MINISTRY OF
EDUCATION AND
TRAINING
MINISTRY OF
FINANCE
ACADEMY OF FINANCE
DO NGOC TRAM
IMPROVING ACCOUNTING SYSTEM IN VIETNAMESE PUBLIC
VOCATIONAL TRAINING COLLEGES
Subject : Accounting
Code : 9.34.03.01
SUMMARY OF PhD. DISSERTATION
HANOI - 2019
THIS DISSERTATION IS IMPLEMENTED IN
ACADEMY OF FINANCE
SCIENCE INSTRUCTORS:
1. Prof. Ngo The Chi, PhD
2. Assoc. Prof.Doan Van Anh, PhD
Appraiser 1:
Appraiser 2:
Appraiser 3:
This dissertation is defended in Examination Committee in
Academy of Finance
At: on 2019
Be referred to:
- National Library of Vietnam
- Library of Academy of Finance
LIST OF SCIENCE WORKS WERE PRESENTED BY AUTHOR
1. Do Ngoc Tram (2011), "Promoting the role of accounting information in
the process of socialization in public services", Journal of accounting and
auditing, No. 10/2011 (97), p. 32-34
2. Do Ngoc Tram (2011), "To make public sector accounting information
meet the requirements of the "Open and international integration"
process, Financial Inspection Magazine , No. 110 (8-2011), p. 19-20. (co-
author)
3. Do Ngoc Tram (2017), "Discussing the accounting regime of
administrative and non-business units using the state budget", Financial
Inspection Magazine, No. 175 + 176 (1 + 2-2017), p. 82-83
4. Do Ngoc Tram (2017), "Accounting of state budget in the context of
financial autonomy and international accounting integration - Application for
Vietnamese public vocational training colleges "Research Journal in finance
and accounting, No. 02/2017 (163), p. 25-29
5. Do Ngoc Tram (2017), "Financial autonomy, convergence of international
accounting and requirements of improving the quality of information on the
financial reporting system - Application for Vietnamese public vocational
training colleges” Journal of Financial and Accounting Studies, No. 03/2017
(164), p. 38-41
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INTRODUCTION
1/ REASON FOR CHOOSING RESEARCH TOPIC
Currently, like many Vietnamese public service organizations,
accounting system of public vocational training colleges in Vietnam is facing
many challenges when the Government changes its management method
from input control to output control, attaching the business results to the
assigned management head’s responsibilities, new financial management
mechanisms in accordance with increasing autonomy and the trend of
integration and convergence with international public accounting sector. The
application of one accounting according to any other accounting system must
ensures that the working conditions of the unit are appropriate, providing
information to both the government management and all other related parties
such as investors, students, families, and society for the common purpose of
effective management and investment decisions. This becomes critical
challenges for accountants of Vietnamese public professional high
schools. Improving accounting system in Vietnamese public vocational
training colleges on the aspect of applying appropriate accounting facilities
when determining the accounting objects as well as when receiving and
processing supplies accounting information made the author to choose the
research topic "Improving accounting system in Vietnamese public
vocational training colleges ".
2 / RESEARCH OVERVIEW
2.1 / Summary of previous research projects in the same field
Research on accounting in public service units - accounting basis. Research
on accounting in public service units - an experience aspect when applying
international public accounting standards. Research on public service unit
accounting - accounting information aspect and accounting information
analysis. Some researches on public service unit accounting - organizational
aspects of accounting work, accounting use as financial management tools for
public service units, etc. From the author's review, it is assumed that the
researching problems can be inherited as well as the content of the author can
be continued to study.
2.2 / Gaps of the previous studies
Currently, Vietnam lacks empirical studies on the content of financial
accounting work on the accounting basis, helps to affirming the accounting
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base being applied and recommending future improvements to the
establishment of the accounting work in accounting in Vietnamese public
service units. At Vietnamese public vocational training colleges (VPVTC),
accountants comply with a common administrative and non-business
accounting policy framework issued by the state, on the one hand, failing to
fully reflect all activities according to the characteristics of short-term and
real vocational training, implemented by work orders from enterprises, sell
the accounting services, etc. , on the other hand, it has not yet served the
demand for accounting information of non-state objects (enterprises link to
training, business associates, financial institutions, for debtors, etc.). In a
constant movement socio-economic environment with many challenges from
international integration trends, state policies must always be changed to fit
in. Accounting for public vocational training colleges should not only focus
on complying policies and information provision for state management but
also need to master and actively apply appropriate accounting facilities to
accountants to reflect the broader and more diversified financial and
economic activities, meet the needs of accurate and effective accounting
information in order to serve users inside and outside the colleges. There are
still gaps of in-depth research on the above mentioned content.
3 / RESEARCH OBJECTIVES
The general purpose: to systemize the theoretical issues of accounting in
public non-profit units on the basis of accounting, using the results
of empirical research at Vietnamese public vocational training colleges on the
one hand to strengthen the theoretical system on the accounting
basis of Vietnamese public service units, on the other hand, propose solutions
to improve accounting at Vietnamese public vocational training colleges
according to appropriate accounting bases in the near future.
Detail objectives: (i) Study the factors that govern accounting of public
non-business units; Summarize the fundamental theoretical issues about
accounting of public non-profit units based on accumulated accounting and
cash accounting facilities; Learn the patterns of public service unit
accounting content that follow international accepted accounting facilities
from which to draw experience for Vietnam. (ii) Research on actual survey of
accounting contents at VPVTC; Identify the current accounting basis as well
as evaluate, analyze the advantages and disadvantages in financial accounting
when following this accounting basis at VPVTC. (ii) Proposing solutions to