VAN DE HOM NAY ( So 04(117) 2013 ) N a n g cao chat l i r o n g dao tao kg toan t r o n g cac tru^ong d a i hoc o* V i e t N a m Ths Trin Minh Tfim Tru&ng DH Thu Dau Mgt, Binh Duffng ''''W'''' ''''Tift Nam dan[.]
VAN DE HOM NAY ( So 04(117).201 N a n g cao c h a t l i r o n g d a o t a o k g t o a n t r o n g cac tru^ong d a i h o c o* V i e t N a m Ths.Trin Minh Tfim Tru&ng DH Thu Dau Mgt, B 'W' 'Tift Nam dang qud trinh hgi nhgp quoc te, vigc nang lugrng ddo tgo sinh vien ke todn ndi rieng ddng vai trd qua r nhien vigc ddo tgo ke toan cdc tru&ng dgi hpc & Vigt trinh va npi dung dao tpo ke toan nhieu tru&ng dgi hgc hip tgo ke todn cua mgt sd nu&c khu vuc vd the gi&i chung ta t day trinh bdy yeu cdu vi chuyen mon nghigp vp ddi v&i nhdn vie Ve chuom g trinhvddio o cua cdc tmdtru&ng ng dupe khdpi ao sa t tm chuong trinh nfitadung ddo tgo ke todn cda hgc Cac m on hpnghf c trongdehau het phpc nitung bit cgp b i n h d m i r c t r e n % ( % ) D nhimg kien khac nhim ning cao chdt Hipn theo quy djnh hipn ccic huomtru&ng g trinh daodpi tgohgc ciia nhidu b i p t p h i n k i d n thiic niy c u a tmd hanh, cac chucmg Uinh dao tao dai tmdng d^i hpc hipn deu chi tip D g i h p c T h u a n g m g i c h i d m dd caancd au iendga hpcV kee to eu khoi dupeIv xapyngdgkng mmg de dao tao nhan vien ghithslToCke % k i e n t h i r c t o a n k h d a h p c C tren chuong trinh khung Bp todn (Bookkeeper), thay vi dao tgo h p c phi n t h u p c k i d n thiic c h u y e n GD&DT ban hanh Theo quy djnh cac nhan vien ke toan chuyen n g a n h p h a n l d n d e u t g p t m n g t r a n tgi chucmg trinh nay, sd lupng kien nghipp (Professional Accontant) bj k i d n thiic g h i s d k d t o a n , t h thirc giao dye dai cuang tdi thieu la Nhan vien ke toan chuyen nghipp enenthirc can thiet de giiip sinh v 36? I va kien thuc giao dye chkuiy khac vai nhan vien ghi so ke toan d c d nghipp toi thieu la 64% Nhu vayhieu biet ve kinh doanh, chie chd ngoai vipc biet ghi so ke toan, theo quy djnh nay, phin dlmlucgaec kinh doanh vd quan tri doan nhan vien ke toan chuyen nghipp kien thiic bat bupc Uang bj Unognhgipp, v.v dd c6 thd tham gia phai cd kidn thiic nhit djnh vd quan chuomg trinh dao tgo cu nhanqukaetrinh quyet djnh quan tri tri kinh doanh, chien luge kinh toan deu la nhing kidn thiic vd lyTrong phan kien thiic chuyen doanh, marketing, v.v de co the lu^n chinh trj va kidn thiic chuynegnanh, cac mdn hpc trang bj k thidt kd hp thdng thong tin cin thidt nganh ho$c bd trp chuyen ngathiic nh, de phyc vy cho ghi so ke cho quan tri doanh nghipp, tham gia c cac kien thiic cin tiiidt ve kinhhiem thdi lupng ldn uong tdng vao xay d\mg va thgc hien chien thdicdlupng cho cac mdn chuyf doanh va xa hpi hau nhu khdng luge kinh doanh, v.v De tra nganh Thdng thudng cac mdn h hoac c6 u tomg ddi it nhan vien ke toan chuyen nghipp, Khao sat chuong trinh dao tnaaoy thudng chidm khoang 30% th ngodi kidnTap thiic chi ve knghien inh doanhcufu , sinh Tai chinh k4 toan lupng cua cac mdn hpc chuy ciia mpt sd tmdng dgi hpc, Uong co vien can dupefrangbi cac kien Ihiic cau chuomg uinh dao t^o, khdnnggan keh Hau hdt cac chuomg U v aav tn kd hedrkgctg cnkh lm u g ean a dhpdev cagch uiy acvh u ci ck tchiic, h rhienauny hoq n cu a g thiic d nc h onou U avtn m ing hv tg hd ,aonPb m gh cainv ao tan eid actrip uo cinhhagpn dm ciu ,tcrh gos,id h anV nu agh iphh citeh cdpnh oN icviu k neaou p d h k q ntgoh d y p u io eto n.ac d n gcgn Pd thgapu inirahd concknu gtoicg ddm an,ynceh gphi thiic iekm thciia nd eactir kchciheuan apy ctce7.nthiic vuad undgnnhiagipo3 iap ktg d rv h 6ao dp i% eodo g acny n ciqh eC utO phi cg thiic ydodenjtngnth itu p rno evphdtn ah,u n m tkh v g nd cnu.u g.icm iah m d lupc, ipgo dgn vio ayn l5giiip ch trinh p, h.dqideu qn N kauin dashd nlin u iddbh ( So 04(117) 2013 ) VAN DE HOM NAY tao ciia Hpc vipn Tai chinh,raptco H9C DH DH DH sd cd uy tin vd kinh nghiem ldu TT Kh6i uln thuc vifn KmhteThiromg Klnhtd namttongddo tgo kd todn so vd Tdi DH mai TP HCM chuomg trinh ddo tao ke todn cu Kidn thic gido dye ch3f6nh Q3u6oc 27 36 Trudng Kinh doanh Robert H ieuue GiaHN dKgieincuto hnicg gtoidiothd (Robert H Smith School of 64 64 73 64 hu Business) thupc Dai hpc Maryland 2.1 cK ienyenthincgicipop sor 23 14 22 13 (Hoa Ky) Kinh doardi ldm vi dy n g d n h v d k h d i n g d n h 2.3 Kien thic ngdnh, 25 26 33 28 Chuong trinh ddo tgo dgi hpc hu nh 2.4 cK ienyenthincgdb o ugr 17 10 15 ke todn ciia Hpc vipn Tai chuih 2.5 Thvc tdp vd thi tot 8 8 gdm 129 tin chi,ttongdd khoi kien n ippCQng Tg6h ng 100 100 100 100 thirc nganh va chuyen ngdnh ke todn gomdgi 31 tin chi vdi 29tinc (Nguon: Website cua cac truong hgc) bdtchi bupc vd 02 tm chi ty chpn Ph lgc hgu, khdng gdn vdi chuan chi; ddu cac mon hpc cdt loi 66 tin kidnchi.thiic chuyen ngdnh chidm 26 cua ngdnh vd yeu cau ciia dovnd vj cac mdn hpc bd Up 12 tin sir dvmg Cac kien thiic can thiet Trong cdc mdn hpc cdt loi, cdctinmdchi n gom 24 tin chi bdt bupc vd chi theo yeu cau cua cdc Hgi nhgphcechuyen nganh ke toan chi ctin o 24 lya chpn Cy the, cdc hp nghipp quoc td nhu ACCA, CPA tinA,chi (Mdn hpc ke toan tai cphhindhn bdt bupc gom: v.v chua dugrc dch hgrp trongcc haiecm tin chi), phdn lai la cac- Td chirc cong tac kd toan chuong n-inh dao tao, v.v mdn hpc kinh doanh nhu quanttong trj doanh nghipp: 02 dn ch So sanh chuong trinh dao ntahoan lyc, cdng nghpttongxa hpi - Chuan myc ke todn quoc te dgi hgc kd toan ciia mpt so Uhudiem ngdgi, hp thdng thdng tinttong02tddn chi Uong nudc vdi cdc chuomg trinh chiic, ly thuydt vd quanttjva td Ke todn hdnh chinh sy ddo tgo ciia cdc trudng dgi hpchiic, c d dgo dire kinh doanh, v.v nghiep: 02 tin chi - Kd toan ngan hdng thuomg nudc ngodi ching ta se thay ro homVe cdc mon hgc xu hudng dao tgo cua cac trudngNghien cim chuong trinh dam ogi: 02 dn chi hipn tgo kd todn ciia mpt sd trudng dgi- Kiem toan cdn bdn: 02 tin c Trong chuomg trinh dao tgo dhgpic d Vipt Nara cho didy s^f kha-cKidm toan bdo cao tai chinh 2gtin chi hpc kd toan cua Dgi hpc lllinoise ve cac mon hpcttongchuo0 m (Hoa Ky), cac mdn hpc ve ttuih kiidi khdng nhidu Ngoai sy kha-cKd toan tdi chinh 1: 02 tin c doanh chidm 33 tin chi (chiem 5n5h % au draptsd mdn hpc lya chgn,- Kd toan tai chmh 2:02 tm ch chinh d todnIce tdi ctoan hinh 3: 02W tinch cdc mdn hpc cdt loi cac mTap dn hpcchlbdtnghiin bupc ciictfu a hduTai hd-tK Tuong t\r, chuomg trinh ddo tcgaocttudngdeu tuomg doi giong - Kd toan tdi chinh 4: 02 tin c tin of k M R 18 eoabrB y dteoln ratdu nchi, nd sH chi; ineO csu(sR o ^)acono d agcbdT eiu K d rm tupdydcd H )nncgd cD u cS hnp K m gcm iiniddhgcindoh m Sp dh csop hdacob n tc1oh2 ad h3 u aln c0tao 0n om u,n.hdgbatanC u dncn d ttinh d thrni.nghleD iatirdksdhy Id qu tho yundy gyid ctg hnd dj u sogo y cnm hn dB k ghghpap iautrinh chG h ap n iD nd ch& ytahh d stu D eikn p ayu d o T o chneavu g nC -d:p gvaK hK ic0 eadn m dpto ahd tin sto id a:aun adu p0 n:chi e2tai qtyu dctin aohn chi caph nnp h chi itri di dnrapt in 2: 1:(g n 2:h g0 ih p ttong tin 2ipptin chi) x3 ayc VAN DE HOM NAY ( SS04 (117)-201 Cau true chn img trinb dao tao cv nhan ke toan cdc chucmgttinhddo tgo ciia cd Tnrdng Kinb doanh Robert H (Robert H Smh ti School of Business) thutru^on Dgaidbgpci hpc Vipt Nam la van n g n g ve truydn dgt kien thirc b M a r y l a n d , H o a k y ( m t c h i ) CAC MON HQC COT LOI (57 tin chi) lam, it chuttpngren luypn cho sin Cic mdn bpc ve kinb doanhCac mon bpc chuyen nganh ke toanvien kha ndng tu duy, khd nd (2H 4T tinG cA bli)O DVC TONG QUAT npccbi)THUpC KHOI KI£N T CAC M(3O3N tiH lC tranh ludn, khd ndng xir ly nhirn ( t i n c b i ) tinh hudng cy the Ket qua ciia Kein thirc giao dye Kien thirc tong quat Kien thirc c cor ban ngoai kinh doanb huong trinh dao tgo hipn Id (26tuicbi)' nhimgMaryland) sinh vien cd kien thiic (Nguon: Website cua (32 tin cbi) (5 tin cb i) dairahqc t o a n h g n h p, chi ldmmon dupe nhhip Nhin vao danh myc cac mon phan: phan Ipla cac hpc chuong trinh dao 190bci up iac 12 tin chi va phan II Idvycagchi so ke toan va l^ip bdo c HQC vipn Tai chinh, phan Ion m cadcn hpc lya chpn (12 tin chi) chinh, thy dpngttonggidi quyet mon hQC trang bj cho sinh vienTro kniegn cdc hpc phdn bat bupc,csdinhg vipc, khong cd khd ndng th thirc ghi so cac doanh nghvipepn bat bupc pbdi hodn thdnhkcddchp thdng thong tin ddp img cac ITnh vyc hogt dgng C moon5hpc: ke todn tdi chinh I (3cautinciia quan trj doanh nghipp mon hQC trang bj kien thuc v chi), e toke toan tai chinh H (3 tinkchi), hdng cd kha nang tham gia v chirc kd toan, chuan myc kd toakndvtaodn quan tq (3 tin chi) vdcachphogt dpng qudnttj,xay dyng kiem toan, ke toin quan xi\ thdng ke todn (3tinchi) Ngodithcydc hipn chien lupc, tu van cho Chuong trinh ddo tgo kd toh dp nc phan bdt bupc, sinh vien pnhdiquan tnttongqud trinh quy cua Trudng Kinh doanh Robert luH.a chpn hpc cdc hpc phan sadujnhdedd giiip cho doanh nghip (Robert H Smitli School of tich liiy dii 12 tm chi thupc cdcnd m nd gncao hipu qua kinh doanh, Business) thuOc Dgi hQC Marylah np dc chuyen ngdnh: dyng c6 hipu qud cdc ngudn lyc (Hoa Ky) gom c6 cac mon hpc vN eeu lya chpn theo hudng sedg trdt dupe myc tieu chien lupc t kinh doanh, cac mdn hQC chuthydenh ke todn vien cdng chung, tsuinohng lai, v.v ngdnh va cac mdn hpc ngodi vkieinnhphdi hpc hpc phan: Thud thV ue npi dung dio tao doanh nh(ip ca nhan (3 tin chi), Dgo dire vN dpi dung nhieu mdn hpc co Cac mdn hQC ve kinh dosaunhchuyen nghipp ke todncd(n3trimg lap va chua phu hpp sinh vien dupe hpc chuom ting chi), Ly thuyet vd thyc hasninhh vien ngdnh ke todn Cy the trinh dp dgng tir ky hpc miakiethm u toan (3 tin chi) Ngoai ra, sinhNgoai mpt so trudng cd gidn ndm 2012 gdm: Gidi thipu vdviehnp phdi lya chpn mpt d cd c chudn myc ke todn cho s gy thdng thdng tin (3 tin chi), T hp dci phdn sau (3 tm chi): Kdviteondnnhu Hpc vipn Tai chinh vd chinh kinhT^p doanh tin chi), cdngTai Thudchinh cdng ic^ ty vatoan thud bdt hdpcngThuong mgi, phan dlm gido chl(3nghien ctfu Nguyen ly Marketing (3 tin chi), san, Kiem tra gian ldn ke toand ,ao ketgo vd npi dung gidng dgy C etC n(1 ptin dc(chi) o aocunchdh tv n u y d u cn an m h y n acv n ck d Lhg inuih dohbgim dkaocilnu a2nh4 hcmdd tin (o chi), n (k3 n3d ainnhh g tin chi h tinpC ahchi), tin ia(1 u vy ag(1 C echi), itdhn tin hcdiantin nctri hn hcbi) gL cd tschi), rhadn ho run cih eg andhd nign hh dnd cS gh ad o cp kdcideonm gbsg m aiptn grdth oncto pnatrcagokn h cnd,o p n gcu nL tod u acyk dn cdueng ucoth ntci o gcvdi o aihan ao ucito ,can acvC m cg hdoacpcth rtutuh b tc n phip, k sd tro m ah ionid g p cid m esnc hu d h gyguy egcth qeu tv d ci iu n ctahv n cih aetd haih ad g u rnco u tn c hadcakh iptcn adh u p vd k ,c n op chii dahncto n m ag ci th v g niakiu ey ncpt^n tin cygit.ho ipu etn m h N d ttpng vk n cey p duen h pcn hlu ig aycg atd, nh to d httang luy d ag vicpy d cn n deu g hcineh tu o hIp nd dapchbj tn u loi, h dcsp o gy thie cb idm d echim cnti So 04 (117) 2013 ) VAN DE HOM NAY eauouang bj kien thirc phuc vucu ch aocac gido uinh kd todn ciing c quan trj doanh nghipp, tham giativ ghi si kd todn de tang cudng nhcim dgsy thay ddi phii hpp de kd vipc xay dung \k thyc hipn chiin mdntrjhpc trang bj kien thiic deVgiputpNam cd the hpi nhdp vdi luprc, ho trg cho cac nhd quan cho sinh vien cd the hieu dupetodnrokhu vyc vd thd gidi nong qua trinh quyet djnh, v.v h om boat dpng ciia doanh nghipp, Ddtiiychipn dupe cdc yeu ciu vd giao trinh: M^c dii chuan cd chkien thuc vd qudn tri doaU nhen, cdn co sy phoi hpp tich mgc ke toan da dugc ban h an heipp, chien lupc kinh doanh gi,ira cdc Hpi nghd nghipp ke tod nhumg hiu het cdc gido uinh vdngk m g todn vdi cdc trudng dgi hp toan dugc sir dyng Uong cac truo nagrketing, v.v de co the xay dkyienm d u p e h p t h d n g t h d n g tin t r p n g y e u U o n g qud trinh xdc djnh chudn d dgi hpc hipn deu vidt theo cdc p, xdy dyng chuomg trinh vd n thong tu hu6ng dan Tren thucph te,yc vy qudn tri doanh nghipra, am ipgn ddo t^o dgi hpc ngdnh ke t un day chi la phan hudng dan ththg c gia vao xay dyng vd thycdh ogt Cytiid: hanh ghi chep cac nghipp vp ckhiniehn luge, tham gia vao cdc h te vdo sd ke toan Dga Uen cad cpnggiaoqudn Uj vd quyet djnh dKlii xay dyng chuan diu ra, cd dp ocanh nghipp, v.v Theo kinhpi nghd nghipp cin tham gia d trinh ndy, sinh vien chi dupe h g cdc trudng xdc djnh dupe c cdch ghi so cdc nghipp vy kinnhghtipem ciia mpt sd nudc, trongiiip phat sinh vd bo qua cdc van dcdhuocn dgt uinh ddo tgo ke todn cayneucocau ve kien thirc chuyen mon cemon hpc nhu: chien lupc kkyinhnang dd co thd trd m loi la nguyen tie va chuan mgccdk todn cin vgn dyng de ghi nhandovadnh, qudn tri doanh nghipp, hdnhdn vien ke todn chuyen nghipp T ronglipuquthdamtrinh xiif \