NHẬN DIỆN VÀ ĐÁNH GIÁ NHỮNG THÁCH THỨC CƠ BẢN ĐỐI VỚI VIỆT NAM TRONG BỐI CẢNH CẠNH TRANH CỦA QUÁ TRÌNH
HỘI NHẬP QUỐC TẾ HIỆN NAY
TS. Trần Thị Thu Phương- Khoa Luật TM, ĐHTM
Nowadays, in the new context of the international integration process, Vietnam has been facing a number of challenges. These challenges come from different directions and different socio - economic fields. The important issue to Vietnam is how to overcome these challenges in that complicated context. This article focuses on identifying and analyzing these fundamental challenges, base on that, providing recommendations for Vietnam integrate more efficiently in the future. This process based on the scrutinized examination of variety of information, reports, etc. come from related Government agencies and international bodies. The recommendations are made as a result of the evaluation and examination the strengths, weaknesses as well as opportunities and challenges of Vietnam in that global integration process.
LIÊN KẾT KINH TẾ CỦA CÁC NƯỚC ASEAN VÀ MỘT SỐ VẤN ĐỀ ĐẶT RA HIỆN NAY TRONG QUÁ TRÌNH HỘI NHẬP KINH TẾ QUỐC TẾ
NCS Võ Hữu Hòa- ĐH Duy Tân
In recent years, we have been witnessing the rapid growth and strong integration of regional and global economic linking process. The cooperation between countries in the same sub region or region enables members to promote their strengths, maximize internal resources, complement each other to develop and make the region develop relatively, enhance competitiveness and advantages of the region. Recently Southeast Asia has analyzed by specialists and mentioned by many research centers with reference to economic issues and in different perspectives, in which economic integration issues are discussed quite a lot. With the large scale economy, population more than half a billion people, ASEAN has great potential to become an economic hub on par with China, India, Brazil and Russia. ASEAN has been enhancing integration to optimize synergy ability in the region and attract the attention of international investors, commit to speeding up plans to establish the ASEAN Economic Community in 2015 despite challenges from the global financial crisis. Considering the history of the economic integration of ASEAN, the advantage and disadvantages, drawing the lessons of these links ... are problems that need to be concerned .Within this paper we discuss a few aspects of the associated economic activities of ASEAN and some issues raised in international economic integration that ASEAN countries are facing up to towards a settlement of a strong community in the world.
QUẢN LÝ NHÀ NƯỚC VỚI HỆ THỐNG PHÂN PHỐI XĂNG DẦU DÂN DỤNGTRONG QUÁ TRÌNH HỘI NHẬP
ThS. Vũ Ngọc Tú – Khoa Kinh tế
Nguyễn Mạnh Hùng – Phòng KHĐN, ĐHTM
Petrol distribution system plays an important role in helping economic agents use this worthful source most important fuel in the world. However, there still exists some restrictions on the monopoly and low quality of services in this system. Therefore, this article focuses on the real situations in domestic market involving the factors in petrol distribution system, the allocation of distribution network all over the country, etc. The article generally evaluates the mechanism of the management of the state for petrol market in general and distribution system in particular. In terms of database, the secondary data presented in charts and tables was collected from different sources. Acording to the real figures, our civil petrol distribution system has high monopoly and limited capacities of competition. It is necessary to have the management policies of the state in order to drive this petrol market under the right objective rules.
Dr. Dao Ngoc Tien, Foreign Trade University, Vietnam
The authors acknowledge a financial sponsorship from the POSCO TJ Park Foundation to implement the survey in Vietnam. This paper is a revision of the full research paper presented at the conference in Seoul, Korea, May, 2007.
The paper concentrates on product positioning of Korean against Japanese consumer goods in Vietnam, especially electronics and cosmetics products. Based on a survey conducted in Vietnam and a general understanding of the theory of product positioning, this paper explores which position Korean companies occupy in comparison with those of Japanese products and how to improve positions of Korean products in Vietnam’s market.
THE ROLE OF EXCHANGE RATE IN IMPROVING THE TRADE BALANCE OF VIETNAM IN THE CONTEXT OF THE GLOBALIZATION
Le Mai Trang, MA - Economics Faculty, Nguyen Thi Thu Ha, MA - Department of Research and External Affairs,
After joining the World Trade Organization (WTO) and suffering from the global financial crisis in 2007, Vietnam’s economy and foreign economic activities have had many opportunities but also met challenges. One of challenges is the increase of trade deficit, which was nearly 2,8 billions USD and 10,4 billions USD in 2006 and 2007 respectively. Despite reaching its peak of 12,8 billions USD in 2008, the trade deficit modestly reduced to 8,3 billions USD in 2009 and 7,1 billions USD in 2010. The average trade deficit was 4.4 billions USD in the period of 2002 – 2005, this figure was nearly doubled in the period of 2006 – 2010 (8,28 billions USD). Under those circumstances, since 2009, the State Bank of Vietnam has implemented many policies to devalue the Vietnam dong in order to foster exports and improve the trade balance. However, in fact, the trade balance of Vietnam has not changed positively. Hence, the authors concentrate on finding out the reasons why Vietnam’s trade balance has not improved despite the Vietnam dong (VND) devaluation by the State Bank. In addition, some significant solutions are suggested to improve the trade balance in the coming time. In this study, we also take advantages of using the macroeconomic model of trade balance and macroeconomic consistency as a fundamental theory. Concurrently, the data relating to the theoretical models are collected, analyzed and compared to clarify theoretical and practical issues of the trade balance of Vietnam.
CHỦ ĐỀ 2: GIÁO DỤC VÀ ĐÀO TẠO
PROMOTING E-LEARNING IN UNIVERSITY EDUCATION IN KOREA: THE ROLE OF REGIONAL UNIVERSITY E-LEARNING CENTERS
In-Soo HAN, Keun-yeob OH, and Kyung-Hye PARK, Chungnam National University, Korea Astract
Recently, much emphasis has been placed on facilitating e learning in university education in Korea. Many universities and colleges have made efforts to build their own cyber-campuses and have developed various forms of e-learning content for their taught courses. Among them, 10 universities have been designated as “Regional University E-learning Centers” (RUECs) by the Korean government. These centers have the objective of promoting the development of e learning content for classes. They also have many programs to facilitate the sharing of the content developed among the universities in their region.
In this paper, we sought to analyze the function and role of RUECs in promoting e-learning for university education in Korea. Additionally, the performance of the project is investigated through a case study of a regional university e-learning center. Performance is assessed in terms of class satisfaction and formal evaluations by class participants.
Key words: e-learning, Korea, university education, regional university e-learning centers
ĐẨY MẠNH HỢP TÁC, LIÊN KẾT GIỮA TRƯỜNG ĐẠI HỌC VỚI DOANH NGHIỆP NHẰM ĐÁP ỨNG NHU CẦU VỀ LAO ĐỘNG CHO CÁC DOANH NGHIỆP KINH DOANH NGÀNH DU LỊCH TRONG BỐI CẢNH HỘI NHẬP
ThS. Trần Mai Ước, ThS Bùi Huy Tùng – Trường Đại học Ngân Hàng Abstract
Linking training to organization needs is an inevitable trend, especially in the period of active deeper and wider integration in regional economy and the world economy. The cooperation between universities and enterprises will bring practical and long term benefits for both parties; however, since this is also a new problem, the parties are not really decisive to cooperate. This paper makes clear some more content related to the links between universities and enterprises and gives some basic solutions to meet the high demand for labor for the business enterprises in tourism in the context of global integration.
BENEFITS AND SHORTCOMINGS RELATING TO INTERNATIONAL CO-OPERATION IN VIETNAM HIGHER EDUCATION
Hoang Thu Ba, BA - Faculty of English-Vietnam University of Commerce
After the integration into the World Trade Organization (WTO), Vietnam has been developing dramatically in all aspects and its economy has undeniably moved to market mechanism. Education is also not an exception. After joining WTO, Vietnam has to make the commitments and in opening its education market, which has certain impact on Vietnamese higher education.
In this study, the globalization in Vietnamese higher education is the main focus which is attributed to the new prospect for the quality and development of our higher education. In details, the study aims at investigating the benefits as well as the shortcomings from an open policy in Vietnamese education which allows “trade in education service” with regard to international co-operation in Vietnamese higher education.
To do the study, a lot of primary information collected from news, articles, and other previous studies, and the secondary information gathered by conducting a survey for the students, teachers, officials studying and working for the international cooperation training programs. When all the data collected are analyzed quantitatively and qualitatively, the data would be used to illustrate the real situation of the discussion problems.
Key word: higher education, international cooperation, benefits, shortcomings
ĐỔI MỚI CÔNG TÁC ĐÀO TẠO KẾ TOÁN – KIỂM TOÁN TRONG ĐIỀU KIỆN HỘI NHẬP
TS. Lê Thị Thanh Hải – Khoa KTKT, ĐHTM
Quality of accounting and auditing labor is strongly depended on the quality of training. In recent years, although universities and institutes have made significant reforms in educational programmes and teaching methods, ... with the aim of improving human resource quality, the quality of human resources is not really meet the needs of society and expectations of employers, particularly in the context of globalization. This paper focuses on human resource training as well as on career opportunities for students in the field of accounting and auditing in Vietnam. Based on the research results, the author proposes the directions for improving teaching quality in accouting and auditing in Vietnamese universities and institutes that have been facing fiercely competitive environment from foreign training facilities.
THÚC ĐẨY HỢP TÁC GIÁO DỤC GIỮA ĐẠI HỌC THƯƠNG MẠI VỚI CÁC TRƯỜNG ĐẠI HỌC CỦA TRUNG QUỐC.
ThS Nguyễn Thị Minh Ngọc - Khoa ĐTQT, ĐHTM
In the context of globalization, education is considered as a “special service” section, competition tends to become an intevitable trend for each country’s education to survive and develop. In order to maintain fast and sustainable development, educational institution have always seeked for cooperation opportunities with ones in the region as well as in the world. Not only does cooperation in education bring essential benefits to help a nation’s education develop greatly but it also brings many benefits to educational institutions, universities and learners as well. In the recent years, educational cooperation between VCU and Chinese Universities has gained encouraging results which have been highly appreciated by its partners and students. However, this cooperation should be reinforced to improve the training quality, expand education models to meet the society’s needs in the context of internalization.
ĐÀO TẠO NGUỒN NHÂN LỰC KẾ TOÁN, KIỂM TOÁN TRONG BỐI CẢNH
HỘI NHẬP KINH TẾ QUỐC TẾ Ở VIỆT NAM – THỰC TRẠNG VÀ GIẢI PHÁP
ThS. Nguyễn Thành Hưng – Khoa KTKT, ĐHTM
In the trend of international economic integration, the Vietnam's service sector have to improve quality to meet the needs of businesses and requirements management. Accounting and auditing field, a field service in the roadmap's commitment to open government to allow free competition. Meanwhile, the country's economy will require the services of accounting, auditing with higher quality, more perfect, and it is provided by professional expertises with experience, talent and professional ethics. This integration have huge affection come to accounting and finaning activity of businessess and strong impact come to education activites of accounting speciality bachelor in economic Universities and Academies. Article uses analysis method and synthesis method of secondary data, refers to the situation of accounting and auditing human resources training activities in the context of Vietnam's current and proposed several measures to further improve the quality of training human resources to meet social needs in terms of integration
MỘT VÀI TRAO ĐỔI VỀ GIẢI PHÁP ĐÀO TẠO NÂNG CAO CHẤTLƯỢNG NGUỒN NHÂN LỰC CHUYÊN MÔN – KỸ THUẬT Ở VIỆT NAM TRONG THỜI KỲ HỘI NHẬP
ThS. Phạm Hà Phương - Khoa QLNNL,ĐHTM
In the impact of the process of international economic intergration, us world become “plane” with 3 items of new player, new location and new process. So it help these country, these enterprise and person can easy cooperate and compete to develop by vertical and horizontally.
In competition for exist and developpement, the foreign enterprise use often core technology competence and also strategy of high quality humain resource to improve competitive competence of product aussi general for enterprise. In this context, there are a lot of pressure, the most of Vietnamese enteprise are small and medium model, with plentiful humain resource hơwever quality humain resource don’t satisfy for process of intergration, developpment, specially humain resource professional-technique in our country. It is a weakness in international economic intergration.
The mention of Article is a few idea, exchange and solution for training humain resource professional-technique in Vietnam in international economic intergration. The content of article present a few of essential theory training, situation humain resource professional-technique and finally solution for training.
CẠNH TRANH TRONG GIÁO DỤC ĐẠI HỌC TẠI VIỆT NAM TRONG QUÁ TRÌNH TOÀN CẦU HÓA
ThS. Nguyễn Thị Thanh Huyền, CN. Phạm Thùy Giang – Khoa TA, ĐHTM
This article aims at exploring the nature of competition in Vietnam education in the context of globalization and factors that helps to enhance competitiveness of Vietnamese Universities. 100 students at Vietnam University of Commerce and 18 lecturers at some Vietnamese universities were asked to answer questionnaires about competition in Vietnam education. Data collected were quantitative. Research methods employed in this study included review of some universities’ current situation in Vietnam and quantitative method. Findings indicate that all informants admitted that there exists competition in education. The necessity of competition was also determined. Characteristics of competition in education as well as recommendations to improve universities’ competitiveness were of great concern in this article.
Key words: cạnh tranh, giáo dục, đa ngành nghề
KINH TẾ THEO QUY MÔ VÀ PHẠM VI CỦA GIÁO DỤC ĐẠI HỌC Ở VIỆT NAM
ThS. Phan Thế Công, ThS. Hồ Phương Lan –Khoa Kinh tế, ĐHTM
The paper reports a study on economies of scales and scopes of public and private higher education institutions in Vietnam. The economies of scope determines whether a system of public higher education should be consolidated by merging single-specialty institutions into multi-specialty institutions or “separate and integrated production” of different training patterns will be efficient or not. The economies of scale for higher education is a firm basis for policy making in the upcoming years. The paper applies sensitivity testing methods of the economies of scale and scope when “outcomes” changes according to national targets based on existing hypotheses. The paper uses reliable sources of data of the World Bank, National Statistics Office and Ministry of Education and Training.
Từ khóa: Công lập và ngoài công lập, Kinh tế theo quy mô, Kinh tế theo phạm vi, Giáo dục đại học, Hiệu quả kinh tế
COOPERATION IN HIGHER EDUCATION: OPPORTUNITIES AND CHALLENGES
ThS. Nguyễn Thị Lan Phương, ThS Đào Phương Mai – Khoa TA, ĐHTM
The present context of international economic integration has made cooperation more widespread. In the field of education, cooperation has developed particularly strongly in recent time. It has brought many opportunities for Vietnamese universities and learners, but at the same time cause them not a few challenges. How to take advantage of the opportunities and overcome the challenges is of great significance to universities and learners. The paper takes a look into these issues and comes up with several recommendations.
ĐỊNH HƯỚNG PHÁT TRIỂN VỀ ĐÀO TẠO NGUỒN NHÂN LỰC CHẤT LƯỢNG CAO TẠI DOANH NGHIỆP VIỆT NAM
ThS. Hoàng Cửu Long – Trường Đại học Kinh tế TP. HCM
Human resources are considered as the decisive factor to exploit, use, profit, protect and renew other resources by many managers. When Vietnam joins into the global trade, the requirement for improving the quality of human resources, especially mental power play an important role in deciding the success of every business. In particular, the high quality human resources always attract the special care from the corporate governance. Therefore, effectively direct, implement and use the high quality human recourses will create the internal resources for each enterprise in order to adapt the conditions of competition.
DUNG HÒA GIỮA YÊU TỐ TRUYỀN THỐNG VA HIỆN ĐẠI TRONG PHÁT TRIỂN VĂN HÓA VÀ CON NGƯỜI VIỆT NAM HIỆN NAY TỪ KINH NGHIỆM GIÁO DỤC CỦA CÁC NƯỚC TRONG KHU VỰC
ThS. Lại Quang Mừng – Khoa LLCT, ĐHTM
The traditional education is a question with the paramount importance in all the time to respect the dignity and affirm the position of each nations in the international community. But if they want to escape from the risks of falling behind, they need to know to acquire and apply the advanced knowledges of humanity in all areas of their domain. At the present,the education in Vietnam is facing with many huge challenges which required to an objective: performing simultaneous the import of advanced and modern elements in the world, while continue to protect, maintain and develop these values of the ethnic traditions. With the limited capacity and the framework of an article of scientific conference, with the comparative method, with the methods of analysis, synthesis and reference information from some reliable data sources, the author wants to talk about the relationship between traditional elements and modern education in Vietnam in the period of active international integration nowadays, with the experiences of the other countries in the region, and propse some resolutions to this issue. This article may use keywords such as ethnic identity, traditional education, integration and modernization, globalization, advanced culture ...
TOTAL PRODUCTIVE MAINTENANCE IN JAPANESE INDUSTRIALMANUFACTURING PLANTS
Nguyen Dang Minh (Ph.D)
University of Economics and Business, Vietnam National University, Hanoi
Total Productive Maintenance (TPM) has been widely applied in many industrial fields, especially in Japanese industrial company. From management point of view, this is an activity that involves by all members of the company from company president to every company member. From an economically effective point of view, a company can benefit from implementing company-wide TPM activities, such as, increase the availability of existing equipment hence reducing the manufacturing cost, reduce equipment investment cost. TPM is not just another "program of maintaining machine" it is the program to help company exist and develop. The main purpose of this paper is to introduce the application of TPM in Japanese industrial manufacturing plant, specifically referring to management items of the application.
Keywords: Total Productive Maintenance, Kaizen, Productive manufacturing, Safety, Environment NGHIÊN CỨU KHOA HỌC TRONG GIÁO DỤC ĐẠI HỌC VIỆT NAM THỜI KỲ HỘI NHẬP
TS. Nguyễn Thị Phi Yến - Khoa LLCT, ĐHTM
For the purpose of determining the importance of research activities in higher education, the writer has examined, analyzed and inherited attitudes, materials and secondary data of scientists on this issue. Thereby, the writer has adopted its own conclusions. For teachers, research is considered one of the activities helping teachers codify and update the knowledge and create all necessary qualities: the carefulness, the passion , creativity, confidence and honesty of the teachers; for students, being engaged in research workgive them opportunities to improve knowledge and develop skills of using knowledge. At the same time, research work also helps students improving the necessary qualities such as the positiveness and the confidence. Therefore, research activities as conditions improving the quality of teaching and learning. It has special meaning for the enhancement of Vietnam higher education in the integration process.
Keywords: Integaration; Research; Higher Education in Viet Nam
APPLYING DEDUCTIVE TECHNIQUE TO FRAME PLAUSIBLE SCENARIOS FOR VIETNAM’S HIGHER EDUCATION INDUSTRY
ThS. Nguyễn Thế Ninh – Khoa Marketing, ĐHTM Abstract
The purpose of this paper is to apply deductive approach to critically analyse the key trend, i.e. wider expansion of private higher education (HE), and frame plausible scenarios that make huge impacts on Vietnam’s HE and its stakeholders in the next ten-year period from 2011 to 2020. Specifically, the deductive approach formulates four possible scenarios for Vietnam’s HE industry, i.e. “public rules”, “crossroads”, “private boom”, and “good gone bad”. The “private boom” is recognised the most plausible scenario where private HE grows significantly in terms of quantity and quality, thereby provides greater opportunities for people to join HE and meet the demands of skilled labours for organisations and the global economic integration. Data used in this paper was collected through various reliable updated sources including journal articles, reports, working papers, dissertations and presentations related to the paper’s topic.
DẠY VÀ HỌC TIẾNG ANH NHẰM NÂNG CAO NĂNG LỰC CẠNH TRANH CỦA VIỆT NAM TRONG HỘI NHẬP QUỐC TẾ
Phạm Thị Xuân Hà - Khoa Tiếng Anh, ĐHTM
In the course of integration of Vietnam in general and its higher education in particular, together with information technology, English language plays a very important role. This language is considered to be necessary prerequisite conditions and effective means in the course of integration and development because they act as a bridge between Vietnamese people and international friends. The shortest way to reach all cultural achievements and the world’s scientific and technical advances is through English. Mastering English, people can learn more deeply about the world's civilization, expand their cooperation, exchange views and develop their own potentials. Based on the urgent need of the knowledge economy and the requirements of human resources with professional and English proficiency, English teaching and learning have to renovate to meet the demands of the world labour market.
EMPIRICAL STUDY ON ISO 9000 QUALITY MANAGEMENT AND PERFORMANCE MEASUREMENT IN VIETNAMESE MANUFACTURING COMPANIES
Phan Chi Anh (PhD)-University of Economics and Business, Vietnam National University, Hanoi Abstract
Manufacturing companies in developing countries, irrespective of size or sector, often use ISO 9000 as a route to world-class status. Based on the results of a questionnaire survey in various manufacturing companies in Vietnam, our study aims to detect if ISO 9000 implementation has any impact on improving the company competitiveness. Firstly, the study examines the situation of ISO 9000 implementation and its relationship with quality performance. Secondly, our study examines whether ISO 9000 implementation influences the performance measurement system. The regressive models are constructed to evaluate the contribution of ISO 9000 to the quality performance and performance measurement system. Finally, the recommendations for further deployment of ISO 9000 are proposed. Our study suggests that, ISO 9000 should not be regarded only as a tool for quality management and improvement but also a framework for performance measurement.
Keyword: ISO 9000, quality management, performance measurement, Vietnames manufacturing companies.
MỘT SỐ THÁCH THỨC DẪN TỚI NGUY CƠ TỤT HẬU
CỦA GIÁO DỤC ĐẠI HỌC VIỆT NAM SO VỚI CÁC NƯỚC PHÁT TRIỂN
THỜI KỲ HỘI NHẬP HIỆN NAY
Trần Thị Thanh Hương – Khoa LLCT, ĐHTM
The Vietnam’s education is currently facing fierce competition from the others countries in the region or in the world, which are more developed. In the process of international integration nowadays, if Vietnam wants to take advantages from the advanced and modern actions of International Education, it must be faces with numerous challenges which came from the opening period of the country. In the framework of an article of scientific conference, with the comparative method, meta-analysis and combine with the processing of informations from reliable data sources, the author wants to talk about some big challenges and the danger of falling behind for the Vietnam education in the integration period and also actively present the solutions for them. This article used some keywords such as national education modernization of education. media education, modern education, integration of education, socialization of education…
CHỦ ĐỀ 3: TÀI CHÍNH – NGÂN HÀNG VÀ KẾ TOÁN GIẢI PHÁP NÂNG CAO NĂNG LỰC CẠNH TRANH CỦA CÁC NGÂN HÀNG
THƯƠNG MẠI VIỆT NAM TRONG TIẾN TRÌNH HỘI NHẬP QUỐC TẾ
GS.TS Đinh Văn Sơn
Trường Đại học Thương mại
In this age, internationalization and globalization has become an inevitable trend in the evolution of the world economy development. To gain experience in management, scientific and technical achievements of the developed countries and not be left out of that development, developing countries like Vietnam must be active for international integration. This is a right direction with important implications as the premise for the creation of our country's position in the international arena, while providing opportunities for rapid and sustainable development of economy. However, international economic integration also forces Vietnam to face up with the very big challenges. Therefore, to win in the tough competition, the economic sectors of Vietnam in general, the banking industry in particular need to assess the true state of their operations including the achievements as well as the shortcomings in order to find solutions to improve and develop.
Within this article, the author will analyze and objectively assess some weaknesses and limitations in operations of Vietnam commercial banks (CBs) in recent years, identify opportunities and challenges and propose some solutions to improve the competitiveness of Vietnam commercial banks in international integration process. PHÂN TÍCH TÍNH KHẢ LỢI CỦA KHÁCH HÀNG - TIẾP CẬN THEO
KẾ TOÁN QUẢN TRỊ CHI PHÍ
TS. Vũ Mạnh Chiến – Phòng KHĐN, ĐHTM
In recent years, many organizations recognize that market orientation is essential for their success. Meeting the needs of customers, providing them the products and services they desire and demand, customer loyalty can increase profits in long-term and sustainability.
After analyzing the research issues related to this topic, my paper emphasizes that the costing methods and techniques in management accounting provide necessary information in analysing customer’s profitability. This research analyses the costing systems in which the activities based costing (ABC) allow study customer’s profitability accurately and usefully, providing the basis for creating, communicating and providing values to customers.
DÒNG FDI VÀO KHU VỰC CHÂU Á - XU HƯỚNG VÀ MỘT SỐ HÀM Ý CHÍNH SÁCH ĐỐI VỚI VIỆT NAM -
PGS.TS. Nguyễn Văn Thanh – Khoa TCNH, ĐHTM
In the context ofthe global economiccrisisat present,FDI for many countries andeconomic areasis alsoaffectedsignificantly.Themaininvestors(TNCs) arerestructuring their businessactivitiesinvarious ways, including increasing investmenttrendintheeconomywhich has advantages inproduction costs. Thisisan opportunity formanydeveloping countries, including Vietnam.This articlereviewsanumber of featuresin thetransformationofAsianFDI flowandthe movement ofFDIflowinto Vietnamin2010and earlyin 201, thengives somesuggested policy in order to catch opportunities, attractFDIinto the countrymore effectivelyinthe coming years. KẾ TOÁN QUẢN TRỊ MÔI TRƯỜNG VÀ KHẢ NĂNG ÁP DỤNG TẠI CÁC DOANH NGHIỆP SẢN XUẤT VIỆT NAM.
ThS.Hoàng Thị Bích Ngọc & CN.Nguyễn Thị Nhinh, Khoa KTKT, Trường ĐHTM
In recent years, environmental problem is a burning issue that attracts the considerations of many parties such as government, consumers, management and shareholders in many countries, especially in countries having restrictive environmental legislation. Under this circumstance, companies themselves have found that the best solution addressing on environmental issue related to their business operations is to integrate environmental information into a modern accounting system in order to support the decision making process and towards better financial and environmental performance. Therefore, environmental accounting in general and environmental management in particular play an important role in sustainable development of companies. Although having a lot of arguments in building a widely acceptable framework for environmental accounting in business, environmental management accounting has been gradually applied in some developed countries such as the United States, Japan, German… This paper focuses on an important aspect of environmental management accounting, namely: recognition, measurement, recording and allocating environmental costs for decision making process within the company. The authors also indicate progress and fundamental conditions for the success of environmental management accounting in Vietnamese enterprises.