sy ddng hanh ctta ACCA vdi nha tradng cd vai ttd hgt stte quan trpng Chttng tdi dg xuat vdi ACCA tigp tyc hgp tac nang cao chat lugng dgi ngu giang vign,franghi he thdng giao trinh, tai lieu tham khao, cap hpc bdng cho cac sinh vien xuat sac va la cau ndi giua tradng DH Ngoai thuong vdi cac doanh nghiep, hiep hdi frong nudc va qudc tg frong - Bd Tai chinh da cd su cdng nhan chttng chi ACCA va cho phep chuygn ddi chung chi viec phat trign nghg nghiep kg toan - kigm ACCA sang chttng chi Kilm toan vign hanh toan nghg Viet Nam mdt each kha don gian Digu Ket Iuan da khuygn khich sd lugng hpc vign cd y Dao tao bac dai hgc d Viet Nam ndi chung dinh hanh nghg kg toan - kiem toan tai Viet va dao tao ctt nhan kg toan ndi rigng dang la Nam theo hpc ACCA cang cao cd van dg cap thigt ctta xa hdi, dac bietfronggiai ca hdi nhan dugc ddng thdi chttng chi hanh doan hdi nhap hien ddi hdi phai khdng nghg ngiing ddi mdi Tai tradng Dai hpc Ngoai - ACCA cflng da ky hgp tac vdi tradng Dai thuong, frong nam tdi dugc frao quyln hpc Oxford Brookes University - Anh Qude, tiii digm CO chg ty chtt tai chinh thi viec nang frong dd hpc vign ACCA cd thl liy Bing Ctt cao chat Iugng dao tao cac chuygn nganh nhan ctta tradng hoan xong mdn, ctta trudng, frong cd cac chuygn nganh hoac Bing Thac sy hoan xong toan ctta nganh Kg toan la mdt ydu cau cap thigt bp chuang trinh ACCA va mdt bai Iuan theo Dg lam dugc viec nay, trade hgt phai cd sy ygu ciu ctta tradng Ngoai ra, ACCA va CPA cai tign co ban vl ndi dung, chuong trinh va lie hay ICEAW cung da cd sy cdng nhan lan phuang phap giang day, dong thdi nang cao va dilu dd cd nghia la vdi cac hdi vign chat Iugng ctta ddi ngu giang vien, kit hgp vdi S6'82 (5/2016) Tapchi KINH TE DOI NGOAI 125 GIAODUCVAOAOTAO cac ylu td phy frg khac Tuy nhien, qua trinh ddi mdi ddi hdi phai cd thdi gian va ngudn lye Cling nhu nhan dugc sy quan tam va dau tu thieh dang ttt phia nha tradng, khoa va bd mdn Cd nhu vay, frong tuong Iai, nganh Ke toan tai tradng Dai hpc Ngoai thuong mdi phat triln bin vflng, cd vi thl canh ttanh dli vdi cac don vi dao tao cimg nganh va cung cap cho thi tradng Iao ddng ngudn nhan lye kg toan, kidm toan chit Iugng cao.13 Tai lieu tham khao Khung chuang trinh dai hgc theo hgc chg tin chi chuygn nganh kl toan (quylt dinh sl 744/QD-QLKH 29 tiiang 12 nam 2008 ctta Tradng DH Ngoai tiiuong) Nghigm Van Lgi, Tran Minh Tam , Ndng cao chdt luang ddo tgo ki todn cdc truang DHa Viet Nam theo nhu cdu hpi nhgp, Hdi thao khoa hpc qudc gia Ddi mdi dao tao kg toan, tai chinh dap ttng ygu ciu hgi nhap, thang 8/2014 Tran Thi Kim Anh, Nguyen Thi Phuang Mai, Ndng cao chdt luang ddo tgo chuyen ngdnh Ke todn, Kiem todn tgi trudng Dgi hoc Ngogi thuang diiu Men hpi nhgp vd tu chu tdi chinh, Hdi thao khoa hpc "Ndng cao chdt lucmg ddo tgo vd nghien cieu khoa hgcti-ongdiiu kien tu chit tgi truang Dgi hgc Ngogi thuang", thang 11/2014 Cac website: http://www.accaglobaI.com/ http://www.ftmsglobal.edu.vn/acca/schedule http://www.vietsourcing.edu.vn/acca/hoi-dap/127-chuong-trinh-chung-chi-ke-toancong-chung-acca.html http://dantri.com.vn/giao-duc-khuyen-hoc/dai-hoc-viet-nam-hop-tac-voi-acca-taidien-dan-giao-duc-viet-nam-anh-quoc-20150912062710038 hfrn http://www.trungtamwto.vnytin-tuc/ke-toan-kiem-toan-vien-truoe-co-hoi-dichchuyen-lon 126 Tap chi KINH TE DOI NGOAI ...GIAODUCVAOAOTAO Md° dau Trong nin kinh tl thi trudng, kl toan la ddng vai frd vd cttng quan trgng quan fri kinh doanh ctta mdt doanh nghipp Bdi vi kl toan la cdng... kgt qua kinh doanh ctta doanh nghigp, vg titih hinh tai chinh, tinh hinh tiln vdn ctta doanh nghiep Ttt do, cac nha quan tri tign hanh phan tich, danh gia va dua cac quygt dinh kinh tg Trong bdi... luc chat lupng cao boi canh hpi nhap kinh te khu vuc va quoc te cua Viet Nam Vdi kinh nghiem gan 10 nam dao tao chuygn nganh Kg toan dat d nganh Quan tri kinh doanh, bat dau ttt nam hpc 2016,