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Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs. | INTRODUCTION PART 1. Research motivations At present although small and medium enterprises SMEs account for a very big density and have a very important position for the development of economy but accounting work at these enterprises in general has not been paid special importance. The organization content of accounting work has not been associated to become a system under a scientific procedure it is implemented unsystematically according to the objective proposed by enterprise owner or Board of Directors to cope with the management authority which is mainly taxation authority it is not actually bring useful accounting information for use objects. If there is the situation above it is because many different reasons in which the outstanding reason is that legal regulations on accounting for SMEs have not been studied promulgated firmly systematically and suitably for operation fact of Vietnam SMEs at present. This matter created the gap in legal term in organizing implementing the accounting as well as the strictness in complying with the promulgated legal documents. Over the past time there were many research works relating to accounting work at SMEs but there is almost no comprehensive general research on legal framework of accounting applied to SMEs. Starting from the situation above we select the subject Orientation of establishing and applying legal framework on accounting for SMEs in Vietnam as PhD. thesis. 2. Research objectives Through some implemented research results it is possible to see that the reality at present about accounting work at SMEs still has many shortcomings meanwhile legal documents about accounting in force have not actually been suitable for management and operation features of SMEs thus the arisen issues in fact have not been settled satisfactorily the application of these documents to reality still has many limitations. To contribute to improving this real situation we implement the thesis with objective on the basis of evaluating the
