Handicraft villages play an important role in promoting social and economic development in rural areas as well as Vietnam＇s economy. Nowadays, Vietnam＇s handicrafts have a foothold in the world market, and are expor...Handicraft villages play an important role in promoting social and economic development in rural areas as well as Vietnam＇s economy. Nowadays, Vietnam＇s handicrafts have a foothold in the world market, and are exported over 163 countries and territories （Tuan, 2010）. However, the production activities of the handicraft village have a lot of shortcomings, especially the problem of environmental pollution （Chi, 2010）. Therefore, government policy plays a very important role to minimize environmental pollution villages, contributing to improving environmental quality and public health. This paper focuses on： 1）. Current status of state policy environment in handicraft villages shows the achievements and limitations of the policy, from which reviews state policy in environments in handicraft villages （through fieldwork in the handicraft villages）; and 2）. Solution to improve state policy on environmental protection in handicraft villages in Vietnam.展开更多
For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Ind...For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.展开更多
The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which...The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.展开更多
文摘Handicraft villages play an important role in promoting social and economic development in rural areas as well as Vietnam＇s economy. Nowadays, Vietnam＇s handicrafts have a foothold in the world market, and are exported over 163 countries and territories （Tuan, 2010）. However, the production activities of the handicraft village have a lot of shortcomings, especially the problem of environmental pollution （Chi, 2010）. Therefore, government policy plays a very important role to minimize environmental pollution villages, contributing to improving environmental quality and public health. This paper focuses on： 1）. Current status of state policy environment in handicraft villages shows the achievements and limitations of the policy, from which reviews state policy in environments in handicraft villages （through fieldwork in the handicraft villages）; and 2）. Solution to improve state policy on environmental protection in handicraft villages in Vietnam.
文摘For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.
文摘The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.
