Abstract

Over the years, the management of public finances and assets within the People's Public Security Force (PPSF) has undergone fundamental changes, contributing to ensuring the availability of material resources, equipment, and technical means to promptly support combat operations and force building. Public finance and asset management within the PPSF is a crucial component of the national financial system, directly serving the task of protecting national security and maintaining social order and safety. In the context of the Ministry of Finance accelerating the implementation of the Vietnamese Public Sector Accounting Standards and the strong trend of digital transformation, the PPSF accounting system reveals some inconsistencies between universality and the specific characteristics of the armed forces. This paper proposes solutions to improve accounting standards and regulations within the PPSF to meet the requirements of reforming public financial management.

Keywords: Accounting standards, improvement, People's Public Security, public finance.