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CONTENTS

      REVIEW OF FINANCE-THEORETICAL
     AND PROFESSIONAL INFORMATION                                              REVIEW OF FINANCE Issue 01 – June 2025 (850)

        AGENCY OF FINANCE SECTOR             TOPIC
                                             5    Vietnamese press asserts its pioneering role in the new era of national rise     Hai Phan
                       A scientific journal of   7   The Financial press adapts to the trend of digital transformation      Linh Thanh
                       in-depth theoretical and   9   The digital transformation of the Finance sector aims to streamline the organizational
                       professional researches in      structure and improve operational efficiency and effectiveness
                       economics and finance                           Nguyen Thi Mai Dung, Huu Thi Bao, Duong Thi Thuy Nuong
                                             13   The Finance sector continues to promote the implementation of the Government's
                                                  Project 06                           Nguyen Ngoc Anh, Le Thanh Trung
                       An English publication   17   Finance sector promotes the application of digital technologies in investment
                       of local and international      management and oversight          Duong Kieu Anh, Ngo Van Khanh
                       economic and financial   21   A platform for data integration and sharing to support the Ministry of Finance’s
                       researches                 management and administration       Nguyen Duc Hau, Bui Doan Bao Chau
                                             25   Implementing Resolution No. 68 on private economic development: Customs sector
                                                  makes great efforts to accompany and support the business community     Thai Binh
                       An in-depth           RESEARCH & EXCHANGE
      Online Finance   information  channel of   29   Resolution No. 68-NQ/TW: Mobilizing private sector resources to lead the nation into
                       international economic      a new era                        Nguyen Thi Hoai Thu, Pham Hong Minh
                       and financial issue
                                             33   Structural transformation of Viet Nam’s economic sectors in the context of international
                                                  integration                            Phan Hung An, Mai Thi Chau Lan
                                             36   Changes in population policy create drivers for economic development   Luu Thi Duyen
                                             39   Solutions to improve the disbursement rate of public investment capital in Viet Nam
                       A special issue for                                          Duong Ba Duc Anh, Nguyen Chien Cong
                       external communication   43   The current state of unconventional monetary policy in Viet Nam during the 2015-2024 period
                       affairs of MOF                  Phan Thi Linh, Nguyen Thi Thu Trang, Nguyen Van Quang, Nguyen Pham Thanh Long
                                             48   Analysis of the impact of tariff policies on productivity and resource allocation in Viet Nam
                                                           Bui Thanh Long, Nguyen Van Nguyen, Vo Thi Diem Thuy, Nguyen Khanh Trung
                                             52   Tax administration 3.0 and the current implementation of e-invoicing in Viet Nam
                                                                                 Nguyen Le Ha Thanh Na, Nguyen Kim Quyen
                       Conferences, workshops   55   Promoting transparency in the corporate bond market in Viet Nam:
                       and seminars on financial      The role of the State Audit Office         Le The Sau, Vu Mai Chi
                       policies and mechanisms
                                             59   Conditions for the development of the life insurance market in Viet Nam
                                                  in the current context               Luong Van Hai, Nguyen Van Quang
                                             63   Crypto asset management solutions in Vietnam     Nguyen Thi Thom
                                             66   FDI capital management linked to green growth: International experiences and lessons
           Editor-in-chief:                       for Viet Nam                         Nguyen Van Anh, Nguyen Tuan Anh
                                             70   Opportunities and challenges for green finance in Viet Nam in the context of global
               PHAM THU PHONG, Ph.D.              green transition                                 Ngo Thi Bich Thao
               (024) 3933.0039               73   Green banking model promotes green finance to achieve Net-Zero emissions     Vu Thi Hue
                                             76   Carbon credits: A crucial tool for mitigating climate change and achieving Viet Nam’s
           Vice-Editor-in-chief:
                                                  Net-Zero goals                                   Dang Quynh Nhu
               DO VAN HAI, Ph.D.             79   Readiness level, legal gaps, and policy directions for developing the carbon market
                                                  in Viet Nam                                 Nguyen Thi Thanh Nhan
               VU THI ANH HONG, Ph.D.
                                             84   The role of leadership in digital transformation in the era of digital technology
               DANG THI THANH MAI, M.A.                                            Nguyen Van Tinh, Tran Nguyen Khanh Hai
                                             89   Solutions to improve the effectiveness of complaint handling in bidding   Nguyen The Vinh
               NGUYEN HAI HONG, M.A.
                                             FINANCE – BUSINESS
               (024) 3933.0033
                                             94   Innovation in Viet Nam’s Banking sector            Vu Thi Phuong
           Editorial Board:                  97   Selection of accrual-based earnings management measurement models in listed
                                                  commercial banks in Viet Nam      Nguyen Thi My Dung, Dinh Thi My Hanh
               PROF. NGUYEN CONG NGHIEP, Ph.D.
                                             100  Research on factors affecting business performance of listed enterprises on the
               PROF. TRAN THO DAT, Ph.D.          Vietnamese stock market    Nguyen Dinh Hoan, Chu Thanh Bac, Nguyen Van Thanh
               PROF. DINH VAN SON, Ph.D.     104  A study on bankruptcy risk of listed textile and garment enterprises on the Vietnamese
                                                  stock market                                     Phan Hoang Phuc
               PROF. PHAM QUANG TRUNG, Ph.D.  108  Factors affecting the level of tax avoidance by listed real estate companies in Viet Nam
               PROF. TRUONG MOC LAM, Ph.D.                                          Nguyen Anh Hien, Hoang Thi Thu Trang
                                             111  The impact of intangible fixed assets on the market value of the enterprise:
               PROF. VU VAN HOA, Ph.D.            Empirical evidence from Viet Nam            Nguyen Thi Thuy Phuong
               PROF. NGUYEN TRONG CO, Ph.D.  115  Financial access for technology startups in Viet Nam: Insights from founders
                                                                                       Le Thu Hien, Nguyen Thi Ngoc Anh
               ASSOC. PROF. DINH VAN NHA, Ph.D.
                                             118  Digital transformation in small and medium-sized logistics enterprises in Viet Nam:
               ASSOC. PROF.  TRAN HOANG NGAN, Ph.D.     oppotunities and chanllenges               Dang Thanh Luan
                                             122  Current situation, challenges and solutions to improve the implementation of occupational
               ASSOC. PROF. NGUYEN THI MUI, Ph.D.
                                                  safety and health policies in Viet Nam's seafood processing industry   Nguyen Ngoc Han
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