PHÁP LUẬT VỀ CÔNG BỐ THÔNG TIN CỦA DOANH NGHIỆP NHÀ NƯỚC - THỰC TRẠNG VÀ MỘT SỐ KIẾN NGHỊ HOÀN THIỆN

Abstract

A legal framework governing information disclosure by state‑ownedenterprises (SOEs) has now been enacted and implemented, making an importantcontribution to ensuring transparency in SOE operations. Nevertheless, alongside thesepositive developments, certain limitations persist in the relevant regulations. This articleanalyses and evaluates these shortcomings and offers recommendations for improvingthe rules on information disclosure by SOEs.Keywords: Information disclosure; state‑owned enterprises; current situation;improvement.