Abstract

In the context of deepening international integration, rapid digital transformation, increasingly intense market competition and the growing urgency to improve the eRciency of state capital utilization, reforming the governance of state-owned enterprises (SOEs) has become an important task in Vietnam. This article analyzes the requirements set out in Resolution No. 79-NQ/TW of the Politburo on the development of the state economy for SOE governance reform, identi'es several emerging legal issues, thereby proposing directions for improving the legal framework on SOE governance in the coming period.

Keywords: Accountability, corporate governance, Resolution No. 79-NQ/TW, state capital, state-owned enterprises.