The document discusses Vietnam's banking system. It outlines the roles of the State Bank of Vietnam (SBV) and commercial banks. The SBV acts as the central bank, issuing currency, setting monetary policy, and supervising commercial banks. Commercial banks accept deposits, provide loans, and facilitate payments. However, Vietnamese banks still face challenges like weak risk management and an incomplete legal framework. The document aims to provide an overview of Vietnam's banking system and the relationships between the SBV and commercial banks.