JOURNAL OF FINANCE AND BUSINESS ADMINISTRATION, NUM 28.T12_2022

1. Tax policy to promote economic growth in Vietnam currently

Nguyen Thi Bich Diep, Hoang Thi Duyen,  Nguyen Thi Yen

In the context that the world economy in general and Vietnam's economy in particular are seriously affected by the Covid-19 epidemic and international military conflicts, Vietnam has quickly and promptly adjusted such taxes as corporate income tax, personal income tax, value added  tax,  special  consumption  tax,  export  and  import  tax,  environmental  protection  tax  for groups of goods and services to support and promote domestic economic development… On the basis of analyzing the achieved results and some limitations in adjusting tax policy in Vietnam in recent years, the article works out some recommendations to implement appropriate tax policy in accordance with global and domestic economic context in the current period.

2. Impact of employee involvement and appraisal system on the social benefits of Vietnamese enterprises

Nguyen Thi Lien Huong, Ha Nguyen Ngoc Linh

This  paper  aims  to  investigate  the  impact  of  two  factors,  including  employee involvement and appraisal system, on the social benefits of Vietnamese enterprises, especially the ones  that  apply  environmental  management  systems  in  their  management  work.  The  survey received 258 qualified responses (51.6%) out of 500 questionnaires sent from ISO 14001 certified Vietnamese  businesses.  Research  results  show  that  both  employee  involvement  and  appraisal system have a significant positive impact on social benefits. In this study, the appraisal system has a stronger impact on social benefits than employee involvement.

3. Promote  marketing  communication  activities  for enrollment of the University of Finance and Business Administration

Do Thi Nhai, Do Thi Huyen Thanh,  Dang Hoai Nam

Marketing communication plays a great role in university admissions. In recent years,  the  University  of  Finance  and  Business  Administration  has  paid  great  attention  to marketing  communication  activities  for  enrollment,  but  the  awareness  level  of  the  learner community about the University is not high and effective. The article proposes solutions to promote marketing communication activities for the enrollment of the University of Finance and Business Administration  in  the  direction  of  overcoming  limitations  and  improving  the  efficiency  of enrollment today.

4. Complete law on geographical instructions for Vietnam agricultural products

Nguyen Thi Ngoc Ha, Do Thu Huong

Geographical  indications  for  Vietnamese  agricultural  products,  if  built, developed and protected, will greatly contribute to national interests and enhance the value of Vietnamese agricultural products. Within the scope of this article, the author analyzes the practice  and  current  status  of  the  law  on  protection  of  geographical  indications  for agricultural products; then make proposals to improve the law on this issue.

5. Digital  switching  status  of  small  and  medium businesses in Vietnam

Kim Thi Hanh, Doan Thi Hue

  Digital  transformation  in  enterprises  contributes  to  creating  new  developmentmotivations, creating competitive advantages. Along with the benefits that businesses can achieve, digital transformation also poses a number of challenges that businesses need to overcome. To analyze and evaluate the results and shortcomings for the digital transformation process of small and medium enterprises in Vietnam in the context of the industrial revolution 4.0, this article will focus  on  researching  and  synthesizing  documents,  research  works  at  home  and  abroad; information and data reports related to digital transformation activities in Vietnamese enterprises today. On the basis of research and analysis results, the author makes some recommendations to strengthen the digital transformation process with small and medium enterprises in Vietnam in the coming time.

6. State of determing the value of state-owned enterprise equitization in Viet nam

Tran Thi Luong, Toua yang JIAKUA

State-owned enterprise equitization is an urgent requirement to improve operational effectiveness  of  State-owned  enterprises.  It  has  been  made  concretized  in  the  relevant  legal documentsand  one  of  typical  examples  is  national  Decree  No  360  of  the  prime  Minister  on approving the scheme of “Retructure state owned enterprises, the emphasis is state economic corporations in the period from 2021 to 2025”. In fact, the processt seem to happens very slowly and  unsatisfactorily.  The  question  is  where  is  the  knotted  of  the  state-  owned  enterprise equitization?  It  is  the  interprise’s  value  determination.  This  article  proposes  the  difficulty  in determining the value of  enterprise and offers suggestions on how to address those difficulties to accelerate the process of equittisation of State owned  enterprises.

7. Digital transformation in education and training in Vietnam

Do Thi Minh Nham, Do Minh Nam

The 4.0 technology revolution has been promoting the digital transformation process that take place in most countries and territories around the world, in every area of life, economy and society, including the education and training sector. The article analyzes such issues of digital transformation  in  education  and  training  as  benefits,  factors  ensuring  successful  digital transformation,  current  situation,  achievements  and  limitations,  and  also  problems  of  digital transformation in the education and training sector. Accordingly, some suggested solutions for the coming period are concluded.

8. University authority in Vietnam: achievements and problems

Nguyen Thi Minh Tam

The issue of university autonomy in Vietnam is concerned not only by universities but also by society with many different opinions. After a pilot period, in addition to the positive results obtained in terms of the quality of higher education, human resources and finance, there are still some challenges posed in the practical implementation of university autonomy in our country. In this  article,  the  author  focuses  on  analyzing  a  number  of  theoretical  issues  about  university autonomy, the reality of university autonomy in Vietnam, through which the author also offers solutions to make university autonomy no longer available only on paper but actually applied effectively.

9. Organizations  collecting  information  by  centers  of responsibilities  at  member  units  of  Vietnam  cement industry corporation

Nguyen Thanh Huyen, Nguyen Thi Huyen,
Dao Thi Hang, Nguyen Thi Phuong Hoa

Management  accounting  plays  an  important  role  in  business  management  and administration. To perform the corporate governance function, enterprises use different tools to optimize the role of management accounting in management. Responsibility accounting is one of the contents of management accounting, and is an effective tool to help managers perform the management function effectively. Organization of a private audit is an urgent requirement for today's  businesses.  Through  the  organization  of  private  accounting,  enterprise  managers  can assess the quality of the results of the activities of the departments in the unit. The article studies the theory and actual situation of organizing information collection according to responsibility centers at member units of Vietnam Cement Industry Corporation (VICEM). Acquiring accounting information  is  the  first  stage  of  the  entire  accounting  process  in  general  and  management accounting in particular. It is extremely important to provide information for managers to make management decisions.

10. Policy  for  attracting  financial  resources  for environmental  protection  of  Vietnam:  situation  and recommendations

Dao Van Tu

The paper presents the current status of policies to attract financial resources for environmental  protection,  tax  and  fee  policies;  policies  on  allocation  and  use  of  financial resources in the state budget for investment and support for environmental protection; investment policies from the state budget, etc., thereby showing that financial resources for environmental protection are very few. Policies to attract financial resources for environmental protection have not been effective. The paper also makes some recommendations to improve the effectiveness of policies to attract financial resources for environmental protection.