Decision No. 1058A-TC/CĐKT issues the accounting regulations for social insurance, temporarily applicable to units within the Vietnamese Social Insurance System from October 1, 1995. These regulations include accounting documents, accounts, ledgers, and financial reports.
Đối tượng áp dụng
Units within the Vietnamese Social Insurance System
Các điểm cốt lõi
- The accounting regulations for social insurance include an accounting document system, accounting accounts, ledgers, and financial reports.
- These regulations are temporarily applicable to units within the Vietnamese Social Insurance System from October 1, 1995.
- Relevant organizations and individuals are responsible for implementing this decision.
🌐 Tác động xã hội từ văn bản này
- Establishing a unified accounting foundation for the social insurance sector, aiding effective financial management.
- Reducing financial risks in the operations of social insurance units.
❓ Câu hỏi thường gặp
When does this accounting regime apply?
The accounting regulations for social insurance are temporarily applicable from October 1, 1995.
What must units within the social insurance system implement?
Units must comply with the accounting documents, accounts, ledgers, and financial reports stipulated in these regulations.
Which organizations does this regime apply to?
This regime applies to units within the Vietnamese Social Insurance System.
What is the duration of application for this accounting regime?
The decision to issue the accounting regulations for social insurance is only temporarily applicable without specifying a specific duration.
Who is responsible for implementing this decision?
The Chairman of the Management Board, General Director of the Vietnamese Social Insurance; relevant organizations and individuals are responsible for implementing this decision.
Toàn văn
Pursuant to …;
Regarding the issuance of accounting regulations for social insurance
______________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;
Pursuant to the Accounting and Statistics Law (announced pursuant to Decree No. 06-LCT-HĐNN dated May 20, 1988 of the State Council) and the Regulations on the Organization of State Accounting issued pursuant to Decree No. 25/HĐBT dated March 18, 1989 of the Council of Ministers (now the Government);
Pursuant to Decree No. 19/CP dated February 16, 1995 of the Government on the establishment of the Vietnam Social Security;
To meet the general accounting system of the state suitable for the activities of the social insurance sector,
Pursuant to …;
Article 1. - The "Accounting Regulations for Social Insurance" are hereby promulgated, including:
- Accounting vouchers system.
- Accounting accounts system.
- Accounting ledgers system.
- Financial reporting system.
Article 2. - The accounting regulations for social insurance shall be temporarily applied to units within the Vietnam Social Security system from October 1, 1995.
Article 3. - The Chairman of the Management Board, General Director of the Vietnam Social Security; relevant organizations and individuals are responsible for implementing this decision.
DEPUTY MINISTER
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