Vietnam : Country Financial Accountability Assessment
Vietnam is in the process of reforming its economy, adopting market economy mechanisms, and integrating into the world economy. Like a number of countries in the process of transition to a market economy, Vietnam faces challenges in improving its l...
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| Format: | Country Financial Accountability Assessment |
| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2001/10/1620916/vietnam-country-financial-accountability-assessment http://hdl.handle.net/10986/14595 |
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okr-10986-14595 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
FINANCIAL MANAGEMENT RISK ASSESSMENT INSTITUTIONAL CAPACITY CONSTRAINTS REPORTING SYSTEMS VERIFICATION MEASURES INFORMATION MANAGEMENT GOVERNMENT ACCOUNTING BUDGET MONITORING PRIVATE ENTERPRISES EXTERNAL AUDITORS PUBLIC ENTERPRISES INSTITUTIONAL FRAMEWORK REGULATIONS CORPORATE ACCOUNTING ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITION ADB AUDIT REPORTS AUDITING AUDITING STANDARDS AUDITORS AUTHORITY AUTONOMY BALANCE SHEET BOARDS OF DIRECTORS BOOKKEEPING BUDGET ACCOUNTING BUDGET ACCOUNTING SYSTEM BUDGET CLASSIFICATION BUDGET EXPENDITURES BUDGET IMPLEMENTATION BUDGET MONITORING BUDGET PROCESS BUDGETARY SPENDING BUDGETING CAPITAL ADEQUACY CHECKING CITIZENS COMMERCIAL OPERATIONS CORPORATE GOVERNANCE DECISION MAKERS DECISION-MAKING DECISION-MAKING PROCESSES DECREE DECREES DEPOSIT INSURANCE DEPRECIATION DEVOLUTION DISCLOSURE DISTRICTS EXPENDITURE REFORM EXTERNAL AUDITORS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL AUDITS FINANCIAL DATA FINANCIAL DISCIPLINE FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL STATEMENTS FISCAL FISCAL INFORMATION FISCAL MANAGEMENT FISCAL TRANSPARENCY FOREIGN BORROWING FOREIGN DIRECT INVESTMENT FOREIGN ENTERPRISES FOREIGN EXCHANGE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT DECISION GOVERNMENT LEVELS GOVERNMENT OFFICIALS GOVERNMENT REVENUES INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITING INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL AUDITING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATIVE OVERSIGHT LEGISLATURE LEVELS OF GOVERNMENT LOCAL AUTHORITIES LOCAL GOVERNMENT MANAGEMENT REPORTS MINISTRY OF FINANCE NATIONAL BUDGET NATIONAL LEVEL PRIVATE SECTOR PROVISIONING PRUDENTIAL REGULATIONS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FUNDS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING RISK MANAGEMENT STATE BUDGET STATE BUDGETS STATE- OWNED ENTERPRISES SUBSIDIARY TAX TAX AUTHORITIES TECHNICAL ASSISTANCE TREASURY |
| spellingShingle |
FINANCIAL MANAGEMENT RISK ASSESSMENT INSTITUTIONAL CAPACITY CONSTRAINTS REPORTING SYSTEMS VERIFICATION MEASURES INFORMATION MANAGEMENT GOVERNMENT ACCOUNTING BUDGET MONITORING PRIVATE ENTERPRISES EXTERNAL AUDITORS PUBLIC ENTERPRISES INSTITUTIONAL FRAMEWORK REGULATIONS CORPORATE ACCOUNTING ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITION ADB AUDIT REPORTS AUDITING AUDITING STANDARDS AUDITORS AUTHORITY AUTONOMY BALANCE SHEET BOARDS OF DIRECTORS BOOKKEEPING BUDGET ACCOUNTING BUDGET ACCOUNTING SYSTEM BUDGET CLASSIFICATION BUDGET EXPENDITURES BUDGET IMPLEMENTATION BUDGET MONITORING BUDGET PROCESS BUDGETARY SPENDING BUDGETING CAPITAL ADEQUACY CHECKING CITIZENS COMMERCIAL OPERATIONS CORPORATE GOVERNANCE DECISION MAKERS DECISION-MAKING DECISION-MAKING PROCESSES DECREE DECREES DEPOSIT INSURANCE DEPRECIATION DEVOLUTION DISCLOSURE DISTRICTS EXPENDITURE REFORM EXTERNAL AUDITORS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL AUDITS FINANCIAL DATA FINANCIAL DISCIPLINE FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL STATEMENTS FISCAL FISCAL INFORMATION FISCAL MANAGEMENT FISCAL TRANSPARENCY FOREIGN BORROWING FOREIGN DIRECT INVESTMENT FOREIGN ENTERPRISES FOREIGN EXCHANGE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT DECISION GOVERNMENT LEVELS GOVERNMENT OFFICIALS GOVERNMENT REVENUES INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITING INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL AUDITING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATIVE OVERSIGHT LEGISLATURE LEVELS OF GOVERNMENT LOCAL AUTHORITIES LOCAL GOVERNMENT MANAGEMENT REPORTS MINISTRY OF FINANCE NATIONAL BUDGET NATIONAL LEVEL PRIVATE SECTOR PROVISIONING PRUDENTIAL REGULATIONS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FUNDS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING RISK MANAGEMENT STATE BUDGET STATE BUDGETS STATE- OWNED ENTERPRISES SUBSIDIARY TAX TAX AUTHORITIES TECHNICAL ASSISTANCE TREASURY World Bank Vietnam : Country Financial Accountability Assessment |
| geographic_facet |
East Asia and Pacific Vietnam |
| description |
Vietnam is in the process of reforming
its economy, adopting market economy mechanisms, and
integrating into the world economy. Like a number of
countries in the process of transition to a market economy,
Vietnam faces challenges in improving its laws and
regulations, strengthening its institutions, and buiding
capacity to improve financial accountability. While it is
difficult to attain quickly all the requirements of a market
economy, it is possible to focus initially on a critical
subset of these requirements and take a series of steps that
are compatible with the Vietnamese environment. Such a
gradual approach, currently being taken by the government,
should lead to tangible achievements in financial
accountability over time. Experience has shown that
stand-alone measures to strengthen financial accountability
are not effective. These need to be complemented by parallel
measures that form part of a comprehensive reform
adddressing issues such as human resources, compensation
structure, performance measures, and legal reform. The
government should adopt a multi-pronged strategy that
encompasses reforming public administration, strengthening
the oversight capacity of the legislature, introducing an
integrated financial management system, and building
capacity and strengthening institutions responsible for
ensuring accountability. In the public sector, technological
changes should follow the process of administrative reform
and the streamlining of processes and procedures |
| format |
Economic & Sector Work :: Country Financial Accountability Assessment |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Vietnam : Country Financial Accountability Assessment |
| title_short |
Vietnam : Country Financial Accountability Assessment |
| title_full |
Vietnam : Country Financial Accountability Assessment |
| title_fullStr |
Vietnam : Country Financial Accountability Assessment |
| title_full_unstemmed |
Vietnam : Country Financial Accountability Assessment |
| title_sort |
vietnam : country financial accountability assessment |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2001/10/1620916/vietnam-country-financial-accountability-assessment http://hdl.handle.net/10986/14595 |
| _version_ |
1764426628361879552 |
| spelling |
okr-10986-145952021-04-23T14:03:14Z Vietnam : Country Financial Accountability Assessment World Bank FINANCIAL MANAGEMENT RISK ASSESSMENT INSTITUTIONAL CAPACITY CONSTRAINTS REPORTING SYSTEMS VERIFICATION MEASURES INFORMATION MANAGEMENT GOVERNMENT ACCOUNTING BUDGET MONITORING PRIVATE ENTERPRISES EXTERNAL AUDITORS PUBLIC ENTERPRISES INSTITUTIONAL FRAMEWORK REGULATIONS CORPORATE ACCOUNTING ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ACCOUNTING PROCEDURES ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITION ADB AUDIT REPORTS AUDITING AUDITING STANDARDS AUDITORS AUTHORITY AUTONOMY BALANCE SHEET BOARDS OF DIRECTORS BOOKKEEPING BUDGET ACCOUNTING BUDGET ACCOUNTING SYSTEM BUDGET CLASSIFICATION BUDGET EXPENDITURES BUDGET IMPLEMENTATION BUDGET MONITORING BUDGET PROCESS BUDGETARY SPENDING BUDGETING CAPITAL ADEQUACY CHECKING CITIZENS COMMERCIAL OPERATIONS CORPORATE GOVERNANCE DECISION MAKERS DECISION-MAKING DECISION-MAKING PROCESSES DECREE DECREES DEPOSIT INSURANCE DEPRECIATION DEVOLUTION DISCLOSURE DISTRICTS EXPENDITURE REFORM EXTERNAL AUDITORS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL AUDITS FINANCIAL DATA FINANCIAL DISCIPLINE FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL STATEMENTS FISCAL FISCAL INFORMATION FISCAL MANAGEMENT FISCAL TRANSPARENCY FOREIGN BORROWING FOREIGN DIRECT INVESTMENT FOREIGN ENTERPRISES FOREIGN EXCHANGE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT DECISION GOVERNMENT LEVELS GOVERNMENT OFFICIALS GOVERNMENT REVENUES INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSURANCE INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITING INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL AUDITING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATIVE OVERSIGHT LEGISLATURE LEVELS OF GOVERNMENT LOCAL AUTHORITIES LOCAL GOVERNMENT MANAGEMENT REPORTS MINISTRY OF FINANCE NATIONAL BUDGET NATIONAL LEVEL PRIVATE SECTOR PROVISIONING PRUDENTIAL REGULATIONS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REFORM PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FUNDS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING RISK MANAGEMENT STATE BUDGET STATE BUDGETS STATE- OWNED ENTERPRISES SUBSIDIARY TAX TAX AUTHORITIES TECHNICAL ASSISTANCE TREASURY Vietnam is in the process of reforming its economy, adopting market economy mechanisms, and integrating into the world economy. Like a number of countries in the process of transition to a market economy, Vietnam faces challenges in improving its laws and regulations, strengthening its institutions, and buiding capacity to improve financial accountability. While it is difficult to attain quickly all the requirements of a market economy, it is possible to focus initially on a critical subset of these requirements and take a series of steps that are compatible with the Vietnamese environment. Such a gradual approach, currently being taken by the government, should lead to tangible achievements in financial accountability over time. Experience has shown that stand-alone measures to strengthen financial accountability are not effective. These need to be complemented by parallel measures that form part of a comprehensive reform adddressing issues such as human resources, compensation structure, performance measures, and legal reform. The government should adopt a multi-pronged strategy that encompasses reforming public administration, strengthening the oversight capacity of the legislature, introducing an integrated financial management system, and building capacity and strengthening institutions responsible for ensuring accountability. In the public sector, technological changes should follow the process of administrative reform and the streamlining of processes and procedures 2013-07-25T15:45:54Z 2013-07-25T15:45:54Z 2001-10-15 http://documents.worldbank.org/curated/en/2001/10/1620916/vietnam-country-financial-accountability-assessment http://hdl.handle.net/10986/14595 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work East Asia and Pacific Vietnam |