KETOAN-KIEM TOAN
NANG CAO HIEU QUA DAO TAO KE TOAN, KIEM TOAN TAI CAC CO s6 DAO TAO
TRUCfC YEU CAU HOI NHAP
• TRAN THI HONG VAN
TOM TAT:
Trong thdi gian qua, cac trtfdng dai hpc cung nhtf cac td chtfc nghe nghiep da cd nhtfng ddng gdp to Idn trong viec dao tao vd bdi dtfdng ngudn nhdn Itfc ke toan. Tuy nhidn, mpt thtfc te'cho tha'y, cdng tae dao tao ke'toan d Viet Named cha't Itfdng cdn chtfa cao. Didu nay ddi hdiviecnangcaoddimditaicaccdsddaotaolampttrongnhffng vande cap thie't hien nay.
Bai vie't phdn tich va dat ra ydu cdu ddi mdi trong cdng tae dao tao, cap nhdt kid'n thtfc cho cac trtfdng dai hpc vd cac td chffc nghe nghiep ke' todn cua Viet Nam trtfdc yeu cau hdi nhap vdi qud'c td'.
TO khoa: Kd' toan, kiem toan, ddo tao, cd sd dao tao.
1. Dat va'n d^
Hoi nhdp qud'e td' dem lai nhieu ldi ich nhffng Cling dat ra khdng it nhffng thach thtfc cho Vidt Nam, dac biet Id trong ITnh vtfe ke' toan, kiem toan. Viet Nam dtfdc xem la yd'u thd'khi gia nhdp v^o thi trtfdng khu vtfe the' gidi bdi so' Itfdng cae cong ty dich vu ke'toan, kiem todn cdn qud It oi, chat Itfdng dich vu chffa tffdng xffng vdi ydu cdu ck nen kinh td'. Do dd, cha't Iffdng va ngudn Itfc ke'toan, kiem toan can phai thay ddi sao cho phu hdp vdi nhu cau thffc te'. Khdng chi cd vay, chiing ta cung caned mot qua trinh ddo tao bai ban, lidn luc ca trffdc vd sau khi lam nghe. Dieu nay ddng vai tro quan trong trong vide tao ra ngudn nhdn liJc dau vao ciia thj trtfdng lao ddng, can di tat
^6n dau, thay ddi ttf duy de hpi nhap tff cdc Wcfng dai hpc la didu can thie't vd nen Iam,
2. Thifc trang dao tgo nganh Ke' toan - Kiem toan
Thdi did'm hien nay ca nffde cd khoang 300 IrUdng dang ddo tao nganh Ke'toan va Kidm toan
d nhi^u ca'p bac khdc nhau, ttf trung ca'p, cao dang, dai hoc, cao hoc va tid'n sT vdi du cac he chinh quy vd khdng chinh quy. Chtfdng trinh dao tao (CTDT) bac dai hoe ciia mdt sd'trtfdng trong nhffng nam gan day cd nhieu cdi tie'n can ban ve cd ndi dung Idn hlnh thtfc, ke ca qud'c te hda CTDT bang each Idng ghep cac mdn hpc ke'toan qud'c te' giang day bang tie'ng Anh hoac lien ket vdi CTDT cua cdc trtfdng dai hpc trdn the' gidi.^
Tuy nhien, phan Idn ndi dung cdc mdn hpc kd' todn trong CTDT ciia cac trtfdng van hodn toan dtfa trdn VAS va cdc Che do ke' toan Viet Nam Mac du VAS dtfdc soan thao trdn nen tang tham khao IAS, nhtfng VAS vdn cdn khoang each kha Idn dd' ed the hda hdp vdi qud'c te Ben canh dd, each trien khai giang day cdc mdn hpc kd' toan tai cdc trtfdng dai hoc hien nay nang ve mat ky thuat, chu yd'u la ky thuat tinh toan, ghi chep ti mi cae nghidp vu kinh td'vao sd sach ke'todn va cud'i Cling lap cac BCTC. Vi vdy, ne'u IFRS dtfdc phep dp dung tai Viet Nam thi vide dtfa IFRS vao CTDT ciia cdc trtfdng se gap nhieu khd khan va
S o 4 - T h d n g 3/2020 301
TAP CHi CONG THiriTNG
thach thtfc. Vdy ndn, ne'u khong cd nhffng thay ddi va each tid'p can mdi, khi Viet Nam ap dung IFRS, sinh vidn ciia cac trtfdng se ra't khd khan de tid'p can, ttf dd se chiu thiet thdi trong mdi trtfdng eanh tranh ve ngudn Itfc lao ddng trong khu vtfe va thd' gidi.
Bd Tai chinh ciing nhan dinh rd van de ngudn nhdn Itfc ddng vai tro then chd't, quye't dinh de'n stf thanh eong trong viec ap dung IFRS tai Viet Nam. Dac bidt, theo TS. Vff Dffc Chinh - Vu trtfdng Vu Chd' do Ke' toan vd Kiem toan, Bd Tai chinh, ngudn nhan Itfc trong nffdc nhin chung chtfa dtfdc dao tao ve IFRS, thie'u cac chuyen gia cd kinh nghidm trong viec thffc hanh IFRS. Phan Idn sinh vidn td't nghiep tff cac trtfdng dai hpc chtfa dtfdc trang bi nhffng kie'n thtfc cd ban ve IFRS do hau hd't cac trffdng dai hpe chtfa giang day ea ve mat noi dung eung nhtf phtfdng phap nghidn cffu IFRS.
Dac bidt cdc cd sd dao tao (cdc trtfdng dai hpc, Hiep hpi Kie'm toan vien hanh nghe Vidt Nam (VACPA) va cac ddn vj ddo tao trong ntfdc) tai Viet Nam hien cbtfa cd chtfdng trinh dao tao ve IFRS mpt each he thd'ng. Hidn mdi cd mdt sd'to chffc nghd nghiep qud'c te', nhtf: Hiep hdi Kd'todn Anh qud'c (ACCA), Hidp hdi Ke' todn cdng chffng Australia (CPA Australia), Vidn Ke' toan Cdng chtfng Anh va xff Wales (ICAEW) cd chffdng trinh dao tao IFRS cho mdt sd' it hpc vien. Mdt so' cong ty kiem todn nhff edc edng ty trong nhdm Big 4 ciing mdi chi ddo tao IFRS chu yd'u cho nhan vidn trong cdng ty. Tuy nhidn, dai bp phan ke' toan vien tai cac doanh nghiep Viet Nam la nhffng ngffdi trffc tie'p lap BCTC deu ehffa dffdc dao tao vd tid'p can IFRS. Hau nhff cdc trtfdng dai hpc chtfa tridn khai viec ddo tao IFRS cho sinh vidn dan de'n tinh trang sinh vidn sau khi ra trtfdng khong cd nhieu kid'n thffc ve IFRS. Ngodi ra, ban than cd quan thud' ciing nhtf cdc cdn bo thue" deu chtfa nam rd ve cac chuan mtfc ciia IFRS nen khi Iam theo IFRS thi chenh lech giffa thu nhdp chiu thue' va Idi nhuan ke' todn se ngay cang khac biet. Do vdy, van cdn xay ra nhtfng tranh luan giffa ed quan thue' va doanh nghidp khi cdc c6 quan ndy nhdn dffde bd BCTC theo IFRS tff phia cac doanh nghiep.
Qua khao sat cdc doanh nghidp Viet Nam, dai bp phan ke toan vidn deu ehffa dffdc dao tao ve IFRS ndn stf sdn sang dp dung IFRS cdn h^n che', nhieu doanh nghidp cd tam ly ngai thay ddi. Ong Chris Fabling, Chuyen gia cao cap quan ly tai chinh Ngdn hang Thd' gidi cho bie't them, Viet Nam dd'i mat vdi mdt so' thdch thffc khi ap dung va thffc hidn IFRS nhtf xay dtfng nang Itfc cho ngudn nhan Itfc phu trach ve quan tri doanh nghiep, chuan bi bao cdo tai chinh, cac kiem toan vidn, ngtfdi sff dung; nhu cau ctn phai thiet lap nganh nghe ddnh gid dpc lap dd cd the tuan thu vdi eac chuan danh gia cho muc dich bao cdo tai chinh; c^n phai nang cd'p hd thd'ng giao due tai ehinh ke'toan; trien khai thtfc hie nhe thd'ng gidm sat cong manh me.
Nhff vay, khi IFRS dffdc dp dung, Viet Nam phai chii ddng chuan bi eac ngudn Iffc de trien khai thffe hien mdi cd hidu qua, nhtfng trong nhieu yd'u to tae dpng de'n vide thffc thi, tdi cho rdng ye'u to' con ngtfdi la vd ciing quan trpng.
Vide chuan bi mdt Itfc Itfdng Iao ddng tre cd kid'n thtfc va ky ndng van dung IFRS la nhiem vu cda cdc trtfdng dai hpc va cao dang cd dao tao nganh Kd' toan dang boat dpng tai Viet Nam. Tff trtfdc de'n nay, cac mdn hpc kd' todn tai chinh trong CTDT nganh Ke' toan cua cac trtfdng dai hpc phdn Idn chi giang day CMKT Viet Nam. Mac dii VAS dtfdc soan thao trdn nen tang cua CMKT qudc td, nhtfng kha nang hda hdp qud'c td' ciia VAS cdn nhieu ban chd'. Vay khi IFRS dffdc phep ap dung tai Viet Nam, cdc ddn vi ddo tao se tid'p cdn vd tri^n khai de gidi thidu cac khai nidm, ndi dung IFRS trong CTDT cua nganh Ke toan nhff the' nao cho hidu qua.
Ben eanh dd, cac trffdng dai hpc (DH) cd dao tao ke' toan d Viet Nam hien nay chia thanh 2 khuynh htfdng: cff nhan kd' toan dinh htfdng han lam/nghidn ctfu (DH Kinh te'qud'c dan; DH Kinh te'TP.HCM,.,.) va eff nhan ke toan dinh htfdng thtfc hanh (DH Tai chinh - Ke todn, DH Kinh td' - Ky thudt Cdng nghidp,...). Vide cac trtfdng Itfa chpn dinh htfdng dao tao se ehi phd'i manh de'n nhan thffc, chu trffdng, xac dinh mue tieu, phtfdng phap td chtfc dao tao va dae bidt Id chtfdng tnnh dao tao nganh Ke' todn. Chinh dieu nay da chi
302 So 4-Thdng 3/2020
KETOAN-KIEM TOAN
pho'i manh de'n vide dao tao ke' toan qu^e td' tai cac cd sd dao tao trong thdi gian qua.
3. Giai phap nang cao hi^u qua dao t^o ke' toan - kiem toan tai cac cd sd dao tao
Trong thdi gian tdi, eae ed sd dao tao can tdp tmng Iam td't cac nhidm vu sau:
Mot Id, cdn thd'ng nha't nhan thffc va cd stf quan tam thffc sff cua cdc cd quan quan ly nha ntfdc theo tinh than cua Luat Kd' toan (so' 88/2015/QH 13): Td chtfc nghe nghidp ve kd'todn dffde bdi dtfdng, cap nhat kid'n thffc cho ngtfdi Iam ke toan, kd' todn vien hanh nghe vd thffc hien mdt so' nhiem vu lidn quan de'n hoat dpng ke" toan do Chinh phii quy dinh (Dieu 70).
Hai td. dao tao va bdi dtfdng nghiep vu la mpt thi trtfdng md, nhu cdu Idn, nhtfng cung Id mdt thi trtfdng, mdt ITnh vtfe eung cap dich vu cd sff canh tranh rat khoe Iidt vdi stf tham gia cua rat nhieu Itfc ltfdng: Cdc vien, trtfdng, cdc trung tdm vd thdm ehi ca cae doanh nghiep,... trong ntfdc vd ngoai ntfdc,... Vi vay, de thanh cdng va duy tri td't cdng vide nay, cIn quan tam nang cao eha't Itfdng dao tao, hud'n luydn, doi mdi thtfdng xuyen chtfdng tnnh, npi dung, da dang hda hinh thtfc ddo tao hua'n luydn, nang cao cha't Itfdng giang vien, to chffc Idp hpc vd phffdng phdp giang day. Cdn phai that linh boat, cd nhieu ehffdng trinh, nhieu ndi dung ddo tao, nhieu hinh thffc td chffc phO hdp vdi cac dd'i ttfdng hpc vien da dang. Can chu ddng ndm bat nhu can cua hpc vidn, cua xa hdi de to chffc cac khda dao tao, kip thdi, thie't thffc vd hieu qua.
Ba Id, ve nhan thtfc, can coi trpng, quan tdm nhieu hdn nffa nhiem vu dao tao, bdi dffdng nghiep vu cho hpc vidn. Ddy khdng chi la trach nhidm gdp phan ndng eao nang lffc, tnnh do ehuyen mdn, ky nang nghe nghiep cho hpc vidn, ma cdn giiip hp trong ttfdng lai cd the lam tot chtfc ndng ke' toan, kiem toan.
Bon Id, cdc chtfdng trinh hdp tac phdt trien ngudn nhan Itfc vdi cac td chtfc dao tao tam quoc te'ke't hdp he thd'ng trtfdng dai hpc, eao dang cua Viet Nam cd vai trd quan trpng trong viec thtfc hien mue tieu nay. Viec hdp tac gitfa td ehffc hpc thuat vdi nhau nhtf gitfa cdc trtfdng dai hoe va cdc td chffe ddo tao cung khdng cdn qua xa la. Tuy nhidn, vide hdp tac giffa To chffc hoc thudt va mpt Td chtfc nghe nghidp qud'c td', dtfa ra chtfdng trinh dao tao chat itfdng, cd tinh tfng dung cao giup sinh vidn sdn sang nam bat cd hdi nghe nghiep ngay khi ra trtfdng lai Id mdt btfdc di cdn nhilu mdi me va dtfdc xem Id phii hdp vdi thtfc tiSn.
Nam la. vide nang cao chat Itfdng ngudn nhan Itfc ndi chung va trong linh vtfe ke' toan, tai chinh, kinh doanh ndi rieng khdng chi trdng chd tff phia nha trtfdng, ma can stf chii ddng ttf nhieu phia.
Trong dd, bao gdm stf chu ddngttf ban than ngtfdi lao ddng, stf dau ttf tim hieu, cung nhtf dinh htfdng nghe nghidp nghiem tuc ttf phia hpc vidn. Hpc vidn dtfdc htfdng nghiep cu the' se hieu rd nhu c^u, nang lffc cua minh. Vi vay, hpc vien can chu dong cap nhdt va trang bi nhffng kid'n thtfc, ky nang mem, dac bidt la ky nang nghe nghiep can thie't de sdn sang nam bat cd hpi nghe nghiep ngay sau khi ra trffdng*
TAI LIEU THAM KHAO:
/. Hd Thi Ngoc Hd (2016), Ke'todn Viel Nam trong dieu kien hgi nhap TPP vd AEC, Ky ye'u hgi thdo qudc gia - Dgi hoc Kinh le'qudc ddn.
2.Qudchdi(2015). Ludt Ke'todn VielNam, ndm20!5.
3.Trdn Manh Ddng - Nguyen Thiiy Hong (2015), IFRS: 10 ndm dp dung vd binh ludn. Tap chi Ketoan vd Kiem todn, 143-27-29.
4. va HUu Diic (2016). Ndng tuc canh tranh qudc gia trong ITnh vUc kelodn - Nghien cUu so sdnh Singapore vd Viel Nam, Ky ye'u hgi thdo qudc gia - Dgi hoc Kinh tequoc dan.
So 4-Thang 3/2020 303
TAP CHi CONG THIfdNG
Ngay nh$n bai: 5/2/2020
Ngay phan bi^n danh gia va su'a chiJa: 15/2/2020 Ngay chap nh3n dang bai: 25/2/2020
Thdng lin tdc gid:
ThS. TRAN THI HONG VAN
Khoa Ke'toan -Trtfcfng Dai hpc Kinh td'- Ky thu0t cdng nghiep
IMPROVING THE QUALITY OF ACCOUNTING TRAINING ACTIVITIES OF VIETNAM'S UNIVERSITIES AND ACCOUNTING
PROFESSIONAL ORGANIZATIONS
• Master. TRAN THI HONG VAN Faculty of Accounting University of Economics - Technology for Industries
Abstract:
In order to fulfil the task of training and retraining accounting human resources, universities and accounting professional organizations have made great contributions to the development of Vietnam's accounting field in recent years. However, the quality of accounting training activities is still quite \ow. Therefore, it is necessary for universities and accounting professional organizations to innovate their accounting training activities. In order to successfully ffnplement International Financial Reporting Standards (IFRS) in Vietnam in coming years, it requires high-quality accountants who have profound understanding about the IFRS, The article analyzes and presents requirements for the innovation in accounting training activities of Vietnam's universities and accounting professional organizations.
Keywords: Accounting, auditing, training, traming institutions, international integration.
3 0 4 S o 4 - T h o n g 3 / 2 0 2 0
