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
In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actua...In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actual operation. Therefore, we must proceed from the actual situation, using the scientific method, reform of the budget accounting system, promote the budget accounting system more scientific and perfect. This article will carry on problems existing in the current budget accounting system analysis, put forward the reform ideas and suggestions accordingly, with a view to the reform and development of the budget accounting to meet the objective demand of the development of the times.展开更多
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In recent years, with the further development of our country＇s financial management system, the existing budget accounting system can not adapt to the current management system, many problems are exposed in the actual operation. Therefore, we must proceed from the actual situation, using the scientific method, reform of the budget accounting system, promote the budget accounting system more scientific and perfect. This article will carry on problems existing in the current budget accounting system analysis, put forward the reform ideas and suggestions accordingly, with a view to the reform and development of the budget accounting to meet the objective demand of the development of the times.
