Evaluation of Current Assets Structure of Aquaculture Firms Listed on Vietnam’s Stock Market

The main purpose of this study is to empirically test current assets structure Aquaculture firms listed on Vietnam’s stock market. For purpose, in we used qualitative method and quantitative method; evaluate market via six (6) indicators, including (i) / total (CA); (ii) cash (C), (iii) Short-term financial investments (STFI); (iv) receivables (STR); (v) Inventories (I); (vi) other (OCA). results the research show that have many significant differences. Firms with 7.5% or more foreign ownership account for a relatively low proportion these enterprises.