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REVIEW OF FINANCE-THEORETICAL CONTENTS
AND PROFESSIONAL INFORMATION
AGENCY OF FINANCE SECTOR REVIEW OF FINANCE Issue 2 – March 2023 (797)

A scientific journal of MACROECONONY & FINANCE
in-depth theoretical and 5 Improving financial policies on green economy development in Vietnam
professional researches in Nguyen The Anh, Dao Thi Huong
economics and finance
9 Green tax policy for sustainable development Nguyen Thi Hai Binh
13 Green growth in the agricultural sector and the related issues Nguyen Thi Thanh Tam
16 Orientation to improve tax policies to support the development of green agriculture in Vietnam
An English publication
of local and international Le Vu Thanh Tam
economic and financial 20 Developing a sustainable green tourism in Vietnam
researches
Nguyen Thi Thu Ha, Nguyen Thanh Huyen, Le Thi Tam
RESEARCH & EXCHANGE
An in-depth 23 International experience in green economy development Nguyen Duc Duong
Online Finance information channel of 27 The role of financial technology in the context of digital transformation and the COVID-19 pandemic
international economic
and financial issue Nguyen Thi Hoai Le
31 Term redemption of government bonds from temporarily idle state funds
Nguyen Khanh Thu Hang
34 Factors affecting the operation of customs authorities in the new context Tran Vu Minh
A special issue for 38 Improving corporate governance efficiency of State-owned enterprises in accordance
external communication with international practices Tong Phuong Dzung
affairs of MOF
42 Internal control at companies listed on the Vietnamese stock market
Tran Thi Khanh Linh, Dang Le Thu Hien, Pham Thi Kieu Linh,
Nguyen Thi Hong Dang, Vu Thi Phuong Lien, Nguyen Thi Thuy Quynh
47 Sustainable development of e-commerce in Vietnam Nguyen Tien Minh
Conferences, workshops 50 Green logistics to promote sustainable growth Pham Van Kiem
H I NGH , H I TH O and seminars on financial 54 Solutions to improve the rate of online public service users Pham Thi Quynh Chi
policies and mechanisms 57 Improving the system of sustainable and universal social insurance policies Pham Hong Nhung
60 Discuss the situation of crimes violating regulations on banking and related activities
Nguyen Phuong Linh
FINANCE – BUSINESS
63 Improving liquidity risk management and ensure the stability of the banking system
Editor-in-chief:
Tran Thi Kim Khoi
PHAM VAN HOANH 67 Digital banking in Vietnam and development recommendations Do The Dan
71 Solutions to accelerate the digitization process of Vietnamese commercial banks
(024) 3933.0039
Nguyen Quoc Anh
Vice-Editor-in-chief: 75 The impact of product and service diversification on the profitability and risks
of commercial banks in Vietnam Nguyen Thi Minh Ngoc, Tran Thi Thuy Hang,
DO VAN HAI Pham Thi Thu Van, Nguyen Le Thao Vy
79 Factors affecting bad debts of Vietnamese commercial banks
(024) 3933.0033 Nguyen Dao Tram Anh, Pham Khanh Linh, Nguyen Ngoc Kim Ngan,

Editorial Board: Le Ho Quang Nhat, Dau Thi Phuong Uyen
82 Improving business efficiency of listed steel manufacturing enterprises in Vietnam
PROF. NGUYEN CONG NGHIEP, Ph.D Nguyen Thi Bich Ngoc
85 Omnichannel sales trends for retail businesses in Vietnam Vo Ta Tri
PROF. TRAN THO DAT, Ph.D 89 Qualitative study of factors affecting customer brand loyalty Nguyen Ngoc Diep, Phan Thanh Hai
93 Overview of the impact of open innovation on business performance
PROF. DINH VAN SON, Ph.D
Trinh Thi Nhuan
PROF. PHAM QUANG TRUNG, Ph.D 97 The notable issues on construction estimation Pham Thi Lien
100 Establishing a business leadership vision Duong Thi Thuy Nuong
PROF. TRUONG MOC LAM, Ph.D 104 Strengthening support for women start-ups Nguyen Thi Thanh Tam

PROF. VU VAN HOA, Ph.D ACCOUNTING & AUDIT
109 Applying the International Public Accounting Standards on financial statements in Vietnam
ASSOC. PROF. NGUYEN TRONG CO, Ph.D
Duong Thi Quynh Lien
ASSOC. PROF. DINH VAN NHA, Ph.D 113 Management accounting theoretical framework with short-term decision-making
in manufacturing enterprises Nguyen Thi Hong Suong
ASSOC. PROF. TRAN HOANG NGAN, Ph.D
116 Accounting of biotic assets in the agriculture of Vietnam Nguyen Thi Hong Van
ASSOC. PROF. NGUYEN THI MUI, Ph.D
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