{"id":1883,"date":"2017-08-23T10:08:20","date_gmt":"2017-08-23T03:08:20","guid":{"rendered":"http:\/\/khoahocnganhang.org.vn\/news\/?p=1883"},"modified":"2017-08-23T17:54:16","modified_gmt":"2017-08-23T10:54:16","slug":"can-co-chien-luoc-giao-duc-tai-chinh-o-viet-nam","status":"publish","type":"post","link":"http:\/\/khoahocnganhang.org.vn\/news\/vi\/can-co-chien-luoc-giao-duc-tai-chinh-o-viet-nam\/","title":{"rendered":"C\u1ea7n c\u00f3 chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t Nam"},"content":{"rendered":"

Song song v\u1edbi qu\u00e1 tr\u00ecnh t\u1ef1 do h\u00f3a t\u00e0i ch\u00ednh, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u0111\u00e3 kh\u00f4ng c\u00f2n xa l\u1ea1 \u1edf nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 th\u1ea5y \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh b\u1eb1ng vi\u1ec7c \u0111\u01b0a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh tr\u1edf th\u00e0nh m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia. Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u00f2n kh\u00e1 m\u1edbi v\u00e0 nhi\u1ec1u ng\u01b0\u1eddi d\u00e2n c\u00f2n ch\u01b0a nh\u1eadn th\u1ee9c r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh n\u00f3i ri\u00eang v\u00e0 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh n\u00f3i chung \u0111\u1ed1i v\u1edbi \u0111\u1eddi s\u1ed1ng b\u1ea3n th\u00e2n, n\u1ec1n kinh t\u1ebf v\u00e0 t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd kh\u00e1i qu\u00e1t c\u00e1c kh\u00e1i ni\u1ec7m c\u0103n b\u1ea3n, vai tr\u00f2, xu h\u01b0\u1edbng th\u1ebf gi\u1edbi \u0111\u1ed1i v\u1edbi gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 th\u1ef1c tr\u1ea1ng hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t Nam v\u00e0 qua \u0111\u00f3 cho th\u1ea5y vi\u1ec7c \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh qu\u1ed1c gia l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 th\u00fac \u0111\u1ea9y t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n \u1edf Vi\u1ec7t Nam.<\/p>\n

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  1. Kh\u00e1i ni\u1ec7m v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh v\u00e0 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh<\/strong><\/li>\n<\/ol>\n

    (i) Gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh<\/strong><\/p>\n

    Theo OECD (2005), gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 \u201cm\u1ed9t qu\u00e1 tr\u00ecnh trong \u0111\u00f3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng\/nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea3i thi\u1ec7n s\u1ef1 hi\u1ec3u bi\u1ebft v\u1ec1 c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh, c\u00e1c kh\u00e1i ni\u1ec7m v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh, d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin, h\u01b0\u1edbng d\u1eabn v\u00e0 t\u01b0 v\u1ea5n kh\u00e1c m\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c k\u1ef9 n\u0103ng, s\u1ef1 t\u1ef1 tin \u0111\u1ec3 nh\u1eadn bi\u1ebft c\u00e1c r\u1ee7i ro c\u0169ng nh\u01b0 c\u01a1 h\u1ed9i t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, ho\u1eb7c bi\u1ebft c\u00e1ch t\u00ecm ki\u1ebfm s\u1ef1 gi\u00fap \u0111\u1ee1, v\u00e0 h\u00e0nh \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1eb1m c\u1ea3i thi\u1ec7n t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.\u201d<\/p>\n

    (ii) Hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh<\/strong><\/p>\n

    \u0110\u1ebfn nay, m\u1ed9t \u0111\u1ecbnh ngh\u0129a chung v\u1ec1 \u201chi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh\u201d v\u1eabn ch\u01b0a c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t, m\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh hay thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng nghi\u00ean c\u1ee9u, ch\u01b0\u01a1ng tr\u00ecnh tri\u1ec3n khai c\u1ee7a m\u1ed7i t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ho\u1eb7c qu\u1ed1c gia. Tuy nhi\u00ean, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng kh\u00e1i ni\u1ec7m c\u1ee7a OECD b\u1edfi \u0111\u1ecbnh ngh\u0129a n\u00e0y ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng nh\u00e2n t\u1ed1 c\u01a1 b\u1ea3n c\u1ee7a hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh. Theo \u0111\u00f3, hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u1ed5ng h\u1ee3p nh\u1eadn th\u1ee9c, ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng, th\u00e1i \u0111\u1ed9 v\u00e0 h\u00e0nh vi t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh v\u00e0 cu\u1ed1i c\u00f9ng \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u00e0i ch\u00ednh (OECD, 2012).<\/p>\n

    Nh\u01b0 v\u1eady, hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 coi l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh. Nh\u1edd gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh, con ng\u01b0\u1eddi m\u1edbi c\u00f3 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh. Th\u00f4ng qua hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi vi\u1ec7c th\u00fac \u0111\u1ea9y t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n \u1edf m\u1ed7i qu\u1ed1c gia.<\/p>\n

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    1. Vai tr\u00f2 c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh v\u00e0 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh trong t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n<\/strong><\/li>\n<\/ol>\n

      M\u1ed9t \u0111i\u1ec1u tra v\u1ec1 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi d\u00e2n do OECD\/INFE (2013) th\u1ef1c hi\u1ec7n v\u1edbi nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 k\u1ebft lu\u1eadn, vi\u1ec7c thi\u1ebfu ki\u1ebfn th\u1ee9c v\u1ec1 \u0111\u1eb7c \u0111i\u1ec3m c\u0169ng nh\u01b0 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn s\u1ef1 thi\u1ebfu t\u1ef1 tin, c\u00f3 h\u00e0nh vi ng\u1ea1i ti\u1ebfp c\u1eadn v\u00e0 th\u00e1i \u0111\u1ed9 kh\u00f4ng tin t\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra r\u00e0o c\u1ea3n l\u1edbn trong vi\u1ec7c ti\u1ebfp c\u1eadn c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u00ednh th\u1ee9c, gia t\u0103ng s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi kh\u00f3 ti\u1ebfp c\u1eadn s\u1ea3n ph\u1ea9m ng\u00e2n h\u00e0ng, th\u00fac \u0111\u1ea9y s\u1ef1 xu\u1ea5t hi\u1ec7n c\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh phi ch\u00ednh th\u1ee9c (th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh \u0111en). Gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 cung c\u1ea5p nh\u1eefng ki\u1ebfn th\u1ee9c c\u1ea7n thi\u1ebft v\u1ec1 s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c cho ng\u01b0\u1eddi d\u00e2n, t\u1ea1o ni\u1ec1m tin v\u00e0 s\u1ef1 t\u1ef1 tin \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ti\u1ebfp c\u1eadn \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 s\u1eb5n c\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u00ednh th\u1ee9c, h\u1ea1n ch\u1ebf s\u1ef1 m\u1edf r\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh phi ch\u00ednh th\u1ee9c, tr\u1ef1c ti\u1ebfp th\u00fac \u0111\u1ea9y t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n \u1edf m\u1ed7i qu\u1ed1c gia.<\/p>\n

      B\u00ean c\u1ea1nh \u0111\u00f3, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u00f2n h\u1ed7 tr\u1ee3 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u00e0 n\u1ec1n kinh t\u1ebf, l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a qu\u1ed1c gia. C\u1ee5 th\u1ec3, khi \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh, ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u00e0i ch\u00ednh c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng c\u00e1c lo\u1ea1i h\u00ecnh s\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh kh\u00e1c nhau \u0111\u1ec3 l\u1ef1a ch\u1ecdn ra s\u1ea3n ph\u1ea9m ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh b\u1ea3n th\u00e2n. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh ph\u1ea3i kh\u00f4ng ng\u1eebng c\u1ea3i ti\u1ebfn v\u00e0 s\u00e1ng t\u1ea1o c\u00e1c s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u kh\u00e1c nhau c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u00e0i ch\u00ednh, khi\u1ebfn th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh kh\u00f4ng ng\u1eebng c\u1ea1nh tranh, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh ph\u00e1t tri\u1ec3n v\u00e0 ho\u00e0n thi\u1ec7n h\u01a1n. H\u01a1n n\u1eefa, nh\u1edd gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh, c\u00e1 nh\u00e2n\/h\u1ed9 gia \u0111\u00ecnh s\u1ebd c\u00f3 xu h\u01b0\u1edbng ti\u1ebft ki\u1ec7m v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch t\u1ed1t h\u01a1n, gi\u00fap gia t\u0103ng ngu\u1ed3n l\u1ef1c ti\u1ebft ki\u1ec7m trong d\u00e2n, th\u00fac \u0111\u1ea9y ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 cho x\u00e3 h\u1ed9i, t\u1ea1o hi\u1ec7u \u1ee9ng t\u00edch c\u1ef1c cho \u0111\u1ea7u t\u01b0 v\u00e0 t\u0103ng tr\u01b0\u1edfng n\u1ec1n kinh t\u1ebf.<\/p>\n

      Th\u00eam v\u00e0o \u0111\u00f3, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh s\u1ebd gi\u00fap c\u00e1 nh\u00e2n\/h\u1ed9 gia \u0111\u00ecnh bi\u1ebft c\u00e1ch t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh, bi\u1ebft ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u1eefng sai ph\u1ea1m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c trung gian t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng h\u01a1n, gi\u1ea3m nh\u1eb9 ngu\u1ed3n l\u1ef1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0o vi\u1ec7c gi\u00e1m s\u00e1t, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd sai ph\u1ea1m, v\u00e0 tr\u00ean h\u1ebft l\u00e0 t\u1ea1o m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf – t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh, b\u1ec1n v\u1eefng l\u00e0m c\u01a1 s\u1edf cho t\u1eebng c\u00e1 nh\u00e2n, doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n, c\u1ea3i thi\u1ec7n kinh t\u1ebf, r\u1ed3i t\u1eeb \u0111\u00f3 l\u1ea1i t\u1ea1o ra \u0111\u1ed9ng l\u1ef1c m\u1edbi cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh n\u00f3i ri\u00eang v\u00e0 n\u1ec1n kinh t\u1ebf n\u00f3i chung, h\u00ecnh th\u00e0nh m\u1ed9t v\u00f2ng tr\u00f2n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u1edbi nh\u1eefng b\u01b0\u1edbc ti\u1ebfn m\u1edbi trong \u0111\u1eddi s\u1ed1ng kinh t\u1ebf – x\u00e3 h\u1ed9i.<\/p>\n

      Nh\u01b0 v\u1eady, th\u00f4ng qua gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh, hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 g\u00f3p ph\u1ea7n tr\u1ef1c ti\u1ebfp gia t\u0103ng s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh ti\u1ebfp c\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, th\u00fac \u0111\u1ea9y t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n m\u00e0 c\u00f2n gi\u00e1n ti\u1ebfp h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau qu\u1ed1c gia nh\u01b0 th\u00fac \u0111\u1ea9y lu\u00e2n chuy\u1ec3n d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 ti\u1ebft ki\u1ec7m trong x\u00e3 h\u1ed9i, t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 c\u1ea1nh tranh l\u00e0nh m\u1ea1nh cho th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, h\u01b0\u1edbng t\u1edbi ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 to\u00e0n di\u1ec7n cho m\u1ed7i qu\u1ed1c gia.<\/p>\n

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      1. Hi\u1ec7n tr\u1ea1ng gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh v\u00e0 m\u1ee9c \u0111\u1ed9 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam<\/strong><\/li>\n<\/ol>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u1ec1 m\u1ee9c \u0111\u1ed9 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh, c\u00e1c cu\u1ed9c \u0111i\u1ec1u tra nghi\u00ean c\u1ee9u cho th\u1ea5y ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t ng\u01b0\u1eddi d\u00e2n n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u v\u00f9ng xa \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi th\u1ef1c tr\u1ea1ng n\u0103ng l\u1ef1c hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh kh\u00e1 th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi v\u00e0 trong khu v\u1ef1c. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn t\u1ef7 l\u1ec7 ng\u01b0\u1eddi ti\u1ebfp c\u1eadn \u0111\u1ebfn d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u1ee7a Vi\u1ec7t Nam r\u1ea5t th\u1ea5p (theo WB, Vi\u1ec7t Nam ch\u1ec9 c\u00f3 31% ng\u01b0\u1eddi d\u00e2n c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, v\u00e0 v\u1edbi v\u00f9ng n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u v\u00f9ng xa th\u00ec con s\u1ed1 n\u00e0y c\u00f2n th\u1ea5p h\u01a1n, 27%), khi\u1ebfn Vi\u1ec7t Nam ch\u1ec9 \u0111\u1ee9ng 103\/144 v\u1ec1 m\u1ee9c \u0111\u1ed9 s\u1eb5n c\u00f3 v\u1ec1 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh trong B\u00e1o c\u00e1o c\u1ea1nh tranh to\u00e0n c\u1ea7u 2015 \u2013 2016 c\u1ee7a Di\u1ec5n \u0111\u00e0n kinh t\u1ebf th\u1ebf gi\u1edbi (World Economic Forum \u2013 WEF). Cu\u1ed9c \u0111i\u1ec1u tra c\u1ee7a Standard & Poor n\u0103m 2014 v\u1ec1 m\u1ee9c \u0111\u1ed9 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh cho th\u1ea5y Vi\u1ec7t Nam \u1edf v\u1ecb tr\u00ed th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f9ng khu v\u1ef1c (B\u1ea3ng 1) b\u1edfi ch\u1ec9 \u00bc d\u00e2n s\u1ed1 tr\u01b0\u1edfng th\u00e0nh c\u00f3 n\u0103ng l\u1ef1c \u2018hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh\u2019.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
        B\u1ea3ng 1 \u2013 \u0110i\u1ec1u tra v\u1ec1 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u c\u1ee7a Standard & Poor\u2019s n\u0103m 2014<\/strong><\/td>\n<\/tr>\n
        Qu\u1ed1c gia<\/strong><\/td>\nNg\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh c\u00f3 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh (%)<\/strong><\/td>\n<\/tr>\n
        Campuchia<\/td>\n18<\/td>\n<\/tr>\n
        Trung Qu\u1ed1c<\/td>\n28<\/td>\n<\/tr>\n
        Indonesia<\/td>\n32<\/td>\n<\/tr>\n
        Malaysia<\/td>\n36<\/td>\n<\/tr>\n
        Philippines<\/td>\n25<\/td>\n<\/tr>\n
        Th\u00e1i Lan<\/td>\n27<\/td>\n<\/tr>\n
        Vi\u1ec7t Nam<\/strong><\/td>\n24<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u0110i\u1ec1u tra m\u1edbi nh\u1ea5t c\u1ee7a OECD v\u00e0 ADBI n\u0103m 2016 c\u0169ng ch\u1ec9 ra ch\u1ec9 s\u1ed1 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u1ee7a Vi\u1ec7t Nam l\u00e0 th\u1ea5p nh\u1ea5t (11.6) so v\u1edbi m\u1ed9t s\u1ed1 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn so s\u00e1nh trong khu v\u1ef1c v\u00e0 qu\u1ed1c t\u1ebf (H\u00ecnh 1)<\/p>\n

        H\u00ecnh 1 \u2013 Ch\u1ec9 s\u1ed1 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t s\u1ed1 n\u01b0\u1edbc<\/strong><\/p>\n

        Ngu\u1ed3n: OECD & ADBI (2016)<\/em><\/p>\n

        \u1ede Vi\u1ec7t Nam, trong nh\u1eefng n\u0103m qua, \u0111\u00e3 xu\u1ea5t hi\u1ec7n m\u1ed9t s\u1ed1 ch\u01b0\u01a1ng tr\u00ecnh th\u00fac \u0111\u1ea9y gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh nh\u1eb1m n\u00e2ng cao hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh do m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh tri\u1ec3n khai. \u0110\u1ed1i t\u01b0\u1ee3ng m\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y h\u01b0\u1edbng \u0111\u1ebfn c\u0169ng r\u1ea5t \u0111a d\u1ea1ng, t\u1eeb h\u1ecdc sinh ti\u1ec3u h\u1ecdc, trung h\u1ecdc, sinh vi\u00ean \u0111\u1ea1i h\u1ecdc \u0111\u1ebfn nh\u1eefng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u00e0i ch\u00ednh. H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u0169ng r\u1ea5t \u0111a d\u1ea1ng: l\u1edbp h\u1ecdc ngo\u1ea1i kh\u00f3a, gameshow; t\u1ecda \u0111\u00e0m, video h\u01b0\u1edbng d\u1eabn k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 gi\u1edbi thi\u1ec7u c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\u2026 Ti\u00eau bi\u1ec3u c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng ty t\u00e0i ch\u00ednh nh\u01b0: HSBC, Qu\u1ef9 Citi Foundation, C\u00f4ng ty Visa International, Home Credit Vietnam,\u00a0 Sacombank, Creative Wealth Vi\u1ec7t nam\u2026<\/p>\n

        M\u1ed9t s\u1ed1 ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh ti\u00eau bi\u1ec3u c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/p>\n

          \n
        • Ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u1ee7a HSBC: Ch\u01b0\u01a1ng tr\u00ecnh JA More than Money cho h\u1ecdc sinh ti\u1ec3u h\u1ecdc, th\u01b0 vi\u1ec7n t\u00e0i ch\u00ednh tr\u1ef1c tuy\u1ebfn, Ch\u01b0\u01a1ng tr\u00ecnh \u201cqu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 h\u01b0\u1edbng nghi\u1ec7p\u201d d\u00e0nh cho sinh vi\u00ean.<\/li>\n
        • Qu\u1ef9 Citi Foudation \u2013 Ch\u01b0\u01a1ng tr\u00ecnh \u201cGi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh cho h\u1ecdc sinh ph\u1ed5 th\u00f4ng trung h\u1ecdc\u201d<\/li>\n
        • C\u00f4ng ty Visa International \u2013 Ch\u01b0\u01a1ng tr\u00ecnh \u201cGi\u00e1o d\u1ee5c k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi\u201d<\/li>\n
        • Sacombank \u2013 Ch\u01b0\u01a1ng tr\u00ecnh \u201c Gi\u00e1o d\u1ee5c con tr\u1ebb v\u1ec1 t\u00e0i ch\u00ednh\u201d<\/li>\n
        • Home Credit Vi\u1eb9tnam \u2013 Ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/li>\n
        • Creative Wealth Vietnam: Ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh cho gia \u0111\u00ecnh \u2013 thanh thi\u1ebfu ni\u00ean v\u00e0 ng\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh.<\/li>\n<\/ul>\n

          Nh\u00ecn chung, t\u1ea5t c\u1ea3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh tr\u00ean m\u00e0 m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng ty t\u00e0i ch\u00ednh tri\u1ec3n khai \u0111\u1ec1u l\u00e0 nh\u1eefng n\u1ed9i dung gi\u00e1o d\u1ee5c t\u01b0\u01a1ng \u0111\u1ed1i m\u1edbi m\u1ebb, mang t\u00ednh b\u1ed5 tr\u1ee3 cao, c\u00f3 th\u1ec3 cung c\u1ea5p nhi\u1ec1u ki\u1ebfn th\u1ee9c b\u1ed5 \u00edch \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi tham gia c\u00f3 c\u01a1 h\u1ed9i ti\u1ebfp x\u00fac v\u00e0 c\u1ea3i thi\u1ec7n n\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh, c\u00f3 \u00fd ni\u1ec7m v\u1ec1 vi\u1ec7c l\u00ean k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n, \u0111\u1ea7u t\u01b0 v\u00e0 ti\u1ebft ki\u1ec7m\u2026 Tuy nhi\u00ean, v\u1edbi c\u00e1ch th\u1ee9c tri\u1ec3n khai v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng t\u1edbi, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh n\u00e0y v\u1eabn c\u00f3 nh\u1eefng m\u1ee5c ti\u00eau ri\u00eang r\u1ebd, t\u00e1ch bi\u1ec7t, ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o v\u1ea5n \u0111\u1ec1 th\u01b0\u01a1ng m\u1ea1i, qu\u1ea3ng b\u00e1 h\u00ecnh \u1ea3nh, s\u1ea3n ph\u1ea9m c\u1ee7a t\u1ed5 ch\u1ee9c, qua \u0111\u00f3 g\u00f3p ph\u1ea7n n\u00e2ng cao l\u1ee3i nhu\u1eadn, th\u1ecb ph\u1ea7n\u2026theo ng\u1eafn h\u1ea1n ch\u1ee9 ch\u01b0a mang t\u00ednh ch\u1ea5t m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh t\u1ea7m c\u1ee1 qu\u1ed1c gia, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c quy m\u00f4 v\u00e0 c\u00f3 l\u1ed9 tr\u00ecnh d\u00e0i h\u1ea1n ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau n\u00e2ng cao hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh cho c\u1ed9ng \u0111\u1ed3ng.<\/p>\n

          B\u00ean c\u1ea1nh c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng ty t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi Vi\u1ec7t nam l\u00e0 nh\u1eefng c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc hi\u1ec7n \u0111ang tri\u1ec3n khai c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u00f4ng tin tuy\u00ean truy\u1ec1n \u0111\u1ec3 n\u00e2ng cao nh\u1eadn bi\u1ebft c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u1ec1 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng nh\u01b0 tuy\u00ean truy\u1ec1n b\u1eb1ng t\u1edd r\u01a1i, website, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u00e1o \u0111i\u1ec7n t\u1eed, b\u00e1o in, tuy\u00ean truy\u1ec1n tr\u00ean \u0111\u00e0i ph\u00e1t thanh, ph\u00e1t s\u00f3ng tr\u00ean truy\u1ec1n h\u00ecnh..\u00a0 Tuy nhi\u00ean, \u0111\u00e2y ch\u1ec9 l\u00e0 nh\u1eefng ch\u01b0\u01a1ng tr\u00ecnh tri\u1ec3n khai ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau n\u00e2ng cao ni\u1ec1m tin c\u00f4ng ch\u00fang, ch\u1ee7 y\u1ebfu tuy\u00ean truy\u1ec1n v\u1ec1 ch\u00ednh s\u00e1ch ch\u1ee9 ch\u01b0a ph\u1ea3i l\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh qu\u1ed1c gia v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi d\u00e2n. C\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y tuy \u0111\u00e3 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng n\u00e2ng cao hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi d\u00e2n nh\u01b0ng ch\u01b0a c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh kh\u1ea3o s\u00e1t \u0111o l\u01b0\u1eddng hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ch\u00fang, hay t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n nh\u01b0 nhi\u1ec1u t\u1ed5 ch\u1ee9c tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n

            \n
          1. Xu h\u01b0\u1edbng th\u1ebf gi\u1edbi v\u1ec1 x\u00e2y d\u1ef1ng Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh<\/strong><\/li>\n<\/ol>\n

            V\u1edbi vai tr\u00f2 tr\u1ecdng y\u1ebfu c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a n\u1ec1n kinh t\u1ebf – x\u00e3 h\u1ed9i trong m\u1ed7i qu\u1ed1c gia nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean, c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf nh\u01b0 OECD v\u00e0 WB c\u0169ng nh\u01b0 nhi\u1ec1u qu\u1ed1c gia cam k\u1ebft t\u0103ng c\u01b0\u1eddng t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n \u0111\u1ec1u nh\u1eadn \u0111\u1ecbnh x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh l\u00e0 c\u1ea7n thi\u1ebft. Theo k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t c\u1ee7a OECD\/INFE (2015) th\u00ec \u0111\u00e3 c\u00f3 59 qu\u1ed1c gia \u0111\u00e3, \u0111ang x\u00e2y d\u1ef1ng, tri\u1ec3n khai th\u1ef1c hi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh cho qu\u1ed1c gia c\u1ee7a m\u00ecnh c\u00f9ng 6 qu\u1ed1c gia kh\u00e1c c\u0169ng b\u1eaft \u0111\u1ea7u c\u00f3 d\u1ef1 \u0111\u1ecbnh x\u00e2y d\u1ef1ng Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi qu\u1ed1c gia. So v\u1edbi con s\u1ed1 36 n\u01b0\u1edbc tri\u1ec3n khai n\u0103m 2012, s\u1ef1 gia t\u0103ng m\u1ea1nh m\u1ebd c\u1ee7a c\u00e1c qu\u1ed1c gia th\u1ef1c thi\u00a0 chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh n\u0103m 2015 \u0111\u00e3 cho th\u1ea5y vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 tri\u1ec3n khai Chi\u1ebfn l\u01b0\u1ee3c l\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n tr\u1ee5 c\u1ed9t gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh trong t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n \u1edf m\u1ed7i qu\u1ed1c gia.<\/p>\n

            V\u1ec1 m\u1eb7t \u0111\u1ed1i t\u01b0\u1ee3ng, h\u1ea7u h\u1ebft ch\u00ednh ph\u1ee7 c\u00e1c qu\u1ed1c gia n\u00e0y \u0111\u1ec1u x\u00e1c \u0111\u1ecbnh to\u00e0n d\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng m\u1ee5c ti\u00eau c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh qu\u1ed1c gia, nh\u01b0ng b\u00ean c\u1ea1nh \u0111\u00f3 c\u0169ng x\u00e1c \u0111\u1ecbnh nh\u1eefng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u ti\u00ean c\u1ee5 th\u1ec3. Trong 35 n\u01b0\u1edbc tr\u1ea3 l\u1eddi kh\u1ea3o s\u00e1t c\u1ee7a OECD\/INFE n\u0103m 2012, c\u00f3 t\u1edbi h\u01a1n m\u1ed9t n\u1eeda (52%) cho bi\u1ebft m\u1ee5c ti\u00eau gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh l\u00e0 t\u1edbi to\u00e0n d\u00e2n, 18% cho bi\u1ebft th\u00eam r\u1eb1ng ngo\u00e0i m\u1ee5c ti\u00eau to\u00e0n d\u00e2n, h\u1ecd c\u0169ng t\u1eadp trung v\u00e0o m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh. Th\u1ebf h\u1ec7 tr\u1ebb (thanh thi\u1ebfu ni\u00ean) th\u01b0\u1eddng l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u ti\u00ean c\u1ee7a \u0111a s\u1ed1 c\u00e1c qu\u1ed1c gia th\u1ef1c thi Chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia v\u1ec1 t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, ti\u1ebfp \u0111\u00f3 l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ec5 b\u1ecb t\u1ed5n th\u01b0\u01a1ng (t\u00f9y thu\u1ed9c v\u00e0o ho\u00e0n c\u1ea3nh c\u1ee7a t\u1eebng qu\u1ed1c gia). D\u00f9 v\u1eady, m\u1ed9t \u0111\u1eb7c \u0111i\u1ec3m chung trong chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c qu\u1ed1c gia n\u00e0y l\u00e0 \u0111\u1ec1u d\u1ef1a tr\u00ean c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng m\u1ee5c ti\u00eau \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u0169ng nh\u01b0 c\u00e1c n\u1ed9i dung gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p. V\u00ed d\u1ee5 nh\u01b0 ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u1edf m\u1ecdi c\u1ea5p h\u1ecdc (t\u1eeb c\u1ea5p 1 cho \u0111\u1ebfn c\u1ea5p 3, cao \u0111\u1eb3ng, \u0111\u1ea1i h\u1ecdc, tr\u01b0\u1eddng d\u1ea1y ngh\u1ec1) \u0111\u1ec3 h\u01b0\u1edbng t\u1edbi gi\u1edbi tr\u1ebb, ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh h\u01b0\u1edbng t\u1edbi ph\u1ee5 n\u1eef (\u1edf Brazil, \u1ea4n \u0110\u1ed9, Malaysia Indonesia, \u1ea2 – r\u1eadp X\u00ea-\u00fat v\u00e0 Th\u1ed5 Nh\u0129 K\u1ef3), d\u00e0nh cho ng\u01b0\u1eddi nh\u1eadp c\u01b0 (Canada, Malaysia, Indonesia v\u00e0 Mexico), c\u00e1c ch\u1ee7 doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba (Brazil, \u1ea4n \u0110\u1ed9, Th\u00e1i Lan, Malaysia, \u1ea2 – r\u1eadp x\u00ea-\u00fat v\u00e0 T\u00e2y Ban Nha), ng\u01b0\u1eddi lao \u0111\u1ed9ng, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 ng\u01b0\u1eddi gi\u00e0 (Malaysia, Brazil, Canada, Trung Qu\u1ed1c, H\u00e0n qu\u1ed1c, Th\u1ed5 Nh\u0129 K\u1ef3 v\u00e0 M\u1ef9), ng\u01b0\u1eddi t\u00e0n t\u1eadt (Malaysia, Indonesia, L\u00e0o, Th\u00e1i Lan)<\/p>\n

            B\u1ea3ng 2: M\u1ee9c \u0111\u1ed9 tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh qu\u1ed1c gia \u1edf c\u00e1c n\u01b0\u1edbc<\/strong>,<\/strong> 2015<\/strong><\/p>\n\n\n\n\n\n\n\n
            Chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia<\/strong><\/td>\nT\u1ed5ng<\/strong><\/td>\nN\u01b0\u1edbc<\/strong><\/td>\n<\/tr>\n
            C\u00e1c n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n v\u00e0 \u0111ang \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u ti\u00ean ho\u1eb7c \u0111ang tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c th\u1ee9 hai<\/td>\n11<\/td>\n\u00dac, C\u1ed9ng h\u00f2a S\u00e9c, Nh\u1eadt b\u1ea3n, Malaysia, H\u00e0 Lan; Niu Di L\u00e2n; Singapore, Slovakia; T\u00e2y Ban Nha; Anh; M\u1ef9<\/td>\n<\/tr>\n
            C\u00e1c n\u01b0\u1edbc \u0111\u00e3 tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c (\u0111\u1ea7u ti\u00ean)<\/td>\n23<\/td>\nArmenia; B\u1ec9; Brazil; Canada; Croatia; \u0110an M\u1ea1ch; Estonia; Ghana; H\u1ed3ng K\u00f4ng; Trung Qu\u1ed1c; \u1ea4n \u0110\u1ed9; Indonesia; C\u1ed9ng h\u00f2a Ailen; Israel; H\u00e0n Qu\u1ed1c; Latvia; M\u00f4 \u2013 r\u00f4 – c\u00f4; Nigeria; B\u1ed3 \u0110\u00e0o Nha; Li\u00ean bang Nga; Slovenia; Nam Phi; Th\u1ee5y \u0110i\u1ec3n; Th\u1ed5 Nh\u0129 K\u1ef3<\/td>\n<\/tr>\n
            C\u00e1c n\u01b0\u1edbc \u0111ang x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia (ch\u01b0a tri\u1ec3n khai)<\/td>\n25<\/td>\nArgentina; Chi-l\u00ea; Trung Qu\u1ed1c; C\u00f4 – l\u00f4m – bia; Costa\u00a0 Rica; El Salvador; Ph\u00e1p; Guatemala; Kenya; Kyrgyzstan; Lebanon; Malawi; M\u00ea \u2013 xi – c\u00f4; Pakistan; Paraquay; Peru; Ph\u1ea7n Lan; Ru-ma-ni; \u1ea2 – r\u1eadp X\u00ea \u00fat; Serbia; Tanzania; Th\u00e1i Lan; Uganda; Uruguay; Zambia<\/td>\n<\/tr>\n
            C\u00e1c n\u01b0\u1edbc \u0111\u00e3 b\u1eaft \u0111\u1ea7u c\u00e2n nh\u1eafc\u00a0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia (ch\u01b0a tri\u1ec3n khai)<\/td>\n6<\/td>\n\u00c1o; Macedonia (FYROM); Philippines; Ukraine; Zimbabwe.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            (<\/em>Ngu\u1ed3n: K\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u c\u1ee7a OECD\/INEF 2015<\/em>)<\/em><\/p>\n

            V\u1ec1 h\u00ecnh th\u1ee9c ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n, theo nghi\u00ean c\u1ee9u c\u1ee7a OECD, t\u1ed5 ch\u1ee9c \u0111\u1ee9ng ra ch\u1ee7 tr\u00ec, tri\u1ec3n khai th\u1ef1c hi\u1ec7n chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh th\u01b0\u1eddng l\u00e0 c\u00e1c c\u01a1 quan ph\u1ee5 tr\u00e1ch v\u1ec1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh nh\u01b0 Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng ho\u1eb7c B\u1ed9 t\u00e0i ch\u00ednh. Ch\u1eb3ng h\u1ea1n nh\u01b0 \u1edf Malaysia, Comlumbia, B\u1ed3 \u0110\u00e0o Nha, Philippines l\u00e0 Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng hay S\u00e9c, H\u00e0 Lan l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh. \u0110\u1eb7c bi\u1ec7t \u1edf m\u1ed9t s\u1ed1 n\u01b0\u1edbc nh\u01b0 Canada th\u00ec Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp ri\u00eang m\u1ed9t \u1ee7y ban chuy\u00ean tr\u00e1ch v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh. D\u00f9 c\u01a1 quan ch\u1ee7 tr\u00ec \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng th\u00ec vi\u1ec7c tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh lu\u00f4n \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a nhi\u1ec1u c\u01a1 quan c\u00f4ng quy\u1ec1n nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng, B\u1ed9 Gi\u00e1o d\u1ee5c \u2013 \u0110\u00e0o t\u1ea1o, B\u1ed9 K\u1ebf ho\u1ea1ch \u2013 \u0110\u1ea7u t\u01b0, B\u1ed9 Th\u1ed1ng k\u00ea v\u00e0 \u0110i\u1ec1u tra, B\u1ed9 Lao \u0111\u1ed9ng x\u00e3 h\u1ed9i, \u1ee6y ban ch\u1ee9ng kho\u00e1n, C\u01a1 quan b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi\u2026.<\/p>\n

            V\u1ec1 kinh ph\u00ed th\u1ef1c hi\u1ec7n, ch\u00ednh ph\u1ee7 th\u01b0\u1eddng x\u00e2y d\u1ef1ng m\u1ed9t qu\u1ef9 ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c t\u1eadp h\u1ee3p t\u1eeb nhi\u1ec1u ngu\u1ed3n nh\u01b0 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hay ngu\u1ed3n t\u1eeb c\u00e1c c\u00e1c c\u01a1 quan c\u00f4ng quy\u1ec1n (B\u1ed9 t\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng v\u00e0 c\u00e1c c\u01a1 quan l\u1eadp ph\u00e1p), ngu\u1ed3n \u1ee7ng h\u1ed9 t\u1eeb khu v\u1ef1c t\u01b0 nh\u00e2n v\u00e0 c\u00e1c khu v\u1ef1c kh\u00e1c (NGOs, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf).<\/p>\n

              \n
            1. Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u2013 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 th\u00fac \u0111\u1ea9y hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam<\/strong><\/li>\n<\/ol>\n

              Nh\u01b0 v\u1eady, qua nh\u1eefng ph\u00e2n t\u00edch tr\u00ean v\u1ec1 vai tr\u00f2 c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh, hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf tr\u00ean th\u1ebf gi\u1edbi, th\u1ef1c tr\u1ea1ng hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh v\u00e0 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t nam c\u0169ng nh\u01b0 xu h\u01b0\u1edbng tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh tr\u00ean th\u1ebf gi\u1edbi, c\u00f3 th\u1ec3 th\u1ea5y chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p kh\u1ea3 thi, l\u00e2u d\u00e0i, mang t\u1ea7m c\u1ee1 qu\u1ed1c gia \u0111\u1ec3 c\u00f3 th\u1ec3 n\u00e2ng cao hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh cho m\u1ecdi t\u1ea7ng l\u1edbp ng\u01b0\u1eddi d\u00e2n, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau kinh t\u1ebf -x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

              Theo \u0111\u00f3, m\u1ee5c ti\u00eau c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh s\u1ebd l\u00e0 h\u00ecnh th\u00e0nh n\u0103ng l\u1ef1c hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n (ki\u1ebfn th\u1ee9c, h\u00e0nh vi, th\u00e1i \u0111\u1ed9 v\u1ec1 t\u00e0i ch\u00ednh) cho th\u1ebf h\u1ec7 tr\u1ebb, nh\u1eefng ng\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh ch\u01b0a c\u00f3 ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh, nh\u1eefng ng\u01b0\u1eddi c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u1ea3 nh\u1eefng ng\u01b0\u1eddi y\u1ebfu th\u1ebf (ph\u1ee5 n\u1eef, ng\u01b0\u1eddi gi\u00e0, ng\u01b0\u1eddi t\u00e0n t\u1eadt).<\/p>\n

              Trong \u0111\u00f3, tr\u1ee5 c\u1ed9t xuy\u00ean su\u1ed1t chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t khung ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3ng d\u1ea1y v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh cho th\u1ebf h\u1ec7 tr\u1ebb t\u01b0\u01a1ng lai. Theo \u0111\u00f3, chi\u1ebfn l\u01b0\u1ee3c s\u1ebd thi\u1ebft l\u1eadp m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3ng d\u1ea1y gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh xuy\u00ean su\u1ed1t c\u00e1c c\u1ea5p h\u1ecdc, t\u1eeb c\u1ea5p 1 cho \u0111\u1ebfn cao \u0111\u1eb3ng, \u0111\u1ea1i h\u1ecdc v\u1edbi m\u1ee5c ti\u00eau h\u00ecnh th\u00e0nh ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh v\u1eefng m\u1ea1nh v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng, \u0111\u1ecbnh h\u00ecnh th\u00f3i quen t\u1ed1t cho th\u1ebf h\u1ec7 tr\u1ebb ngay t\u1eeb b\u00e9, gi\u00fap th\u1ebf h\u1ec7 tr\u1ebb kh\u00f4ng b\u1ee1 ng\u1ee1 tr\u01b0\u1edbc v\u1ea5n \u0111\u1ec1 ti\u1ec1n b\u1ea1c v\u00e0 t\u00e0i ch\u00ednh khi b\u1eaft \u0111\u1ea7u b\u01b0\u1edbc v\u00e0o cu\u1ed9c s\u1ed1ng x\u00e3 h\u1ed9i ho\u1eb7c th\u1ef1c s\u1ef1 s\u1ed1ng t\u1ef1 l\u1eadp (th\u1eddi gian sau \u0111\u1ea1i h\u1ecdc). T\u00f9y theo n\u0103ng l\u1ef1c ti\u1ebfp thu, ti\u1ebfp nh\u1eadn ngu\u1ed3n ki\u1ebfn th\u1ee9c \u1edf m\u1ed7i c\u1ea5p h\u1ecdc m\u00e0 \u0111\u01b0a ra c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ecdc (curriculum) ph\u00f9 h\u1ee3p. Ngo\u00e0i ra, \u0111\u1ec3 tr\u00e1nh vi\u1ec7c ch\u1ec9 truy\u1ec1n t\u1ea3i ki\u1ebfn th\u1ee9c su\u00f4ng, c\u1ee9ng nh\u1eafc v\u00e0 thi\u00ean v\u1ec1 l\u00fd thuy\u1ebft, \u1edf m\u1ed7i c\u1ea5p h\u1ecdc \u0111\u1ec1u s\u1ebd \u0111\u01b0a ra c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i kh\u00f3a (extra curricurlum) li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c b\u00e0i h\u1ecdc v\u1ec1 t\u00e0i ch\u00ednh nh\u1eb1m t\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp thu v\u00e0 h\u1ecdc h\u1ecfi \u1edf h\u1ecdc sinh.\u00a0 Hi\u1ec7n nay, c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn v\u1ec1 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t d\u1ea1y h\u1ecdc gi\u1eefa \u0111\u00f4 th\u1ecb v\u00e0 v\u00f9ng n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u, v\u00f9ng xa, khi\u1ebfn cho vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t khung ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3ng d\u1ea1y th\u1ed1ng nh\u1ea5t \u1edf ph\u1ea1m vi qu\u1ed1c gia l\u00e0 kh\u00f3 kh\u0103n. H\u01a1n n\u1eefa, c\u00e1c v\u00f9ng n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u, v\u00f9ng xa kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00e0i ch\u00ednh \u0111\u1ec3 thi\u1ebft l\u1eadp c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i kh\u00f3a cho c\u00e1c em \u1ee9ng d\u1ee5ng th\u1ef1c ti\u1ec5n c\u1ee7a c\u00e1c b\u00e0i h\u1ecdc t\u00e0i ch\u00ednh tr\u00ean l\u1edbp. Th\u00eam v\u00e0o \u0111\u00f3, ch\u00ednh b\u1ea3n th\u00e2n gi\u00e1o vi\u00ean c\u00e1c c\u1ea5p v\u00e0 \u0111\u1ea1i h\u1ecdc \u1edf nhi\u1ec1u n\u01a1i c\u0169ng h\u1ea1n ch\u1ebf v\u1ec1 n\u0103ng l\u1ef1c hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh, g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u00e0o t\u1ea1o h\u01b0\u1edbng d\u1eabn gi\u00e1o vi\u00ean c\u00e1c c\u1ea5p h\u1ecdc v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh cho h\u1ecdc sinh c\u1ee7a m\u00ecnh. Do \u0111\u00f3, \u0111\u1ebfn nay, thi\u1ebft l\u1eadp m\u1ed9t khung ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3ng d\u1ea1y v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u1edf c\u00e1c c\u1ea5p h\u1ecdc v\u00e0 c\u00e1ch th\u1ee9c t\u1eadp hu\u1ea5n hi\u1ec7u qu\u1ea3 cho c\u00e1c gi\u00e1o vi\u00ean c\u00e1c c\u1ea5p h\u1ecdc v\u1eabn \u0111ang trong qu\u00e1 tr\u00ecnh nghi\u00ean c\u1ee9u v\u00e0 ho\u00e0n thi\u1ec7n.<\/p>\n

              Ngo\u00e0i gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u1edf th\u1ebf h\u1ec7 tr\u1ebb, m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh d\u00e0nh cho ng\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ho\u1eb7c ch\u01b0a c\u00f3 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 nh\u00f3m ng\u01b0\u1eddi y\u1ebfu th\u1ebf (ng\u01b0\u1eddi ph\u1ee5 n\u1eef, ng\u01b0\u1eddi t\u00e0n t\u1eadt) c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. M\u1ed9t gi\u1ea3i ph\u00e1p \u0111ang \u0111\u01b0\u1ee3c \u0111\u1ecbnh h\u01b0\u1edbng th\u1ef1c hi\u1ec7n l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh truy\u1ec1n h\u00ecnh v\u1ec1 gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh v\u1edbi nh\u1eefng ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft cho m\u1ecdi l\u1ee9a tu\u1ed5i trong khung th\u1eddi gian ph\u00e1t s\u00f3ng ph\u00f9 h\u1ee3p; \u0111\u1ed3ng th\u1eddi thi\u1ebft l\u1eadp m\u1ed9t trang \u0111i\u1ec7n t\u1eed (website) chuy\u00ean v\u1ec1 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi d\u00e2n c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadp. Gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t b\u1edfi v\u00ec vi\u1ec7c coi tivi \u0111\u00e3 tr\u1edf th\u00e0nh ph\u1ed5 bi\u1ebfn v\u00e0 r\u1ed9ng kh\u1eafp c\u1ea3 \u0111\u00f4 th\u1ecb v\u00e0 v\u00f9ng n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u, v\u00f9ng xa v\u00e0 m\u1ea1ng Internet c\u0169ng \u0111\u00e3 ph\u1ed5 c\u1eadp \u1edf nhi\u1ec1u v\u00f9ng \u1edf Vi\u1ec7t Nam.<\/p>\n

              \u00a0<\/strong>K\u1ebft lu\u1eadn<\/strong><\/p>\n

              Th\u1ef1c ti\u1ec5n nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 ch\u1ee9ng minh t\u1ea7m quan tr\u1ecdng c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh \u0111\u1ebfn m\u1ed7i ng\u01b0\u1eddi d\u00e2n, \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh b\u1ec1n v\u1eefng c\u1ee7a m\u1ed7i n\u1ec1n kinh t\u1ebf – x\u00e3 h\u1ed9i. \u0110i\u1ec1u n\u00e0y gi\u1ea3i th\u00edch cho xu h\u01b0\u1edbng x\u00e2y d\u1ef1ng Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p l\u00e2u d\u00e0i nh\u1eb1m t\u0103ng c\u01b0\u1eddng hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh \u1edf h\u01a1n 60 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Do \u0111\u00f3, \u0111\u1ec3 b\u1eaft k\u1ecbp xu h\u01b0\u1edbng th\u1ebf gi\u1edbi, \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng hi\u1ec3u bi\u1ebft t\u00e0i ch\u00ednh v\u00e0 qua \u0111\u00f3 th\u00fac \u0111\u1ea9y t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u00e0 h\u01b0\u1edbng t\u1edbi m\u1ed9t n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, c\u1ea7n thi\u1ebft ph\u1ea3i s\u1edbm x\u00e2y d\u1ef1ng v\u00e0 tri\u1ec3n khai Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t Nam. Tuy nhi\u00ean, kinh nghi\u1ec7m c\u00e1c qu\u1ed1c gia th\u1ef1c thi \u00a0Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh c\u0169ng cho th\u1ea5y c\u1ea7n c\u00f3 s\u1ef1 chung tay g\u00f3p s\u1ee9c c\u1ee7a m\u1ed7i c\u01a1 quan c\u00f4ng quy\u1ec1n c\u0169ng nh\u01b0 c\u1ee7a m\u1ed7i ng\u01b0\u1eddi d\u00e2n th\u00ec m\u1edbi c\u00f3 th\u1ec3 tri\u1ec3n khai th\u00e0nh c\u00f4ng Chi\u1ebfn l\u01b0\u1ee3c gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi to\u00e0n l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>\n

              T\u00e0i li\u1ec7u tham kh\u1ea3o<\/strong><\/p>\n

                \n
              1. Atkinson, A. v\u00e0 F. Messy. 2013. Promoting Financial Inclusion through Financial Education \u2013 OECD\/INFE Evidence, Policies and Practice, OECD Working Papers on Finance, Insurance and Private Pensions.<\/li>\n
              2. Hood, J., Stein, W., and McCann, C. 2009. Low-cost insurance schemes in Scottish social housing \u2013 an empirical study of availability and tenants\u2019 participation.<\/li>\n
              3. OECD. 2005. Improving Financial Literacy: Analysis of issues and policies.<\/li>\n
              4. OECD. 2012. PISA – Financial litercay Framework.<\/li>\n
              5. OECD.2015. National Strategies Financial Education Policy Handbook.<\/li>\n
              6. Schwab, K., Sala-i-Martin, X., & Brende, B. (2015). The Global Competitiveness Report 2015 \u2013 2016 (vol 5.)<\/li>\n<\/ol>\n

                ThS. Nguy\u1ec5n Th\u1ecb H\u01b0\u01a1ng Thanh<\/strong><\/em><\/p>\n

                Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c ng\u00e2n h\u00e0ng<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                Song song v\u1edbi qu\u00e1 tr\u00ecnh t\u1ef1 do h\u00f3a t\u00e0i ch\u00ednh, gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh \u0111\u00e3 kh\u00f4ng c\u00f2n xa l\u1ea1 \u1edf nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 th\u1ea5y \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh b\u1eb1ng vi\u1ec7c \u0111\u01b0a gi\u00e1o d\u1ee5c t\u00e0i ch\u00ednh tr\u1edf th\u00e0nh m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c qu\u1ed1c gia. Tuy …<\/p>\n","protected":false},"author":3,"featured_media":1885,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[50],"tags":[],"_links":{"self":[{"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/posts\/1883"}],"collection":[{"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/comments?post=1883"}],"version-history":[{"count":4,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/posts\/1883\/revisions"}],"predecessor-version":[{"id":1897,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/posts\/1883\/revisions\/1897"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/media\/1885"}],"wp:attachment":[{"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/media?parent=1883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/categories?post=1883"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/khoahocnganhang.org.vn\/news\/wp-json\/wp\/v2\/tags?post=1883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}