The goal of creating, forming, and developing businesses in general and securities companies in particular, whose ultimate goal is profit, high and stable profitability is the goal of any company. However, due to their specific business lines, securities companies are affected by risks such as market risk (which is the value corresponding to the level of loss that may occur when the market price of assets currently owned and expected to be owned under the underwriting commitment fluctuates in an adverse direction); Payment risk (is the value corresponding to the level of loss that may occur when the counterparty is unable to make payment on time or deliver assets on time as committed; operational risk (is the value corresponding to the level of losses that may occur due to technical errors, system and business process errors, human errors in the operation process, due to lack of business capital arising from expenses and losses from investment activities, due to other objective reasons). The problem is how the securities company can balance the safety goal, limit the possible risks and at the same time still increase the ability of the enterprise profitability. In practice, there are many methods to measure risk, but one of the most widely accepted methods of predicting risk and bankruptcy today is Z-score of the US economist's - Edward I. Altman – a lecturer of New York University faculty member set. In the US, about 95% of bankruptcies are forecast from the Z-score one year before the closing date, but this rate drops to just 74% for 2-year forecasts. From the initial Z-index forecast, Professor Edward I. Altman has developed it into Z' and Z'' to be applicable to each type and industry of the business. The Z'' coefficient is similar to the S&P credit rating.

This study aims to examine the influence of a number of key factors on the quality of accounting training at universities in Hanoi, in the context of the digital technology revolution. By the method of exploratory factor analysis and multivariate regression analysis with 438 observations from final year students in accounting, auditing of 6 universities in the economic sector. The results show that 5 factors have influence and impact on the quality of accounting training in the descending order as follows: Role of lecturers; Community connection; Renovation of training programs and teaching methods; Application of information technology and facilities. Research results are discussed in the article and recommendations are made for universities to improve training quality.