Under the 1992 constitution the country's supreme political and policy-making authority is the Communist Party of Việt Nam (Đảng Cộng sản Việt Nam), one of a network of 30 mass organisations grouped together under the Việt Nam Fatherland Front (Mặt Trận Tổ Quốc Việt Nam). Major policy changes are ratified and government officials appointed at Party Congresses, which have been held since 1935 and currently take place every five years. The Party is governed by a Central Committee (Ban Chấp hành Trung Ương của Đảng Cộng sản Việt Nam) of some 150 members, which elects a 15-member Political Bureau (Bộ Chính trị) to oversee the functioning of the Party and issue guidelines to the legislature. In practice day-to-day decision-making rests in the hands of a small group of Politburo and Central Committee members known as the Party Secretariat (Ban bí thư). This seven-member group was established at the 9th Party Congress of April 2001 to replace the former Standing Politburo Commission (Thường vụ Bộ Chính tri) with a view to streamlining the workings of government. The post of Party General Secretary is currently held by Mr Nông Đức Mạnh.

The National Assembly elects members of the Government (Chính phủ), the Supreme People's Court (Tòa án Nhân dân Tối cao) and the Supreme People's Procuracy (Viện Kiểm sát Nhân dân Tối cao).

According to the 1992 Constitution, the Government is 'the highest administrative organ of the whole country, the executive organ of the National Assembly, the highest administrative State organ of the Socialist Republic of Việt Nam.' It is charged with responsibility for exercising 'unified management over the implementation of political, economic, cultural, social, defence, security and external relations tasks throughout the country'. At the time of going to press the Government is headed by a Prime Minister - currently Mr Nguyễn Tấn Dũng - and five Deputy Prime Ministers, who are appointed by the National Assembly. The Government exercises executive power through a network of 22 Ministries and Ministry-level agencies and 22 Ministry-affiliated agencies.

Việt Nam is divided administratively into five major cities (thành phố) - Hà Nội, Hồ Chí Minh City (formerly Sài Gòn), Hải Phòng, Đà Nẵng and Cần Thơ - and 59 provinces (tỉnh). Both the five major cities and the 59 provinces are directly responsible to central government, though in practice each enjoys a considerable degree of autonomy. The provinces comprise rural districts (huyện) and communes (xã), together with provincial cities (thành phố) and towns (thị xã), whilst the five major cities and a number of provincial towns are made up of urban districts (quận) with constituent wards (phường). All rural communes and many urban wards incorporate constituent villages (làng) and hamlets (xóm).

Elected People's Councils (Hội đồng Nhân dân) are constituted to represent the citizenry in all dealings with central government. These People's Councils exist at three levels, namely: (i) the five major cities and 59 provinces, (ii) urban and rural districts and provincial cities and towns, and (iii) rural communes, urban wards and townships. At each level the People's Councils operate through their executive arm, the People's Committees (Ủy ban Nhân dân).

At major city and provincial level the People's Committees manage and oversee the activities of specialist local government offices such as the Municipal or Provincial Service of Education and Training, the Municipal or Provincial Service of Industry and the Municipal or Provincial Service of Culture and Information, the responsibilities of which correspond to those of Việt Nam's central government ministries. There is also a vertical line relationship from these Municipal or Provincial Services to their corresponding ministries in Hà Nội, which enable the latter to provide guidance on both policy and practice relating to their particular areas of responsibility. Specialist local government offices also operate at urban and rural district and provincial city and town level but not, as yet, at rural commune, urban ward or township level.