GIAO DUG DAO TAG TRGNG QUA T R I N H HOI NHAP MOT SO BI€N PHRP TRNG CITONG AAOI QURN H€ Giirn TRiroNG Dm HOC vn DonNH NGHICP Armand Amsallem '''' B ^ a '''' Cdng hda Phap da tien hanh mdt eude cai tdsau sde[.]
GIAO DUG DAO TAG TRGNG QUA T R I N H HOI NHAP MOT SO BI€N PHRP TRNG CITONG AAOI QURN H€ Giirn TRiroNG Dm HOC DonNH NGHICP Armand Amsallem ' B ^ a ' Cdng hda Phap da tien hanh mdt eude cai tdsau sde cac trudng dai hgc va toan bd he thdng B giao due dai hgc Cudc cai td nhdm vao hai muc tieu ehinh la: mdt mat cung cap cho sinh vien nhUng diiu kien hgc hanh tdi uu va vi the giup hg tidp can dugc vdi dinh cao th thUc, mat khac bien cac trudng dai hgc ngi cung cap cho ngudi hgc thdng hanh dich thuc - nhUng cdng CLI, ky ndng di tim dugc viec lam, dam bao vdi doanh nghiep rang nhUng sinh vien mdi tdt nghiep, hgc vien sau dugc dao tao se cd kha ndng dap Ung dugc nhu cau cOa xa hdi Chinh phCi Phap da giao cho cac trudng dai hgc them hai nhiem vu mdi la djnh hudng va tao viec lam cho sinh vien Do vay, de lam tdt hai nhiem vu tren, eae trUdng dai hgc phai thudng xuyen trao ddi, ddi thoai nhim tim hieu nhu cau mdi tUphia cac doanh nghiep de dap Ung kjp thdi TU kinh nghiem cua cac trudng dai hgc Cdng hda Phap, Giao su Armand Amsallem rat ddng tinh vdi nhUng ddi mdi cua trudng dai hgc Thugng mai vdi phuang cham dao tao gdn vdi doanh nghiep Trong hdi thao Khoa hgc qudc gia "Tuang tac trudng dai hgc - doanh nghiep theo muc tieu nang cao chat lugng dap i/ng nhu cau xa hdi va ndng luc canh tranh cdt loi cua doanh nghiep" dien vao thang ndm 2009, 6ng da tham luan, trao ddi mdt sd y kiin di vugt qua nhUng thach thUe ddi vdi cdng tac dao tao giai doan md cCfa hdi nhap va thiJc day manh me mdi quan he giUa nha trudng vdi doanh nghiep Viet Nam thdi gian tdi Tda scan xin tran trgng gidi thieu ctJng ban dgc Thang 10 nam 2008, tdi ed vinh du va lay lam vui mUng dupe giang day Mdn hpc Doanh nghiep ngan hang cho sinh vien cif nhan thUc hanh chuyen nganh Ngan hang - Bao hiem eua Trudng Dai hpc ThUdng mai Ha Ndi Xin phep cho tdi dupe n h i c lai vai cau phan ket luan chung eua Mdn hpc nhU sau: Sil'e manh nen kinh te Viet Nam va mUc tang trudng kinh te manh me da khien Viet Nam trd mdt nen kinh te dupe danh gia kha cao tren truPng qudc te Dieu the hien qua viec thu hut rat Idn lupng eae nha dau tU nUde ngoai, dae biet ITnh vUe ngan hang Mdt nhung thach thiTc ddi vdi nen kinh te Viet Nam la viec xay dung ITnh vUc ngan hang va thj trudng vd'n dupc trang bj khung phap ly va thiet che md, minh bach, manh me de giai quyet dupc nhung riii ro Dieu khdng chi phu thude vao y chi cua cae cd quan quan ly nha nudc ma cdn phu thude vao chat lupng dao tao dpi ngu can bd va cdng su tuong lai cac ngan hang va thiet che tai chinh Ket luan gan gidng de lai hdi thao Mdi quan he tuong tac giufa trudng dai hpc va doanh nghiep Day la mdt de tai mang tinh thdi sU ndng hdi Hien nay, d Viet Nam cung nhu khap ndi tren the gidi, viec dao tao dai hpc gap phai van de co ban: viec tang nhu cau tri thUc, tinh da dang ciia cae mdn hpc va viec tang ehi phi dao tao Do dd can phai tim them ngudn vdn khac bd sung vao ngudn vd'n Nha nUdc Trong dd, hdn bao gid het, sU phat trien va chat lupng sdng cua mdt qudc gia thudc vao trinh vSn hoa, khoa hpc va dieu lai phu thudc phan Idn vao chat lupng giang day dai hoc * GS., Giam ddc Ngan hang HSBC _KHOA HOC So 30/2009 _ "^ Thuang Mai 6i GIAO DUG DAO TAO TRONG QUA TRINH HOI NHAP Hien nay, eae ehfnh sach cija Nha nudc Viet Nam khuyen khich xay dUng mot xa hdi hpp ddng hda (ndi mot each don gian hon la khuyen khich tu nhan hoa!) da md cd hdi thiet lap quan he ddi tac nha nudc/tu nhan nhiing ITnh vUc rdng nha't Viec xay dung quan he dd'i tac giua trUdng dai hpc va doanh nghiep ehinh la mdt vi du Nhufng thay ddi nganh giao due dai hpc dat cae trudng dai hpc vao mot vj tri chien lupe nhu la tac nhan phat trien kinh te Hdn nOfa, viec md cac trUdng dai hpc theo hudng kinh te - xa hdi la can thiet de dat dugc eae muc tieu khoa hpc, giao due va van hoa Dua tren niem tin nay, d Cong hda Phap da tien hanh mdt cudc cai td sau sac cae trUdng dai hpc va toan bd he thdng giao due dai hpc Cudc cai td nham vao hai muc tieu chinh la: mdt mat cung cap cho sinh vien nhufng dieu kien hpc hanh td'i Uu va vi the giup hp tiep can dupe dinh cao tri thu'c; mat khac bien eae trUdng dai hpc noi cap cho ngudi hpc thdng hanh dich thUe nhUng cdng cu, ky nang de tim dugc viec lam, dam bao vdi doanh nghiep rang nhufng sinh vien mdi td't nghiep, hpc vien sau dupe dao tao se ed kha nang dap ifng dupc nhiing nhu cau tinh hinh hien tai va tuong lai Hai muc tieu tren khdng he ddi lap ma cdn bd sung cho nhau: vdn tri thifc ddi dao la sU dim bao tdt nha't de budc vao nghe kien thu'c ay dupe the hien vao mdt dU dinh ea nhan va nghe nghiep nao dd eua mdi sinh vien Dd la ly tai Chinh phij Phap da giao cho cae trudng dai hpc them hai nhiem vu mdi la dinh hudng va tao viec lam cho sinh vien Hai nhiem vu khdng the thue hien tdt dupe neu khdng-thudng xuyen trao ddi, dd'i thoai giOfa eae doanh nghiep va trUdng dai hpc nham giup cho nha trUdng hieu dugc nhung nhu cau mdi tu phia doanh nghiep de tU dd dap ifng dupe nhu cau Vi vay de tai hdi thao vCfa phong phu lai vUa (la dang Phong phu vi giUa trUdng dai hpc va doanh nghiep tich cue trao ddi nhOfng y kien cd lpi cho Ngoai ra, vi day la hdi thao qud'c te nen chung ta dUdc nhin lai nhifng kinh nghiem cua cac nudc khac tren the gidi; Da dang vi hdi thao dUa "hien trang" tinh hinh quan he ddi tac giOfa trUdng dai hpc va doanh nghiep thdng qua viec ehi nhung yeu kem va bat cap viec ap dung khai niem ddi tac Xet mdt each logic thi chung ta phai dUa dupe cae bien phap thue day mdi quan he ddi tac song phUdng trudng dai hpc - doanh nghiep Do dd, de lam rd van de chung ta can tim dap an cho hai cau hdi sau: Tai can xay dUng mdi quan he trUdng dai hpc - doanh nghiep? NhOfng bien phap tang cUdng mdi quan he dd la gi? I Tai can xay dung moi quan h§ trudng dai hoc - doanh nghiep? Vai trd hang dau ei!ia trudng dai hpc la truyen ba tri thifc, nhung the gidi ddi hdi nha trudng khdng nen chi tap trung vao viec truyen dat kien thifc ma cdn phai biet truyen dat ky nang thUe hanh can thiet de sinh vien cd the thich nghi vdi thj trUdng lao ddng Thiet lap quan he vdi mdi trudng lao ddng la dieu kien cho mot nen giao due dat hieu qua hdn de hoan nhiem vu Ve phia doanh nghiep ndi chung thudng quan he vdi dai bd phan ddi tac tham gia vao hoat ddng cua minh nhU: khach hang, nha cung cap, ngudi hd trp va cho vay vdn, cae ed quan nha nudc, nhan vien Cho du la doanh nghiep Idn hay nhd cung deu can den nang life chuyen mdn cao de chiem uu the viec ddi mdi va nghien cifu - phat trien Ma nhufng ky nang chi ed the tim dupe cd sU trp giup eua nha trUPng Them nOfa, cac doanh nghiep dang phai ddi dau vdi nhOfng thach thifc mdi cua qua trinh toan cau hoa: su phan chia lai lao ddng tren quy md qudc te, cudc each mang dien tif, tU mau djch, su dao Idn quy luat thi trudng va nhCfng thay ddi ve eo che thj trudng Vi the, cudc canh tranh tap trung vao viec md cifa ddn nhan cdng nghe mdi va tinh nang ddng kinh doanh cho nen doanh nghiep phai quan he chat che vdi trudng dai hpc va vien nghien eifu Ngupe lai, vdi cac doanh nghiep Idn hoac cac cdng ty da qud'c gia, cac doanh nghiep vUa KHOA HOC 62 ThuengMai So 30/2009 GIAO DUG BAO TAO TRONG QUA TRINH HOI NHAP va nhd khdng phai luc nao cung cd phuang tien de phat trien nghien cifu Ung dung dap Ung nhu cau rieng cua doanh nghiep minh nen tang cudng mdi quan he vdi trudng dai hpc cang trd nen can thiet Nhu vay, chung tdi quan sat thay cd hai van de uu tien hang dau: - Trudng dai hpc phai tao dupc uy tin Idn hoat ddng nghien cifu va giang day nham phuc vu cho xa hdi - Doanh nghiep de canh tranh dupc can thudng xuyen ddi mdi: edng nghe mdi, san pham mdi, thij tuc mdi va thi trudng mdi Hai va'n de Uu tien cd the bd sung cho Dieu dan den cau hdi thif hai ma chung tdi de cap tren day II Nhufng fclien ph^p nao de t i n g cudng quan he doi tdc? Xay dung quan he dd'i tac giOfa trudng dai hpc va doanh nghiep trd mdt yeu cau cap thiet sdng cdn Day la dieu kien de tao mdt nen giao due ed djnh hudng hdn va tao dieu kien tdt nha't cho sinh vien tdt nghiep cd viec lam Nha trudng da ed nhOfng hanh ddng cu the viec thiet lap quan he vdi cac td chifc nghe nghiep ciia Nha nude hay tU nhan va cd luc cdn ky ket thoa thuan vdi cac cd quan, td chUe ITnh vuc nghien cifu hoac dao tao tai ehu'e Mdi quan he se cang dupe cung cd ben chat b l n g nhOfng viec lam sau day: - Su tham gia cua cae dai dien doanh nghiep hdi ddng khoa hpc Viec tham gia khdng ehi ddn thuan la hinh thUe thu tuc Cac nha quan ly cac trudng dai hpc can mdi hp tham gia cae cudc hpp hdi ddng, phdi hpp cung tham gia cae hoat dong eua nha trudng, dae biet la nhufng hoat ddng lien quan den viec dieu chinh ehuong trinh giang day cho phu hpp vdi y dinh thue tap va viec lam cCia sinh vien trudng - Cung theo tinh than ay, can phdi hpp vdi nhufng ngudi cd nang lUe la chuyen gia thuc te khdng phai la giang vien trudng de mdi hp tham gia giang day, hdi thao, de "dua vao khudn khd" cac hoat ddng nghien cifu hoac theo ddi thuc tap - Tang eudng hpp tac lien dai hoc giiia cac trudng nudc - Tang cudng va da dang hoa hpp tac qudc te vdi cac trudng dai hpc va doanh nghiep nudc ngoai Ve dieu chung tdi nhan thay, nhin chung eae giao vien it tham gia vao qua trinh toan cau hoa Do vay, mdi quan he song phUdng trudng dai hpc - doanh nghiep cd the xay dUng dudi nhieu hinh thUc khac Chung ta cd the phan biet nam hinh thifc chinh dupe sap xep tU ngan han nha't den lau dai nha't theo thdi gian: Tuvan - Thue hien dieu tra tiep thj hoac cac hinh thUe khac (danh gia nhu cau doanh nghiep ve nhan sU, vach phUdng phap quan ly nhan su ); - Thanh lap uy ban tu van de cdng tac vdi cac chuyen gia thUe te lien quan lap ehuong trinh giang day; - Td chUe cac cudc hpp, xe-mi-na giUa cac giang vien va chu doanh nghiep ve nhung thach thUc Idn nen kinh te bien ddng; - Mdi cac doanh nhan va chu doanh nghiep dua y kien cua hp vPi tU each la chuyen gia thuc te ve mdt dU an nghien cUu; - Doanh nghiep sir dung kha nang eua cac giang vien (cd tra thu lao) de nghien cUu thj trudng; - Dap Ung yeu cau thdng tin cua doanh nghiep bang each cho ho tiep can nhOfng tai lieu cua nha trudng (cd toan) Dao tao - Doanh nghiep ddng gdp tai chinh vao viec xac djnh, thUc hien va giang day nhufng chuyen nganh mdi phu hpp vdi nhu cau cua minh - Tham gia hdi ddng giam khao danh gia de tai va luan an tien sy - Doanh nghiep de xuat de tai lam luan van - Gdp phan xac dinh thdi gian dao tao - Trong khudn khd ehuong trinh dao tao tai chUc, cac trudng cd the de xuat vdi doanh nghiep: Cac chUdng trinh nang cao kien thUe cd lpi cho can bp doanh nghiep; Dau tu tai chinh cho cac chuyen nganh giang day (vi du nhU nganh "quan trj doanh nghiep" hoac ky hpp KHOA HQC So 30/2009 ' ^ ThuangMai 63 GIAO DUG DAO TAO TRONG QUA TRINH HOI NHAP ddng tai trp mdt nganh nghien cufu cd ban) - Dao tao chuyen ddi: hinh thu'c dao tao phat trien manh me cac khdi day nghe nham dat dupc nhO'ng ky nang thUe hanh, ky nang phUdng phap, phan tich va tdng hpp can thiet de lam nghe (vi du nghe ngan hang, bao hiem) Ndi dung hpc dupc chia lam cac phan xen ke nhau: mot phan hoc ly thuyet nha trUdng giang day cdn phan kinh nghiem thuc te day dosnh nghiep dudi dang eae budi thUe tap Hinh tnuc rat hay ddi vdi sinh vien giup hp kham pha the gidi doanh nghiep va doanh nghiep chifng nhan kha nang thich Lfng cua sinh vien de sau tuyen dung Nghien cuu - phat trien Doanh nghiep tham gia vao hoat ddng nghien ciiu cd ban hay nghien cifu ufng dung bang each: - Ky ket hpp ddng vdi trUdng dai hpc nghien cufu nganh nao dd - Dpi ngu nhan su cung nghien eifu - Cho SLf dung cd sd vat chat - Ddng hudng din tien sy Dudng nhu theo cac nhan djnh ve chinh sach giao due va quan ly quan he tuong tac trudng dai hpc va doanh nghiep ta nhan thay d eae nudc cdng nghiep hoa, mdi quan he ddi tac dupe thuc hien kha thudng xuyen hdn ITnh vifc nghien cifu, dd d nhOfng nude dang phat trien thi lai uu tien ITnh vUc tU van, hdi nhap cGa sinh vien va dao tao tai ehu'e Quan he do! tac viec lap doanh nghiep TrUdng dai hpc cd eae vien nghien cUu va cdng nghe cd the gdp phan lap nhung doanh nghiep mdi ed edng nghe cao hoac cho phep cad doanh nghiep vUa va nhd cd the sir dung vien nghien cifu dd va tan dung cdng nghe de phat trien san pham mdi Chuyen giao cong nghe Cho phep cac trudng phat huy edng nghe cua minh va chuyen giao cdng nghe dd cho ITnh vUc cdng nghiep va thUdng mai, ddi lai ITnh vue mang lai cho nha trudng ngudn tai ehinh bd sung vao ngudn eua Nha nUde, giup cae trUdng xay dung mdi quan he thudng xuyen vdi doanh nghiep, gdp phan tao cdng an viec lam va lap doanh nghiep mdi Ket luan: Bai viet khdng nhlm muc dfeh lap bang tdng ket eae hinh thUc quan he song phUdng giUa trUdng dai hpc va gidi doanh nghiep ma phan Idn cac quan he ddi tac dupc de cap tren day deu da dupe eae nude phat trien va mot sd nUde dang phat trien van dung Nhiing hinh thifc dupe nhac lai de nudi dudng y tUdng ve cae dinh hudng tang eUdng quan he dd'i tac trudng dai hpc - doanh nghiep theo mong mud'n chung - Hien nay, Viet Nam dang budc vao giai doan md cifa ITnh vUe tU nhan Trong bdi canh ay, cac trudng dai hpc va cd sd dao tao ddng vai' trd ehij dao viec huy ddng, dao tao, lien ket cung cac doanh nghiep cung nhu hoat ddng nghien cufu - Nhu cau ve dao tao cua nhOfng nha lanh dao hoac eua nhiing nha lanh dao doanh nghiep tuong lai, cija can bd hay can bd tUdng lai, cua cac cdng sU doanh nghiep cdng nghiep hoac djch vu la rat Idn va ITnh vuc dao tao cue ky da dang: quan trj ndi chung, quan ly cdng nghe va san pham, ban va marketing, luat, ky nghe thUdng mai qud'c te - Ngoai ngur (chiJ yeu la tieng Anh) va tin hpc thu hilt ddng dao sinh vien va doanh nghiep bdi ehinh sach md CLfa qud'c te va vi the sd ddng se lua chpn hpc nhOfng nganh edng nghe thdng tin va truyen thdng - Trudng dai hpc se phai ddi dau vdi nhOfng thach thUe Idn ve sd lupng sinh vien tang, khdng du phUdng tien, nhu cau ddi hdi chat lupng dao tao cao tu phia doanh nghiep, da dang hoa cac mdn hpc Chinh vi the ma nha trUdng can tim dupc ngudn lUe khac ngoai ngudn vd'n Nha nUdc de hoan xua't sic sif menh cua mifih - Ve phia doanh nghiep, vdi tu each la ddng Cd phat trien kinh te - xa hdi va vdi tU each la ngudi SLf dung sinh vien td't nghiep dai hpc cung phai ddi mat vdi thach thifc canh tranh cang khde Net De vupt qua nhOfng thif thach nay, da den KHOA HQC 64 ThuangMai So 30/2009 GIAO DUG DAO TAO TRONG QUA TRINH HOI NHAP ILIC can thiet de ca hai nhan td nha trUdng doanh nghiep xay dung hay tang cUdng quan he vdi n h a u * Summary In France, a profound reform has been eonducted in universities and the entire tertiary education system The aims of this reform are to provide students with the best studying conditions, so that they can approach the knowledge peak, and turn universities into places where learners can get practical knowledge - skills and tools to help them get a job, to ensure enterprises that the graduates can meet the social demand The French government has assigned universities with two new tasks: job orientation and job creation for students To accomplish these tasks, universities have to maintain talks and exchange with enterprises so as to update their new demand From the experience of French universities Professor Armand Amsallem highly appreciates the renewals made by Vietnam University of Commerce in connecting education with enterprises In the national conference on "Interactions between Universities and Enterprises towards Higher Quality to Meet Social Demand and Core Competitiveness of Enterprises" in May 2009, he made a presentation on how to overcome challenges for education in the integration period and to strengthen cooperation between universities and enterprises in Vietnam in the coming time Here is the extract of the presentation KE TOAN QUY PHAT TRIEN KHOA HOC hoan thien hdn nua he thdng ke toan Viet Nam Ra't mong nhan dupc sU trao ddi cilia ban dpc ve van de n a y * Tai Ii0u tham khao: Luat Itiue Thu nhap doanh nghiep sd 14/2008/QH12 dupe Qudc hdi thdng qua tai ky hpp thU 3, Qudc hdi khda Xli 03 thang 06 nam 2008 Nghi dinh sd 124/ND-CP 11 thang 12 nam 2008, quy djnh chi tiet va hudng dan thi hanh mot sd dieu ciia Luat Thue thu nhap doanh nghiep Thdng tu sd 130/2008/TT - BTC 26 thang 12 nam 2008 quy dinh chi tiet thi hanh mdt sd dieu cua Luat Thue thu nhap doanh nghiep Che dd ke toan doanh nghiep ban hanh theo Quyet dinh sd 15/2006-QO/BTC 20 thang nam 2006 eua bd Tai ehinh Thdng tu lien tjch cua Bd Tai chinh - Bp Khoa hoc va Cdng nghe sd 93/2006/TTLTBTC-BKHCN 04 thang 10 nam 2006, hudng d i n ehe dp khoan kinh phi cua de tai, du an khoa hpc va cdng nghe sif dung ngan sach nha nude (Tiep theo trang 60) Summary The legal documentary system of Vietnam finance and accounting has experienced profound improvements in recent years, making contribution to perfecting the legal framework of finance and accounting, enhancing the transparence of financial information, creating a favorable business environment under regional and international standard, maintaining the confidence for foreign investors However, some regulations on how to account arisen economic tr^sactions and operations are still not consistent and synchronized in these legal documents, causing many difficulties for enterprises in their business With her hope to help solve this problem, the author has analyzed the situation of accounting in Science and Technology Development Fund under Corporate Accounting Principle in order to uncover some drawbacks in its application, from which she recommends some solutions to perfecting the accounting practice of the Fund in order that regulations of legal documents, especially those related to regulation between accounting and taxing can be~ respected, and making contribution to perfecting the accounting system in Vietnam KHOA HOC So 30/2009 ThuangMai 65 ... tinh nang ddng kinh doanh cho nen doanh nghiep phai quan he chat che vdi trudng dai hpc va vien nghien eifu Ngupe lai, vdi cac doanh nghiep Idn hoac cac cdng ty da qud''c gia, cac doanh nghiep vUa... thue day mdi quan he ddi tac song phUdng trudng dai hpc - doanh nghiep Do dd, de lam rd van de chung ta can tim dap an cho hai cau hdi sau: Tai can xay dUng mdi quan he trUdng dai hpc - doanh nghiep?... va chu doanh nghiep ve nhung thach thUc Idn nen kinh te bien ddng; - Mdi cac doanh nhan va chu doanh nghiep dua y kien cua hp vPi tU each la chuyen gia thuc te ve mdt dU an nghien cUu; - Doanh