Decision No. 120/2008/QD-BTC issues the State Budget Accounting System and Treasury Operations, applicable to units under the Ministry of Finance and the State Treasury. This decision replaces Decision No. 24/2006/QD-BTC.
Đối tượng áp dụng
Units under the Ministry of Finance and the State Treasury
Các điểm cốt lõi
- Units under the Ministry of Finance → are issued the State Budget Accounting System and Treasury Operations, applicable to accounting systems, accounts, and ledgers.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Improvement in state financial management through the issuance of the new accounting system.
- Negative impact: Time is required for units to adapt to the new regulations, which may cause difficulties during implementation.
❓ Câu hỏi thường gặp
What does the State Budget Accounting System include?
The State Budget Accounting System includes general provisions, accounting vouchers, accounting accounts, and accounting ledgers.
Which decision does this decision replace?
This decision replaces Decision No. 24/2006/QD-BTC of the Minister of Finance.
What is the duration of effect of this decision?
This decision takes effect fifteen days from the date of publication in the Official Gazette.
What responsibilities do units under the Ministry of Finance have regarding the implementation of this decision?
Heads of units under the Ministry of Finance are responsible for implementing this decision. The General Director of the State Treasury and the Director of the Department of Accounting Systems and Auditing are responsible for organizing and guiding its implementation within the State Treasury system.
To whom is the State Budget Accounting System applicable?
The State Budget Accounting System is applicable to units under the Ministry of Finance and the State Treasury.
Toàn văn
Pursuant to …;
Regarding the issuance of the Accounting System for State Budgets and Treasury Operations
______________________________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law applicable in the field of state accounting;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 235/2003/QĐ-TTg dated November 13, 2003 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;
At the proposal of the Director of the Accounting and Auditing Regulations Department and the General Director of the State Treasury,
DECISION:
Article 1. Issued together with this Decision is the "Accounting System for State Budgets and Treasury Operations", including:
1. General Provisions;
2. Accounting Documents System;
3. Accounting Account System;
4. Accounting Ledger System.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace Decision No. 24/2006/QĐ-BTC dated April 6, 2006 of the Minister of Finance.
Article 3. Heads of units under the Ministry of Finance are responsible for implementing this Decision. The General Director of the State Treasury and the Director of the Accounting and Auditing Regulations Department are responsible for organizing and guiding the implementation of this Decision within the State Treasury system./.
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