KE TOAN-KIEM TOAN
DAO TAO VA PHAT TRIEN NGUON NHAN LlJC KE TOAN TRONG
BOI CANH IfNG DUNG CONG NGHE BLOCKCHAIN VA HOI NHAP QUOC TE
• v u THI DIEP
TOM TAT:
tfng diJng khoa hpc cdng nghd \k xu htfdng tS't yd'u trong cdng vide hang ngay, dac biet la dd'i vdi ITnh vtfc kd' to4n. Cdng nghd ngay cang phat trien thi mtfc do anh htfdng tdi cd hdi va vide lam ciia nhffng kd' toSn vidn ngay cang Idn. Trong bd'i canh cdng nghd phat tnen nhanh nhtf hidn nay, vide cdi md v^ chii ddng tie'p can nguon thdng tin mdi dd d^o tao va phat trien ngudn nhSn Itfc chinh R chia khda quan trpng nhat de thanh cdng.
Bai vie't nghien ctfu ve dao tao va ph^t trid'n ngudn nhan life ke' toan tiong bd'i canh tfng dung cdng nghe mdi, cti the I^ cdng nghd Blockchain. Ttf do, tac giS dtfa ra cac giai ph^p de xua't ddng bp.
Tuf khda: Dao tao, phat tridn, Blockchain, nh§n Itfc kd'toan, cdng nghd mdi, hdi nhap qud'c te.
1. D^t van de
Cdng nghe ngay cang phat tridn mdt edch manh me, keo theo dd la nhffng mtfc dp anh htfdng ngay cang Idn de'n ddi sd'ng con ngtfdi noi chung va cac linh vtfc hoat ddng ngh^ nghiep ndi rieng. Trong do, ITnh vtfc ke toan ciing khdng n5m ngoai xu hirdng.
Cong nghd Blockchain xua't hidn va nganh Ke' toan dffng trtfdc stf thay doi. Vide tfng dung cdng nghd mdi nay se mang lai nhffng cai tid'n mdi me cho nganh Kd' toan. Nd cung la xu htfdng cdng nghe ma cac chuydn vien nganh tai ehinh, kd' to^n khdng thd 'xem nhe' trong bdi cdnh cudc each mang cdng nghe 4.0 hien nay. Dd ddp tfng nhu cau ngudn nhSn Itfc kd'todn trong thdi ky hdi nhap, ddi hoi ngtfdi lam nghd phdi trau ddi cdc nghiep vu
chuydn nganh, cd ky nang thtfc hanh kd'toan, kha nang sff dung ngoai ngff trong giao tid'p, thai dp tich ctfc va chuyen nghidp trong cdng viec cung nhtf phai cd cdcky nangmemcan thie't. Thtfc tidn nay cung dat ra ydu cau, cac trtfdng dai hpc, cao dang, hpc vidn phai dao tao va phat trien ngudn nhan Itfe kd' toan trong bd'i canh tfng dung cdng nghd mdi Blockchain de btfdc vao thdi ky hdi nhap qud'c td'.
2. Blockchain va thtfc trang Rnh vtfc kd'toan Vi^t Nam hi^n nay
Blockchain dtfdc coi la mdt btfdc dot pha ve cdng nghd, dtfdc thie't lap de tao ra nhffng bie'n ddi trong cdng vide ke'toan. Vay, Blockchain la gi, tfng dung Blockchain nhtf the' nao la nhffng cau hoi dtfdc quan tam.
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TAP CHl GONC THtfONG
2.1. Btoclcchain la gi?
Theo dinh nghia ttf trang wikipedia: Blockchain (chudi khdi) la mdt cd sd dff lieu phan cap ltfu trff thdng tin trong cae khd'i thdng tin dtfdc hdn kd't vdi nhau bang ma hda va md rpng theo thdi gian. Mdi khd'i thdng tin deu chtfa thdng tin ve thdi gian khdi tao va dtfdc lien ke't tdi khd'i trtfdc dd, kem mot ma thdi gian va dff lieu giao dich. Blockchain dtfdc thie't ke' de chd'ng lai viec thay ddi ciia dff hdu: Mot khi dff heu da dtfdc mang Itfdi chap nhan se khdng cd each nao thay ddi dtfdc nd.
2.2. Ung dung Blockchain trong linh vtfc ki' todn
Thdnhdt, dng dung Blockchain co the giiip bdo mat tliong tin ketodn.
Bang each tao ra mot sd cai duy nha't tren mot mang Itfdi mdy tinh de eac cdng ty, khach hang, ngan hang va cd quan thud' ciia ho ghi chep va chia se thdng tin. Khi bat ky ngtfdi nao trong sd' hp them thdng tin, sd cdi se tif ddng xac minh va dieu chinh dff lidu.
Thd hai, i2ng dting Blockchain giup gidm thieu khd ndng xdy ra sai pham kinh te.
Cdng nghd Blockchain trong kd' todn lam giam phan ldn kha nang xay ra sai sdt khi dd'i chid'u eac thdng tin phtfc tap va khac bidt tff nhieu ngudn khac nhau. Hdn nffa, ho sd kd' toan se khdng the chinh sffa va thay ddi mdt khi da dtfdc Itfu vao Blockchain, ngay ca khi chii s6 hffu he thd'ng ke' toan yeu c^u.
Tlid ba, an ninh mang duoc that chdt nhd cong nghe Blockchain.
Mdt hacker se phai xam nhap vao toan bd mang may tinh ciing mdt iiic dd thtfc hidn ba't ky thidt hai nao. Ne'u chi ta'n cdng mdt may tinh, nhffng may tinh khac trong mang itfdi se cd the phat hien va phan ffng vdi vide tan cdng.
2.3. ThUc trqng tinh vUc ketodn ciia Vi^t Nam hien nay
Thd nhat, vudng mdc trong dp dting chudn mUc bdo cdo tdi chinh qudc te (IFRS)
Chuan mtfc Ke' todn Viet Nam - VAS (gdm 26 chuan mtfc), da dtfdc xay dtfng theo cac chuan mtfc kd' todn qud'c td' - IAS, va phii hdp vdi dac didm nen kinh td'cung nhtf tinh hinh doanh nghidp Viet Nam. Tuy nhien, giffa VAS va lAS/IFRS cdn cd mdt khoang cdch dang ke, anh htfdng khdng nhd dd'n qua tnnh hdi nhap cua kd'toan VietNam. Stf khac biet Idn nha't giffa 2 hd thd'ng nay dtfdc bidu
hidn cu the d nhieu khoan muc trdn bdo cao t^i chinh, ne'u lap theo IFRS dtfde ddnh gia tiieo gid tri hdp ly hoac gia tri ed the' thu thi khi lap theo VAS lai ghi la theo gia gdc. Dieu nay lam cho gia tri tai san va nd phai tra cua DN chtfa phan anh diing nhii didn bid'n thtfe te'cua thi trtfdng.
r/jH" hai, thie'u hut ngudn lao dong chat lugng cao trong tinh vUc ke todn
Nguon nhSn Itfc kd' toan Vidt Nam tuy da sSn sang hdi nh§p nhtfng so Itfdng va chat Itfdng van cdn chtfa dap tfng dii ydu cau mang tam qud'c te'.
Thtfc te' nay cho tha'y, Viet Nam khdng chi it ve so' Itfdng ma ddi ngii ngtfdi lam ke' toan edn ye'u vd chuyen mdn. Viec dao tao ke' toan dat tieu chuan cha't Itfdng qud'c te', cd du kha nang dap ffng tidu chua'n lam vide trong mdi trtfdng canh tranh hidn nay van edn la van de dang lo ngai. Hpi Kiem toan vien hanh nghe Viet Nam thd'ng ke, cd tdi 2/3 sinh vidn td't nghiep nganh Kd' todn, Kiem toan chtfa dap tfng nhu clu cua cae nha tuyd'n dung xet trdn nhieu khia canh.
Thd ba, ky ndng mem ciia ke loan vien con yeu Khao sat cua td chtfc tuyen dung Navigos Search eho tha'y, cac van de nhtf: nhu cau sff dung ngdn ngff qud'c te', kha nang lam vide nhdm, khi nang giao tie'p, Id'i ttf duy phan bidn - giai quydt va'n de ngay cang dtfdc chii trong. Tuy nhidn, theo nghidn cffu ciia Vien Khoa hpc Lao ddng va Xa hdi, ngtfdi lao ddng trong ITnh vtfc kd' toan, kidm toan da qua dao tao ciia Viet Nam mac du dtfdc danh gia la nhanh nhen, sang tao va cd thd dap tfng dtfdc nhu cau... nhtfng Iai thie'u va yd'u ky nang mem (nhtf: lam vide theo nhdm, ngoai ngff, ttf duy phan bidn, sdng tao, tuan thii cdng nghd...), ti'nh tuan thii ky luat chtfa nghidm.
r/iM" tu, ca sd ha tdng cong nghe thdng tin, bdo mat con han che
Tai Viet Nam, cdng tac kd' toan hidn nay chii yd'u dtfdc thtfc hidn tren hd sd, gia'y td. Trong khi each mang cdng nghidp 4.0 lai chuyen hda to^n bd cdc dff lieu dd thanh thdng tin dien tff vffa da dang, vffa khd nam bat. Khao sat thtfc td'eho thS'y, kie'n thtfc, stf hieu bie't, trinh dd ffng dung cdng nghd thdng tin cua cac kd' toan vidn hidn nay vin cdn nhieu han che', chtfa ddng deu. Cdng tdc dao tao cung chi mdi dffng lai d viec truydn thu kidn thffc nen, chtfa chuyen sau, da nganh, nhd't la ddi vdi nhffng kie'n thtfc mang tinh dac thii cdng nghd, bao mdt va tri tue nhan tao...
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KETDAN-KIEM TOAN
3. Giai phap ifng dung Blockchain trong ITnh vtfc kd' toan tgi Viet Nam
De tfng dung cdng nghe Blockchain, ITnh vtfc kd toan Vidt Nam cIn trien khai cac giai phdp sau:
3.1. vi phia cc/quan qudn ly
Thd nhd't, tap tiung, ra sodt, hoan thien cac van ban phap Iy trong Iinh vtfc ke' toan. Theo dd, dd'n nam 2020, can ban hanh Chua'n mtfc VAS/VFRS theo htfdng cap nhat vd tidm cin chuan mtfc qud'c te'. Den nam 2025, ap dung IFRS theo 3 cap dp:
cac cdng ty cd Idi ich cdng chiing thtfc hien IFRS nguyen mau; cdc cdng ty khac ap dting VAS/VFRS; DN nhd va vtfa thtfc hidn chd' dd kd' todn danh cho DN nhd v& vffa. Vide dp dung hoan toan IFRS se giiip kd' toan Viet Nam md ra mdt thdi ky mdi, Iam thay ddi cdch thtfc ghi nhan, do lifdng va tiinh bay cac ye'u to ciia bao cao tai chinh.
Thd hai, dau ttf phat tridn cd sd ha ting cdng nghe thdng tin mdt each ddng bp, kip thdi dap tfng xu thd' phat tridn ciia he thd'ng sd toan cau. Trong do, chti trong xay dtfng he thd'ng an ninh mang, bao mat cao tiidng tin dff lidu kd'toan. Nghien cu'u va vSn dung mdt each hieu qua, phu hdp cac phtfdng phdp ke' todn ke ca phtfdng phap cd ban va phtfdng phdp phan tich ky thuat trong bd'i canh nghd kd' toan sff dung chffng tff didn tff, cdng nghe Blockchain, dien toan dam may...
Thti ba, cd chinh sach ffu dai, hd trd doanh nghiep ddo tao ngudn nhSn Itfc kd' toan cung nhtf dinh htfdng va khuye'n khich chuyen dich lao ddng trong Cdng ddng Kinh te' ASEAN.
Thd tu. tid'p tuc d^y manh hdp tac qud'c td', khdng ngffng phat tridn cac thi trtfdng dich vu ke toan lanh manh, ben vffng. Phat tnen cac boat ddng dich vu ke'toan theo xu htfdng ciia cac ntfdc trong khu vtfc va qud'c te', tao dtfng va rad rdng giao ltfu nghe nghidp.
3.2. Ve phia cdc to chdc, doanh nghiep cung cap dich vii Ice todn, cung cap dng dung cong nghe Blockchain
Vdi muc tidu pha vd cac rao can trong viec ffng dung cdng nghe Blockchain, can cd cac td chtfc chuyen nghiep de cung cap cdc dich vu, nen tang cdng nghd va cdng cu de hd tid cdc doanh nghiep truydn thd'ng tai Vidt Nam tie'p can cdng nghe mdi nay mdt cdch an toan, nhanh chdng va hieu qua nhd't. Vide ke't hdp cdng nghd Blockchain tren cac ph^n mem kd'toan se giiip cdng tac kd todn tai cac doanh nghidp td'i tfu hda tinh bao mdt, an todn va
minh bach cdc thdng tin kd'todn. Cac doanh nghiep cung cap dich vu ke' toan cin phat tridn dpi ngu nhan vien Ianh nghe, am hidu sdu ve chuyen mdn va cd kha nang hdi nhap; Tang ctfdng cdng tac dao tao phdt trien cdc ky nang mem hidu qua, boat ddng nhdm tich ctfc va sff dung thanh thao cdng nghe sd' theo nhu clu thi trffdng.
3.3. Ve phia cdc cdsd ddo tao
Cd sd ddo tao cIn chii trong xdy dtfng, ra soat lai chtfdng trinh dao tao chuyen nganh kd' toan phu hdp vdi xu thd' phdt trien tien tiie' gidi va phu hdp vdi ddi hoi ciia thtfc tidn nham cung ca'p ngudn nhan life cd cha't Itfdng cao cho xa hdi.
Phdt tridn ndi dung dao tao giup sinh vidn sau khi ra trtfdng thich ffng kip thdi vdi thdi dai cdng nghe sd'. Ngoai giang day kie'n thtfc chuyen mdn, cIn tdp trung dao tao cac ky nang can thid't nhtf- ky nang giao tie'p hidu qua; lam vide d nhieu nhdm khac nhau; ky nang ttf duy phan bien va giai quyd't vd'n dd trdn cd sd tdn trong dao dffc nghd nghiep.
Chuyen tff phtfdng phap giang day truyen thd'ng sang tfng dung phtfdng phdp giang day tich ctfc;
phat tnen theo htfdng phat huy tinh chii ddng, sdng tao ciia ngtfdi hoc, la'y ngtfdi hoc lam trung tam.
Thid't lap md'i quan he giffa cac cd sd dao tao vdi cac doanh nghidp trong vd ngoai ntfdc, giiip cho hoat ddng dao tao va nghien cffu dtfdc gan kd't, giai quyd't nhffng van de ciia thtfc tidn, ddp ffng td't ydu clu cua doanh nghidp.
3.4. Ve phia ketodn vien
Ke' toan vien can cdp nhat cdng nghd Blockchain thdng qua cac chtfdng trinh dao tao.
Blockchain tao stf canh tranh cho ngtfdi lao ddng trong Imh vtfc kd' toan. De nam bat dtfdc nhffng cd hdi do Blockchain mang lai, cac ketodn vidn phai cap nhdt xu htfdng cua nhffng thay doi, ldm quen vdi cdc khdi mdm mdi, nhtf: dff lieu Idn (big data), mat ma, hd thdng sd cdi (Blockchain), he thd'ng thanh todn, thanh todn qua cdc thid't bi di ddng, cdc nen tang mdi kd't ndi giffa cdc nha cung cap vd ngtfdi sff dung dich vu tai chinh.
Tdm Iai, trong bd'i canh cudc each mang cdng nghidp 4.0 dang "bung nd" 6 Viet Nam, kd toan vien cIn can nhac cdch thffc ldm viec, bdi vi qua dd cd the cung ca'p cho khdch hang nhffng san pham cdng vide cd gia tri cao hdn lidn quan de'n hieu bie't sdu sac va suy nghT chid'n Itfdc.
Blockchain cd the md ra rd't nhieu canh cffa cd hdi cho ngdnh Ke todn trong tffdng Iai •
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TAP CHl CONG THIfdNC
TAI LIEU THAM KHAO:
/. "2018 - Nam dinh cao ciia ting dung cong nghe Blockchain trong hoat dong kiem todn". Bdo Kiem todn s6 26+27 thdng S/2018.
2. "Tlm hieu vi hoa dtm dien tCt ddu tien ting dung cong nghe Blockchatn "- Bdo Danlrt.com.vn (13/04/2019).
3. ThS. Truang Thi Hodi. ThS. Ddo Thi Loan. Khoa Kmh te - Dal hoc Vinh "ling dting blockchain vao linh vuc ketodn. kiem loan trong boi cdnh cdch mang cong nghiep 4.0". Tap chi Tai chinh ^ 2 thdng 5 (2019).
4. "Tim hieu vi cdng nghe blockchain va dnh hudng cda no den linh vuc ketodn - tdi chinh - ngdn hdng". Tap chi Ketodn va Kiem todn. st) thang 8 (2018).
Ngay nhjn bai: 11/2/2020
Ngay phan bi^n danh gia va su'a chifa: 21/2/2020 Ngay cha'p nhSn dang bai: 2/3/2020
Thong tin tdc gia:
ThS. YV THI DIEP
Khoa K6' toan - Trtfcrng BH Kinh te - Ky thuat cOng ngh!$p
DEVELOPING AND TRAINING HUMAN RESOURCES IN ACCOUNTING FIELD IN THE CONTEXT OF THE IMPLEMENTATION OF BLOCKCHAIN TECHNOLOGY AND
VIETNAM'S INTERNATIONAL INTEGRATION PROCESS
• Master. VU THI DIEP Faculty of Accounting,
University of Economics - Technology for Industries
ABSTRACT:
Applying science and technology is an indispensable trend for business fields, especially the accounung field. Technological advances create more job opportunities for accountants.
Blockchain is one of the most current interested technology topics. The key for business sectors to success in the context of rapid technology development is to be open and proactive in accessing new information sources to train and develop human resources. This article is about training and developing human resources in accounting field in the context of the implementation of blockchain technology and Viemam mtemational integration process with proposed solutions synchronously.
Keywords: Training, development, blockchain, human resources in accounting field, new technology, international integration.
326 So5-Ttiang3/2020
