While female participation in the labor market is crucial for women’s empowerment, studies focusing on gender bias in enterprise employment are limited. The present study investigates the determinants of female participation in Vietnamese enterprises from 2011 to 2015. The Feasible Generalized Least Squares (FGLS) method was used to analyze data from a survey of Vietnamese micro-, small-, and medium-sized enterprises. The study also conducted the Oaxaca–Blinder decomposition to assess the degree of discriminatory treatment existing in firms in the male-intensive sector compared with that in the female-intensive sector. The results indicate that export activity, human capital investment, industry characteristics, length of operation, firm size, gender, and business owners’ social capital have positive effects on female participation in enterprises. Contrarily, labor remuneration and the level of capital per worker show a negative correlation. Gender discrimination explains 26.11% of the number of female employees and 87.78% of the difference in female workers’ proportion.

尽管女性参与劳动力市场对于增强妇女权能至关重要，但针对企业就业中的性别偏见的研究仍然有限。本研究调查了2011年至2015年越南企业中女性参与的决定因素。采用了可行的广义最小二乘（FGLS）方法来分析越南微型，小型和中型企业的调查数据。该研究还进行了瓦哈卡-布林德分解，以评估男性密集型企业与女性密集型企业相比歧视性待遇的程度。结果表明，出口活动，人力资本投资，行业特征，经营时间，企业规模，性别和企业主的社会资本对女性参与企业具有积极影响。相反，劳动报酬与人均资本水平呈负相关。性别歧视占女职工人数的26.11％，占女职工比例差异的87.78％。