Completing Accounting to Develop Cooperative Economic in Vietnam in the Digital Economic Era

• Autorzy: Mai Le Thi Ngoc , Dieu Nguyen Thi

Identyfikatory

DOI

10.15439/2021KM58

• Języki publikacji: EN

Abstrakty

EN

Collective economy, with the core being cooperatives, is one of the four important economic components in the socialist-oriented market economy in our country. Developing a cooperative model is really important in the latest period, the digital economy, because this is an economic model that attracts farmers, individual economic households, individuals and many organizations, helping to restructure agriculture, build a new countryside, develop the country in a new direction, in accordance with objective laws. However, in order to develop the cooperative model according to its potential and ensure the distribution of benefits among its members and fulfill tax obligations to the state, the accounting work needs to be perfected. So that the management, the use of financial resources of the cooperative is done properly, sufficiently, transparently and objectively in accordance with the law. In fact, the accounting work under the cooperative model in Vietnam still has many weaknesses. The author has summarized, analyzed and given some specific solutions to improve the accounting work at the cooperative in the coming time.

Słowa kluczowe

EN

cooperative; accounting; digital economy; collective economy

PL

księgowość; spółdzielnia; gospodarka cyfrowa; gospodarka zbiorowa

• Wydawca: Polskie Towarzystwo Informatyczne
• Czasopismo: Annals of Computer Science and Information Systems
• Rocznik: 2021
• Tom: Vol. 28
• Strony: 229--236
• Opis fizyczny: Bibliogr. 13 poz., tab.

Twórcy

autor

Mai Le Thi Ngoc

• Falcuty of Auditing and Accounting Hanoi University of Industry Hanoi, Vietnam

autor

Dieu Nguyen Thi

• Bac Giang Provincial People’s Committee Bac Giang, Vietnam

Bibliografia

• 1. General Statistics Office, 2020. Statistical Yearbook of Vietnam, Statistical Publishing House.
• 2. Dogarawa, Ahmad Bello, (2010). The Role of Cooperative Societies in Economic Development, SSRN, June 8, 2010.
• 3. Law on Cooperatives of Vietnam, No.23/2012/QH13, 2012
• 4. Ministry of Planning and Investment, 2021. 2021 Vietnamese Co-operatives white book, Statistical Publishing House.
• 5. Law on Accounting of Vietnam, No.88/2015/QH13, 2015.
• 6. Ministry of Finance, 2017. Guiding the Accounting Regime of Cooperatives and Unions of Cooperatives, Circular No. 24/2017/TT-BTC, Dated 28/3/2017.
• 7. Ministry of Finance, 2016. Guiding the Accounting Regime for SME, Circular No. 133/2016/TT-BTC, Dated 26/8/2016.
• 8. Le Ngoc, “The current situation of digital transformation in agricultural cooperatives and solutions in the coming time”, in press.
• 9. D.T. Han, 2020. Difficulty in organizing accounting work in new type agricultural cooperatives, Journal of Accounting & Auditing.
• 10. YUAN Weiqian, (2015). On Perfection of Governance Structure of Rural Cooperative Economic Organizations in China, International Business and Management, Vol. 10, No. 2, 2015, pp. 92-97, April 2015.
• 11. Vietnam Academy of Agricultural Sciences, https://vaas.vn/vi/tieu-diem-binh-luan/mot-so-giai-phap-hoan-thien-khung-phap-ly-ho-tro-phat-trien-hop-tac-xa-nong, Paper can be found at the link.
• 12. N.T. Huyen, 2021. Some solutions to develop agricultural cooperatives in Vietnam today", Industry and Trade Journal.
• 13. D.V. Thanh, 2020. Some solutions to develop the collective and cooperative economic sector, Financial Journal.

Uwagi

1. Preface

2. Session: International Conference on Research in Management and Technovation