Educational financing and budgeting in Viet Nam

This paper presents the existing budgetary issues with regard to education and training in Viet Nam. It provides an overview of the managerial mechanism as well as the decision-making process of the annual budget on education and training. The paper begins with a brief description of budgetary procedures and administration, followed by an introduction to the education and training system. The paper also contains appendices listing education and training expenditures in the recent years. At the same time, it introduces various actors involved in the preparation and implementation of the budgetary estimation.