Discussion about amending and supplementing the Accounting Law towards digitalization of accounting work and international economic intergaration in Vietnam

Abstract

Amendments and supplements to the Accounting Law create legal conditions for improving accounting quality and enhancing transparency and fairness in accounting, helping units, businesses and organizations to operate more efficiently and compete in the market; At the same time, it helps meet the requirements of the 4.0 revolution and national digital transformation, strengthens financial management and risk prevention, improves the quality of accounting information, and creates conditions for the development of financial institutions. businesses and organizations. In this article, we have some discussions aimed at amending the Accounting Law towards international integration, enhancing the quality of accounting information and national digital transformation.