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rong bdi ednh xu thi hpi nhdp todn edu tren mgi Iinh vUckinh ti, dge biet vi ki todn, Viet Nam cQngkhdng nam ngodi tiin trinh hpi nhdp. Viic ky kit cdc hiep dinh thUdngmgi, dong nghia vdi viec md eda dieh vu ke todn. Ke tU ndm 2017 vdi sti thda thudn edng nhdn Idn nhau thi ki todn Id 1 trong 8 linh vtic, ngdnh nghi dddc di chuyen hogt dpng tU do trong Cong ddng kinh te ASEAN (AEC). Theo dd, Viet Nam se phdi cgnh tranh eao ngay tren sdn nhd, vi khd idng ngogi ngd, kiin thde chuyen ngdnh, phUdng phdp ldm viic chuyen nghiep... cdn ehUa ngang bdng vdi :dc nUde. Sd lUdng nhdn sU ki todn, kiem todn dUdc ddo tgo hdng ndm cua cde cd sd ddo tgo trong nUde•at Idn nhUng trinh dp chuyen mdn, trinh dp ngogi ngd vd ede ky ndng khde cdn ehUa eao vd chUa dgt den not bdng chung cua khu vtic. Sd lUdng cdc ki todn viin, kiem todn viin ndm vdng cde thdng le vd nguyen 'de ki todn quoc ti ehUa nhiiu. Muc tieu din ndm 2020, Viit Nam hot nhdp hodn todn vdi quoc ti trong inh vtfc ke todn, kiim todn. Chung ta se hdi nhdp todn dien, binh dang vdi cdc nUde trong linh vUe, seed
a nhdp khdu vd xudt khau dich vti ki todn. Do dd, viec ddo tgo nguon nhdn Iiie ke todn, kiim todn dViet
^am phu hdp vdi Chudn mtic Bdo cdo tdi ehinh quoc ti IFRS de ngang tdm vdi cde nUdc phdt triin trong ihu vticcd visolUdngvd ehdtlUdng, tdngcUdngquan hihdp tdc dgt tdi thUa nhdn Idn nhau trongtinh viic ii todn, kiem todn vdi cde to ehUe qude ti trong khu viic vd thi gidi la yeu cau cdp thiet ddt ra.
Tfl khda: Nhan Iflc k l toan kiem toan, IFRS.
Training human resources on accounting and auditing in Vietnam towards the international inaneial reporting standards in the process of global economic integration
In the context of global integration trends in aU economic sectors, especially in accounting, Vietnam s not outside tbe integration process. The signing of trade agreements means the opening of accounting
•ervices market. Since 2017 with the mutual recognition agreement, accounting is one of eight areas and ndustries that can move freely in the AEC. Accordingly, Vietnam wiU face high competition at home, )ecause the foreign language ability, specialized knowledge, professional working method... are not on )ar with other countries. The number of accountuig and auditing personnel trained annuaUy by domestic raining institutions is very large but the level of expertise, foreign language skiUs and other skills is not ligh and has not reached the common level of area. The number of accountants and auditors mastering the nternational accounting principles and practicese is littie. With the target by 2020, Vietnam will have been uUy integrated with the world in accounting and auditing. We wiU integrate comprehensively, equally with ither countries in the field, there wiU be both import and export of account ing services. Therefore, the training if accounting and auditing human resources in Vietnam which is consistent with International Financial Reporting Standards (IFRS) to be on par with other developed countries in the region in both quantity and luaHty, strengthening cooperation to achieve mutual recognition of each other in the field of accounting nd auditing with international organizations in the region and the world are urgent requirements.
Keywords: Human resources on accounting and auditing, IFRS.
TrUdng Dai hoc Kinh doanh vd Cong ngh$ Hd Npi
NGHlEN CCt) KHOA H p c KIEM T O A N I Sfl 145 - thang 11/2019 | 53
KiNH NliMlfiJH 1 lUU"- WIJUAX
1. Thde trang dao tao ngudn nhan Idc k l todn, kilm toan d Viet Nam hien nay
Hien nay, trin cd nddc ed gan 200 trddng Dgi hpc, Cao dang cd ddo tgo nghi Ke todn, Kilm todn. Theo nghiin cflu cfla Tdc gia, tddng efla Kl todn mdi ra trddng giao dpng tfl khodng 3-5 trieu ddng/ngddi/thang, ke todn ed kinh nghiim tfl 2 nam trd Iln cd mfle Iddng giao ddng tfl 6- 8 trilu dong/ngddi/thdng, cdn ddi vdi Kl toan trddng thi mfle Iddng se la tren 10 tri|u ddng/ngddi/thang.
Tat nhiln. mfle Iddng nay cdn phu thupc vdo nang Idc, yeu cau cflng nhfl tinh chat cdng viee mpt each cp thi. Bin canh do, vdi vile gia nhgp cdc td chflc Idnh te khu vde vd t h i gidi, mfle Iddng cho kl todn khi lam vile cho cdc doanh nghiep nddc ngoai, ede cdng ty da quoc gia... ciing kha cao so vdi mat bang chung d Viet Nam. Khdng nhflng the, d cae doanh nghi?p nay, ngoai thu nhap tfl IflOng, ke toan eung nhgn dflpc nhflng chinh saeh dai ngp kha hdu hinh.
Vdi sfl hap dan kl tiln thi Kl toan ddpc xem Id mdt trong nhflng nganh "hot", thu hut nhdn Idc. Vi vdy, vi^c md rpng dao tgo nghi Kl todn d eac trddng Dgi hpc, Cao dang la dilu hoan todn dl hieu d l
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vfla ddp flng ddpe nhu cau nghi nghi|p cung Id dl dam bao cho cdc trddng cd ddpc nhflng nguon thu tai chinh nhat dinh trong bdi canh cdc trddng dan chuyin sang cd chl td chfl tdi chinh hoan todn.
Tuy nhiln, theo thong tin eua B$ Giao dpc vi Dao tgo cdng bd tfl ndm 2016, nguon nhdn Ipc ke toan, kilm toan cfla Viet Nam ludn ndm trong tint) trgng bdo dpng do vl dd thfla nhan Idc va si cdn dil thfla trong nhieu nam nfla. Theo khdo sdt vi^c ldm cfla sinh viin ra trddng thi sinh viin nganh kl todn ra trddng chda cd vile lam kha nhild, hoac phdi chuyin ra Iam ngdnh khde. Nlu xem xlt ve khia canh chat Idpng dao tgo thi cdn cd dp l|ch kha Idn gifla cdc trddng vd chat Iflpng chung van chfla Sif flng ddpc ylu cau vl ngudn nhdn Iflc chat Idpi^
cao phfl hpp vdi tinh hinh phdt trien vd hpi nh^
sdu rpng cua nin kinh t l nddc ta trong ddi hgn. Ly giai cd nhild nguyin nhdn, song nguyin nhan cd ban nhat dd Id do chat Idpng ngudn nhan Ifle chtia dap flng dddc ylu cau cua nhd tuyin dpng. Theo thdng tin ddpe phdn hdi tfl cdc doanh nghi|p tuyin dpng nhdn sp cho bd phgn kl todn. cd den 80% - 90% nhflng sinb vien ddpe tuyen dung chda cd khi
ndng tilp can ngay vdi cdng viec cfla mpt "Kl toan"
thde su. Nhd vgy, xlt mpt each tdng the, tbdc tigng ngudn nhan Idc k l todn nddc ta hi?n nay dang thfla vl sd Idpng song han che vl chat ldpng. Dilu nay t h i h i | n d nhilu khia cgnh biiu hiln nang Idc, chat ldpng efla nhdn lpe trong qua trinh tim kiem vile lam, tang tiln trong nghi nghiep nhd eae ky nang ngoai ngfl ylu, hieu bilt van hda doanh nghiep, van hda qude gia cdn ban che, eae ky nang mim khae edn chda cao... Hien tgi, sd Iflpng ke todn, kilm todn vien ndm vflng eac thdng 11 va nguyin tac ke toan qude t l chda nhilu.
Tbdc trang ndy eho thdy, vile ddo tao ngdnh k l toan tai Vi|t Nam dang ggp nhilu vdn de. Nguyin nhdn dan den thpc trgng nay ed t h i ke den sd tdc dOng tfl nhieu phia nhd:
Viphia cd sd ddo tgo
Ly giai cho tinh trgng nguon nhdn Ide ke toan khdng dap flng ddpe yeu eau nhd tuyin dung tren thi trddng lao ddng cd thi do cac nguyin nhdn sau:
+ Do chddng trinh dao tgo nganh k l toan efla Cd sd ddo tgo lac hau, thien ve Iy thuyit ban Iam, he thdng ede mdn hpc ehuyen nganh khdng phfl hpp vdi h i thdng chudn mdc, thdng ll quoe te.
Thde te hien nay, nhieu ed sd dao tgo xdy ddng chddng trinh ddo tgo cfla nganh Ke toan tfl 120 - 150 tin chi, song ty trpng cac mdn hpc thudc vl chuyin ngdnh vd ehuyen nganh sdu chi ehiem khoang 20% chddng trinh. Trong sd 20% sd tin chi todn khda hpc d eae mon hpc chuyin nganh sau npi dung edn ngng vl ly thuyet ban lam nin sinh viin van chda the tiep can dddc vdi cdng viec thde te. He thong cac gido trinh, tai Ueu phuc vu hpc tap nghien cflu ddpc thiet ke theo cac Thdng td hddng dan cua BO Tdi chinh va bddc dau tilp can vdi HI thdng chuan mde k l toan, ehuan mpc kiem toan nhdng cflng chi la tren nhflng nguyin tac chung.
Chddng trinh dao tgo chdm cdi tiln doi mdi, thilu tinh cdp nhat, ty thuyit chda gan vdi thde tien, cdc mdn hpe qua nhilu vd cd cau thdi Iflpng chda hpp
ly, dan tdi sinh viin Viet Nam hpc qna nhilu nhdng kiln thflc Igi chda phfl hpp vdi thde tiln.
+ Dd dpi ngu gidng day cdc mdn hpc chuyin ngdnh, chuyin nganh sau ve kl toan cdn mdng ca ve sd ldpng lan chat Ifldng.
Mac du thde te hien nay, cdc cd sd dao tao da quan tara nhieu hdn den chat ldpng vd sd Ifldng cfla Idc ldpng dpi ngu giang viin. Tuy nhiln, mdt bd phdn khdng nhd cae giang viin, ngddi truyln dgt kiln thflc van bpe Id vile don dilu trong phddng phap giang day. Gid giang chuyen ngdnh sdu eho sinh viin, hpe vien van chu ylu mang tinh thuyit gidng, ldm ngddi hpc tilp thu mpt each thu dpng, npi dung gidng day mang nang Iy thuyit, thieu cap nhat tbdc tiln dan tdi xd cflng, giao dilu, tinh flng dung thap.
Viec sfl dpng cdc phddng tien phpc vp cho giang day chda nhilu do vgy ma khong the truyln tai hit ldpng thdng tin can cimg cap cho ngddi hpc, sd thdi gian cfla giang vien ddnh cho Iln tdp tgi eae trddng qua Idn, cho nen hgn chl thdi gian nghiin cflu khoa hpc va nghien cflu khdo nghiim thde tl.
Phddng phap giang day tuy da co sd edi tiln song vl cd bdn van tudn thfl theo phddng phap truyln thong thay doc, trd chip (hogc trd nghe) va lam bai tap, thilu toa ddra, trao ddi ldm vile theo nhdm, khdng ddm bdo ddpc vile ndng cao kiln thflc toan dien cho ngddi hpc.
Dpi ngu giang vien dam nhan giang dgy ede hpc phan ve ke todn, kilm toan phan Idn cdn thieu ldnh nghiim thde tien vd ky nang cdng viec thde te.
Vi phia sinh viin, hge viin dUdc ddo tgo vi Ki todn
Sd hilu biet cfla ngddi hpc vl nganh hpc ma minh theo dudi cdn chda rd rang; kha ndng hddng nghiip cfla nhd trddng eho sinh viin cdn qua it vd chuan bj nhflng ky ndng khdi nghiip eho sinh viin trong qud trinh hpc vd chuan bj ra trddng cdn thap.
Tinh chfl dpng sang tao trong hpe tap vd nghiin cflu cfla sinh viin nhin chung chda cao, thieu td
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KINH NGHlfiM MUOC UGOAI
duy khoa hpc, dgi da so hpc thu ddng, hpe theo phong trao, hpc cho qua "hpe theo hdi chflng bdng cap", do vdy khi tdt nghiep chda dfl kiln thflc d l ddp flng dddc yeu cau efla thde tl.
Ngoai cac kien thfle chuyen nganh, viec td hpc vd tich Ifly them cac ky nang mem nhd ngogi ngfl, tin hpc, ky nang giao tilp, ky ndng lam vile nhdm...
edn chda ehfl trpng. Sinh viin thddng thu ddng, it tim hieu thim cac kiln thflc van hda - xa hdi nin khi ra trddng kinh nghiem tieh ifly cho ban than cdn ylu kem. Viec td duy, tich luy am hilu cac van de toan eau edn ban che. Tfl dd, ddn din tinh trgng nhieu sinh viin mdi ra trddng chda thi nam bat dddc cdng vile ngay khi ddpc giao nhilm vu tgi doanh nghiip, ddn vi md phdi mat thdi gian dao tao lai.
Trong boi canh Viet Nam hpi nhdp khu vde vd qude te ngdy cang sau rdng cflng vdi sd bung nd cua Cdch mang Cdng nghiep 4.0. edng tdc dao tgo ddi ngu kl toan, kiem toan vien can phdi ddi mdi de ddm bdo cd ve "chat" vd "Idpng", dap flng ddpc nhu edu cua thi trddng, dam bao nang Ide eanh tranh vdi lao dpng cfla cdc nddc khac trong khu vde.
Chiln Idpc Phat triin nganh nghe kiem toan dpc lap cfla Chinh phfl Viet Nam chl rd din nam 2020, Vi|t Nam phan dau dgt mdc 350 doanh nghiip kilm todn dpe lap vdi 20.000 ngddi Idm vile, 7.000 kiem toan vien, doanh thu dde dat 10.000 ty ddng.
Theo eac ehuyin gia, muc tilu ndy chi cd the dat ddpc khi cdng tac ddo tao nhdn tde tai cae trddng Dgi hpc, Hpe vien, eae cd sd dao tao thde sd ddp flng dddc nhu cau eua thi trddng.
2. Chuan mde bdo cao tai chinh qude te va khd khan khi ap dung d Viet Nam
Theo Uy ban Chuan mde Ke todn Qude te (lASB), trong 10 ndm gan day, viec dp dung cac chuan mpc IFRS da phat trien nhanh chdng va dp dung phd bien tren the gidi. Trong sd 140 quoc gia dddc lASB khao sat, cd 116 nddc yld cau todn bd hoge hau hit nhflng doanh nghiip npi dia ap dung IFRS. Da so nhflng qude gia eon Igi cho phep dp
dung IFRS. Tat ca eac td ehfle cd tac ddng quan trpng den nen kmh t l the gidi nhd G20. Ngan bang Thi gidi (WB), Quy Tiln te Qude te (IMF), HOi ddng dn djnh tdi chinh quoc t l (FSB), To chflc qufic te cac Uy ban chflng khodn (IOSCO)... deu ung hO va hd trp vi?c dp dung IFRS trin todn cau.
IFRS ddng gdp gia trj Idn ddi vdi tinb ben vflng cfla nin kmh t l toan cau, vi IFRS gia tang sd minh bgeh, dong thdi giup nang cao traeh nhilm giai trinh efla doanh nghiep, tfl dd gidm bdt dp chenh Ileh thdng tin gifla ndi bp va bin ngodi eong ty. Ngoai ra, IFRS giflp cdc doanh nghiep vd thi trddng boat dpng hieu qua hdn nhd cd m^t chudn mdc thdng nhdt trin pham vi todn edu vd dang tin egy, dp dpng cho cd cac nen kinh t l phat triin va mdi ndi...
Tgi Viit Nam, "Chiln Idpe phdt trlln k l todn - kiem toan Vi^t Nam den 2020, tdm nhin 2030" da khing djnh Viet Nam quyit tdm dp dung IFRS. Vi|c dp dpng IFRS se giflp Viet Nam di dflng hddng vdi tam nhin 2035, cae chinb sdch cfla ASEAN ciing nhd theo kip da phdt trien eua nhflng nen ldnh te thdnh cdng khae trong khu vde vd trin thi gidi, dac bilt trong giai dogn hiln nay khi Vi^t Nam h^i nhdp kinh te sdu rpng trin thj trddng "phang" todn eau vdi viee tham gia Hilp dinh Doi tac toan di^n va tien bd xuyIn Thai Binh Dddng (CPTPP), Cpng ddng kinh t l ASEAN...
Trong giai doan todn eau hda manh me, thdng qua vile dp dung IFRS, nen kinh t l Vi|t Nam se ddpc hddng Ipi tfl hpi nhdp kinh t l trong vi|e tilp cgn ngudn vdn, duy tri nang Idc cgnh tranh vd phat trien bin vflng dpi ngfl nhan sd ke toan. Ngoai ra, thi trddng tdi ehinh se tang mfle dp tin cdy vl thdng tin efla cdc cdng ty nilm yIt. Tfl dd, cdi thien thu but ddng vdn dau td nddc ngoai, giam thieu cdc chi phi phdt hdnh cd philu, trdi phieu de huy dpng von, do dinh mfle tin nhi|m tang cao.
Vdi nhflng gia tri tich epc md IFRS mang igi, theo djnh hddng chuih sach cfla Chuih phu Vi|t Nam thi vi?c xem xlt dp dung IFRS vdo dieu ki|n
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cu the efla Viet Nam trong boi canh nin kinh te thj trfldng ddi hdi can cd Id trinh phfl hdp trddc khi tien tdi ap dung hodn todn IFRS, can ed sd td van, hd trp cfla lASB va chuyin gia cae td ehfle nghi nghiep the gidi.
Bin cgnh nhflng lpi ich trong vile dp dpng IFRS, de dp dung dddc IFRS thi cac doanh nghiip Viet Nam phdi chuan bi rat nhilu thfl tfl nhdn Idc den vdt Ipc. Do do, van de khd khan, thaeh thflc khi ap dung IFRS cflng khdng nhd. Dd la:
ThU nhdt, khdng phai doanh nghiip nao cung cd t h i dap flng dddc nhan sfl cd trinh dp cao d l cd the hieu va ap dung IFRS ngay lap tfle.
ThU hai, he thdng kit ndi thdng tin trong ndi bd va phan mim k l toan cfla doanh nghiep chda du mgnh d l cd the cap nhgt cdc thdng tin tdi chinh kip thdi vd day du.
ThU ba, ca che, chinh sdeh cho vile dp dung IFRS d Viet Nam hiln van chda hodn thien, do vay mdt so ky thugt dge bi|t cua IFRS chda cd can cfl phap Iy de thpc hi|n. Vi dp nhd vile ghi nhgn tdn that tai sdn, vile kl toan ede cdng cu phat sinh cho mue dieh phdng ngfla rui ro, vile ghi nhan gia
trj hdp Iy cfla mdt sd tdi san tdi ehinh, bat ddng san dau td hode tdi san sinh hoc... deu chda ddpe hddng dan. Mat khde, ky thugt de tbdc hiln mpt so danh gid Id tddng ddi phflc tap nhd viec xac djnh tdn that Idi the thddng mai, danh gia gid tri thu hdi cfla tai san, gia tri npi tgi, lai suat hieu Idc... cdn rat nhilu khd khan.
Ngoai ra, eac ed sd dao tgo (eae trddng Dai hpc, Hilp hdi Kiem todn viin hanh nghe Viet Nam (VACPA) va cac ddn vj dao tgo trong nddc) tai Viet Nam hiln chda cd chddng trinh dao tgo ve IFRS mdt each he thdng. Hiln radi chi cd mpt sd cdc td chflc nghe nghiip quoc t l nhd Hilp hdi Kl toan Cdng chflng Anh quoc (ACCA), Hilp hdi Kl toan Cdng chflng Australia (CPA AustraHa), Vien Ke toan Cdng ehflng Anh vd xfl Wales (ICAEW) cd chddng trinh ddo tgo IFRS eho rapt sd It hpc viin.
Mdt so cdng ty kilm toan nhd cae cdng ty trong nhdm Big 4 cung mdi chi ddo tgo IFRS chfl ylu cho nhdn viin trong cdng ty. Tuy nhiln, dai bd phdn ke todn viin tgi cac doanh nghiip Viet Nam la nhflng ngddi trdc tilp lap bao cao tai cbinh diu chda ddpc ddo tgo va tiep can IFRS. Hau nhd cac trddng Dgi
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KINH NGHlfiM IVJOC HGOAl
duy khoa hpe, dgi da sd hpc thp ddng, hpc theo phong trao, hpe cho qua "hpc theo hdi chflng bdng cap", do vdy khi tdt nghiep chda dfl kiln thfle d l dap flng dddc ylu eau cfla thde tl.
Ngoai cdc kiln thfle ehuyin ngdnh, vile td hpc va tich Ifly thim cac ky nang mem nhd ngogi ngfl, tin hpc, ky ndng giao tilp, ky ndng Iam viec nhdm...
cdn chda chfl trpng. Sinh viin thddng thp dpng. It tim hilu them cdc kiln thfle van hoa - xd hpi nin khi ra trddng kinh nghiem tieh luy cho bdn thdn cdn yeu kem. Viec td duy, tich luy am hilu cdc vdn de toan cau edn hgn chl. Tfl dd, dan den tinb trgng nhieu sinh vien mdi ra trddng chda t h i nam bat dddc edng vile ngay khi ddpc giao nhiem vu tai doanh nghiep, ddn vj md phdi mat thdi gian ddo tgo Igi.
Trong bdi ednh Viet Nam hdi nhdp khu vde va qude t l ngay cang sau rdng cflng vdi sd bflng nd cfla Cdch mgng Cdng nghiip 4.0, edng tac ddo tgo dpi ngu ke toan, kilm toan vien can phdi ddi mdi de dam bao cd vl "chat" va "ldpng", dap flng dxiac nhu eau cua thi trddng, dam bdo nang Ide egnh tranh vdi lao ddng efla cdc nddc khde trong khu vpc.
Chiln Idpc Phdt triin nganh nghe kiem todn dpc lap cfla Chinh phu Viet Nam chi rd din ndm 2020, Vi|t Nam phan dau dat mdc 350 doanh nghi?p kiem todn dde lap vdi 20.000 ngddi ldm vile, 7.000 kilm toan vien, doanb thu dde dgt 10.000 ty ddng.
Theo cdc chuyen gia, muc tilu ndy chi cd thi dgt ddpc khi edng tac dao tao nhdn Idc tgi cdc trddng Dgi hpc, Hpe vien, ede cd sd ddo tgo tbdc sd dap flng ddpc nhu cau cfla thj trddng.
2. Chuan mdc bdo cdo tdi ehinh quoc te vd khd khan khi dp dung d Viet Nam
Theo Uy ban Chuan mde Kl todn Qude t l (lASB), trong 10 nam gan ddy, vile dp dung cac chudn mde IFRS da phdt trien nhanh chdng va ap dpng phd bien trin the gidi. Trong sd 140 quoc gia ddpc lASB khdo sat, cd 116 nddc yeu cau todn bd hoac hau hit nhflng doanh nghiip npi dia dp dung IFRS. Da sd nhflng quoc gia cdn Igi eho phip dp
dung IFRS. Tat cd cdc to chflc cd tdc dpng quan trpng din nin kmh t l the gidi nhd G20, Ngan hang The gidi (WB), Quy Tiln tl Qude t l (IMF), Hpi ddng on djnh tai chinh qude t l (FSB). To chflc quoc t l cdc Uy ban chflng khodn (IOSCO).-, diu ing hO vd hd trp viec dp dung IFRS trin toan cau.
IFRS ddng gdp gid trj Idn ddi vdi tinh bin vflng cfla nen kinh te toan cau, vi IFRS gia tang sfl muih bgeh, dong thdi giup nang cao trdch nhi|m gidi trinh cfla doanh nghiip, tfl dd giam bdt dp chlnh lech thdng tin gifla npi bd vd bin ngoai edng ty. Ngoai ra, IFRS giflp cde doanh nghiip vd thj trddng hogt ddng bild qua hdn nhd cd mpt chuan mde thdng nhat tren phgm vi toan eau va dang tin cdy, dp dung cho ca eae nen kinh t l phat trien vd mdi ndi...
Tai Viet Nam, "Chiln Idpc phdt triin kl todn - kiem todn Viet Nam den 2020, tam nhin 2030" dd khang dinh Viet Nam quyit tdm dp dung IFRS. Vi|c dp dpng IFRS se giflp Viet Nam di dung hdctng vdi tdm nhin 2035, cac chinh saeh efla ASEAN cflng nhd theo kjp da phdt trien cfla nhflng nin kinh te thanh cdng khac trong khu vxic vd tren thi gidi, dac bilt trong giai dogn hiln nay khi Vi?t Nam h^i nhdp kinh t l sau rdng trin thi tiddng "phang" toan cau vdi vile tham gia Hiep djnh Ddi tde toan di?n vd tiln bd xuyen Thai Binh DdOng (CPTPP), Cpng ddng kinh t l ASEAN...
Trong giai dogn todn eau hda manh me, thdng qua viec dp dung IFRS, nen kinh t l Vi|t Nam se ddpc hddng lpi tfl hpi nhdp kinh t l trong vi|e tilp can ngudn vdn, duy tri ndng Ide egnh tranh vd phdt trien ben vflng dpi ngu nhdn sd kl toan. Ngodi ra, thi trddng tai chinh si tdng mfle dp tin cay vl thdng tin cfla cac cdng ty nilm yIt. Tfl dd, eai thiin thu hflt ddng vdn dau td nddc ngoai, gidm thilu cdc chi phi phdt hdnh cd phieu, trai philu de huy dpng vdn, do dinh mfle tin nhilm tdng cao.
Vdi nhflng gid trj tich cdc md IFRS mang lai, theo djnh hddng chinh sach eua Chinh phfl Vi^t Nam thi vi|c xem xet dp dyng IFRS vao di^u ki|n
56 I S d H 5 - t h i n g 11/2019 | NGHltN CpU KHOA HQt KltM TO AN
cu thi cfla Viet Nam trong boi canh nin kinh t l thi trfldng ddi hoi cdn cd Id trinh phfl hdp trddc khi tien tdi dp dung hoan todn IFRS, can cd sd td van, hd trp cfla lASB va chuyin gia cdc td chflc nghi nghiep the gidi.
Bin canh nhflng Ipi ich trong vile ap dung IFRS, d l dp dung dddc IFRS thi eae doanh nghiep Viet Nam phai chuan bi rat nhieu thfl tfl nhan Ide din vat Idc. Do dd, van d l khd khan, thaeh thfle khi ap dung IFRS cflng khdng nbd. Dd Id:
ThU nhdt, khdng phdi doanh nghiep nao cung ed thi dap flng dddc nhan sd cd trinh dp cao de ed the hieu va dp dung IFRS ngay lap tfle.
ThU hai, hi thdng kit noi thdng tin trong ndi bd vd phan mim ke toan efla doanh nghiep chda dfl manh de ed the cap nhdt cdc thdng tin tai chinh kip thdi va day dfl.
ThU ba, ca che, chinh sdch cho vile ap dung IFRS d Viet Nam hiln van chda hoan thien, do vdy mdt sd ky thoat dde biet cfla IFRS chda cd can cfl phdp ly de thde hiln. Vi dp nhd vile ghi nhgn tdn that tdi san, vile k l todn cac cdng eu phat sinh cho muc dich phdng ngfla rfli ro. vile ghi nhdn gid
tri hdp Iy efla mdt sd tai san tai ehinh, bat ddng sdn dau td hoge tdi san sinh hpc... diu chda ddpc hddng dan. Mat khde, ky thuat d l thde hiln mpt sd danh gia Id tdong ddi phflc tgp nhd vile xde dinh tdn that lpi thi thdong mgi, danh gia gia trj thu hdi cfla tdi san. gid trj ndi tgi, Idi suat hieu tdc... cdn rdt nhieu khd khan.
Ngodi ra, cde cd sd ddd tao (cae trddng Dgi hpc, Hiep hpi Kiem toan viin hdnh nghi Vi|t Nam (VACPA) vd cdc ddn vi ddo tgo trong nddc) tai Viet Nam hiln chda cd chddng trinh dao tao vl IFRS mdt each he thong. Hien mdi ehi ed mpt so cac td ehfle nghe nghiip qude t l nhd Hilp hdi Kl toan Cdng chflng Anh quoc (ACCA), Hilp hpi Kl toan Cdng chflng AustraHa (CPA Australia), Vien Kl toan Cdng chflng Anh va xfl Wales (ICAEW) ed chddng trinh ddo tgo IFRS cho mdt sd it hpc viin.
Mpt sd cdng ty kilm toan nhd cdc cdng ty trong nhdm Big 4 cung mdi chi ddo tgo IFRS chfl ylu cho nhan viin trong cdng ty. Tuy nhien, dai bd phdn kl todn vien tai cdc doanh nghiep Viet Nam Id nhflng ngfldi trdc tiep lap bao cao tai chinh deu chda ddpc ddo tgo vd tilp can IFRS. Hau nhd cac trddng Dai
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duy khoa hpe, dai da sd hpe thu ddng, hpc theo phong trao, hpc eho qua "hpc theo hpi chflng bang cap", do vay khi tdt nghiip chda dfl kien thflc d l dap flng dddc yeu edu eua thde tl.
Ngoai cae kiln thfle ehuyin ngdnh, vile td hpc va tich luy thim cdc ky nang mim nhd ngoai ngfl, tin hpc, ky nang giao tilp, ky nang ldm vile nhdm...
cdn chda chfl trpng. Sinh vien thddng thu dpng, it tim hieu thim cdc kiln thflc van hda - xa hdi nin khi ra trddng kinh nghiem tieh luy cho ban than edn ylu kem. Vile td duy, tieh tfly am hilu cac van de todn cau cdn hgn chl. Tfl do, dan den tinh trang nhieu sinh viin mdi ra trddng chda thi nam bat ddpe cdng vile ngay khi dddc giao nhilm vu tai doanh nghiep, don vi md phai mat thdi gian ddo tgo Igi.
Trong bdi canh Viet Nam hdi nhdp khu vde va quoc t l ngdy edng sau rpng cflng vdi sd bflng nd cfla Cdch mgng Cdng nghiep 4.0, cdng tae dao tao dpi ngfl kl todn, kiem todn viin can phdi ddi mdi de ddm bdo ed vl "chat" va "ldpng", dap flng dddc nhu edu cfla thi trddng, dam bdo nang Ide canh tranh vdi lao dpng eua eac nddc khae trong khu vde.
Chiln Idpc Phat trien nganh nghi kilm todn dpc lap cfla Chinh phu Viet Nam chi ro din nam 2020, Viet Nam phan dau dat moc 350 doanh nghiip kiem toan dpe tap vdi 20.000 ngddi Idm vile, 7.000 kiem toan vlln, doanh thu dde dgt 10.000 ty ddng.
Theo cac chuyin gia, mue tilu nay ehi ed the dgt ddpc khi cdng tdc dao tao nhan Idc tgi cdc trddng Dgi hpc, Hpc vien, cac ca sd ddo tgo thde sd dap flng ddpe nhu cau cfla thi trddng.
2. Chuan mu'c bao cao tai chinh quoc t l va khd khan khi dp dung d Viet Nam
Theo Uy ban Chuan mdc Kl todn Qude t l (lASB), trong 10 nam gdn day, vile dp dung cac chuan mde IFRS da phat triin nhanh ehdng va dp dpng phd biln trin thi gidi. Trong sd 140 qude gia dddc lASB khao sat. cd 116 nddc ylu cau loan bp hogc hau hit nhflng doanh nghiip npi dia dp dpng IFRS. Da sd nhflng qude gia edn Igi cho phep dp
dung IFRS. Tat ea cac to chflc cd tac ddng quan trpng din nen kinh t l the gidi nhfl G20, Ngdn hang Thi gidi (WB). Quy Tiln t | Qude t l (IMF), Hpi dong dn djnh tai ehinh qude t l (FSB). To chflc quoe te cdc tJy ban ehflng khoan (IOSCO)... diu flng hp vd hd trp vile dp dung IFRS trin toan eau.
IFRS ddng gdp gid tri Idn ddi vdi tinh bin vflng cfla nen kinh te todn eau, v\ IFRS gia tang sd minh bgeh, ddng thdi giflp ndng cao traeh nhiem giai trinh cfla doanh nghiip, tfl dd giam bdt dp chenh lech thdng tin gifla ndi bp vd bin ngoai cong ty. Ngodi ra, IFRS giflp cae doanh nghiip vd thj trddng hogt ddng hilu qud ban nhd cd mdt chuan rape thdng nhat tren pham vi toan cau va dang tin eay, dp dung cho cd cdc nin kinh t l phdt triin vd mdi ndi...
Tai Viet Nam, "Chiln Idpc phdt trien ke todn - kiem toan Viet Nam din 2020, tdm nhm 2030" da khang djnh Viet Nam qoyet tam ap dung IFRS. Vi?c dp dung IFRS se giflp Viet Nam di dung hddng vdi tam nhin 2035, eae chinh sach cfla ASEAN cung nhd theo kjp da pbdt trien cfla nhflng nin kinh tl thdnh cdng khae trong khd vde vd trin the gidi, dde bilt trong giai dogn hiln nay khi Vi^t Nam hpi nhap kinh te sdu rdng trin thi trddng "phang" todn cau vdi vile tham gia Hiep djnh Ddi tdc toan di|n va tiln bp xuyIn Thai Bmh Dddng (CPTPP), Cpng ddng kinh t l ASEAN...
Trong giai doan toan edu hda mgnh ml, thdng qua vile dp dung IFRS, nin ldnh t l Vi?t Nam se dddc hddng lpi tfl hdi nhgp kinh te trong viec tiep can ngudn vdn, duy tri nang Idc cgnh tranh vd phdt trien bin vflng dpi ngu nhan sd k l todn. Ngodi ra, thi trddng tdi chinh se tang mfle dp tin edy vl thdng tin cfla eae cdng ty nilm yIt. Tfl dd, cdi thien thu hflt ddng vdn dau td nddc ngodi, gidm thieu eac chi phi phdt hdnh cd philu, trai phieu de huy ddng vdn, do dinh mfle tin nhiem tang cao.
Vdi nhflng gid trj tich cdc ma IFRS mang lai, theo dinh hddng chinh sdch cfla Chinh phu Viet Nam thi vi|e xem xlt dp dpng IFRS v4o di^u kiln
56 ISfl 145-thangll 1 I NGHIEN e d u KHOA HQC KIEM T O A N
cu thi cfla Viet Nam trong bdi canh nin kinh t l thj trddng ddi hdi can cd Id trinh phfl hpp trddc khi tien tdi dp dung hodn todn IFRS, can cd sd td van, hd trp cfla LASB vd chuyin gia cae td ehfle nghi nghiip thi gidi.
Ben egnh nhflng Idi ich trong viec dp dung IFRS, d l dp dpng ddpc IFRS thi cdc doanh nghiip Viet Nam phai chuan bi rat nhieu thfl tfl nhan Idc din vgt Iflc. Do dd, van dl khd khan, thdch thflc khi dp dung IFRS cflng khdng nhd. Dd Id:
ThU nhdt, khdng phai doanh nghiep ndo cung ed the ddp flng ddpe nhan sd eo trinh dp eao de cd thi hieu va ap dung IFRS ngay lap tfle.
ThU hai, he thdng kit ndi thdng tin trong ndi bd vd phan mim k l todn cfla doanh nghiip chda dfl manh de cd the cap nhgt cde thdng tin tdi chinh kip thdi va day dfl.
ThU ba. ca che, chinh sach cho vile dp dung IFRS d Viit Nam hien van chda hodn thien, do vay mdt so ky thudt dac bilt efla IFRS chda ed can cfl phdp ly de thflc hiln. Vi du nhd viec ghi nh^n ton that tai san, viec ke todn eac edng cp phdt sinh cho mpc dich phdng ngfla rfli ro, vile ghi nhan gid
trj hpp Iy cfla mpt so tdi sdn tdi ehinh, bat dpng san dau td hoac tdi sdn sinh hpe... diu chda ddpe hddng dan. Mat khae, ky thugt d l thde hiln rapt so ddnh gid Id tddng doi phflc tap nhd vile xde dinh ton that tdi the thddng mai, danh gid gia tri thu hdi cfla tdi sdn, gia tri ndi tai, lai suat hilu tde... cdn rat nhieu khd khan.
Ngodi ra, cde cd sd dao tao (eac trddng Dai hpc, Hiep hpi Kilm toan viin hdnh nghi Viet Nam (VACPA) vd cdc ddn vi ddo tao trong nddc) tai Viet Nam hien chda cd chddng trinh dao tgo vl IFRS rapt each he thdng. Hiln mdi chi cd mpt sd cdc td chflc nghi nghiip qude t l nhd Hilp hdi Kl toan Cdng chflng Anh quoc (ACCA), Hilp hdi Kl todn Cdng chflng Australia (CPA Australia), Vien Kl todn Cdng chflng Anh vd xfl Wales (ICAEW) cd ehfldng trinh dao tao IFRS cho mdt sd it hpe viin.
Mdt sd cdng ty kiem toan nhfl cac cdng ty tiong nhdm Big 4 cung mdi chi dao tgo IFRS ehfl ylu cho nhan viin trong edng ty. Tuy nhien, dgi bO p h ^ k l todn Vlln tgi cdc doanh nghiep Yi^t Nam, la nhiing ngddi trflc tiep lap bao cdo tai chinh d&raifla d i l ^ ddo tgo vd tilp cgn IFRS. Hau nhfl cid tniitng Dgi
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hpc chda trien khai vile dao tao IFRS eho smh vien dan den tinh trgng suih vien khi ra trddng chda biet gi ve IFRS.
Ngoai ra, ban than cd quan thue ciing nhd cde can bd thue eung chda nam rd vl cac ehuan mdc cfla IFRS nin khi lam theo IFRS thi chlnh lech gifla thu nhgp chju thui vd lpi nhugn k l todn se ngdy cang khae biet. Do vay, van edn xay ra nhflng tranh luan gifla cd quan thue va doanh nghiep khi cac Cd quan nay nhan dddc bd bao eao tai chinh theo IFRS tfl phia cac doanh nghiep.
3. Khuyin nghi nang cao chat Ifldng ddo tgo ngudn nhan Ide ke toan, kiem toan Viet Nam phu hdp vdi ehuan mdc bao cdo tdi ehinh quoc te trong qud trinh hpi nhdp kinh te toan eau
Ap dung IFRS la yeu cau thde tl, gdn liln vdi xu hddng hpi tu kl todn. Dai bp phan eae quoc gia trin the gidi da va dang tbdc hiln vdn dl ndy, Viet Nam cung khong the nam ngoai xu thi chung dd.
De dp dung ddpc IFRS vdo kl toan d cic doanh nghiep Viet Nam thi cdc cd quan Nha nddc, cac td chflc nghe nghiep, cdc cd sd ddo tgo ma chfl ylu Id cac trddng Dai hpc phai cd sd phdi hpp chat ehe trong qua trinh nghien cflu, ban hanh, trien khai dp dpng IFRS cung nhd dda nd vdo gidng day vd thde hanh ke toan d cdc trddng Dal hpe.
Mpt so khuyin nghj gdp phan ndng cao chat ldpng dao tgo ngudn nhan Idc kl todn, kiem todn phu hpp vdi chuan mdc bdo cdo tdi chinh qude t l nhd sau:
Viphia cd quan qudn Iy
ThU nhdt. cic hilp djnh td do hda thddng mgi va djch ehuyin lao dpng tao ra thaeh thflc vd cd hpi cho nghi nghiep k l todn, kiem toan, de cimg cap ngudn nhdn Idc cho nghe nghiep trong giai dogn mdi, can xem xet lai dinh hddng ddo tgo ddp flng nhu cau ndi dia hien nay, trong dd ed dao tao ehuan mdc bao eao tai chinh qude te. Vile duy tri hddng ddo tao nhd hiln nay se ddn den mat dan thj trddng lao ddng kl toan, Idim toan ngay tgi sdn
nha, chda kl din ddnh mat ed hpi md mang sang cdc nddc trong khu vde.
ThUhai. Chinh phfl can cd chuih sach ehi dao, B$
Tdi chinh can phdi hpp vdi Bd Gido due va Ddo tgo de xay dpng mpt chien Idpc dao tao kl toan, kilm todn bgc Dgi hpc theo chuan qude teva tgo dilu kiln de tflng trddng tuy theo ndng Ide hien co thilt kl chddng trinh ddo tgo phfl hdp theo hddng tiep can chddng trinh tiln tiln tren the gidi. Chiln Idde nay tgo nin nin tang phdp Iy d l tflng trddng chfl dpng trong viec hoach dinh qua trinh ddo tgo ngudn nhan Idc vl k l todn, trong dd cd dao tgo ehuan mdc bdo cdo tai ehinh qude t l ed chat ldpng ddp flng tdt yeu edu sfl dung tgi Viit Nam ciing nhd cae nddc trong khu vde va cac td chflc nghi nghiep qude tl.
ThU ba, ddi mdi md hinh dao tgo thi, cap chflng chi kilm todn vien, ke todn viin hanh nghe theo hddng dao tao, thi theo tin chi de cap chflng ehi Idem todn viin, kl todn vien hanh nghe; ddng thdi md rdng va tang eddng sd ldpng cac ky thi ke toan viin hanh nghi, kl todn vien cdng ehflng, kilm todn Vlln.
Vephia cdc to ehdc nghe nghiip
Mdt Id, nang cao vai trong hdi nghe nghi?p nhii Hdi Kiem toan vien hanh nghi Viet Nam (VACPA), Chl hdi Kl todn hanh nghi Viet Nam (VICA)...
giup tang eddng kilm tra, giam sat chat ldpng hdnh nghe kl toan, kiem todn de dam bao nhflng ngddi dfl dilu kiln mdi cd the hdnh nghe, tfl dd giflp ndng cao chat Ifldng vd tinh canh tranh cfla nhflng cdng ty kiem todn Viet Nam trin thj trddng.
Hai Id. tang eddng hpp tdc vdi eac hpi nghe nghiip d khu vde ASEAN d l tang cddng sd hieu bilt vd tiln thong trinh dp gifla cae kl todn, Idem todn viin trong khu vpc. Day manh viee thda thugn, hpp tac gifla eac qude gia trong khdi ASEAN dl tiln tdi cdng nhgn eac bang cap va chflng chi hanh nghi lan nhau.
Hpp tac chat che hon nOa vdi cac hpi nghi nghiep trin the gidi de ddo tgo dpi ngu kl toan
58 I Si'i 145 llunj! II 9 I NGHlEN C l \ ' KHOA HOC KltM T O A N
vien, kiem toan viin, trong dd ed ddo tao chuan mdc bao cao tai chinh qude te dgt trinh dp ngang bang vdi trinh dO cua khu vde.
Vephia cdc trUdng Dgi hgc
Vdi muc tilu dp dung IFRS thi npi dung chdOng trinh gidng day k l toan can phdi ed sd thay ddi, dieu chinh theo hddng gidng day IFRS kit hpp vdi cdc tinh hudng cu the theo ylu cau cfla Viet Nam.
Vile ldm nay se giflp ngddi hpc vfla tiep can IFRS vfla am hieu cae quy trinh kl toan d Viet Nam, d l ke todn phfl hdp vdi mdi trfldng thde t l sau khi ra trddng vd cung nhd dac diem chuyen ddi theo IFRS khi CO quy djnh bat bupe dp dung khuyin nghj dd la;
ThU nhdt. doi mdi ndi dung va phddng phdp gidng day. Mgnh dgn phdi hdp vd tang eddng hpp tde vdi ACCA, CPA Australia, CIMA... de doi mdi giao trinh ddo tgo. Ddi mdi ndi dung chddng trinh ddo tao d l ngddi hpc thdng qua chddng trinh ndy si cd dflpc nhflng kiln thfle vfla cd tinh hien dgi, tinh thde tien. vfla cd tinh han lam, tinh flng dung.
vfla cd nang Idc nghien cflu, ky nang nghe nghiep chuyin sdu phfl hpp vdi cdc ky ndng ddpe xde dinh trong chuan ddu ra.
Chddng trinh dao tao phdi ddi mdi theo hddng tiep cdn vd ke thfla nhflng mat tich c\ic cfla chddng trinh dao tao cfla cdc trddng Dgi hpe tiln tiln trong khu vde va tren thi gidi vl Iinh vxic ke todn. Idem toan nham giflp sinh vien cd the hpi nhdp va thde hanh mdt each cd hieu qua trong mdi trddng Iam vile quoc te. Bin canh dd, cae trddng can thiet k l trong chddng trinh ddo tgo nhflng ndi dung ehuyin mdn CO tinh chat dac thfl ve radi trddng phap ly vd mdi trddng boat dpng tgi Viet Nam de ngddi hpc ed the thde hien ddpc cdng vile chuyin mdn mdt each thanh thao sau khi tot nghiip.
Tang cddng dp dung phddng phdp Idm viec theo nhdm de thde hien cdc bdi tap tinh hudng do giang viin dda ra ed tac dung rat quan trong de nang cao chat Iddng ddo tgo theo hddng qude t l hda.
ThU hai, cic trddng Dai hpe can phdi gdn kit chat chl vdi cac td chflc nghi nghiip trong nddc va quoc te d l tflng bddc dda vdo chddng trinh ddo tao nhflng ndi dung cd tinh flng dung chuyin nghiep da dddc cac to chflc ndy nghiin cflu, tong hpp vd dp dung trong qud trinh dao tao cdc logi chflng chi hdnh nghi dddc cdng nhdn rpng rai d Viet Nam va qude tl.
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Vile gan kit nay si tgo nin sd hdi hda gifla dao tao han ldm vd dao tao ky ndng nghi nghiep chuyin sau, gifla thflc te ve k l toan. Idem toan cfla mpt qude gia vdi tinh chat qude te hda theo xu hddng hpi tu ke todn toan cau, tfl dd nang eao tinh hien dai, tinh ehuyin nghiep eho chat ldpng dau ra d bge Dgi hpc.
ThU ba, cic trddng Dgi hpe can phdi hpp va thdng qua cae hilp hdi nghe nghiip nhd Hdi Kl todn vd Kilm toan Viet Nam (VAA), Hdi Kiem toan viin hdnh nghi Viet Nam (VACPA), Cau Ige bd Ke toan trddng... de tgo nen mdi quan he rpng rdi va sdu sac vdi eac logi hinh doanh nghiep khde nhau trong nin kinh t l nham mdt mgt giup ngddi hpe cd dieu kiln tilp can de dang edng viec thde t l tgi eac doanh nghiip nham rin luyen ky nang nghi nghiep trddc khi tdt nghiep. Mat khae, vdi vile tao ra mdi quan h | ndy si giflp cac trddng thddng xdyin lang nghe dddc tfl phia cdc doanh nghiep - cac nhd tuyen dung ehfl lpe - nhflng ylu cau ve chat Idpng sdn pham dao tgo dddc eung cap cung nhd sd thich hdp eua chddng trinh ddo tao d l ddp flng ylu cau vl chat ldpng dddc ddt ra.
ThU tu, nang cao nang Idc cfla dpi ngu gidng viin. Dpi ngu giang vien khdng chi la nhflng ngddi ed pham chat dao dflc tdt ma edn phai la nhflng ngddi ed kiln thfle chuyin mdn sdu rpng, khdng ngflng cap nhat de kiln thflc ludn dddc ddi mdi, cd tinh hiln dgi ddng thdi phai ed nhflng am hieu tinh hinh thde tien efla hogt ddng ehuyin mdn de ben cgnh tinh hdn lam cdn phdi cd tinh thde tiln sdu sac trong npi dung giang day.
Bin canh dd, viec thanh thao ngoai ngfl d l phuc vu eho viec nghien cflu va trao doi hpc thudt cung la mdt trong nhflng yeu eau cd ban ma dpi ngfl giang viin can phai cd d l ddp flng tdt nhu edu dao tgo theo chdOng trinh tiln tiln qude tl. Qua trinh hdi nhdp qude t l cflng se Idm xuat hien cdc cd sd dao tgo mdi tren nin tdng td do hda vile cung cap dich vu ddo tgo.
Kit ludn
Ap dpng Chuan mdc bdo cdo tai ehinh quoc t l (IFRS) tren thi gidi dang ngdy cang trd Iln pho biln. IFRS mang Igi nhflng lpi ich to Idn trong vi^
nang cao tinh minh bgeh eua thdng tin k l toan, gop phan tgo ra ngdn ngfl ke toan mang tinh toan eau.
Tuy nhien, qud trinh dp dung IFRS efla cac quoc gia tren the gidi eung gap khdng it khd khan. NhQng khd khan, thdch thflc ay Igi cang Idn hon ddi v6i mdt qude gia dang phat trien nhd Viet Nam. Chinh vi the, de thde hiln ddpe quyit tdm no Ipc tiln tdi van dung IFRS trong thdi gian tdi thi edng tde ddo tao, bdi dddng ngudn nhdn Idc ke toan, kiem toan cdn phai ed bddc chuyen minh thgt sd. Tfl do, dgt ra ylu edu ddi mdi cdng tdc ddo tgo, cap nhdt kiln thflc cfla cdc trddng Dgi hoc vd cdc Td chflc nghe nghiip ke toan efla Viet Nam. Cac trddng Dgi HQC Viet Nam cflng phdi can nhilu sd giflp dd eua T6 ehfle nghi nghiip ke toan cfla Viet Nam, cdc chuyen gia giau kinh nghiim trin the gidi trong qud trinh dda IFRS vdo ede trddng Dai hpe.
TAI LIEU THAM KHAO
1. PGS.,TS Vd Vdn Nhi (2011), Dgi hge Kinh te TP. Hd Chi Minh, Mdt sd y kien vi vdn de ddo tgo ke todn, kiem todn bgc Dgi hgc ddp Ungxu the hdi nhdp kinh tequdc te;
2. PGS..TS Vd HUu DUc (2011). Dgi hoe M3 TR Hd Chi Minh. Ddo tgo nhdn lUe cho ngdnh kiem todn cdn mpt edeh tiep can mdi;
3. Nguyin Thi PhUdng Hoa (2011), Dgi hgc Kinh ti quoc ddn, Ddo tgo chuyin ngdnh kiem todn eua trUdng Dgi hgc Kinh te qude ddn phu hdp vdi thdng le, ehuan mUc qude ti;
4 TS. Phan Thanh Hdi, TS. Nguyin Phi Sdn, Ddo tgo nhdn lUe cho ngdnh Kiim todn dpc Idp cua Viet Nam trong cdc trUdng Dgi hgc:
Cd hpi vd thdch thUc khi gia nhdp AEC, Dgi hgc Duy Tdn.
J |s6H5-lhjngll/201-> j NGHlfN CdU KHOA HOC KI&il TOA'
