The paper examines the impact of corporate governance (CG), capital structure (CS) on firm value (FV) of firms in Vietnam. The study used different regression methods using the data collected at enterprises listed on the stock market in Vietnam over the period 2008-2018, with 2937 observations. The research results find that the size of the Board of Directors, the independence of the Board of Directors, the percentage of women participating in the Board of Directors had a positive influence on FV. Besides, in the case of the Chairman of the Board of Directors controlling the CEO, the frequency of the Board meeting had a negative effect on FV. The study has determined that CS has nonlinear influence on FV, in addition, the research results also prove that firm size had positive relationship to FV. The empirical research results are a useful basis to help businesses improve FV, thereby helping businesses need to consider the elements of the Board of Directors in each enterprise, determine the appropriate capital structure.

This study examines the impact of Earnings Quality (EQ) on the Debt Maturity (DM) of firms in Vietnam. The present research measures the EQ according to the cumulative quality of earnings to consider the effect of EQ on DM, and it also considers a number of control variables that affect DM. The study uses regression methods such as REM, FEM and GLS. This study uses data of enterprises listed in the Vietnam Stock Exchange during 2010-2018. The data used for analysis and regression are 3588 observations. The research results of this study identify that EQ is negatively related to DM, besides that, some control variables have a positive effect on DM, and also have statistical significance such as debt ratio, firm size, fixed assets, liquidity and growth rate. The profit is a factor that negatively affects DM, and tax does not affect DM. From the findings it is clear that the research results are useful to help businesses to improve EQ and to determine reasonable DM. Contribution/ Originality:The present study uses new estimation methodology that is GLS, which finds that Earnings Quality is negatively related to Debt Maturity of firms. The study results are useful to improve the Earning Quality of businesses, and determine reasonable Debt Maturity.

The content of the administrative reform plan for the period 2011–2020 of the Government of Vietnam on the basis of the overall reform of the national administration, focuses on four main areas, namely institutional reform and organizational reform. structure, building and developing contingent of civil servants and public finance (Government, 2011). Thus, along with the institutional and organizational reform, the public finance reform is also a central task of the administrative reform in the condition that Vietnam continues to strongly transition from the centralized mechanism. The subsidy to a socialist-oriented market economy, in particular, is even more necessary when Vietnam has become an official member of the World Trade Organization. One of the current concerns for good implementation of public finance reform is the implementation of autonomy and self-responsibility for the use of payroll and administrative management funding for administrative agencies. state and financial autonomy mechanism for non-business units. This article focuses on analyzing the current situation of reforming the financial operation mechanism of public non-business units in Lao Cai province, Vietnam, pointing out the achievements, limitations, causes and some recommendations to end. promote the reform of the financial operation mechanism of public non-business units in Lao Cai province, Vietnam in the context of world economic integration.

In order to effectively restructure agriculture, comprehensive solutions are needed, in which the solution of agricultural land consolidation and concentration must be accompanied by strong reform of the conditions of agricultural production such as organizing good inputs and outputs markets, brand building and protection, strengthening agricultural product quality management, improving the competitiveness of the agricultural sector, respecting market rules, so that the markets can regulate the production scale and technology applied with the orientation and support of the Government, etc. In this way, Vietnam's agriculture can enter a new stage of development. This paper analyzes the current situation of agricultural land consolidation in Vietnam. The authors have clarified the results as well as limitations in agricultural land consolidation for Vietnam. The cause of the limitations in agricultural land consolidation for Vietnam in recent years and recommendations to promote land consolidation for agricultural development in Vietnam in the near future.