VXN Di HdM NAY ( So 06 (119) 2013 ) Chat lirong dao tao nganh kl toan va kiem toan o* Viet Nam hien nay PGS TS Thinh VSn Viph* "W" ''''W''''pinhgp Qudc ti vdyiu cdu phdt triin ddt nu&c trong th&i ky m&i da[.]
VXN ( So 06 (119)-2013 ) Di HdM NAY Chat lirong dao tao nganh kl toan va kiem toan o* Viet Nam hien PGS.TS.Thinh VSn Viph* "W" 'W'pinhgp Qudc ti vdyiu cdu phdt triin ddt nu&c th&i ky m&i da dgt nhimg yeu cdu r~m tt&i CO tinh chdt cdp bdch vipc ddo tgo nhirng sdn phdm c& chdt lupng & cdc tair J M Bgi hpc noi chung vd cdc trudng Dgi hgc khdi kinh ti ndi riing Trong nhSng ndm qua, m^c dd Nhd nu&c vd cdc tru&ng Dgi hpc dd khdng ngimg cdi tiin phucmg phdp vd chuang trinh ddo tgo nhdm ndng cao chat lupng ddo tgo, nhien thyc tiin ddo tgo hipn nrty cdc^u&ng Bgi hpc ndi chung vd cdc tru&ng Dgi hpc khdi kinh ti ndi riing vdn ton tgi khdng it nhung bdt cgp Chit lirgng dao tao vdi y8u ciu thyc tiln: Thu nhit, xuit phittiithyc ti^g kinh t l - x a h§i cua Viet Nam vd yeu ciu tit ylu phdi ning cao chit lugng dio tgo ndi chung vi chit lugng dao tgo ngdnh kl todn vd kilm toin ndi ri6ng tiong quin ly kinh tl hgi nhgp ngiy v l chit lugng dio tgo ndi chung, chung ta cdn cd khoing cich so vdi cdc nudc phit tiiln tr6n Thl gidi Vigc hgi nhdp vl Unh vyc dio tgo vd gido dye cua chiing ta ehdm han rit nhilu so vdi ITnh vyc kinh tl ndi chung vd ITnh vyc kl todn vi kilm toin ndi rieng Tuy nhiSn, hien cdn khdng it cic vin dl tbn tgi cin phii khac phyc cua tu vi eachtildelim vigctiidiky trude de lgi Ddng thdi, nhilu vin dl hgn chl, bat cgp ndy sinh tii qui trinh qudn ly nln kinh tl hdi nhip mi chdng ta dang tdng budc hgc hdi kinh nghigm vd cdch thiic qudn ly cua cac nudc phdt triln Trong bdi cinh dd, nhilu Qu6c gia, nhilu tl chuc nudc ngodi hogt dgng d Vi|t Nam, nhieu nhd diu tu dang tang sdc 6p rit mgnh vd yeu ciu Vi|t Namtichcue thyc hi|n cic qui djnh theo thdng Ig vi yeu cau ciia sy hgi nhdp,tiongdo cd gido dye, ddo tgo mi ydu ciu ndng cao chit lugng ddo tgo ndi chung vd ngdnh kl toin kilm todn ndi rieng li m|t sy cip bich Thir hai, xuit phit tu ly hgi nhdp kinh tl Quoc tl vd sy thda nhdn lin vl chit lugng dio tgo vi bdng cdp Chung ta can phii hgc hdi vdn minh cua thdi dgi vi tri tug cua nhan logi Phii biet kl thiia vd vgn dyng thdnh tyu khoa hgc cua nhan logi vi nhiing cdng cy quin ty tiln bgtiSnthl gidi vio de dio tgo vi quin ly nln kinh te dip dng yeu ciu hgi nhdp va phit tiiln dit nudc Chung ta cin phdi tdng cudng khai tiiic vi phdt huy lpi thl cua ngudi di sau d6 khdng ngiing ndng cao chit lugng ddo tgo ndi chung vd chit lugng ddo tgo ngdnh kl todn vd kiem todn ndi rieng cdng nhu khdng ngittig ning cao hi|u qui vi higu lyc quin ly, thdc diy kinh tl, xa h$i phit tiiln Sy thay ddi co chl dio tgo theo tm chi thay cho ddo tgo theo nien * Hpc vipn Tdi chinh Tap chi nghien ciiu Tai chinh k^ toiln chl ciing Id m$t ylu td ndng cao chit lugng dio tgo Thir ba, xuit phdt td xu thl tit yeu cua thdi dgi, ddn din khdng cdn sy phin bigt giiia trudng DH QuIc Igp vi dan Idp Trong dilu kign hi|n cda Vi|t Nam, cic trudng DH ddn ldp lap rat nhilu Ddc bigt Vigt Nam thyc hi|n md ciia vd chinh tiidc h^i nhdp WTO vdo nam 2006 Cdc quan dilm vi suy nghl giua trudng QuIc lip vd ddn Igp vin ton tgi nhung dang dan dugc rdt ngdn Cich hilu qua tiinh lya chgn trudng dl thi tuyIn ciia tiii sinh, hgc trudng vi lim vi|c d cic ca quan ddu van cd suy nghl khic Nhimg thyc tl hi|n nay, cic td chdc, doanh nghi|p vd ngudi sd dung lao dgng nhit Id cdc td chdc Quoc tl, cdc doanh nghi^ nudc ngodi, doanh nghilp li@n doanh vi cic nudc tren Thl gidi khdng quan tdm ngudi hpc d dau, bdng cap gi mdfagquan tdm ngudi hpc cd ldm dugc vi|c hay khdng? Tren thl gidi vl dy nhu dit nudc Trung Quoc vdi 70% Ii cictiTidngdin Idp vi chi cd 30% li tiudng Quic ldp ( So 06 (119)-2013 } cic trudng Qudc lap mpt gidng vien kem khd nhieu sinh vien, nhung cic trudng din Igp 01 giing vien chi dugc kem 01 Sinh vien CJ Trung Qudc cdc nhi dau tu nudc ngoai, cic co quan Trung uang cua Trung Qudc rat thich dimg cic Sinh vien tdt nghigp DH dan lap vi nhung sinh vi§n niy ldm vigc tiiyc tl lgi rit tdt Ci Hoa Ky, hay mpt sd nudc khic cdc trudng dan lap la phd bien vd cung rat uy tin nhu trudng Dgi hpc Harvard l i trudng Dgi hpc danh tieng sd mpt the gidi Trong xu the dd vd sy hdi nhdp Qudc te, tit yeu mgi trudng Dai hgc khdi kinh te cdng phai khdng ngiing ndng cao chit lugng dio tgo Dgi hpc nginh kl toin v i kiem toin Cdn phdi khde phyc dugc nhung bit cip chuang trinh dio tgo cu nliin ke todn v i kiem todn hign dd li: - Khdi lugng don vi hgc trinh cdn ldn ban mgt so nudc tien the gidi vd khu vyc (Mpt so nudc tien the gidi vd khu vyc chi ddo tgo nim) - Ddi mdi chuang trinh dio tgo chua gin lien vdi ddi mdi giio trinh, chit lugng giio trinh chua cao, tinh khoa hgc v i tinh hien dgi cua giio trinh chua cao - Ca sd vit chit ky thugt chua cao, chua dip iing dugc yfiu cdu dio tgo, nhdt li cic phdng thyc hinh v i co sd thi nghiem - Phuang phdp giing dgy chua thyc sy khai thac v i phit huy dugc bet nang tich cyc cua sinh vien Phuong phip