53. Factors Affecting the Financial Statements’ Information Quality of State Budget-Using Units in Ho Chi Minh City

In state budget-using units, besides the task of providing information about receiving and using state budget funds, accounting works are to provide information about the unit’s financial health and performance to help unit leaders to make timely and appropriate management decisions, helping increasing the unit’s autonomy and self-responsibility. This study is to identify and assess the factors affecting the financial statements’ information quality of state budget-using units in Ho Chi Minh City. The study analyzes 158 samples collected from state budget-using units in Ho Chi Minh City. The study uses both qualitative and quantitative research methods and analytical techniques, including descriptive statistics, scale reliability testing, exploratory factor analysis and linear regression analysis. The study finds out that five components that have positive impacts on the factors affecting the financial statements’ information quality of state budget-using units, including: qualifications of accountants; accounting information system; knowledge and commitment of managers; work environment; requirements about the accounting integration of the public sector. This study proposes some policies to improve the financial statements’ information quality of state budget-using units in Ho Chi Minh City.