Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improvin...Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.展开更多
文摘Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.
