Decision No. 1265/QD-BTC on supplementing subjects and promulgating course outlines under the financial accounting training plan

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 1265/QD-BTC
DATE SEPTEMBER 22, 1998 REGARDING THE SUPPLEMENTATION OF COURSES AND
ISSUANCE OF THE COURSE OUTLINE UNDER THE TRAINING PLAN
FOR FINANCIAL ACCOUNTING HIGH SCHOOL

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;

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

Pursuant to Decision No. 2759/QD dated October 20, 1991 of the Ministry of Education and Training regarding the construction and management of subject curricula in specialized secondary schools and vocational schools.

Considering the proposal of the Director of the Organization and Training Department;

Pursuant to …;

Article 1:

1. Supplement the following subjects into the training plan for the secondary level of financial accounting education already issued pursuant to Decision No. 1077 TC/QD/TCCB dated October 25, 1994 of the Minister of Finance:

1.1. Business Management subject: 45 class hours

1.2. Foreign Economic Relations subject: 45 class hours

2. Issuing the course outline for State Budget Management, the course outline for Taxation to be taught in the State Budget Management specialty, and the revised outlines for the following courses: Marketing, Auditing, Microeconomics under the training plan for secondary financial accounting education (attached outlines).

Article 2:

- The newly added subjects in the training plan shall be implemented from the academic year 1999-2000.

- The syllabi issued and revised and supplemented as mentioned above shall be uniformly implemented from the academic year 1998-1999.

Article 3: The Heads of the Department of Organization and Cadres, the Director of the Ministry of Finance's Office, the Principals of the Colleges and Secondary Financial Accounting Schools directly under the Ministry of Finance, and the Principals of the Secondary Economic Schools in provinces and cities that offer secondary education in finance and accounting are responsible for implementing this Decision.

COURSE OUTLINES

(Attached to Decision No. 1265/QD-BTC dated September 22, 1998
of the Minister of Finance)

OUTLINE FOR THE STATE BUDGET MANAGEMENT COURSE

(Taught at the secondary level, specialty in State Budget Management)

Duration 140 class hours /Tuc5-70

PART I: GENERAL ISSUES ON THE STATE BUDGET (NSNN)

CHAPTER 1: CONCEPTS, CHARACTERISTICS, FUNCTIONS, AND ROLES OF THE STATE BUDGET

I. CONCEPTS:

1. Emergence of the State Budget:

2. Some perceptions on the State Budget:

3. Concept of the State Budget:

II. CHARACTERISTICS:

1. Our State Budget is a production budget:

2. Our State Budget is a unified budget:

3. Our State Budget is a people's budget:

4. Our State Budget is a planned budget:

III. FUNCTIONS:

1. Distribution function:

2. Directive function:

IV. ROLES:

1. Mobilizing financial resources to ensure expenditure needs and achieve fiscal balance between revenue and expenditure of the State:

2. Serving as a macroeconomic tool for State regulation of the economy and society (in economic, social, and market aspects):

CHAPTER 2: ORGANIZATION OF THE STATE BUDGET SYSTEM AND BUDGET LEVELS
I. CONCEPTS, BASIS, AND PRINCIPLES OF ORGANIZING THE STATE BUDGET SYSTEM:

1. Definitions:

2. Basis:

3. Principles:

4. Structure of the State Budget System:

II. BUDGET LEVELS:

1. Concept of budget levels:

2. Principles of budget levels:

3. Significance of budget levels:

4. Allocation of revenue sources and expenditure responsibilities among budget levels:

III. TASKS AND POWERS OF THE NATIONAL ASSEMBLY, PRESIDENT,
GOVERNMENT, AND OTHER STATE AGENCIES IN MANAGING THE STATE BUDGET:
1. Tasks and powers of the National Assembly in managing the State Budget (National Assembly, Standing Committee of the National Assembly, Economic and Budget Committee of the National Assembly, Ethnic Council and other Committees of the National Assembly);

2. Tasks and powers of the President:

3. Tasks and powers of the Government:

4. Tasks and powers of the Ministry of Finance:

5. Tasks and powers of the Ministry of Planning and Investment:

6. Tasks and powers of the State Bank of Vietnam:

7. Tasks and powers of Ministries and sectors:

8. Tasks and powers of People's Councils and People's Committees:

IV. BUDGET CLASSIFICATION:

1. Significance of the budget classification (presenting concepts and significance): 2. Requirements: 3. Basis: 4. Content of the budget classification (presenting Chapters - Types, Sections - Groups, Sub-groups - Items, Sub-items):

PART II. STATE BUDGET REVENUE AND EXPENDITURE:

CHAPTER 3: GENERAL ISSUES ON STATE BUDGET REVENUE
I. CONCEPTS, CHARACTERISTICS, AND ROLES OF STATE BUDGET REVENUE:

2. Characteristics:

1. Definitions:

3. Roles:

II. SOURCES OF REVENUE AND FACTORS AFFECTING STATE BUDGET REVENUE:

1. Sources of State Budget Revenue (definition of revenue sources, domestic revenue sources, foreign revenue sources): Detailed presentation of revenue from state economic activities; contributions from organizations and individuals; aid; other revenues as prescribed by law; revenues from state borrowing to cover budget deficits (Subsequent chapters will not revisit this content; tax, fee, and surcharge revenues are covered in separate courses).

2. Factors affecting revenue sources and mobilization of revenue into the State Budget:

3. Classification of State Budget Revenue:

3.1. Revenue within budget balance:

3.2. Revenue to cover budget deficits:

III. POLICIES AND REGULATIONS ON STATE BUDGET REVENUE:

1. Approach to building policies and regulations on State Budget Revenue:

2. Principles for building policies and regulations on State Budget Revenue:

2. Principles for developing tax policies and regimes:

Chapter 4: GENERAL ISSUES OF STATE BUDGET EXPENDITURE
I. CONCEPTS, CHARACTERISTICS, CONTENT AND CLASSIFICATION OF STATE BUDGET EXPENDITURE:

1. Definitions:

2. Characteristics: 3. Content:

4. Classification of state budget expenditure (emphasizing classification according to state functions):

II. THE ROLE OF STATE BUDGET EXPENDITURE:

1. State budget expenditure is a decisive condition for the implementation of state tasks:

2. State budget expenditure is an important tool for the state to perform its role in managing production and business activities:

III. PRINCIPLES AND MANAGEMENT TOOLS FOR STATE BUDGET EXPENDITURE:

1. Principles of state budget expenditure:

1.1. Allocation and use of state budget funds must be based on a budget estimate:

1.2. Allocation and use of state budget funds according to predetermined objectives:

1.3. Allocation and use of state budget funds ensuring balance between capacity and needs in state budget management and operation:

1.4. Allocation and use of state budget funds ensuring economy and effectiveness:

2. Management tools for state budget expenditure:

2.1. Expenditure standards:

2.2. Financial criteria:

2.3. Financial limits: 2.4. Financial indicators:

Chapter 5: STATE BUDGET EXPENDITURE FOR INVESTMENT DEVELOPMENT
I. CHARACTERISTICS AND ROLE OF STATE BUDGET EXPENDITURE FOR INVESTMENT DEVELOPMENT:

1. Characteristics:

1.1. It is an expenditure with accumulative nature:

1.2. It is an expenditure with non-reimbursable nature directly:

2. Role:

2.1. Contributes to promoting social labor productivity, solving employment issues, and partially addressing economic imbalances:

2.2. From a management perspective, state budget expenditure for economic development is a measure for the state to intervene macroscopically in the economic process:

II. CONTENT OF STATE BUDGET EXPENDITURE FOR INVESTMENT DEVELOPMENT:

1. Expenditure for construction of economic and social infrastructure projects:

2. Expenditure for investment and capital support for state-owned enterprises:

3. Expenditure for national investment support funds and development support funds for economic programs and projects:

4. National reserve expenditure:

III. PLANNING AND IMPLEMENTATION OF STATE BUDGET EXPENDITURE PLANS FOR INVESTMENT DEVELOPMENT:

1. Planning and organizing the implementation of investment construction expenditure plans:

1.1. Planning:

1.2. Organizing the implementation of plans:

2. Planning and organizing the implementation of investment and capital support expenditure plans:

2.1. Planning:

2.2. Organizing the implementation of plans

3. Planning and organizing the implementation of national investment support fund expenditure plans:

3.1. Planning:

3.2. Organizing the implementation of plans:

4. Planning and organizing the implementation of national reserve expenditure plans:

4.1. Planning:

4.2. Organizing the implementation of plans:

Chapter 6: STATE BUDGET EXPENDITURE FOR PUBLIC SERVICE ACTIVITIES
I. CHARACTERISTICS AND ROLE OF STATE BUDGET EXPENDITURE FOR PUBLIC SERVICE ACTIVITIES:

1. Characteristics:

1.1. Characteristics of public service activities:

1.2. Characteristics of state budget expenditure for public service activities:

2. Role:

2.1. State budget expenditure for public services creates a decisive premise for economic growth:

2.2. State budget expenditure for public services is a macro-management measure of the state over the economic and social development process:

II. PLANNING AND ORGANIZING THE IMPLEMENTATION OF STATE BUDGET EXPENDITURE PLANS FOR PUBLIC SERVICE ACTIVITIES:
1. Planning and organizing the implementation of economic public service expenditure plans:

2. Planning and organizing the implementation of education and training public service expenditure plans: 2.1. Planning:

1.1. Planning:

1.2. Organizing the implementation of plans:

2.2. Organizing the implementation of plans:

3. Planning and organizing the implementation of health public service expenditure plans.

4. Planning and organizing the implementation of scientific and technological activity expenditure plans:

3.1. Planning:

3.2. Organizing the implementation of plans:

5. Planning and organizing the implementation of cultural and information public service expenditure plans; 5.1. Planning:

4.1. Planning:

4.2. Organizing the implementation of plans:

5.2. Organizing the implementation of plans:

6. Planning and organizing the implementation of physical education and sports public service expenditure plans:

6.1. Planning:

6.2. Organizing the implementation of plans:

7. Planning and organizing the implementation of social public service expenditure plans:

7.1. Planning:

7.2. Organizing the implementation of plans:

7.2. Implementation of the plan:

Chapter 7: EXPENDITURE OF THE STATE BUDGET FOR ADMINISTRATIVE MANAGEMENT, NATIONAL DEFENSE, SECURITY AND OTHER EXPENSES:
I. CHARACTERISTICS AND ROLE OF EXPENDITURE OF THE STATE BUDGET FOR ADMINISTRATIVE MANAGEMENT, NATIONAL DEFENSE, SECURITY AND OTHER EXPENSES:

1. Characteristics:

1.1. Expenditure not directly productive, with a consumption nature:

1.2. Mainly funded from the State Budget, therefore dependent on the State Budget situation:

2. Role:

2.1. Ensuring the operation of state power agencies, state management agencies, social management agencies at all levels, security agencies and armed forces:

2.2. Contributing to strengthening the role and effectiveness of the state machinery, serving indirectly the economic and social development:

2.3. Contributing to consolidating and enhancing the strength of the state:

II. CONTENT OF EXPENDITURE OF THE STATE BUDGET FOR ADMINISTRATIVE MANAGEMENT, NATIONAL DEFENSE, SECURITY AND OTHER EXPENSES:
1. Content of expenditure for administrative management:

2. Content of expenditure for national defense and security:

3. Other expenditures:

III. PREPARATION AND IMPLEMENTATION OF THE PLAN FOR EXPENDITURE OF THE STATE BUDGET FOR ADMINISTRATIVE MANAGEMENT, NATIONAL DEFENSE, SECURITY AND OTHER EXPENSES:

1. Preparation and implementation of the plan for expenditure of the State Budget for administrative management:

1.2. Implementation organization of the plan for expenditure of the State Budget for administrative management:

1.1. Planning:

2. Preparation and implementation of the plan for expenditure of the State Budget for national defense and security: 2.1. Preparation:

2.2. Implementation organization of the plan for expenditure of the State Budget for national defense and security: 3. Preparation and implementation of the plan for expenditure of the State Budget for other expenses:

3.2. Implementation organization of the plan for expenditure of the State Budget for other expenses:

3.1. Planning:

PART III: PROCESS OF MANAGING THE STATE BUDGET:

Chapter 8: PREPARATION OF THE STATE BUDGET ESTIMATE:
I. CONCEPT AND SIGNIFICANCE OF PREPARING THE STATE BUDGET ESTIMATE:

2. Significance:

1. Definitions:

2.1. It is the initial stage that determines the effectiveness in the process of managing the State Budget:

2.2. An opportunity to review the accuracy, reality, and balance of the economic and social plan:

2.3. Through the preparation of the State Budget estimate, it checks other parts of the financial plan:

2.4. One of the tools to adjust the economic and social process:

II. REQUIREMENTS, BASIS AND METHODS FOR BUILDING THE STATE BUDGET ESTIMATE:

1. Requirements for the State Budget Estimate:

1.1. The State Budget Estimate must be built based on the socio-economic development plan and have a positive impact on the socio-economic plan:

1.2. The State Budget Estimate must contribute to serving and promoting production development:

2. Basis for preparing the State Budget Estimate:

2.1. Tasks of socio-economic development and ensuring national defense and security:

2.2. Specific tasks of ministries, sectors, localities:

2.3. Decentralization of state budget management; percentage (%) allocation of revenue items and the level of supplementary funds from higher-level budgets to lower-level budgets as prescribed:

2.4. Revenue system; standards, norms for budget expenditure:

2.5. Directive of the Prime Minister on building the socio-economic development plan and the State Budget estimate for the next year; Circulars guiding the preparation of the State Budget estimate issued by the Ministry of Finance and guidance documents of relevant ministries:

2.6. Verification figures of the State Budget estimate reported by competent authorities:

2.7. Implementation status of the State Budget estimate in previous years:

3. Procedure for building the State Budget Estimate:

3.1. Annually before June 15, the Prime Minister issues a directive on building the socio-economic development plan and the State Budget estimate, serving as a basis for guiding the preparation of the State Budget Estimate:

3.2. The Ministry of Finance guides central agencies, localities on requirements, contents, deadlines for preparing the State Budget Estimate and reports verification figures of the State Budget Estimate:

3.3. Central agencies, People's Committees of provinces guide and report verification figures of the State Budget to subordinate units and lower-level People's Committees to prepare revenue and expenditure estimates within their jurisdiction:

3.4. Budgetary units and state-owned enterprises prepare revenue and expenditure estimates within their assigned tasks and submit them to higher-level management agencies:

3.5. State agencies at central and local levels prepare revenue and expenditure estimates within their direct management, examine estimates prepared by subordinate units; consolidate and prepare revenue and expenditure estimates within their jurisdiction to send to the same-level finance agency, also sending to some related agencies:

4. Decision-making, allocation and assignment of the State Budget Estimate:

III. RESPONSIBILITIES OF FINANCIAL AUTHORITIES AT ALL LEVELS IN THE PROCESS OF PREPARING THE STATE BUDGET ESTIMATE:
2. Financial authorities at all levels:

1. Ministry of Finance:

2. Financial agencies at all levels:

CHAPTER 9: ENFORCEMENT OF THE STATE BUDGET
I. MEANING, OBJECTIVES AND TASKS OF STATE BUDGET ENFORCEMENT:

1. MEANING:

1.1. Proper and effective enforcement of the state budget is a crucial premise to ensure conditions for implementing economic and social development targets set forth in the plan:

1.2. Enforcement of the state budget is a critical stage in the process of managing the state budget:

2. Objectives:

2.1. Achieving the revenue and expenditure targets recorded in the state budget estimate:

2.2. Inspecting the implementation of state policies, systems, standards, and norms on economics and finance:

3. Tasks:

3.1. State agencies:

3.2. Budgetary units, organizations, and individuals:

3.3. Financial authorities at all levels:

II. CONTENT AND ORGANIZATION OF STATE BUDGET ENFORCEMENT:

1. Enforcement of the state budget revenue plan:

1.1. Requirements for enforcing the state budget revenue plan:

1.2. Duties and powers of revenue collection agencies (tax agencies and state agencies assigned the task of collecting budget revenues):

2. Enforcement of the state budget expenditure plan:

2.1. Requirements:

2.2. Provisions on the disbursement of state budget funds:

2.3. Monitoring state budget expenditures through the Treasury:
III. RESPONSIBILITIES OF FINANCIAL AUTHORITIES AND OTHER STATE AGENCIES IN MANAGING AND DISBURSING STATE BUDGET EXPENDITURES:

1. Responsibilities of financial agencies:

2. Responsibilities of central and local state agencies:

IV. INSPECTION, AUDIT, REWARD, AND SANCTION FOR VIOLATIONS OF REVENUE AND EXPENDITURE REGULATIONS AND BUDGET MANAGEMENT:

1. Inspection and audit work:

2. Reward and sanction work for violations: