FINANCIAL INDICATOR SYSTEM OF BUILDING MATERIALS MANUFACTURING JOINT-STOCK FIRMS LISTED ON HANOI STOCK EXCHANGE: SITUATION AND SOLUTIONS

Ngày nhận bài: 26-07-2025

Ngày xuất bản: 26-07-2025

DOI: https://doi.org/10.31817/tckhnnvn.2016.14.6.

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Số: Tập 14 Số 6 (2016)

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KINH TẾ XÃ HỘI VÀ PHÁT TRIỂN NÔNG THÔN

Cách trích dẫn:

Kien, P. (2025). FINANCIAL INDICATOR SYSTEM OF BUILDING MATERIALS MANUFACTURING JOINT-STOCK FIRMS LISTED ON HANOI STOCK EXCHANGE: SITUATION AND SOLUTIONS. Tạp Chí Khoa học Nông nghiệp Việt Nam, 14(6). https://doi.org/10.31817/tckhnnvn.2016.14.6.

FINANCIAL INDICATOR SYSTEM OF BUILDING MATERIALS MANUFACTURING JOINT-STOCK FIRMS LISTED ON HANOI STOCK EXCHANGE: SITUATION AND SOLUTIONS

Pham Xuan Kien (*) 1

  • Tác giả liên hệ: [email protected]
  • 1 School of Accounting and Auditing, National Economics University, Hanoi

    • Từ khóa

    Báo cáo tài chính, công ty cổ phần, hệ thống chỉ tiêu tài chính, sản xuất vật liệu xây dựng, sở giao dịch chứng khoán, thị trường chứng khoán

    Tóm tắt


    Currently, all joint-stock companies (JSCs) listed on securities exchanges publish their financial ratios system. Ministry of Finance (MOF) regulates this system both in Decision 13/2007/MOF (relating to a prospectus) and Circular 52/2012/MOF (relating to an annual report). However, the preciseness, transparency, comprehensiveness and objectiveness of a financial indicator system still need to be reconsidered. In other words, the current financial indexe system has some limitations due to objective and subjective reasons. From this fact, in order to improve the financial ratios system of JSCs listed on securities exchanges, it is necessary to indentify reasons from inside and outside of enterprise, especially when Vietnam is integrating the regional and international economy. Therefore, this research investigates the current financial indicator system of building materials producing JSCs which are listed on Hanoi Stock Exchange (HNX). By doing this, this topic aims to provide the analysts with transparent, objective and precise information and theereby assist them in making effective and optimal decisions.

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