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REVIEW OF FINANCE-THEORETICAL CONTENTS
AND PROFESSIONAL INFORMATION
AGENCY OF FINANCE SECTOR REVIEW OF FINANCE Issue 2 – December 2024 (839)
TOPPIC: IMPROVING LAWS ON ACCOUNTING AND AUDITING
A scientific journal of
in-depth theoretical and 6 Amendments to the Law on Accounting
professional researches in Nguyen Ngoc Anh, Do Van Long
economics and finance 10 Amendments to the Law on Independent Auditing
Ha Thi Phuong Thanh, Dao Thi Thu Ha, Mai Phuong Nhi, Pham Cao Ky
13 Improving the system of public sector accounting standards in accordance
with international practices Ho Thi Vinh
An English publication 17 International Financial Reporting Standards and recommendations for application in Vietnam
of local and international
economic and financial Nguyen Hoang Long
researches 20 Accounting regime for administrative and public service units to meet practical requirements
and Vietnamese Public Sector Accounting Standards Nguyen Hoang Tung, Pham Cao Ky
24 Accounting regime for cooperatives and unions of cooperatives in accordance with the Law
on Cooperatives of 2023 Mai Thu Trang, Truong Thi Mai Phuong
An in-depth
Online Finance information channel of
international economic POLICY ANALYSIS AND COMMENTARY
and financial issue 28 Role, characteristics, and necessity of promulgating regulations on environmental
protection fees for emissions Pham Ha Linh
32 International experience on emission-related revenues and lessons for Vietnam La Thi Noi
36 Impact of environmental protection fees on emissions Luong Le Thuy
40 The environmental protection fee policy for emissions Ta Xuan Tung
A special issue for
external communication
affairs of MOF RESEARCH & EXCHANGE
44 Fiscal policy solutions to promote aggregate demand in Vietnam Truong Thanh Tung
49 Digital economy to create motivation for sustainable tourism development in Vietnam
Tran Hung Cuong, Doan Tuan Phong, Tran Loi, Le Hoang Thuya
53 Status and prospects for sustainable development of Vietnam’s tourism industry
Conferences, workshops
H I NGH , H I TH O and seminars on financial 56 Ly Liet Thanh
policies and mechanisms Building an ARIMA model to forecast Vietnam's Consumer Price Index Vo Huynh Hung Thinh
60 Relationship between institutional quality and foreign direct investment attraction
Do Thu Huong, Nguyen Duy Dat
65 Enhancing the application of information technology in tax debt management Truong Thi Thao
68 Management of non-agricultural land use tax Nguyen Thi Huyen Cham
Editor-in-chief: 71 Expanding the consumption market for high-tech and smart agricultural products
based on digital platforms in Vietnam Trinh Dac Vien, Tran Viet Sung
PHAM VAN HOANH 74 Applying digital technology in bad debt management at Vietnamese commercial banks
Bui Le Duy
(024) 3933.0039 78 Accounting for fixed assets under Circular 24/2024/TT-BTC Tran Thi Thu Huong
82 Research on the business performance of listed electricity companies in Vietnam
Vice-Editor-in-chief:
Pham Duy Khanh
DO VAN HAI 86 Solutions for responding to anti-subsidy on vietnam’s exported goods Le Trieu Dzung
91 The asymmetric impact of trade openness and financial development on CO2 emissions
(024) 3933.0033 in Vietnam Tran Thi Phuong Thanh
94 Inspection of commune-level budgets of some localities and experiences for Vinh Phuc Province
Editorial Board: Le Van Loc, Le Vu Thanh Tam, Le Anh Tuan
FINANCE – BUSINESS
PROF. NGUYEN CONG NGHIEP, Ph.D
98 Factors affecting state capital management in joint stock companies Nguyen Bich Thuy
PROF. TRAN THO DAT, Ph.D 102 Evaluation of the performance results of the interbank electronic payment system
Nguyen Thi Hang Nga, Bui Thi Thanh Van
PROF. DINH VAN SON, Ph.D
106 Internal control system associated with risk management at commercial banks in Vietnam
PROF. PHAM QUANG TRUNG, Ph.D Trinh Xuan Quynh, Pham Duy Hung
109 Prerequisites for digital transformation of credit activities at commercial banks Ta Thanh Huyen
PROF. TRUONG MOC LAM, Ph.D
112 Compliance with the Basel III and impacts on the liquidity of banks Nguyen Thi Thu Trang
PROF. VU VAN HOA, Ph.D 116 Predicting financial statement frauds of listed construction companies
on the Vietnamese stock market Tran Anh Huy, Tran Phuong Linh
PROF. NGUYEN TRONG CO, Ph.D
122 Discussion on the management capacity of small and medium-sized enterprise owners
ASSOC. PROF. DINH VAN NHA, Ph.D Ha Thanh Viet, Van Thi Thai Thu
125 Research trends on the application of technology in small and medium-sized enterprises
ASSOC. PROF. TRAN HOANG NGAN, Ph.D
Tran Tan Phat
ASSOC. PROF. NGUYEN THI MUI, Ph.D 129 Overview of factors affecting creative work behavior and performance of employees
Lam Hoang Dang, Le Thi Dieu Huyen, Dao Duy Huan