The Ministry of Finance (MOF, Vietnamese: Bộ Tài chính) is the government ministry responsible for the finances of the state of Vietnam, including managing the national budget, tax revenue, state assets, national financial reserves and the finances of state corporations. The Ministry manages the work of national accounting, state borrowing, the activities of stock markets, and the Department of Customs. Ministry main offices are located in Hanoi. The Ministry of Finance directly owns and controls some state companies, such as Bao Viet Insurance, of which it owns 71%.