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
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)
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.
-
2Hoek, V. D., & Peter, M. (1996). Fund accounting and capital budgeting: European experiences. Public Budgeting and Financial Management, 8(1), 26-46.
-
3Independent Evaluation Group [lEG]. (2008). Public sector reform. What works and why? An lEG Evaluation of World Bank Support.
-
4International Budget Partnership [IBP]. (2010). Can people follow their money? Budget transparency in East Africa. Policy Brief EA. 01/2010E.
-
5Kari, N., & Johanne, I. (2012). The control gap: The role of budgets, accounting information, and (non-)decisions in hospital settings. Retrieved from http://urn.nb.no/URN:NBN:no-10946.
-
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.
-
8Parry, M. (2003). The four dimensions of public financial management. Account Journal, 2(1-8).
-
9Pretorius, C., & Pretorius, N. (2009). Review of public financial management reform literature. Department for International Development, Evaluation Working Paper/Evaluation Report EV698.
-
10Tu, N. H. (2011). The effectiveness of budget investments is low. Journal of Vietnamese Communist Party, 1(3), 6-14.
-
1Mai Thi Hoang Minh.Application of International Public Sector Accounting Standards in Vietnam in Current Conditions[J].Journal of Modern Accounting and Auditing,2014,10(4):404-413. 被引量:1
-
2Helene Maurel-Indart.L'oeuvre en construction, Minh Tran Huy[J].法国研究,2010(3):83-89.
-
3Pham Quang Huy.The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting[J].Journal of Modern Accounting and Auditing,2015,11(3):143-149.
-
4Sabrina Bellana Julien Vandemoot.International Public Sector Accounting Standards (IPSAS) Implementation in the European Union (EU) Member States[J].Journal of Modern Accounting and Auditing,2014,10(3):257-269. 被引量:2
-
5Mai Thi Hoang Minh.State Auditing With the Investment in Public Sector: Case of Vietnam[J].Journal of Modern Accounting and Auditing,2013,9(10):1334-1341. 被引量:1
-
6Nguyen Xuan Hung.Overview of Vietnamese Accounting System Since 1975 and the Process of Vietnam's Convergence to IFRS[J].Journal of Modern Accounting and Auditing,2015,11(5):260-268.
-
7岑衍强,孟浩.试论现代企业发展的强动力──管理创新[J].武汉工业大学学报,1999,21(1):84-87. 被引量:8
-
8Nguyen Thi Thu Trang Kosuke Toshiki Shoichi Kunikane.Polluter Pays Principle: Who Pays for Industrial Waste in Ho Chi Minh City, Vietnam[J].Journal of Environmental Science and Engineering(A),2012,1(1):100-106.
-
9Jian Shi,Wei He,Lirong Long,Shaolong Li.Incorporating Pay Basis into Pay Comparison: The Relationships among Over/Underpayment, Pay for Performance and Pay Level Satisfaction[J].Frontiers of Business Research in China,2016,10(4):576-604.
-
10Dahmardeh Nazar,Pourshahabi Vahid.Agility evaluation in public sector[J].Chinese Business Review,2009,8(10):19-24.