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m RN HOfl Xfl H(!)l •THONG TIN TRflO DOI Thirc trang dao tao cao hoc nganh ke toan GI Viet Nam hien nay TS Nguyin Thj PhUdng Hoa Dgi hgc Kinh te Qudc dan Dao tao cao hoc nganh ketoan d Viet Nam da dag[.]
m RN HOfl - Xfl H(!)l •THONG TIN - TRflO DOI Thirc trang dao tao cao hoc nganh ke toan GI Viet Nam hien TS Nguyin Thj PhUdng Hoa Dgi hgc Kinh te Qudc dan Dao tao cao hoc nganh ketoan d Viet Nam da dage tht/c hien daac gan hai magi nam Chaang thnh da dao tao mot ddi ngu cao hgc vien kha ddng, dap ifng yeu eau ve chuyen mdn nang cao eCia cdng viec tht/e tecua ngadi hgc Tuy nhien, trade thac te hdi nhap sau vao nen kinh te the gidi eCia Viet Nam, yiu cau xem xet va hoan thieh chaang trinh dao tao cad hoc ndi chung va nganh ke toan ndi rieng cho phu hgp vdi thdng le the gidi va nhu eau ve kien thife phcic vij edng tae eua ngadi hoc dagc dat Bai viet phan tich cac ket qua phan tieh chabng trinh dao tao cao hoc nghnh ke toan d eac tradng dai hoc d Viet Nam, va ket qua dieu tra^ cao hgc vien dd'i vdi chadng trinh dao tao cao hoc nganh ke toan nham lam cd sd cho eae dinh hadng hoan thien chadng thnh dao tao cao hoe nganh ke toan d Viet Nam Dat van de nhap rigay cang sau vao nen kinh te the gidi, nham lam ed Oao tao ke toan bac thac sy sd cho djnh hudng hoan thien d Viet Nam duge thife hidn tU thuc trang nam 1991 theo chii truong ciia II PhUdng phap nghien Bd Giao due va Oao tao ciiru va ket qua nghien curu ChUdng trinh dao tao dugc PhUdng phap nghien cifu thuc hien d Trudng dai hoc van dung bai viet la Kihh te qude dan, TrUdng dai nghien cifu tai lieu ddi vdi eac hgc Kinh te phd Hd Chi ehUdng trinh dao tao cao hoc Minh, Hgc vien Tai chinh, va TrUdng dai hoc ThUdng Mai nganh ke toan duge cae cd sd ChUdng trinh dao tao hien tai dao tao thiet ke Ben canh dd, dUde xay dung tren cd sd Quy phUdhg phap dieu tra dugc sif che dao tao thac sy ban hanh dung de thu thap thdng tin kem theo Quyet dinh sd phan hdi eiia ngUdi hgc va 18/2000/QO-BGD&DTngay ngudi day ve ehUdng trinh dao thang nam 2000 eiia Bd tao cao hoe nganh ke toan trudng Bg Giao due va Dad dugc thiet ke va dang van tao Oao tao cao hgc nganh ke harih Viec dieu tra dugc thife tdan giiir vi tri quan trgng hien qua gifi Phieu dieu tra dao tao cao hgc Unhvue kinh den cac cao hgc vien da ket te'._Cu the, sd lugng hoc vien thiic ehUdng triiih cap hgc, va mdi khoa dao tap tiiac sy phdng van eac giang vien nganh ke toan chiem vj tri thif tham gia giang day ehUdng hai dao tao cao hoe d trinh cao hgc nganhi ke toan TrUdng dai hoe Kinh te qude Ve ndi dung chUdng trinh dan va Hgc vien Tai ehinh, dao tad cao^ hgc nganh ke chiem vj tri thiT tif d Trudng dai toan, dae diem chung hgc Kinh te Thanh phd Hd Ctii ehUdng trinh dao tao cao hgc Minh Ben canh do, sd lugng hien tai chuyen nglnh ke toln hgc vien theo hgc cao hgc d eac Cd sd dao tao hien tai nganh ke toan ngly cang gia (TrUdng dai hgc Kihh te qudc tang ciing vdi su gia tang ciia dan, Trudhg dai hgc Kinh te sd lUdng cao hoc vien hang phd Hd Chi Minh, Hgc nam ciia cac trudng Tir vj tri vien Tai chinh, va TrUdng dai ciia dao tao cao hgc nganh ke hoc ThUdng Mai) la su han ehe toan, bai viet nghien eifu thuc trang dao tao cao hgc ngarih ve sd mdn chuyen hglnh va ke toan, dad biet xet bdi thdi gian giang day timg mdn canh thud te Viet Nam hdi chuyen nganh Vide truyen tai eac kien thifc chuyen sau va 62 nang cao ciia nganh hgc den hoc vien cung nhU viec giiip hoc vien luyen tap kha nang plian tieh va trinh bay rat khd thUe hien Cd the ndi, cae ehUdng trinh dao tao hien tai cung cap mdt khdi lugng kien thifc nhieu, rdng nhuhg chua "tinh" rien dap ifng khdng cao nhu elu ciia ngudi hgc Oieu the hien d ket qua dieu tra cac eag hgc vien eae khoa gan day ciia Trudng dai hoc Kinh te qudc dan Ve mdn hoc eu the, eae ehUdng trinh dao tao eua eae trudng dai hoe Viet Nam deu danh thdi lUdng dang ke cho mdn tieng Anh, chiem tren 50% thdi lugng giia cae mdn chuyen nganh O Trudng dai hoc ThUdng mai, mdn tieng Anh cdn dugc chia ba mdn hgc d ba cap do, khien thdi gian hgc kien thirc chuyen mdn ciia hoc vien bj han che ChUdng trinh dao tao dugc thiet ke chung cho tat ea elc cao hgc vien theo hgc, bat ke ITnh vtic cdng tac la kinh doanh hay nghien ciru, quari ly, giang day vdi nhtJfng nhu cau ve kien thirc va ky nang khac Do dd cd the cho rang chUdng trinh dap irng chUa cao nhu c l u ngUdi hgc d khu vue kinh doanh (can nhieu kieh thirc kinh doanh) va d khu vUc quan ly nha nude hay nghien cifu (can nhieu kien thifc ly luan, vT kinh I P M trien V A N HOR - XR HOI •THONG TIN - TRRO ^ ^ md) Oieu riay duge the hien d ket qua dieu tra eae cao hoe vien g i n day ciia TrUdng dai hoc Kinh te qude dan 85% cao hpc vien duge hdi cho rang chUdng trinh hoe cd tinh ifng dung cfiUa cao Hoc vien tham gia ehUdng trinh cao hoe ke toan edng tac ca Unh vUc kinh doanh va ITnh vUc cdng, vdi cae kien thife ed sd d bac dai hoc khae Oieu gay nhieu khd khan cho giang vien viec thiet ke ndi dung giang day phii hgp va hCfu ich cho ngudi hoe Do yeu e l u edng viec, nhu c l u hoe tap eiia ngudi hoe edng tae d khu yue kinh doanh khac vdi nhu cau hoe tap eiia ngudi hgc edng tac trohg khu vUc cdng NgUdi di hpc edng t i e d ITnh virc kinh doanh mud'n duge trang bi^them kien thifc va ky nang de xif ly eae tinh hudng phifc tap gap phai cdng viec h l n g va mudn hieu rd hdn eac nguyen t i c xif ly' cae tinh hudng^ Nhu e l u cang trd nen phd bien Viet Nam hdi nhap saij vao nen kihh te khu vUc va the gidi, vdi nhieu loai quan he kinh te mdi hinh thanh, nhieu tinh hudng mdi phat sinh Ben canh dd, the gidi quan eiia ngudi di hpc cdng tac d khu VUc kinh doanh la the gi^di qijan vi md, dd, h p ^ e l n nhieu kien thirc vi md de eg the ket hgp nham thue hien td't edng viec Vdi quan diem nay, ChUdng' trinh dao tag ciia TrUdng dai hgc Kinh te qude dan tap trung vao cae mdn hoc ve kinh te (Kinh te phat tri'en, Phan tieh chinh sach kinh te, Md hinh toan, Quan lynha nude ve kinh te) khdng thue sU phii hgp vdi nhu cau ngudi hoc cdng tae khu vue kinh doanh Odi vdi nhdm ngudi hgc edng tae khu vue edng, ho mudn duge trang bi' them neh tang ly luan eiia e l c van de ly thuyet chuyen nganh, kha narig khai quat hoa eiia cae van de nghien ciru thude chuyen nganh va cae van de kinh te vT md bdi canh hdi nhap kinh te ChUdng trinh dao tag eiia Trudng dai hoe Kinh te qude kinhlcihiillm dan tap trung nhieu vao eae cao hpc vien ve ehUdng trinh mdn hpc kinh te vT md, nhung dao tao cao hpc nganh ke thdi gian danh cho eac mdn toan Phieu dieu tra gdm cd chuyen nganh it qua cung han p h l n : thdng tin chung ve ea ehe giang vien viec d i p nhan ngudi hpc va thdng tin ve ifng nhu cau tren eiia ngudi ehUdng trinh cao hpc nganh ke hpc toan Cac eau hdi ve ehUdng trinh cao ripe nganh ke toan Viec giang day da thue hien tren thiet bi giang day^ tien tien de cap den thdi lugng giang nliu may chieu Giang vien day hdi chung va thdi lugng van ehii yeu thuyet giang, ed eae mdn chuyen nganh ndi tang eudng sU tham gia eiia rieng, ndi dung cac mdn hpc hoe vien bIng each dat eau chuyen hganh, phUdng phlp hdi Ddi khi^hpe vien cijtig ed giang day eac mdn hpc cac eau hdi dat ddi vdi chuyen nganh, tai lieu phuc vu gilng vien Tuy nhien, viec ap hpc tap, va Ii di iipe ciia dung bai tap tinh hudng jrong ngudi hpc Phieu dieu tra duge e l c mdn chuyen nganh de hpc gUi den cho eae cao hpc vien vien phan tich, thao luan cung chuyen nganh ketoan khoa 11 nhu de an nghien cifu cdn den khoa 15 eiia TrUdng dai ehua nhieu han che ve thdi hoc Kinh te qude dan qua gian cua mdn hpc Van de ren dirdng email va buu dien va luyen kha nang lam viec theo nhan lai qua dudng email Cae nhdm, k h i nang trinh bay va hpc vidn da tdt nghiep hoac da thuyet phuc, kha nang nghien ket thiic ehUdng trinh hpc, cifu eiia hpc vien dd ehua hoac dang viet luan van cao hpc Viec lua ehpn cae cao thue hien dugc hoc vieh cae khoa g i n Dao tao cao hoc nganh ke d l y ham y eac eau tra Idi lien toan bac thac sy d eae trudng quan den ehUdng trinh dao tao dai hoc Viet Nam duge thue thdi gian gan day, do hi'en theo hinh thife truyen ket qua dieu tra mang tinh thdi thdng tai ed sd dao tao Hinh sU va ed tae dung tham khao thifc dad tao tU xa va dao tao Idn tron^ viec xac dinh cae giai true tuyen qua rnang ehua phap doi mdi difde thue hien Dieu la Ket qua dieu tra: 95^ Phieu hah ehe ve ed sd tang (may dieu tra nhan dUde ciia eac ti'hh, kha nang truy cap internet) eiia ngUdi hpc d eae dia hoe vien ehUdng trinh cao hpc phUdng d xa Ben canh dd, he ke toan ciia Trudng dai hpc thdng hoe lieu diing cho dad Kinh te qude dan Hpc vien tao tu xa va dao tao true tuyen thude ITnh vUe ednq tie: khu qua mang ehua ed ehua kip vUe kinh doanh (chiem 63% sd d o hpc vien dugc hdi) va khu chuan bj VUc cdng (chiem 37%) NhU Ket qua dieu tra ve dao vly, hoe vien phan bd khdng bj tao chuyen nganh ke toan qiia lech ve khu vUe edng tae, bac thac sy cho tha'y ed dii nhu e l u eua De thu thap thdng tin phan ngUdi hpc dd'i vdi chUdng trinh hdi ve thue t§ dao tao, dieu tra thac sy quan tri ve ke toan va dd'i vdi cao hpc vieh va giang ehUdng trinh thac sy khoa hpc vien dUdc tieh hanh Dpi vdi ve ke toan neu duge hinh cao hoc vien, viec dieu tra dUdc thue hien thdng qua viec P h l n Idn hoe vien edng tac gifi' Phieu dieu tra vdi eac cau d ITnh vue ke toan - kiem toan hdi de cao hpc vien tra Idi Vdi (73%), quan ly (9%), tai ehinhgiang vien viec dieu tra duge thdng ke (8%), giang vien thue hien thdng qua phdng (6%) va mdt sd r i t it hpc vien va'n qua dien thoai va email cdng tac d vi tri khae (4%)Hinh Oieu chirng td hpc A Dieu tra cao hpc vien vien da cd sU lUa ehpn nganh Md ta Phieu dieu tra:, Phieu di^u tra dugc thiet ke gdrri cac hoe cho phu hgp vdi cdng eau hdi ddng va cau hdi md vide SU lua ehpn nganh hpc nham thu thap y kien ciia eae eiia hpc vien cung dugc the 63 « RN HOR - XR HOI • THONG TIN - TRRO DOI Hinh 1: LTnh vuc cong tac cua cao hoc vien Giing viln Ouan ly 9% ITnh wc kbit 4% Tai chinh • Ihong kS 8% K^ \oir\ * kiim \oin 73% QKI toan - kilm toan H Tsj chinh - thong kl a Quan \y m Gilng '»i§n D Ut)^ wc khic hien d ket qua dieu tra muc dich di hpc Da sd hoe vien tra Idi rang mue^dieh di hpc eiia hoe vien la de cd kien thife tdt hdn cho cdng viec (83%), 26% di hpc la yeu e l u edng viec, mdt sd it mudn tranh thii thdi gian ranh (14%), va 2% la vj Ii khae (mudn ed bang cap, mudn nang cao tu d u y ) \ Cae ket qua dieu tra cho tha'y sir can thiet eiia chuyen nganh d i o tao ke toan bac thac sy TU nhu cau ve kien thifc cho cdng viec, eac hpc vien deu cho rang cac m^dn hpc chuyen nganh chiem ti trpng it ^[52% sd cao hpc vien dugc hdi) va qua it (29% cao hpc vien) ehudng trinh dao tao Dai da sd (93% cao hpc vien tra Idi) mong mudn dupe tang ti trgng cae mdn chuyen nganh trohg chUdng trinh dao tag_, 49% cao hpc vien tra Idi mudn tang thdi lugng cae mdn chuyen nganh len mife 60-80% tdng thdi lugng eiia eac mdn hpc va 32% cao hoc vien mudn dUdc tang len mifc 50% (Hinh 2)." Ben canh viec cae mdn hpc chung chiem ti trpng qua Idh, ti'nh huu ich eiia cac mdn hpc cung dUdc danh gia khdng cao P h l n Idn (68%) hpc vien cho rang eae mdn hoc chung it cung e l p kien thifc can thiet, va 3% tra Idi r i n g cae rndn hpc chung khdng cung cap kien thife can thiet 18% danh gia eae mdn hpc chung cd cung cap nhieu kien thife c I n tiiiet cho edng viec, 1 % cho rang cung cap rat nhieu Cac mdn hoc chung dugc cho rang khdng can thiet duge Iiet ke nhieu Phieu dieu tra la Kinh te chinh tri, Triet hgc He thdng thdng tih quan ly Ve ndi dung eac mdn hgc, phan Idh hgc vien (72%) cho rang ndi dung eae mdn hpc it dugc n l n g cao so vdi ndi dung eac mdn hpc cd eiing tdn gpi d bac dai hpc, 13% tra Idi la hdi diing mdn hpc dugc nang cad nhieu, % danh gia la dugc nang cao rat nhieu, va 14% tra Idi la khdng dugc nang cao Ve ndi dung cac mdn hpc chuyen nganh, da so (62% so cao hpc vien dugc hdi) danh gia la cdn chung chung, 33% cho la da tUdng ddj eu the va 5% cho la da eu the Cac hgc vien deu mong mudn eai tien ndi dung cae mdn hgc chuyen nganh Cu the, tang cUdng eac tinh hudng thuc te nhan dugc sU iing hgeiia 87% cao hoc vi'en, tang eudng qui djnh chinh saeh dugc 33% cao hgc vien iing hg, tang cUdng hdi dung \)f luan ve chuyen nganh dugc 33% cao hpc vien lUa chph^ Tuy nhien, hdi dung eae mdn hpc chuyen nganh dugc mong mudn eai tien mdt each khae d hgc vien khu vUc kinh doanh va khu vUe cdng Neu xet rieng hpc vidn edng tae d ITnh virc kihh doanh (Hirih 3), dai da sd hpc vien mud'n ndi diing mdn hipe chuyen nganh ed su tang cudng cae tinh hudng thue te (chiem 93%), sd Hinh 2: Ket qua dieu tra ve thdi lUdng cac mon chuyen nganh chUdng trinh dao tao Tren 80% 13% 60-60% 46% Khong tftay 6oi 6% 30 5D% K^oSflfl 50% 1% ^O"^ a KhSftO m*)'ij5i HTằ4n9Đ%E&0-9a% [2Kho3na50% ã30-50% 20-30% 64 kinh leJhat trien V R N HOR - XR HOI •TH(!)NG TIN - TRRO { ^ Hinh 3: Ket qua dieu tra ve cai tien noi dung cac mop chuyen nganh T3ng 6nh hufing thyc t4 T3ng qui dinh chinh TSng h/ lu$ri chuylrn sSch ng^nh Q Kfvii w c kinh doanh a Khu vuc cftng it (28%) mud'n ndi dung mdn chuyen nganh dugc tang eudng ve qui dinh ehinh saeh, va 24% mudn tang eudng ndi dung ly luan chuyen nganh cae hoe vidn edng tac khu VUC edng (Hinh 3) ehii yeu cung mudn duge hpc nhieu hdn cac tinh hudng nhifng mudn nhieu hdn eae cao hpc vien d khu vUc kinh doanh ve qui dinh ehinh saeh va ndi dung 'ly luan chuyen nganh Cu the, 74% mudn ndi dung hoc dUde tang eUdng tinh hiid'ng thue te, 44% mudn ndi dung hoc tang eudng ve qui dinh chihh saeh va 44% mudn t i n g eudng ndi dung ly luan chuyen nganh Su khae biet nhu e l u eiia hpc vien ddi vdi ndi dung mdn hpc cho tha'y can tach ridng dao tao thac sy nganh ke toan thanii hai khdi (thac sy quan trj ve ke toan dahh cho nhifng' ngUdi cdng tae d khu vUe kinh doanh, va thac sy khoa hpc ve ke toan danh cho nhifng hpc vien cdng tac khu vUe cdng) Nhieu hpc vien (71%) cung ddng y rang viec tach dao tao thac sy nganh ke toan than'h dad tao thac sy quan tri ve ke toan (Master of Business Administration in Accounting) va dag tao thac sy khoa hpc ve ke tdan (Master of Science in Accounting) se tdt hdn so vdi Hinh 4: Ket qua dieu tra ve doi mdi phuOng phap giang day ^ir^fi'S"- M^^i^^^feM tren lop T3ng thko fu3n v:AV>>NM v)5n 0% l(y»halli'ii'n 10% 20% 30% 40% 50% 60% 70% 60% mdt ehUdng trinh dao tao thac sy ke toan hien tai 25% eho rang cung khdng khae gi Chi ed 4% cho rang tach se khdng bIng ehuong trinh cao hpc chung hien tai dang thuc hien Oa sd cao hpc vien cho ring phUdng phap giang day dan^ thuc hien e I n duge thay doi (79% so cao hpc vien thude dien dieu tra), 14% cao hoc vidn n h i n manh la ra't c I n thay ddi, va chi cd 7% cho ran^ khdng e I n thay ddi gi Cu the, tang eUdng sir thao luan va trinh bay eiia hpc vien nhan dUdc su iing hd nhieu nhat (62% cao hpc vien); tang eudng viec dpe tai lieu tham khao, giam thdi gian len Idp true tiep dugc 36% cao hpc vidn tan jhahh; tang eUdng sU hudng dan ciia giang vien treh Idp dUdc 33% cao hpc vien lUa chon; t i n g cUdng sU giang day true tiep tren Idp cua giahg vidn dugc 17% cao hpc vien ddng y Hudng ddi mdi phUdng phap giang day ciing duge phan anh d h i i nhdm hpc vien (nhdm cdng tac khu vUc kinh doanh va nhdm cdng t i e khu vUe cdng (Hinh 4) Tai lieu tham khao eiia cae mdn hoe chUdng trinh dUdc eho la it (52% sd cao hoc vieh tra Idi), dii 37%, nhieu 2%, rIt it 9% Phln ddng hpc vien (49%) cho rang cd it khd khan viec dpe tai lieu tham khao bang tieng Anh, % cho rang cd khd khan, 10% eho rang ed nhieu khd khan Ket qua cho thay khdng n h l t thiet dUa mdn tieng Anh vao ehUdng trinh dao tao va viec giang vien gidi thieu ddng thdi tai lieu tham khao tieng Viet va tieng Anh la cd the thuc hien viec viet giao trinh blng'tieng Viet ehua the hoan tire khIc TU y kien eho r i n g thdi lUdng cae mdn chuyen nganh cdn it, da sd eac mdn tap trung d mdn hpc chung, ed nhifng mdn hpc chung khdng can thiet, ndi dung cae mdn hpc khda dao tao it dugc nang cao so vdi cac mdn hpc ed cung ten gpi d bae dai hpc, dai da sd eac hpc vien cho 65 « RN HOR - XR HOI •THONG TIN - TRRO 001 rang tinh ifng dung ciia khoa hpc thac sy nganh ke toan la chua cao (84% sd cao hpc vien tra Idi) 11% cao hpc vidn eho rang khoa lipc chua cd ifng dung gi Chi eg 4% cao hpc vidn danh gia rang khoa hpc ed tinh ifng dung cao Ket qua nhan manh siJ" can thiet ddi mdi dao tao ke toan bae thac sy nham dap ifng tdt hdn nhu eau eiia ngUdi hpc Cae hpc vien cung cho rang ehuong trinh dao tao thac sy nganh ke toan 2-3 nam nhu hien tai la vUa (62%), hdi dai 37%, v l ngan 1% B Dieu tra giang vien Viec thao luan vdi eae giang vien giang day eac mdn hpc chuyen nganh ciia ehuohg trinh dao tao thac sy nganh ke toan eho thay eac giang vien deu cam thay bj han che ve thdi gian danh cho mgi mdn hpc chuyen nganh Dien hinh la vdi 45 tiet hpc bao gdm ea thuyet giang va bai tap eho mot mdn chuyen nganh nhu d Trirdng dai hpc Kinh te qude dan, rat khd de vUa cung cap kien thife ly luan chuyen nganh (eho hpc vidn edng tac d khu vue cohg) va cung cap nhieu tihh hudng kinh doanh thuc te (cho hpc vien cdng tae d khu vue kinh doanh) Cac cd sd dao tao khae nhu TrUdng dai hpc Kinh te Thanh phd Hd Chi Minh da tang eudng eac mdn chuyen nganh rnay nam gan day nhUng cac giang vien vin danh gia la chUa dii Ndi dung giang day da dUa trended sd lay nguydn tic ya chuan mUc ke toan va kiem toan I neh tang de hpc vien hieu ban chat va'n de thay vi day theo che dp va sa d ehi tiet nhieu nghiep vu eu the Cae giang vien cung chd rang chUdng trinh dao tao ehUa co tinh lien thdng vdi eac khoa dao tao cap chifng ejii nghe nghiep (chung chi kiem toan vien' hanh nghe CPA Viet Nam) Mac dii eac mdn hoc ehubng trinh dao tao cd the triing vdi cac mdn thi chifng chi kiem toan vien hanh nghe (CPA Viet Nam), chifng chi ACCA, nhuhg cae mdn hpc dd khdng duge mien giam 66 hgc vien hgc thi chifng chi nghe ng,hiep Oieu cun^ dugc khang djnh qua trao doi vdi cac vien hiep hdi nghe nghiep d Viet Nam' (Hiep hdi kiem tdan vieh hanh nghe Vi'et Nam, ACCA, CPA Ue) ChUdng trinh dao tao cung chua cd sir lien thdng vdi chUdng trinh dao tao tUdng tu ciia eae trudng dai hgc treh the gidi Xu hudng Neh thdng cung duge eac trudng dai hpc ciia Viet Nam nghT den, nhung ehua dugc thuc hien va chua dugc the hien ehUdng trinh mdn hpc hien tai Ve tai lieu tfiam khao ciia rndn hpc, cac giang vien cho ring ehua ed dugc he thdng giao tririh va hgc lieii rieng hoan chinh danh chd he dao tao thac sy d nhieu mdn hgc, hoc vidn cdn sif dung giao trinh eiia bae dai hpc IV Ket luan Su ddi eiia dao tao thac sy chuyen nganh ke toan da gdp phln hoan thien chinh sach dao tao can bd cd trinh dp cao tried yeu cau mdi ciia phat trien kinh te d nUde ta Oao tao thac sy chuyen nganh ke toln d l bd sung va cap nhat nhifng kien thifc kinh te ed ban, kien thife ed sd ciia chuyen nganh ke toan va kien thifc chuyen nganh ke toan eho can bd da td't nghiep dai hpc, phuc vu nhu eau ve ngudn nhan lire chit lugng cao cho quan ly v l nghien cifu Sd lugng hpc vien tdt nghiep dag tad thac sy chuyen nglnh ke tdan cang tang qua eac nam Dag tao thac sy chuyen nganh ke to_an cung m a n g j nghTa thuc tien vi ddi vdi nhieu edng viec, dae biet la cdng viec quan ly, thnh dd thac sy la dii de giai quyet td't yeu cau cdng viec, khdng can phai trai qua nhieu nam hpc tap va nghien cifu nhu bac dIo tao tien sT Tuy nhien, dao tao thac sy chuyen nganh ke toan d Viet Nam dap ifng chua cao nhu cau ve kien thifc va ky nan^ van dung kien thifc vao giai quyet cdng viec eua ngudi hgc bdi canh thue te ciia nen kinh te hdi nhap d Viet Nam Han che la cac nguyen nhan tir chUdng trinh dao tao dugc thiet ke vdi it thdi lugng cho cac mdn chuyen nganh; ndi dung hpc tap it dugc nang cao so ydi bac dai hgc, ehua g i n nhieu vdi tinh hinh t)iuc te dang bien ddi rat nhanh; phUdng phap dao tao cdn ddn dieu chua giiip trang bj cho ngudi hgc nhirng ky narig can thiet; tai lieu hoc tap cdn it Thuc te khlng djnh can ddi mdi dao tao thac sy chuyen nganh ke toan d Viet Nam de dap ifng yeu elu ngudn nhan lue chat lugng cao cho hdi nhap kinh t e * Mot so hoc vien neu nhieu If cua viec tham gia khoa dao tao thac sy (nhu mudn co them kien thifc phuc vu cong viec va yeu cau cong viec) Ivlpt so cao hpc vien co de xuat cai tien cac mon chuyen mon theo nhieu hu6ng (vf du vC/a tang cUclng qui djnh ehfnh sach, vi/a tSng cUdng noi dung ly luan chuyen nganh) Tai lieu tham khao: Dang Cong San Viet Nam (2005) van kien Oai hoi Dang IX, trong: Vdn kien Dai hdi Dang thdi ky doi mdi (Dai hdi VI, VII, VIII, IX), Nha xuat ban Chfnh tri quoc gia Ha Noi eang Vu Hoat (Chu bien, 2008) Ly luan day hgc Dai hgc, Nha xua't ban Dai hoc SUpham, Ha Noi, In lan thif tU TS Le Dinh Tien va Ths Tran Chf Dire (chu bien- 2000) Lien ket giUa nghidn cifu vd thin khai vdi dao tao sau dai hgc d Viet Nam, Nha xuat ban Khoa hoc Ky thuat, Ha Noi Luat Giao due, eua Quoc hoi nudc CHXHCN Viet Nam, so 38/2005/QH11 14 thang nam 2005 Quy che dao tao sau dai hoc, ban hanh kem theo Quyet dinh so 18/2000/QD-BGD&DT, thang nam 2000 cua Bo trifcing Bo Giao due va Dao tao Quy che dao tao trinh thac sy, ban hanh kem theo Quyet djnh s6 45/2008/QD-BGD&DT thang nam 2008 cua Bo tnidng Bo Giao due va Dao tao Trung tam Til dien hoc (2008) Tif diSn Tieng Vidt 2008 Nha xuat ban Da Nlng, Da Nlng kinliteJ'hat trien ... dieu tra eae cao hoe vien g i n day ciia TrUdng dai hoc Kinh te qude dan 85% cao hpc vien duge hdi cho rang chUdng trinh hoe cd tinh ifng dung cfiUa cao Hoc vien tham gia ehUdng trinh cao hoe ke... ehuong trinh cao hpc chung hien tai dang thuc hien Oa sd cao hpc vien cho ring phUdng phap giang day dan^ thuc hien e I n duge thay doi (79% so cao hpc vien thude dien dieu tra), 14% cao hoc vidn... toan la chua cao (84% sd cao hpc vien tra Idi) 11% cao hpc vidn eho rang khoa lipc chua cd ifng dung gi Chi eg 4% cao hpc vidn danh gia rang khoa hpc ed tinh ifng dung cao Ket qua nhan manh siJ"