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REVIEW of FINANCE
Vol. 4, Issue 4, 2021
PROMOTING INNOVATION IN VIET NAM'S
ECONOMY AND RECOMMENDATIONS
EDITOR IN CHIEF:
PHAM VAN HOANH
(024) 3933.0039
VICE EDITOR IN CHIEF:
DO VAN HAI
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EDITORIAL BOARD:
PROF. NGUYEN CONG NGHIEP, Ph.D
PROF. TRAN THO DAT, Ph.D
PROF. DINH VAN SON, Ph.D
PROF. PHAM QUANG TRUNG, Ph.D
PROF. TRUONG MOC LAM, Ph.D
PROF. VU VAN HOA, Ph.D
ASSOC. PROF. NGUYEN TRONG CO, Ph.D
ASSOC. PROF. DINH VAN NHA, Ph.D
ASSOC. PROF. TRAN HOANG NGAN, Ph.D
ASSOC. PROF. NGUYEN THI MUI, Ph.D
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LICENSE: 552/GP-BTTTT dated on August 27 , 2021,
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issued by Ministry of Information and
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Vol. 4, Issue 4, 2021
CONTENTS
2 Promoting Innovation in Viet Nam's economy and ecommendations
Pham Trung Hai
7 Tax management in the trend of digital transformation in Viet Nam
Nguyen Thanh Tien
11 The impact of COVID-19 on financial security in Viet Nam
Do Hong Viet
15 Impact of capital structure, size on firm performance:
A case study of Viet Nam’s stock markets Nguyen Van Chien
19 Fraud controls for financial statements in enterprises –
Judging by Law Nguyen Thi Thanh Nhan
22 Credit risk management of commercial banks following BASEL-II in
Viet Nam in the emergency state: A view from COVID-19 pandemic
Dao Van Chung, Nguyen Dinh Toan
26 The moderating effect of emotional intelligence on the relationship
between job satisfaction & affective commitment:
A study in Viet Nam banking industry
Tran Thi Minh Quyen
30 Exporting agricultural products via e-commerce platforms
in Viet Nam and solutions Cao Cam Linh
34 Specialized labor for e-commerce in Viet Nam:
Situation and solutions Dang Van Sang, Nguyen Thi Thuy Hong
37 Discussion on the theory about five components of internal control
system in public sector Pham Quang Huy, Vu Kien Phuc
Current implementation status of balanced scorecard
and key performance indicator in Vietnamese firms
Tu Thanh Hoai, Tran Anh Hoa, Nguyen Phong Nguyen
43 Experience on digital transformation in accounting of some
countries and recommendation for Viet Nam Vu Thi Nhu Quynh
49 Recommendations for improving the resilience of Viet Nam's SMEs
after the COVID-19 pandemic
Luu Huu Duc, Ho Quynh Anh, Nguyen Thu Ha
53 The impact of transformational leadership style, organizational
culture on organizational performance of SMEs in Ho Chi Minh City
Huynh Ngoc Anh, Nguyen Quyet Thang
57 Factors influencing the purchasing intention of safe fruits
of consumers in Da Nang City Nguyen Thi Thao, Vo Thi Thanh Huong
60 Implementation of E-Learning teaching method in Viet Nam
Tran My Hai Loc