Vietnam Report on the Observance of Standards and Codes : Accounting and Auditing Module

World Bank

Hong Duc Publishing House, Hanoi

关键词: AUDITING STANDARDS;    ACCOUNTING STANDARDS;    FINANCIAL REPORTING;    OVERSIGHT;    ENFORCEMENT;   

RP-ID  :  121901

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Vietnam's rapid economic growthsince the late 1980s has brought it quickly to middleincome–country status, a performance surpassed only byChina. This growth has slowed in recent years, however, dueto the weaker external environment and a slowdown inreforms. Vietnam has the potential to join the ranks ofupper middle income countries in the next twenty years, butthis will require tough choices and actions to deepen marketinstitutions, create a level playing field for the privatesector and the state-owned enterprises (SOEs), and build amodern financial sector. Vietnam is embarking on a processof implementing a broad range of reforms designed to realizeits aspiration of becoming high-income country. As outlinedin the recently published World Bank report 'Vietnam2035', Vietnam compares well withupper-income-countries in Government effectiveness andpolitical stability, but ranks poorly for voice andaccountability and regulatory quality (which measures theperceptions of the capacity of the state to formulate andimplement policies aimed at private-sector development).