Decision No. 150/1999/QĐ-TTg stipulates the comprehensive inventory of assets and revaluation of asset values for state-owned enterprises. This decision applies to state-owned enterprises, Ministries, sectors, localities, and the Central Inventory Steering Committee.
适用范围
State-owned enterprises, Ministries, sectors, People's Committees of provinces and centrally governed cities, and the Central Inventory Steering Committee.
要点
- State-owned enterprises → must conduct a comprehensive inventory of assets including fixed assets, current assets, and other assets; revalue fixed assets as of January 1, 2000.
- The Central Inventory Steering Committee → shall be established with the Chairman being assumed by the Minister of Finance; it must develop plans to conduct the inventory, provide guidance, and urge all levels to implement.
- Ministries, sectors, and localities → must establish Inventory Steering Committees to guide, direct, urge inspections, and compile reports on the inventory results of state-owned enterprises under their management.
- Reporting deadline: State-owned enterprises with independent accounting must complete by March 31, 2000; Ministries, sectors, localities, and Group 90 must complete by May 31, 2000; the Central Inventory Steering Committee must compile and report to the Prime Minister by July 31, 2000.
- Implementation costs: Inventory costs for state-owned enterprises are recorded as management expenses; operational costs of the Inventory Steering Committee are supplemented to the budget estimate.
🌐 本文件的社会影响
- Positive impact: Improve the asset structure and actual value of state-owned enterprises, support the development of economic and social plans.
- Negative impact: The cost of conducting the inventory may impose a burden on state-owned enterprises.
❓ 常见问题
What must state-owned enterprises do?
Conduct a full inventory of all assets, revalue fixed assets as of January 1, 2000.
Who comprises the Central Inventory Steering Committee?
The Chairman is assumed by the Minister of Finance, the Vice-Chairman in charge is assumed by the Deputy Minister of Finance, along with other Vice-Chairs and members from relevant ministries and sectors.
When is the reporting deadline for the inventory results?
State-owned enterprises with independent accounting must complete by March 31, 2000; Ministries, sectors, localities, and Group 90 must complete by May 31, 2000; the Central Inventory Steering Committee must compile and report to the Prime Minister by July 31, 2000.
How are the inventory costs for state-owned enterprises accounted for?
Inventory costs for state-owned enterprises are recorded as management expenses; operational costs of the Inventory Steering Committee are supplemented to the budget estimate.
What are the responsibilities of the Central Inventory Steering Committee?
Develop plans to conduct the inventory, provide guidance, urge implementation at all levels, review and compile reports to submit to the Prime Minister.
全文
DECISION
Regarding the comprehensive inventory of assets and revaluation of asset value for state-owned enterprises
________________________________
PRIME MINISTER
Pursuant to the Government Organization Law dated September 30, 1992;
To accurately assess the current situation, quantity, structure, and value of assets managed and utilized by state-owned enterprises; to gradually address existing issues related to assets, contributing to financial health of state-owned enterprises; to have a basis for building plans for national socio-economic development, particularly the five-year plan from 2001 to 2005; to continue improving economic management regulations to effectively utilize capital and assets, preserve and develop state capital of state-owned enterprises;
At the proposal of the Minister of Finance,
DECISION:
Article 1.
1. Organize a comprehensive inventory of all assets currently managed and utilized by state-owned enterprises, including fixed assets, circulating assets, and other assets; determine the existing sources of capital at 00:00 on January 1, 2000;
2. Revalue the value of certain fixed assets belonging to certain industries and enterprises where the accounting value recorded in the books differs from the actual value according to the guidance of the Central Asset Inventory Steering Committee for this period.
Article 2. Establish the Central Asset Inventory Steering Committee for State-Owned Enterprises (referred to as the Central Asset Inventory Steering Committee).
1. Members of the Central Asset Inventory Steering Committee include:
- Chairman: Minister of Finance,
- Deputy Chairman in charge: Vice Minister of Finance,
- Deputy Chairman: General Director of the General Statistics Office,
- Members: Vice Ministers of the Ministries of Construction, Industry, Agriculture and Rural Development, Transport, Science, Technology and Environment; Deputy Governor of the State Bank; Deputy Head of the Government Price Board. The permanent office of the Central Asset Inventory Steering Committee is located at the Ministry of Finance and is determined by the Minister of Finance.
2. Tasks of the Central Asset Inventory Steering Committee:
a) Develop the plan for conducting the inventory and revaluation of fixed assets of state-owned enterprises;
b) Guide, urge, inspect relevant ministries, sectors, provincial People's Committees under the central government, and state-owned enterprises to implement the inventory as stipulated in Article 1 of this Decision;
c) Review, consolidate, and evaluate the results of the inventory and revaluation of fixed assets of state-owned enterprises and report them. The Prime Minister.
The Central Asset Inventory Steering Committee will dissolve itself after completing its tasks.
Article 3. Ministries, sectors, provincial People's Committees under the central government shall establish steering committees for the inventory to guide, direct, urge, inspect, and consolidate reports on the results of the inventory of state-owned enterprises under their management. State-owned corporations and independent accounting state-owned enterprises shall establish inventory boards to carry out the task of inventorying assets and capital according to the guidance of the Central Asset Inventory Steering Committee and various levels. Reports on the results of the inventory of enterprises under their management must be submitted in accordance with the prescribed schedule.
The composition and tasks of the inventory steering committees at various levels and the inventory boards of state-owned corporations and independent accounting state-owned enterprises shall be specified by the Central Asset Inventory Steering Committee.
Article 4. Reporting deadlines for the results of the inventory:
- Independent accounting state-owned enterprises and state-owned corporations must complete their inventory reports and submit them to the superior management authority before March 31, 2000;
- Ministries, sectors, localities, and state-owned corporations must complete their consolidated reports on the results of the inventory and submit them to the Central Asset Inventory Steering Committee before May 31, 2000 (the inventory results of state-owned corporation 91 shall also be submitted to the sectoral economic-technical management ministry);
- The Central Asset Inventory Steering Committee must consolidate the results of the inventory and report themto the Prime Minister before July 31, 2000.
Article 5. Expenses for the comprehensive inventory must be strictly economized, as follows:
Expenses for the inventory conducted by enterprises shall be accounted for as management expenses.
Operating expenses of the Central Asset Inventory Steering Committee and ministries, sectors, and localities shall be supplemented to the budget estimate for 1999 and included in the budget plan for 2000.
Article 6. THIS DECISION SHALL TAKE EFFECT 15 DAYS FROM THE DATE OF SIGNATURE.
Article 7. The Chairman of the Central Asset Inventory Steering Committee, Ministers, Heads of ministerial-level agencies, agencies under the Government, Chairmen of provincial People's Committees under the central government, Boards of Directors, General Managers, Directors of state-owned enterprises, Heads of agencies and organizations concerned are responsible for guiding and organizing the implementation of this Decision.
DEPUTY PRIME MINISTER
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