摘要：The restructuring of Construction Enterprises in Military since 2000 by equitization and divestment is considered as a part of the reforming of State Owned Enterprises (SOEs) that is a crucial pillar of the Government’s structural reform toward a market-oriented economy under deeper international economic integration in Vietnam. The outcome of analysis indicates that reform of Military Construction Enterprises has made progress that has resulted in a significant expansion in the production capacity, improvement of expertise and management ability, and enhancement of competitiveness. On the other hand, the reforming of Military Construction Enterprises has been confronted with a range of issues such as financial management, improving labor productivity or innovating technology. The article focuses on the status of current asset management, which plays a crucial role in the financial management of Military Construction Joint Stock Corporations, then highlights significant achievements, and points out shortcomings to be eliminated in order to restructure Military Construction Joint Stock Corporations in the coming time.
