There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget...There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.展开更多
文摘There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.
