Luận văn phát triển nguồn nhân lực trong các công ty kiểm toán độc lập tại hải phòng

DHKTQD LV ThS 6488 n-sr«fw»»w«wwee»»r I MTJ 'Wong das hoc kinh te quoc dan I .-S0SOQGSGS BUI Tin HUdNC PHAT TRIEN NGU0N NHAN Li TRONG w CAC CONG T KIEM TOAN ROC LAP TAI HAI PHONG LUAN VAN THAC SY KINH TE • • *v A w HA MM, BAM 3011 TRUONG DA I HO C KINH TE QUOC DAN ■ ■ soeoOcaca dai hoc ktqd TT THONG TIN THU VIEN PHONG LUAN AN • TV LIEU BUI THI HUONG PHAT TRIEN NGUON NHAN LUC TRONG CAC CONG TY KIEM TOAN DOC LAP TAI HAl PHONG CHUYEN NGANH: KINH TE PHATTRlEN LUAN VAN THAC SY KINH TE • • 7M Ngtfdi hudng dan khoa hoc: PGS.TS PHAN THI NHIEM HA NOI, NAM 2011 LCH CAM DOAN Toi cam doan rang, luan van thac si kinh te “Phat trien ngudn nhan lire cac cong ty kient toan doc lap tai It di Phong” la cong trinh nghien ciru cua rieng toi Nhtrng so lieu, ket qua neu luan van la trung thirc Ket qua nghien ciru chua tirng diroc cong bo bat ky cong trinh nghien curu nao khac Hai Phong, 22 thang 11 nam 2011 Bui Thi Huong MUC LUC • • DANH MUC CAC TlT VIET TAT DANH MUC CAC HINH VE, SO DO, BANG BIEU TOM TAT LUAN VAN MO DAU CHlTONG 1: CO SO LY LUAN VE NGUON NHAN LUC VA PHAT TRIEN NGUON NHAN LlfC TRONG LINH VUC KIEM TOAN DOC LAP 1.1 Co' so' ly luan ve ngudn nhan luc va phat trien ngudn nhan lye 1.1.1 Nguon nhan luc 1.1.2 Phat trien nguon nhan lire .7 1.2 Phat trien ngudn nhan lyc linh vyc kiem toan 15 1.2.1 Khai niem ve kiem toan 15 1.2.2 Phan loai kiem toan 15 1.2.3 Dae diem va su can thiet phat trien nguon nhan luc linh vuc kiem toan 18 1.2.4 Cac tieu chi danh gia phat trien ngudn nhan luc kiem toan 22 1.2.5 Noi dung phat trien ngudn nhan lire linh vuc kiem toan doc lap 25 CHlTONG 2: THUC TRANG VE PHAT TRIEN NGUON NHAN LUC TRONG CAC CONG TY KIEM TOAN DOC LAP TAI HAI PHONG 28 2.1 Tong quan ve nganh kiem toan doc lap tai Hai Phong nhung nam qua 28 2.1.1 Dac diem tinh hinh kinh te - xa hoi Thanh Hai Phong 28 2.1.2 Tong quan ve nganh kiem toan doc lap tai Hai Phong nhung nam qua 32 2.2 Thye trang phat trien ngudn nhan lyc cac cong ty kiem toan doc lap tai Hai Phong giai doan 2003-2010 35 2.2.1 Thue trang ngudn nhan lire 35 2.2.2 Thue trang phat trien ngudn nhan luc 47 2.3 Danh gia thyc trang phat trien ngudn nhan lyc cac cong ty kiem toan doc lap tai Hai Phong 56 2.3.1 Thanhtuu 56 2.3.2 Nhung ton tai va bat cap chu yeu 59 2.3.3 Nguyen nhan 63 CHlTONG 3: GIAI PHAP PHAT TRIEN NGUON NHAN LUC TRONG CAC CONG TY KIEM TOAN DOC LAP TAI HAI PHONG 69 3.1 Quan diem co- ban, muc tieu phat trien nguon nhan lire cac cong ty kiem toan doc lap tai Hai Phong 69 3.1.1 Quan diem co ban phat trien nguon nhan lire cac cong ty kiem toan doc lap tai Hai Phong 69 3.1.2 Muc tieu phat trien nguon nhan luc cac cong ty kiem toan doc lap tai Hai Phdng 71 3.1.3 Du bao nhu cau nguon nhan luc kiem toan cac cong ty kiem toan doc lap tai Hai Phdng thdi gian tdi 3.2 74 Nhung giai phap chu yeu phat trien nguon nhan Inc cac cong ty kiem toan doc lap tai Hai Phdng 76 3.2.1 Giai phap hoan thien cong tac tuyendung nguon nhan luc 76 3.2.2 Giai phap hoan thien cong tac dao tao, boi dudng kiemtoan vien 77 3.2.3 Giai phap hoan thien cong tac to chuc quan ly, su dung, tri va phat trien nguon nhan luc .79 3.3 Mot so kien nghi 81 3.3.1 Doi vdi cac trudng Dai hoc co dao tao chuyen nganh ke toan - kiem toan 81 3.3.2 Doi vdi cac cong ty kiem toan doc lap tai Hai Phdng 84 3.3.3 Doi vdi Hoi kiem toan vien hanh nghe Viet Nam va cac to chuc dao tao kiem toan vien quoc te 85 KET LUAN 88 DANH MUC TAI LIEU THAM KHAO PHU LUC DANH MUC CAC TU" VIET TAT ACCA :Hiep hoi Ke toan cong chung Anh Quoc CPA :Chung chi kiem toan vien hanh nghe FAO :To chuc Luong ihuc va Nong nghiep Lien Hiep Quoc GDP :Tdng san pham quoc noi ICPAS :Hoi Ke toan cong chung Singapore IFAC :Lien doan Ke toan Quoc te TNHH :Trach nhiem huu han TPHCM :Thanh Ho Chi Minh UNESCO :T6 chuc Giao due Khoa hoc va van hoa Lien hiep quoc UNIDO :To chuc Phat trien cong nghiep Lien hop quoc VACPA :Hoi kiem toan vien hanh nghe Viet Nam VPDD :Van phdng dai dien DANH MUC BANG, BIEU, S0 DO BANG Bang 2.1: Bang 2.2: Bang 2.3: Bang danh sach cac cong ty, chi nhanh, van phdng dai dien cua cac cong ty kiem toan tai Hai Phdng 34 Su gia tang nhan vien kiem toan doc lap tai Hai Phdng qua cac nam tu 2003 den 2010 38 Bang tong hop trinh chuyen mon cua kiem toan vien doc lap tai Hai Phdng nam 2010 339 Bang 2.4: Bang 2.5: Bang 2.6: Bang 3.1: Bang 3.2: Bang tong hop so lupng kiem toan vien co CPA lam viec tai Hai Phdng giai doan 2003 - 2010 41 Bang tong hop danh gia noi dung va nhung van de kho khan cua kiem toan vien tham gia cac lop nghiep vu 350 Bang tong hop danh gia muc phat trien ky nang nghiep vu cua kiem toan vien sau tham gia cac lop nghiep vu 51 Du bao nguon nhan luc kiem totm doc kip tai IIcii khdu-ig den nam 2015 75 Du bao nhu cau KTV dua tren du bao so lupng DNNN, DN co von DTNN, du an dau tu nudc ngoai dupc cap giay phep tai Hai Phdng den nam 2015 75 BIEU DO Bieu 2.1: Hinh thuc hoat dong kinh doanh cua cac cong ty kiem toan doc lap tai Hai Phdng 35 Bieu 2.2: Quy mo va toc tang ngudn nhan luc kiem toan tai Hai Phdng giai doan 2003 - 2010 37 Bieu 2.3: Su gia tang so lupng kiem toan vien doc lap tai Hai Phdng giai doan 2003-2010 38 Bieu 2.4: Co cau trinh chuyen mon nguon nhan luc kiem toan doc lap tai hai Phdng nam 2010 40 Bieu 2.5: Su gia tang kiem toan vien co CPA cac cong ty kiem toan doc lap tai Hai Phong 42 Bieu 2.6: Co cau nguon nhan luc kiem toan vien doc lap tai Hai Phdng nam 2010 theo tuoi 46 Bieu 2.7: Co cau nguon nhan luc kiem toan doc lap nam 2010 theo gioi tinh 47 f TRUONG DAI HOC KINH TE QUOC DAN ■ ■ BDSoOfSiGA BUI THI HU'O’NG * < JI? jC _ JU PHAT TRIEN NGUON NHAN LUC TRONG > ** ji?