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ISSN 1859-3666 journal of Trade Science 6:3 (2018) 43 - 52 TMU’S JTS Tran Thi Hong Mai Thuong Mai University Email: hongmaiktcb@yahoo.com Nguyen QuynhTrang Thuong Mai University Email: quynhtrang_nqt87@yahoo.com Received: 16th March 2018 Revised: 19th March 2018 Approved: 20th March 2018 I n the context of international economic integration, theVietnamese public accounting system in general and the administrative unitsaccounting in particular must have strong reforms to meet the needs of interna- tional organizations, public finance managers. Theadministrative unit accounting regime,issued in 2006 on the basis of adjusted accrual accounting, has revealed many limitations, information collected and provided do not ensure the full coverage of the cashflows for public financial management, not in accordance with international standards. The introduction of Government Circular 107/2007, with the changes in applied accounting base, has reflected the changes inthe way of thinking to accounting methods. The article clarifies the reform of the accounting regime, from which identify issues when apply to come up with appropriate solutions. Keyword: accounting regime, administrative unit, accounting basis. 1. Overview and the transparency of financial activities, they are the In the context of Vietnamese economy's deep inte- basis and motive for the orientation and development gration on a regional and global scale, with the partic- of the complete legal framework, unified for financial ipation and membership of Economic Organizations, and public accounting activities. Forum, International Economic Agreements (WTO, In recent years, the legal framework for finance- APEC, AEC...), as well as close relationships to inter- accounting activities of the Vietnamese Public Sector, national financial institutions (ADB, WB, IMF...), and specifically for administrative units has been grad- resulting in requirements for compatibility and accor- ually improved and stated in the Laws and Legal doc- dance with international practices and standards on uments such as the State Budget Law (2015), the financial management and governance. Moreover, Accounting Law (2015), Decree 16/2015/ND-CP together with the Party's and Government's guidelines dated 14th February 2015 of the Government regulat- on the implementationof state management apparatus ing the autonomy of the unit public sector has created JOURNAL OF TRADE SCIENCE " 43 ISSN 1859-3666 Journal of Trade Science TMU’S JTS conditions for public service delivery units to trans- under Circular No.107/2017/TT-BTC has replaced the form into public service delivery units and can carry standards issued under Decision No. 19/2006/QD- out accounting as businesses. Law on the management BTC dated 10/03/2006, amended and supplemented in and use of public assets (2017) and many other public accordance with Circular No. 185/2010/TT-BTC dated financial policies have been promulgated and amended 15 th November 2010. As a result, the new administra- in line with the new situation. The purpose of these tive unit accounting regime has changed fundamental- regulations is to make a strong change in the mecha- ly and comprehensively from way of thinking to nism of operation, financial mechanism for public accounting methods, moving from adjusted accrual service delivery units, gradually shift to the form of accounting basis to fullyaccrual accounting basis and order, to provide public services instead. The previous cash basis for two types of financial and budgetary assignments, coupled with the benefits that the unit has activities; followed by the changes in the accounts sys- made dynamically through the various forms of pro- tem, financial reporting system, budgetsettlement sys- viding different services, encourage the units to active- tem and accounting method. ly increase revenue, gradually reduce the dependence on state budget as at present. In the scope of this article, based on the analysis and assessment of the accounting basis applicable to At the same time, the Accounting Law No. administrative and non-business units in relation to the 88/2015/QH13 sets forth requirements for the prepara- current Accounting Law and State Budget Law, the tion of the State financial statements, on the basis of study clarifies characteristics and limitations of the consolidating financial statements of State manage- accounting regimeunder Decision No. 19/2006 and the ment agencies, public service agencies, economic reforms in the accounting regime promulgated under organizations and other related organization in the Circular No.107/2017, providing opinions on prob- Public sector, to meet the requirements of public finan- lems and solutions for administrative and non-business cial management in modern time for the Public sector. units.when applying the new accounting regime. The Decree No. 25/2017/ND-CP issued by the 2. Research Overview Government on 14/03/2017 also requires the State In Viet Nam, there has been a few researches on treasury from 2018 to act as the focal point forprepar- accountingfor public sector by Ngo Thanh Hoang ing State financial statementson the basis ofmeeting (2014), on the basis of assessing limitations, which point international accounting standards (IPSAP) on accrual outthe need for changesin the accounting base applies to basis. Viet Nam has set a goal of developing a unified public organizations. The viewpointof transforming the State accounting system based on the application of accounting base in administrative units into full accrual modern information technology, ensuring budget and basis of Tran Thi Hong Mai (2016), Mai Thi Hoang financial management requirements; to record, sum- Minh et al (2017) or Nguyen Thi Hoai (2017) also pro- marize and present the State financial information sys- posed to convert from adjusted accrual basis to full tem in the form of Governmental financial statements, accrual basis on an appropriate schedule. These studies ensuring timeliness, adequacy, transparency and con- only mention the need to change to full accrual basis in formity with international practice. As of 1st January the administrative units but have not specified solutions 2018, the administrative unit accounting regimeissued for accounting methods. Most recently, Le Thi Thanh 44 JOURNAL OF TRADE SCIENCE " ISSN 1859-3666 journal of Trade Science TMU’S JTS Huyen (2017) has introduced a number of new points in istrative units. However, these studies have not yet the regulations on accounting foradministrative units, been able to analyze the reforms in accounting bases the general overview of the standard. As such, there is applied in Circular 107/2017. no intensive study on the new accounting regime issued 3. Characteristics and limitations of administra- under Circular 107/2017, especially on the basis of tive units accounting regime under Decision applied accounting. 19/2006 So far in the world there have been many studies on The Accounting regime was issued by the public accounting and accrual basis applied in the pub- Ministry of Finance (MOF) in accordance with lic sector. Many studies have shown that converting Decision No. 19/2006/QD-BTC dated 10 March 2006 public accounting from cash basis to accrual basis will and was amended and supplemented in accordance help providing more useful and appropriate information with Circular No. 18/2010 / TT-BTC dated 15th for the management of the operation and assets of the November 2010. The most basic characteristic of this units. But there are also the notions that it is not the accounting regime is the application of an adjusted optimal choice because the accuracy of the basis accrual basis in accounting or, in other words, there depends on the judgment and estimation of accounting are two accounting basis: cash basis and accrual or in other words highly subjective (Athukorala, 2003). basis. After more than 10 years of application, this However, the shift to accrual basis is still considered accounting regime has met the basic requirements of the mainstream in many countries in the world. Le Thi providing useful information in asset management, Nha Trang's (2012) study confirmed that the cash basis source of funds and funds at administrative units as for future liability was not reflected in the official budg- well as serving the inspection and control the units' et and reports until payment was made. Therefore, obligations to collect, spend and settle the state budg- Vietnamese public accountants would be better off et. That is reflected in several aspects: using accruals basis based on IPSAP. When reviewing - The accounting invoice system is designed in 35 published studies from 1997 to 2012 on the basis of accordance with economic operations and the financial accrual accounting in the public sector in the world, management requirements of the organization. RozaidyMahady et al. (2017) found that the majority of studies focused on developed countries like England - The accountancy system is built relatively detailed, suitable with the object of accounting in practice. and Germany and few studies for developing countries - The system of accounting books is fully designed (no study on Vietnam). The studies focus more on with different types of books, from detailed accounting understanding, explaining, evaluating the acceptance books to general accounting books which are specified and the use of accrual basis. Subsequently, they study for each form of accounting with specific guidance, on the effectiveness of accrual basis. Only 2 out of 35 suitable for every particular organization. the studies focused on proposing new technique for - The financial reporting system presented the basic accrual basis applied in the public sector. This has overview of the receipt and usage of state budget funds proven thataccrual basis does have many advantages in administrative units; meet the state management thus has been adopted by many countries. requirements, in line with the State Budget Law and These studies have demonstrated the need to apply the financial management policies applicable to the accrual basis in accounting for Vietnamese admin- administrative units and constituting a component for JOURNAL OF TRADE SCIENCE " 45 ISSN 1859-3666 Journal of Trade Science TMU’S JTS developing state budget settlement reports for the surest resources to spend without any restrictions on Congress's budget administration. transfer. Next is short-term financial resources (includ- However, in the current period, with the need for ing short-term receivables and other short-term assets) international integration and in the context of the that may be ready on demand. Long-term financial financial mechanism of administrative units have resources do not serve the current expenditure needs so changed considerably in the level of financial autono- often they are not focused (Mai Thi Hoang Minh et al., my (fully or partly),an administrative unit is not mere- 2017). If the cash basis is chosen, it means that cash is ly a unit using the state budget but gradually trans- the only financial resource in which earnings and forms into an economic unit. The non-profit adminis- expenses are recognized in the period the cash is actu- trative accounting regimeunder with Decision 19 have ally collected, regardless of whether or not these shown many limitations that are no longer in line with incomes and expenses are related, or incurred in which financial management in the new context. Within the period. This may lead to misassessments about the scope of this article, we only mention some main lim- unit's actual spending capacity during the year. For itations as below: public service agencies, the cost of public services may First of all, on the basis of accounting: According not be fully calculated. Therefore, in the recent time, to the administrative accounting regime under the views of the State on the recognition of financial Decision 19, in order to reflect information of admin- resources have changed and gradually more focused on istrative activities and business activities, administra- other short-term financial resources besides money tiveunits in Vietnam are allowed to use two types of capital. The base to account for these resources is accounting bases together: cash basis and adjusted adjustedaccrual basis. Figure 1: Characteristic of administrative accounting under Decision 19/2006 accrual basis (Figure 1). This comes from the perspec- Whereby: tive about state resources. State agency pays attention - For State budgetaryoperation: incomes related to only to resources that can meet its current spending State operation such as budget allocations, charge and needs, first of all the capital in the form of money - the fee collections and other revenues are recognized and 46 JOURNAL OF TRADE SCIENCE " ISSN 1859-3666 journal of Trade Science TMU’S JTS reported on a cash basis. Some expenses such as basis used in the accounting for production and busi- salaries and wages for civil servants, expenses for ness operation is reasonable because the purposes of supplies, stationery, fixed assets, and expenses for the business and production activities in administrative outside services are recognized as soon as they arise in units are similar to the purposes of production and the period, i.e. on accrual basis, but at the end of the business activities in corporations. period must be reported on adjusted cash basis; unpaid Second, about the basis for recording: expenses such as salary, wages, allowances, expenses - For the recognition of the units 'resources, the of outside services will be paid to the other party. This accounting regimes guiding the recognition of does not make the difference between costsrecognized turnover of the units shall also include revenues not on accrual basis and costs recognized on cash basis. under the units' ownership such as charges and fees At the same time, due to the application of cash basis, collection. State Treasury. At the same time, the state fixed assets formed from the state budget are record- budget allocated in the nature of revenue collection is ed as operating expenses at the time of putting them not recognized as revenue. into use and settled immediately in the accounting - For budget expenditures, the accounting regime period; depreciation is only calculated at year end. As did not distinguish between financial expenditures and a result, in the operating budget for subsequent years budget expenditures, which led to the recognition of of the organization do not have any expenses related expenditures not reflecting the true nature of the aris- to these assets. As such, the organization cannot cal- ing business. For example, the source of funds allocat- culate the full cost of operation, as the basis for deter- ed by the State to the unit for purchase of assets shall mining the price of public services. In other words, the be included in the unit's total expenditure in the year in matching principle and historical price principleare which not mentioned. depreciation/amortization expense shall not be includ- the assets are formed, but the - For production and business operation, the ed in the operating expenses of the application. accounting regime of administrative unit has been set Invoices which have not yet been used for the year are up using the principle of full accrual basis similar to still considered to be recognized in the year as a basis that of corporations to account for arising economic for settlement with the state budget. activities. Turnover from production and business Third, about the structure of the accounting account operation (turnover from sales of goods and services, system: As the accounting base views apply, there are turnover from financial activities and other incomes no meaningful revenue accounts in the system of associated with production and business activities) is accounts. The revenue and expenditure accounts, recognized when all conditions are met in line with which are allowed to make final balance, revenue and VAS14 - Revenue and other income standard. expenses for this year, shall be accounted into the Expenses for production and business operation results of the following year on the grounds that this (expenses for salaries, wages, expenses for materials, year's administrative procedures have not yet been expenses for services purchased, depreciation of fixed completed. Therefore, the recognition of revenue and assets, financial expenses and other expenses associat- expenses does not reflect the nature of the business, ed with production activities) are recognized when depending on the administrative procedures of the unit. incurred. The authors consider that the accounting JOURNAL OF TRADE SCIENCE " 47 Journal of Trade Science Fourthly, on the accounting reporting system: According to the regulations, the financial reports (FTCs) and the budget settlement reports share the same format, differing only in the time of settlement. From the financial point of view, the content of this reporting system mainly serves the state budget finalization and reflects only the budget expenditure data in the year but does not show data on advance payment from budget as well as information. Information about assets, capital of the unit. The basis of recognition and accounting for the preparation of these statements is cash accounting. Therefore, it is impossible to meet the input of the State Audit in the State Financial Statements according to Decree No. 25/2016. As such, the applied accounting basis has influenced the whole contents of the accounting regime in accordance with Decision 19 as well as the accounting method applied at the administrative and nonbusiness units. 4. Accounting in administrative units under Circular 107/2017 and its reforms The development of the economy in the context of integration, the process of restructuring the state management apparatus from concentration to decentralization, the formation of more autonomous units with different autonomy for self-management and responsibility, require administrative units to exploit and make use of resources most effectively, leading to a change of view on State resources. Previously, the State's important resources were only money capital and short-term financial resources; nowadays, it covers all economic resources of the unit (MaiThi Hoang Minh &, 2017). In that context, an administrativeunits not only a unit spending State budget but also an economic unit providing public services. With the view that an economic unit of publicsectorneeds to collect revenue to cover its expenses. When the views of resources change, it inevitably leads to a change in the way of thinking in choosing accounting basis. Accounting basis must be changed to suit the 48 JOURNAL OF TRADE SCIENCE ISSN 1859-3666 TMU’S JTS nature of the unit operation. In addition, there are some urgent requirements set out in the current context: (1) It is necessary to amend the relevant accounting regime in the State accounting sector in order to meet the management requirements in the period for the public sector, meeting the requirements of public finance management; (2) It is necessary to issue a new accounting reporting system in accordance with the applicable accounting principles. Accounting regulations in Circular 107/2017/TTBTC by MOF reflect a breakthrough in thinking compared to the administrative accounting regime issued in conjunction with Decision 19/2006/QD-BTC and the Circular 185/2010/TT-BTC. The revolutionary reforms of the new regime are shown in the following points: Firstly, in the accounting system there are two parallel accounting bases: the accrual basis applied to the unit's financial operations and the cash basis applied to the budgetary operations (Figure 2). In financial activities, the accountant records revenue and expenses at the time of incurrence without waiting for the collection or payment. Performing accrual accounting will help units calculate exactly and fully the cost of operation, forming the basis for determination of service prices as required by Decree 16. Financial accounting information on one hand reflects the truenature of cash flows, on the other hand, will enable users to a better understanding of the operation of the unit as well as its ability to create public value. At the same time, with budgetary activities, due to the distinction of state budget allocating and settling on actual amounts, it is compulsory to apply the cash basis. The simultaneous application of two accounting bases is aimed at separating the financial management from the State budget management. This characteristicincreases the workload of the unit but it ensures the separation of financial information and budgetary information in order to meet different objectives. This is the biggest reform, dominating the other content of the new accounting regime. " journal of Trade Science Secondly, from the point of view of the accrual basis, all asset inflows to the unit are considered as revenue, regardless of the origin from budget allocation or borrowed from foreign debt, from fees and charges left over to the unit. On the basis of accrual accounting, it is necessary to follow some principles that have been applied in corporations. Firstly, revenue and cost have to be recognized according tomatching principle. However, due to the relationship with the budget, funding allocation through the State Treasury, only inflows that are eligible (completed procedures, approved by the State Treasury) will be recognized as revenues. Also due to the financial mechanism, expenses which doesnot have corresponding revenue will be reflected in the intermediary account "Temporary Proceeds". Secondly, the historical cost principle is applied almost completelytoall assets of the unit (except tools and equipment). The regime has also implicitly defined the difference in accounting method between exchange revenue and non-exchange revenue arisenin units. Assets formed from different sources are all depreciated into operating expenses. The more detailed accounting accounts, together with many newly introduced accounts have many similarities with the corporate accounting, in order to fully reflect the economic and financial operations that previously not mentioned. From the point of view of the cash basis, all activities related to the state budget are only recognized when actually collected and spent. Accounting accounts are designed in the form of allocation, process of receiving funds from the State Treasury. These points clearly show the change in the State's view on financial resources and accounting basis. Thirdly, the financial reporting system, prepared on the accrual basis with 4 reports, has many similarities with the financial reporting system of corporations (name, structure, presentation criteria), to a certain extent unifies the accounting system of the country, contributes to the unified national financial manage- ISSN 1859-3666 TMU’S JTS ment. More importantly, the financial reports of administrative unitscan be used as a basis for consolidation of the State financialreporting system established in accordance with Government Decree No. 25/2017/ND-CP dated 14th March 2017. Budget settlement reporting systems based on cash basis are not substantially different from reports under Decision 19/2006. 5. Issues when apply the new accounting regime The new accounting regime in 2017 reflects a breakthrough in thinking and point of view in accounting foradministrativeunits. However, the implementation of this accounting regime since 1st January 2018 also encountered many difficulties and problems that need solving. The major ones are: - Regarding the time for the adjustment of budget settlementof 2017 and the transfer of books: According to the regulations, from 1st January 2018 all administrative and non-business units must transfer their accounting books. However, the 2017 budget is usually approved from March 2018. This also means that there are some accounts that may need to be adjusted after approval. At the same time, there will also be some difficult-to-determine entrieswhich will be hard for accountants to decide to track in which accounts, such as entriesin accounts 661 Operating expenses, 461- Operating funds. Regarding this issue, the Ministry of Finance should have more specific instructions for the organizations, in which should focus on the transfer of revenue and expenses detailed by each activity. In our opinion, the nature of budget management, the state allocated enough budget for the organizations to spend on activities; it is common that the budget granted equals (=) the actual expenditure, so the units do not transfer the balanceswaiting for settlement on accounts 461 and 661 to the new accounts, only after the budget is approved, if there are outstanding balances (operating expenses not approved), they will be transferred to accounts 138 - Other receivables. JOURNAL OF TRADE SCIENCE " 49 Journal of Trade Science ISSN 1859-3666 TMU’S JTS Figure 2: Characteristic of administrative accounting under Circular 107/2017 - Regarding the financial management mechanism: although in the last 3 years, the Ministry of Finance has issued new regulations in favor of assigning more permission to administrative units as an intermediate stepto the transfer to full accrual basis. However, the contents in Circular 107 still reveal many difficulties to be solved, for example: the financial autonomy and selfresponsibility of the units are not high enough; the calculation and the use of amortization and depreciation of fixed assets; the allocation of state capital to the units. With these issues, firstly, it is necessary to promulgate new regulations on management, depreciation of fixed assets in replacement of those under Decision No. 162/2014/TT-BTC dated 6th November 2014 which no longer suitable. Thereafter, there should be more specific guidelines on granting financial autonomy and self-responsibility to organizations, allowing organizations to have full use of revenues that are allowed by regulations to maximize the potential of the unit. It is necessary to clearly distinguish service activities and the on-behalf-spending and collecting activities. For example, in public schools, the activities of providing lunch, organizing transportation, picking up students, extracurricular activities, etc. are services or not? 50 JOURNAL OF TRADE SCIENCE - Regarding asset accounting at the organizations: For fixed assets: The units are currently using assets formed from the state budget allocated in the previous years. There are two possibilities: (1) the asset has not fully depreciated and (2) the asset has fully depreciated. In any case, to properly calculate the organization's cost it also has to calculate the depreciation, amortization of this asset. For asset type (1), accountants can base on the residual value of assets to calculate depreciation. As for type (2), to calculate the remaining value to be the base for depreciation calculation, it is necessary to value the assets and carry out the procedure of allocating State capital with the same mechanism as which ofcorporations. Which agency is responsible for valuing this very large amount of assets. According to the Public Property Administration Department (2017), there are four types of State assets with high value, including land, buildings, cars and properties valued at VND 500 million or more are subjected to administration. As of 1tsJuly 2016 public service units currently manage the largest number of assets, amount for 64.53% in quantity and 69.06% in value. According to thePublic Property Management and Utilization Law in 2017, the State valuesand allocate the assets to eligible pub- " journal of Trade Science lic-service units under the mechanism of allocating capital to corporationsin one of the following forms: self-ensuring regular expenditures and investment expenditure; ensuring regular expenditures; ensuring a part of regular expenditures; and units with regular expenditure assured by State budgets build plans on the effective use of assets, which are decided by the ministers or vice ministers of the central agencies for allocation to the units. However, in practice, the procedures for recognizing financial autonomy in public service units, procedures for asset valuation and submitting them to relevant authorities for allocation to units under the mechanism of capital allocation forcorporations, procedures of planning the use of assets for business activities are very complicated. This also means that it is difficult to determine a specific time for all public service units to fully calculate the cost of services. In other words, it is difficult for authorities to manage these assetsrightfully as well as to fully exploitthem. In our opinion, we need to organize check and revaluation of all public assets in organizations nationwide to have information on quantity, quality and valuation of assets in accordance with reality. On that basis, speed up the capital allocation for assets, paying special attention to the assets of group (2). At the same time, establish a unit specializes in valuing State properties under the Department of Public Properties, Ministry of Finance with highly qualified professionals in the field. For equipment and tools (ETs): There are 2 issues that need to be considered: (1) the calculation of buying ETs for administrative purposes because the historical cost principle is not currently followed; and (2) Guidelines for the transfer of unqualified fixed assets into ETs (residual value of large assets) are not sufficient. Regardingissue (1), the Ministry of Finance should have additional instructions to calculate the price of ETs purchased at cost to ensure consistent with the other assets such as materials and goods. Similar to ISSN 1859-3666 TMU’S JTS issue (2), it is possible to instruct organizations when transferring assets to also transfer asset origin from account 36621 - Residual value of fixed assets to account 36622 - Raw materials, Equipment and Inventory. - On the human side: changing the accounting regimeis not simply replacing the accounting accounts, the accounting reports needed to be made but more importantly is to change the thinking of accountants, managers as well as accounting information users. Therefore, these subjects must pay an adequate attention to study the new regulations through self-studying or expert guidance. The organizations also need to invest in research expenses and time for staffs. - Regarding other tasks: the units must update their software according to the new accounting regime. With the large number of administrative units in our country currently, this is a time consuming task requiring installation, user guidelines and cost. Above are some of the biggest obstacles that need to be solved in the coming time for MOF, the State Treasury, the software provider. In our opinion, the most important thing is that MOF must quickly supplement financial regulations as a legal basis for units to implement the new accounting regime in the shortest time. 6. Conclusion The accounting regime promulgated under Circular TT107/2017 is not only a guide for changes in accounting practices but a change in the thinking of accountants and accounting information users. This change affects the accounting, finance department and the entire unit. However, these are necessary changes, which are motivations for the improvement of operation, financial management and decision making in each unit as well as the entire public sector. It should be believed that a better accounting system will lead to better reporting, better information for decision making, and ultimately better use of public resources.‹ JOURNAL OF TRADE SCIENCE " 51 ISSN 1859-3666 Journal of Trade Science References: 1. Boä Taøi chính (2006), Quyeát ñònh soá 19/2006/QÑ-BTC Veà vieäc ban haønh Cheá ñoä keá toaùn haønh chính söï nghieäp, ngaøy 14/3/2006. 2. Boä Taøi chính (2017), Thoâng tö 107/2017/TT-BTC Höôùng daãn Cheá ñoä keá toaùn haønh chính, söï nghieäp. 3. Chính phuû (2017), Nghò ñònh soá 25/2017/NÑCP veà Baùo caùo Taøi chính nhaø nöôùc ngaøy 14/3/2017. 4. Leâ Thò Thanh Huyeàn (2017), Moät soá ñieåm môùi trong quy ñònh veà keá toaùn haønh chính söï nghieäp, Taïp chí Taøi chính, soá 12 kyø 2 thaùng 12/2017. 5. Le Thi Nha Trang (2012), Application of IPSAS Standards to the Vietnamese Government Accounting and Financial Statements, Masters Thesis, University of Tampere. 6. Mai Thò Hoaøng Minh & Phan Thò Thuùy Quyønh (2017), Cô sôû keá toaùn trong Keá toaùn haønh chính söï nghieäp ôû Vieät Nam (Accounting basis for non-profit organization accounting in Vietnam), Taïp chí Keá toaùn - Kieåm toaùn, soá 6/2017. 7. Ngoâ Thanh Hoaøng (2014), Heä thoáng keá toaùn coâng ôû Vieät Nam - Thöïc traïng vaø kieán nghò, Taïp chí nghieân cöùu Taøi chính - Keá toaùn, soá 12(137)/2014. 8. Nguyeãn Thò Hoaøi (2017), Hoaøn thieän heä thoáng baùo caùo taïi caùc ñôn vò haønh chính, söï nghieäp, Taïp chí Quaûn lyù Ngaân quyõ Quoác gia, soá thaùng 3/2017. 9. Quoác hoäi (2015), Luaät Keá toaùn. TMU’S JTS 10. Rozaidy Mahady at el. (2017), Accrual Accounting in Public Sectors: Possible Contextual and Application Gaps for Future Research Agenda, Asian Journal of Finance & Accounting, ISSN 1946052X, 2017, Vol. 9, No. 11. Traàn Thò Hoàng Mai (2016), Caûi caùch keá toaùn coâng cuûa Vieät Nam thôøi kyø hoäi nhaäp kinh teá quoác teá, Kyû yeáu Hoäi thaûo khoa hoïc quoác teá Hoäi nhaäp - Hôïp taùc vaø phaùt trieån, ÑHTM. Summary Trong boái caûnh hoäi nhaäp kinh teá quoác teá, ñoøi hoûi heä thoáng keá toaùn coâng Vieät Nam noùi chung, keá toaùn ñôn vò haønh chính söï nghieäp noùi rieâng phaûi coù nhöõng caûi caùch maïnh meõ ñeå ñaùp öùng yeâu caàu cuûa caùc toå chöùc quoác teá, caùc nhaø quaûn lyù taøi chính coâng. Cheá ñoä keá toaùn ñôn vò haønh chính söï nghieäp ban haønh naêm 2006 ñöôïc xaây döïng treân cô sôû keá toaùn doàn tích coù ñieàu chænh ñaõ boäc loä nhieàu haïn cheá, thoâng tin thu thaäp, cung caáp khoâng ñaûm baûo phaûn aùnh ñaày ñuû caùc doøng tieàn cho quaûn lyù taøi chính coâng, khoâng phuø hôïp vôùi caùc thoâng leä quoác teá. Söï ra ñôøi cuûa Thoâng tö 107/2007 vôùi vieäc thay ñoåi cô sôû keá toaùn aùp duïng ñaõ theå hieän söï thay ñoåi töø tö duy ñeán phöông phaùp keá toaùn. Baøi vieát laøm roõ nhöõng caûi caùch cuûa cheá ñoä keá toaùn, töø ñoù nhaän daïng nhöõng vöôùng maéc khi aùp duïng ñeå coù höôùng giaûi quyeát phuø hôïp. TRAN THI HONG MAI 1. Personal Profile: - Name: Tran Thi Hong Mai - Date of birth: 21st May 1966 - Title: Assoc. Professor, Doctor - Workplace: Thuongmai University - Position: Head of Management Accounting Department 2. Major research directions: Management Accounting and Public Accounting 3. Publications the author has published his works: - Journal of Trade Science 52 JOURNAL OF TRADE SCIENCE