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Published by: api-3826232 on Oct 18, 2008
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GI\u1edaI THI\u1ec6U CH\u01af\u01a0NG TR\u00ccNH
I. V\u1ecb tr\u00ed m\u00f4n h\u1ecdc:

M\u00f4n h\u1ecdc T\u00e0i ch\u00ednh-Ti\u1ec1n t\u1ec7 h\u00ecnh th\u00e0nh tr\u00ean c\u01a1 s\u1edf t\u1ed5ng h\u1ee3p c\u00f3 ch\u1ecdn l\u1ecdc nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a hai m\u00f4n h\u1ecdc: \u201cT\u00e0i ch\u00ednh h\u1ecdc\u201d v\u00e0 \u201cL\u01b0u th\u00f4ng Ti\u1ec1n t\u1ec7-T\u00edn d\u1ee5ng\u201d c\u1ee7a chuy\u00ean ng\u00e0nh T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n h\u00e0ng.

Nh\u1eefng ki\u1ebfn th\u1ee9c c\u1ee7a m\u00f4n h\u1ecdc n\u00e0y mang t\u00ednh t\u1ed5ng h\u1ee3p, c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp
\u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebfv\u0129 m\u00f4 trong n\u1ec1n kinh t\u1ebfth\u1ecbtr\u01b0\u1eddng c\u00f3 \u0111i\u1ec1u ti\u1ebft. Do v\u1eady n\u00f3 tr\u1edf
th\u00e0nh m\u00f4n h\u1ecdc c\u01a1 s\u1edf cho t\u1ea5t c\u1ea3 sinh vi\u00ean\u0111\u1ea1i h\u1ecdc thu\u1ed9c c\u00e1c ng\u00e0nh kinh t\u1ebf.

M\u00f4n h\u1ecdc n\u00e0y cung c\u1ea5p cho sinh vi\u00ean nh\u1eefng ki\u1ebfn th\u1ee9c, nh\u1eefng kh\u00e1i ni\u1ec7m v\u00e0 nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u1ec1 T\u00e0i ch\u00ednh, Ti\u1ec1n t\u1ec7, T\u00edn d\u1ee5ng v\u00e0 Ng\u00e2n h\u00e0ng. N\u00f3 c\u00f3 t\u00e1c d\u1ee5ng l\u00e0m c\u01a1 s\u1edf b\u1ed5 tr\u1ee3 cho vi\u1ec7c nghi\u00ean c\u1ee9u c\u00e1c m\u00f4n kinh t\u1ebf ng\u00e0nh.

Gi\u00e1o tr\u00ecnh l\u00e0 c\u00f4ng tr\u00ecnh nghi\u00ean c\u1ee9u c\u1ee7a c\u00e1c gi\u00e1o vi\u00ean B\u1ed9 m\u00f4n T\u00e0i ch\u00ednh-

Ng\u00e2n h\u00e0ng,\u0111 \u01b0\u1ee3c c\u00e1c gi\u00e1o vi\u00ean tr\u1ef1c ti\u1ebfp bi\u00ean so\u1ea1n:
- Ths Tr\u1ea7n \u00c1i K\u1ebft: bi\u00ean so\u1ea1n c\u00e1c ch\u01b0\u01a1ng I, II, III, VI, IX
- Ths Phan T\u00f9ng L\u00e2m: bi\u00ean so\u1ea1n ch\u01b0\u01a1ng IV
- Nguy\u1ec1n Th\u1ecb L\u01b0\u01a1ng,\u0110o\u00e0n Th\u1ecb C\u1ea9m V\u00e2n: bi\u00ean so\u1ea1n ch\u01b0\u01a1ng V
- Ph\u1ea1m Xu\u00e2n Minh: bi\u00ean so\u1ea1n ch\u01b0\u01a1ng VII v\u00e0 VIII

II. Ph\u00e2n ph\u1ed1i ch\u01b0\u01a1ng tr\u00ecnh:

Ch\u01b0\u01a1ng tr\u00ecnh m\u00f4n h\u1ecdc\u0111 \u01b0\u1ee3c ph\u00e2n ph\u1ed1i nh\u01b0 sau:
Ch\u01b0\u01a1ng I: Nh\u1eefng v\u1ea5n\u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 ti\u1ec1n t\u1ec7
Ch\u01b0\u01a1ng II: Nh\u1eefng v\u1ea5n\u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 t\u00e0i ch\u00ednh
Ch\u01b0\u01a1ng III: Nh\u1eefng v\u1ea5n\u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 t\u00edn d\u1ee5ng
Ch\u01b0\u01a1ng IV: Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc
Ch\u01b0\u01a1ng V: Th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c\u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh trung gian
Ch\u01b0\u01a1ng VI: T\u00e0i ch\u00ednh doanh nghi\u1ec7p
Ch\u01b0\u01a1ng VII: H\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng
Ch\u01b0\u01a1ng VIII: L\u1ea1m ph\u00e1t v\u00e0 ch\u00ednh s\u00e1ch ti\u1ec1n t\u1ec7
Ch\u01b0\u01a1ng IX: Quan h\u1ec7 thanh to\u00e1n v\u00e0 t\u00edn d\u1ee5ng qu\u1ed1c t\u1ebf

CH\u01af\u01a0NG I
NH\u1eeeNG V\u1ea4N\u0110\u1ec0 C\u01a0 B\u1ea2N V\u1ec0 TI\u1ec0N T\u1ec6
V\u00c0 L\u01afU TH\u00d4NG TI\u1ec0N T\u1ec6
I. NGU\u1ed2N G\u1ed0C V\u00c0 B\u1ea2N CH\u1ea4T C\u1ee6A TI\u1ec0N T\u1ec6:

T\u1eeb r\u1ea5t s\u1edbm trong l\u1ecbch s\u1eed lo\u00e0i ng\u01b0\u1eddi\u0111\u00e3 xu\u1ea5t hi\u1ec7n nhu c\u1ea7u ph\u1ea3i c\u00f3 m\u1ed9t h\u00ecnh th\u1ee9c ti\u1ec1n t\u1ec7 l\u00e0m trung gian trao\u0111\u1ed5i. Tuy nhi\u00ean qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u00e1c h\u00ecnh th\u00e1i c\u1ee7a ti\u1ec1n t\u1ec7 cho th\u1ea5y kh\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ed9t\u0111\u1ecbnh ngh\u0129a v\u1ec1 ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 kinh t\u1ebf h\u1ecdc th\u1ed1ng nh\u1ea5t v\u00e0 ch\u1ea5p nh\u1eadn. Trong t\u00e1c ph\u1ea9m g\u00f3p ph\u1ea7n ph\u00ea ph\u00e1n khoa kinh t\u1ebf ch\u00ednh tr\u1ecb, K. Marx vi\u1ebft \u201c M\u1ed9t khi ng\u01b0\u1eddi ta hi\u1ec3u r\u1eb1ng ngu\u1ed3n g\u1ed1c c\u1ee7a ti\u1ec1n t\u1ec7 \u1edf ngay trong h\u00e0ng ho\u00e1, th\u00ec ng\u01b0\u1eddi ta\u0111\u00e3 kh\u1eafc ph\u1ee5c\u0111\u01b0\u1ee3c c\u00e1c kh\u00f3 kh\u0103n ch\u00ednh trong s\u1ef1 ph\u00e2n t\u00edch ti\u1ec1n t\u1ec7\u201d. Nh\u01b0ng Marx c\u0169ng ch\u1ec9 ra r\u1eb1ng ng\u01b0\u1eddi ch\u1ec9 nghi\u00ean c\u1ee9u ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c h\u00ecnh th\u00e1i ti\u1ec1n t\u1ec7 tr\u1ef1c ti\u1ebfp sinh ra t\u1eeb trao\u0111\u1ed5i h\u00e0ng ho\u00e1 ch\u1ee9 kh\u00f4ng nghi\u00ean c\u1ee9u c\u00e1c h\u00ecnh th\u00e1i ti\u1ec1n t\u1ec7 thu\u1ed9c v\u1ec1 m\u1ed9t giai\u0111o\u1ea1n cao h\u01a1n c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t nh\u01b0 ti\u1ec1n t\u00edn d\u1ee5ng ch\u1eb3ng h\u1ea1n.

Khi n\u00f3i\u0111\u1ebfn ti\u1ec1n t\u1ec7, h\u1ea7u h\u1ebft c\u00e1c nh\u00e0 kinh t\u1ebf h\u1ecdc tr\u01b0\u1edbc\u0111\u00e2y c\u0169ng cho r\u1eb1ng\u0111\u00f3 l\u00e0
ph\u01b0\u01a1ng ti\u1ec7n trung gian trao\u0111\u1ed5i.\u0110i\u1ec1u n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u00e0\u0111\u00fang v\u1edbi giai\u0111o\u1ea1n ban
\u0111\u1ea7u khi con ng\u01b0\u1eddi b\u1eaft \u0111\u1ea7u s\u1eedd\u1ee5ng c\u00f4ng c\u1ee5ti\u1ec1n t\u1ec7. Qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n c\u1ee7a ti\u1ec1n t\u1ec7

cho th\u1ea5y ti\u1ec1n t\u1ec7 kh\u00f4ng ch\u1ec9 c\u00f3 vai tr\u00f2 trung gian trao\u0111\u1ed5i m\u00e0 n\u00f3 c\u00f2n gi\u00fap cho ch\u00fang ta th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t\u0111\u1ed9ng\u0111\u1ea7u t\u01b0 t\u00edn d\u1ee5ng\u2026 Ngo\u00e0i ra, c\u00f2n c\u00f3 nh\u1eefng v\u1eadt th\u1ec3 kh\u00e1c gi\u1eef vai tr\u00f2 trung gian trao\u0111\u1ed5i nh\u01b0 chi phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, k\u1ef3 phi\u1ebfu,\u2026 m\u00e0 c\u00e1c nh\u00e0 kinh t\u1ebf h\u1ecdc v\u1eabn kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1edbi nhau c\u00f3 ph\u1ea3i l\u00e0 ti\u1ec1n t\u1ec7 hay kh\u00f4ng. Irving Fisher cho r\u1eb1ng ch\u1ec9 c\u00f3 gi\u1ea5y b\u1ea1c ng\u00e2n h\u00e0ng l\u00e0 ti\u1ec1n t\u1ec7, trong khi Conant Paul Warburg cho r\u1eb1ng chi phi\u1ebfu c\u0169ng l\u00e0 ti\u1ec1n t\u1ec7. Samuelson l\u1ea1i cho r\u1eb1ng ti\u1ec1n l\u00e0 b\u1ea5t c\u1ee9 c\u00e1i g\u00ec m\u00e0 nh\u1edd n\u00f3 ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 mua\u0111\u01b0\u1ee3c h\u1ea7u h\u1ebft m\u1ecdi th\u1ee9. Theo Charles Rist th\u00ec c\u00e1i th\u1eadt quan tr\u1ecdng\u0111\u1ed1i v\u1edbi nh\u00e0 kinh t\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 th\u1ed1ng nh\u1ea5t v\u1ec1 m\u1ed9t\u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o l\u00e0 ti\u1ec1n t\u1ec7 m\u00e0 ph\u1ea3i bi\u1ebft v\u00e0 hi\u1ec3u hi\u1ec7n t\u01b0\u1ee3ng ti\u1ec1n t\u1ec7.

II. C\u00c1C H\u00ccNH TH\u00c1I TI\u1ec0N T\u1ec6:
Nghi\u00ean c\u1ee9u l\u1ecbch s\u1eed ph\u00e1t sinh v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a ti\u1ec1n t\u1ec7 cho th\u1ea5y ti\u1ec1n t\u1ec7\u0111\u00e3 tr\u1ea3i
qua nhi\u1ec1u h\u00ecnh th\u00e1i: ho\u00e1 t\u1ec7, t\u00edn t\u1ec7 v\u00e0 b\u00fat t\u1ec7...

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