This report was prepared in partnership by the Asian Development Bank (ADB), the Department for International Development (DFID) of the United Kingdom, the Japan Bank for International Cooperation (JBIC), the Mekong Private Sector development Facility (MPDF) of the International Finance Corporation, the United Nations Development Programme (UNDP), the United States Agency for International Development (USAID) and the World Bank. Some of these donors conducted major analytical efforts which provided very useful inputs in the preparation of the report. The Making Markets Work for the Poor project by ADB, the Vietnam Competitiveness Initiative by USAID, and the Investment Climate Assessment by the World Bank are outstanding in this respect. The donors involved in the preparation of this report also contributed key inputs through their engagement in a range of specific pieces of analytical work. Examples include the regular evaluations of the Joint Vietnam-Japan Initiative by JBIC, the Private Sector Discussion Series by MPDF, the work on the impacts of accession to the World Trade Organization (WTO), studies produced by specialized United Nations agencies such as the International Labour Organisation (ILO), and the support to data development at the General Statistics Office (GSO) by the World Bank and other donors.