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）（英）

VIETNAM Report on Government Finance Statisticsand Public Sector Debt Statistics Mission August2025 Prepared by:Deon Tanzer and Philip Stokoe BENEFICIARY COUNTRIES Cambodia, Lao P.D.R.,Vietnam, Indonesia, Malaysia, Philippines, and Thailand PARTNERSJapan 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 to 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 providers 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, or This technical assistance (TA) was provided with financial support from the Government of Japan. International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T.+(1) 202.623.7430 • F. +(1) 202.623.7201 Contents Abbreviations and Acronyms ....................................................................................................................5 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 the 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 workshop was arranged in collaboration with the NSO and attended by representatives from the StateBudget Department (SBD), Department of Informatics and Financial Statistics (DIFS), Vietnam State 3.The mission would like to thank the staff of the Vietnamese institutions for their courtesyand willingness to share their knowledge as well as their ongoing dedication in the JSA4 project.Itis especially grateful to the staff of the various departments for the insightful discussions includingMs. Nguyễn Diệu Huyền, Deputy Director; Ms. Nguyễn ThịThu Hương Deputy Director; andMs. Vũ ThịHải Anh, Senior Officer of the NSO; and Ms. Nguyen Thi Hien, Deputy Director of the VST. The 4.This was the sixth mission under the GFS CD project.Previous missions have largely focusedon working with SBD to help compile fiscal data aligned with theGFSM 2014framework, but progress hasbeen limited.This is the first mission to work primarily with NSO. NSO’s project to compile comprehensivesector accounts for Vietnam, including for the general government sector, provides a new opportunity tomake progress with compilation ofGFSM 2014data, in parallel with the compilation of national accounts Executive Summary Background (SDDS)1by 2030.As part of this endeavor, the NSO has started developing the comprehens