To properly implement the principle of linking theory with practice in teaching theoretical subjects in universities in Viet Nam nowadays plays a significantly important role, contributing to properly carrying out two objectives: make students understand the nature of theory in the teaching process and know how to properly and creatively apply into practical occupational activities to properly perform their assigned tasks and duties according to the training objectives and training.

Keywords : Unity between theory and practice in university teaching; teaching theoretical subjects in universities in Viet Nam.