State-owned enterprises have always been one of the important components in the national economy of Vietnam up to now. The issue of using capital in state-owned enterprises has always received special attention from the Government, the subjects in the economy and the people, because after all, capital in state-owned enterprises come from the state budget and from people's contributions. In order to clarify the contents of capital use in state-owned enterprises, this article analyzes a number of limitations on the laws and practices of using capital in state enterprises. On the basis of that, proposes some solutions to improve the efficiency of capital use in state enterprises.