The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central t...The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.展开更多
The declining share of labor compensation in China＇s GDP has raised intense public concern. Using statistics since 1978, this research paper examines, in detail, the changing patterns of labor compensation since refo...The declining share of labor compensation in China＇s GDP has raised intense public concern. Using statistics since 1978, this research paper examines, in detail, the changing patterns of labor compensation since reform and opening- up. Following international practices. this paper has adjusted China＇s labor compensation statistics.The results show that, iu contrast to a significant drop in the share of labor competsation in GDP before making an adjustment, the adjusted share has actually remained stable for the most part after the late 1970s.There has been no discernable fall until the last several years, The real prablem in China＇s functional distribution of national income since the late 1970s has not been the declining share of labor compensation in GDP. Actually, the share has always remained consistently low.It can be characterized as beiag ＂stable at a low level on a long-term basis＂.How to increase the labor share,which is in the interest of the average worker is a major question that must be addressed in China＇s future economic development.展开更多
Industrial Economics is internationally recognized as an applied discipline of economics, is the result of the deepening and development of microeconomics, is one of the core curriculum of foreign economics, and is al...Industrial Economics is internationally recognized as an applied discipline of economics, is the result of the deepening and development of microeconomics, is one of the core curriculum of foreign economics, and is also one of the most active, exciting, and fruitful fields in economics in recent years. In 1996, China＇ s academic disciplines have been made an adjustment, ＂ industrial economics＂ become the first place of secondary discipline which under the first discipline ＂ Applied Economics ＂ in the category of＂ economics＂ , has achieved the initial connection with international conventions in the disciplines set. However, in the study, research methods, main content, or in the theoretical basis and the theoretical system, there is a big difference between the Western industrial economics and the domestic industrial economics.展开更多
文摘The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.
文摘The declining share of labor compensation in China＇s GDP has raised intense public concern. Using statistics since 1978, this research paper examines, in detail, the changing patterns of labor compensation since reform and opening- up. Following international practices. this paper has adjusted China＇s labor compensation statistics.The results show that, iu contrast to a significant drop in the share of labor competsation in GDP before making an adjustment, the adjusted share has actually remained stable for the most part after the late 1970s.There has been no discernable fall until the last several years, The real prablem in China＇s functional distribution of national income since the late 1970s has not been the declining share of labor compensation in GDP. Actually, the share has always remained consistently low.It can be characterized as beiag ＂stable at a low level on a long-term basis＂.How to increase the labor share,which is in the interest of the average worker is a major question that must be addressed in China＇s future economic development.
文摘Industrial Economics is internationally recognized as an applied discipline of economics, is the result of the deepening and development of microeconomics, is one of the core curriculum of foreign economics, and is also one of the most active, exciting, and fruitful fields in economics in recent years. In 1996, China＇ s academic disciplines have been made an adjustment, ＂ industrial economics＂ become the first place of secondary discipline which under the first discipline ＂ Applied Economics ＂ in the category of＂ economics＂ , has achieved the initial connection with international conventions in the disciplines set. However, in the study, research methods, main content, or in the theoretical basis and the theoretical system, there is a big difference between the Western industrial economics and the domestic industrial economics.
