Nghidn ciilii trao Soi
Tac dong cua Cudc each mang cong nghiep 4.0 ffen dao dure nghe nghiep cua nhan vien ice toan
^-^^ Ths. Tian Til! My Pimong*
C^ch mang cong nghiep 4.0 da tao ra nhieu thay doi trong tat ca cic linh vi/c, trong do co nghe /ce toan, mot nghe dot h6i sy chinli xdc va minh bach cao va phai x& ty mot luang Idn (/idng tin va so li^u. Tuy nhi^n, tinh trang gian lan dS tic dong xau den chat luang bio cao tai chinh va tao thong tin thieu chinh xic cho nhi dau tif, dang di§n ra tai da so cac doanh nghiep. Bai bao cung cap nhihig kien thi^c ca ban ve each mang cdng nghidp 4.0 cQng nftu la c^c co hoi vi thich thi^c ma cuoc each mang niy mang den Han the niTa, tic gia cung de xuat mot so giai phip cho ban than nhan vien ketoan, doanh nghiep, caquan nha ntidc vi tnrdng dai hoc, nham nang cao chuyen mon va nhin manh vi^c gitfgin vi rin luyen dao ddc nghe ke toin. Han che cua bii bio li, con mang tinh tong quan, chua thi/c hien duqc phin tich dinh Iugng hoac khao sat dinh tinh va tic gia cung mong muon nhOng nghien ci^u sau se khac phuc dugc han ch§ niy.
TU khoa: Cich mang 4.0, dao dCrc nghe nghiep, ke toin, ca hdi, thach fhtfc.
T
rdn tat ca cac phuong tien thong tin dai chiing ngay nay, deu nhac den tam quan trgng cfla cupc Cdch mang cdng nghipp 4.0 (CMCN 4.0) va su t^c ddng manh me cGa no, lam thay ddi phuong thdc hoat dpng trdn nhidu ITnh vuc san xuat va djch vu. Ddi vdi ITnh vuc ke toan, l<hi budc sang k;y nguyen sd, cac td chdc doanh nghipp (DN) Viet Nam bSn canh Vlpc dau tu cho cdng nghp, can phai nang cao dp trung thuc va tranh nhdng sai pham trong thong tin tai chinh nhu trudc dayHipp hdi cac nha di^u tra gian lan My da thuc hien cupc dieu tra tren 114 qudc gia trong dd cd Vipt Nam va dua ra danh gid rang, tinh trang gian lan da tac dpng xau den chat iugng bao cao tai chinh va tao thflng tin thieu chinh xac cho nhS dau tu. Tinh trang ndy xay ra d da sd cac DN vd nguydn nhan Ithdng chi nam d vipc quan ly khdng chat che ma cdn d su thidu dao ddc nghd nghiep cua nha quan ly, cCia dpi ngu nhSn vidn, trong dd c6 nhdn vign lie toan.
Neu dem ra so sanh vffi tham nhung thi thiet hai do gian lan tr6n bdo cao tai chfnh la IthOng hd nho vd ddy la mpt van de kha nhay cam ma it cd DN nao mudn thing than dd cap tdi. Theo bdo cao nghign cdu ke toan vi6n chuy&n nghiep trong tuong lai nam 2016, trong ky nguyen sd, mdi kdtoan chuyen nghipp s§ dugc phan anh nang luc va k? nang trSn 7 (Tnh vuc: Ky nang nghipp vu va dao ddc nghe nghipp, kinh nghipm, tri thdng minh, ky nang ky thuat so, kha nang sang tao, chi sd c^m xiic va tam nhin.
Qua b^i tham luan nay, tac gia trinh bay mpt gdc nhin vd dao ddc ngh§
nghiep cDa nhan vign ke to^n trong cudc CMCN 4.0, vdi mong mudn nhdng ngudi hanh nghe kd todn tim ra cho mtnh phuong hudng ndng cao dao ddc 6$ gan bo va phat trien trong con dudng nghe nghidp da chon. Ddng thcri, tdc gia cung mong mudn cac nhd quan ly nhin
Nhan: 02/11/2018 Bien tap: 21/11/2018 Duyet dang: 25/11/2018 thdng vao van dS, han chd tdi da nhdng sai pham trong b^o c^o tai chinh cOa DN minh.
1. Ve Cach mang cong nghe 4.0 Klaus Schwab (2015) da dua ra m nipm cupc CMCN 4.0 bang each so sanh nhu sau:
"Neu nhu CMCN dau tign sd dung nang lumg nudc va hoi nudc dd co gidi hda san xuat; cudc CMCN lan ttid 2 di§n ra nhd dng dung dien nang d^ san xuat hdng loat; cupc CMCN lan thd 3 siJ dung didn td vd cdng nghd thflng tin d^
tu ddng hda Scin xuat; thi bdy gid cudc CMCN lan thd 4 dang nSy nd td cupc each mang lan 3, nd kdt hgp cdc cflng nghe lai vdi nhau, lam md ranh gidi gida vat ly, ky thuat so va sinh hgc".
Nhu vay, diem ndi bdt trong cuflc cdch mang ndy Id su k^t ndi thdng minh gida the gidi sd va the gidi thuc dan din su xuat hipn cua cac thdnh phd thflng minh, tri tup nhdn tao, xe tu lai, robot, mdy in 3D, vat lipu mdi, cdng nghe nano cCing su ddt pha ve nhan thdc trong nhdng quy trinh sinh hgc. Cudc CMCN 4.0 se thiic day su phdt triln vugt tr6i c^a kinh te thd Q\& bdi nhdng tac d6ng manh me tdi cac nganh, IFnh vuc cy thi nhu: san xuat - tu ddng hda, giao thflng, tdi chinh - ngdn hang, gido due, y t^, ndng nghiep va hon the niia. Bgn canh dd, budc tidn cdng nghe nay tao ap luc cho cdc DN ph^i thay da ddi thit, nSng cao nang luc san xuat va canh tranh 6l ddp dng nhu cdu cCia khach hang va tao vi the tren thuong trudng.
*Khoa Kinh te - Quan trj kinh doanh, Dai hoc An Giang
'9h/i. c/ii ^'MS' /cmi ?• Mteni tamt, nfi' (/mn^ 4J/20i8
Nghien cuu trao doi
2. Cd hpi va thdch thdc cua CMCN 4.0doi vdi nganh ketoan
2.1 Ca hoi
Thif nhit. cupc CMCN 4.0 vdi nhdng thanh tuu to Idn vd hp thdng mang khdng ddy, dd lipu sd hda da dan dan thay doi mdi trudng vd didu kipn lam vide cCia nganh kd toan. Theo kdt qua di§u tra cda Dai hgc Oxford (Anh), udc tinh cd 97,6% edng vide cua kd toan se bi tin hgc hda trong tuong lai gan va 95,3% edng vipc cOa kilm todn vign se bj tu ddng hda thay the. Cd thd ndi, eac giai doan nhu thu thap, xd \% phdn tich vd cung cap thdng tin, tat ca ddu cd thd dugc thay thd bang may mdc. Nhdn vign kd todn chi ddng vai trd sd dung chat xdm dd didu hdnh, giOp cho cflng vipc dugc nhanh chdng, hipu qua vd ehuygn nghipp hon.
ThiJr hai, de phat tridn nang luc ban thdn, nhdn vign kd toan d§ dang tidp can hp thdng thdng tin todn cau vdi khdi Iugng Idn kidn thdc ehuygn mfln va dd lidu kinh td dugc chia s§ td cac td chdc trong vd ngodi nudc.
ThCr ba, eo hdi viec Idm cho nhdn vign kd toan khdng cfln bi gidi han dia \'j vd ddy chinh Id co hdi phdt triln ddng mo udc cDa nhidu nhdn vidn kd todn cd ehuygn mdn cao, am hilu chd dp kd toan cdc qudc gia khac. Didu ndy cung dflng nghTa vdi vipc, vi thd cOa cdc nhan vign kd todn dugc ndng cao va mdc luong cung nhu cae khoan phu cap se tuong xdng vdi nang luc cOa mpt nhdn vign trong thdi dai 4.0.
2.2 Thdch thdc
Cupc each mang da dat ra ygu cau cao hon trong kd todn, vi du nhu xd ly va phdn tfch dd lipu bang mang may tfnh, bao mat thdng tin, Din ddn ydu cau vd chat Iugng cCia mdt nhdn vidn kd toan cOng eao hon trudc ddy Cu t h i Id, nhdn vign kitodn phai am hilu vd cdng nghd thdng tin, cap nhat cac ky thuat sd dung cac phan mdm mdi, cd kh^ nang giao tilp bang tilng Anh, am hieu v l cac thdng Id va chuin muc k l todn qudc t l .
Tat nhidn, trong cude dua ndy se khdng cd chd ddng cho nhdng ngudi k l toan cd chuyen mdn han hep, thilu kidn thdc cijng nhu thilu k? nang vd pha'm
chat dao ddc nghd nghipp. T h i ndn, nhdn vidn k l toan can phSi cai thien ban thdn ndng cao vj t h i ban thdn va md rdng pham vi hanh nghe.
Hon nda, mac du nhdn vien kd toan cd CO hpi tilp can khdi Iugng Idn thflng tin va sd lipu kmh te edng khai trdn cac phuong tien thdng tin dai chung, nhimg nlu khflng ed kha nang phdn xet vd thilu can trgng se de gap phai thong tin khdng chinh thdng din din nhidu sai sdt trong qua trinh Idm vipc.
Oac bilt, khi t h i gidi budc sang k j nguygn sd thi vipc cdng khai minh bach cac bao cdo tai chfnh cOa DN cdng doi hdi tmh chinh xac va dp tin cay cao.
Hay ndi cdch khdc, ngudi nhdn vidn k l todn cijng nhu cae cap quan ly trong DN dfli hoi phai cfl ehuygn mdn vdng vdng vd tudn thu cac chua'n muc dao ddc nghi nghiep.
3. Tac dong ciia cupc Cach mang 4.0 den nghe ke toan tai Vidt Nam
Trong mpt nghign cdu djnh tmh, Ldm Trdn Ktidnh (2018) dd thuc hipn cudc khao sat 206 nhan vidn k l todn, kilm todn trdn da't nudc Viet Nam. Ket qud nghidn cdu cho thay, phan Idn cac dap vign khdng chiJ y den tdc ddng, co hpi vd thdch thdc cQa cude Cach mang 4.0 den nghi nghipp cOa hg, mat khac nhan thdc cCia hg vd nhdng dilu ndy cung cdn han chi.
Cy the b^ng 1, trang 56 cho thay chi c6 hem 10% kiem toan vidn dac biet chij y den CMCN 4.0. Khi khao sdt v l nguygn nhdn cda su thieu quan tdm nay ket qua cho thay hau hit trong sd hg (72%) khdng nhan ra tdc ddng td CMCN 4 0 vd hon nda Id hg khflng hilu rd cdch mang 4 0 Id gi va se anh hudng den ngdnh k l todn, kiem loan va tai chfnh ra sao.
V I mdc dp anh hudng, co ban cdc cdng ty kd toan, kiem toan (67%) nghT rang, cdch mang 4.0 se anh hudng den ngdnh. Tuy nhidn, chi cd 25% cdng ty ke toan kidm toan xem tdc dpng cua cdch mang 4.0 Id binh thudng nhu cac ylu td khdc anh hudng din cdng vipc cua hg (nhu canh tranh ve gid, ky thuat kd toan, kilm todn truyen thdng, tidu chuan vd chinh sdch).
Ve CO hpi, da sd dap vidn (70%) eho rang, each mang 4.0 tao ra co hpi \tsn cu the la khai thdc dd Iilu vd ndng cao chat Iugng, dd chi tilt va dp chfnh xac cho dd lipu (74%); tang cudng chat Iugng djch vu (65%); md rdng cac phuong tidn va cdng cu (67%); md rdng pham vi dich vy (61%); md rpng thi trucmg (51%); tu ddng hod trong tat ea cdc giai doan (60%); ho trg trich xuat va khai thac dd lieu (60%); cai thidn truyin dd lipu (65%); ndng cao dd tin cay vd tinh hgp ly(62%).
V I thdch thdc, hon 50% cdc ddp vidn cho rang, thdch thdc Idn nhat Id nhu cau lao dpng tri thdc, cap nhat CNTT de dap dng nhanh va chinh xdc nhu cau cCia khach hdng (62%). Ngodi ra, cdn ed cdc thdch thdc nhu: Nhilu ky thudt, phuong phap truyin thdng giam hoac biln mat trong tuong lai gdn (42%); Nhu cau dau tu cao, tdn kdm d l bien soan va phdn tfch ngudn dd lidu Idn (59%); Canh tranh dan din thi phan CLia cdc cflng ty ke todn, kilm todn giam (48%). Dac bipt, 27% cdng ty kiem toan vd kilm toan vidn lo lang rang, cdch mang 4.0 se tao ra thdch thdc d l xem xet lai mpt sd thay ddi liln quan den dao ddc. Tuy nhiln, 50% cac ddp vidn cdn lai cho rang each mang 4.0 chi mang lai chut it, tham chf khdng cd thdch thdc ddi vdi ngdnh k l toan, kilm toan vd tai ehinh.
V I mdc dp trien khai, da sd cdc dap vidn (66%) cho rang, thfch dng vdi each mang 4.0 Id chi "nghiln cdu de hieu", 12% "da cd ke hoach thich nghi", 5%
"dang chuan bj", 3% "chuin bj va dp dung mpt phan", 14% cdn lai Id "khdng lam gi" de thich nghi vdi nhdng tien bp trong cupc each mang 4.0.
Ve giai phdp, kit qua khao sat cho thay 82% cac cdng ty va nhdn vien ke todn, kiem todn ehu y den vipc xdy dung va dp dyng ede cdng cu hd trg, ddc bipt Id phdn tieh dd lieu. Cac giai phdp khdc cung dugc danh gia cao va hg deu mong mudn sdu sac se nhan dugc su hd trg td VACPA va Bd Tdi chinh, chd ylu Id hd trg tdi chinh vd ky thuat (97%).
Bdn canh do, su thay ddi trong dao tao k l todn, kiem todn tai cdc trudng dai
•:!/a/i c/t/Me'^)m^t 'if Mletft ^dii do //mri<i /J/2VJH |
Nghien ciru trao Qoi
hoc cung dugc quan tdm (52%) tham chi 19% trong sd hg ygu cau chuong trinh dao tao phai thay ddi todn dipn.
Tom lai, khao sdt cda tac gia rat cd y nghTa trong vipc thdc tinh cdc ben co lign quan trong ngdnh k l toan, kiem toan tai Viet Nam, nham dua ra cac giai phdp nam bat lay cac co hpi cung nhu duong dau vdi cdc thach thdc md cupc CMCN 4,0 dd mang den.
4. Giai phap cho cdc ke toan vien gid gin dao ddC nghe nghiep
4.1 Tudn thu cdc chudn muc dao ddc nghe nghiep
Chfnh ban thdn mdi nhdn vien ke todn - kilm todn phai hieu rd vd tudn thCi cac chuan muc dao ddc nghd nghiip, dd gdp phan ndng cao uy tin vd trach nhipm cilia ehinh ban than ddi vcfi DN va xd hpi,
Mot la, Tinh chinh tnrc Tieu ehi nay ygu cau m5i nhdn vien k l todn - kilm toan phai thdng than, trung thuc, cdng bang va dang tm cay trong cdc mdi quan hp chuyen mdn vd kinh doanh. Vile nhan vidn k l todn cung cap nhdng thflng tin cd sai sdt, gay hilu nham do thieu than trgng hay cd y che day thong tin diu dugc xem Id vi pham chuan muc dao ddc nghd nghiep.
Hai la, Tinh khach quan Bat ky mpt nhan vien k l todn viln- kilm todn chuyen nghipp ndo cung cd the gap nhdng tinh hudng anh hudng tdi tfnh khdch quan. Tieu ehi ndy khdng cho phep su thidn vi, xung ddt Igi ich hoac bat ed anh hudng khflng hgp ly ndo chi phdi cac xet dodn chuyen mdn vd kmh doanh cda nhdn vien ke toan vien-kiem todn.
Sa la, Nang luc chuyen mdn vi tinh thin trong
Nhdn vidn ke todn - kiem todn phai CO nang luc chuyen mdn, ky nang can thiet vd ludn luon cap nhat kidn thdc, d l gidp chi!i DN cd dugc nhdng thdng tin chfnh xdc vd khach quan nhat. Ngoai ra, tigu chi ndy cung dfli hdi tinh ti mf, d n than trong khi thue hipn cac yeu cau cCia cdng vipc
Sdn la, Tinh bao mat Trong kinh doanh, mdi DN diu cfl nhdng thflng tin nhat djnh can dugc bao mat. Chinh vi vay khi ehua ed su ddng y cda ben cd tham quyln, nhdn vien k l todn - kig'm todn khdng dugc tilt 16 bSt ed thdng tin ndo, nham phyc vy Igi Ich ea nhdn hay eho bdn thd ba, dac bigt Id ddi tac than thilt hoac thdnh vidn co quan hd gia dinh gan gQi hoac true tilp.
Bang 1
sn 1 2 3
4
5 S
7
8
C3u hoi
Anh'chi cd quan tam den cu5c CMCN 4 0^
Tac dong cQa cu&c CMCN 4.0 den ngh^ ciia Anh'chi Id gl7 Cac cau hoi v£ u f hoi Cacli Sici\ lliien chat luaiQ c6nq vi6c va dich vu Ca hoi khai th^c dQ lieu ( 1 ^ ini h69 viec SLI dung dO hen) Mo rOng c i c ptiirung tier vS cong cude nanq cao hifiu qua va chat luonqc6nqui&c
M6 t6ag cac loai Oicli vu c6 Ih^ duoc cung cap cho kliach hang M6 rong ihi truflna 6i cuno C&D dich vu cho cSc auoc aia khSc Tu dOng hoa d raoi giai doan, giiip cac kiem toan vifin dS dang thu Ihap Itifing tin Iheo
lfioiqianlhi[cl6 Tao thuan len cho viec khai thac vd Inch xuat du lieu Cai thien chat li/onq do \\&u (chinti xdc hon va chi Uet hon)
Cai Ihifin truvfin dS lieu cho viec l l o kg hoach va ouan Iv NSng cao do tin cay vd mUc dO lifin quan cCia Ijao cao
Lien quan den thdch t h u t
Cfing nghe m f l khiSn nhiSu ky thudt vd phucnig phdp truySn Ihflrg tr6 nfin xau di hoac
Cac van dS dao dire ngh^ nghiep se thay d a Nhu cau v6 nhdn vien In ihiJc. cap nhat cflng nghe thong hn Nhu cau dau tuvao cac hd thono cOnq nqhd cao d^ tfing hao va ohdn tich dCr lieu
Canh tranh dang k^, thi p h i n gi^m Lien quan d£n mile d6 triSn khai Lien quan den ql^l phdp Phat Iri^n vd tnen khai cdc cflnq cu hfl Ira ThiSt lap mOi trndno trno dunq conq nphe Md rflnq dich vu ngoai cac dich vu bao htem Dmh huOng Irong vide chuan bi ngufin luc va chinh sach Tanq cuonq ddo lao irng dunq cOnq nghe thflnq tin cho nguoi lao dflng
Se phai c3l gidm danq ke sfi iuong nhdn vidn cua ho Cac hiep hoi chuv§n nqhiep monq mu3n Bo Tdi chinh ho trfl
H i Ira cac unq dunq ky thuat di kiem loan Bao tao nhdn luc co Irinh do cOnq nghe Ihonq tin
Cac t r U o r g dai hoc monn muon Ddo tao y.4 loSn vS kiem todn vfli linq dung conq nqh6 UiOnq tin
Ddo tao chuven sdu vfi CSnq nghe thfinq tin
M d t d o (11
No.
2 D 0 0 0 0 0 0 0 0 0 0 3 33 2 0 0 28 0 0 0 0 2 61 2 1 0 2
%
0 9 7 % 0 00%
0 0 0 % 0.00%
0 0 0 % 0,00%
0.00%
0.00%
0 0 0 % 0 0 0 % 0 00%
0 00%
146%
16 02%
0 97%
0 00%
0 00%
13 59%
0 00%
0 0 0 % 0 0 0 % 0 00%
0 9 7 % 29 6 1 %
0 97%
0 d 9 %
0 00%
0 98%
(21 No.
9 6 7 6 1 6 18 13 7 4 4 14 17 30 4 3 8 136
17 11 33 23 14 43 5 S 3 9
%
4 37%
2 9 1 %
3 4 0 % 2,91%
0 4 9 % 2 9 1 % 8,74%
6 3 1 % 3 4 0 % 1 9 4 % 1 9 4 % 6 80%
8 25%
1456%
1 9 4 % 1 4 6 % 3 88%
66,02%
8 2 5 % 5 3 4 % 16 02%
1117%
6 80%
20 87%
2 4 3 % 3 88%
146%
4 39%
131 No.
68 21 57 37 51 63 63 53 50 40 57 54 83 SB 50 65 25 168 145 137 154 134 94 63 72 57 85
%
3 3 0 1 % 24 76%
2 7 6 7 % 1796%
24 76%
30 58%
30 58%
25,73%
24.27%
1942%
2 7 6 7 % 26,21%
40 29%
4 2 7 2 % 2 4 2 7 %
31 55%
1214%
31 55%
70 39%
66 50%
74 76%
65 05%
4 5 6 3 %
3058%
34 95%
2780%
41 46%
(4) No, 106 139
134 152 137 125 105 124 124 145 133 127
86 45 123 122 99 11 19 44 29 22 50 5 103 97 106 83
%
51 46%
6748%
6 5 0 5 % 7 3 7 9 % 6650%
6063%
5 0 9 7 % 60,19%
6019%
7 0 3 9 % 6 4 5 6 % 61.65%
41-75%
2184%
6214%
48,06%
5,34%
9.22%
21.36%
14,08%
1068%
2 4 2 7 % 2 4 3 %
50 00%
47 09%
5 1 7 1 % 40 49%
No.
21 10 8 11 17 1?
20 16 25 17 12 11 17 10 22 24 34 6 2 6 7 7 6 3 33 28 39 26 5)
%
10 ig"*
485%
388% 534% 825% 583% 9,71% 7,77% 1214%
825% 583% 5 34%
825% 4 85% 1068% 1165%
16 50%
2 9 1 %
097% 2 9 1 % 340% 340% 2,91% 1,45%
1602% 13 59%
19,02%
12,68%
(Nguon: Ldm Ti dn Khanh, 2018)
M//i r/ii Mf''/fjdji 9' Mimn hdn dd' //iduii JJ/20JS
Nghien cilTu trao floi
5.1.5 Tu each nghe nghiep Nhdn vidn k^ todn - ki^m todn phai tudn thu phdp luat cung nhu- cdc quy dinh trong ngdnh. Bdn canh dd, can trdnh cudng didu hod nang luc ehuydn mdn, vd trinh dd hay kinh nghiem cua ban thdn Idm giam uy tin nghd nghidp.
4.2 Trdnh cdc ngay cff xdm pham dao ddc nghe nghiep
Khi Idm vide trong mdi tn/dng ke todn, mot sd nguy co co th^ gdy tdn hai d^n hanh vi dao ddc md nhdn vidn ke toan cd th^ gap phai Id: {1} Nguy eo do tlf loi; (2) Nguy co tu kiem tra; (3) Nguy CO ve sy bdo chda; (4) Nguy co td su quen thudc; hoac (5) Nguy co bj de doa.
Ban chat vd mdc dd nghidm trong cua cdc nguy co Id khdc nhau, nhdn vidn ke todn cdn loai trd hoac giam cac nguy cd ddn mdc thap nhat co t h i bang vide td chdi thi/c hidn hoac de xuat mflt phuong dn hcfp 1;^ khdc hoac rOt hop ddng Idm viSc. Nhin ehung, cdc nhdn vidn kd todn can nhdn thdc daoc cac nguy co ndy ddng thdi tim kidm giai phdp d^ bao vd uy tin cCia ban thdn, bao vd cdc chuan muc dao ddc nghd nghidp,
5. Vai tro eua DN va cd quan nha nddc
Cude CMCN 4.0 dat ra nhieu co hdi cho cac DN nhung cOng mang theo do nhdng thdch thdc. D l bdo vd loi ich chung, DN Vidt Nam can tao dieu kien eho nhdn vign kd todn hodn thdnh dung nhigm vu vd nguydn tac dao ddc cOa mtnh, bang viec thiet lap he thdng kilm sodt ndi bd (van ban, quy djnh, chfnh sdch) nham tranh hoac giam thieu cdc nguy co xdm hai dao ddc nghd nghidp k^ toan. Khi cd tinh hudng phdt sinh, lanh dao DN se dua vao hd thdng kiem soat ndi bd do d l dua ra quydt djnh.
Trong thdi dai edng nghe, cdc hanh vi sai pham cdng trd ngn tinh vi hon bao gid hdt, nha nudc va t l chdc hiep hoi hdnh nghe kd toan can cd giai phdp hidu qua, de ngan chan vd xd phat nhdng hdnh vi phi dao ddc, khuyen khieh, ddng vien, khen thudng cac ca nhdn, t l chdc dat tieu chi minh bach, trung thi/c vd khdng gdy sai Idch thdng
tin tdi ehinh trude vd sau kiem toan, thanh tra kilm tra.
6. Vai tro cua trudng dai hoc Theo sd lieu thdng kd cCia Bd Lao ddng - Thuong binh va Xd hdi, lidn tiep td Quy 1/2016 den nay, nhu eau tim viec Idm thudc nhdm ngdnh ke toan - kilm todn dao ddng td 23% den 35,5% trong ting sd nhu cau tim vide trdn thj tnrdng lao dong, cao hon rat nhidu so vS cac nhdm ngdnh khac nhu tdi chfnh - ngdn hdng, quan trj kinh doanh. Trong khi xu thd cija ngdnh ke todn hidn nay dang can chat luong chd khdng phai sd luong. Nhu vay, vai trd dau tidn ci!ia tnrdng dai hgc la xdc djnh dung nhu cau cCia xa hdi vd dao tao ra nhdng nhdn vidn kd toan dung chat cCia thdi dai 4.0, cu the la chuong trinh dao tao phai duoc thay doi eho diing xu the, ddo tao sdu ve CNTT dau tu vdo cdng nghe giup sinh vien cd co hdi thuc hdnh nhieu hon.
Bdn canh kien thdc chuyen mdn, sinh vidn ngdnh ke todn can duoc tao didu kidn de ren luyen ky ndng vd thuc hdnh xd ly cdc tinh hudng lien quan ddn dao ddc nghe nghiep. Qua do, smh vidn CO the dp dung kien thdc dd hpc vdo viec giai quyet cdc tinh hudng dua ra, giup sinh vidn tu tin hon khi va cham vdo thuc td sau khi ra trudng.
Ddc bidt, nhd trudng ndn tham khao y kiln cCia cac ehuydn gia kd todn, cdc hiep hdi ehuydn nghidp {nhu VAA, ICAEW, VACPA, ACCA) de chon loc ra cdc tinh hudng cu the, sat vdi thuc te.
Sau khi smh vidn dua ra giai phdp xd ly tinh hudng, giang vidn hoac ehuydn gia can nhan xet va gdp y nham khuyin khich sinh vidn hoc hdi them nhdng kinh nghidm quj? bdu.
Tdm lai, phan thuc hdnh ndy se trd thdnh mdt trong nhdng didu kidn bat budc ddi vdi sinh vien chuyen ngdnh ke todn, nham dam bao smh vidn tich luy dupe kinh nghiem ngay td trong giang dudng.
K^t luan
Cudc CMCN 4.0 mang den nhieu \g\
ich cho cd nhdn ngudi ke todn ndi rieng vd cho DN noi chung, neu nhu nhdn vien ke todn vd ca chu DN cd du ban
linh duong dau vdi nhdng thach thdc ve cdng nghd cung nhu bao ve nguyen tac dao ddc nghd nghiep. Nhan vidn ke todn trudc hit phai ndng cao nang luc chuyen mdn, chju khd hpc tdp vd cap nhat kien thdc ve cdng nghd va tinh hinh kinh te-xa hdi trong vd ngodi nudc neu khdng mudn nam trong sd nhdn vidn bi sa thai trong tuong lai gan. Hon thd nda, nhdn vidn kd todn phai tudn Vnii chuan muc nghe nghidp, tu bao ve minh, ndng cao dao dde nghd nghidp cua chfnh minh, nham gdp phan ndng cao uy tfn vd trach nhidm ddi vdi xd hdi. DN, co quan nha nudc cijng ddng vai trd to Idn trong viec khuyen khfch vd hop tac d l nhan vien ke todn khdng bj roi vao cac tinh hudng xam pham dao dde nghd nghiep. Ridng trudng dai hoc, noi ddo tao cdc nhdn vidn ke toan trong tuong iai, can tao dilu kien cho sinh vign va cham thuc te, giLip sinh vign rdn luydn ky nang giai quyet cdc tinh hudng trong ehuygn mdn vd ndng cao nguydn tac dao ddc trong nghe ke todn.D
Tdi lieu tham khdo
1 B6 T^i chinh. (2015). Chuin mirc dao d&c nghe ngtii6p ke toan - kim toin. Ha N6i
2 Hoang Ninh Chi & NguySn Thi Thanh Thim. (2017). Dao dCrc nghe nghiep Ite to6n- Kiem loan trong cuoc CMCN 4.0. Truy cap tir http://tapchitaichinh vn/nghien-cuu--trao- doi/trao-dol-binh-iuan/dao-duc-nghe-nghiep-ke- toan-kiem-toan-irong-cuoc-cach-mang-cong- nghiep-40-131541.htmi.
3 Tong cue Thong Ke, Ban tin cap nhat thong tin thi Imang lao dong Viet Nam.
4. Khanh, LT (2018) Impact of industnal revolution 4.0 (industry 4.0) to the accounting profession in Vietnam. ICFE 2018, 346
5- Klaus Schwab. (2015). The Fourth Industnal Revolution. Grown Publishing Group
6. NguySn Thi Thanh Tham (2018). Ketoan - kiem loan va cuoc CMCN 4.0. Tnjy cap tir http.//t3pchitaichinh.vn/tahchinh-kmh-doanh/tai- chinh-doanh-nghiep/ke-toan-kiem-toan-va-cuoc- cach-mang-cong-nghiep-40-136982.html
7 The Association of Certified Fraud Examiners (2016) Report to the nation occo- paSon fraud and abuse
8. The Association of Chartered CerliHed Accountants (&2016), Professional accountant - the future. Dnvers of change and future skills.
9. ThienHa. (2017). Nghe ke toin doi dien nguy ca tir robot. Truy cap tir https.//b3omoi.com/nghe-ke-toan-doi'dien- nguy-cO'tu-robot/c/23316090.epi
