Financial Management and Governance Issues in Viet Nam - Volume 1 ; Financial Management and Governance Issues ; 1

Abstract

This Study was undertaken jointly by the Asian Development Bank and World Bank. Volume One (this report) presents the findings of the Asian Development Bank and describes financial management and governance arrangements in Viet Nam, identifies deficiencies in those arrangements, and presents recommendations to address those deficiencies. For the purposes of this report, financial management and governance arrangements are narrowly defined as being accounting and auditing arrangements and practices. Volume Two presents the findings of the World Bank and covers mainly the budgeting and accounting system and state enterprises in Viet Nam.