The Department of Information and Communications is the focal point for information on epidemic prevention According to Ms. Le Ngoc Han, information and propaganda have been determined by the province to play a very important role in the prevention of the Covid-19 epidemic. Therefore, communication has been included in the message of Covid-19 prevention and control in Quang Ninh along with 5K, vaccines and technology. When implementing, there are some differences that are the entire information and propaganda work is assigned to the Department of Information and Communications for information to be more unified and proactive. Specifically, the Department of Information and Communications is the focal agency to broadcast messages and developments in epidemic prevention and control as well as directing and operating activities in the area. “This is also a way to reduce the load on the health workers who are on the front lines so they can focus on their professional work, which is epidemic prevention and control,” said Ms. Le Ngoc Han. During epidemics, the Department of Information and Communications is the focal point to provide all information on epidemic prevention to the press, media as well as the basic information systems, including information related to the tracing work. . At times with special factors, the Department of Information and Communications produces newsletters or informational content in order to provide timely and fastest information to the press and the grassroots information system. Promoting the strengths of IT in anti-epidemic propaganda The information is continuously updated at the e-Government of Quang Ninh province on the Zalo platform (Photo: Duy Vu) Quang Ninh is one of the affected localities in the 3rd outbreak when Van Don airport and Dong Trieu town appeared new cases. At a time when the epidemic was complicated, the province’s information and propaganda work was carried out continuously in many forms and showed positive effects. Ms. Le Ngoc Han shared: “Instead of only using traditional methods in print press, radio, television, and electronic press, today, communication is used to the fullest extent. In particular, promoting the strengths of IT and telecommunications infrastructures. Specifically, Quang Ninh uses a public service portal to bring information about Covid-19 prevention to people and businesses. The public service portal is one of the methods of communication with people and businesses, which has a large amount of traffic every day, so information is quickly and widely distributed. Especially when social distancing, the more users need to access the public service portal. Quang Ninh also uses the basic infrastructure of the provincial e-government (invested since 2014) to access the entire system of civil servants and public employees from the province to the commune level. In addition, all administrative documents of the province are sent via the official email system to civil servants and public employees. Currently, the province is testing a smart application in the IoT system, which is identified as an effective communication channel. In addition, the Department of Information and Communications also uses the public Wi-Fi system to deliver messages and content that need to be transmitted immediately to the people about epidemic prevention and control. “Another system that we consider very effective is basic information,” said the director of the Quang Ninh Department of Information and Communications. Not only providing the written content as directed, at peak periods such as the 3rd outbreak, every day the Department of Information and Communications prepares a newsletter to give to the basic information system to communicate key and fastest content to the people. “So we communicate proactively, purposefully and communicate focused content throughout the province,” said Ms. Le Ngoc Han. Using and promoting the effectiveness of social networks is a form deployed by the province to bring information to the people quickly. In Quang Ninh, most departments and branches have a Fanpage; All information on epidemic prevention and control is focused on these channels or Zalo platform on the provincial e-Government page for daily news updates.

Therefore, determining the factors affecting the quality of accounting information systems in Vietnamese garment enterprises is a matter of great concern, helping garment enterprises to find the important factors to improve the accounting information system in particular and the information system in the enterprise in general in order to promptly meet the requirements of system users and effectively serve the administration. Question Accounting is a set of procedures, methods and techniques, including the identification, monitoring, recording, processing, storage, systematization, valuation, control and publication of phenomena affecting to the assets, financial position and profit of the enterprise (enterprise), ensuring conditions for continuous operation. The accounting information system (IT) has an influence on the effectiveness of budgeting, reporting, auditing and control activities (Soudani, 2012). The accounting information system has a close relationship with the management information system, the accounting information provided by the accounting information system is important in making decisions of managers and external parties (Tóth, 2012). . With the role of the accounting information system, studying the impact of factors on the implementation of the accounting information system is necessary for enterprises. Garment industry is a key industry of Vietnam. In recent years, Vietnam’s garment industry has made great strides and rose to become one of the five largest textile and garment producing and exporting countries in the world. The event that Vietnam joins the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) has brought many potential benefits to Vietnam’s textile and garment industry, bringing domestic textile enterprises many opportunities and challenges. knowledge in the short and long term. In order to improve the competitiveness of Vietnamese garment enterprises, the provision of accounting information is essential for management and decision-making. Therefore, determining the factors affecting the quality of the technical information system in Vietnamese garment enterprises is a matter of great concern, helping garment enterprises to find the important factors to improve the economic information system in particular and the economic information system in particular. information systems in the enterprise in general in order to promptly meet the requirements of system users and effectively serve the administration. Theoretical basis System Theory Systems theory has been around in the world since the 1940s (Bertalanffy, 1969). Based on the theory of systems, the accounting information system in enterprises is a subsystem of the management information system. Therefore, when studying the technical information system, it is necessary to consider the management information system as well. When considering measures to improve the effectiveness of the accounting information system, it is also necessary to put the accounting information system in the context of the enterprise and in relation to other parts of the enterprise. Based on the theory of systems, this study considers the theoretical background of the information systems in general, and also examines the relationship between the accounting systems and the information systems and other parts closely related to the information systems. The system theory provided for this study is the foundation for determining the factors affecting the quality of the technical information system. Random Theory Contingency theory is derived from organization theory and has been widely used by research since the 1950s and 1960s (Dwivedi et al., 2012). Contingency theory is based on two main findings: (i) There is no single best way to organize or manage a business; (ii) Each method of organization or management, when selected by enterprises, has different effects. For the study of information systems, randomization theory appeared in the late 1970s (Dwivedi et al., 2012). As for the TA, the stochastic theory suggests that the TA should be developed within an adaptive framework. Research on accounting information systems based on stochastic theoretical approach has suggested a number of factors affecting the quality of accounting information systems: job characteristics, user characteristics, user participation, process enterprise size, enterprise characteristics. Some studies on management information systems and accounting information systems have used randomization theory such as Gordon and Miller (1976); Nicolaou (2000)… Therefore, the application of stochastic theory to determine the factors affecting the quality of the technical information system is appropriate. Research Methods The author uses synthesis method, theoretical analysis and expert interview method. The objective of the qualitative research method is to find out how to measure the quality of the technical information system and determine the factors affecting the quality of the economic information system, associated with Vietnamese garment enterprises. The method of synthesis and theoretical analysis starts from synthesizing previous studies from different database sources to find out the theory of the quality of the accounting information system and identify the factors affecting the quality of the accounting information system. From the process of synthesizing previous research documents, the author analyzes to define the concept of the quality of the technical information system and propose the factors affecting the quality of the economic information system in Vietnamese garment enterprises. The method of interviewing experts was carried out in the form of semi-structured interviews. Patton (2002) said that, there is no principle to choose the number of research samples in interview research (or qualitative research). For semi-structured interviews, the quality of information and the source of information collected are the first things to pay attention to. Therefore, in order to ensure the information collection process, the author selected a research sample to interview 10 people who are leaders, staff of the IT/ICT department, staff of the finance and accounting department (accounting). chief, accountant) of Vietnamese garment enterprises. First, the author interviews experts to get a general assessment of the research topic. Next, the author conducts in-depth interviews with experts to adjust the scale and complete the official research model. Research results The results of the qualitative research method are useful information for the construction, evaluation and completion of the scales/indicators/attributes. Although the construction of the scales is based on previous studies by the author, it is necessary to adjust the scales to suit the research context at Vietnamese garment enterprises. The proposed technical information system quality scales have a high consensus of the interviewees and the sentences are adjusted to be more suitable with the research context of Vietnamese garment enterprises. For the factors affecting the quality of the accounting information system, the author proposes a number of factors based on previous studies and asks questions to the interviewees to find out the appropriate factors. The results of the selection of influencing factors by experts are shown in Table 1. Based on the results of the selection of factors affecting the quality of the technical information system, the selected factors have a rate of over 50% of the total number of experts’ opinions. The factors affecting the quality of the accounting information system (independent variable) were determined based on previous studies. The author intends to select 3 factors affecting the quality of the accounting information system, including: (i) Knowledge of accountants; (ii) Manager’s knowledge; (iii) Management support. Ismail (2009) said that managers with basic accounting knowledge and accounting information system, the quality of accounting information system is improved. In addition, managers’ knowledge of technology and accounting information system will help them make decisions to choose the technology and information systems that best suit the characteristics of enterprises. If the accountant has professional knowledge and experience, the system will be easier to use. The accountant’s experience with the accounting information system has a positive effect on the effectiveness of the accounting information system as well as the implementation of the accounting information system (Dehghanzade et al., 2011). Thong et al (1996) said that managers with knowledge and experience in technology and accounting information system will realize the importance of a quality accounting information system. From there, managers will make the right decisions in choosing the accounting information system in line with the enterprise’s objectives, promoting the quality of the accounting information system. Therefore, the author proposes a research model as Figure 1. The linear regression equation for the proposed research model is as follows: QAIS = a + b1*MK + b2*UK + b3*MS + e Inside: a: Constant b1, b2, b3: Regression coefficients of variables MK, UK, MS MK: Knowledge of managers UK: Knowledge of accountants MS: Management support e: Noise coefficient Conclude Accounting information is an important factor for businesses and state management agencies in the current context. The development of information technology of the 4th Industrial Revolution requires accounting information to be provided quickly, timely and accurately, effectively serving enterprises in making management decisions. Improving the quality of technical information systems is an important task of enterprises in general and garment enterprises in particular. Finding out the factors affecting the quality of technical information systems is very urgent. This helps Vietnamese garment enterprises to find out the causes affecting the quality of the technical information systems and to suggest about testing the research model related to the quality of the technical information systems for researchers of the technical information systems in the future. References 1. Nguyen The Hung (2006), Accounting information system (Theory, exercises and solutions), Statistical Publishing House, Vietnam; 2. Nguyen Phuoc Bao An (2018), ‘Factors affecting the success of accounting information systems in Vietnamese enterprises, PhD thesis, University of Economics Ho Chi Minh City; 3. Soudani, SN (2012), ‘The Usefulness of an Accounting Information System for Effective Organizational Performance’, International Journal of Economics and Finance, 4; 4. Tóth, Z.(2012), ‘The Current Role of Accounting Information Systems’, Journal of Economic Literature, 8 (1), 91-95; 5. Bertalanffy, LV (1969), General system theory: Foundations, development, applications, George Braziller Inc; 6. Dwivedi, YK, Wade, MR & Schneberger, SL (2012), Information System Theory – Explaining and Predicting Our Digital Society, Vol. 1, Springer, USA.

Inspector of Hanoi Department of Information and Communications sanctioned Mr. Tran Van Duy for administrative violations. On May 10, the Hanoi Department of Information and Communications issued Decision No. 53/QD-XPVPHC, sanctioning an administrative violation against Mr. Tran Van Duy for providing false information. Specifically, at 19:30 on May 4, Mr. Tran Van Duy (born in 1982 in Hoang Liet ward, Hoang Mai district, Hanoi) used a personal facebook page named “Hanoi Pho” ( address: https://www.facebook.com/hanoiphotv) posted information “Hanoi street is open in the first day of blockade”, accompanied by a video about Hanoi street experience, false information content In fact, violating the provisions of Article 5 of Decree No. 72/2013/ND-CP dated July 15, 2013 of the Government on management, provision and use of Internet services and online information. Facebook account “Hanoi Pho” is a personal electronic information page set up by Mr. Tran Van Duy, through the use of the social network facebook to provide and share information. According to the above regulations, Mr. Duy is only allowed to post personal information, however, Mr. Tran Van Duy has posted on this account information about Hanoi’s cuisine and information about the Covid-19 epidemic. Pursuant to Point a, Clause 3, Article 99 of Decree No. 15/2020/ND-CP dated February 3, 2020 of the Government providing for penalties for administrative violations in the fields of post, telecommunications, radio frequencies, With regard to information technology and electronic transactions, the Inspector of Hanoi Department of Information and Communications has fined Mr. Tran Van Duy for an administrative violation with an amount of VND 12.5 million. The remedy is to force the removal of the offending information.

Tran Van Duy, the owner of the Facebook account “Hanoi Pho” was fined 12.5 million VND for posting false information Specifically, at 19:30 on May 4, 2021, Mr. Tran Van Duy used his personal Facebook page named “Hanoi Pho” to post information “Hanoi Street Thong Thong Thong Day”. The #hnp blockade head is accompanied by a video about Hanoi street experiences on May 4, 2021, with false information content, violating the provisions of Article 5 of Decree No. 72/2013/ND-CP dated May 4, 2021. 15/7/2013 by the Government to manage, provide and use Internet services and information on the network. According to Clause 4, Article 20 of Decree No. 72/2013/ND-CP dated July 15, 2013 of the Government on management, provision and use of Internet services and online information: “Personal information website is Website established by an individual or through the use of social networking services to provide and exchange information of that individual, not on behalf of other organizations or individuals, and not provide aggregate information”. The facebook account “Hanoi Pho” is a personal electronic information page set up by Mr. Tran Van Duy through the use of the social network facebook to provide and share information. According to the above regulations, Mr. Duy is only allowed to post personal information, however, Mr. Tran Van Duy has posted on his facebook account “Hanoi Pho” information about Hanoi’s cuisine and information about the COVID-19 epidemic. . Through verification, the Inspector of Hanoi Department of Information and Communications confirmed that the content of the information posted above is untrue and violates the provisions of Article 5 – Decree No. 72/2013/ND-CP dated 15 July 2013 by the Government to manage, provide and use internet services and information on the network. Pursuant to Point a, Clause 3, Article 99 – Decree No. 15/2020/ND-CP dated February 3, 2020 of the Government providing for penalties for administrative violations in the fields of post, telecommunications, radio frequency On electricity lines, information technology and electronic transactions, the Inspector of Hanoi Department of Information and Communications fined 12.5 million VND for administrative violations against Tran Van Duy. Currently, Tran Van Duy has removed false information on his Facebook account.

However, on April 19, the patient was re-positive for the SARS-CoV-2 virus. After consulting with the Central Hospital for Tropical Diseases, Viet Tiep Friendship Hospital carried out procedures to transfer the patient to facility 2 of the Central Tropical Hospital for further isolation and monitoring. Hai Phong Transport and Transport Hospital, where male nurses work. Photo: CTV. Before that, this patient had 11 tests positive for SARS-CoV-2. On April 5, BN2391 performed the 15th test and got negative results. It is the third consecutive time he has tested negative for SARS-CoV-2. Hai Phong Department of Health then reports to the National Steering Committee for the procedure of announcing patients from Covid-19. And so far, this brother has the same result. Regarding the epidemic situation in Hai Phong, on April 22, medical facilities in this city took and received 104 new screening samples; 47 samples were found negative for SARS-CoV-2 virus, waiting for 102 samples. Hai Phong still has 72 isolated people in concentrated medical isolation; 503 expat medical isolation specialist in hotel and one medical isolator at home, residence.

At the National Science and Technology Contest for high school (HS) students of the 2020-2021 school year organized by the Ministry of Education and Training in Thua Thien Hue province in March, Trang Si Thai and Nguyen Tran Thanh Ngan – Grade 11B student Ly Tu Trong High School (Nha Trang City) won the third prize with The Plantae software – identifying and providing scientific information of plants. Plant identification applications With the desire to help students find more quickly and effectively about trees …, Thai and Ngan came up with the idea of ​​writing application software to help users identify and support information as well as the uses of species of herbs, plants … The two children said: “Currently, there are many plant identification products on the market, but few students pay attention and use them in learning. Therefore, we want to provide an easy and convenient way to access information flow, and at the same time increase students’ knowledge about these plants ”. The teacher instructed Thai and Ngan to study the rose tree. The software is written for the Android and iOS platforms with 2 main languages: English and Vietnamese. The mechanism of this application is that when the captured image is processed in many steps. After the image is sent to the server, the image will be analyzed and recognized. If the name matches the tree species in the system, the data about that plant species will be retrieved. In August 2020, Thai and Ngan software were officially published on the Google Play store for the Android platform under the installation link: dstteam.com/App-ThePlantae. In the process of implementing the project, the 2 students met many difficulties. “Our biggest obstacle is finding a source of medicinal herbs for analysis. In addition to the available medicinal plants being grown on the school campus, we have to actively seek and ask the guidance of the teacher to have more different species of plants outside, helping with the experiment. the software is more accurate ”, Thai expressed. Teacher Nguyen Lam – instructors Thai and Ngan said: “As teachers of Biology, to help them do scientific work and have extensive knowledge for each plant is one of the important steps. Therefore, I have supported and directed the two children to create diagrams of plant species so that they can synthesize all the knowledge of the curriculum quickly and effectively ”. 4,000 people installed and used Through nearly 10 months of development, The Plantae application on Android has been optimized and has about 4,000 people installed and using. The application supports users to recognize more than 12,000 species of herbs and plants. In addition, this application provides more information to the user about that plant species; Treatment directions for some species … Instructions for installing the software The Plantae. Mr. Lam said: “After the national science and technology competition, the software has been continuously updated, developed, and upgraded with new features to achieve more efficiency, smoother and more accurate … Currently, this application has been widely used by students; especially for students specializing in block B in the process of learning and searching information about plants, medicinal herbs … “. According to Thai and Ngan, in order to better support users, the software should be further researched and improved to improve the accuracy and speed of recognition processing. In addition, data on software also needs to be updated, so that, image data and scientific information about plants will be more complete and accurate. It is expected that in the near future, The Plantae will assist users in assessing the health status of plants, giving better instructions for plant care. THANH TRUC

Mr. Nguyen Hoang Duong – Deputy Director of Finance Department of Banks and Financial Institutions (Ministry of Finance) gave opening speech at the conference. Photo Do Doan

April 16 in the city. Ho Chi Minh, the Ministry of Finance cooperates with the Asian Development Bank to hold a Conference on Development of credit rating activities in Vietnam. The event is part of a series of conferences of the Ministry of Finance to disseminate, train and provide information to businesses (DN), investors (investors), and participants in the financial market about rating activities. credibility in Vietnam.

Credit rating plays an important role in the development of the financial market in general and the bond market in particular. Through the determination of the credit rating, investors have more information to evaluate the financial ability, solvency of the creditors, of the financial products rated by credit, as well as the risks involved.

Speaking at the opening of the conference, Mr. Nguyen Hoang Duong – Deputy Director of Finance Department of Banks and Financial Institutions (Ministry of Finance) said, to develop credit rating activities in Vietnam, Ministry of Finance submitted to the Government for promulgation Decree No. 88/2014 / ND-CP on credit rating services, which fully regulates the contents of organization, operation, service provision, and information disclosure of the organization. credit rating organization.

Enterprises discuss with international financial experts about credit rating services. Photo: Do ​​Doan

The Securities Law 2019 and guiding documents have specific provisions on cases where enterprises issue bonds to the public must be rated with credit ratings and implementation roadmap, and at the same time encourage businesses to issue bonds. Private corporate bonds (corporate bonds) use this service to enhance the publicity and transparency of the corporate bond market.

“The Ministry of Finance is also studying to associate the regulations on credit rating results with regulations on classification and investment criteria for some particular financial institutions or using credit rating results. when calculating the indicators of capital safety and assets of organizations in the financial market “- Mr. Nguyen Hoang Duong said.

At the conference, experts from the Australian Securities and Investments Commission, international rating organizations S&P, Moody’s and the credit rating agency Fiin of Vietnam presented about the role of the rating agency. credit rating in the financial market, credit rating methods and processes, factors affecting the credit rating of enterprises, the contents to be noted to improve ratings and the impact of results. credit rating results for decisions of investors.

In general, the contents of the conference are intended to provide full information on the development of credit rating activities in Vietnam and to raise market awareness about this activity.

It is known that, according to Decision No. 570 / QD-TTg dated April 17, 2015 of the Prime Minister approving the Plan for development of credit rating services to 2020 and a vision to 2030, the Ministry of Finance will see review and grant certificates of eligibility for business in credit rating services for up to 5 enterprises.

Up to now, 2 Vietnamese enterprises have been granted business eligibility certificates and are providing credit rating services in the market. The Ministry of Finance has also received a request for attention from a number of reputable international credit rating organizations and will consider and appraise it in accordance with the law./.

Ha Nam Lottery One Member Limited Company (Ha Nam Lottery Company) was licensed to operate from March 9, 2009. As a 100% state-owned enterprise directly under the People’s Committee of Ha Nam province, Ha Nam Lottery One Member Limited Company has an equity of 27.38 billion VND. Representative is Mr. Nguyen Dang Khai, Chairman and Director of the company.

Over the years, the business activities of Ha Nam Lottery One Member Limited Company always fell into a state of loss, many signs of wrongdoing in the management and financial spending of the company, causing loss of state assets. tens of billions of dong.

Specifically, according to the report on business results of Ha Nam Lottery Company, in 2017 the company lost VND 1,866 billion, in 2018 it lost VND 5,613 billion, the accumulated loss as of August 31, 2018 was VND 18,754 billion / VND 27.38 billion of equity, ineffective business activities at the Company resulted in the total remaining equity by the end of 2018 to only VND8.6 billion. In which, working capital is about 2.6 billion dong (2 term deposits are 2 billion dong) and the rest are in cash and demand deposit. Capital with fixed assets is 6 billion VND, including 1 car, the rest is real estate.

Facing the situation that the company continuously made losses, on March 6, 2019, the People’s Committee of Ha Nam Province issued Document No. 558 / UBND – KT requested: Checking and checking the losses and arising costs. Unusually high at Ha Nam Lottery Co., Ltd. Stop the loss lasting for many years. Request the Director of the company to strictly abide by the regulations and take responsibility before the law for business activities at the company. However, up to now, the company’s business has not been effective, there are still many problems that need to be solved.

Piled up mistakes in financial management

In 2018, under the direction of the Department of Finance of Ha Nam Province, VACO Independent Auditing Company audited the financial statements showing a series of mistakes of Ha Nam Lottery Company. One of the most serious mistakes is that the company does not record revenue (left off the books) of the lottery lottery from July 2016 to August 2017.

According to the revenue report, this type of revenue is from 12 to 15 million VND / day. So, in the period of 14 months, it is estimated about 5.4 billion VND to stay out of the book. The question is why Ha Nam Lottery Company did not record the revenue of the lottery type lottery from July 2016 to August 2017? How that money is spent is still unknown.

In addition, the use and management of public assets of Ha Nam Lottery Company is very loose, causing wasteful use of assets, the budget is not for the right purpose, not serving the general operation. business activities of the company. Typically, the company voluntarily purchased 01 car brand TOYOTA ALTIS 2.0 produced in 2013 without consulting the owner, Ha Nam Provincial People’s Committee.

Another corporate mistake that was discovered according to the audit report is that the issuance of lottery tickets includes: Prize structure, commission rate, and the form of dialing to issue does not comply with the regulations of the Company. law.

Specifically, the Company issued lottery tickets outside the province (sold in Hanoi). The dialing is not public, there is no record. All lottery tickets released outside the province have no invoices, only handwritten transactions. This amount is still left out of the book over 1 billion dong of unpaid and confirmed debt.

In 2018, the total cost of commissions that the company spent on 2 traditional lottery agents was up to 27%, surpassing the prescribed threshold of 12%, equivalent to VND 210,000,000. According to Circular No. 138/2017 / TT -BTC guiding some specific expenses for lottery businesses specified in Decree No. 122/2017 / ND-CP, then: Lottery businesses decide but must not exceed 15% of the revenue from the lottery business, including value added tax and special consumption tax.

In 2018 alone, hundreds of expenses amounted to more than 162 million VND of the company such as: Business, reception, conference and other general expenses but there are not enough valid invoices and documents. Even there are expenses up to tens of millions of dong, but only the payment list and the signature of the payee as well as retail invoices that are not in accordance with regulations, have no legal validity. The improper financial management and spending leading to loss is unavoidable. The question here is: Is the amount spent on items without full invoices and documents in accordance with the law is reasonable and actually spent?

For clear information, the PV contacted Ha Nam Lottery One Member Limited Company and was told by Mr. Quach Anh Hien – Head of Administration Department of Ha Nam Lottery Company: “Ha Nam Lottery Company is owned by the Provincial People’s Committee. When the Commission has a directing document, we can provide relevant information to the press ”.

Although it was explained by the PV that related to the use and management of finance, the books on the side of Ha Nam Lottery Company are independent and autonomous, while the Provincial People’s Committee only manages people. For some reason, when the PV contacted Ha Nam Lottery Company many times but did not receive any answer, the company unit is avoiding providing information to the press. .

We keep informing readers.