The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting
For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government’s a...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
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David Publishing
2018
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| Truy cập trực tuyến: | http://www.davidpublisher.com/Public/uploads/Contribute/5537238c8e436.pdf http://digital.lib.ueh.edu.vn/handle/UEH/57888 |
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oai:localhost:UEH-578882018-10-29T09:41:57Z The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting Phạm Quang Huy Accounting Auditing Public sector accounting State audit State budget accounting For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government’s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit 2018-10-29T09:41:57Z 2018-10-29T09:41:57Z 2015 Journal Article 1548-6583 http://www.davidpublisher.com/Public/uploads/Contribute/5537238c8e436.pdf http://digital.lib.ueh.edu.vn/handle/UEH/57888 en Journal of Modern Accounting and Auditing Vol. 11, No. 3 none Portable Document Format (PDF) 143 149 David Publishing |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
Accounting Auditing Public sector accounting State audit State budget accounting |
| spellingShingle |
Accounting Auditing Public sector accounting State audit State budget accounting Phạm Quang Huy The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting |
| description |
For achievement of common goals, state accounting is used and applied by the government for adjusting the
activities of public organizations that are in compliance with the social-economic policies in the country. Indeed,
public sector has been playing a pivotal role in supporting the government’s aspirations in the development in any
countries. To conduct these responsibilities, public entities have to provide valuable financial information for
making the decisions. These figures will be extracted from accounting documents and reports, because accounting
is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget
accounting, is an important tool for reflecting the governmental transactions to general statements. However, there
are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for
checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present,
very little research has been conducted to define the usefulness of public auditing to general accounting. With
causes necessary for examining economic activities of any organizations, the main purpose of this paper is to
identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving
the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as
five solutions for enhancing the state audit |
| format |
Journal Article |
| author |
Phạm Quang Huy |
| author_facet |
Phạm Quang Huy |
| author_sort |
Phạm Quang Huy |
| title |
The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting |
| title_short |
The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting |
| title_full |
The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting |
| title_fullStr |
The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting |
| title_full_unstemmed |
The benefit of state audit and significance to enhancing the validity of Vietnamese state budget accounting |
| title_sort |
benefit of state audit and significance to enhancing the validity of vietnamese state budget accounting |
| publisher |
David Publishing |
| publishDate |
2018 |
| url |
http://www.davidpublisher.com/Public/uploads/Contribute/5537238c8e436.pdf http://digital.lib.ueh.edu.vn/handle/UEH/57888 |
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AT phamquanghuy thebenefitofstateauditandsignificancetoenhancingthevalidityofvietnamesestatebudgetaccounting AT phamquanghuy benefitofstateauditandsignificancetoenhancingthevalidityofvietnamesestatebudgetaccounting |
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