Completing Accounting to Develop Cooperative Economic in Vietnam in the Digital Economic Era

Collective economy, with the core being cooperatives, is one of the four important economic components in the socialist-oriented market economy in our country. Developing a cooperative model is really important in the latest period, the digital economy, because this is an economic model that attracts farmers, individual economic households, individuals and many organizations, helping to restructure agriculture, build a new countryside, develop the country in a new direction, in accordance with objective laws. However, in order to develop the cooperative model according to its potential and ensure the distribution of benefits among its members and fulfill tax obligations to the state, the accounting work needs to be perfected. So that the management, the use of financial resources of the cooperative is done properly, sufficiently, transparently and objectively in accordance with the law. In fact, the accounting work under the cooperative model in Vietnam still has many weaknesses. The author has summarized, analyzed and given some specific solutions to improve the accounting work at the cooperative in the coming time.

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1. Preface

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2. Session: International Conference on Research in Management and Technovation