Reality, State - owned enterprises in the Northwest of Viet Nam tend to invest more in width, but the investment decisions of enterprise's assets are not based on the profitability of capital or assets. The paper focuses on the factors that influence the investment decisions to assets of state-owned enterprises. The subjects in this study are from the provinces of the Northwest which are all similar in the level of regional economic development and technology manufacturing. Using data of state - owned enterprises in the Northwest from 2012 to 2015, apply linear regression techniques with the smallest minimum estimation model, but the data is aggregated as panel data, the authors find that assets investment decisions of state - owned enterprises in the Northwest depend on capital investment of state, sales and borrowing or appropriated capital in the business process.
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