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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[.]
Nghien cAufraodoi Doi 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$t Nam phit bidu:" Thi tnfdng tieu dung nitdc dang cing trd nen kh6t khe han rat nhiSu mi khach hang den dSmong cac djch vu cd chdt lugng tot hon mdi khu vi/c trudc hg quyet dinh se mua cai gi va mua td Cach nhdt cho cac Cty cd thd tdn tai la thue cac chuyen gia tdt nhat vdl cic ky ning toi tin nhdt lim viec cho minh Van de thi/c te li bing each nio mgt dat nitdc nhu Viet Nam cd thd dat dugc muc tieu niy." C6 thd ndi day li mdt cau hoi Idn dugc dat nhu mgt thich thdc cho cic trudng dal hgc Vl$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 viec dSi mdi cong tic dio tao ke toin kidm toan bac dai hgc hien o thd nhdn thd'y, chua bao gid nghd ke toankiem loan cd vi the nhu llic 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 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 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 ldp hidn didn thuong mai tai C 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: 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 mfli trudng canh tranh He thdng phdp ludt vd kd loan- kidm loan ciia Viet Nam lidn llic dugc phdt tridn vd hodn thien Bdng chflng Id chfing la da ban 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 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 Iinh vuc kd todn- kidm todn theo cac Didu ude qudc id ma Viet Nam da cam ket hodc gia nhdp Vi thd cua ke toan va kidm loan Viet Nam cang dugc dd cao Hiep dinh khung vd thfia nhdn Idn (MRA) 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 cang dugc dd cao xa hdi, vi thd ddi hdi ciia xa hdi ddi vdi nhung ngudi lam nghd kd todnkidm todn cdng \dn va dd cung Id trgng Irach cua hoat dflng dao tao kd todn- kidm loan cdc trudng dai hgc va vien nghien cflu hien 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 ^ cAU >M.e todn ^ ^Uem tttdn id'ffidn& 4/2042 Nghjgn cifu trao dol se cd didu kien md rdng hgp tdc cdc trudng irong nudc cd nguy co lien doanh vdi cdc co sd cua nudc mdt thi phdn Tugng tu nhu vdy ngoai, qua dd cd nhidu thudn Igi tren linh vuc djch vu, nghien cflu viec hgc tdp, dp dung kinh Hien cdc vien nghien cfiu nghiem, phucmg phdp nghiep vu, nudc ngodi da thdm nhdp vdo thj ky ndng chuyen mfln, cdng tdc ddo trudng u-ong nudc, hinh thdnh cdc lao, nghien cfiu cua nudc ta cd Cty tu vdn nudc ngodi nghien cuu didu kidn tidp cdn va theo kip trinh vd thi trudng, nghien cflu tu vdn dd tien tidn cua cac nudc tren thd phdp luat, tu vd'n kd todn- kidm gidi Song hdnh vdi nhutig thudn todn cho Ciic DN md cdc don vi tu lgi thi cd cdc tidm ndng co ban ciia vd'n, cdc CO sd nghidn cflu dao tao kdtoan hien cd thd dua nudc chua cd kha ndng ddp Otig tren ndn tang nhu cdu cua cdc khu Chinh VI vdy, cdc vdn dd thudc vd vuc kinh td cd quan he mdt thidl khoa hgc kd todn dugc ddt ra: de'n hoat dflng kd todn sau: (1) Mdi trudng canh tranh Vd khu vuc DN thi sd lugng quydt liCl ddi hdi cd sd lieu chfnh DN tdng trudng nhanh chdng vdi xdc, phdn tich kip thdi, dung ddn hon 500.000 DN ddng kJ tai thdi dd cd nhflng bien phap, chinh sdch didm cudi ndm 2010, dd canh tranh thdnh cdng rieng ndm 2010 sd Iugng DN ddng (2) Khudn khd phdp ly ky dianh Idp mdi Id hon 90.000 DN cdng chdt che, cd nhidu bidn dflng, Thi trudng chutig khodn phat thay ddi ddi hdi bd mdy tdi chfnh tridn vdi tri gid vdn hod den cudi kd loan phai thay ddi kip thdi dai Mat khdc, Tdp doan chiu su kidm ndm 2009 chidm 23,1% GDP Cdc Qy kidm todn Viet Nam tra giam sal cua Chi'nh phij, Qudc chi vdng hon 10 ndm tfi ndm hdi nen cdc bdo cdo kdtodn phai 1998 de'n nam 2011 phdt trien vdi kip thdi, chinh xdc mdt tdc dd tang trudng binh qudn (3) Chi'nh sdch kdtoan thay ddi 23% ndm, dfli ngQ chuySn nghiep theo hudng cang phuc tap, giai doan la 20% nam hdi nhdp chudn myc kd todn tai Khu vuc cdng phat tridn chinh qudc td nen ddi hdi chd't nhanh chong cfing vdi phat tridn luong ddi ngu cang cao ciia he thdng cac co quan hanh (4) Cac id chflc nhu cdc Tdp chmh nha nudc cdc cd'p doan la don vi ldn, hoat ddng trfin NhiTng khd kh^n- thach thurc quy md rdng, san phdm dich vu da va thlic trang dang, mfl hinh td chflc phflc lap Thi trudng dich vu kd toan- nen ddi hoi rd't cao vd chd't lugng kidm todn thdng nhd't da vd dang ddi ngfi kd loan dd dap flng dugc hinh thdnh khu vuc cdc nudc cac yeu cdu vd hop nhd't bdo cdo tai ASEAN va qudc td vd ddi hoi su chiiUi, vd cdng tac quan tri tai chu£n bi d td't ca cac nudc thdnh chfnh, phdn tich ddnh gid hieu qua vien vd khudn khd phap Iy, vd sy SXKD dich vu vd cua cdc dcfn vi hdi hod cac chudn muc kdtoan, thu Tdp dodn hep khoang each ciia su khdc biet, (5) Cac Tdp doan kinh te hien vd su phdi hgp va thdng nhd't cua dang cd dinh hudng ddu tu chucmg trinh, ndi dung dao lao, nudc ngoai nfin ddi hdi cd bd mdy hudn luyen, thi cii va ddnh gid chd'l kd loan tdi chinh am hidu did dd, Iugng ddo tao, chd't Iugng dich vii, chuii myc kd' lodn qudc Id' dd dp vd su thfia nhdn Idn cac dung, thuc thi chfing chi hanh nghd cua mdi qudc (6) Cdc irudng dai hgc thidu gia Cdc nudc se ddy manh xudl cac thdng tin ki^n thflc vd nhu cdu khdu giao due sang nudc la nhdm thi Irudng vdng 10 dtfn 15 thu lgi nhudn, nudc ta trd thdnh thi ndm tdi va tuong Iai xa hon trudng giao due cua nudc khac Cd thd nhdn dinh thdng thdn rdng ã^a// c/teJ^'todfi Ơ Mimn todn Ao'tAdn^ 4/2042 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 phd duydt hodc gidi thieu cdc chuong trlnh ddo lao ndi chung vd ddo tao kd todn noi rifing Id vd'n dd 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 rdt thdp so vdi nhung yfiu cdu ciia IFAC, ddc diem chua thd hifin duoc tinh thdn hdi nhdp chucmg trinh dao tao vd phdn nao se anh hudng true tidp ngiriri hgc mudn titfp tuc theo hoc cac chuang trinh ddo tao hay thi \iy bdng CPA cdc qud'c gia khac theo chu& qudc ttf sau tdt nghifip Cd thd ndi, hifin tai dat hoan loan vao cdc trudng dai hpc, chua cd mdt ddnh gia v^ kha ndng ddp flng ciia chuang Irinh dao tao cua cac trudng viec thoa man cdc kitfn thfic, ky ndng cho ngudi hanh nghd ktf toankidm 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 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 Nghien cihi trao 061 CO hdi thuc hanh nghe nghitfp (8) Vd giao trinh: Ben canh nhung gido trinh chi dugc bien soan thudn bdi chtf dd ktf loan nhung cung cd khdng it giao trlnh hien 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 giao trinh ddu vidt tren tinh 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, hieu dflng ban chdt cdc chudn muc 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 chi mdi ddp flng dugc "70% nhu cdu ihuc ttf Cd the ndi nhdn dinh cd thtf dua trfin cdc ca sd sau: - Su phat tridn qua nhanh chdng cua quy md dao tao han 10 tfi nam 1998 dtfn ndm 2011 cd trfin 300 trudng dai hgc, cao ddng dugc ldp mdi hodc ndng cdp, dd 2/3 cd dao tao ngdnh ktf loan Ap luc 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, 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 se gdy khd khdn cho linh vuc nghien cflu vd ktf cdc trudng dai hgc, cdc vien nghifin todn- kidm lodn cflu md rdng hoal ddng vd phdl Hd trg ddo tao ngudn nhdn luc thdn didu kifin hfli nhdp, nhu cho cdc irudng dai hgc Dao lao vdy vd'n dd giang vifin ktf todn cd ndng cao trinh dd chuyen mdn, chd't lugng cao Id mdt thach thfic titfp cdn vdi phuang phap ddo tao, ldn cho cdc tnrdng dai hgc, cu thd: nghien cfiu tifin titfn ciia thtf gidi Ddi ngu cdc giang vifin cd hgc Tdi trg cho cdc trudng dai hgc cfl hdm, hgc vi thl khdng cd ngoai ngfi giang vien, nghifin cuu di hgc, bdi hodc cd thl khdng nhidu hodc cd dudng nghiep vu, lu nghiep d nudc ngoai ngfi nhung khdng phai titfng ngoai dd cd ca hfli titfp cdn vdi Anh trudc dd hg dugc ddo tao phucmg phdp tu duy, nghidn cflu cdc qudc gia khflng sfl dung titfng ciia cdc nudc cd trinh dfl tifin tidn Anh, doi ngu giang vifin tre cd vd ktf loan- kidm todn, md rdng ngoai ngfi nhung chua cd nhidu tdm nhin bfin ngodi Hd trg dao kinh nghifim thuc tidn tao ndng cao trinh dfl ngoai ngfi Khd khdn chung vd ddi ngu (titfng Anh vd mdt sd ngdn ngfi ldm cflng lac dao lao, giang day thdng dung khdc) ddn mflc thdnh nghien cfiu d cdc trudng dai hgc thao cho cdn bd giang day vd can nudc hifin la chd dd dai bd nghidn cfiu vi ngoai ngu la chia ngd thfi lao cdn thd'p so vdi ca sd khod ddn dtfn su cdng va ddo tao nghien cfiu nudc ngoai Do phat tridn irong Ihdi ky hdi nhdp thu nhdp Ihip nfin cd hifin tugng kinh tdqudc ttf cdc giang vifin cung mdt Iflc cd thd Thidt ldp mdi lifin ktft gifia cdc tham gia giang day cho nhidu tnidng dai hgc vdi cac DN CJ cac trudng ma khdng cdn Ihdi gian dd DN cd cdc nha quan ly gidi, trlnh nghien cflu khoa hgc Thdm chi co dfl chuyfin mfln tdt, co kinh nhihig giang vien khdng bao gid nghifim va uy tin, cd the bd sung viel bai bao cho chuyen nganh ktf luc lugng cho cdng tdc dao tao todn- kiem loan ma minh dang va nghien cim, tfl dd cflng tac dao giang day Ddy chfnh la thach thflc tao vd nghien cuu mdi dap fing tdt ddi vdi cdc trudng dai hgc, vien cho yfiu cdu cua DN nghien cflu mud'n phat tridn ngudn Ddc biet la mudn ddi mdi nhdn luc hien chuong trinh giang day ktf loan d Nhu cau xdy di/ng n3ng lUti bdc dai hgc thitft nghi chflng ta cdn de d^o tao giao due nhim nang quan tdm cac vdh dd ca ban sau ddy: cao chat liAfng sinh vien chuyen - Thyc hien phai khao sdt thi ngdnh k^ toan-kiem todn cCiacac trudng trudc trifdng dai hoc hien - Cdn td chfic hgp mat thudng Nha nudc cdn phai hd trg cdc xuyen gifla nhd Irudng va cdc trudng dai hgc xdy dung dmh don vi su dung lao ddng ktf toanhudng, chidn lugc phdt tritfn dao kidm toan tao, nghifin cflu cho phfi hgp vdi - Thu thdp phan hdi tfi cac Qy ydu cdu hdi nhdp Tdi cdu trflc lai tuydn dung sinh vidn td chflc bd mdy, tuydn dung ddo - Hgp tac vdi cac Qy irong cfing tao ngudn nhdn lyc Dinh hudng linh vyc thudng xuydn td chflc cac phdl irien cac tnidng, theo hudng chuong trinh hudng nghifip tang cudng hd trg dao tao, tu vdh - Cdc chucmg trinh mdi chuyfin cho cdc DN vd chain muc ktf toan gia tfi gidi tfl gidi kinh doanh dtfn kidm loan ndi chuyen vdi sinh vifin Tao ca hdi ndng cao kha ndng - Mdi quan ldm ciia cdc DN lien ktft gifia cdc trudng dai hgc, sinh vifin thuc tap vifin nghien cfiu nudc vdi cdc fAem tiep trang 12) trudng dai hoc nudc ngodi, nhdt la tAi cAt (54*' tod^t 'if ^Miem todn i«' ^td^ia 4/2042 Nghien 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 id khdng nhidu Vd phuang phdp tfnh gid thdnh, ktf todn thuc hifin theo chi phi dy todn, sau 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 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 co s6 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 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 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 gid cua SP lieu thy: Ddu ky: Dy todn dinh phf SX kinh doanh todn DN, 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 ky bao gdm chi phi bang tidn (nhu chi phi nhdn cdng •fff// cAu'.Xe'todn k, l i o u h ( hi |>)|| kill r iiKiy 11 LIII I h c l l "('.lll'll ^.lll V(i (•/: ',, //„', !> itn '.')) - Sil llll 1;' i " If: llJlIlL Irong vice lln l l l l l l l ^ giang day lai cac I iiiii'ii!; (I.II hoc iliii.mj! xiiyOn Do viiy, nham limg I'h.il, l " , l i „ l i 111 i l l , SI' ii.'ii ininc nAng tarn ke liMn- kie'm loiii Vicl Nam iOn vi tri tuung mi lii.i Ih.inh li'.iii l«' 111,1 SI' l l l l , nghd nghifip o khu vyc va I'.iiii I'I II I l i ' l l l J S I ' l K l l iliO gidi- Chiing la hay [hay dbiri > l l l l l l l I'lii 11 111 iv' pli,lii Ix (luy giao due xac dinh lai quaii ' S I ' l i i i i llm (2 niCm ve muc tifiu yeu cdu dao lao Chl ihu ( I K llll l u l l l l l l phi Lu.i c i c iruimg Dai hoc luddthav I l l l l l l l l i i i i i i l i i >hi (111 li',in 111,1 (lui cung cich day, hqc va phuong n pll, 1,1 diiili p 11 pll.lii l>,i cho phap, n(>i dung id chiic vaquanK h" I'lMll ,SI' ,SI li'ii khu i j SP giao due \(ri mcM nen ting giio h,ill Kl' 111,111 pll111 ho h.ii Inloi dye phil hiTp han vdi yeu c^ucui «/f", / I'liaiib, lull,,' Ml i h i i i h -xa hdi va cudc sdng kj ngu>cn kinh te iri ihtic.D I'li'ii pill ph.il iiiih Wou): k\ ' li.ii hi' ph.ui SI SI'loii k l i o i a ,1,1 l,,ui hi'i, ll IK pli,ii, ho la l a i Iicu Iham khao lil,,i,;: / //i'i lihuii kir.h li quoc u rta( /.',„', : I'iMii >o ihi'iih l i ' i h I'll, pl,,,l Mill lumg ky i h o ihth d.'i 1(1 Ciic Cff S(T dao tao ngluip " ll'.ll SI', IK'U iiri phan 1x1 1,1 I ini \ u cm nhlt can xdy dung nang k liMiii: iliifi h,,' 111,1 ilioi loai iVi,'",v dinh phi inMig kv tho hai ho ph.ln SI' SP kifm Ukin irong di^u ki^n hoi nhdp bull hihc gun Tniong BV,^ 2: Dmh phi ciia limg ^ \ ^mh-Da, hocKmhtiTPBCU pli.in SiMa ban hodc Idn kho duac | J AV ,oun va kiim loan Vietm pl.an be, „dp cho limg loa SP T^^" ^''"n''' '"'" '"""^ '"'• '•'^*'^" hue phdn bd la san l^S ^f\ Z " w " / " ' "'^- ' ' ^ ' " ^'" Incn cua limg loai d ^^^ " ' ' " | ,J ' ; ^ " ^^" chi Ke icon- m Irong ky.D - 't' 'JCimn /i :.d ttidn ff ^/J042