Theo quy định hiện hành thì các đơn vị hành chính sự nghiệp phải lập các báo cáo quyết toán ngân sách cũng như BCTạp chí nhằm cung cấp thông tin cho các cơ quan có thẩm quyền. Tuy nhiên theo đánh giá của các chuyên gia thì hệ thống báo cáo này vẫn chưa đầy đủ, còn lồng ghép nhiều nội dung, chưa đáp ứng được yêu cầu của các đối tượng sử dụng có liên quan.Vietnam economy requires accounting system in public units to both acknowledge the popular international principles and have management models which are consistent with the characteristics and development of Vietnam economy. Therefore, the accounting systemfor the public sector in general and the accounting system for administrative units in particular have positively changed in accordance with the integration trend It has partly met the international public accounting standards. According to the current regulations, the administrative units have to make state budget settlement reports as well as financial reports in order to provide informationfor the authorities. However, according to the experts, this reporting system has not yet completed It still has integrated content and does not meet the usersvà #39
needs. Therefore, in the near future, Vietnam should improve the financial reporting system for administrative units to meet the general requirements as well as existing regulations of international public accounting standards.