Quyết định 23/2004/QĐ-BGDĐT ban hành Bộ chương trình khung giáo dục đại học khối ngành Kinh tế- Quản trị Kinh doanh trình độ đại học, cao đẳng do Bộ trưởng Bộ Giáo dục và Đào tạo ban hành

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BỘ GIÁO DỤC VÀ ĐÀO TẠO -----	CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc -------
Số: 23/2004/QĐ-BGDĐT	Hà Nội, ngày 29 tháng 07 năm 2004

QUYẾT ĐỊNH

VỀ VIỆC BAN HÀNH BỘ CHƯƠNG TRÌNH KHUNG GIÁO DỤC ĐẠI HỌC KHỐI NGÀNH KINH TẾ- QUẢN TRỊ KINH DOANH TRÌNH ĐỘ ĐẠI HỌC, CAO ĐẲNG

BỘ TRƯỞNG BỘ GIÁO DỤC VÀ ĐÀO TẠO

Căn cứ Nghị định số 86/2002/NĐ- CP ngày 05/11/2002 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ, cơ quan ngang Bộ;
Căn cứ Nghị định số 85/2003/ NĐ- CP ngày 18/7/2003 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Giáo dục và Đào tạo;
Căn cứ Nghị định số 43/2000/NĐ- CP ngày 30/8/2000 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Giáo dục;
Căn cứ biên bản thẩm định ngày 25/10/2003 của Hội đồng tư vấn xây dựng Chương trình
khung giáo dục đại học khối ngành Kinh tế - Quản trị Kinh doanh trình độ đại học, cao đẳng;
Theo đề nghị của ông Vụ trưởng Vụ Đại học và sau Đại học,

QUYẾT ĐỊNH:

Điều 1. Ban hành kèm theo Quyết định này Bộ chương trình khung giáo dục đại học khối ngành Kinh tế- Quản trị Kinh doanh trình độ đại học, cao đẳng bao gồm 7 chương trình khung (của 5 ngành) sau:

1. Ngành Kinh tế, trình độ đại học;

2. Ngành Quản trị Kinh doanh, trình độ đại học;

3. Ngành Kế toán, trình độ đại học;

4. Ngành Tài chính- Ngân hàng, trình độ đại học;

5. Ngành Hệ thống Thông tin Kinh tế, trình độ đại học;

6. Ngành Quản trị Kinh doanh, trình độ cao đẳng;

7. Ngành Kế toán, trình độ cao đẳng.

Điều 2. Quyết định này có hiệu lực sau 15 ngày, kể từ ngày đăng Công báo. Bộ chương trình khung kèm theo Quyết định này được dùng trong các đại học, học viện, trường đại học và trường cao đẳng có nhiệm vụ đào tạo 7 chương trình khung trên ở trình độ đại học, cao đẳng và được áp dụng từ khoá tuyển sinh năm 2004.

Điều 3. Ông/ Bà Vụ trưởng Vụ Đại học và Sau Đại học chịu trách nhiệm hướng dẫn Giám đốc các đại học, học viện, Hiệu trưởng các trường đại học, trường cao đẳng xây dựng các chương trình giáo dục cụ thể của trường, tổ chức biên soạn và duyệt các giáo trình sử dụng chung theo quy định.

Điều 4.Các Ông/ Bà Chánh Văn phòng, Vụ trưởng Vụ Đại học và Sau Đại học, thủ trưởng các đơn vị có liên quan thuộc Bộ Giáo dục và Đào tạo, các Ông/ Bà Giám đốc các đại học, học viện và Hiệu trưởng các trường đại học, trường cao đẳng chịu trách nhiệm thi hành Quyết định này.

Nơi nhận :
-Uỷ ban VHGD– TNTN&NĐ của QH
- Hội đồng Quốc gia Giáo dục
- Văn phòng Chính phủ
- Ban Khoa giáo TW
- Bộ Tư pháp
- Công báo
- Các đại học, học viện, trường ĐH, CĐ
- Như điều 4 (để thực hiện)
- Lưu VP, Vụ PC , Vụ ĐH & SĐH

KT. BỘ TRƯỞNG
BỘ GIÁO DỤC VÀ ĐÀO TẠO
THỨ TRƯỞNG

Bành Tiến Long

FILE ĐƯỢC ĐÍNH KÈM THEO VĂN BẢN

THE MINISTRY OF EDUCATION AND TRAINING --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 23/2004/QD-BGDDT	Hanoi, July 29, 2004

DECISION

PROMULGATING THE HIGHER EDUCATION CURRICULUM FRAMEWORK FOR BACHELOR’S AND ASSOCIATE’S DEGREE EDUCATION IN ECONOMICS - BUSINESS ADMINISTRATION

THE MINISTER OF EDUCATION AND TRAINING

Pursuant to the Government’s Decision No. 86/2002/ND-CP dated November 5, 2002 on defining the functions, tasks, powers and organizational structure of Ministries and Ministry-level agencies;

Pursuant to the Government’s Decree No. 85/2003/ND-CP dated July 18, 2003 on defining the functions, tasks, powers and organizational structure of the Ministry of Education and Training;

Pursuant to the Government’s Decree No. 43/2000/ND-CP dated August 30, 2000 on specifying and providing instructions on the implementation of several articles of the Law on Education;

Pursuant to the appraisal record dated October 25, 2003 of the Advisory Council on development of the higher education curriculum framework for Bachelor’s and Associate’s degree education in economics - business administration;

After considering the request of the Director of the Department of the Undergraduate and Graduate Education,

...

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Article 1. This Decision encloses herewith the higher education curriculum framework for Bachelor’s and Associate’s degree education in Economics - Business Administration, including 7 curriculum frameworks for 5 fields of study as follows:

1. Economics curriculum designed for the Bachelor’s degree education;

2. Business administration curriculum designed for the Bachelor’s degree education;

3. Accounting curriculum designed for the Bachelor’s degree education;

4. Finance – Banking curriculum designed for the Bachelor’s degree education;

5. Economic information system curriculum designed for the Bachelor’s degree education;

6. Business administration curriculum designed for the Associate’s degree education;

7. Accounting curriculum designed for the Associate’s degree education.

Article 2. This Decision shall enter into force 15 days after the date of being published on the Official Gazette. The higher education curriculum framework annexed to this Decision shall apply to universities, academies, or colleges charged with using 7 abovementioned curriculum frameworks for the Bachelor’s and Associate’s degree education, and shall take effect from the 2004’s academic enrolment.

...

Article 4. Mr./Mrs. Chief of the Ministry’s Office, the Director of the Graduate and Postgraduate Education, the Heads of affiliates of the Ministry of Education and Training, and Mr./Mrs. Directors of universities, academies, and Presidents of colleges, shall be responsible for implementing this Decision.

PP. THE MINISTER OF EDUCATION AND TRAINING
THE DEPUTY MINISTER

Banh Tien Long

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Bachelor’s degree

Field of study: Economics

Code:

...

1. Educational objectives

Provide students with the Bachelor’s degree education in Economics to have good political qualities, moral standards and health conditions; train students to acquire thorough basic socio-economic knowledge, have professional economic abilities, and have a good command of policy analysis and planning as well as handle economic issues that belong to a wide range of fields and the national economy at all levels.

2. Curriculum framework

2.1. Minimum knowledge module and program duration

180 units of study (hereinafter referred to as UoS), exclusive of Physical Education (5 UoS) and National Defence Education (165 study periods)

Educational duration: 4 years

2.2. Curriculum structure UoS

2.2.1

Required general knowledge

...

2.2.2

Required professional knowledge

which at least includes the followings:

116

- Basic knowledge in the area of study

...

- Professional knowledge (including specialized knowledge)

- Complementary knowledge

- Field trip and dissertation (or graduation examination)

...

3. Required knowledge

3.1. List of compulsory courses

3.1.1. General educational knowledge 52 UoS

Marxist – Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

...

Scientific Socialism Studies

History of the Communist Party of Vietnam

Ho Chi Minh Ideology

...

Advanced Mathematics

Theory of Mathematical Probability and Statistics

General Law

...

General Computing

Physical Education

National Defence Education

165 study periods

...

3.1.2. Professional educational knowledge 44 UoS

a) Basic knowledge in the area of study 8 UoS

Microeconomics I

Macroeconomics I

b) Basic knowledge in the field of study 16 UoS

...

Econometrics I

History of Economic Theories

Principles of Economic Statistics

...

c) Professional knowledge 20 UoS

Microeconomics II

Macroeconomics II

...

Public Economics

Environmental Economics

3.2. Description of compulsory courses

1. Marxist – Leninist Philosophy: 6 UoS

...

2. Political and Economic Theory of Marxism-Leninism: 8 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

3. Scientific Socialism Studies: 4 UoS

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

4. History of the Communist Party of Vietnam: 4 UoS

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

5. Ho Chi Minh Ideology: 3 UoS

Contents are stipulated in the Decision No. 35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

6. Foreign language (elementary): 10 UoS

...

7. Advanced Mathematics: 6 UoS

Prerequisite: No

This course will provide students with the general knowledge about sets, relations, logic and induction as well as the basic knowledge about linear algebra and mathematical analysis which are really helpful in understanding decision-making models in the economic and administration sector, including n-dimensional vector spaces; matrices and determinants; systems of linear equations; quadratic forms; functions and limits; differential calculus of one-variable functions; multivariable functions and implicit functions; extremum problems; integral calculus; differential equations; difference equations.

8. Theory of Mathematical Probability and Statistics: 4 UoS

Prerequisite: Advanced Mathematics, General Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I, Macroeconomics I.

This course is composed of two modules which have relatively distinct structure but strictly connected contents as follows:

- The theoretical part of probability provides students with an introduction to the law of random phenomena.

- The part of Mathematical statistics shall comprise the following contents: theoretical bases for sample surveys known as the method rather commonly used in economic data investigations and surveys and sociological investigations; methods of statistical estimation and hypothesis test in researching actual issues, in general, and economic issues, in particular.

9. General Law: 3 UoS

...

This course provides students with a general overview of the most fundamental definitions and aspects of the State and Law system from the management science viewpoint. On that basis, students will be able to analyze the structure of the machinery of government, functions, powers and legal status of governmental organs of the Socialist Republic of Vietnam; the legality and organizational structure of legislative document system; several major contents of the Administrative Law, Civil and Criminal Laws.

10. General Computing: 4 UoS

Prerequisite: Advanced mathematics

This course provides economics – business administration students with fundamental knowledge about computing sciences from the viewpoint of users. This course provides 5 knowledge modules: 1/ Several basic issues relating to computing and computers. 2/ Operating systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use Excel worksheets 5/ Use basic Internet services This course will help students in improving skills in using computers and the most common software products.

11. Physical Education: 5 UoS

Contents are stipulated in the Decision No. 3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April 12, 1997 of the Minister of Education and Training.

12. National Defence Education: 165 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

13. Microeconomics I: 4 UoS

...

This course provides students with basic knowledge and basics of operations of the market economy through analysis of fundamental economic laws such as the law of supply, demand and competition. This course also encompasses behaviors of members in the economy such as consumers, enterprises and Government. After completion, students will be provided with analysis tools to be able to proceed to undertake the next courses.

14. Macroeconomics I: 4 UoS

Prerequisite: Advanced mathematics, Microeconomics I.

This course provides students with basic definitions of macroeconomics, including measure of gross national product and price levels in the economy. It also describes long-term behaviors of the economy, including elements of the long-term economic growth, unemployment and inflation; introduction to main ideologies of aggregate supply and demand and macroeconomic balance; short-term inflation and unemployment; introduction to macroeconomic issues of the open economy including balance of payments, foreign exchange rate and trade policies.

15. Econometrics: 4 UoS

Prerequisite: Theory of Mathematical Probability and Statistics, Advanced Mathematics, Microeconomics I, Macroeconomics I, General Computing.

This course provides students with estimation techniques, calibration of the regression model of an equation, and method of analyzing the technical and economic accuracy of models. It also provides students with how to apply quantitative analysis tools to several fundamental economic and business administration issues on the basis of using dedicated software products and databases in Vietnam.

16. History of Economic Theories: 4 UoS

Prerequisite: Political and Economic Theory of Marxism-Leninism

...

17. Principles of Economic Statistics: 4 UoS

Prerequisite: General Educational Knowledge, Microeconomics I, Macroeconomics I.

This course is logically designed to provide students with statistical investigation methods including collection of initial information about socio-economic phenomena and processing of collected information. It also provides students with methods of socioeconomic analysis which serve as the basis for estimating levels of future phenomena in order to support the decision-making process at the micro and macro scale.

18. Finance – Currency: 4 UoS

Prerequisite: Macroeconomics I, Microeconomics I.

This course provides students with basic knowledge such as financial and currency functions and structure of financial system in the economy; operations of financial markets, financial intermediaries, and public finance sectors; the state budget and fiscal policies, and operations of corporate finance sectors including capital, fund and capital management; operations of the banking system (commercial and central banks) all of which are aimed at stabilizing currency, supplying capital and payment services in the economy.

19. Microeconomics II: 4 UoS

Prerequisite: Microeconomics I

This course provides students with skills at analyzing behaviors of businesses, consumers and analysis of price-output determination elements in the market of commodities and production elements. It also provides knowledge about definitions of market mechanisms, and enables them to analyze existing disadvantages of the market and roles of the Government. Additionally, it also provides students with advanced tools in the general equilibrium analysis.

...

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with general knowledge about schools and different approaches to explanations about operation of the economy in the long or short term. It also provides students with general knowledge about basic macroeconomic policies and particular emphasis on management role and system of instruments of macroeconomic policies for the open economy. In addition, it also guides students through development of micro bases used as foundations of macro economic analysis.

21. Development Economics: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with knowledge about fundamental theories of economic development and practical application in developing countries; the core of economic growth and development; economic development issues posed for developing countries; economic growth, change in the economic structure, connection between economic growth and welfare development for the people; elements influencing the economic growth including labor, natural capital and technology; elements affecting the economic growth including agricultural and rural development policies, industrial, financial and foreign trading policies. In addition, students will gain some insight into application of such knowledge to the economic development strategy in Vietnam.

22. Public Economics: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with basic knowledge, including the nature and contents of the public sector and laws of its development in an organic relationship with the private sector; difficulties and failures of the private sector as the basis for demanding the Government’s interventions; evaluation of the Government’s interventions according to the standards of economic efficiency and guarantee of social equality such as policies on public expenditures and taxes as well as the impact of these policies on benefits of different entities in society. From that point, these will be supplemented and improved to correspond to the economic development over periods of time.

23. Environmental Economics: 4 UoS

...

This course provides students with basic knowledge including the relationship between sustainable economic environment and development; the nature of environment systems; environmental quality economics; basic skills of economic analysis affecting environment; essential principles and skills in analysis of expenses, benefits and environment; major instruments of environmental management.

4. Instructions for using the curriculum framework for Economics for designing specific educational programs

The educational curriculum framework refers to governmental regulations on the minimum knowledge structure, module and contents required for specific fields of study and suitable for each educational level. This shall serve as the basis for assisting the Ministry of Education and Training in managing the educational quality at all of undergraduate degree educational establishments across the country.

4.1. The curriculum framework for higher education in Economics is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to formulate the specific educational program of each educational establishment on condition that total knowledge modules are not less than 180 UoS (exclusive of the Physical and National Defence education).

4.2. Professional knowledge (if any) in economics may be designed by each narrowed-down sector of economics or directed towards the development of professional knowledge through other second major. The difference in the educational curriculum between majors shall be restricted to 20% of general knowledge about such major.

4.3. Complementary knowledge (if any) can be designed to follow either of directions:

- Subjects should be chosen in a relatively free manner and related to different disciplines provided that they are helpful for students to gain greater competence in their profession after graduation.

- Courses with contents of the second field of study other than economics should be designed to serve the purpose of helping expand students’ scope of operations after graduation. In case knowledge module provided in the second field of study equals or exceeds 25 UoS, the newly-developed educational program will be based on the major-minor structure. In case knowledge module provided in the second field of study exceeds 45 UoS, the newly-developed educational program will be based on the double-major structure.

In some special case, when the newly-developed educational program meets regulations on the curriculum framework for two different fields of study, graduate students shall be awarded double undergraduate degrees. It is certain that, in this case, knowledge module of the whole educational program and educational duration will be far greater than those of the educational program based on the abovementioned structure.

...

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Bachelor’s degree

Field of study: Business administration

Code:

(Issued together with the Decision No. 23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29, 2004)

1. Educational objectives

Provide students with the Bachelor’s degree education in Business Administration to have good political qualities, moral standards and health conditions; train students to acquire thorough basic knowledge about the economy, society and business administration, and professional skills in business administration; demonstrate their capability of outlining business policies, strategies and plans, and organizing business activities and incorporate new companies. Graduate students will be qualified to mainly work for companies that belong to different economic sectors.

2. Curriculum framework

...

180 units of study (hereinafter referred to as UoS), exclusive of Physical Education (5 UoS) and National Defence Education (165 study periods).

Educational duration: 4 years

2.2. Curriculum structure UoS

2.2.1

Required general knowledge

(exclusive of Physical and National Defence Education)

2.2.2

Required professional knowledge

...

116

- Basic knowledge in the area of study

- Basic knowledge in the field of study

- Professional knowledge (including specialized knowledge)

...

- Complementary knowledge

- Field trip and dissertation (or graduation examination)

3. Compulsory knowledge modules

3.1. List of compulsory courses

3.1.1. General educational knowledge 52 UoS

...

Marxist-Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

Scientific Socialism Studies

...

Ho Chi Minh Ideologies

Foreign Language

Advanced Mathematics

...

Theory of Mathematical Probability and Statistics

General Law

General Computing

...

Physical Education

National Defence Education

165 study periods

*Exclusive of courses 11 and 12

3.1.2. Professional educational knowledge 36 UoS

a) Basic knowledge in the area of study 8 UoS

...

Macroeconomics I

b) Basic knowledge in the field of study 12 UoS

Basic Marketing

...

Econometrics I

c) Professional knowledge 16 UoS

Management Studies

...

Human Resource Management

Financial Management

3.2. Description of compulsory courses

1. Marxist – Leninist Philosophy: 6 UoS

...

2. Political and Economic Theory of Marxism-Leninism: 8 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

3. Scientific Socialism Studies: 4 UoS

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

4. History of the Communist Party of Vietnam: 4 UoS

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

5. Ho Chi Minh Ideology: 3 UoS

Contents are stipulated in the Decision No. 35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

6. Foreign language (elementary): 10 UoS

...

7. Advanced Mathematics: 6 UoS

Prerequisite: No

8. Theory of Mathematical Probability and Statistics: 4 UoS

Prerequisite: Advanced Mathematics, General Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I, Macroeconomics I.

This course is composed of two modules which have relatively distinct structure but strictly connected contents as follows:

- The theoretical part of probability provides students with an introduction to the law of random phenomena.

9. General Law: 3 UoS

...

This course provides students with a general overview of the most fundamental definitions and aspects of the State and Law system from management science viewpoints. On that basis, students will be able to analyze the structure of the machinery of government, functions, powers and legal status of governmental organs of the Socialist Republic of Vietnam; the legality and organizational structure of legislative document system; several major contents of the Administrative Law, Civil and Criminal Laws.

10. General Computing: 4 UoS

Prerequisite: Advanced mathematics

This course provides economics – business administration students with fundamental knowledge about computing sciences from the viewpoint of users. This course provides 5 knowledge modules: 1/ Several basic issues relating to computing and computer sciences. 2/ Operating systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use Excel worksheets 5/ Use basic Internet services This course will help students in improving skills in using computers and the most common software products.

11. Physical Education: 5 UoS

Contents are stipulated in the Decision No. 3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April 12, 1997 of the Minister of Education and Training.

12. National Defence Education: 165 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

13. Microeconomics I: 4 UoS

...

14. Macroeconomics I: 4 UoS

Prerequisite: Advanced mathematics, Microeconomics I.

This course provides students with fundamental macroeconomic definitions, including measure of gross national product and price levels in the economy; description of long-term behaviors of the economy, including elements of the long-term economic growth, unemployment and inflation; introduction to main ideologies of aggregate supply and demand and macroeconomic balance; short-term inflation and unemployment; introduction to macroeconomic issues of the open economy including balance of payments, foreign exchange rate and trade policies.

15. Basic Marketing: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

This course provides basic knowledge about Marketing principles and how they are applied to the real context of enterprises such as marketing information and research system; marketing environment and markets of enterprises; identification of customer demands and behaviors; methodology of marketing research and principles of enterprise's responses to markets, including market strategies, basic marketing policies and marketing activity organization and management of enterprises.

16. Accounting Principles: 4 UoS

Prerequisite: Political and Economic Theories of Marxism-Leninism, Macroeconomics I and Microeconomics I.

...

17. Econometrics: 4 UoS

Prerequisite: Theory of Mathematical Probability and Statistics, Advanced Mathematics, Microeconomics I, Macroeconomics I, General Computing

This course provides students with estimation techniques, calibration of the regression model of an equation, and methods of analyzing the technical and economic accuracy of models. It also provides students with how to apply quantitative analysis tools to several fundamental economic and business administration issues on the basis of using dedicated software products and databases in Vietnam.

18. Management Studies: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with management basics and their application to the real context of enterprises such as definitions and core concepts of management; managers; management environment; management theories (classical and modern); management functions such as planning, organizing, leading and controlling. It also provides updated issues of modern management studies such as information management, decision making, change and innovation management, conflict management, and risk and opportunity management of enterprises.

19. Strategic Management: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I, courses of basic knowledge about the field of study

This course provides students with basic knowledge about principles of strategic management and their application to the real context of enterprises such as basic definitions of strategy and strategic management; strategic management development stages; models and principles of strategic management of enterprises setting long-term goals, including strategic planning, implementation of evaluation strategy, control, modification and change of corporate strategies under definite environmental, market and human resource conditions of enterprises.

...

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with basic knowledge about roles of human resource management in an organization, strategy of an organization and human resource management, legal bases for human resource, selection and hiring, evaluation of work performance, human resource training and development, wages and welfare benefits offered to employees, employee relationship and related issues.

21. Financial Management: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I, Accounting Principles

This course provides students with basic definitions and analytical skills in the process of making financial decisions. Topics include risk analysis, financial plan development, capital structuring, estimation of price and capital cost.

4. Instructions for using the curriculum framework for the Business Administration for designing specific educational programs

4.1. The curriculum framework for higher education in the Business Administration is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to design the specific educational program of each educational establishment on condition that total knowledge modules are not less than 180 UoS (exclusive of the Physical and National Defence Education).

4.2. Professional knowledge (if any) in the Business Administration may be designed by each narrowed-down sector of the Business Administration or directed towards the development of another second major. The difference in the educational curriculum between majors shall be restricted to 20% of general knowledge about such major.

...

- Courses with contents of the second field of study other than the Business Administration should be designed to serve the purpose of helping expand students’ scope of activities after graduation. In case knowledge module provided in the second field of study equals or exceeds 25 UoS, the newly-designed educational program will be based on the major-minor structure. In case knowledge module provided in the second field of study exceeds 45 UoS, the newly-designed educational program will be based on the double-major structure.

4.4. Presidents of universities shall sign the decision to introduce the educational program for the Business Administration to be executed within their universities.

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Bachelor’s degree

Field of study: Accounting

Code:

...

1. Educational objectives

Provide students with the Bachelor’s degree education in Accounting to have good political qualities, moral standards and health conditions; train students to acquire thorough basic knowledge about the economy, society and business administration, accounting and audit technological process, business analysis; have capability of planning accounting and audit strategies. Graduate students will be qualified to work at enterprises and functional divisions in charge of accounting and audit activities in Ministries, departments and other government agencies.

2. Curriculum framework

2.1. Minimum knowledge module and program duration

180 units of study (hereinafter referred to as UoS), exclusive of Physical Education (5 UoS) and National Defence Education (165 study periods).

Educational duration: 4 years

2.2. Curriculum structure UoS

2.2.1

Required general knowledge

...

2.2.2

Required professional knowledge

which at least includes the followings:

116

- Basic knowledge in the area of study

...

- Professional knowledge (including specialized knowledge)

- Complementary knowledge

- Field trip and dissertation (or graduation examination)

...

3. Compulsory knowledge modules

3.1. List of compulsory courses

3.1.1. General educational knowledge 52 UoS

Marxist-Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

...

Scientific Socialism Studies

History of the Communist Party of Vietnam

Ho Chi Minh Ideology

...

Advanced Mathematics

Theory of Mathematical Probability and Statistics

General Law

...

General Computing

Physical Education

National Defence Education

165 study periods

...

3.1.2. Professional educational knowledge 42 UoS

a) Basic knowledge in the area of study 8 UoS

Microeconomics I

Macroeconomics I

b) Basic knowledge in the field of study 16 UoS

...

Finance - Currency

Principles of Economic Statistics

Basic Marketing

...

c) Accounting knowledge 18 UoS

Accounting Principles

Financial Accounting I

...

Basics of Audit

3.2. Description of compulsory courses

1. Marxist – Leninist Philosophy: 6 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

2. Political and Economic Theory of Marxism-Leninism: 8 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

...

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

4. History of the Communist Party of Vietnam: 4 UoS

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

5. Ho Chi Minh Ideology: 3 UoS

Contents are stipulated in the Decision No. 35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

6. Foreign Language (elementary): 10 UoS

Elementary foreign language program will provide students with basic knowledge about grammar, conversational skills in common contexts as well as the number of vocabularies useful for conversational and business situations. Students who have already completed the 7-year foreign language program at the secondary education level are required to demonstrate proficiency in a foreign language at the intermediate level.

7. Advanced Mathematics: 6 UoS

Prerequisite: No

...

8. Theory of Mathematical Probability and Statistics: 4 UoS

Prerequisite: Advanced Mathematics, General Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I, Macroeconomics I.

This course is composed of two modules which have relatively distinct structure but strictly connected contents as follows:

- The theoretical part of probability provides students with an introduction to the law of random phenomena.

- The part of Mathematical Statistics shall comprise the following contents: theoretical bases for sample surveys known as the method rather commonly used in economic data investigations and surveys and sociological investigations; methods of statistical estimation and hypothesis test in researching actual issues, in general, and economic issues, in particular.

9. General Law: 3 UoS

Prerequisite: No

10. General Computing: 4 UoS

...

This course provides economics – business administration students with fundamental knowledge about computing sciences from the viewpoint of users. This course provides 5 knowledge modules: 1/ Several basic issues relating to computing and computer sciences. 2/ Operating systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use Excel worksheets 5/ Use basic Internet services This course will help students in improving skills in using computers and the most common software products.

11. Physical Education: 5 UoS

Contents are stipulated in the Decision No. 3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April 12, 1997 of the Minister of Education and Training.

12. National Defence Education: 165 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

13. Microeconomics I: 4 UoS

Prerequisite: Advanced Mathematics

14. Macroeconomics I: 4 UoS

...

15. Finance – Currency: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with basic knowledge such as financial and currency functions and structure of financial system in the economy; operations of financial markets, financial intermediaries, and public finance sectors: the state budget and fiscal policies; and operations of corporate finance sectors including capital, fund and capital management; operations of the banking system (commercial and central banks) all of which are aimed at stabilizing currency, supplying capital and payment services in the economy.

16. Principles of Economic Statistics: 4 UoS

Prerequisite: Theory of Mathematical Probability and Statistics, Microeconomics I, Macroeconomics I

17. Basic Marketing: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

...

18. Economic Law: 4 UoS

Prerequisite: Macroeconomics I, Microeconomics I

This course provides students with knowledge about laws and adjustment to business scope as the basis for studying laws on finance, banking system and commercial law as well as legal regulations on adjusting organizational structure of operations and management of corporate forms.

Contents to be provided include the legal status of enterprises, business obligations such as employee relationship in enterprises; regulations on economic contracts, transaction forms, conclusion and execution of economic contracts, laws on resolution of economic disputes and corporate bankruptcy.

19. Accounting Principles: 4 UoS

Prerequisite: Political and Economic Theories of Marxism-Leninism, Macroeconomics I and Microeconomics I.

This course provides students with basic knowledge about accounting theories, including definitions, core concepts, objects, purposes, functions, roles and requirements of accounting; accounting methods; processes for collecting and entering accounting data, and accounting process for major business activities; accounting forms; organizational contents and forms of accounting activities.

20. Financial Accounting I: 6 UoS

Prerequisite: Accounting Principles, Finance - Currency

...

21. Management Accounting: 4 UoS

Prerequisite: Accounting Principles

This course provides students with basic information about core concepts, functions, contents and methods of management accounting; difference and relationship between financial and management accounting practices; fundamental knowledge about categorization of expenses and actual cost in the management accounting practice. On that basis, students will be able to establish the method of price calculation, budget estimation, cost control and analysis in the cost – volume – profit relationship as well as create and provide relevant information for the short-term and long-term decision-making process of managers.

22. Basic Audit: 4 UoS

Prerequisite: Accounting Principles, Financial Accounting

This course provides students with basic knowledge about core concepts, functions, objects and methods of audit; auditing forms and auditors; fundamental definitions of audit; audit processes and methods; organization of auditing activities and auditing mechanism.

4. Instructions for using the curriculum framework for Accounting for designing specific educational programs

4.1. The curriculum framework for higher education in Accounting is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to design the specific educational program of each educational establishment on condition that total knowledge modules are not less than 180 UoS (exclusive of the Physical and National Defence Education).

...

4.3. Complementary knowledge (if any) can be designed to follow either of directions:

- Courses with contents of another second field of study other than Accounting should be designed to serve the purpose of helping expand students’ scope of activity after graduation. In case knowledge module provided in the second field of study equals or exceeds 25 UoS, the newly-designed educational program will be based on the major-minor structure. In case knowledge module provided in the second field of study exceeds 45 UoS, the newly-designed educational program will be based on the double-major structure.

4.4. Presidents of universities shall sign the decision to introduce the educational program for Accounting to be executed within their universities.

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Bachelor’s degree

Field of study: Finance – Banking

...

(Issued together with the Decision No. 23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29, 2004)

1. Educational objectives

Provide students with the Bachelor’s degree education in Finance - Banking to have good political qualities, moral standards and health conditions; train students to thoroughly acquire basic knowledge about economy, society, business administration and finance - banking; have capability of researching and planning policies as well as handle professional issues in the Finance – Banking sector. Graduate students shall be qualified to work at central or local banks or enterprises.

2. Curriculum framework

2.1. Minimum knowledge module and program duration

180 units of study (hereinafter referred to as UoS), exclusive of Physical Education (5 UoS) and National Defence Education (165 study periods).

Educational duration: 4 years

2.2. Curriculum structure UoS

2.2.1

...

(exclusive of the Physical and National Defence Education)

2.2.2

Required professional knowledge

which at least includes the followings:

116

- Basic knowledge in the area of study

...

- Basic knowledge in the field of study

- Professional knowledge (including specialized knowledge)

- Complementary knowledge

...

3. Compulsory knowledge modules

3.1. List of compulsory courses

3.1.1. General educational knowledge 52 UoS

Marxist-Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

...

Scientific Socialism Studies

History of the Communist Party of Vietnam

Ho Chi Minh Ideology

...

Foreign Language

Advanced Mathematics

Theory of Mathematical Probability and Statistics

...

General Computing

Physical Education

National Defence Education

...

*Exclusive of courses 11 and 12

3.1.2. Professional educational knowledge 38 UoS

a) Basic knowledge in the area of study 8 UoS

Microeconomics I

Macroeconomics I

...

Principles of Economic Statistics

Accounting Principles

Economic Law

...

Econometrics I

c) Professional knowledge 14 UoS

Introduction to Finance - Currency

Corporate Finance

...

International Finance

3.2. Description of compulsory courses

1. Marxist – Leninist Philosophy: 6 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

2. Political and Economic Theory of Marxism-Leninism: 8 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

3. Scientific Socialism Studies: 4 UoS

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

...

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

5. Ho Chi Minh Ideology: 3 UoS

Contents are stipulated in the Decision No. 35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

6. Foreign Language (elementary): 10 UoS

7. Advanced Mathematics: 6 UoS

Prerequisite: No

8. Theory of Mathematical Probability and Statistics: 4 UoS

...

This course is composed of two modules which have relatively distinct structure but strictly connected contents as follows:

- The theoretical part of probability provides students with an introduction to the law of random phenomena.

9. General Law: 3 UoS

Prerequisite: No

10. General Computing: 4 UoS

Prerequisite: Advanced Mathematics

This course provides economics – business administration students with fundamental knowledge about computing sciences from the viewpoint of users. This course provides 5 knowledge modules: 1/ Several basic issues relating to computing and computer sciences. 2/ Operating systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use Excel worksheets 5/ Use basic Internet services This course will help students in improving skills in using computers and the most common software products.

...

Contents are stipulated in the Decision No. 3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April 12, 1997 of the Minister of Education and Training.

12. National Defence Education: 165 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

13. Microeconomics I: 4 UoS

Prerequisite: Advanced Mathematics

14. Macroeconomics I: 4 UoS

Prerequisite: Advanced mathematics, Microeconomics I.

...

Prerequisite: Theory of Mathematical Probability and Statistics, Microeconomics I, Macroeconomics I

16. Accounting Principles: 4 UoS

Prerequisite: Political and Economic Theories of Marxism-Leninism, Macroeconomics I and Microeconomics I.

This course provides students with basic knowledge about accounting theories, including definitions, core concepts, objects, purposes, functions, roles and requirements of accounting; accounting methods; processes for collecting and entering accounting data, and accounting process for accounting of major business activities; accounting forms; organizational contents and forms of accounting activities.

17. Economic Law: 4 UoS

Prerequisite: General Educational Knowledge, Macroeconomics I, Microeconomics I.

This course provides students with knowledge about laws and adjustment to business scope as the basis for studying professional laws on finance, banking and commerce as well as legal regulations on adjusting organizational structure of operations and management of corporate forms.

Contents to be provided include the legal status of enterprises, business obligations; employee relationship in enterprises; regulations on economic contracts, transaction forms, conclusion and execution of economic contracts, laws on resolution of economic disputes and corporate bankruptcy.

...

Prerequisite: Theory of Mathematical Probability and Statistics, Advanced Mathematics, Microeconomics I, Macroeconomics I, General Computing

19. Introduction to Finance – Currency: 6 UoS

Prerequisite: Microeconomics I, Macroeconomics I

This course provides students with basic specialized theories and serves as the bridging program between parts of basic theories and those of financial practices.

It also provides students with basic ideologies of finance, currency, credit and banking, such as premises, nature and functions of finance; financial system and roles of financial system stages; ideologies of financial market; financial audit practice; overview of major contents of financial operations in such sectors as the State Budget, insurance, credit, corporate finance, international finance; currency, currency supply, policies on currency circulation; banks and credit institutions; currency, payments and international credit.

20. Corporate Finance: 4 UoS

Prerequisite: Macroeconomics I, Microeconomics I, Introduction to Finance – Currency; Principles of Economic Statistics; Accounting Principles; Economic Law

This course provides students with basic knowledge about the corporate finance with the following main contents, such as determination of capital demands, capital source organization and forms of capital mobilization; capital management and use; expenses; revenues and profits; corporate finance planning.

...

Prerequisite: Macroeconomics I, Microeconomics I, Introduction to Finance – Currency, Principles of Economic Statistics; Economic Law and Corporate Finance.

This course provides students with basic professional knowledge and theories of international financial activities with major contents such as an overview of international finance; international financial market; international financial institutions; finance of multinational countries; payment, credit and international investment activities; policies on managing foreign exchange rate and establishing international trade balance; customs union between countries.

4. Instructions for using the curriculum framework for Finance - Banking for designing specific educational programs

4.1. The curriculum framework for higher education in Finance - Banking is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to design the specific educational program of each educational establishment on condition that total knowledge modules are not less than 180 UoS (exclusive of the Physical and National Defence Education).

4.2. Professional knowledge (if any) in Finance - Banking may be designed by each narrowed-down sector of Finance - Banking or directed towards the development of professional knowledge through another second major. The difference in the educational curriculum between majors shall be restricted to 20% of general knowledge about such major.

4.3. Complementary knowledge (if any) can be designed to follow either of directions:

- Courses with contents of another second field of study other than Finance - Banking should be designed to serve the purpose of helping expand students’ scope of activity after graduation. In case knowledge module provided in the second field of study equals or exceeds 25 UoS, the newly-designed educational program will be based on the major-minor structure. In case knowledge module provided in the second field of study exceeds 45 UoS, the newly-designed educational program will be based on the double-major structure.

...

4.4. Presidents of universities shall sign the decision to introduce the educational program for Finance - Banking to be executed within their universities.

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Bachelor’s degree

Field of study: Economic Information System

Code:

(Issued together with the Decision No. 23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29, 2004)

1. Educational objectives

This course provides students with the Bachelor’s degree education in Economic Information System to have good political qualities, moral standards and health conditions; train students to thoroughly acquire basic knowledge about the economy, society and in-depth knowledge about economic and managerial computing; demonstrate their capability of applying and developing computing products to operations of socioeconomic organizations. Graduate students shall be qualified to work at enterprises and state-owned organizations.

...

2.1. Minimum knowledge module and program duration

180 units of study (hereinafter referred to as UoS), exclusive of Physical Education (5 UoS) and National Defence Education (165 study periods).

Educational duration: 4 years

2.2. Curriculum structure UoS

2.2.1

Required general knowledge

(exclusive of the Physical and National Defence Education)

2.2.2

...

which at least includes the followings:

116

- Basic knowledge in the area of study

- Basic knowledge in the field of study

...

- Complementary knowledge

- Field trip and dissertation (or graduation examination)

3. Compulsory knowledge modules

3.1. List of compulsory courses

...

Marxist-Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

Scientific Socialism Studies

...

History of the Communist Party of Vietnam

Ho Chi Minh Ideology

Foreign Language

...

Theory of Mathematical Probability and Statistics

General Law

General Computing

...

Physical Education

National Defence Education

165 study periods

*Exclusive of courses 11 and 12

3.1.2. Professional educational knowledge 50 UoS

a) Basic knowledge in the area of study 8 UoS

...

Microeconomics I

Macroeconomics I

b) Basic knowledge in the field of study 22 UoS

Accounting Principles

...

Management Studies

Discrete Mathematics

Computer Architecture and Operating System

...

c) Professional knowledge 20 UoS

Programming Basics

Data Structure and Algorithms

...

Development of Economic Information System

Networks and Communications

3.2. Description of compulsory courses

1. Marxist – Leninist Philosophy: 6 UoS

...

2. Political and Economic Theory of Marxism-Leninism: 8 UoS

Contents are stipulated in the Decision No. 45/2002/QD-BGD&DT of the Minister of Education and Training dated October 29, 2002.

3. Scientific Socialism Studies: 4 UoS

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

4. History of the Communist Party of Vietnam: 4 UoS

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

5. Ho Chi Minh Ideology: 3 UoS

Contents are stipulated in the Decision No. 35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

6. Foreign Language (elementary): 10 UoS

...

7. Advanced Mathematics: 6 UoS

Prerequisite: No

8. Theory of Mathematical Probability and Statistics: 4 UoS

Prerequisite: Advanced Mathematics, General Computing, Political and Economic Theory of Marxism-Leninism, Microeconomics I, Macroeconomics I.

This course is composed of two modules which have relatively distinct structure but strictly connected contents as follows:

- The theoretical part of probability provides students with an introduction to the law of random phenomena.

9. General Law: 3 UoS

...

10. General Computing: 4 UoS

Prerequisite: Advanced Mathematics

This course provides economics – business administration students with fundamental knowledge about computing sciences from the viewpoint of users. This course provides 5 knowledge modules: 1/ Several basic issues relating to computing and computer sciences. 2/ Operating systems including MS DOS and WINDOWS. 3/ Use word processing software 4/ Use Excel worksheets 5/ Use basic Internet services This course will help students in improving skills in using computers and the most common software products.

11. Physical Education: 5 UoS

Contents are stipulated in the Decision No. 3244/GD-DT dated September 12, 1995 and the Decision No. 1262/GD-DT dated April 12, 1997 of the Minister of Education and Training.

12. National Defence Education: 165 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

13. Microeconomics I: 4 UoS

...

14. Macroeconomics I: 4 UoS

Prerequisite: Advanced mathematics, Microeconomics I.

15. Accounting Principles: 4 UoS

Prerequisite: Macroeconomics I, Microeconomics I

This course provides students with basic knowledge about accounting theories, including definitions, core concepts, objects, purposes, functions, roles and requirements of accounting; accounting methods; processes for collecting and entering accounting data, and accounting process for accounting of major business activities; accounting forms; organizational contents and forms of accounting activities.

16. Management Studies: 4 UoS

Prerequisite: Microeconomics I, Macroeconomics I

...

17. Discrete Mathematics: 5 UoS

Prerequisite: Advanced Mathematics

This course provides students with required knowledge about discrete mathematics used as the basis for acquiring in-depth knowledge about computer science in both hardware and software. It also provides fundamental issues relating to theories of sets, mathematical logic, propositional algebra, relational algebra, algorithm theoretical basis, limit theories of graphs and digital technology. It also helps students have capability of logical, coherent and precise thinking as well as have a discrete view of continuous processes; thanks to it, they can easily acquire in-depth and in-width knowledge that continues developing in the field of information technology.

18. Computer Architecture and Operating System: 5 UoS

Prerequisite: General Computing and Discrete Mathematics

This course provides students with basic knowledge about electronic computer architecture and operating systems as the basis for learning other courses about computer science and economic information system.

This course is designed to include the following contents: 1/ Computer categorization, 2/ Operational architecture, principles and functions of basic sections of electronic computers such as central processing unit, memory unit, input and output devices and information transmission channels, 3/ Methods of measuring performance of electronic computers, 4/ Definitions of operating systems, 5/ Classification of operating systems, 6/ Functions of operating systems, 7/ Key modules of operating systems such as process management, memory management and allocation, etc. 8/ Installation and use of several common operating systems.

19. Management Information System: 4 UoS

Prerequisite: General Computing, Management Studies

...

Contents of this course include basic definitions of management information system with the following contents: constituents; roles, positions and importance of systems in organizations; methods in which systems give business activity support, decision making assistance and create competitive advantages; process for organizing and method of dealing with business issues by means of information system based on the information technology; research on several typical information systems that take the form of a case study.

20. Programming Basics: 4 UoS

Prerequisite: General Computing and Discrete Mathematics

This course provides students with basic definitions and principles of designing algorithms and developing programs for electronic computers. After completing this course, students will acquire basic knowledge about algorithms and programs, predetermined data structures in algorithm language, control structures, and basic programming techniques, in order to solve management problems, especially top-down design techniques and subprogram development techniques. One common modern programming language will be used as a representation tool.

21. Data Structure and Algorithms: 4 UoS

Prerequisite: Programming Basics

This course helps students get actual understanding of importance of algorithms and data structures – two most important components of a program developed for electronic computers. Students will be provided with basic knowledge about common data structure patterns and algorithms available on such data structures. Types of data structures to be studied include list, array, linked list, stack, queue, tree and graph.

22. Database: 4 UoS

Prerequisite: Discrete Mathematics

...

23. Development of Economic Information System: 4 UoS

Prerequisite: Management Information System, Database

This course provides students with definitions, analysis, design and installation of information systems by applying five stages of system development cycle: development and evaluation of the feasibility of system construction projects; system analysis; system design; system installation; system operation and maintenance. After completing this course, students will develop their vision of information system in the eye of an economic administrator and business manager, and understand the process for system development and master essential techniques used for the analysis, design and installation of systems.

24. Networks and Communications: 4 UoS

Prerequisite: Computer Architecture and Operating System

This course provides students with basic knowledge about computer networks and communications. This course will cover contents such as characteristics and components of LAN, WAN and Internet networks; definitions related to specific OSI layers; method of using network components such as Cables, NIC, Modems and Repeat ers, etc. during the process of designing a LAN network and network management. A typical network control system such as Novelle Netware or Windows XP will be chosen as an illustration tool.

4. Instructions for using the curriculum framework for Economic Information System for designing specific educational programs

4.1. The curriculum framework for higher education in Economic Information System is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to design the specific educational program of each educational establishment on condition that total knowledge modules are not less than 180 UoS (exclusive of the Physical and National Defence Education).

...

4.3. Complementary knowledge (if any) can be designed to follow either of directions:

- Courses with contents of another second field of study other than Economic Information System should be designed to serve the purpose of helping expand students’ scope of operations after graduation. In case knowledge module provided in the second field of study equals or exceeds 25 UoS, the newly-designed educational program will be based on the major-minor structure. In case knowledge module provided in the second field of study exceeds 45 UoS, the newly-designed educational program will be based on the double-major structure.

4.4. Presidents of universities shall sign the decision to introduce the educational program for Economic Information System to be executed within their universities.

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Associate’s degree

Field of study: Business administration

...

(Issued together with the Decision No. 23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29, 2004)

1. Educational objectives

This course trains business executives to have good political qualities, moral business conducts and health conditions; master knowledge about functions, processes of business and management activities at enterprises; have basic skills at practical application of their acquired knowledge in general and good practices in several’ professional activities within their field of study; have capability of self-learning to cope with business environment during the process of international integration.

Graduate students will be qualified to mainly work for medium or small-sized companies that belong to different economic sectors.

2. Curriculum framework

2.1. Minimum knowledge module and program duration

140 units of study (hereinafter referred to as UoS), exclusive of Physical Education (3 UoS) and National Defence Education (135 study periods).

Educational duration: 3 years

2.2. Curriculum structure UoS

...

Required general knowledge

(exclusive of physical exercise and national defence education)

2.2.2

Required professional knowledge

which at least includes the followings:

- Basic knowledge in the area of study and the field of study

...

- Professional knowledge (including specialized knowledge)

- Complementary knowledge

- Field trip and graduation examination

...

3.1. List of compulsory courses

3.1.1. General educational knowledge 37 UoS

Marxist-Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

...

History of the Communist Party of Vietnam

Ho Chi Minh Ideology

Advanced Mathematics

...

Foreign Language

General Computing

Physical Education

...

National Defence Education

135 study periods

*Exclusive of courses 9 and 10

3.1.2. Professional educational knowledge 36 UoS

a) Basic knowledge in the area of study and the field of study 18 UoS

Microeconomics

...

Management Studies

Applied Business Computing

Economic Mathematics

...

b) Professional knowledge 18 UoS

Basic Marketing

Accounting Principles

Finance - Credit

...

Quality Management

Management Information System

Business Statistics

...

1. Marxist – Leninist Philosophy: 4 UoS

Contents are stipulated in the Decision No. 19/2003/QD-BGD&DT of the Minister of Education and Training dated May 8, 2003.

2. Political and Economic Theory of Marxism-Leninism: 6 UoS

Contents are stipulated in the Decision No. 19/2003/QD-BGD&DT of the Minister of Education and Training dated May 8, 2003.

3. Scientific Socialism Studies: 3 UoS

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

4. History of the Communist Party of Vietnam: 4 UoS

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

5. Ho Chi Minh Ideology: 3 UoS

...

6. Advanced Mathematics: 4 UoS

Prerequisite: No

This course provides students with some basic knowledge about mathematical analysis such as functions, matrices, differential, integral calculuses (definite, indefinite and improper integrals) in order for students to have sufficient capability of acquiring basic and professional knowledge. It also trains students to have capability of logical thought, methods of quantitative analysis of economic issues which will be applied to the learning of courses at higher levels.

7. Foreign Language (elementary): 10 UoS

This course provides students with basic knowledge and skills in using English in order to build a solid foundation to improve students’ acquisition of lessons at higher levels. Students who completed 7-year foreign language education at the secondary school are required to reach the intermediate level.

8. General Computing: 4 UoS

Prerequisite: Advanced Mathematics

This course provides students with general knowledge about computing, configuration and operation of electronic computers, and use of common operating systems (MS DOS, WINDOWS) and computer networks in order to enable students to learn and develop skills at using computers in their learning as well as their future activities.

9. Physical Education: 3 UoS

...

10. National Defence Education: 135 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

11. Microeconomics: 4 UoS

Prerequisite: Political and Economic Theory of Marxism and Leninism, Advanced Mathematics

This course provides students with basic knowledge about the market economy and basic microeconomic issues to create convenient conditions for students to acquire the economics major in the field of study and specialized majors according to the educational program for business administration at the Associate’s degree level.

12. Economic Law: 3 UoS

Prerequisite: Microeconomics, Management Studies

This course provides students with basic knowledge about Vietnam’s laws relating to enterprise's production and business activities; legal status of enterprises: behaviors, methods of implementation and sanctions imposed on business behaviors; regulations on utilizing employees in business activities; regulations on economic contracts; economic disputes and economic dispute resolution during the business process; corporate bankruptcy.

13. Management Studies: 3 UoS

...

This course provides students with management basics and their application to the real context of enterprises such as definitions and core concepts of management; managers; management environment; management theories (classical and modern); management functions such as planning, organizing, leading and controlling. It also provides updated issues about modern management studies such as information management, decision making, change and innovation management, conflict management, and risk and opportunity management in an enterprise.

14. Basic Marketing: 3 UoS

Prerequisite: Microeconomics, Management Studies, General Computing

This course provides students with basic knowledge about marketing principles and their application to the real business context, including definitions of modern marketing; general concepts of marketing activities in an enterprise such as marketing environment and markets of an enterprise; identification of customer demands and behaviors; methodology of marketing research and principles of corporate responses to markets including basic marketing strategies and policies and marketing management activities in an enterprise.

15. Applied Business Computing: 4 UoS

Prerequisite: General Computing, Microeconomics, Management Studies and Basic Marketing

This course provides students with basic knowledge about applied business administration computing; applications derived from software products such as Foxpro, Winwords and Excel in business problems and management techniques; treatment, transmission and receipt of information through the internal network and Internet.

16. Economic Mathematics: 4 UoS

Prerequisite: Advanced Mathematics, Microeconomics, Management Studies, General Computing, Basic Marketing

...

17. Accounting Principles: 3 UoS

Prerequisite: Microeconomics, Management Studies, General Computing

This course provides students with basic knowledge about general accounting principles and their applications to the real context of an enterprise, including accounting definitions and scope; techniques of bookkeeping and preparing financial accounting reports; accounting practices and methods such as accounting vouchers and method of creating set of accounting vouchers and records, method of preparing general and balance reports; principles of organizing accounting activities in various forms of enterprises.

18. Finance – Credit: 3 UoS

Prerequisite: Microeconomics, Management Studies

This course provides students with basic knowledge about economic relationship between financial entities built during the process of generating, distributing and using financial resources. Students will be trained for the structure and operation of stages in the financial system such as governmental finances, finances in the non-financial sector, finances in the financial sector, finances of family households and finances of social organizations in the open market economy.

19. Quality Management: 3 UoS

Prerequisite: Microeconomics, Management Studies, Basic Marketing and Economic Mathematics

This course provides students with basic knowledge about the quality management such as product quality; developmental process of quality management and costs; relationship between quality and productivity and competitive capability; quality system; quality inspection and assessment; statistical tools used for quality management activities.

...

Prerequisite: Management Studies, General Computing, Applied Business Computing, Basic Marketing

This course provides students with knowledge and skills at management information system used as one of the most important functional components which creates success of all organizations and enterprises. Contents are composed of basic definitions of information system, constituents, roles, positions and importance of this system in an enterprise; approaches to assisting decisions and gaining competitive advantages; organizational process and method of dealing with business issues by means of information system on the basis of information technology.

21. Business Statistics: 3 UoS

Prerequisite: Microeconomics, Management Studies, Economic Mathematics

This course provides students with basic knowledge about principles of statistics, statistical methods of business operations and skills used for applying to the real context of an enterprise: methods of examination, sampling, analysis and aggregation; methods of keeping tally of revenues, expenses and actual costs, business outcomes and effectiveness.

4. Instructions for using the curriculum framework for the Associate’s degree education in the Business Administration for designing specific educational programs

4.1. The curriculum framework for the Associate’s degree education in the Business Administration is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to design the specific educational program of each educational establishment on condition that total knowledge modules are not less than 140 UoS (exclusive of the Physical and National Defence Education).

4.2. Professional knowledge (if any) in the Business Administration may be designed by each intensive sector of the Business Administration or combined with a wide range of intensive sectors or directed towards the development of another second major. The difference in the educational curriculum between majors shall be restricted to 20% of general knowledge about such major.

...

- Majors in the general business administration applied to each specified sector of business (Example: industrial business administration, agricultural business administration, commercial business administration, hotel and tourism business administration, real estate business administration, etc.).

- Majors categorized by specific functional business administration sectors (Business and international trade marketing, selling, advertising and communications, etc.)

- Majors developed through another educational program (corporate accounting, electronic commerce and management computing practices, etc.)

4.3. Complementary knowledge (if any) can be designed by deciding on subjects which are chosen in a relatively free manner and related to disciplines other than the Business Administration provided that they are helpful for students to gain greater competence in their profession after graduation.

4.4. The educational program for the Associate’s degree education in the Business Administration should be designed to focus on the practice-oriented learning. Practice classes with the aim of training methods, skills and connecting the learning activities with the real professional context will be organized in different forms such as in-class discussions, group discussions, mini-theses, argumentative papers, thematic project reports, subject-related practice works, field trip report, analysis of business situations, management, listening to reports of real managers, participation in subject-related project groups, practices taking pace at their learning places, practices taking place at a working stage in an enterprise and dissertation, etc.)

4.5. Presidents of universities and colleges shall sign the decision to introduce the curriculum for the Associate’s degree education in the Business Administration to be executed within their universities and colleges.

THE CURRICULUM FRAMEWORK FOR HIGHER EDUCATION

Educational level: Associate’s degree

...

Code:

(Issued together with the Decision No. 23/2004/QD-BGD&DT of the Minister of Education and Training dated July 29, 2004)

1. Educational objectives

This course trains Associate’s degree accountants to have good political qualities, moral business conducts and health conditions; master fundamental knowledge about and develop skills at practicing accounting profession, have sufficient capability of dealing with normal issues about accounting profession and organize accounting activities in enterprises, and concurrently have capability of learning and research to elevate their educational level to meet professional requirements under the condition of market economy.

Graduate students shall be qualified to work at accounting and finance departments in enterprises, agencies or organizations.

2. Curriculum framework

2.1. Minimum knowledge module and program duration

140 units of study (hereinafter referred to as UoS), exclusive of Physical Education (3 UoS) and National Defence Education (135 study periods).

Educational duration: 3 years

...

2.2.1

Required general knowledge

(exclusive of the Physical and National Defence Education)

2.2.2

Required professional knowledge

which at least includes the followings:

...

- Specialized knowledge (including core knowledge)

- Complementary knowledge

- Field trip and graduation examination

...

3. Compulsory knowledge modules

3.1. List of compulsory courses

3.1.1. General educational knowledge 37 UoS

Marxist-Leninist Philosophy

Political and Economic Theories of Marxism-Leninism

...

Scientific Socialism Studies

History of the Communist Party of Vietnam

Ho Chi Minh Ideology

...

Advanced Mathematics

General Computing

Physical Education

...

National Defence Education

135 study periods

*Exclusive of courses 9 and 10

3.1.2. Professional educational knowledge 37 UoS

a) Basic knowledge in the area of study and the field of study 19 UoS

Microeconomics

...

Economic Law

Principles of Statistics

Management Studies

...

Accounting Principles

b) Professional knowledge 18 UoS

Accounting Computing

...

Corporate Financial Accounting

Cost Management Accounting

Audit

...

3.2. Description of compulsory courses

1. Marxist – Leninist Philosophy: 4 UoS

Contents are stipulated in the Decision No. 19/2003/QD-BGD&DT of the Minister of Education and Training dated August 5, 2003.

2. Political and Economic Theory of Marxism-Leninism: 6 UoS

Contents are stipulated in the Decision No. 19/2003/QD-BGD&DT of the Minister of Education and Training dated August 5, 2003.

3. Scientific Socialism Studies: 3 UoS

Contents are stipulated in the Decision No. 34/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

4. History of the Communist Party of Vietnam: 4 UoS

Contents are stipulated in the Decision No. 41/2003/QD-BGD&DT of the Minister of Education and Training dated August 27, 2003.

...

Contents are stipulated in the Decision No. 35/2003/QD-BGD&DT of the Minister of Education and Training dated July 31, 2003.

6. Foreign Language (elementary): 10 UoS

7. Advanced Mathematics: 4 UoS

Prerequisite: No

8. General Computing: 4 UoS

Prerequisite: Advanced Mathematics

This course provides students with general knowledge about computing, configuration and operation of electronic computers, and use of common operating systems (MS DOS, WINDOWS) and computer networks in order to enable students to learn and develop skills at using computers during their learning as well as their future activities.

...

Contents are stipulated in the Decision No. 3244/GD-DT of the Minister of Education and Training dated September 12, 1995.

10. National Defence Education: 135 study periods

Contents are stipulated in the Decision No. 12/2000/QD-BGD&DT of the Minister of Education and Training dated May 9, 2000.

11. Microeconomics: 4 UoS

Prerequisite: Political and Economic Theory of Marxism and Leninism, Advanced Mathematics

This course provides students with basic knowledge to enable them to understand and know how to analyze issues about optimization of resource utilization within each economic unit. Besides, it also provides basic knowledge as a foundation to study a lot of other courses such as public economy, investment economy, international economy and specialized economy, etc.

12. Economic Law: 3 UoS

Prerequisite: Political and Economic Theory of Marxism and Leninism, Microeconomics

This course provides students with basic knowledge about Vietnam’s laws relating to enterprise's production and business activities; legal status of enterprises; behaviors, methods of implementation and sanctions imposed on business behaviors; regulations on utilizing employees in business activities; regulations on economic contracts; economic disputes and economic dispute resolution during the business process; corporate bankruptcy.

...

Prerequisite: Advanced Mathematics, Microeconomics

This course provides theoretical knowledge about statistical science: quality and quantity relationship of mass socioeconomic phenomena closely associated with specific time and space conditions. On that basis, it also focuses on researching into the process for organizing surveys, aggregating data, analyzing and predicting socio-economic phenomena.

14. Management Studies: 3 UoS

Prerequisite: Political and Economic Theories of Marxism-Leninism, Marxist – Leninist Philosophy, Microeconomics, Principles of Statistics, Economic Law.

This course provides students with basic knowledge about management studies that may apply in the business sector such as core concepts, roles, functions, developmental processes of business administration; further research into management in several specific fields in the business process such as production and operations management, business environment, business decisions, strategic planning and human resource management.

15. Finance – Currency: 3 UoS

Prerequisite: Microeconomics

This course provides basic definitions of finance, overview of financial system and stages of financial system as well as relationship between them in the financial system. It also provides students with fundamental definitions of currency, currency inflation, currency demand and supply and central bank.

16. Accounting Principles: 3 UoS

...

This course provides students with basic knowledge about definitions, objects, principles, functions and roles of accounting; accounting methods; application of these methods to the accounting process for major activities of a particular organization.

17. Accounting Computing: 3 UoS

Prerequisite: General Computing, Principles of Statistics, Accounting Principles

This course provides students with basic calculating knowledge on computers designed for statistics and MICROSOFT EXCEL-assisted accounting

18. Tax: 3 UoS

Prerequisite: Microeconomics, Economic Law, Finance - Currency

This course includes basic issues about taxes and tax policies of the Government relating to manufacturing – business operations of enterprises. It focuses on research into applicable taxes, distinction between basic features of specific taxes, and calculation methods as well as necessary procedures for tax declaration and payment to the state.

19. Corporate Financial Accounting: 6 UoS

Prerequisite: Accounting Principles

...

20. Cost Management Accounting: 3 UoS

Prerequisite: Accounting Principles, Financial Corporate Accounting

This course provides students with basic knowledge concerning recording, aggregation and analysis of cost items and cost estimation for the planning period to serve the purpose of providing information to carry out controlling functions and evaluating business expenses.

21. Audit: 3 UoS

Prerequisite: Financial Corporate Accounting, Cost Management Accounting

This course provides basic auditing knowledge such as definitions, core concepts and objects of audit, auditing methods, procedures and standards, etc.

4. Instructions for using the curriculum framework for the Associate’s degree education in the Accounting for designing specific educational programs

4.1. The curriculum framework for the Associate’s degree education in the Accounting is designed for facilitating the development of single-major educational programs. The List of courses (subjects) and total credits stipulated in Section 3 are only minimum requirements. Based on the educational objective, duration, knowledge module and structure stipulated in Section 1 and 2, necessary courses must be supplemented to design the specific educational program of each educational establishment on condition that total knowledge modules are not less than 140 UoS (exclusive of the Physical and National Defence Education).

...

4.3. Complementary knowledge (if any) can be designed by deciding on subjects which are chosen in a relatively free manner and related to disciplines other than the Accounting provided that they are helpful for students to gain greater competence in their profession after graduation.

4.4. Presidents of universities and colleges shall sign the decision to introduce the curriculum for the Associate’s degree education in the Accounting to be executed within their universities and colleges.

;

Quyết định 23/2004/QĐ-BGDĐT ban hành Bộ chương trình khung giáo dục đại học khối ngành Kinh tế- Quản trị Kinh doanh trình độ đại học, cao đẳng do Bộ trưởng Bộ Giáo dục và Đào tạo ban hành

Số hiệu:	23/2004/QĐ-BGDĐT
Loại văn bản:	Quyết định
Nơi ban hành:	Bộ Giáo dục và Đào tạo
Người ký:	Bành Tiến Long
Ngày ban hành:	29/07/2004
Ngày hiệu lực:	Đã biết
Tình trạng:	Đã biết

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