Overview of Vietnamese Accounting System Since 1975 and the Process of Vietnam＇s Convergence to IFRS

The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.

财经类报纸的竞争压力及对策

五种竞争作用力是美国哈佛商学院教授迈克尔·波特在20世纪80年代提出的一个研究竞争力的分析模型。之后成为产经竞争分析的“圣经”。波特认为,“形成竞争战略的实质就是将一个公司与其环境建立联系。尽管相关环境的范围广阔,包含着社会的、经济的因素,但公司环境的最关键部分就是公司投入竞争的一个或几个产业。