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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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