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SUMMARY OF NEW CONCLUSIONS OF THE DOCTORAL THESIS

1. Title of Thesis: “Completing analysis of financial statements of construction enterprises for corporate financial management”

2. Name of candidate: Nguyen Thi Ngoc Lan 3. Major: Accounting; Code: 62.34.03.01

4. Name of the scientific instructors: 1. Prof. Dr. Nguyen Van Cong 2. Dr. Nguyen Xuan Nam 5. New findings of the thesis:

- The Thesis has systemized, synthesized and analyzed main contents of financial management (FM), analyzed financial statements (FS) and clarified the relationship between FS analysis and FM.

- Make clarification for contents and financial statements analysis criteria serving financial administration in the determination of capital demands and organization of capital mobilization, assessment on using effectiveness of capital, management of income and expenditures for ensuring the solvency, selection of investment decisions, frequent control of enterprises’ operations and financial planning for enterprises, creating basis for evaluating the current status of financial statements analysis to serve financial administration at Vietnam’s construction enterprises.

- Mention the current status of financial statements analysis to serve financial administration at construction enterprises to point out problems in financial statements analysis to serve financial administration in construction enterprises.

- The Thesis has proposed 4 groups of solutions in order to complete the FS analysis for FM at construction enterprises, consisting of: completing the analysis organization; completing analysis method; completing content and items of FS analysis for FM at enterprises; completing application of FS analysis to corporate financial management.

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- The Thesis has also set conditions for the State, construction associations and construction enterprises to perform measures to complete the financial statement analysis for financial management in construction enterprises.

Hanoi, January 6 th, 2016

SCIENTIFIC INSTRUCTORS CANDIDATE

Instructor 1 Instructor 2

Prof. Dr. Nguyen Van Cong Dr. Nguyen Xuan Nam Nguyen Thi Ngoc Lan

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