越南：政府财政统计和公共部门债务统计任务技术援助报告（2025年3月3日至7日）

VIETNAM Report on Government Finance Statisticsand Public Sector Debt Statistics Mission(March 3–7, 2025) August2025 Prepared by:Deon Tanzer and Philip Stokoe BENEFICIARY COUNTRIESCambodia, Lao P.D.R.,Vietnam, Indonesia, Malaysia, Philippines, and Thailand PARTNERS Japan and Bank of Thailand DISCLAIMER The contents of this report constitute technical advice provided by the staff ofthe InternationalMonetary Fund (IMF) to the authorities of Vietnam (the “TA recipient”) in response to their request fortechnical assistance. This report (in whole or in part) or summaries thereof may be disclosed by theIMF to IMF Executive Directors and members of their staff, as well as to other agencies orinstrumentalities of the TA recipient, and upon their request, to World Bank staff, and other technicalassistance providers and donors with legitimate interest unless the TA recipient specifically objects tosuch disclosure (seeOperational Guidelines for the Dissemination of Technical AssistanceInformation). Publication or Disclosure of this report (in whole or in part) or summaries thereof toparties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff,other technical assistance providers and donors with legitimate interest shall require the explicitconsent of the TA recipient and the IMF’s Statistics Department. PARTNERS The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Vietnam. (the "CD recipient") in response to their request for technicalassistance. Unless the CD recipient specifically objects to such disclosure, this document (in whole or inpart) or summaries thereof may be disclosed by the IMF to the IMF Executive Director for Vietnam, toother IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalitiesof the CD recipient, and upon their request, to World Bank staff, and other technical assistance providersand donors with legitimate (see Staff Operational Guidance on the Dissemination of CapacityDevelopment Information). Publication or Disclosure of this report (in whole or in part) to parties outsidethe IMF other than agencies or instrumentalities of the CD recipient, World Bank staff, other technicalassistance providers and donors with legitimate interest shall require the explicit consent of the CDrecipient and the IMF’s Statistics Department. The analysis and policy considerations expressed in this publication are those of the IMF StatisticsDepartment and do not necessarily represent the views of the IMF, its Executive Board, orIMF management. This technical assistance (TA) was provided with financial support from the Government of Japan. Contents Executive Summary ....................................................................................................................................7 I. Detailed Technical Assessment and Recommendations ..................................................................10 A. Review of Guidance and Surveys ..........................................................................................................10B. Integration of Sector Accounts and GFS Data .......................................................................................20C. Officials Met During the Mission .............................................................................................................22 Appendice .................................................................................................................................................. 23A. Comparision of Vietnam’sGFSYData with Regional Countries ............................................................ 23 Abbreviations and Acronyms Preface 1.In consultation with the Ministry of Finance (MOF) of Vietnam, a technical assistance (TA)mission on Government Finance Statistics (GFS) and Public Sector Debt Statistics (PSDS) wasdelivered in Hanoi, Vietnam during March 3–7, 2025.The goal of the GFS capacity development (CD)project is to assist the authorities to continue progress on GFS and PSDS compilation and disseminationaccording to theGFS Manual 2014(GFSM 2014) and thePSDS Compilation Guide 2013(PSDS Guide 2013). The mission was part of the broader GFS CD project which is funded by theGovernment of Japan (JSA4) and administered by the IMF’s Statistics Department (STA) in coordinationwith the regional CD Office in Thailand (CDOT). The mission was delivered by Mr. Deon Tanzer, ResidentGFS Advisor at the regional CD Office in Thailand (CDOT) and Mr. Philip Stokoe, Senior Economist in theGovernment Finance Division of the IMF Statistics Department (STA). 2.The bulk of the mission comprised a 4-day interactive workshop focusing on classifying thegeneral government sector, with presentations from the mission and the National Statistics Office(NSO), and hands-on exercises to classify specific Vietnamese State-Owned Enterprises (SOEs).The