Currently, accounting information provided for PPP activities at hospitals is not complete, timely, transparent, and especially does not reflect the true nature of PPP in healthcare. This stems from the fact that in Vietnam currently, Circular 107/2017/TT-BTC only provides accounting guidance for joint venture and association activities, but does not have specific accounting guidance for joint venture activities. Public-private cooperation in public service units. Therefore, the accounting work for this activity in many hospitals is really difficult. Understanding and evaluating the limitations in reality, the article aims to provide some recommendations for applying public accounting standards to improve the accounting of public-private partnership activities in public hospitals in Vietnam. |
