Tóm tắt
In the context of international economic integration, theVietnamese public accounting system in general and the administrative unitsaccounting in particular must have strong reforms to meet the needs of international organizations, public finance managers. The administrative unit accounting regime, issue in 2006 on the basis of adjusted accrual accounting, has revealed many limitations, information collected and provided do not ensure the full coverage of the cashflows for public financial management, not in accordance with international standards. The introduction of Government Circular 107/2007, with the changes in applied accounting base, has reflected the changes inthe way of thinking to accounting methods. The article clarifies the reform of the accounting regime, from which identify issues when apply to come up with appropriate solutions.