Decision No. 1475/1998/QT-BTC of the Ministry of Finance issues the Accounting Regulations for Development Investment Operations and the National Investment Support Fund, applicable to units under the General Department of Investment Development and the National Investment Support Fund. These regulations replace previous accounting regulations from January 1, 1999.
适用范围
All units under the system of the General Department of Investment Development and the National Investment Support Fund at the central level, provinces, and centrally governed cities.
要点
- The Accounting Regulations for Development Investment Operations and the National Investment Support Fund apply to all units under the system of the General Department of Investment Development and the National Investment Support Fund at the central level, provinces, and centrally governed cities.
- These regulations apply from January 1, 1999, and replace the Temporary Accounting Regulations for Development Investment Operations issued according to Decision No. 1196-TC/CĐKT in 1994, as well as the Temporary Accounting Regulations for the National Investment Support Fund issued according to Circular No. 49TC/CĐKT in 1996.
- The Director of the General Department of Investment Development and the General Director of the National Investment Support Fund are responsible for implementing, guiding, and supervising the application of these accounting regulations.
- The Heads of the Accounting System Department, the State Budget Department, the Financial Institutions Department, financial organizations, and the Office Director of the Ministry of Finance are responsible for guiding, supervising, and enforcing this Decision.
- The Accounting Regulations for Development Investment Operations and the National Investment Support Fund include general provisions on the Accounting Regulations for Development Investment Operations and the National Investment Support Fund, accounting vouchers systems, accounting account systems, accounting ledger systems, accounting report systems, and final accounts reports.
🌐 本文件的社会影响
- Positive impacts include bringing management of development investment activities and the National Investment Support Fund into a structured framework, ensuring accuracy and efficiency in the accounting process.
- Negative impacts may be organizational burdens for units under the system of the General Department of Investment Development and the National Investment Support Fund.
❓ 常见问题
When does this accounting system take effect?
The Accounting Regulations for Development Investment Operations and the National Investment Support Fund take effect from January 1, 1999.
Who are the subjects to which this regulation applies?
This regulation applies to all units under the system of the General Department of Investment Development and the National Investment Support Fund at the central level, provinces, and centrally governed cities.
What responsibilities do the Director and the General Director have?
The Director of the General Department of Investment Development and the General Director of the National Investment Support Fund are responsible for implementing, guiding, and supervising the application of these accounting regulations.
How many main contents are included in this accounting system?
The Accounting Regulations for Development Investment Operations and the National Investment Support Fund include general provisions, accounting voucher systems, accounting account systems, accounting ledger systems, accounting report systems, and final accounts reports.
Which accounting regulations does this regulation replace?
The Accounting Regulations for Development Investment Operations and the National Investment Support Fund replace the Temporary Accounting Regulations for Development Investment Operations issued according to Decision No. 1196-TC/CĐKT in 1994, as well as the Temporary Accounting Regulations for the National Investment Support Fund issued according to Circular No. 49TC/CĐKT in 1996.
全文
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MINISTRY OF FINANCE ____________ Number: 1475/1998/QĐ-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness _________________ Hanoi, October 23, 1998 |
Pursuant to …;
Regarding the issuance of accounting regulations for investment development operations and the national investment support fund
THE MINISTER OF FINANCE
- Pursuant to the State Budget Law dated March 20, 1996 and the Law supplementing and amending certain articles of the State Budget Law adopted by the National Assembly on May 20, 1998;
- Pursuant to the Accounting and Statistics Ordinance promulgated by Decree No. 06-LCT/HĐNN dated May 20, 1988 of the State Council (now the President) and the Regulations on the organization of state accounting and the Regulations on the chief accountant of state-owned enterprises issued by Decrees No. 25-HĐBT and No. 26-HĐBT dated March 18, 1989 of the Council of Ministers (now the Government);
- Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of state management of ministries and ministerial-level agencies;
Pursuant to Decision No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
- Pursuant to Decree No. 187/CP dated December 10, 1994 of the Government regarding the tasks, powers, and organizational structure of the General Department of Investment Development under the Ministry of Finance;
- Pursuant to Decision No. 808/TTg of the Prime Minister on the establishment of the National Investment Support Fund;
- Pursuant to Decision No. 462/TTg dated July 9, 1996 of the Prime Minister approving the Charter of the National Investment Support Fund;
- Pursuant to the Accounting System for Administrative and Public Institutions issued by Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance.
To guide the accounting work for investment development operations and the National Investment Support Fund in accordance with their operational characteristics and to bring the management of these activities into a regular system.
At the proposal of the Director of the Accounting System Department, the General Director of the General Department of Investment Development, the General Director of the National Investment Support Fund.
Pursuant to …;
Article 1- Attached to this Decision is the "Accounting System for Investment Development Operations and the National Investment Support Fund," including:
- General provisions on the Accounting System for Investment Development Operations and the National Investment Support Fund;
- The accounting voucher system;
- The accounting account system;
- The accounting ledger system;
- The accounting report system and final accounts report.
Article 2- The Accounting System for Investment Development Operations and the National Investment Support Fund shall apply to all units under the Central General Department of Investment Development and the National Investment Support Fund, as well as those in provinces and centrally-administered cities.
Article 3- The Accounting System for Investment Development Operations and the National Investment Support Fund shall take effect from January 1, 1999 and replace the temporary Accounting System for Investment Development Operations issued by Decision No. 1196-TC/CĐKT dated December 10, 1994 of the Minister of Finance, and the temporary Accounting System for the National Investment Support Fund issued by Circular No. 49TC/CĐKT dated August 28, 1996 of the Minister of Finance.
Article 4- The General Director of the General Department of Investment Development and the General Director of the National Investment Support Fund shall be responsible for implementing, guiding, and supervising the application of this accounting system.
Article 5- The Director of the Accounting System Department, the Director of the State Budget Department, the Director of the Financial and Banking Department, financial organizations, and the Head of the Ministry of Finance's Office shall be responsible for guiding, supervising, and enforcing this Decision.
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CERTIFIED BY THE MINISTER OF FINANCE Vice Minister (Signed) TRAN VAN TA |
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