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Nguyin Thj Thanh Nga vd Dtg Tap chi KHOA HOC & CONG NGHE 130(16) 7 7 8 3 NANG CAO CHAT LlTOOVG T H U C TAP CUA SINH VIEN KE TOAN Nguyin Thi Thanh Nga", Duong Thanh Tinh Tru&ng Dai hgc Kinfj te vd Qudn[.]
Nguyin Thj Thanh Nga vd Dtg Tap chi KHOA HOC & CONG NGHE 130(16): 7 - NANG CAO C H A T LlTOOVG T H U C TAP CUA SINH VIEN K E TOAN Nguyin Thi Thanh Nga", Duong Thanh Tinh Tru&ng Dai hgc Kinfj te vd Qudn In kinh doanh - DH Thai Nguyen TOM T A T Thj trudng lao dgng d nudc ta hien chua cd su can bang giifa "thiy" vd "thg", sd lugng sinh vifin tdt nghiep tir cdc truong dai hgc mdi nam tang dang ke nhung chua cung ung dugc cho cdc don vj su dung lao dgng mdt luc lupng lao dpng theo yeu ciu, Hien tugng sinh vifin trudng khdng cd viec lam khSng ddp ung dugc yeu cau hodc lam nhifng vific khong ditng chuyfin mdn vdn cdn la mgt thyc tfi bat cap Cdc co sd giao due dao tao dang tim bifin phap thao g& tinh trang neu tren Nang cao chat lugng thyc tap cita sinh vien la mot nhifng yfiu cau quan trpng nham nang cao chat luong ddo tao cua nha trudng, giup sinh vifin co co hpi hda nhap vdo moi trudng c6ng vific, hifiu biet dting din hon vfi nghfi nghifip, hpc hdi them mpt sd ky nang thyc tl, rfin tuyen mgt so pham chat de cd thfi vifng vdng budc vdo cdng viec sau Til' khda: Chdt luang thuc lap ihuc tap tdt nghiep, sinh vien ke todn DAT VAN DE Thyc tap tdt nghiep la mdt khau quan trpng qua trinh dao tao ctia cac trudng chuyen nghiep ndi chung va cac trudng dai hpc khdi nganh kinh te ndi rieng Trong chuang trinh dao tao nganh Ke toan cua Trudng Dai hgc Kinh te & QTKD, sinh vien se trai qua hai ky thyc tap, ky thyc tap thif nhat dupc bd tri vao cudi nam hpc thu 3, ky thyc tap thif hai sau sinh vien da hpc xong cac mdn hgc chuang trinh dao tao Thuc tap lan gpi la thyc tap mdn hgc cd dung lugng thdi gian khoang tuan, myc dich giup sinh vien budc dau tilp can vdi thuc tl cdng viec Cdn thyc tap lin la thuc tap tdt nghiep cd thdi gian thudng keo dai khoang thang Khi dd sinh vien da dugc dao tao hoan chinh ve kien thuc chuyen mdn nha trudng, da chuan bi tam ly cho viec tdt nghiep trudng Ky thyc tap cd y nghTa rat quan trgng ddi vdi ca ddi tugng la nha trudng, sinh vien va dan vi tilp nhgn sinh vien thyc tap Hoat ddng giup sinh vien ciing cd va bd sung nhifng kien thifc ly thuyet da hgc tren ldp, nang cao ky nang giai quylt cac van dl thyc te, bdi duang cho sinh vien long yeu nghl, nang lyc cdng tac thuc tl dl hg nhay ben va nang dgng hon qua trinh cdng tac thyc te sau Viec thuc tap ciia sinh vien cdn giup xay dyng moi quan he khang khit giiia nha trudng va cac Tei 0982 411225 doanh nghiep tren dja ban theo phuang cham "dao tao nhu'ng gi xa hpi can" Vdi tam quan trpng nhu vay, nhung thyc tien cho thay chat lupng thyc tap ciia sinh vien khdng cao, cdn nhieu van de bat cap, chua dap irng dugc yeu cau dat NhDng hgn che, yeu kem gi dan den chat lugng thyc tap thap? Nguyen nhan dau*^ Can cd nhung giai phap gi de khac phuc? Qh tra ldi cau hdi tren, tdi da thyc hiec viec nghien ciru de tai "Nang cao chat lugng thyc tap cua sinh vien Ke toan" nham gdp phan giai quylt vin dh neu tren THUC TRANG VE C H A T LLTONG T H U C TAP CUA SINH VIEN KE T O A N Bia diem thuc tap: Hien nay, nhieu ca quan, doanh nghiep (gpi tit la don vi) deu khdng may hao hiing ddi vdi viec tiep nhan sinh vien thuc tap vi mdt sd nguyen nhan sau: -I- Thu nhdt: Khi tiep nhgn thyc tap sinh, cac don vi phai cii' ngudi hudng dan thuc tap, dieu khien hg cam thay nhu cdng viec bj can trd mpt thdi gian + Thu hai: Cac don vj chua thay trach nhiem xa hpi cua minh viec dao tao nguon nhan lyc cd trinh dp cao cho ban than don vj minh va cho nen kinh te -i- Thu ba: Tdn tgi tam ly khdng coi trgng kha nang cua sinh vien thyc tap -I- Thu tu: Thuc tap sinh d vi tri nhu kl toan bi e nggi se tiep xuc dugc vdi nhung thdng tin can bao mat Vi the, sinh vien thyc tap khdng 77 Nguyin Thi Thanh Ngd vd Dtg Tap chi KHOA HOC & CONG NGHE dugc tin tudng giao cho cong viec dung chuyen mdn ctia minh, khdng dugc hudng dan cdng viec thyc tien Kit qua la ky thyc tap chi cdng tren giay td, sinh vien khdng tiep can dugc vdi cdng viec, khdng cd them kinh nghiem ve nghl nghiep, tham chi bi roi vao trang thai tam ly met mdi, hoang mang va that vpng Dia diem thyc tap ciia sinh vien dugc the hien tren bang va bieu 01 Theo Bao cao ket qua soat sd lugng doanh nghiep nam 2012 ciia Tdng cue Thdng ke tdng sd doanh nghiep thuc te dang boat ddng tai thdi dilm 01/01/2012 la 448.393 doanh nghiep, dd: Doanh nghiep Nha nudc la 4.505 (chiem 1,0%); doanh nghiep ngoai nha nudc la 432.559 (chilm 96,5%), doanh nghiep cd vdn dau tu nudc ngoai la 11.329 (chiem 2,5%) Dieu cung Iy giai ly da sd sinh vien thuc tap cac loai hinh la cdng ty cd phan, cdng ty TNHH, doanh nghiep tu nhan Sd lieu dieu tra sinh vien cho thay cd 27% sinh vien thyc tap tgi cdng ty 130(16): 7 - TNHH, 47% sinh vien thyc tap tai cdng ty co phin, 1% sinh vien thuc tap tai cdng ty hgp danh, cdng ty cd vdn dau tu nudc ngoai la 2%, doanh nghiep tu nhan la 19%, co quan quan ly nha nude 2% va co quan khac 2% Th&i gian thirc tap: Thdi gian din don vi thyc tap anh hudng bdi ban than sinh vien va dgc diem ciia don vj thyc tap Thdi gian den don vj thyc tap phan anh tinh hinh sir dyng thdi gian thyc tap cua sinh vien Ve phia sinh vien, chua nhan thifc duoc tim quan trpng ciia qua trinh thuc tap ma da sd sinh vien chi den xin sd lieu phuc vu cho viec thuc tgp, chii khdng cd ham mudn dugc lam thyc te Vdi sinh vien quan trgng la diem sd nhan dugc sau ky thyc tap, nhien diem sd nhu hien khdng the hien het duoc chit lupng thyc tap Day la mot van de dang quan tam va can dugc khac phuc Khi nhan thiic dugc tam quan trgng ciia thyc tap, sinh vien khdng chi nhan dugc diem sd cao qua trinh thyc tap ma cdn nhan dugc nhieu kien thifc thyc te phuc vy cho cdng viec trudng Bieu 01:Dia diem thirc tap Bieu 36 02: Mifc Ho nang len ciia kieu thiic sau qua trinh thm: •NangIen nhieu •Nanglen it •Khong nang len (Ngudn • So lieu diiu tra cua tdc gid) Nguyen Thj Thanh Ngd vd Dtg Tap chi KHOA HOC & CONG NGHE 130(16): 77-83 Tinh trung thuc cua bdo cdo thirc tap: Mdt van dl dang ban la ngn chep bao cao tdt nghiep (khda luan tdt nghiep) hi$n d miic dp kha phd biln Cac so lieu bao cao mdt phan don vi cung cap, mpt phin sinh vien bd sung them cho phii hop vdi sd lieu thyc tl ciia don vj de de dang hon cho viec phan tich sd lieu Bieu : Mirc tin cay ciia sd iieu b a o cao (%) S B flp f9P DVcung DVcung SVhpp Sao chep c ^ toan cap mpt ly hda tir BC bg phan khac Khdng tra ldi (Ngudn - So lieu diiu tra cua tdc gtd) Tt'nh ttch cue, chu dpng cda sinh vien qud trinh thuc tap: Tinh chii ddng ciia sinh vien dupc danh gia la yeu td kha quan trgng quyet djnh den chat lugng thuc tap Tuy nhien sinh vien lai chua thyc sy chii ddng thyc tap, dac biet la viec tiep can vdi dan vj thyc tap dan den chat lupng thyc tap khdng cao Trong qua trinh thyc tap tai don vi, viec sinh vien cd dugc tham gia vao hogt ddng phdng ke toan hay khdng phu thugc mgt phan vao sy chu ddng ciia sinh vien Bang 01: Tham gia cua sinh viin vdo hoat dong phdng ke todn Chi tieu Sinh vien (ngirM) Tyle( True tiep lam viec vdi nhan vifin kfi toan 42 13 55 17 Dugc hudng ddn va lam theo yeu cau 149 46 Dugc sif dung tai lieu s6 sach ty nghien cuu 42 13 Khong dugc don vj cung cap so lieu 29 Khdng din don vj thyc tdp Khong cd y kifin 323 100 Ting cpng So lieu dieu tra cho thay sy bit cgp la sd sinh vien dupc trye tilp lam viec cung nhan vien kl toan don vj bing vdi sd sinh vien chi ngoi nha va tao sd lieu thyc tap Cdn lgi da so sinh vien khdng dugc tin tudng giao viec ma chi dugc dua sd sach ke toan sau dd ghi chep dh phuc vu cho viec lam^bao cao Cdc nhan to dnh hitang tdi chdt lirgng thuiv tap Cdc yiu td thuoc vi sinh vien: Han che Idn nhit ciia sinh vien qua trinh thuc tap ia it dugc lam quen vdi nhQ-ng cdng viec lien quan den chuyen nganh hgc Viec tim hieu, (Nguon: So liiu diiu tra cua ldc gid) nghien cifu cac boat dgng thyc tien cua co sd cdn gap nhieu khd khan Trong qua trinh hoc tap va ren luyen tai trudng, sinh vien toan trudng ndi chung va sinh vien khoa Ke loan ndi rieng hau nhu chua chii y vao viec nang cao cac ky nang mem Do vay, chua nam dupc cac phuong phap tiep can va giai quyet cac van de thugc chuyen nganh dao tao, chua ren Iuy?n duac tac phong, phuang phap cdng tac, quan diem va y thuc cita mdt ngudi lam ke toan sau Cde yiu td thuoe vi ca so thuc tdp: Ve phia cac don vj cho thay viec nhan sinh vien thyc 79 Nguyin Thi Thanh Nga vd Dtg Tgp chi KHOA HOC & CONG NGHE tap chii yeu la de giai quyet mdi quan he xa hpi cua minh Vi vgy, dan den thieu trach nhiem tgo dieu kien va quan ly sinh vien thuc tap Xet ve nguyen nhan ciia van de la sy lien he thieu chat che giua Nha trudng, khoa va cac don vi nhan sinh vien thyc tap Ngoai ra, cdn nguyen nhan khae la hp rat ban vdi cdng viec, sg xay hu hdng may mdc thilt bi sinh vien sir dung hogc la sg Id cac bi mat kinh doanh, Cdc yeu td thudc ve nhd trudng: Bang viec thiet ke ke hoach thyc tap da giiip sinh vien sdm djnh hinh ro dugc muc tieu, nhiem vy ddi vdi ban than sudt qua trinh thyc tap Tuy nhien, chua cd sy phdi hgp giQa nha trudng, khoa vdi cac co sd thyc tap viec quan ly va danh gia ket qua thuc tap nen phan nao giam di sy rang budc ve trach nhiem ciia CO sd viec hudng dan sinh vien thyc tap Mat khac, each danh gia kit qua thyc tap cua nha trudng, khoa ddi vdi sinh vien thdng qua diem bao cao va chuyen de thyc tap tdt nghiep chua cd tinh thuc diy sinh vien tim hieu ve cdng viec d don vi, khdng nhu'ng vgy cdn lam cho mdt sd sinh vien xac djnh myc tieu thyc tap mdt each sai lech la chi tap trung vao lam bao cao, chuyen dl Khi nghien cifu cac yeu td thudc ve nha trudng ddi vdi smh vien, kit qua thu dugc bilu hien qua bilu dd 04 Dac diem cita cbuyen nganh kl toan la luon phai theo kip bien ddi cua xa hdi, cac van ban phap luat sifa ddi, bd sung hoac thay thi cho cac van ban cii dugc kha thudng xuyen, vi vay ma giang vien can thudng xuyen cap nhat 130(16): 7 - cac van ban mdi Chang ban, 16/09/2013 Chinh phii Nghi dinh 105/2013/ND-CP vl viec "Quy djnh xir phat VI pham hanh chinh ITnh vuc ke loan kiem toan ddc lap" thay thi cho Nghj dmh 39/201 l/ND-CP, viec thudng xuyen thay doi cac van ban phap lugt ddi hdi giang vien kl toan nhgy ben vdi cac thay ddi ciia cac van ban phap luat Thudn lai vd khd khdn vi^c ndng cao hieu qua chuang trinh thirc tap tot nghiip Thugn lai: Hien nay, nen kinh te ciia chiing ta dang tren da phat trien, nhu cau vl nhan lyc rat da dang, phong phii, cd sy canh tranh gitfa cac dan vj sir dyng lao ddng Dilu khiln cho cac doanh nghiep quan tam hon din viec tuyen chpn, bdi duong ngudn nhan lyc va sinh vien sap tdt nghiep la mdt myc tieu Cd nhieu cac doanh nghiep tiep nhan sinh vien thyc tap da theo ddi sat va cd cac ban nhgn xet danh gia ca sinh vien lan nhifng kiln thirc sinh vien tiep nhan nha trudng, tir dd san sang dua cac kiln nghj giup nha trudng nang cao tinh thyc tien cua chuong trinh dao tgo Ve phia sinh vien, hiu bit sinh vien deu nhgn thifc dugc tim quan trgng ciia ky thyc tap tdt nghiep va sin sang lam viec het minh de the hien nang lyc va hgc tap them nhieu kiln thifc tir thyc tiln, thilt lap them cac mdi quan he va lam quen vdi vai trd la nhan vien mgt td chii'c, cdng ty Sinh vien kha nang dgng va ty tin, day cung la mdt thuan lgi dl chuong trinh thyc tap tdt nghiep duoc hoan mdt each cdng Bieu dd 04: Khd khan tif phia nh^ trudng 13% 1% Chirtmgtrinh giang day nangvl ly thuy& Ly thuyet giang day c6n Ifichau Tai Iign humg dSn Ih\ic t^p it GVhudngdan chua tan tinh Y kien khac (Nguon: S6 lieu diiu tra cda tdc gid) Nguyen Thi Thanh Nga vd Dtg Tap chi KHOA HQC & CONG NGHE Khd khdn: Hien nay, da cd nhieu don vi sudung lao dpng cdi md vdi cac chuang trinh thyc tap danh cho sinh vien Tuy nhien, cac don vj mdi chi gidi ban d phgm vi cac cdng ty, doanh nghiep ngoai qudc doanh, boat ddng cac ITnh vyc kinh te, cdng nghe Tren thuc te chua thay ca quan nha nudc nao xay dyng chuong trinh thyc tap danh cho sinh vien tuong tu nhu cac doanh nghiep ngoai qudc doanh, Trong khi, cac don vi van can tuyen dung nhan lyc mdi hang nam Cd mdt khd khan van tdn tai nhieu nam qua, dd la nha trudng rat khd khan viec danh gia ket qua mdt each chinh xac sinh vien di thyc tap Khdng phai don vi six dung lao ddng nao cung cd thdi gian va tam huyet de phan anh tinh hinh sinh vien thyc tap mpt each can ke, ky cang DE XUAT GIAI PHAP KHAC PHUC Ve phia sinh vien Tich cue trau ddi hodn thien he thdng ly thuyet duac hoe todn khda: De dupc tiep can vdi cdng viec, trudc di thuc tap sinh vien nen tim hieu them kien thirc nganh nghe lien quan de thi'ch nghi vdi ke hogch thuc tap va dan vi minh den thyc tap nhu: Thdi gian thyc tap cy the tu bit dau den luc kit thiic, trach nhiem, bdn phan hang (khi thyc tap) se la gi? Lam the nao dl thu thap dugc tai lieu thyc tap? Can tim hieu trudc miu bao cao thyc tap cua trudng (yeu ciu) de di thyc tap khdng bj ddng Ddng thdi, sinh vien cung can chu dgng tim hieu them ve cdng ty minh den thyc tap D I viec thyc tap mang lgi hieu qua cao, sinh vien cin phai cd mgt sy chuan bi tdt khdng nhQ-ng kiln thii'c ma cdn d tam ly vi cd ket qua hay khdng la tinh thich nghi cua mdi ngudi NhOng sinh vien ki^n nhan, cdi md va hda ddng vdi nhan vien cdng ty thi se sdm cd dugc so lieu, thudng se dugc hudng dan Dilu chinh ylu la phai chju khd, hang hai va lam tdt phin viec dugc giao Nen cd y thirc hpc hdi va nhanh nhay, chu tam cdng viec, dgc biet la phai trung thyc, chan 130(16): 7 - Ben canh sinh vien cung cin nang cao cac ky nang bd tro nhu tim hieu, phan tich, yinh bay vin dl bdi nhu'ng ky nang se giup sinh vien nang cao chat lupng cua bao cao thyc tap cung nhu phuc vu cho cdng viec sau Sinh vien cung can co su lien he thudng xuyen vdi giang vien hudng dan qua trinh thyc tap cua minh Tu ban than sinh vien dem kien thiic ap dyng vao thyc tien nen hp biet kien thifc nao dung dugc, chd nao cdn chua dugc dao tao Su- dung thdi gian thuc tap dung muc dieh: Ban than mdi sinh vien phai nhan thifc dupc rang ky thyc tap rat quan trpng ddi vdi tuong lai ciia hp, hg can phai cd gang het sue minh de bat kip cdng viec, khdng phai chi de ddi phd lay mpt ban nhan xet tdt Va de cd the lam viec tdt, sinh vien can cd kien thifc vung vang Dieu can phai dugc trau doi sudt qua trinh hgc tap cua sinh vien trudc Mudn vgy, nha trudng can giao due y thirc cho sinh vien tir mdi budc chan vao trudng chir khdng phai chi trudc ky thuc tap Tdng cudng tinh lieh cue, chu dgng thuc tap Nhieu sinh vien cd tu tudng "xa hoi" qua trinh thyc tap, coi day la thdi gian de thyc bien nhieu ke hoach, dy dinh khac nhu hpc them, lam them, nghi ngoi Do vay, da khdng chii trpng den viec thyc tap, tham chi coi thyc tap chi la hinh thuc, tir dd thieu di tinh tich cyc chu ddng viec tim hieu cac kien thirc thyc te tai CO sd thyc tap, the hien qua sd budi den thyc tap mdt tuan rat it va su lien he vdi can bd hudng dan cung nhu giao vien hudng dan chua thudng xuyen Ben canh do, viec mot sd sinh vien di thuc tap chi vdi muc dich hoan bao cao cung lam giam di sy tich cyc qua trinh thyc tap Trong muc dich chinh CLia viec thyc tap khdng chi la tim hieu cac hogt ddng thyc tien ciia co sd thuc tap ma cdn di nam dugc cac phuong phap tiep can va giai quylt cac van de thudc chuyen nganh Nhu vay, sinh vien khdng chi hoan thien he thdng cac ky nang, kien thifc ly thuyet ma de Nguyin Thi Thanh Nga vd Dtg Tap chi KHOA HOC & CONG NGHE qua trinh thyc tap hieu qua hon thi can phai chit ddng va tich cyc hon viec tiep can vdi CO sd thyc tap, tang cudng sy trao ddi vdi mdi sinh vien vdi cac vien nhdm thuc tap va giao vien hudng dan Vephia nhd tru&ng, khoa Mdt sd giai phap ve phia nha trudng nhu sau: Thu nhdt: Nha trudng, Khoa ehuyen mdn can cd bd phan chuyen trach td chifc cac chuong trinh thuc tap Mac dii mdi nam chi cd ky thyc tap nhung viec len ke hoach, lien he vdi cac CO quan, doanh nghiep, td chiic cac chuong trinh gidi thieu can dupe tri thudng xuyen de sinh vien cd noi thuc tap dam bao chat lugng Thu hai: Xay dyng Phong Thirc hdnh ki todn Muc tieu la xay dyng nhQng md hinh doanh nghiep ao de sinh vien cd the thyc tgp mdn hgc tai trudng Phdng ke toan ao la viec md phdng cac nghiep vy, cdng viec, trinh ty thyc hien cdng viec cua phdng kl toan tgi doanh nghiep va cac don vi kl toan khac, tir dd sinh vien cd thi thyc hien cac phin hanh, cdng vile ke toan tren phdng kl toan ao Thit ba- De sinh vien thye tap cdng, dieu can ban nhat ta chuang trinh dao tgo nha trudng can dugc xay dung cd chit lugng, gin liln vdi thyc tiln nghl nghiep NIU chuong trinh dao tgo qua xa rdi vdi thyc tien cdng viec, di thyc tap, cd thi sinh vien cdn cam thay hoang mang, that vgng vl nghe nghiep Ben canh dd, sinh vien cung mong mudn nha trudng cd tai lieu hudng din cu the vl viec thyc tap vi da sd di thyc tap sinh vien cdn rat mo bo Thic tu: Sau sinh vien nhanxho thuc tap, nha trudng khdng nen "khoan tring" cho don vj tiep nhan sinh vien ma can lien he thudng xuyen vdi noi tilp nhan dl tim hilu vl tinh hinh thyc tap ciia sinh vien Nhu vay, nha trudng, khoa mdi theo ddi dupc thyc chat chit lugng ky thyc tap cita sinh vien sao, ddng thdi nhieu trudng hpp cung cin cd sy can thiep, dieu chinh cua nha trudng, khoa ddi vdi sinh vien 82 130(16): 7 - Thu ndm: De biet dugc nhtJng han che cua chuong trinh dao tao, nha trudng nen td chiic lay y kien phan hdi ciia cac ca quan, doanh nghiSp Nhii'ng y kien thudng rat thilt thuc, giiip nha trudng hieu dugc nhu cau ciia thi trudng lao ddng nham trang bj kien thiic cho sinh vien Cd thi lay phan hdi bang nhilu each nhu td chifc hdi thao, lam feedback bang bang hdi, hdi chuyen trye tiep Ddng thdi, sinh vien tdi dan vj thuc tap Nha trudng, Khoa cd giii giay gidi thieu vi vay sinh vien ket thiic qua trinh thyc tgp Khoa nen giri thu cdm an tdi cac don vi Thd- sdu: Theo y kiln chung cua cac trudng, cac luan van deu cd the bj "xao nau" phin ngi dung nin, vi vay cin cd sy kiem tra, kilm soat chat che ciia giang vien hudng dan va thyc hien cac phuang phap danh gia khach quan Van de cd the khac phuc dugc hay khdng cdn phu thudc rat nhilu d ngudi hudng dan Vephia dan vi thirc tap De nang cao chit lugng chuang trinh thuc tdp cita sinh vien, cac ca quan, td chii'c, doanh nghiep cin cd sy phdi hpp tich cyc vdi nha trudng viec san sang tilp nhan sinh vien thuc tap, tgo nhung dieu kien tot nhit dk thuc tap sinh tiep can vdi cdng viec, cir ngudi hudng dan sinh vien thyc tap tan tinh, chu dao Ve phia trudng, cii sinh vien din thuc tap phai de nghi dan vj tao dilu kien cho sinh vien hoan tdt viec thyc tap, ddng thdi doanh nghiep ciing tham gia viec kilm tra, danh gia ket qua thyc tap cua sinh vien Nhu vay, viec quan ly thyc tap se chat che hon, hieu qua hon, nang cao chit lugng thyc tap ciia sinh vien KET LUAN "Hpc di ddi vdi hanh" ludn la nguyen tic ngudi hoc nao cung co ging dl thuc hien, dac biet la ddi vdi sinh vien kha nang tim viec dang cang khd khan Cimg vdi nhQng kiln thiic ly thuylt da dugc hpc h-ong nha trudng thi viec tilp can vdi nhu'ng cdng viec thyc tiln mdt each linh hoat la mot Nguyin Thi Thanh Nga vd Dig Tap chi KHOA HQC & CONG NGHE nhifng van de mdi sinh vien phai quan tam thyc hi6n Thyc tap mon hpc va thyc tap tdt nghiep vin nim chuong trinh dao tao ciia Nha trudng, dd moi thiy, cd giao, tham gia hudng dan sinh vien, Khoa Kl toan va Nha trudng phai cd trach nhiem dl nang cao chat lugng thyc tap ciia sinh vien Viec ehgn de tai "Nang cao chat luong thyc tap cua sinh vien Ke toan" vdi mong mudn Khoa Kl toan, Nha trudng cd bien phap de nang cao chat lugng dao tao cua Nha trudng, phii hgp 130(16) 77 - 83 vdi xu thi cua thdi dai va myc tieu ddi mdi giao dye cua Dang va Nha nudc giai doan Hdi nhgp kmh tl Thi gidi y ^ l ^jgy THAM K H A O i _ Hodng Tuy, (2012), Xin cho ldi ndi thdng, Nxb Tri thiic Ha Npi Tdng cue Thdng ke, "Bdo cdo kit qud rd sodi sS heang doanh nghiep nam 2012" So lieu diiu tra 300 sinh vien cdc khoa 4, 6, aiaidcgid SUMMARY IMPROVING THE QUALITY OF FIELD STUDIES FOR ACCOUNTING STUDENTS Nguyen Thi Thanh Nga , Duong Thanh Tinh College of Economics and Business Adminislratton-TNU In Vietnam, employment market still lacks of the equilibrium between the demand and the supply of labors Every year, graduated stududents from universities tend to increase, while there is a gap between the quality of these students and the labor demand of enterprises Consequently, the rising rate of unemployment with respect to newly graduated students is still an urgent issue for societies Training and educational institutions have tried to find solutions for this problem Accordingly, improving the quality of field studies is regardeds as an appropriate approach in order to enhance the training quality in universities This helps students to improve their background, communication skills, practical experiences which are important for their future jobs Keywords: quality of field studies, accoutlng students, graduated students Ngdy nhdn bdi-06/4/2014; Ngdy phdn biin:20/4/20!4; Ngdy duyit ddng: 25/12/2014 Phdn bien khoa hoc: TS Trdn Vdn Quyit - Trudng Dgi hoc Kinh le ^ Qudn In kinh doanh - DHTN 'Tel-0982 411225 ... 130(16): 7 - Ben canh sinh vien cung cin nang cao cac ky nang bd tro nhu tim hieu, phan tich, yinh bay vin dl bdi nhu''ng ky nang se giup sinh vien nang cao chat lupng cua bao cao thyc tap cung nhu... nhiem dl nang cao chat lugng thyc tap ciia sinh vien Viec ehgn de tai "Nang cao chat luong thyc tap cua sinh vien Ke toan" vdi mong mudn Khoa Kl toan, Nha trudng cd bien phap de nang cao chat lugng... hudng dan sinh vien thyc tap Mat khac, each danh gia kit qua thyc tap cua nha trudng, khoa ddi vdi sinh vien thdng qua diem bao cao va chuyen de thyc tap tdt nghiep chua cd tinh thuc diy sinh vien