In Vietnam, as in many other developing countries, enterprises play an important role in economic and social development of the country. With a view of enterprises development as a long term strategy, consistency and transparency in the government’s action program, enterprises development policies are considered to contribute to enhance competitiveness, which play an important role in jobs offering, poverty reduction and social welfare work implementation. Currently, most of enterprises in Vietnam are of small and medium-sized enterprises accounting for over 97% of enterprises in the whole country (Department of Business Development, the Ministry of Planning and Investment, 2011).