Circular No. 112/2006/TT-BTC guiding the implementation of the Regulation on State Asset Management at Public Service Units, issued together with Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Government Prime Minister.

✦ 智能摘要

Circular No. 112/2006/TT-BTC guiding the implementation of the Regulation on State Asset Management at Public Service Units, stipulates standards and norms for asset usage, decision-making authority for investment construction and procurement of assets, management and registration of assets, usage of assets for joint venture capital contributions, and asset collateral.

适用范围

Public service units fall within the scope defined by the Regulation on State Asset Management at Public Service Units.

要点

Public service units are provided with assets according to established standards and norms or they may develop specific standards and norms for each type of asset and report to the competent authority for approval.
The authority to decide on the procurement of other assets is delegated to the heads of central agencies and provincial People's Committees.
Public service units must complete land use right declaration and issue certificates, and register state asset management rights for houses and construction works after completing investment construction.
The use of assets for joint venture capital contributions must be revalued by an organization with appraisal functions based on actual value and approved by the competent authority.
Public service units can only use assets purchased from the Development Fund for Public Services and raised funds to collateralize loans for business and service activities.

🌐 本文件的社会影响

Positive impact: Helps public service units manage state assets effectively and economically.
Negative impact: May impose financial burdens on units in complying with regulations on decision-making authority for investment construction and asset procurement.

❓ 常见问题

What standards do public service units receive assets according to?

Public service units receive assets according to established standards and norms or they may develop specific standards and norms for each type of asset and report to the competent authority for approval.

How is the authority to decide on the procurement of other assets delegated?

The authority to decide on the procurement of other assets is delegated to the heads of central agencies and provincial People's Committees.

What must public service units do after completing investment construction?

Public service units must complete land use right declaration and issue certificates, and register state asset management rights for houses and construction works.

What requirements are there for using assets for joint venture capital contributions?

The use of assets for joint venture capital contributions must be revalued by an organization with appraisal functions based on actual value and approved by the competent authority.

How can public service units collateralize assets?

Public service units can only use assets purchased from the Development Fund for Public Services and raised funds to collateralize loans for business and service activities.

全文

CIRCULAR

Guidelines for implementing the State Asset Management Regulation at Publicly Funded Institutional Units, issued together with

Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Government Prime Minister

_____________________________________

Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Government Prime Minister regarding the issuance of the State Asset Management Regulation at Publicly Funded Institutional Units;

The Ministry of Finance provides guidance on certain aspects of state asset management at publicly funded institutional units according to the provisions of the Regulation issued together with Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Government Prime Minister as follows:

Part I

GENERAL PROVISIONS

1. Regarding the scope and subjects of application as provided for in Article 1 of the Regulation:

1.1. Publicly funded institutional units within the scope defined in Clause 1, Article 1 of the State Asset Management Regulation at Publicly Funded Institutional Units (hereinafter referred to as the Regulation) are units with independent budgets, their own seals and separate accounts, having accounting organizations established in accordance with the Accounting Law, operating with funds from the state budget or from revenues that belong to the state budget; established by decisions of state agencies, political organizations, political-social organizations; operating in fields such as education-training and vocational training, healthcare, social security, culture-information, science and technology, physical culture-sports, economic public services, and other public services.

1.2. Units not falling under the scope of application of the Regulation include: Administrative state agencies, political organizations, political-social organizations, social-professional organizations, social organizations, public service units directly under state-owned corporations, and non-public service units.

2. Regarding state assets at publicly funded institutional units as stipulated in Article 2 of the Regulation:

2.1. State assets at publicly funded institutional units within the scope of application as provided for in Clause 1, Article 2 of the Regulation are fixed assets as defined in the current regulations on the management, use, and depreciation of fixed assets in administrative and public service units.

2.2. State assets at publicly funded institutional units are formed from the following sources:

a) Assets constructed or purchased from funds allocated by the state budget or with origins from the state budget;

b) Assets constructed or purchased from permitted revenue sources of the unit, from the Development Fund and Welfare Fund of the unit;

c) Assets constructed or purchased from foreign aid, grants, gifts, or donations from foreign governments, non-governmental organizations, international organizations, or domestic and foreign organizations and individuals;

d) Assets constructed or purchased from official development assistance (ODA) funds;

đ) Assets constructed or purchased from raised capital, after fully repaying the raised capital debt;

e) Assets constructed or purchased from profits distributed in joint ventures or joint operations as prescribed;

g) Assets received from agencies, units, or organizations according to decisions of competent authorities;

h) Assets received from foreign aid, grants, gifts, or donations from foreign governments, non-governmental organizations, international organizations, or domestic and foreign organizations and individuals as prescribed;

i) Assets that have been established as state property according to the law and transferred to the unit for management and use;

k) Other assets at the unit that, according to the law, belong to the state.

Part II

SPECIFIC PROVISIONS

1. Regarding standards, quotas, and usage systems for assets as stipulated in Article 6 of the Regulation:

1.1. For state assets that have been regulated by authorized bodies (the Prime Minister, Ministries, agencies equivalent to ministries, government agencies, provincial People's Committees, and supervisory agencies) concerning usage standards and quotas, the unit shall be supplied with assets for use according to the prescribed standards, quotas, and systems.

In cases where state assets have not been regulated by authorized bodies concerning usage standards, quotas, and systems, based on the needs for using assets to serve the unit's activities and relevant state regulations on investment, procurement, and asset usage, the unit shall independently establish specific usage standards and quotas for each type of asset, report to the Minister, head of an agency equivalent to a ministry, or head of a central-level political organization for approval for centrally-managed public service units; report to the provincial People's Committee for approval for locally-managed public service units. If the heads of central-level agencies or provincial People's Committees have delegated approval authority, the approval process will follow the delegation.

1.2. Units that fully self-fund their operations or partially self-fund their operations, based on the need to use assets to serve production and business activities and services, are permitted to invest in constructing or purchasing additional assets from the Development Fund, Welfare Fund, permitted revenue sources from the unit's public service activities, and raised capital from joint ventures or joint operations as prescribed. These investments must not use funds from the state budget. Specifically, office buildings and vehicles for work purposes may not exceed the permitted usage standards and quotas.

2. Regarding the authority to decide on investment construction and procurement of assets as stipulated in Article 7 of the Regulation:

2.1. The authority to decide on the procurement of assets that are not buildings or construction projects (collectively referred to as other assets) as provided for in Clause 2 is implemented as follows:

a) On the basis of the classification by the Government, the head of the central agency shall specify the classification regarding the authority to decide on purchasing other assets for units under their management after reaching consensus with the Minister of Finance in writing; the People's Committee of the province, after soliciting opinions from the Provincial People's Council, shall specify the classification regarding the authority to decide on purchasing other assets at units under the management of departments, sectors, provincial People's Committees, district People's Committees, commune People's Committees, and units under local management.

b) Based on the classification of the authority to decide on purchasing assets that has been specified by the head of the central agency and the People's Committee of the province, the head of the agency with authority or the head of the unit may decide on purchasing other assets of the unit according to the plan, budget, and project that have been approved and shall be responsible for their decision.

2.2. For other assets serving the work and activities of the unit, when purchasing according to the classification of the authority to decide on purchasing must be reported to the competent authority for approval, then the unit shall prepare a proposal for asset allocation and send it to the competent authority; the proposal for asset allocation includes:

- A document proposing asset allocation (detailing the quantity, quality, usage situation of similar assets currently managed and used by the unit, necessary requirements, purpose of use, funding sources for purchasing or accepting the proposed assets) and a list of proposed assets for allocation (according to model form number 01 attached to this Circular).

- The allocated budget, existing funds, or approved project capital for purchasing assets;

In cases where the unit needs to be provided with assets to serve its operational and activity needs through receiving assets from other units or organizations, the unit shall prepare a proposal document and a list of proposed assets for allocation and send them to the immediate superior agency for consolidation and submission to the competent authority for decision on asset reallocation.

3. Regarding the organization and implementation of investment construction and asset procurement as stipulated in Article 8 of the Regulation:

The procedures and formalities for investment construction of houses and other construction works shall be carried out in accordance with the laws on basic construction investment and related regulations. Procurement of assets that are not houses or construction works (including procurement funded by loans, raised capital, or development funds for public services and welfare funds) shall be conducted in accordance with current regulations on tendering for procurement of equipment, materials, and working tools for state agencies using state budget funds.

4. Regarding asset management and registration as stipulated in Article 9 of the Regulation: pursuant to Article 9 of the Regulation:

4.1. For land, houses, and construction works belonging to the workplace and public service facilities, the unit must complete the declaration and issuance of land use rights certificates in accordance with the Land Law, and declare and register the management and use rights of state-owned assets such as houses and other construction works in accordance with the Government's regulations and other relevant current regulations after completing the investment construction.

4.2. For transportation means, machinery, and other specialized equipment that must be registered for ownership and management and use rights of state-owned assets according to the law, the unit must immediately carry out the registration procedures after purchasing or receiving the assets.

5. Regarding the use of assets for joint ventures and joint operations as stipulated in Article 11 of the Regulation: pursuant to Article 11 of the Regulation:

5.1. The use of assets in public service units for joint ventures and joint operations shall be carried out in accordance with Clause 1 of Article 11 of the Regulation, ensuring the principle that joint venture and joint operation activities are consistent with the functions and tasks assigned to the unit, do not affect the state-assigned tasks of the unit, and support and enhance the public service activities of the unit. The value of assets contributed to joint ventures and joint operations must be re-evaluated by an authorized appraisal organization in accordance with the law, based on the actual market value at the time of contribution, and must be approved by the competent authority for the use of assets for joint ventures and joint operations.

5.2. Using the value of land use rights for joint ventures and joint operations as stipulated in Clause 3 of Article 11 of the Regulation shall be decided by the competent authority in accordance with the Land Law and guiding documents, based on the proposal of the head of the public service unit with a joint venture or joint operation project. For public service units under central management, when using the value of land use rights of the unit for joint ventures and joint operations, there must be written approval from the Ministry in charge and the Ministry of Finance.

6. Regarding asset mortgage as stipulated in Article 12 of the Regulation: pursuant to Article 12 of the Regulation:

6.1. Public service units can only use assets purchased from the Development Fund for Public Services and raised capital to mortgage for borrowing to serve production and business activities and services of the unit. Based on the current assets formed from these sources, the head of the public service unit shall decide on mortgaging assets for borrowing according to the production and business plans and projects approved by the competent authority, the need for capital, the ability to preserve and effectively use capital, and shall be responsible for their decision.

6.2. Procedures for mortgaging assets for borrowing to serve production and business activities and services and handling mortgaged assets shall be carried out in accordance with relevant laws and specific regulations of credit institutions chosen by the unit to implement asset mortgage borrowing.

7. Regarding asset reporting as stipulated in Article 14 of the Regulation:

7.1. Each year before January 30, public service units under central management shall prepare the state asset report of the previous year (according to model form number 02 attached to this Circular). submit to the superior authority in accordance with point a, Clause 2, Article 14 of the Regulation for the superior authority to compile comprehensively on state assets of the units under its management. (in accordance with form number 03 attached to this Circular) submit to the Ministry, the competent authority before February 28. Before March 30, the Ministries, central agencies shall compile comprehensively on state assets of the units under their management. (in accordance with form number 03 attached to this Circular) submit to the Ministry of Finance.

For units under local management, prepare the state asset report of the previous year before January 30 annually. (according to model form number 02 attached to this Circular). submit to the department, agency, People's Committee at district level directly managing according to point b, Clause 2, Article 14 of the Regulation for the departments, agencies, People's Committees at district level to compile comprehensively on state assets of the units under their management. (in accordance with form number 03 attached to this Circular) submit to the Department of Finance before February 28. Before March 30, the Departments of Finance of provinces and centrally governed cities shall be responsible for compiling comprehensively on state assets of the units under local management. (in accordance with form number 03 attached to this Circular) report to the People's Committee of the province, concurrently send to the Ministry of Finance.

7.2. When preparing the annual budget, when there is a need to equip state assets, the unit shall base on the state asset equipping system already stipulated, prepare a report on the need to equip state assets in the planning year to report to the direct superior management authority of the unit for the first-level budget units to compile comprehensively on the need to equip state assets of the units under their direct management. (in accordance with form number 05 attached to this Circular)), submit together with the budget revenue and expenditure plan to the financial authority, the planning and investment authority at the same level for compilation and submission to the competent authority for decision in accordance with the Law on State Budget and guiding documents.

8. On land management at public service units as stipulated in Article 15 of the Regulation:

8.1. The unit must use the land assigned by the state in accordance with the land use planning and plan approved by the competent state authority; strictly prohibit public service units from using the assigned land for building office premises, public works for other purposes. Land assigned for serving public service activities, the unit must determine the value of land use rights to include in the value of state assets at the unit in accordance with Decree No. 13/2006/NĐ-CP dated January 24, 2006 of the Government on determining the value of land use rights to include in the value of organizations granted land without payment of land use fees and establish management files in accordance with current laws on land.

8.2. For public service units currently using a shared piece of land for both public service activities and business operations or production services, or allowed by the competent authority to use part of the assigned land for public service activities for business purposes, the unit must determine the area of land used for each purpose in accordance with the guidance of the Ministry of Natural Resources and Environment and must fulfill financial obligations to the state in accordance with current regulations.

on selling, transferring, recovering, reallocating, liquidating assets as stipulated in Articles 16, 17, and 18 of the Regulation:

9.1. State assets at public service units that are processed for sale, transfer, recovery, reallocation, liquidation in accordance with Clause 1, Article 16, Clause 1, Article 17, and Clause 1, Article 18 of the Regulation must be decided by the competent authority in accordance with Clause 2, Article 16, Clause 2, Article 17, and Clause 2, Article 18 of the Regulation. For assets purchased from the Development Fund for Public Service Activities, from borrowed funds, raised capital to serve public service activities or business operations of the unit as stipulated in Clause 3, Article 7 of the Regulation, the Head of the Public Service Unit decides on processing within his/her authority.

9.2. For cases where the disposal of assets falls within the authority of the superior body to decide, the unit must prepare a file requesting disposal of assets to submit to the competent authority for consideration and decision. The file requesting the sale, transfer, recovery, reallocation, or liquidation of assets includes:

- A request document for disposal (sale, transfer, recovery, reallocation, or liquidation of assets);

- Decision of the competent authority on implementing relocation according to planning, rearrangement of working premises; project, plan for modernizing assets according to technical requirements, technology to serve the unit's activities which have been approved or minutes of determination of violations in asset management and use; reports on handling surplus assets not needed, damaged, deteriorated assets requiring disposal,...

- List of quantity and value of assets proposed for disposal by the unit; (in accordance with form number 04 attached to this Circular);

- Minutes of the specialized agency or the Quality Assessment Council on the actual condition of assets proposed for disposal by the unit;

- Written opinions of relevant agencies as stipulated in the Regulation or other laws requiring written agreement of these agencies for the disposal of assets.

9.3 After receiving the decision of the competent authority, the disposal of assets shall be carried out as follows:

a) For assets with a decision to sell or transfer, the unit directly managing the assets shall organize the sale through auction by an organization authorized to conduct auctions in accordance with the law. In case the competent authority permits the sale or transfer of assets through designation, the selling price or transfer price of the assets must be determined by an organization authorized to appraise assets in accordance with the law and approved by the authority that permitted the sale or transfer of assets.

b) For assets with a decision to recover or reallocate, the unit whose assets are being recovered or reallocated and the unit receiving the assets shall cooperate to organize the handover of assets, with the participation of the direct superior management authority.

The recovery and reallocation of assets between public service units and between public service units and other agencies shall be carried out with an inventory of quantities based on actual conditions and values recorded in accounting books at the time of the decision to recover or reallocate such assets, serving as the basis for recording increases or decreases in asset values (in accordance with the attached transfer asset record form of this Circular). In the case of recovery or reallocation of assets between a public service unit and an economic organization, the actual remaining value of the assets must be determined (by an appraisal organization authorized to operate under the provisions of the law); the appraisal results will serve as the basis for recording changes in asset values.according to the attached Circular's model of the Property Transfer Minutes. In the case of recovering or transferring property between public institutions and economic organizations, the actual residual value of the property must be determined (to be carried out by an organization with the function of appraising assets in accordance with the provisions of the law); the appraisal result shall serve as the basis for accounting for increases or decreases in the value of the asset.

c) For assets subject to liquidation decisions, the entity with the assets to be liquidated shall lease an organization authorized to conduct auction sales of assets under the law to sell the liquidated assets through an auction process; if there is no organization authorized to conduct auction sales of assets in the district or county where the liquidated assets are located, or if such organizations refuse to carry out the sale, then the entity may establish a Liquidation Committee in accordance with regulations to conduct the auction sale. If the competent authority permits the dismantling, destruction, or cancellation of the assets, the entity with the assets to be liquidated may carry out the dismantling, destruction, or cancellation of the assets but must collect the original materials from the dismantled assets (if any) for sale. After organizing the liquidation of assets according to the decision, the entity records the reduction in the value of the liquidated assets currently tracked in its accounting books.

9.4. The management and use of funds obtained from the disposal of assets in public service units according to the decisions of competent authorities shall be implemented as follows:

a) Expenses for valuation, sale, transfer, and liquidation of assets shall be paid from the proceeds of the sale, transfer, and liquidation of assets; if these expenses exceed the proceeds, the entity may use its regular operating budget to cover the expenses. For expenses arising from the recovery and reallocation of assets, the entity receiving the assets is responsible for payment; if the competent authority making the decision on recovery and reallocation specifies the costs of implementation, it shall be carried out according to that decision.

b) Proceeds from the sale and transfer of assets in entities that are equipped with assets from state budget sources, after deducting the expenses incurred for the sale and transfer, must be deposited into the entity's account opened at the State Treasury; if the entity is authorized to use the funds for investment construction, procurement, or major repairs of assets according to approved projects and budgets, the State Treasury shall disburse the funds to the entity in accordance with current state budget management regulations. Any amount not used or remaining beyond the permitted usage must be deposited into the state budget.

For proceeds from the sale and transfer of assets in entities that are equipped with assets from borrowed or raised capital, after deducting the expenses incurred for the sale and transfer, the entity may use the funds to repay debts or return raised capital; any remaining amount (if any) may be transferred into the Development Fund for Public Service Activities of the entity (for entities fully self-financing their operational costs and those partially self-financing their operational costs), and retained to supplement and increase investment funding to enhance material infrastructure and modernize equipment (for entities whose operational costs are guaranteed by the state budget).

c) Proceeds from the liquidation of assets in entities, after deducting the expenses incurred for the liquidation, may be used to repay debts or return raised capital if the assets were equipped from borrowed or raised capital; any remaining amount may be transferred into the Development Fund for Public Service Activities of the entity (for entities fully self-financing their operational costs and those partially self-financing their operational costs), and retained to supplement and increase investment funding to enhance material infrastructure and modernize equipment (for entities whose operational costs are guaranteed by the state budget).

d) Proceeds from the transfer of land use rights, after deducting the expenses incurred for the transfer, shall be deposited into a temporary account held by the provincial treasury (where the transferred land is located) managed by the Ministry of Finance for central government-managed entities; by the Department of Finance for local government-managed entities. If the entity needs to rebuild a new facility or renovate and upgrade an existing one to ensure the maintenance and development of activities according to assigned functions and tasks, it may use these funds for investment construction according to approved projects. Any amount not used or remaining beyond the permitted usage must be deposited into the state budget in accordance with the State Budget Law.

Part III

IMPLEMENTATION

The heads of public service units entrusted with the management and use of state assets when establishing the Regulations on the Management and Use of State Assets in their units, must specify the management and use procedures for each type of asset and the responsibilities of departments and individuals entrusted with the management and use of assets; they also have the responsibility to direct and organize the management and use of state assets in their units in a thrifty and efficient manner in accordance with the provisions of the Regulations and the guidance provided in this Circular.

The management of state assets in public service units directly subordinate to the Ministry of National Defense and the Ministry of Public Security shall be regulated by the Minister of National Defense and the Minister of Public Security based on the Regulations on the Management of State Assets in Public Service Units issued together with Decision No. 202/2006/QĐ-TTg dated August 31, 2006.

This Circular takes effect fifteen days after its publication in the Official Gazette.. During the implementation period, if any difficulties arise, relevant ministries, sectors, localities, and entities should promptly report them to the Ministry of Finance for research and resolution./.

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依据 29

202/2006/QĐ-TT Quyết định số 202/2006/QĐ-TTg Về việc ban hành Quy chế quản lý tài sản nhà nước tại đơn vị sự nghiệp công lập 系统中暂无

被其引用 9

13/2006/NĐ-CP Nghị định số 13/2006/NĐ-CP Về xác định giá trị quyền sử dụng đất để tính vào giá trị tài sản của các tổ chức được Nhà nước giao đất không thu tiền sử dụng đất 已失效 34/2008/QĐ-UBND Quyết định số 34/2008/QĐ-UBND Về việc phê duyệt Đề án chia tách và thành lập mới một số xã, thị trấn thuộc tỉnh Hậu Giang 已失效 1575/2008/QĐ-UBND Quyết định số 1575/2008/QĐ-UBND Về việc ủy quyền phê duyệt và thực hiện phương án bồi thường, hỗ trợ và tái định cư khi nhà nước thu hồi đất; thanh, quyết toán kinh phí bồi thường, hỗ trợ và tái định cư đối với các dự án 已失效 13/2008/QĐ-UBND Quyết định số 13/2008/QĐ-UBND Về việc thành lập Sở Tài chính tỉnh Hậu Giang 已失效 03/2008/NQ-HĐND Nghị quyết số 03/2008/NQ-HĐND Về việc đặt tên đường, phố thị trấn Khe Sanh và thị trấn Lao Bảo, huyện Hướng Hóa 生效中 24/2007/QĐ-UBND Quyết định số 24/2007/QĐ-UBND Về việc cho phép thành lập Trạm y tế các phường, xã trên địa bàn quận Cẩm Lệ và huyện Hòa Vang 已失效 27/2010/TT-BNNPTNT Thông tư số 27/2010/TT-BNNPTNT Hướng dẫn về quy trình, thủ tục đầu tư sửa chữa lớn, xây dựng nhỏ tài sản cố định hàng năm từ nguồn sự nghiệp có tính chất đầu tư tại các cơ quan hành chính, đơn vị sự nghiệp, tổ chức khoa học công nghệ và các Ban quản lý dự án thuộc Bộ Nông nghiệp và Phát triển nông thôn quản lý 已失效 24/2007/QĐ-UBND Quyết định số 24/2007/QĐ-UBND Ban hành Quy định phân cấp quản lý nhà nước đối với tài sản nhà nước tại cơ quan hành chính, đơn vị sự nghiệp công lập, tài sản được xác lập quyền sở hữu của Nhà nước trên địa bàn tỉnh Hậu Giang 已失效 13/2008/QĐ-UBND Quyết định số 13/2008/QĐ-UBND V/v ban hành quy định phân cấp quản lý nhà nước đối với tài sản nhà nước tại cơ quan nhà nước, tổ chức chính trị, tổ chức chính trị - xã hội, đơn vị sự nghiệp công lập, tài sản được xác lập quyền sở hữu của Nhà nước trên địa bàn tỉnh Điện Biên 生效中

被其废止 1

245/2009/TT-BTC Thông tư số 245/2009/TT-BTC Quy định thực hiện một số nội dung của Nghị định số 52/2009/NĐ-CP ngày 03/6/2009 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Quản lý, sử dụng tài sản nhà nước 已失效

受其指导 1

202/2006/QĐ-TTg Quyết định số 202/2006/QĐ-TTg Về việc ban hành Quy chế quản lý tài sản nhà nước tại đơn vị sự nghiệp công lập 已失效

112/2006/TT-BTC

Circular No. 112/2006/TT-BTC guiding the implementation of the Regulation on State Asset Management at Public Service Units, issued together with Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Government Prime Minister.

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Tiếng Việt Thông tư số 112/2006/TT-BTC Hướng dẫn thực hiện Quy chế quản lý tài sản nhà nước tại đơn vị sự nghiệp công lập, ban hành kèm theo Quyết định số 202/2006/QĐ-TTg ngày 31/8/2006 của Thủ tướng Chính phủ 한국어 시행규칙 제 112/2006/TT-BTC 국가재산 관리 규제에 관한 규정을 단체사업 공공기관에서 실행하기 위한 지침으로, 총리령 제 202/2006/QĐ-TTg 호 2006년 8월 31일에 발포된 결정에 부속하여 발포됨 中文通知112/2006/TT-BTC关于实施国有资产管理事业单位的规定，附属于2006年8月31日总理决定第202/2006/QĐ-TTg号

Circular No. 112/2006/TT-BTC guiding the implementation of the Regulation on State Asset Management at Public Service Units, issued together with Decision No. 202/2006/QĐ-TTg dated August 31, 2006 of the Government Prime Minister.

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