Decision No. 1124/TC-QĐ-CĐKT issues the accounting system for Social Insurance to be applied to all units under the Vietnam Social Security from January 1, 1997, replacing the old accounting system.
Scope of application
All units under the Vietnam Social Security
Key points
- the new accounting system applies to all units under the Vietnam Social Security from January 1, 1997.
- The accounting system for Social Insurance includes general provisions, accounting voucher systems, accounting account systems, accounting ledger systems, and financial reporting.
- The new accounting system replaces the old Social Insurance accounting system issued pursuant to Decision No. 1058a-TC/CĐKT dated September 29, 1995, by the Minister of Finance.
- The chairmen of the management boards, general directors of the Vietnam Social Security, heads of the Accounting System Department, and the director of the Ministry's Office are responsible for implementing this decision.
🌐 Social impact of this document
- The positive impact of applying the new accounting system will help Vietnam Social Security units manage their finances more effectively.
- The negative impact may be changes in the accounting procedures, requiring time and resources to retrain staff.
❓ Frequently asked questions
When does the new accounting system take effect?
The new accounting system takes effect from January 1, 1997.
What system replaces the old accounting system?
The old accounting system issued pursuant to Decision No. 1058a-TC/CĐKT dated September 29, 1995, by the Minister of Finance has been replaced.
Who is responsible for implementing this decision?
The chairmen of the management boards, general directors of the Vietnam Social Security, heads of the Accounting System Department, and the director of the Ministry's Office are responsible for implementing this decision.
What contents does the new accounting system include?
The accounting system for Social Insurance includes general provisions, accounting voucher systems, accounting account systems, accounting ledger systems, and financial reporting.
To which unit does this decision apply?
This decision applies to all units under the Vietnam Social Security.
Full text
Pursuant to …;
Regarding the issuance of the accounting system 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 administrative and public institution accounting system issued pursuant to Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance.
To apply the administrative and public institution accounting system appropriately to meet the management requirements and operations of the Vietnamese Social Insurance sector.
Pursuant to …;
Article 1. - Now hereby promulgates the Social Insurance Accounting System applicable to all units under the Vietnamese Social Insurance.
The Social Insurance Accounting System includes:
1. General provisions on the Social Insurance Accounting System.
2. Accounting voucher regulations.
3. Accounting account system and explanations of the content, structure, and recording methods of accounting accounts.
4. Accounting ledger regulations and ledger formats.
5. Financial reporting regulations.
Article 2. The Social Insurance Accounting System shall be uniformly applied to units within the Vietnamese Social Insurance system from January 1, 1997, and shall replace the Social Insurance Accounting System issued pursuant to Decision No. 1058a-TC/CĐKT dated September 29, 1995 of the Minister of Finance.
Article 3. The Chairman of the Management Council, the General Director of the Vietnamese Social Insurance, the Head of the Accounting System Department, the Director of the Ministry's Office, and related organizations and individuals are responsible for implementing this Decision.
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