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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oai:localhost:UEH-578732018-10-29T09:41:55Z Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) Pham Quang Huy State budget Public sector Budget law International standards 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 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. 2018-10-29T09:41:55Z 2018-10-29T09:41:55Z 2013 Journal Article 1548-6583 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 en Journal of Modern Accounting and Auditing Vol. 9, No. 9 none Portable Document Format (PDF) 1194 1203 David Publishing |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
State budget Public sector Budget law International standards International public sector accounting standards (IPSAS) |
| spellingShingle |
State budget Public sector Budget law International standards International public sector accounting standards (IPSAS) Pham Quang Huy Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) |
| description |
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. |
| format |
Journal Article |
| author |
Pham Quang Huy |
| author_facet |
Pham Quang Huy |
| author_sort |
Pham Quang Huy |
| title |
Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) |
| title_short |
Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) |
| title_full |
Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) |
| title_fullStr |
Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) |
| title_full_unstemmed |
Vietnamese state budget accounting with the relationships between the state budget Law and international public sector accounting standards (IPSAS) |
| title_sort |
vietnamese state budget accounting with the relationships between the state budget law and international public sector accounting standards (ipsas) |
| publisher |
David Publishing |
| publishDate |
2018 |
| url |
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 |
| work_keys_str_mv |
AT phamquanghuy vietnamesestatebudgetaccountingwiththerelationshipsbetweenthestatebudgetlawandinternationalpublicsectoraccountingstandardsipsas |
| _version_ |
1810054424728436736 |