Reforming state finance in post‐1975 Vietnam
分析了越南1975年后从国家官僚财政向社会主义经济核算转型的过程，讨论了中央与企业在经济核算上的张力、财政集权与国企利益的冲突，以及资源分配方式的选择。
This article analyses the process of transition from a system of state bureaucratic finance to one of socialist economic accounting in the context of the post‐1975 economic reforms in Vietnam. Three theoretical issues underlying this reform movement are discussed. First, the tension between the central level and individual enterprises with respect to economic calculus. Second, the conflict between the need to centralise financial resources in the state budget as the most important instrument of economic policy, and the interests and behaviour of state enterprises. Third, direct transfers of enterprise funds to the budget as against a partial decentralisation of resources combined with greater use of financial intermediation. The discussion concludes with the Eighth Plenum of the Party in 1985, which laid the basis for further reforms.