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Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards (IPSAS)* Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam

Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards (IPSAS)* Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam
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出处 《Journal of Modern Accounting and Auditing》 2013年第9期1194-1203,共10页 现代会计与审计(英文版)
关键词 会计准则 公共部门 国家预算 预算法 越南 胡志明市 国际 大学 state budget, public sector, budget law, international standards, international public sector accountingstandards (IPSAS)
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参考文献12

  • 1Giao, T. V. (2009). Cai cach tai chinh congo Viet Nam hien nay (Public finance reform in Vietnam today). Tap chi cong san (Journal of Uiemamese Communist Parties), 11(155), 1-6.
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  • 6Le, B. (2012). Boi chi ngan sach khong de qua 5% GDP (Deficit in budget is not 5% of GDP in Vietnam). Vien nghien cuu va quart ly kinh te trung uong (Central Institute for Economic Management), 1(1), 3-10.
  • 7Nguyen, T. D. (2012). Government reviewed and looked back after 10 years for administrative reform. Government Department, 1(4), 12-18.
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  • 10Tu, N. H. (2011). The effectiveness of budget investments is low. Journal of Vietnamese Communist Party, 1(3), 6-14.

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