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“Дар шароити ҷаҳонишавӣ ба таври ҷиддӣ баланд бардоштани сифати таҳсилот яке аз масъалаҳои асосӣ дар самти таълиму тарбия маҳсуб мешавад”
(аз суханронии Асосгузори сулҳу ваҳдати миллӣ – Пешвои миллат, Президенти Ҷумҳурии Тоҷикистон муҳтарам Эмомалӣ Раҳмон ба муносибати Рӯзи дониш, 1 сентябри соли 2024)
Имрӯз касби муҳосиб яке аз касбҳои серталаб дар бозори меҳнат мебошад. Бо вуҷуди рушди рақамикунонии тамоми соҳаҳои иқтисодиёт ва ҳаёти инсон ниёзи корфармоён ба ин касби куҳанбунёд зиёд аст. Обрӯю эътибори муҳосиб бахусус дар Ҷумҳурии Тоҷикистон баланд аст ва барои боз ҳам баландтар шудани он саҳм ва хизмати устодон, ки дар муассисаҳои таҳсилоти олии кишвар ба таълими донишҷӯёни ихтисосҳои муҳосибӣ машғуланд, аз ҳама беш аст. Зеро донишҳои появиро муҳосиб маҳз дар раванди таълим дар донишгоҳ, донишкада ё дигар муассисаи таълимӣ меандузад.
Ҳоло масъалаҳои дарк намудани нақш ва мақоми баҳисобгирии муҳосибӣ дар шароити иқтисодиёти рақамӣ хеле мубрам гардидаанд. Зеро тасаввур намудани иқтисодиёти рақамии бе манбаи асосии иттилоотӣ амалкунанда мушкил аст. Манбаи иттилоотӣ барои қабули қарорҳои идоракунии иқтисодӣ маҳз баҳисобгирии муҳосибӣ мебошад. Маълумоти дар низоми баҳисобгирии муҳосибӣ ташаккулёбанда аз ҷониби доираи васеи истифодабарандагон – роҳбарон ва менеҷменти корхонаҳо, саҳмиядорон, сармоягузорон, танзимкунандагон, мақомоти андоз, гумрук, омор, ниҳоди зиддиинҳисорӣ ва дигарҳо истифода мешаванд.
Муҳосибони аҳли амал ба ояндаи касби худ нигоҳи некбинона доранд. Онҳо рақамикунонии иқтисодиётро ҳамчун омили рушди баҳисобгирии муҳосибӣ дарк мекунанд, на чун сабаби маҳв шудани касби муҳосиб. Ба ақидаи онҳо, татбиқи технологияҳои рақамӣ ба тавсеаи имконоти муҳосибон мусоидат менамояд, вале дар ин маврид доираи салоҳияти ба ин мутахасисон зарурӣ низ густариш меёбад.
Дар омода намудани муҳосибони баландихтисос ва ба бозори меҳнат пешкаш намудани онҳо саҳми Донишгоҳи байналмилалии сайёҳӣ ва соҳибкории Тоҷикистон назаррас аст. Дар донишгоҳ мутахассисон – муҳосибон, аудиторҳо, ревизорҳо барои кор дар соҳаҳои гуногуни иқтисодиёти миллӣ – саноат, бонкҳо, муассисаҳои таълимию илмӣ, дигар ташкилотҳои буҷетӣ ва корхонаҳои тиҷоратӣ омода карда мешаванд. Ҳоло дар донишгоҳ таълими касбӣ аз рӯи барномаҳои таҳсилотӣ барои ихтисосҳои 1-25010800 – Баҳисобгирии бухгалтерӣ, таҳлил ва аудит, 1-25010801 – Баҳисобгирии бухгалтерӣ, таҳлил ва аудит дар бонкҳо, 1-25010803 – Баҳисобгирии бухгалтерӣ, таҳлил ва аудит дар муассисаҳои буҷетӣ ва илмӣ, 1-25010805 – Баҳисобгирии бухгалтерӣ, таҳлил ва аудит дар саноат, 1-25011100 – Аудит ва ревизия дар зинаҳои бакалавр ва магистр ба роҳ монда шудааст.
Дар оғози соли нави таҳсили 2024-2025 кормандони кафедраи баҳисобгирии муҳосибӣ ва аудити донишгоҳ бо нерӯи наву тоза ба таълими донишҷӯён шуруъ мекунанд. Барои ин, онҳо аз суханронии Президенти кишвар муҳтарам Эмомалӣ Раҳмон дар мулоқот бо кормандони соҳаи маориф, ки ба ифтихори соли нави таҳсил ва Рӯзи дониш дар саҳни бинои навбунёди муассисаи таҳсилоти умумии рақами 19-и шаҳри Душанбе санаи 1 сентябри соли 2024 баргузор гардид, руҳу илҳоми тоза гирифтаанд. Бо хушнудӣ ва шукргузорӣ метавонем арз кунем, ки ҳар як иқдом ва андешаи тоза, пешниҳоди созгор ва созанда ё сухани роҳнамокунандаи Сарвари давлат муҳтарам Эмомалӣ Раҳмон боиси болоравии масъулияти аҳли кормандони кафедра мегардад.
Қобили зикр аст, ки баҳри баланд бардоштани сифати таҳсилот дар донишгоҳ имсол дар ҳайати кормандони кафедраи баҳисобгирии муҳосибӣ ва аудит дигаргуниҳои ҷиддӣ ба амал омадаанд. Бо саъю кӯшиши мудири кафеда дотсент Бобоев Алимурод ва кормандони кафедра мутахассисони соҳа ба кор ҷалб гардиданд. Имсол сафи кормандони илмии кафедра аз ҳисоби мутахассисони варзида – номзадҳои илми иқтисодӣ, дотсентҳо Исматов А.Х., Ғуломов З.Т., Мирзоев С.А., муаллимони калон Юнусов А.Қ., Каримиён М.Б., ассистент Оқилов Ф.М. зиёд гардид. Ҳоло дар кафедра 11 нафар устодон – кормандони доимӣ ва 3 нафар устодон – ҳамкорони дохилӣ фаъолият мекунанд ва ҳиссаи устодони дорои дараҷа ва унвони илмӣ 60%-ро ташкил медиҳад.
Дар назди кафедра синфхонаи компютерии бо воситаҳои техникӣ ва нармафзори муносиб муҷаҳҳазгардида амал мекунад, ки дар он машғулият асосан аз фанни 1С:Бухгалтерия баргузор мегардад. Илова ба таълими донишҷӯёни донишгоҳ дар синфхонаи мазкур дар давоми се соли охир зиёда аз 200 нафар муҳосибон ва сармуҳосибони корхонаҳо, муассисаҳо ва ташкилотҳо аз тамоми минтақаҳои кишвар ба курсҳои бозомӯзӣ ва такмили ихтисос фаро гирифта шуда, ба онҳо сертификатҳои дахлдор супорида шуданд.
Дар панҷ соли охир аз ҷониби устодони кафедра 3 китоби дарсӣ аз фанҳои баҳисобгирии муҳосибӣ ва аудит (бо тавсияи ҳайати мушовараи Вазорати маориф ва илми Ҷумҳурии Тоҷикистон), 6 васоити таълимӣ ва миқдори зиёди дигар маводи таълимӣ ба нашр расидааст, ки дар тамоми муассисаҳои таҳсилоти олии кишвар барои омӯзиши нозукиҳои касби муҳосибӣ устодон ва донишҷӯён аз онҳо истифода мебаранд. Тавре дар суханронии худ Асосгузори сулҳу ваҳдати миллӣ – Пешвои миллат, Президенти Ҷумҳурии Тоҷикистон муҳтарам Эмомалӣ Раҳмон дар мулоқоти дирӯз бо кормандони соҳаи маориф баргузоргардида таъқид намуданд, донишҷӯён «бо истифода аз шароиту имкониятҳои беҳтарине, ки аз ҷониби давлат ва Ҳукумати мамлакат барои онҳо муҳайё карда шудаанд, бо сатҳи баланди масъулият, саводу маърифат, хониши намунавӣ ва одобу ахлоқ бояд намунаи ибрати дигарон бошанд».
Донишҷӯи имрӯза ва муҳосиби оянда бояд донишҳои соҳаи қонунгузорӣ, андозбандӣ, ояндабинӣ, банақшагирӣ, маркетинг, методологияи баҳисобгирӣ ва таҳлилро дошта бошад. Ӯ бояд ба дигаршавии шароити иқтисодӣ мутобиқ шуда тавонад, сиёсати молиявӣ ва баҳисобгирии корхонаро таҳия ва роҳандозӣ намояд, дурнамои рушди фаъолияти тиҷоратии корхонаро муайян кунад, муҳим аз ҳама, – принсипҳои стандартҳои байналмилалии ҳисоботи молиявиро донад ва онҳоро дар фаъолияти касбии худ амалӣ кунад.
Ҳоло ба касби муҳосиб талабот пойдор буда, дар оянда низ талабот ба муҳосибони касбӣ меафзояд. Аз ҷумла, талаботи бештар ба салоҳияти муҳосибон дар соҳаҳои технологияҳои иттилоотӣ, роҳандозӣ намудани муоширати корӣ, банақшагирӣ ва таҳлили фаъолият қайд карда мешавад, ки ин дигаршавии муҳити таҳсилотии дахлдорро талаб менамояд.
Ягон хел компютер наметавонад мутахассиси соҳаи баҳисобгирии муҳосибиро иваз намояд. Зеро дар иҷрои вазифаҳои касбии он қабул намудани қарорҳои муҳим ва стратегӣ талаб карда мешавад. Ин гуна вазифаҳоро ҳатто нармафзори мукаммали зеҳнӣ иҷро карда наметавонанд. Бинобар ин, дар бозори меҳнат ҳамеша талабот ба муҳосиб мавҷуд аст.
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