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VAN D i HdM NAY ( Sgn (112) 2012 ) Quy dmh phap ly ve ke toan tac ddng den noi dung giang day cac mon hoc nghiep vu ke toan tai Hoc vien Tai chfnh Sy cdn thiet Khudn khd phdp ly vl kc todn, kidm lodn[.]
( Sgn (112)-2012 VAN D i HdM NAY Quy dmh phap ly ve ke toan tac ddng den noi dung giang day cac mon hoc nghiep vu ke toan tai Hoc vien Tai chfnh TS.Nguyen Vu ViOt Hpc vipn Tdi chinh Sy cdn thiet Khudn khd phdp ly vl kc todn, kidm lodn Vipt Nam da dugc xdc dinh bao gom Lugt K I todn, Lugt Kilm todn, hO thong chudn myc kl todn, kicm lodn vd chd dp kl lodn Lugt Kc todn dugc Qudc hOi thdng qua ngdy 17/06/2003, Chu tjch nude cdng b l ngdy 26/06/2003 vd cd hiOu lyc thi hdnh td ngdy 01/01/2004 Cho tdi nay, cdc van bdn hudng dan thi hdnh Ludt Kd loan da dugc Chinh phu va Bg Tdi chinh ban hdnh mgt cdch tuong ddi ddy dd vd ddng bd HO thdng Chudn myc Ke todn Viet Nam da dugc Bg Tdi chinh Ban hdnh tu ndm 2000 tdi qua dgt vdi tdng sd 26 Chudn myc, cdng vdi he thdng chuan muc kl todn, Bg Tdi chinh cung dd ban hdnh hO thdng chd dg ke loan dp dyng cho cdc doanh nghiOp, bao gdm: Chd dO kd todn doanh nghiOp (dugc ban hdnh theo Quydt djnh 15/2006/ QD-BTC 20/3/2006 cda Bg trudng Bg Tdi chinh) vd chl dO kd todn cac doanh nghiOp nhd vd vda (dugc ban hdnh theo Quydt dinh sd 48/2006/QD-BTC ngdy 14/9/2006 cda BO yudng Bg Tdi ehinh) Ludt Kilm todn Nhd nude da dugc Qu6c hOi thdng qua ngdy 14/06/2005 vd ed hiOu lyc thi hdnh td 01/01/2006 HO th6ng Chudn myc Kilm todn &y Vipt Nam cGng da dugc BO Tdi chinh ban hdnh tu ndm 1999 tdi qua dgt vdi tdng so 36 Chudn myc; Lugt KJcm lodn dOc lgp dang dugc cdc ea quan cua Nhd nude nghidn cihi sogn thao vd chd Quoc hOi thdng qua HO thong vdn bdn phdp lugt vl kl lodn, kilm todn cua Vipt Nam da dugc xdy dyng, ban hdnh dua vdo thyc hiOn nen kinh tl quoc ddn mOl cdcb ddng bg, hodn chinh, tgo mdi yudng phdp ly thugn Igi cho vipc lien hdnh cdng viOc kl todn, kiem lodn, vdi mgt hO thong cdc phucmg phdp ky thugt tidn tiln ddp ung ydu cdu cda nin kinh t l thj yudng, phu hgp vdi thdng 10 qudc te, ldng cudng vd thyc thi chuc ndng kicm tra, kilm sodt cua cdc CO quan chdc ndng cda Nhd nude ddi vdi linh vyc k l loan, kidm todn ViOc ddi cda hO thong cdc vdn bdn phdp 1^ vl kl todn, kilm todn da cd dnh hudng khdng nhd den viOc gidng dgy cdc mdn thugc chuydn ngdnh k l todn va Idem loan cd vl nOi dung chucmg trinh vd phucmg phdp gidng dgy cdc mdn hgc cd lien quan Hgc viOn Tdi chinh da chd dOng ddi mdi d l c§p nhdt edc van d l thay ddi ed lien quan vao ngi dung cdc mdn hgc mOt cdch nhanh chdng ddm bdo cho sinh vien tmdng dugc tilp cgn vdi cdc quy djnh mdi nhat da ban Tap chi nghidn cuTu Tai chinh k^ toan hdnh Tuy nhidn, de dam bdo ndng cao hem nua chdt lugng ddo tgo chuydn ngdnh kl todn, kilm todn dilu kipn ddo tgo theo tin chi biOn nay, hudng tdi myc tidu ddo tgo dd d$t tinh thdi sy vd thyc lien cua viOc nghidn cdu "Tdc dpng cda cdc quy dinh phdp ly vi Ki todn, kiim todn din npi dung gidng dyy cdc mdn hpc ki todn - Idem todn"cimg duge khdng dinh .Myc tieu ddo t^o vd quy djnh c h u i n ddu cua sinh viSn chuyen ngdnh k l todn, kidm todn Trong xu thd toan cdu hda, tien yinh md cda vd hOi nhdp cda ViOt Nam khdng chi dung lgi d cdc quan hO giao djch thuomg mgi hang hda md cdn md rgng ddi vdi edc quan hO cung edp djnh vy Qua yinh hOi nhgp ke loan; kidm todn tgo ndn CO hOi Idn cho ngdnh kl todn vd kilm todn ViOt Nam, dong thdi eung d$t nhihig thdch thdc ddi hdi phdi cd nhiing gidi phdp him biOu d l vugt qua vd phdt yiln Ndn kinh te thj tmdng toan cdu hda ddi hdi vd chi c h ^ nhdn cdc djch vy k l todn, kiem todn hodn hdo cd chat lugng cao, dugc cung edp bdi cdc chuyen gia cd dd trinh dg chuydn mon, kinh nghiOm, bdn Imh vd ed dgo due nghi nghipp De cd duge mOt dgi ngu chuydn gia k l todn, kilm todn ) (^ So 11 (112)-2012 ^ nhu vdy, Hgc viOn Tdi chmh da xdc dinh ro myc tidu ddo tgo cap Dgi hgc mang img nhihig tidu chi duge quy djnh theo chudn ddu d i i vdi sinh vien tot nghiOp chuydn ngdnh kl lodn, kidm todn theo Quycl djnh so tl84/QD-HVTC ngdy 28/10/ 2009 cua Gidm doc Hgc viOn nhu sau: Chuydn ngdnh ke todn doanh nghiOp: Cd kien thue chuyen sdu ve kd todn tdi chinh, ke todn qudn tri ndm chdc quy trinh bgch todn nghiOp vy ke todn, quy yinh td chdc cdng tdc ke todn nam dugc cac tdin Ihuc CO bdn vd thul, tai chinh doanh nghiOp; sm bilu chudn myc ke todn vd chl dg ke todn Ndm dugc lain thdc bd yg phdp lugt vl tdnh tl, kd todn vd Idem loan - Chuydn ngdnh kidm toan: Ngodi edc tieu chudn chung cda ngdnh kl loan, lot nghiOp chuyen ngdnh kiem todn cdn phdi dgt them cdc tidu chudn: Cd kiln thdc chuydn sdu vd ke loan, kiem todn; nam chac quy yinh kilm todn; ndm dugc cdc kien thue CO bdn vd thul, tdi chinh doanh nghidp, am bilu chudn muc kl todn, kiem todn vd chd kl todn Ndm dugc kien thdc bd y g v l phap lugt kinh td, kd todn kilm loan Chi yen ca sd myc tieu dd Cd nhdn kd todn, kidm lodn Vipt Nam mdi du sdc giai quyet dugc cdc cdng viOc thuOc ngdnh nghe chuyen mdn phyc vy cho sy nghiOp cdng nghiOp hda, biOn dgi hda ddt nude, chu dOng va lich cyc hgi nhdp cd hipu qua vdo nin kinh tl thl gidi vd tgo tidn dl, nin tang ea bdn cho ddo tgo dpi ngu CPA ViOt Nam theo tidu VAN DE H M NAY chudn vd chdt tugng qu6c tl v d n de ddt vd mgt sd trao doi De dgt dugc myc tieu ddo tgo tuong inig vdi tieu ehi chudn dau vd kien thue chuydn ngdnh, phu hgp vdi chuang trinh vd phuang thdc ddo tgo theo tin chi, khoi kiln thdc ngdnh vd chuydn ngdnh kl todn dugc Ihilt kl vdi tdng so 31 tin chi (29 tin ehi buOe vd 02 tin chi ty chgn) thi vipc gidi quyet sy tdc dOng cua cdc quy djnh phdp ly vl kl todn, kilm todn din nOi dung gidng dgy cdc mdn hgc kd lodn - kicm loan cdng khd khan vd phdc tgp T h d nhdt: Xem xdt sy tde dOng den nOi dung cdc mdn hgc lien quan den kiln thdc chuyen ngdnh - Ddi v&i mdn hpc Nguyen ly ki todn: Nguydn ly ke loan mOt mdn ca sd tchoa hgc cua ngdnh kd todn vi vdy vd nOi dung, mdn hgc ndy phdi gidi quyet dugc nhimg van dd 1^ lugn CO bdn cda tchoa hgc kd todn Tmdc bit Nguyen ty todn K I todn Id mdn hgc nghidn cuu ly lugn vd khoa hgc kl todn nen tchdng di sdu nghidn cuu vd gidi quydt nhung van dd cy the lien quan din hO thong quy dtnli phdp 1^ vl kl todn nhu Lugt Ke todn, chudn myc vd chl dO ke todn; md chi tdy nOi dung cda nhihig quy djnh cy the dd de minh bga phdn ty lugn cda khoa bgc kl todn duge trinh bdy yong nOi dung cua mdn hgc vd nghien cdu bd sung 1^ tugn mdi nhdm phdt ttiln khoa hgc k l todn phyc vy phdt yiln kinh tl - xa hOiMat khde, cdn khdng djnh hO thong quy dinh phdp ty v l ke toan (Ludt kl todn, chudn myc kl lodn, chl kl todn) dugc nghidn cdu xay dyng yen ca sd ly lugn khoa hgc kl toan vd ydu cdu qudn ly kinh tl tdi chinh cua Nhd nude timg thai ky Trdn co sd kit qud nghidn cim, bOi thdo vd trao ddi nhieu ndm, gido trinh Nguyen ty kl todn cua Hgc viOn Tdi chinh xudt bdn nam 2009 da ddi mdi vd gidi quydt mOt each tchoa hgc nhihig vdn dl thugc ve ty lugn CO bdn cua tchoa bgc ke todn, ddp dng tot yeu cdu dat ddi vdi cdng tdc ddo tgo eua Hgc vidn Tuy vgy theo chdng ldi, ddi vdi ngi dung gidng dgy cda mdn hgc vdn can phdi tiep tuc ddi mdi vd hodn IhiOn dd ndng cao vd gidi quylt Idm rd hon niia nhimg vdn de dgo ty cua nhung quy djnh phdp ty ve kd toan cua ViOt Nam hien - Ddi v&i mdn hpc Td chuc cdng tdc ki todn doanh nghi$p: Mdn hgc Id mdn hgc thugc Ichdi kiln thdc nghiOp vy cda chuydn ngdnh dugc xdy dyng dl gidng dgy cho nhung chuydn ngdnh thuOc ngdnh Kd todn Mon hgc dugc thidt ke xdy dyng vdi ngi dung "Td chdc cdng lac ke todn dong doanh nghiOp" trdn co sd ndi dimg tchoa hgc phd hgp vd nhung ngi dung tuang dng dugc quy djnh yong Lugt vd chudn muc ke todn Nhung vdn dl thugc ve chudn myc ke todn cy the ehi ndn trinh bdy mgt cdch khdi qudt vdi ngi dung gidi thidu vd "Khudn khd phdp ty cua hO thing k l todn doanii nghiOp ViOt Nam", ngi dung chi tidt eua tihig chudn myc cy thd sS dugc trinh Tap chi nghidn cChi Tai chinh ke toan ^^ Q Soil (112)-2012 ) VAN DE H M NAY bay tuang ung vdi nhung ngi dung cda cac hgc phan thuOc mdn hpc "Kl lodn tdi chinh" cho rdng nOi dung cy the cua tCmg chudn myc kl lodn phdi dugc xdy dyng thilt kl dua vdo nOi dung cua tdng phdn, tdng chuang nOi dung, chucmg trinh gidng dgy cda mdn hgc Idm CO sd dl ddnh gid, ghi nhdn vd trinh bdy thdng tin cho timg dii mgng kl todn, theo timg khodn myc yong bdo cdo tdi chinh MJt khdc cdn mgnh dgn gidm bdt nOi dung trinh bdy ve che dg kc todn cy thl, thay vdo dd cdn tdng cudng nOi dung cda nguydn tdc, chudn myc kl todn de ty gidi, phdn tieh tlm dgo ly, co sd khoa hgc ciia vdn de - Mdn Chudn myc ki todn qudc ti: Mdn hgc ndy dugc xdc djnh Id mdn bgc bo Irg cua chuydn ngdnh K I lodn doanh nghipp, dugc xdy dyng vd thidt kd vdi npi dung trinh bdy ve nguydn tdc, hp thing chuan myc k l todn qudc tl da dugc thua nhgn Ddy la mOl hgc phdn mdi dugc b l sung nhdm ndng cao kiln thdc vl kl todn quoc tl, gidp cho sinh vien ciing co vd hiiu dugc nhung dgo ly va sy vgn dyng cua ViOt Nam, m$l khdc budc ddu tang cudng kha ndng hOi nhgp, co hgi cho sinh vien tilp cgn vdi hp thong ke todn qudc le T h d hai: Xem xdt sy tdc dgng din phucmg phdp gidng dgy cdc mdn bgc lidn quan den kiln thdc chuyen ngdnh - Mdn Ke todn tdi chinh (Vdi hgc phdn tin chi) la mdn hgc nghipp vy chinh cda chuydn ngdnh kl lodn doanh nghiOp can phdi chuan hda theo hudng gidi quydt nhimg vdn de cy the theo tinh than cda chudn myc vd nguyen lac kd todn Chung tdi Cung vdi vipc ddi mdi phuang thdc ddo tgo theo tin chi, de chuyen tdi vd nghidn cim hdt dugc ngi dung theo nhung quan didm neu ydn, theo chdng ldi vdi thdi gian ten ldp ly thuylt chi gidng dgy nhung vdn dl thuOc ve nguyen tdc, dgo 1^ vdi quy yinh lucmg img cua tdng chudn myc kd toan, timg ddi tugng nghidn cdu yen ca sd ldng cudng gidi quylt tinh huong td khdu ddnh gid, ghi nhgn vd trinh bdy thdng tin yen bdo cdo tdi chinh Nhimg vdn d l cy thl lien quan den che dg ke todn ydu cdu sinh vien ty dgc, ty nghidn cihi vd gidi quyet bai tdp tdng cudng ky ndng; sau dd gidi quycl vudng mdc vd tdng kcl chi rd dgo ly, ca sd tchoa hgc cda tdng van de bang thdo lugn, trao dii Tdm Ipi, vdi gidi hgn cda bdi vidt chung ldi ndu mOl so suy nghT cda cd nhdn lien quan ddn vdn de "Tdc dpng cua cdc quy dinh phdp ly vi ke todn den npi dung gidng dgy cdc mdn hpc nghipp v{( ke todn ** de mgi ngudi ciing trao ddi, vdi mong mudn xac djnh ngi dung, phuong phdp gidng day ciia tdng mdn hgc phu hgp vdi dieu tdOn hipn tgi cda Hgc viOn Tdi chinh vd dap img dugc myc tidu ddo tgo dd ddt Tien todn bi>a dn Hai kd mdc tdi chuydn nghl$p dang dn mOt nhd hdng MOt ten nhin sang bdn bdn cgnh thIy 6ng khdch dang bvpc tCpc v6 dIu bCft tdc, quay Igi hdi bgn: - Ndy lao Idm l y nhr? - K0 6ng ta, bj mit vf tiln l y md - Sao c|u bilt? - Thl c$u djnh chd' lao ta ty nguydn trd tiln cho bOa dn cCia chOng minh hay sao? Tap chi nghidn ciifu Tai chinh k€ toan ... gidi quyet sy tdc dOng cua cdc quy djnh phdp ly vl kl todn, kilm todn din nOi dung gidng dgy cdc mdn hgc kd lodn - kicm loan cdng khd khan vd phdc tgp T h d nhdt: Xem xdt sy tde dOng den nOi dung. .. nghidn cuu vd gidi quydt nhung van dd cy the lien quan din hO thong quy dtnli phdp 1^ vl kl todn nhu Lugt Ke todn, chudn myc vd chl dO ke todn; md chi tdy nOi dung cda nhihig quy djnh cy the dd... ngi dung cda cac hgc phan thuOc mdn hpc "Kl lodn tdi chinh" cho rdng nOi dung cy the cua tCmg chudn myc kl lodn phdi dugc xdy dyng thilt kl dua vdo nOi dung cua tdng phdn, tdng chuang nOi dung,