NGHIEN cuu I KIEM SOAT NOI BO VA KHA NANG UMG DUNG VAO HOAT DONG THANH TRA DOI Vdl CAC TRlTOlNG DAI HOC HIEN NAY I Gatvantfe Nghj''''quylt sd 50/2010/QH12 cfla Qude hdi khing djnh''''Ooi mdi can b in v i to[.]
NGHIEN cuu I KIEM SOAT NOI BO VA KHA NANG UMG DUNG VAO HOAT DONG THANH TRA DOI Vdl CAC TRlTOlNG DAI HOC HIEN NAY TIlS.NGUYiNTHjJ Bfi Giio due vd Bio tao I.Gatvantfe Nghj'quylt sd 50/2010/QH12 cfla Qude hdi khing djnh'Ooi mdi can b i n v i toin difn cdng t i c quin li giao due dai hpe: Giao quyin ty chu, tfl chju trich nhiem manh me hdn ehd d c cd sd gllo due dai hpe; Xae dinh rd trach nhifm cua eic bd, eo quan, to chfle v i dja phflong quin li d c eo sd giao due dai hpe, tien tdi xda bd CO c h l cd quan chfl quin dPi vdi d c co sd giio dye dai hpe; Bd Giio dye v i Dao tao lam dflng chfle nang quin If nha nfldc efla mlnh" (Mye 6) Bd Giao due v l D i o tao da ban hanh Quyft dinh so 2653/C^-BGDDT ngiy 25/7/2014 trien khai Nghj quyet so 29-NQ/TW ban hinh Ke hoach hlnh dong cfla nganh Giio due dd chl rd:" NIng eao chat IflOng v i hifu q u i hoat dpng tra hinh ehinh v i chuyfn nginh d cle d p hpc va trinh d$ dio tao; d l y manh cdng t i c tra, kiem tra ddi vdt hoat ddng giao dye " Thye te, d i tdn tai ddi ngu tra ndi bd d c trfldng dai hpe nhflng thfle sy vai trd cung nlifl t i e ddng cfla ddi ngu niy mdi chl d giai doan bat dau Viec ning cao chit Iflpng cfla hoat dpng tra ndi bp thdng qua hoat ddng kiem soat ndi bd d c trfldng dai hpe se l i dpng lye co b i n giiip chit Ifldng giio dye dai hpc dflpe d i thifn, t i c ddng trye t i l p din chit Iflpng v i bleu q u i efla edng tie tra hinh chfnh v l chuyen nginh eua tra gtio due dang dflpc doi mdi hien 2, Mot so khii nifm cd bin 2.1 tra vd hogt dgng tra -Thanh tra: Thanh tra I i kiem soat xem xft viec lam cua dia phflOng, co quan, xf nghifp (Tfl dien tiing Vtft) - Hoat dpng tra: Li hoat ddng xem xet, danh gii, xfl li theo trinh ty, thu tyc phap luat quy djnh cua cO quan n h i nfldc ed t h i m quyen doi vdi viee thyc hifn chfnh sich, phip luat nhiem vu, quyen han ciia coquan, KSehflc, c l nhin (LuatThanh tra nam 2010) 2.2 He thong kiim sodt ndi bg -K/lm'sodf ndi 6d: Kilm soit npi b o l l mdt q u i trinh ngfldi quin li, hdi ddng quin trj nhin vifn efla ddn vi chi phdi, nd dfldc thilt lip de cung d p mdt su dim IJIO hpp li nhlm thye hifn mye tieu: Bio eio t i l chtnh ding tin ciy, d c lu$t le va quy djnh dfloc tuan thfl; hoat d$ng hflu hifu va hieu q u i (theo COSO') - Hi thdng kiim sodt ndi bg: Theo COSO, hf thong kilm soit ndi bd bao gdm eic hoat ddng, bifn phip, k l hoach, quan diem, npi quy chinh sich va no Ifle efla moi thinh vifn to ehflc de dim bio cho to ehflc dd hoat d^ng hifu q u i v i dat duac nhiing muc tieu d i t mdt cieh hop li Hf thdng kilrh soit ndi bd khdng ehl l i thfl tue hay chinh sich dfldc thflc hien d mot vii thdi diem nhit dinh m i dflOc van hinh lifn tye d tat c i moi cap dp tt'ong td ehflc H I thdng kiem solt ndi bd cau thinh bdi d c y l u to: Mdi trudng kiem soat, danh g i i rfli ro, hoat ddng kilm soat thdng tin va truyln thdng, giam s i t COSO (Comminee of Sponsoring Organization): Narnl985 Uy ban COSO dUdc ISp t?i Hoa IQ NSm 1992 COSO ban h^nh Iln d i u chuan mUc linh vi/c kiem soSt nfli b6 (ban hSnh lan thfl hai nam 2013) COSO d6ng vai t r i nhu m$t budc khdi flau \hm nen t i n g cho cSc i chCfc doanh nghi#p xSy dUng hk thong kiem soSt noi bp Mdt s6tfacdilm cfia kilm solt noi bd v l k h i nang iHmg dung vio hoat tfdng tra Vdi he thdng td chfle' chat che thdng qua cie phflong thflc, quy trinh tien hlnh quy djnh Luit Thanh tra, hoat ddng tra khu vyc cdng d Vif t Nam hifn g i n gidng vdi boat ddng kilm solt ndi bd khu vyc cdng cua mdt sd nfldc trfn the gidi Neu mdt sd nfldc quin li theo he thdng Anglo-Saxon nhfl Phan Lan, Thuy Diln vifc kiem solt ndi bd d e trudng don vj ty dinh gia va kilm soit thi d Viet Nam, dfl cie trUdng dai hpe da dflpc thyc hifn ed ehe ty chu theo quy dinh eua Chfnh phii (phin nio ehiu Inh hfldng efla trfldng phli Anglo-Saxon) nhflng cic trfldng van phii chju sy giam s i t kilm soit nhat dinh cfla eo quan d p trfn thdng qua hf thdng tra (phin nio chju I n h hfldng efla trfldng phii Napoleonic) Kiem soit ndi bd l i mdt khai nifm quen thupc hoat ddng cGa eac don vj kinh doanh dVift Nam.Trong boat dpng efla d c cdng ty co phin, tac g i i Pham Anh Tuin ed bli nghifn ciiu tren tap ehf Quin li Nhi nfldc nam 2011 khing dinh ring xiy dflng hf thdng kilm solt npi bp mdt td chfle l i difu rat d n thiet Dd thflc ehat l i sfl tich hop mdt loat boat ddng, bien phip, k l ho^ch, quan diem, npi quy ehinh sich v i no Iflc cua mpi thinh vien to ehflc de d i m bio td chiic dd boat ddng hieu q u i , dat dfldc mue ti^u dat mdt each hpp li Cd t h i bilu ddn giin, he thdng kiem soat ndi bd la hf thdng cfla tat d nhflng gl ma mpt to ehflc d n lam d l cd dflpc nhflng dieu muon cd v i trinh nhflng dilu mudn trinh Mdt hf thdng kiem soat ndi bd vflng manh se dem lai cho td chfle cic loi ieh nhfl; Giim bdt nguy ca rOi ro t i f m an sin xult kinh doanh, bio v f tai sin khdi bj hfl hdng, m i t m i t bdi hao hut gian tin, Ifla gat trdm cip D i m bao tinh ehinh xic cfla cac sd lifu k l toin v i bao eio t i i chinh D i m bio mpi vifn tuin thu ndi quy, quy ehe, quy trinh boat ddng cfla to chfle ehflc eung nhfl cac quy djnh eiia luit phap D i m bio to chfle hoat ddng hifu qui, sfldyng t^i flu eic ngudn Iflc v l dat dflpe mue tifu dat Khung COSO (the Committee Sponsoring Organization of the Treadway Commision) l i bd kilm soat not bp dflPc ban hinh bdi Uy ban Treadw/ay Od II to hpp nhflng nguyen t i c va tieu chi giflp cho mdt to chfle hoat ddng hifu qui va dat dfloc nhflng myc tieu dat Nlu hoat dpng quin li nhi nfldc da cd ISO thi COSO dap flng moi tifu chf d l trd thinh bd cdng eu hflu hifu eho eac nhi quin li dat dfldc hifu q u i , die biet giam sat boat ddng tai ehinh COSO bao gdm yeu td: OInh gii nil ro, mdi trfldng kilm s o i t cac hoat dpng kilm solt, thdng tin v i cdng ddng Vdi nhflng flu dilm la xic djnh kilm solt ndi bd nhfl mot qui trinh ehiu i n h hfldng cOa eon ngfldi va diia sy bio d i m tflOng ddi vf viee dat dfloe ba mye tieu: Hlfii Ifle v i hifu q u i boat ddng; dp tin ely cfla cie sd li§u t i i chinh va bio cao tai chinh; tuin thu phap luit v i quy chl Oly la nhflng d i l m ma boat dpng tra bd, nganh hien ludn hfldng tdi thiic hien boat dpng tra hlnh S6l28-THilNGS/2016* Q NGHIEN CflU _ chinh hoac tra chuyen nganh, die bift l i yeu td tuan thfl phip luit v l quy che ludn dupe coi la yeu td "dinh vi" tra tai d c eo sd Chflng tdi can efl vao vife phin tich tinh hinh eda Viet Nam v i dfla khudn kho COSO nhfl mdt cdng cu hflu ieh cho d c nhi quin li mudn tri mpt he thdng kilm soat ndi bd hflu hifu mdi trfldng hifn dai Tdn tai ddc tip bfn canh he thdng Kiem toan Nha nfldc, he thdng tra Viet Nam, cy the II tra giao due dang thflc hifn nhilu boat ddng chuyfn mdn theo quy trinh cCia khung tieh hpp COSO eua Uj^ ban Treatway v l kilm sdit ndi bd.Tuy nhien, rat nhieu d n bd lim edng tac tra giio dye dupe tham khio ve md hinh COSO dfu ehfla biet d i n khung If thuylt n i y Ngin hing The gidi nim 2001 da thyc hien mdt nghien eflu dinh gii trich nhifm t i i chfnh quoe gia d Viet Nam dd cd nhan manh dfn khfa eanh quan trpng ctia hf thdng kiem soit nfi bd khu vyc n h i nfldc Qua nghien eflu, chiing tdi nhin djnh Kiem toan Nha nfldc d Vift Nam ed vai trd tflOng ty nhfl vai trd cua co quan kieni toin tdi cao d d e nfldc khac Thanh tra ctia mdi bd, co quan ngang bd thyc hifn ehflc nang kilm toan hoat ddng chuyen nganh, tflc la kilm toin kit qui hoat ddng nhung lai tham gia chfl ylu vao vifc kiem toan sy tuin thCt; Thanh tra Nha nfldc thye hien chfle nang difu tra, mpt phin tfldng ty nhfl ed quan tra hda gili (Ombudsman) d cac nfldc khac Dinh gia cfla Ngin hing T h i gidi, khudn kho COSO xic djnh kilm soit ndi bp II mot qui trinh chju Inh hfldng cfla ngfldi v i dfla sy bio d i m tflOng ddi v l vifc dat dfloc ba myc tieu Xem xet hieu Ifle v i hifu q u i boat ddng khudn k h i COSO bao gdm tuan theo d c chfnh sich, thfl tue v l k l hoaeh, bio vf tat sin, sfl dyng t i l t kiem v i hifu q u i cic ngudn lue, eic sd lieu va bao d o hoat ddng phli ding tin ciy, dat dflpc d c muc dieh v i muc tifu Ngan hing T h i gidi cung dfla d c tteu ehf thdng qua vifc dit ciu hdi d l dinh gii xem mdt nfldc (hay mdt td chfle) cd d n khudn khd niy khong va se cd ldi gl ap dyng khudn khd kilm soit nhfl COSO Nhflng cau hdi dd cd t h i t i p trung vio mdi trfldng kiem soit nhfl the nao, danh gii rfli ro sao, cic hoat ddng kiem soat van hinh v i thdng tin, truyln thdng hen lae dflpc thfle hien nhfl t h i nio Dae b i f t rat gan vdi Vift Nam la viec dfla cie cau hdi lifn quan tdi giam sat: "Toin bp he thdn^ kilm soit cd dupe giam sit de danh gia chat Iflpng ket qui boat ddng ctia hf thdng theo thdi gian hay Ichdng? vdi sy hd tro eua nhCtng ehi tieu, kft q u i hoat dpng cd t h i dem dupc, nlu cd the; nhflng khilm khuyet ndi bp cd dflpc bio d o len tren khdng? nhflng van d l nghifm trpng ed dfloc trfle t i l p bio d o tdi cap eao nhat khong? cd nhflng dinh gia rieng, ddc lip ve he thong kiem soit ndi bd khdng?" Hoae danh gia eae hoat ddng kiem soat van hanh, Ngan hing T h i gidi khuyen nghj nhin manh cau hdi: Lieu ban quin li cd dat v i thyc hifn dflpc d c chfnh sich, quy trinh nham bao d i m thflc tiiln hflu hifu nhiing hoat dpng ma minh da xic djnh la d n thilt di khie phyc rfli ro va trd ngai ddi vdi viee dat dflpc muc tifu hay khdng? Day l i nhflng dilm rit sit vdi ho^t dpng tra d Viet Nam kilm tra viec thuc hien tra theo k l hoach ddi vdt cac ddn vi trfle thupc v l nd se dupe xem xft doi chieu thflc htfn danh gia hoat ddng tra cic trfldng dai hoc ^Khudn khd COSO edn bo sung khai niem quan la kiem soit ndi bd phli la mpt qui trinh chju tac ddng bdi ngfldi G l i p dung dude nd vao qui trinh quin li, Bd Giao due v i D I o tao phli tinh dfn k l hoach bdi dfldng 40-KHOAHOCGUODye ddi ngu cin bd l i m cdng He tra d Bd, d cic co sd gllo dye dai hoc, dd d n chfl trpng xly dyng ddi ngu chuyfn gia viia am hiiu linh vyc quin li viia hiiu bilt phap luat ve tra gllo due de hp cd the nghien cflxi, flng dyng nhung If thuylt hay, hflu ieh eua the gidt ve kilm soit ndi t>d (nhfl COSO) vio tinh hinh c^a Viet Nam Hoat ddng tra vf t i i chinh ddi V(S d c trfldng dai hpc dflpe tra Bd Giao dye thye hifn thdng qua tra hinh ehinh Hoat ddng dang dugc ehti 'y tang v l chit lupng v l quy md to chfle di quin li nhi nude dat hifu qui n h i t Du ehfla b i l t d i n md hinh quin li theo COSO eiia Oy Ban Treadway, song pham vi, hifu q u i hoat ddng cila hf thong tra t i c d^ng tdi d c trfldng dai hoc ndi rifng v i hf thdng gllo dye ndi ehung l i dang ke.Cdng tie tra ndt chung v l tra dio tao dai hpc ndt rifng hifn da d i p flng dflpe mot sd yfu eau mdt quin li giio dye, ed ddng gdp vao tflu phat triin, chit lupng dio tao dai hpc Tuy nhifn, trfldc yeu cau ctia sy phit triin gtio due v i d i o tao, cdng t i c quin If hoat ddng tra ndi tid d c trfldng dai hpe edn han ehf ve nhieu mat: So Iflpng, chit Ifldng dpi ngCt va eo chl, phflong thflc boat ddng, tinh than lam vifc, hifu Iflc cCia eic k i t lufn tra Nguyfn nhin I I ngudn nhin lyc eho cdng tac niy edn han chf Theo thdng ke tfl Bd Gilo dye v i Dio tao, hien tai, dpi ngu tim cdng vifc kilm solt npi bp gdm 30 tra vifn/33 tdng sd cin bd Sd tra vifn v i nhflng ngfldi kifm nhiem cdng tie tra nganh khoing g i n 1000 ngfldi (tinh c l sd lam edn^tic tra kifm nhifm tai cic trfldng dai hpc, cao dang, trung d p chuyfn nghifp) tren toan qudc Trinh dd chuyfn nginh tra cdn han hep, chfl yeu di len tfl cdng viee cfla gllo vifn va nhflng ngfldi cd thim ntfn cdng tie nginh Vifc kiem tra t i i ehinh efla cac don vj trye thude l i mpt nhflng ndi dung m i boat ddng tra hanh chfnh d n chO Tiiye t f nghifp vy cCia tra vifn kiem tra t i l ehinh cdn rit han chl B^n canh dd, chiing ta ehfla ed hf thdng vin bin guy pham phip luat vf giao dye va dio tao hoin ehinh Dieu niy cung da dflpc Qudc hdi phin tfch v i nhin ^ n h Difu 1, Nghj quyet sd 50/2010 vf vife Thyc hifn chinh sich, phip luat v l thinh lip trfldng, d i u tfl v i bio dim chat IflOng dio tao ddi vdi giao dye dai hpc: "Nhflng han chl, bat cap gllo due dai hpc l i hf thdng phip luat ve giao dye dai hpc ehfla hoin thifn, vifc hfldng dan thi hanh Luat Giio due cdn cham; mpt sd chinh sich v l giio dye dai hoe ban hinh ehimi ehua ddng bd v i ehfla dflOe sfla d l i , bo sung kjp thdi d l phu hpp vdi thyc tien; nguon lye t i l chinh ciia dat nfldc cdn han hep, cic difu kifn phyc vy dio tao chua dap flng yeu clu cang eao doi vdl chat Iflpng ngudn nhan lye Quoe hpi yeu eau Chinh phii tilp tuc td chtie phin tich, danh gii eu t h i eac ban chl, bat cap n^u trfn d l rflt kinh nghifm, kip thdi cd nhflng gili phip nang eao chit Iflpng, hifu qui giio dye dat hpe" Ngay 01/01/2013, Luat Gilo dye Dai hpc cd hifu lUe da mang din tin hifu mdi tich eye cho hoat ddng eiia cie cd sdglao due dai hpc toin qudc Mot s6 kiin nghi - Ddi vdi Bd Gido due vd Ddo tgo Phdi hdp vdi d e bd, nginh khac cd van bin hfldng din ve dinh mflc d n bd^ ehe dp t i i chinh cho boat dpng tra cic cd sd dio tao dai hpc Tang cfldng kiem tra, tra hinh chfnh cie cd sd giao dye dai hpc trye thude d l d i m bio hoat ddng quin If dupc chat chf v i lifn tyc NGHIEN CflU Co ging I p dung nhflng dac tfnh noi bit efla kiem soat ndi bd, djnh hfldng dflalihung quin If ndi bd COSO vao cle trfldng dai hoc Cd t h i thay mdt viln d n h het sflc thuin Ipi dfla hf thdng tra ndi bd cac trfldng Theo d e h niy, thay vi phii tien hinh kilm tra theo nhieu bflde, tien hanh tra, tra^Bp Giao dye v i Dao t?o sf ehi kiem tra thdng qua he thong tra ndi bd tai cle trfldng Dilu dd vfla d i p flng yfu d u d i cich thfl tuc hinh chfnh vfla t i l t kiem thdi gian, t i l n bae Ap dyng khung COSO l i diiu rit mdi me doi vdi linh vyc giio dye De phit huy dypc nhflng nhan td COSO, Bd (Silo due v i O i o tao d n r i t nhilu thdi gian, kinh phi d i o tao lai ngudn nhin lye vife tang cfldng va phit triin hf thong kilm soat ndi bd nginh - Ddi vdi cdc ca sdddo tgo dgi hgc Nhanh chdng kifn t o i n dpi ngCt lam cdng tie tra theo cic van b i n hfldng d i n cfla Chinh phfl, Bd Gtio due va Dao tao De d i p flng dfldc yeu d u efla vifc tra thi p h i i ting cfldng dpi ngu tra ve sd lupng Vdi khoi Ifldng edng vifc Idn nhfl vly, sd IflOng tra vifn cd thf cdn thilu v l hp se gap khd khin thyc thi nhifm vu Thinh lap td ehflc tra ndi bd theo quy dinh efla Thdng tfl sd 51/2012/TT-BGDDT quy dinh v l To chfle va hoat dpng tra cfla eo sd giio due dai hpe, trudng trung d p chuyfn nghifp va quin li td ehiie niy dfldi sy hfldng d i n cfla tra Bd Giio due de tang hifu qui quin li, trach nhiem cfla tflng ca nhin dot vdi cdng vlfc IIIIIIIIMIIIIIIIMIIIIIIIIIIIIIIillllllllll Q - Ddi vdi bdn thdn cdn bd tra ddo tgo dai hgc Cin bp tra can diioc d i o tao thfm v l chuyfn nganh tra, linh hdi nhCfng kiln thflc mdi ve kiem soit hoat ddng cfla t6 chfle trfn t h i gidi 6i nang eao y thfle ve nghia vu va trich nhiem, quyin han cdng t i c tra d l t i l n hinh hoat ddng tra cd hifu qui, chit Iflpng T A I L I £ U THAM KHAO [1 ] COSQ framework, 1992 [2] World Bank, (2010), Viit Nam - ddnh gid trdeh nhiem tdi chinh qudc gia [3] Nghj quyet sd 50/2010/QH12 cua Quoc hdL SUMMARY The article addresses the renewal of inspection activity at universities through internal control system Many professional activities were carried out by the educational inspection according to the process of COSO framework (the Committee Sponsoring Organization of the Treadway Commision) - the internal control issued by the Treadway Commission The application of COSO framework is new in education To promote factors of COSO, the Vietnam Ministry of Education and Training (MOET) takes much time and funding to retraining human resources in terms of strengthening and developing its internal control system Keywords: Renewal; inspection activity; universities; internal control IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIMIIllllllll PHAT TRIEN CHUONG TRINH DAO TAO OAI HOC tifn trinh hoe tap cua hai giai doan d u true CTDT Co kilu d u tnic chuong trinh theo giai doan, dd l i [4]: - Cau trfle elt ngang: Hpc hit d c mdn thupc khoi giao dye dai cflong rdi ehuyin sang khdi giio due chuyfn nghifp - Clu true d t cheo: Giai doan d i u chfl yfu hpc d c mdn thupc khdi giio dye dai cfldng, k i t hpp vdi mdt sd ft cle mdn khdi gllo due chuyfn nghifp Cang ve sau, cang giim dan so mdn dai cflOng v l tang dan sd mdn giio dye ehuyen nghifp - Clu trfle d t doe: Cic mdn khdi giao dye dai cuong va khdi giio dye chuyfn nghifp cung dupc bd tri song song sudt q u i trinh dao tao Ket luln Phat trieti chflong trinh d i p flng CDR la mdt bflde hoan thien cieh t i l p can llu da i p dung eho khoa hoc phit trien chfldng trinh nhlm d i p flng yeu clu dio tao ngudn nhin Iflc chit Ifldng bdi d n h nen kinh t l tri thfle v i hdi nhip qudc te Gili phip phit triin chuong trinh theo CDR tiidn hoc va COR nam hpc dfldc eoi l i mdt giii phap hflu hieu, cd nhieu flu v i f t dim bio cho ngfldi hoe dat dfloc muc tifu rd ring tflng giai doan hoc t i p Phit triin CTDT d?i hoc d i p flng CDR la xu t h i tat y l u nhlm thyc hifn vifc ddi mdi ein b i n toin difn ndi dung v i chflong trinh giao dye dai hpc d nfldc ta,'gdp' phin thilt thflc thflc hifn Nghj quylt v l ddi mdi cin b i n v i t o i n difn giio dye v i dao tao (Tiip theo trang 8) gia Ha Ndi [3] Qude hdi nude Cdng hda Xa hdi Chu nghia Vift Nam, (2005), Ludt Gido due, NXB Chfnh tri Quoc gia, HI Ndi [4] Lf Vift Khuyin, (2006), Thiit ki vd trien khai ehuang trinh ddo tgo dai hoc, Ki ylu Hot thio Quin ly trfldng dai hoe: nhflng nhin thflc mdi, kinh nghifm cfla Viet Nam v i t h i gidi Hoc vifn Quin If Gilo due Ha Ndi [5] Nguyfn Hflu Chiu, (2005), Nhi^g vdn deca bdn ve ehuang trinh vd qud trinh day hoc, NXB Giao due Hi Ndi [5] Le Dflc Ngpc, (2005), Gido due dgi hoc: Chdt luang vd ddnh gid, NXB Oai hpe Quoc gia Ha Ndi [7] Allan C Ornsteln and Francis P Hunklns, (1998), Curriculum: Foundations, Principles and Issues, Allyn and Bacon [8j Collin J.Marsh, George Willis, (2003), Cirricutum Alternative Approaches, Ongoing Issues, New Jersey, Columbus, Ohio SUMMARY Program is one of the core elements in teaching activity, has direct and decisive impact on the training quality of a major or course Therefore, the development Implementation, evaluation and development of program plays an important role at universities In particular, it is an urgent requirement to develop program towards competence development, learning with practice, theory with practice to meet the learning outcomes In context TAILI£UTHAMKHAO of renewing the basic and comprehensive education and [IJ.Tran Hflu Hoa'n, (2011), Luln an Tifn si Quin li training ana the development programs The article focuses Giio due, Qudn llxdy dung vd ddnh gid chuang trinh mdn on analyzing development process ofprogram at university, then proposes solutions to develop training program hgc triiih dd dgi hgc hgc ehi tin chl [2] Qude hdi Nfldc Cdng hda Xa hdi Chu nghia Viet Keywords: Program; training; university; outcome Nam, (2012), Ludt Gido due Dgi hgc, NXB Chinh trj Quoe ouput Sitl28-THANG5/2018