Decision No. 1296/TC-QĐ-CĐKT of the Ministry of Finance issued the accounting system applicable to insurance enterprises, including accounting accounts, financial reports, vouchers, and accounting ledgers. This system began to be implemented from January 1, 1997.
Đối tượng áp dụng
Insurance enterprises in all sectors and economic components.
Các điểm cốt lõi
- Insurance enterprises shall apply the new accounting system from January 1, 1997.
- The accounting system includes: accounting accounts, financial reports, vouchers, and accounting ledgers.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps insurance enterprises comply with unified accounting regulations, improving the quality of financial management.
- Negative impact: May cause difficulties for some enterprises during the transition to the new accounting system.
❓ Câu hỏi thường gặp
When does the accounting system take effect?
The accounting system takes effect from January 1, 1997.
What must insurance enterprises do to comply with this regulation?
Insurance enterprises must adopt the new accounting accounts, financial reports, vouchers, and accounting ledgers according to this decision.
What does the accounting system include?
The accounting system includes: accounting account system, financial reporting regulations, accounting voucher regulations, and accounting ledger regulations.
Do insurance enterprises have a transition period?
Enterprises need to close their accounting books to transfer balances from old accounts to new accounts under the new system starting from January 1, 1997.
Who is responsible for guiding and implementing this decision?
The Director of the Accounting System Department, the Director of the Ministry's Office, the General Director of the State Capital and Asset Management Bureau at Enterprises, and the General Director of the Tax总局负责指导和实施此决定。
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 1296/TC-QĐ-CĐKT |
HA NOI, December 31, 1996 |
Pursuant to …;
REGARDING THE ISSUANCE OF ACCOUNTING REGIMES TO BE APPLIED TO INSURANCE ENTERPRISES
THE MINISTER OF FINANCE
BASED ON THE GOVERNMENT DECREE NO. 15/CP DATED MARCH 2, 1993 ON THE TASKS, POWERS AND RESPONSIBILITIES FOR STATE ADMINISTRATION OF MINISTRIES;
BASED ON THE GOVERNMENT DECREE NO. 178/CP DATED OCTOBER 28, 1994 ON THE FUNCTIONS, TASKS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
BASED ON THE ENTERPRISE ACCOUNTING REGIME ISSUED PURSUANT TO THE MINISTRY OF FINANCE DECISION NO. 1141 TC/QĐ/CĐKT DATED NOVEMBER 1, 1995.
TO APPLY THE ENTERPRISE ACCOUNTING REGIME SUITABLY WITH MANAGEMENT REQUIREMENTS AND OPERATIONS OF INSURANCE ENTERPRISES.
Pursuant to …;
Article 1.- ISSUE THE ACCOUNTING REGIME SYSTEM TO BE APPLIED TO ALL INSURANCE ENTERPRISES IN ALL SECTORS AND ECONOMIC COMPONENTS.
Article 2.- THE ACCOUNTING REGIME SYSTEM TO BE APPLIED TO INSURANCE ENTERPRISES INCLUDES:
1. ACCOUNTING CHART OF ACCOUNTS.
2. FINANCIAL REPORTING REGIME.
3. Accounting voucher regime.
4. LEDGER REGIME.
Article 3.- THE ACCOUNTING REGIME SYSTEM ISSUED UNDER THIS DECISION SHALL BE UNIFORMLY IMPLEMENTED ACROSS THE COUNTRY FROM JANUARY 1, 1997.
ENTERPRISES SHALL CLOSE THEIR ACCOUNTING BOOKS TO TRANSFER BALANCES FROM OLD ACCOUNTS TO NEW ACCOUNTS IN ACCORDANCE WITH THE ACCOUNTING REGIME SYSTEM FOR INSURANCE ENTERPRISES ISSUED UNDER THIS DECISION AT THE TIME OF IMPLEMENTATION OF THE NEW ACCOUNTING REGIME.
THE HEAD OF THE ACCOUNTING REGIME DEPARTMENT, THE DIRECTOR OF THE MINISTRY'S GENERAL OFFICE, THE DIRECTOR OF THE STATE CAPITAL AND ASSET MANAGEMENT AGENCY AT ENTERPRISES, AND THE DIRECTOR OF THE TAX GENERAL DEPARTMENT ARE RESPONSIBLE FOR GUIDING AND IMPLEMENTING THIS DECISION./.
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Deputy Minister of Finance Vice Minister (Signed) Vu Mong Giao |
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