BÁO CÁO TÀI CHÍNH TẠI CÁC ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP VÀ NHỮNG VẤN ĐỀ CẦN LƯU Ý

Abstract

The improvement of financial report system for the public administrative units is an urgent task to meet the overall goal set out by the State Audit Office of Vietnam. Financial reports of the administrative units are important input information source to make the state financial report and report of SAOV. Thus, the preparation of financial report at these units is the requirement of practice. This paper discusses the issues related to the financial reports of public administrative units according to current regulations.