IAP Cll c o m THUflNG
DAO TAO KE TOAN DAP tfNG YEU CAU CONG VIEC THlJC TE:
THiJC TRANG VA GIAI PHAP
• NGUYEN ANH HONG
TOM TAT:
Vdi viec gia nhap .\EC \ a k\ ke't cdc hiep dinh thffdng raai, Viet Nam dang dffng trffdc nhieu thff thdch. trongdd. thdch thffc Idn \ e linh chuyen nghiep \ a lanh nghe cua ddi ngu nhan sff co trinh do cao trong lmh vffc kc lodn. kiem todn khdng the xem nhe va can cd giai phdp Ihdo gd mdl each nhanh chdng de dap ffng tot yeu cau phdt trien va hoi nhap sau rdng cua n^n kinh te nffdc ta trong giai doan hien n j \ . Bai \ iet trao ddi mpl so' y kie'n lien quan de'n thffc trang dao tao ke'toan. kiem todn trinh dp cao hien na\ cung nhffde xual mpt sd'giai phdp nhdm phue vu phdt trien vd hpi nhap kinh te qudc te.
Tiifkhoa: Ke todn. dao tao ke'todn.
1. Dat van de
Hien na\, viec dao iao ke todn. kiem todn bae dai hpc du'de ihifc hien d rat nhieu ngoi trffdng dai hpc kinh te tai chinh ca cdng lap va ngodi cdng lap tren ca nu'dc. O nhffng trffdng dai hpc dao lao chu\en ngdnh ke'todn. kiem todn cd dii mpi he dao tao va cap bdc dao tao nhu trung cap.
cao dang, lien thdng dai hoc. dai hpc chinh qu\.
1I1.1C s\, tie'n s\. tai chffc ha\ la dao tao iff xa. Dd la chffa linh hdng tram trung tam. cdc td chffc md ldp da) nghe ke'todn. kiem toan. Dieu dd dong nghia mffc dp canh tranh khi tuyen dung la khdng he nhd.
\ dl ldc dd phat tnen kinh le' nhU hien nay. ^d
lUdng doanh nghiep trong nen kinh te' ddi hoi ngudn nhan lffc tffdng ffng Id rat Idn, bdi le doanh nghiep dii ldn, vffa hay la nhd deu td chffc cdng ldc ke loan hoae sff dung cdc dich vu ke loan. Tuy nhien. mot thffc trang ddng buon dd la trong so hang ngan sinh vien td't nghiep cd mdt so' IUdng Idn sinh vien ra trifdng phai lam mdt cdng viec trai nganh. hoae khong lira dffdc cdng viec ke loan phu hdp. Theo cac nha tuyen dung, nhffng khd khan chung khi tuyen dung nhan sff nganh Ke' todn la cha't lu'dng nhan sU khdng ddp ffng dffdc nhu cau cdng viec, dac biel la ngudn nhan sff mdi tdt nghiep ra tnfdng. Vdi nhffng dd'i tffdng nay, hp thieu ky nang can thiei cho cong viec.
chffa cd cai nhin chinh xdc \ e ndi dun" cdng viec
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KE TOAN-KIEM TOAN
mi hp sc lam. chffa nam chdc dffdc kie'n thffc cd ban... Khi tuyen dung ddi tUdng nay, nhd tuyen dung chap nhdn dao lao lai de phu hdp vdi tinh hinh cdng viec thffc te tai doanh nghiep.
Nhan ihay dffdc thffc trang sinh vien chffa ddp ffng dffdc nhu cau cdng viec thifc te', cac trffdng cao ddng. dai hpc trenca nffdc da cd nhffng hanh dgngcu ihc \a thie'l thffc de thay ddi nhif: ddi mdi phffdng phdp dao tao; mdi giang vien thinh giang Id nhifng ngffdi cd tham nien lam cdng tde ke' lodn thffc te tai cdc doanh nghiep; trang bj md hinh phdng kc todn md phong theo dung thifc te':
bdsung nhffng mdn hoc can Ihiet nhff phan mem kd'todn, thue', ke'toan excel...; tich cffe mdi cac doanh nghiep nganh Ke todn td chffc hdi thao chia sc ky ndng va kinh nghiem bd trd cho cdng viec thffc le: td chffc cdc CLB ke lodn, id chffc ihifc tap cudi khda cho sinh vien...
Ben canh nhffng nd lffc va hanh ddng thie't Ihifc tren, cdng ldc dao tao tai nhi^u cd sd giao due dao iao vl nhffng ly do chu quan ldn khdch quan ciJng cdn nhieu ba't cap. Ngoai ra, thdi dp hpc lap ciia chinh ban than sinh vien cung la nguvLMi nhan dan den hien trang nay.
2. Nhflng bS't cSp Mn quan d^'n c6ng tac dao lao noi chung
Tbi'f nhd't, do so' lifdng sinh vi6n ddng. phdng kc lodn md phong chffa thffc sff dffdc trien khai hieu qua, chffa md ta he't dffdc cdc cdng viec thffc le ma ngifdi ke' todn phai lam. Viec dao tao ke loan, kiem todn bae dai hpc dffdc thffc hien khd phd bie'n, d rd't nhieu ngoi trffdng dai hpc kinh te -lai chinh ca cdng lap \a ngoai cdng lap iren ca nifdc. Tuy nhien, hau nhffcdc trffdng dai hoc mdi chl iruyen dat ly thuye't, chtfa tao cd hpi cho cdc sinh vien tie'p cdn ihffc te, nen sd'lffdng sinh vien muo'n llm hieu sau hdn \ e nganh nghe nay phai di lim de'n cdc phdng ke toan md phdng de trai nghiem, Tuy nhien. khi de'n cdc trung tam. phdng keiodn md phong cung dat tieu chi ldi nhuan len hdng dau nen chffa cd cac chinh sdch ciing nhff ilieu kien de ngffdi hpc dffdc cp xdi ben ngoai raa hiiu nhffchi neura nhffng thff can ban trong ngdnh Ke todn.
Thd bai, trong dao tao. mon hpc ke todn thffdng du'pc chia ra thanh nhieu phan. chffa chii trpng viec he thd'ng mdt each tdng the. \u\cn sudt ndi dung dao tao. tff dd sinh vien chu'a nhan thffc dffdc vai trd \a nhiem \u cila ke todn cung nhff chffa hieu ro mdt each tdng the \a chi net c.ic cdng viec phai lam cua ngffdi ke todn. Trong cac ngoi trudng dai hpc. dac biel la cac tru'dng chuyen mdn dao tao ke todn. kien thffc chuyen nganh la khd rpng. \di rat nhieu trffdng hdp trong thffc te khde nhau nen chia ra nhieu mdn vd hpc phdn nhff nguyen 1\ ke toan. ke todn tai chinh.
ke toan hanh chinh sff nghiep.... nen cd the tao ra tam ly liing tung cho cac sinh vien khdng bie'l nen dp dung trffdng hdp ndo trong thffc le.
Thi'f ba. chffdng trinh dao tao chi chu trpng de'n kien thffc \ e ke loan, trong khi dd de lam lot cdng viec trong thffc te, ngUdi ke lodn phai biet nhffng kien thffc ve viec ffng dung cdng nghe thdng tin trong khai bdo thue nhU: lam the nao nop td khai thue'. k) so' la gl. thffc hien nhff the nao... Ngoai ra, nha trffdng chffa chu trpng de'n viec hffdng dan cdc quy trinh ke'toan cdban cua iffng phan hdnh ke loan de giup sinh \ien hieu rd cdng viec.
nhiem vu cua tffng vi tri trong phdng ke'toan va trinh tff can phai thffc hien.
Thi'f iif. gido trinh. tai lieu cua cac mdn hpc chu'a theo kip sU thay ddi ciia chinh sach cung nhff chffa sdt vdi thffc te' cdng viec. Trong bdi canh nen kmh te' hoi nhap sdu rdng nhu' hien nay, cac quy dinh phap ly ve luat ke todn. chud'n mifc ke loan, che'dd ke'loan doanh nghiep dffdc bd sung va thay ddi theo tinh than chung ciia cdc chud'n mffc \a quy dinh chung cua cdc td chffc nghd nghiep tren the gidl. Dieu nay ddt ra yeu cau ddi vdi dpi ngu giang vien, ngffdi lam cdng ldc chuyen mdn \ a nghien cffu lai cdc cd sd dao tao trong viec cap nhat nhffng kien thffc mdi nhat va phu hpp vdi tinh hinh thffc te.
3. Nguyen nhan chti quan tif sinh vien Sinh vien chffa y thffc dffdc lam quan trpng cua kien thffc nen lang dan de'n thai do hpc tap da phan la de dd'i phd. Mdi Iffdng ldn sinh vien hien nav chffa \ thffc dffdc nhffng kie'n ihffc minh dung
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TAP CII CONG THIfONG
la de phue \ u cho tu'dng lai sau na_\ ldm \ icc. ma hau nhu chl hpc de cho qua mdn. de tim difdc hoc bdng. de cd the irang bi cha'c chdn kien thffc cho nhffng mdn hoc chu\en nganh sau nay... Sinh vien chl chu trpng cdc kie'n thffc trong sdch giao trinh.
nhffng ldi thay cd da\ ma chffa cd y thffc tff tun tdi. hpc hdi dc lolang Nau na> trong thtfc ic'^e dp dung nhff the nao. Dien hlnh nhif da sd cdc sinh vien nganh Ke'todn cd the lap bdocdo tai chinh.
nhffng nhffng bdo cac khde nhff bao cao lffu chuyen tien le.... ciing la mdt trong nhffng van ban ke loan \ien can biet lam thi ho lai chffa chac da iam dUdc. Sinh vien chffa chu ddng trang bj kien thffc, k\ nang cd lien quan de phue vu cho cdng viec nhff kie'n thffc \ e cdc ffng dung cong nghe thdng tin. tin hpc van phdng... Chffa chii ddng cap nhal nhffng thay ddi cd lien quan ve chinh sach Ihue, che' do ke todn. Mdt phan quan trpng cua nguyen nhan nay cung bat ngudn tff chffa cd >' Ihffc tim ldi, hpc hdi cac kien thffc thffc te. khdng nd'm bat cac thdng tin kinh te' xd hdi cila Vict Nam ma cd lien quan den sau nay. Vdi tam ly e ngai, cung nhU lu'di cap nhat thdng tin chinh sdch nha nffdc \a cd the la la\ nhffng nguyen nhdn nhff chd nghi dinh khi nao thffc thi rdi tim hieu cung chUa mudn la nhffng h' do phd bie'n.
4, Giai phap Ve phia sinh vien
Mdl Id, lich cifc tim hieu. trang bj \a cap nhat cdc chinh sdch nhd nffdc. chudn mUc ke lodn de sau nd\ khi ra irffdng cd the Iff tin tim kie'm cdc cd hdi \iec lam theo dung chuyen nganh ma minh da dffdc hoc.
Hai Id. chu ddng trang bi cdc kien ihffc chu\ en mdn MI nghiep vu ke'toan de phue vu cho cdng
\ iec tu'dng lai. Trong thdi da i cdng nghe thdng tin phd bien nhff hien nay. khdng khd de sinh viened the tie'p can cac ihdng lin. kie'n thffc tff cac khda hoc online, cdc \ideo do cdc chuyen gia trong nganh thu'c hicn nham muc dich ndng cao cha't Iffdng ngudn nhdn lffc \ lei Nam de canh iranh
\di qudc te'trong thdi k\ hdi nhap.
Bu Id, sinh \ien phai tff co \ ihffc hpc de lim hieu ban chat cua cac vd'n de. trau ddi them kie'n thffc cho chinh ban than minh va loai bd ngay
tam IJ hpc dd'i phd. hoc vl tlia\ cd. \1 ban he. \i cha me. Sinh \ien phai ddi cdi tdm vao nghe ma minh da chpn de theo hoc thi tffdng iai mdi cd the rdng md.
Ve phia nhd tnidng
Ludn tao dieu kien cho sinh vien khdng chi kie'n thffc, chffdng irinh day hpc hdp 1> ma cdn phai cho sinh vien triii nghiem thffc te. cp \at vdi cdc tinh hud'ng thu'c te de khi ra irffdng sinh \ icu khdng khdi bd ngd. Nha tru'dng cd the lao cdc khda hud'n luyen cho ca smh vien lan giang \ icii.
hay md cdc cudc lhi danh cho la't ca dd'i iffdng trong nha tru'dng de nang cao sffc canh tranh giffa cac sinh vien. mdi cac chuyen gia trong nganh \c de truyen dai cung nhff giang day cho sinh \ icn trong trffdng.
Ve phia doanh nghidp
Ra't nhieu ngffdi ndi rang, d trffdng dtfdc hpc nhff the na> nhu'ng khi ldm viec thffc tc thi rd'l khde, dieu dd la chifa dung. Ke'todn la mdl nghe cd tinh logic ra't cao, ne'u trong qua trinh hpc tap nam vffng kie'n thffc cd ban thi khi lam viec thffc le. chi can chu y va bd sung them mdt sd'ky ndng can Ihie't, sinh vien hoan loan cd the nam bdt cdng \iec thffc te'mpt cachde dang. Cd chang sff khac biet d day la viec van dung nhU the ndo kien thffc da hpc de phu hdp vdi ihffc te doanh nghiep. Trifdc thffc trang nay, cac doanh nghiep hoat dpng trong ITnh vffc ke todn - ldi chinh can phai gdp phan hd trd smh vien nhanh chdng hda nhap vao mdi Irffdng thffc te bdng each to chffc nhffng khda dao tao ke' loan thffc te Ho cd dieu kien de td chffc nhffng ldp hoc ngdn ban - ndi hodn loan tap trung vao cac cdng viec thffc le'ma ngudi ke'toan phai lam. cdc ky nang can thie't md ma ngffdi ke' toan can trang bi, cdc ilnh hud'ng thuc te raa ke loan phai xff ly, cac quy trinh ke todn cdban phai bie't. cdc mo ta cdng vieccu the cua tffng phan hanh ke'loan... lam sao de sau khi hpc xong. ngu'di hoc hieu dffdc minh phai lam gl va lam nhu the' nao de tu tin dap ffng nhu cau cdng \iec cua nhd tuyen dung. Dd\ ciing la mot trong nhffng giai phap td't nhai hien nay de sinh vien mdl td't nghiep nhanh chdng nam bdi va ddp ffng >eu cdu cdng viec Ihffi, id •
238 So 3-Thdng 2/2020
KE TQAN-KIEM TQAN
TAI LIKL T H A M K H A O :
/. Tnleing Bd Thciiih - Trdn Dinh Khoi Nguyen (2007), Doi mdi cong tac dao tgo ke'todn - kiem todn irom; dieu kifn hdi nli'ip kmh tc the'gidi. Tap chl Khoa hoc vd Cong nghe, Dai hgc Da Ndng.
2. 7 r.i" ^'g"( Thuy {2017). Thuc trgng nguon nhdn lUc ngdnh ke'todn niidc ta hien nav va de xudt mot so i>idi phdp cha thdi giein tdi, Tgp chf Cong Thuang.
3. Vo Vun \hi (2016). Mdl sdy kien ve van de ddo Igo ke loan, hem todn bgc dai hoe ddp i'fng .xu ihe lmi nhdp kinh li: qudc te, Trang tin dien td Hiep hgi Kiem todn vien hdnh nghe Viet Nam.
4. Vil Hdu Diic (2011). Ddo tgo ke'todn Viet Nam - Tiem nang vd ihdch ihde. Tap cbi Kiem todn.
N;i;i>nhan bai: 20/1/2020
N};a> phan bi^n danh gia va su'a chifa: 30/1/2020 Nsii) chS'p nhSn ddng bai: 10/2/2020
TImng tin ldc gid:
ThS. N G U Y I N A N H HONG
Khoa Kd'toan - TrfftfngDai hpc Kinh tg^Ky thuSt cdng nghiep
TRAINING ACCOUNTANTS TO MEET PRACTICAL WORKING REQUIREMENTS:
CURRENT SITUATION AND SOLUTIONS
• Master. NGUYEN ANH HONG Faculty of Accounting,
University of Economics a n d Technology for Industries
ABSTRACT:
By joining the AEC and signing trade agreements. Vietnam is facing many challenges ahead. In which, the challenge of professionalism and skills of highly qualified personnel of accounting and auditing field cannot be underestimated and it is necessary to have solutions to quickly meet the requirements of Vietnam's development and deep integration in the current period. This article exchanges some opinions related to the current situation of professional accounting and auditing training, and proposes some solutions to serve the development and international economic integration of Vietnam.
Keywords: Accounting, accounting training.
So 3 - T h d n g 2/2020 239
