http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/113 Tue, 19 May 2026 18:24:09 GMT 2026-05-19T18:24:09Z http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/329 Phân tích báo cáo tài chính phục vụ nhu cầu sử dụng thông tin kế toán của các đối tượng Nguyễn, Thị Minh Tâm For any nation, accounting is considered important tool for economy and finance management. It has active role in managing and controlling economic activities. As the accounting, finance and economy management tool, it undertakes the function of organizing useful information system for business decisions. Therefore, accounting not only plays a particular important role to State finance activities but is also extremely essential and important to enterprises’ finance activities. Financial report is final product of accounting control and is a mean to display the financial situation and ability, business process and results of the enterprise during period of keeping business account. This information is important for various objects with different concerns. To understand all the information displayed in the report, however, firstly a hold for accepted accounting regulations and standard is a must – as these regulations and standard stipulate and guide the noting and displaying information in financial report. Beside, from information in the report, analyzer must also know how to select, arrange and classify information to calculate the target serving for certain research purpose. This paper refers to international accounting standard about financial report; the analysis of financial report according to percentage and coefficient that acts as the basic for making decisions on managing and controlling trading and manufacturing activities, finance; and especially investment decisions of the ones who use different accounting information. And finally, to effectively use analysis standards, analyzers also have to clearly understand characteristics of accounting data, limitation faced during the analyzing process and outer influence that distorts accounting figures. Kinh tế - Luật = Economics & Law. Vol.21, No.1 (E.L) Sat, 01 Jan 2005 00:00:00 GMT http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/329 2005-01-01T00:00:00Z http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/325 Đầu tư trực tiếp của Nhật Bản ở Asean và Trung Quốc: Quy mô và triển vọng Nguyễn, Xuân Thiên For many years, Japan is always the second biggest investor in the world and the biggest investor in ASEAN. Japanese Direct Investment (JDI) to ASEAN and China in recent years tends to increase. In the 21st century, in a new context, will Japan keep on investing in ASEAN and China? What should ASEAN country do to attract JDI?. Part I of the paper generalize and analyse the scale and tendency of JDI to ASEAN and China from 1990 to 2002, showing an increasing trend that suitable with the "Back to ASEAN" policy of Japan. ASEAN and China are always the favorist markets to Japan's investors. Competitiveness of each country in ASEAN, and between ASEAN and China are revealed by the distribution of JDI in those countries. Based on theorical and practical analysis, part II of the paper pointed out the prospect of JDI in the early 21st century. Japan will keep on investing in ASEAN and China. In ASEAN countries, scale and proporttion of JDI are different due to the investment environment improvement of each country. It is possible for Japan to invest in Thailand and Singapore because of the investment environment in this two countries. This two countries are considered as the more attractive ones than any country in ASEAN. Japanese investor also did business in Vietnam but the achivement is still limited compared with the two countries' curent situation. Kinh tế - Luật = Economics & Law. Vol.21, No.1 (E.L) Sat, 01 Jan 2005 00:00:00 GMT http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/325 2005-01-01T00:00:00Z http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/321 Vai trò và xu hướng phát triển của các ngành sản xuất truyền thống ở các nước tư bản phát triển Trần, Anh Tài In recent years, new breakthoughs were created along with the development of Information and Technology. Moreovers, tranditional thoughts of economics and economic development regulation also have been changed. For examples, it is forcasted that traditional product industries will be less important than ever and new product industries will soon replace them. Yet, through researching and generalizing the current context of capital production, the paper found out that traditional product industries will keep on taking an important role in production in general and in the capital production system in the past, present and in future. Kinh tế - Luật = Economics & Law. Vol.21, No.1 (E.L) Sat, 01 Jan 2005 00:00:00 GMT http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/321 2005-01-01T00:00:00Z http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/317 Những điểm chung giữa vi phạm hành chính và tội phạm Trần, Thu Hạnh Vietnamese Administrative and Criminal Law regulated adminstrative offences and crimes. Although they are two diffrent legal offences, there are still some common points. By researching these common points, the authour will show its meaning in building and perfecting law as well as enhancing the effectiveness of applying law in practive. Kinh tế - Luật = Economics & Law. Vol.21, No.1 (E.L) Sat, 01 Jan 2005 00:00:00 GMT http://tainguyenso.vnu.edu.vn/jspui/handle/123456789/317 2005-01-01T00:00:00Z