Decision No. 12/2001/QD-BTC of the Ministry of Finance issued Accounting Regulations applicable to non-state units operating in the fields of education, healthcare, culture, and sports. These regulations shall be implemented from July 1, 2001, and provide detailed provisions on accounting vouchers, accounts, ledgers, and financial reports.
적용 범위
Non-state units not receiving regular budget funding, private and public institutions operating in the fields of education, healthcare, culture, and sports nationwide.
핵심 사항
- These Accounting Regulations apply to non-state units not receiving regular budget funding, private and public institutions operating in the fields of education, healthcare, culture, and sports starting from July 1, 2001.
- The Accounting Regulations consist of five parts: general provisions, accounting voucher system, accounting account system, accounting ledger system, and financial reporting system.
- Non-state units receiving regular state funding shall apply the Public Institution Accounting Regulations issued pursuant to Decision No. 999-TC/QD-CĐKT dated November 2, 1996, of the Minister of Finance.
- The Ministries of Education and Training, Health, Culture and Information, Sports and Physical Training Commission, and People's Committees of provinces and centrally-administered cities are responsible for directing and implementing the Accounting Regulations for units under their jurisdiction.
- The Director of the Accounting System Department, the Director General of the Tax General Department, the Director of the Public Administration and State-Owned Enterprises Department, and the Head of the Ministry's Office are responsible for guiding and supervising the implementation of this Decision.
🌐 이 문서의 사회적 영향
- Positive impact: Ensuring financial transparency for non-state units operating in the fields of education, healthcare, culture, and sports.
- Negative impact: May impose additional management and organizational burdens on units required to implement the new Accounting Regulations.
❓ 자주 묻는 질문
To whom does this Accounting Regulation apply?
The Accounting Regulations apply to non-state units not receiving regular budget funding, private and public institutions operating in the fields of education, healthcare, culture, and sports.
When do these Accounting Regulations begin to apply?
The Accounting Regulations begin to apply from July 1, 2001.
Do non-state units receiving regular state funding apply these Accounting Regulations?
No, non-state units receiving regular state funding apply the Public Institution Accounting Regulations.
How many parts are there in the Accounting Regulations?
The Accounting Regulations consist of five parts: general provisions, accounting voucher system, accounting account system, accounting ledger system, and financial reporting system.
Who is responsible for guiding the implementation of these Accounting Regulations?
The Director of the Accounting System Department, the Director General of the Tax General Department, the Director of the Public Administration and State-Owned Enterprises Department, and the Head of the Ministry's Office are responsible for guiding and supervising the implementation of this Decision.
전문
Pursuant to …;
Regarding the issuance of Accounting Regulations applicable to non-state units operating in the fields of education, healthcare, culture, and sports
___________________
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 Decree No. 73/1999/NĐ-CP dated August 19, 1999 of the Government on policies encouraging socialization in activities within the fields of Education, Healthcare, Culture, and Sports;
Pursuant to Joint Circular No. 30/2000/TTLT/BTC-UBTDTT dated April 24, 2000 guiding financial management regulations for non-state entities operating in the field of physical culture and sports; Joint Circular No. 31/2000/TTLT/BTC-BYT dated April 25, 2000 guiding the establishment and financial management mechanisms for non-state medical facilities; Joint Circular No. 32/2000/TTLT/BTC-BVHTT dated April 26, 2000 guiding financial management regulations for non-state entities operating in the field of culture; Joint Circular No. 44/2000/TTLT/BTC-BGD&ĐT-BLĐTB&XH dated May 23, 2000 guiding financial management regulations for non-state entities operating in the fields of education and training;
Based on the Accounting Regulations for Administrative and Public Services issued pursuant to Decision No. 999-TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance;
At the proposal of the Director of the Accounting System Department,
DECISION:
Article 1. Issuance of Accounting Regulations applicable to non-state units operating in the fields of Education, Healthcare, Culture, and Sports, comprising five parts:
1. General Provisions;
2. Accounting Vouchers System;
3. Accounting Accounts System;
4. Accounting Books System;
5. Financial Reporting System.
Article 2. The Accounting Regulations for non-state units shall be applied to semi-public institutions not receiving regular budget funding, private and public institutions operating in the fields of Education, Healthcare, Culture, and Sports nationwide from July 1, 2001. Semi-public institutions receiving regular state funding shall apply the Accounting Regulations for Administrative and Public Services issued pursuant to Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance.
Article 3. The Ministries of Education and Training, Health, Culture, Sports and Tourism, the National Sports Administration, and the People's Committees of provinces and centrally-administered cities are responsible for directing and implementing the Accounting Regulations for non-state units within their jurisdiction.
Article 4. The Director of the Accounting System Department, the Director-General of the Tax General Department, the Director of the Administrative and Public Services Department, and the Head of the Ministry's Office are responsible for guiding and supervising the implementation of this Decision.
DEPUTY MINISTER
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