Decision No. 130/2003/QD-BTC of the Minister of Finance issues the State Budget Accounting System and Treasury Business Operations, to be applied from January 1, 2004. This Decision replaces previous regulations.
适用范围
Heads of units under and directly subordinate to the Ministry of Finance; General Director of the State Treasury; Director of the Accounting System Department.
要点
- Heads of units under and directly subordinate to the Ministry of Finance are responsible for implementing this Decision.
- The General Director of the State Treasury and the Director of the Accounting System Department are responsible for organizing and guiding the implementation of this Decision within the State Treasury system.
- The State Budget Accounting System and Treasury Business Operations issued pursuant to this Decision shall be uniformly implemented from January 1, 2004.
- Previous regulations on the State Treasury Accounting System that conflict with the Accounting System issued pursuant to this Decision shall cease to be effective.
- The General Director of the State Treasury shall guide the transfer of accounting ledgers, methods of recording accounting vouchers, accounting accounts, accounting ledgers, financial reports, management accounting reports, and settlement reports of Treasury business operations.
🌐 本文件的社会影响
- Positive impact: Enhance the quality of state budget accounting and Treasury business operations, meeting the requirements for management information and budget execution.
- Negative impact: Units must implement the new regulations, which may encounter difficulties during the transition period.
❓ 常见问题
When does this Decision take effect?
This Decision shall be uniformly implemented from January 1, 2004.
What responsibilities do the heads of units under and directly subordinate to the Ministry of Finance have?
Heads of units under and directly subordinate to the Ministry of Finance are responsible for implementing this Decision.
What responsibilities do the General Director of the State Treasury and the Director of the Accounting System Department have?
The General Director of the State Treasury and the Director of the Accounting System Department are responsible for organizing and guiding the implementation of this Decision within the State Treasury system.
Do previous regulations on the State Treasury Accounting System remain effective?
Previous regulations on the State Treasury Accounting System that conflict with the Accounting System issued pursuant to this Decision shall cease to be effective.
What does the General Director of the State Treasury guide?
The General Director of the State Treasury guides the transfer of accounting ledgers, methods of recording accounting vouchers, accounting accounts, accounting ledgers, financial reports, management accounting reports, and settlement reports of Treasury business operations.
全文
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 dated December 16, 2002;
Pursuant to the Accounting Law dated June 17, 2003;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
To meet management requirements, improve the quality of state budget accounting and treasury operations; to meet information management and state budget operation control requirements at all levels;
At the proposal of the Director of the Accounting System 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 vouchers system;
3. Accounting account system;
4. Accounting ledger system;
5. Financial reporting and managerial accounting reporting system.
Article 2. The Accounting System for State Budgets and Treasury Operations issued pursuant to this Decision shall be uniformly implemented throughout the State Treasury system from January 1, 2004.
The Accounting System for State Treasury issued together with Decision No. 1276/1998/QĐ-BTC dated September 24, 1998 of the Minister of Finance and other provisions issued in previous guiding documents on state budget accounting and state treasury operations that conflict with the Accounting System issued under this Decision shall cease to be effective.
Article 3. Heads of units under and subordinate to the Ministry of Finance are responsible for implementing this Decision. The General Director of the State Treasury and the Director of the Accounting System Department are responsible for organizing and guiding the implementation of this Decision within the State Treasury system.
The General Director of the State Treasury shall guide the transition of accounting ledgers, methods of recording accounting vouchers, accounting accounts, accounting ledgers, financial reports, managerial accounting reports, and final settlement reports on treasury operations.
关系图
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