Nghiên cứu giải pháp nâng cao tính hữu ích thông tin trên báo cáo tài chính của cơ quan hành chính tại Việt Nam

In order to assess the effectiveness in the operation and public sector management of state administrative agencies on any regional or national scale, the leaders of those units have mainly relied on financial information which provided by the accounting reporting system.Therefore, the usefulness of information on the public entity' s output statement is extremely important.By mixed research method, the research results have identified the factors affecting the usefulness of the information published in the financial statements with the research sample being Vietnamese administrative agencies.The results have indicated that there are four groups of factors including legal regulations, professional qualifications, workplace conditions and supporting tools that will affect the information' s usefulness.The highest level of influence is the level of expertise as well as other outputs that will be the basis to confirm that the solutions discussed in the research are suitable for Vietnam to apply in the near future.