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REVIEW OF FINANCE-THEORETICAL CONTENTS
AND PROFESSIONAL INFORMATION
AGENCY OF FINANCE SECTOR REVIEW OF FINANCE Issue 2 – April 2023 (799)

A scientific journal of MACROECONONY & FINANCE
in-depth theoretical and 5 Financial supervision of elected agencies in integrated state budget system of Vietnam
professional researches in Nguyen Minh Tan
economics and finance
8 Financial inclusion in Vietnam: Current situation and solutions Nguyen Thi Minh Hanh
12 Impact of Global minimum corporate tax and recommendations for Vietnam Le Quang Thuan
18 Inflation control issues in Vietnam Ha Minh Son, Pham Thi Lien Ngoc, Nguyen To Quyen
An English publication 21 Improving legal corridor on corporate income tax incentives for environment protection in Vietnam
of local and international Dinh Van Linh
economic and financial
researches 24 Enhancing the application of information technology and digital transformation in the tax sector
Hoang My Binh, Nguyen Thi Mai Huong
RESEARCH & EXCHANGE
An in-depth 27 The socialism-oriented market economy in Vietnam Trinh Huy Hong
Online Finance information channel of 31 Impact of public debt on bank credit in Vietnam Le Thi Thuy Hang
international economic 35 Solutions to improve the operational performance of microcredit in Vietnam Tran Cong Du
and financial issue 38 Digital transformation of the banking industry: Challenges and recommendations Nguyen Van Thuy
42 Challenges in assessing the performance of public sector Mai Duc Nghia
45 Improving health insurance policy to target at the universal coverage Nguyen Thi He
48 Promoting recovery process and sustainable development of Vietnam’s tourism in the new period
Tran Minh Phuong
A special issue for 51 Effective application of digital signature in e-commerce activities
external communication
affairs of MOF Pham Thanh Binh, Duong Thanh Tung
55 Developing an environment - friendly market in Vietnam Nguyen Thuy Van
58 Factors affecting the greening of Vietnam’s seafood export supply chain Vo Thi Van Na
FINANCE – BUSINESS
61 Brand communication of state-owned banks in Vietnam Nguyen Thu Huong
Conferences, workshops 65 Risk measurement models of Vietnam’s banking system Phan Thi Linh
H I NGH , H I TH O and seminars on financial 69 Improving the efficiency of bad debt management of the State towards commercial banks
policies and mechanisms
Nguyen Thanh Thuy
72 Regulations on bank guarantee Nguyen Thi Quynh Giao
75 Regulations on debt trading of credit institutions Nguyen Thi Doan Trang
78 Supporting Vietnamese businesses to recover and develop in the post-COVID-19
Editor-in-chief:
Nguyen Thi Kim Nguyen
82 Improving the efficiency of Credit Guarantee Fund for small and medium-sized Enterprises
PHAM VAN HOANH
in Vietnam Le Thanh Huyen
(024) 3933.0039 85 Digital transformation in small and medium-sized enterprises Nguyen Thi Ai Linh
88 Improving the efficiency of digital technology application in the administration
Vice-Editor-in-chief: and management of business activities Nguyen Ba Huy
92 Application of e-commerce tools to improve the efficiency of online sales models
DO VAN HAI
Nguyen Minh Phuong
(024) 3933.0033 96 Solutions to improve the quality of business-university linkages in Vietnam
Nguyen Thi Tuyet Nga
Editorial Board: 99 Selection of online distribution channels of small and medium enterprises in Vietnam
Hoang Xuan Lam, Le Thi Anh Van
PROF. NGUYEN CONG NGHIEP, Ph.D 102 Analyzing factors affecting the financial crisis in real estate enterprises

PROF. TRAN THO DAT, Ph.D Nguyen Truong Khanh, Nguyen Le Hoang Thuy To Quyen, Vo Minh Long
106 Using DuPont analysis techniques in analyzing the business performance
PROF. DINH VAN SON, Ph.D
of non-financial enterprises Vo Van Can, Nguyen Thi Lien Huong
PROF. PHAM QUANG TRUNG, Ph.D 110 The impact of working capital and intangible assets on the profitability
of construction enterprises Phan Pham Minh Hang
PROF. TRUONG MOC LAM, Ph.D 113 Factors affecting customer brand loyalty for cellphones in Vietnam Vu Xuan Truong

PROF. VU VAN HOA, Ph.D 117 Culture with the formation of the brand image of a university
Nguyen Van Ha, Vu Thi Anh Tuyet
ASSOC. PROF. NGUYEN TRONG CO, Ph.D
121 To start a business with family business model Nguyen Thi My Hanh
ASSOC. PROF. DINH VAN NHA, Ph.D ACCOUNTING & AUDIT
125 Digital transformation in the field of accounting and auditing Nguyen Thi Ngoc Hai
ASSOC. PROF. TRAN HOANG NGAN, Ph.D 128 Impact of Big Data Analytics and Dynamic Accounting Information Systems
on Circular Economy Performance Pham Quang Huy, Vu Kien Phuc
ASSOC. PROF. NGUYEN THI MUI, Ph.D
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