{"id":8544,"date":"2026-05-18T09:29:21","date_gmt":"2026-05-18T02:29:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8544"},"modified":"2026-05-18T09:41:36","modified_gmt":"2026-05-18T02:41:36","slug":"tong-ke-toan-kho-bac-nuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/","title":{"rendered":"State Treasury Chief Accountant: A pillar of national financial transparency."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The overall accounting of the State Treasury is the most complex operational process in the public financial management system. It&#039;s not simply a matter of adding up numbers, but rather a process of collecting, processing, eliminating internal transactions, and consolidating reports from tens of thousands of budget units, budget levels, and off-budget state financial funds.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Why should we pay special attention to the State Treasury&#039;s overall accounting system by 2026? Firstly, it is the most important tool for the Government to fulfill its accountability to the National Assembly and the people regarding the management and use of public resources. Secondly, in an economy that demands flexibility, data from this system provides real-time data that helps policymakers make accurate decisions on public investment, public debt control, and money supply regulation. Successfully implementing the State Treasury&#039;s overall accounting system is the strongest commitment to transparency from Vietnam to international financial institutions such as the International Monetary Fund (IMF) and the World Bank.<\/span><\/p>\n<figure id=\"attachment_8548\" aria-describedby=\"caption-attachment-8548\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8548\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1.jpg\" alt=\"T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8548\" class=\"wp-caption-text\">Chief Accountant of the State Treasury<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Khung_phap_ly_va_chuan_muc_van_hanh_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\" >Legal framework and operating standards for the State Treasury General Accounting system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Quy_trinh_van_hanh_hien_dai_cua_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\" >Modern operating procedures of the State Treasury General Accounting system.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Thu_thap_va_so_hoa_du_lieu_da_chieu\" >Collecting and digitizing multidimensional data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Xu_ly_logic_va_loai_tru_giao_dich_noi_bo\" >Processing logic and excluding insider transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Phan_tich_phe_duyet_va_cong_khai_bao_cao\" >Analyze, approve, and publish the report.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Cac_bao_cao_mang_tinh_chien_luoc_trong_Tong_ke_toan_kho_bac_Nha_nuoc\" >Strategic reports in the State Treasury General Accounting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Dot_pha_cong_nghe_nang_tam_cong_tac_tong_ke_toan_kho_bac_Nha_nuoc\" >Technological breakthroughs elevate the overall accounting work of the State Treasury.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Nhung_thach_thuc_thuc_te_va_giai_phap_thich_ung_nam_2026\" >Real-world challenges and adaptation solutions for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Huong_toi_muc_tieu_Kho_bac_so_2030_va_Kho_bac_3_khong\" >Towards the goal of a Digital Treasury by 2030 and a Treasury with 3 zeros.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-kho-bac-nuoc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_chuan_muc_van_hanh_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>Legal framework and operating standards for the State Treasury General Accounting system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8549\" aria-describedby=\"caption-attachment-8549\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8549\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8549\" class=\"wp-caption-text\">Legal framework and operating standards for the State Treasury General Accounting system.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure authenticity and accuracy, the State Treasury&#039;s general accounting operations are built on a solid legal foundation. By 2026, the system of legal regulations will have been perfected to be fully compatible with international standards.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting Law and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Luat-ngan-sach-nha-nuoc-2025-so-89-2025-QH15-650061.aspx\" target=\"_blank\" rel=\"noopener\">State Budget Law<\/a><\/span><\/strong><span style=\"font-weight: 400;\">These are two laws that regulate the scope, subjects, and principles of accounting. In particular, the amendments to the guiding circulars in the 2024-2025 period have created a favorable environment for electronic data connectivity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188744\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 25\/2017\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">This document defines the responsibilities of the State Treasury in presiding over the preparation of the State Financial Statements. By 2026, post-audit procedures based on this Decree will be fully automated.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Vietnamese Public Sector Accounting Standards (VPSAS): The full application of VPSAS standards in the overall accounting of the State Treasury is a significant leap forward. It not only aligns Vietnam&#039;s financial language with international standards (IPSAS), but also makes it easier for foreign investors to assess the risk and potential of the Vietnamese market through public financial indicators.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most significant breakthrough is the radical shift from cash-based accounting to accrual-based accounting. This allows the State Treasury&#039;s general accounting system to reflect not only existing cash flows, but also contingent liabilities, infrastructure asset values, and resource assets, which were previously often overlooked in traditional reports.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_van_hanh_hien_dai_cua_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>Modern operating procedures of the State Treasury General Accounting system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By 2026, the State Treasury&#039;s overall accounting process will no longer consist of thick stacks of paper documents. Instead, it will be a closed-loop process on a digital platform with three key stages:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_thap_va_so_hoa_du_lieu_da_chieu\"><\/span><b>Collecting and digitizing multidimensional data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The State Treasury acts as a massive data receiving funnel from first-level budget units, tax authorities, customs, and project management boards. Information collection for the State Treasury&#039;s general accounting is now carried out through the National Data Interconnection Platform. All transactions, from public procurement and salary payments to infrastructure investments, are recorded immediately using unique identifiers, ensuring that input data is always clean and accurate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_logic_va_loai_tru_giao_dich_noi_bo\"><\/span><b>Processing logic and excluding insider transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This stage requires the highest level of expertise. In the state financial system, expenditures from one level may become revenues for another. To avoid &quot;inflating&quot; the scale of finances, the State Treasury&#039;s general accounting system must use automated algorithms to reconcile and eliminate internal transactions. For example, aid from the central budget to local budgets must be deducted during consolidation to accurately reflect the actual revenue and expenditure of the entire nation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_phe_duyet_va_cong_khai_bao_cao\"><\/span><b>Analyze, approve, and publish the report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After the data is compiled, the State Treasury&#039;s overall accounting reports will be reviewed by an AI system to detect unusual fluctuations. These results are then confirmed by the State Audit Office before being submitted to the Government and the National Assembly. Transparency is demonstrated by the fact that key indicators are updated on the dashboard at the Ministry of Finance&#039;s electronic portal, allowing all citizens to monitor the use of tax money.<\/span><\/p>\n<blockquote><p><b>See more:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tong-ke-toan-nha-nuoc\/\">Instructions on the procedure for submitting reports to the State Accounting Office.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bao_cao_mang_tinh_chien_luoc_trong_Tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>Strategic reports in the State Treasury General Accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8550\" aria-describedby=\"caption-attachment-8550\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8550\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg\" alt=\"C\u00e1c b\u00e1o c\u00e1o mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c trong T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8550\" class=\"wp-caption-text\">Strategic reports in the State Treasury General Accounting<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The final product of the State Treasury&#039;s overall accounting work is a set of four key reports, each playing a different role in national governance:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">State financial statement: This is the national balance sheet. It shows how much assets the State holds (from cash and foreign exchange reserves to infrastructure projects such as highways and airports) and how much domestic and international debt it has.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report on the performance of state finances: Reflects the efficiency of the system&#039;s operation. Within the State Treasury&#039;s overall accounting system, this report helps assess whether revenue from taxes and fees is sufficient to cover operating costs and generate a surplus for development investment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow statement: Provides information on the country&#039;s liquidity, helping the government coordinate cash flow smoothly and avoid capital stagnation or localized cash shortages.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explanatory report on state financial statements: This is the most important part of the overall accounting of the State Treasury, providing a detailed explanation of the accounting policies applied, major fluctuations, and potential future financial risks.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dot_pha_cong_nghe_nang_tam_cong_tac_tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>Technological breakthroughs elevate the overall accounting work of the State Treasury.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By 2026, technology will no longer be a supporting tool but will become the foundation of the overall accounting system of the State Treasury.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Artificial intelligence (AI) and machine learning: AI is trained to identify spending patterns. If a budget unit exceeds its spending limit or shows signs of splitting contracts into smaller packages to circumvent regulations, the State Treasury&#039;s overall accounting system will immediately issue an early warning signal, helping to prevent waste and corruption at its source.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Blockchain technology in data security: To ensure the integrity of financial ledgers, large budget transactions have begun to be tested for recording on a blockchain platform. This makes the overall accounting data of the State Treasury impossible to tamper with illegally, creating absolute trust among stakeholders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Big Data and Forecasting Analytics: Possessing a massive database accumulated over many years allows the State Treasury to forecast budget revenue and expenditure trends with an accuracy of up to 951 TP3T. This transforms the State Treasury&#039;s overall accounting report from a tool for past statistics into a compass for the future.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_thuc_te_va_giai_phap_thich_ung_nam_2026\"><\/span><b>Real-world challenges and adaptation solutions for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The State Treasury&#039;s general accounting system still faces significant challenges in its practical operation:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The issue of public asset valuation: Valuing non-financial assets such as land, mineral resources, or cultural heritage for inclusion in the State Treasury&#039;s overall accounting system remains a difficult problem. The current solution is to apply valuation methods based on market prices combined with long-term use value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local infrastructure synchronization: Some remote areas still face difficulties in connecting to real-time data. The State Treasury is promoting the provision of cloud accounting platforms to help these units conveniently prepare comprehensive State Treasury accounting reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Human resource quality: State accountants not only need to be proficient in their profession but also possess the mindset of a data analyst. Continuous training and certification of experts in state treasury accounting is a top priority for the finance sector today.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_toi_muc_tieu_Kho_bac_so_2030_va_Kho_bac_3_khong\"><\/span><b>Towards the goal of a Digital Treasury by 2030 and a Treasury with 3 zeros.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The overall accounting work of the State Treasury is the foundation for realizing the goal of a &quot;Treasury with 3 zeros&quot;:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No cash<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No paper documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No customers at the office.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When all transactions are digitized, the generation of consolidated reports will happen almost instantly.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By 2030, the State Treasury&#039;s general accounting system will become part of the national open data ecosystem. There, not only managers but also research organizations, businesses, and citizens will be able to access deidentified public financial data to support economic development and social oversight.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of public financial management increasingly demanding transparency, speed, and predictability, the general accounting work of the State Treasury has gone far beyond the role of a purely accounting operation to become a strategic foundation in national macroeconomic management.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From consolidating budget data, controlling public assets, managing public debt to providing information for policy planning, the State Treasury&#039;s general accounting is central to the modern public finance system. 2026 marks a significant shift as the State Treasury moves closer to a digital treasury model, operating based on real-time data, artificial intelligence, and international public accounting standards.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The completion of the State Treasury&#039;s overall accounting system not only helps the Government enhance its accountability to the National Assembly and the people, but also builds strong trust with international financial institutions such as the International Monetary Fund (IMF) and the World Bank. This is a crucial foundation for Vietnam to promote sustainable growth, attract investment, and improve national competitiveness in the digital age.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses, organizations, and even citizens, understanding the operational mechanisms of the State Treasury&#039;s general accounting system not only helps them grasp the true nature of public finance but also enhances their awareness of their responsibility to monitor and contribute to the development of the national economy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business needs in-depth consulting on public accounting, financial reporting standardization, tax compliance control, or updates on the latest financial policies for 2026, proactively connecting with a reputable professional firm like <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/\">MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This will help mitigate risks and optimize operational efficiency in a sustainable manner.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">CPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 quy tr\u00ecnh nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p nh\u1ea5t trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng. \u0110\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c c\u1ed9ng d\u1ed3n c\u00e1c con s\u1ed1, m\u00e0 l\u00e0 qu\u00e1 tr\u00ecnh thu th\u1eadp, x\u1eed l\u00fd, lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8544"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8544\/revisions"}],"predecessor-version":[{"id":8551,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8544\/revisions\/8551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8546"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}