Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS)
For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting. In the accounting content, budget accounting is an important thing wh...
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| Tác giả chính: | |
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
| Thông tin xuất bản: |
David Publishing
2018
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| Chủ đề: | |
| Truy cập trực tuyến: | https://s3.amazonaws.com/academia.edu.documents/37429745/JMAA_2013.9.pdf?AWSAccessKeyId=AKIAIWOWYYGZ2Y53UL3A&Expires=1540793470&Signature=CcknppXaOXiuUbJJ3kr0dtf1nbI%3D&response-content-disposition=inline%3B%20filename%3DJMAA_2013.9.pdf#page=58 http://digital.lib.ueh.edu.vn/handle/UEH/57873 |
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| Tóm tắt: | For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved
features in administrative works as well as in different areas, such as public administration, finance, and accounting.
In the accounting content, budget accounting is an important thing which is worth noting. However, along with the
achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state
budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam
and what has not been done through finding the relationships with budget regulations and international public
sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a
new model for controlling information published by data accounting system in the future. |
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