ĐẢM BẢO TÍNH CÔNG KHAI, MINH BẠCH TRONG BÁO CÁO TÀI CHÍNH CỦA CÁC ĐƠN VỊ KHU VỰC CÔNG

Abstract

Government resources include recurrent expenditures and fiscal expenditures by central and local governments to provide goods, services, and transferable funds to the community. However, in order to effectively manage and use public resources, countries must improve transparency in the management of resources. The article specifically addresses the financial reporting of entities in the public sector and the openness and transparency in the management of government resources.