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OECD Review of the Corporate Governance of State-Owned Enterprises in Viet Nam

image of OECD Review of the Corporate Governance of State-Owned Enterprises in Viet Nam

The Government of Viet Nam has made progress in recent years to improve its frameworks for the ownership and corporate governance of its state-owned enterprises (SOEs). This review assesses the corporate governance framework of the Viet Nam state-owned sector relative to the OECD Guidelines on Corporate Governance of State-owned Enterprises (SOE Guidelines). It then puts forward recommendations to help the Vietnamese authorities address remaining challenges and further professionalise the state ownership function.

English Also available in: Vietnamese

Ownership and corporate governance

Viet Nam established the Commission for the Management of State Capital at Enterprises (CMSC) in 2018 in an attempt to centralise state ownership function. This chapter describes the arrangements of state ownership and state capital management practices in Viet Nam. In particular, it looks at the role of key institutional actors in the country’s SOE governance landscape. It then discusses the structure and composition of the SOE Board of Members and Boards of Directors, as applied to wholly-owned SOEs or majority-owned SOEs. It also provides an overview of the different types of financial control systems applied to SOEs, both internal and external controls.

English Also available in: Vietnamese

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