| Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards （IPSAS）＊ Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam |
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| 作者姓名： | Pham Quang Huy |
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| 作者单位： | University of Economics, Ho Chi Minh City, Vietnam |
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| 基金项目： | Acknowledgements： The author would firstly like to thank Associate Professor, Dr. Vo Van Nhi and Associate Professor, Dr. Mai Minh for their guidance, encouragement, and good advice. This article is a much better work thanks to their assistance. The author＇s thanks must also go to the university as well as the faculty for allowing spare time for doing this survey and writing reports. They also give the author opportunity to examine many games that might otherwise have never been encountered. Finally, the author would like to thank all members of the family and friends for all their invaluable supports. |
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| 摘 要： | For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.
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| 关 键 词： | 会计准则 公共部门 国家预算 预算法 越南 胡志明市 国际 大学 |
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