Nang tam chat luong nguon nhan luc ke toan, ki^m toan trong thoi I^ hoi nhap
Th.a Phan Thi Thu H&
Khoa Kinh le - Du lich, Truong Dai hgc Quang Binh
1. Dat van de
Cdng ddng kinh td ASEAN (AEC) la mdt khdi kinh td khu vyc ciia cac qudc gia thdnh vidn ASEAN dupc Uiinh lap vao ngay 31 thang 12 nam 2015. AEC la mdt trong ba try cot quan trpng ciia Cdng ddng ASEAN nham thyc hidn cdc myc tidu de ra hong Tdm nhin ASEAN 2020 dd Id dn dinh, thjnh vupng va cd kha nang cgnh hanh cao, hong dd hang hda, dich vy, ddu tu sd dupc ehu chuyen ty do, va vdn duae luu chuyen ty do hon, kinh td phat tridn ddng ddu, ddi ngheo va ehdnh Ifich kinh te-xa hdi dupc gidm bdt vao nSm 2020.
Tnidc mdt, tiong nam 2015 cd 8 nganh nghd lao ddng (rong cac nude ASEAN dupc ty do di chuydn thdng qua cac thda thuan edng nhan tay nghd tuong duong gom ke toan, kidn tnic su, nha sT, bac si, ky su, y ta, Vein chuyen va nhan vidn ngdnh du lich. De dupe dich chuydn, lao ddng phai dap iing didu kidn trong thda tiiu^n cdng nhan tay nghd giiia cac nude.
Ngay 18/03/2013, Chinh phu ky Quyet dinh sd 480/QD-TTg phd duydt Chidn lupc kd todn - kidm toan ddn nam 2020, tdm nhin 2030. Muc tieu tdng quat ciia Chidn lupc la tao ldp mpt hd thd'ng kd toan, kidm toan hoan chinh, phu hap vdi ca chd quan ly cua Nha nudc Vi6t Nam va phat tridn ngh^ nghidp kd todn, kiem toan khu vuc va the gidi nhdm thda man y6u cdu thong tin cho quan ly, dieu hanh va kidm ke, kidm - soat cdc ngudn lye eiia ndn kinh td, cdc hoat ddng kinh td - tai chinh cua ddt nudc. Bdn canh nhiing ca hoi cd dupc thi vide thcun gia edng ddng kinh te ASEAN mdt Idn nua dat ra nhieu thach thiic cho ViSt Nam, trong do chu ydu la vide canh tranh gay gdt trong thi tiudng dich vy kd toan trong nudc, trong khi nhan luc nganh kd toan, kiem toan cua Viet Nam cdn kem vd nang lye canh hanh ca d gdc dp doanh nghidp va gdc dd kiem toan vien.
Theo danh gia ciia Ngan hang the gidi (WB), Vidt Nam dang rdt thidu lao ddng cd tay nghd, edng nhdn ky thuat b§e cao va chdt lugrng ngudn nhan lyc Vidt Nam cflng thdp han nhieu so vdi cac nudc khac. Ndu Idy thang didm 10 thi chdt lupng nhan lyc eua Viet Nam chi dgt 3,79 (xdp tiiii 11/12 nude chau A tham gia
xdp hang ciia WB), trong khi Han Qudc Id 6,91, Thai Lan la 4, 94, Malaysia la 5,59. B6n eanh dd, nang sudt lao ddng eua lao ddng nude ta cung thdp so vdi mdt so nudc trong khu vuc. Theo sd lieu nam 2007, nSng sudt lao ddng ciia Viet Nam chi dat binh quan gdn 1.500 USD, hong khi dd nSng sudt lao dpng eiia Tmng Qud'c gdp 2,5 Idn, Thai Lan gap 4,2 Idn nang suat lao ddng cua Vidt Nam (Ngudn: Ngan hang thd gidi (WDI 2009) va tinh toan ciia \^dn Chidn luye phdt tridn, Bp Ke hoach- Ddu tu).
Trong thdi gian qua, sd lupng sinh vidn ngdnh kd toan, kiem toan duae dao tao hang nSm eua cae eo sd dao tao la rat ldn nhung trinh dd chuydn mdn, trinh dd ngo^i ngu va eae ky nang mdm khac chua cao, chua dcit duae den mat bdng chung ciia khu vyc. Nhan lye nganh kd toan, kiem toan hien nay hlnh thanh hai loai:
Nhan lyc phd thdng va nhan lyc chdt lupng cao. Nhan lye phd thdng chiem sd lupng ldn, trong khi dd nhan lyc chat lupng cao chidm ty Id rdt thdp.
Vi&c phat tridn nhan luc nganh kd toan, kiem toan, mdt mat, cdn phai cd tdm nhin chidn lupc phat tridn tdng thd va dai han, nhung ddng thdi, trong mdi thdi ky nhdt dinh, cdn xay dyng nhiing dinh hudng cy thd, de tli dd danh gia thdi co, thach thiic, nhung khd khan, han ehd va nguydn nhan... dd dd ra myc tidu va giai phdp phat trien thich hop cho giai doan dd phii hpp vdi bdi canh kinh te-xa hdi trong nudc, khu vyc va qudc td Ndu khdng ed nhiing giai phap phat tridn nguon nhan lyc phu hap thi trong thdi gian tdi chiing ta cd thd phai ddi mat vdi vide nhting cdng vide trong nudc bi cAc nhan lyc chdt lupng eao han, chuyen nghidp va trinh dd eao hon canh tranh.
2. Yeu cau 01 m viec phat trien nguon nhan lire ke toan, kiem toan Viet Nam
Thi trudng cdc dich vy vd linh vyc ke toan-kidm toan thd'ng nhdt ddi hdi cd sy ehudn bi d tdt ca cac nudc thanh vidn vd khung khd phap ly, vd su hai hoa cac chudn myc ke toan, chudn mue kidm toan, thu hep khoang each eua sy khac biet, ve sy phdi hpp va thdng nhat ciia chuong trinh, ngi dung dao tao, huan
•I T± C H A U A - T H A I
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luyen; thi cii va danh gia chdt luong dao tgo, ehdt luang dich vy; vd sy thua nhan ldn nhau cdc chiing chi hanh nghd ciia mdi qudc gia...
Nhdm dap ung ydu hpi nhap khu vyc va qudc te, xu hudng tat yeu ciia nhan lye nganh Ke toan- Kidm todn ciia Viet Nam la phdi tham gia vao qua hinh toan cau hda do dd phdt tridn nguon nhan lyc kd toan, kiem toan dang dung trudc nhung yeu cdu: Thii nhat, Vidt Nam phai cd du nhan lyc ehdt luong cao nganh kd todn, kiem todn dd cd the hpi nhap sau, rdng, tim kidm cac co hdi de tang thu nhap, tich luy kinh nghiem hong Iinh vyc nay. Thii hai, nhan lye ng^nh kd todn, kidm toan phai duoc ddo tao dd cd kha nang tham gia lao dpng d nudc ngoai, ddng thdi cd dii nang lyc dd tham gia vdi cpng ddng qudc te giai quydt nhung van de mang tinh toan cau va khu vyc. Thu ba, nhan lue nganh ke toan, kidm toan phai dap iing duoe cac tieu chudn ve nang lyc chuyen mdn, ky nang tdng hpp, dao due ngh& nghiep, khaeh quan, tam huyet va tiach nhidm vdi nghe.
3. Giai phag nang tam chat lirong ngudn nhan lire ke toan, kiem toan trong thdi ky hoi nhap
Bung hudc co hpi tham gia vao AEC, Viet Nam cung nhu mdt sd nudc hong khu vyc dang phai ddi mat vdi viec thidu nguon nhan lyc ve ke toan va Idem toan theo chudn qudc td. Tuy nhien, thyc td eho thay bdn canh nhung van de edn ton t^ eiia nguon nhan lyc ke toan, kidm toan, hien nay sd lupng sinh vien hpc cae ngdnh Kd toan, Kidm toan cang ngay cang tang, day dupc xem la nhiing tin hieu kha quan cho tiidy chiing ta dang sd huu ngudn nhan lyc ddy tidm nang. De tan dung duoe the manh nay, cdn cd mgt sd cac giai phap ddng bd de hudng tdi phat tridn nguon nhan lye chat luong cao, nang suat, dem lai nhieu gia tii gia tang, cd the canh tianh tiong khu vye. Theo tac gia, chiing ta edn thyc hien cae giai phap sau:
Thli nhdt, doi mdi each thiic giao dye dao tao dai hpe nganh ke toan, kidm toan. Day la nhidm vu tiien chdt, giai phap ehu ydu de phat tiien nhan lye Viet Nam hong giai doan tii nay den 2020 va nhung thdi ky tiep tiieo. De Iam dupc dieu nay tiii he tiidng giao dye dai hgc nganh ke toan, kiem toan edn dupc xay dyng tiieo hudng md, hpi nhap, tiiuc day phan tdng, phan ludng, khuyen khich hpe tap sudt ddi va xay dyng xa hdi hgc tap. Cac ea sd dao tao kd toan kiem toan can ddi mdi mpt each can ban cac chuang trinh dao tgo tiieo hudng tiem can vdi chudn myc kd toan qudc te ISA, IFRS, phuong phap giang day nganh hgc ke toan, kidm toan phai gdn ly tiiuydt vdi thyc tidn, tang cudng dao tao kha nang thuc hanh ngoai ngil, cac ky nang mem, nang cao kha nang ty hgc, hi nghidn cuu; danh gia ket qua dao lao va kidm dinh chat lupng dd dam bao sdn phdm dao tao phii hop vdi yeu cdu cua thi
4 4 •£,«« Tt G»A^ A - THA, BIMH •UO^.O .THAN.. A / Z C 1 6.
hudng lao ddng. Ben canh dd, Bp giao dye dao tao cung n6n cd mdt Id trinh quy hoach, ra sodt l^i nang lyc ddo tao ciia cac tiudng dai hge, cao ddng phu hpp vdi nhu cdu thue te va djnh hudng phat tridn, hdi nh^p vdi kinh te khu vye; quan tam cdi thidn chd d0 Iuong, thu nhap khdc, dai ngp ddi vdi ddi ngu cdn bd qudn ly gido due, gidng vien cho phu hpp vdi tinh hinh thue td va ydu cdu cdng vide; tao ca che va ddng lyc dd hp yen tam c6ng hidn cho sy nghiep dao tao.
Thli hai, nang cao trinh dp hgc van va ky nang nhan lue kd toan, kidm toan bdng vide khuyen khich ngudn nhan lyc ty hgc, ty phat trien. Dd tien hanh hdi nhap khu vyc va qudc te, chiing ta thay rdng hi$n nay bdng tdt nghidp dai hgc khdng cdn la didu kidn cdn va dli dd lam vide hong linh vue kd toan, kidm todn.
Cling vdi sy ed mat eiia cac hpi nghd nghiep qudc td thi nhung kidn thiie gdi ggn d trudng dai hpc sd nhanh chdng hd ndn loi thdi, khdng thd dp dyng vao edng vide ddi hdi phdi ludn cap nhat kidn thiic, ludn phai hpc hdi nang cao. Ngoai kidn thiic va ky nang thi ngu^ lao ddng cdn luon can phai chii y tuan thu cac quy tde ve chuan mye dao diic va ddm bao chat lugng cdng viec ciia minh, phat trien cdc ky nang giao Hdp chung va giao tiep bdng tidng Anh. Mudn dat duac didu dd, chiing ta edn khuyen khieh ngudi lao ddng tu hpc, ty nghien cuu, tim tdi kham pha kien thuc de tiang bi cho minh nhung ky nang tong hpp edn thiet de hdi nhap. Cd nhidu trudng hpp, ngudi lao ddng khdng can qua cap bac dgi hpc nhung ed dii chiing chi hanh nghe qud'c td van cd nhieu ca hdi dd tham gia vao thi trudng lao ddng nudc ngoai trong thdi ky hgi nhap. Ben canh viec khuyen khich ngudi lao dgng phat trien nang lye, co quan quan Iy nha nudc cflng edn ban hanh che dd chinh sdch va tao dieu kidn cho lao ddng tham gia bdi dudng va ty hpc dd nang cao trinh dp chuyen mdn, ky nang nghd nghidp.
Thli ba, ddy manh hop tac giua doanh nghiep va nha tiTidng hong vide dao tao va phat tridn nguon nhan lyc kd toan kiem toan. Bao cao thd'ng ke viia qua ciia Bp Tdi chinh cho thdy, thi tnrong dich vy ki^m toan hidn nay gdm 150 doanh nghidp, phyc vu khoang 40.000 khaeh hang, bao gdm doanh nghiep nudc ngoai va trong nudc; hem 100 td ehue lam djch vu kd toan vdi tren 10.000 lao ddng. Trong thdi gian tdi, sd lupng doanh nghiep kinh doanh va san xudt sd ngay cang tang Ien. Tuy nhien, lyc lupng kd toan, kiem todn vien eiia Vidt Nam hien nay rdt mdng. Trdn toan qudc hien nay, udc tfnh ed khoang 5.000 ngudi eo chiing chi kd toan kiem toan qud'c te, chi chiem 2% yong tdng lye lupng cua 10 qudc gia ASEAN, chdt lugng ciia ddi ngu nhan vi6n chua cao. Bd giai quyet duoc vdn d^
yen ben cgnh cac giai phap da neu cdn cd ca chd hpp tac giua nha tiaidng va doanh nghi&p trong dao tgo, boi dudng nang cao chat Iugng ngudn nhan lyc'
Thanh lap ca quan hpp tac giCta nha trudng va doanh nghidp. Cd cdc ea chd thidt lap kd hoaeh nam, hien khai va gidm sat dupe kd hogch. Ddng thdi, thudng xuyen cd cac cude tidp xdc va Idm viec ciia ianh dao cdp cao cae dan vi dd thdng nhdt cac chii tmang hong hpp tae. DoeUih nghidp cflng ndn tgo dieu kidn cii can bd, kidm toan vidn va tig Iy kidm toan hgc cac chiing chi Idem toan qudc td nhu Chiing chi ICAEW, ACCA, CPA Aushalia, tu dd nang cao trinh dd ehuydn mdn ciia can bd, cdng nhan vidn.
Thu tu, tao dieu kien cho cac trudng ddo tao cap chung ehi kd toan, kidm toan hanh nghd qudc te. De thyc hidn duoe gidi phdp nay, Nha nudc cdn Udp tuc Ihue hidn chinh sach ho hp tu ngan sdch nha nude va huy dpng cde ngudn lyc xa hdi, kdu ggi ddu tu nude ngoai nhdm xay dyng mdt sd trudng dai hpe, eao ddng va day nghd dat chudn qudc te. Thu hiit cdc trudng dgi hpc, day nghe cd ddng cap qudc td vao Viet Nam hoat
ddng. cac CO sd ddo tao hong nudc ed the phdi hgp va tang cudng hpp tde vdi ACCA, CPA L)e, CIMA... de ddi mdi giao trinh dao tao, cdp chiing ehi eho nhiing lao dgng cd trinh dp cao theo chudn qudc td. £)i kem vdi do la vdn de kidm dinh qud'c td cde chuang tiinh ddo tgo, qudn ly va danh gia chdt lugng theo chudn qudc te. Ngoai ra, nha nudc can cd chinh sdch tao mdi trudng va dieu kidn thuan lpi cho cdc ehuydn gia ddu nganh trong nudc va nudc ngoai thudc linh vyc kd toan, kiem toan ndi rieng cd dieu kidn phat trien nghd nghidp, tham gia vko qua trinh dao tao ngudn nhan lyc tgi cac co sd ddo tgo tgi \^dt Nam.
Lua chon vi tri trung tam phan ph6i..
Tiep theo trang 42
Kdt qua cd duac tu Bang 4, ta thdy vl hi Al cd gia | a j |jeu tham khaO trj tien ich cao nhdt. Do vay Al se trd thanh vi tri dupc
lya chpn tdi uu nhdt cho doanh nghidp.
5. Ket luan
Nghien ciiu nay da trinh md hinh ra quydt dinh da neu chudn eho vide ddnh gia va lya chpn vl tri DCs, bao gdm cac budc: (i) xdc dinh bd tidu chudn danh gia; (ii) xae djnh hgng sd cila cac tieu chudn; (iii) xac dinh gia tri ty le cua cac nha cung cdp bdi hdi dong chuydn gia dya tren eae tidu chudn; (iv) xac dinh gia tr} tich hop giua ty le va trgng sd ciia eae nha cung cdp; (v) danh gia va xdp hang vi tiri. Md hinh dd xudt da dupe ap dyng dd giup doanh nghidp HSDA- Vglaeera lya chpn vi tri dgt DCs phu hcrp, cd kha nang dap ling cae ydu edu eua cdng ty.Vidc sii dung ly thuydt tap md thdng qua vide sii dung bidn ngdn ngu da giup iam "mdm hda" qua trinh ra quyet dinh, dac bi^t tiong trudng hap cac tieu chudn danh gia bao gdm ca tidu chudn dinh tinh va dinh lupng vdi thdng tin dau vao la khdng rd rang.Md hinh dd xudt cd the ap dyng dd giai quydt cac vdn dd ra quydt dinh khae nhau trong eudc sdng.
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