Decision No. 167/2000/QD-BTC of the Minister of Finance on issuing the Financial Reporting System for Enterprises applicable to all enterprises with the aim of providing information for economic and financial management work. The reporting system includes general provisions, a set of reporting forms, and the content and methods of preparing reports. Enterprises must base themselves on this system to establish a system suitable for their operational characteristics.
Đối tượng áp dụng
All enterprises in all sectors and economic components.
Các điểm cốt lõi
- Enterprises applying the Financial Reporting System for Enterprises include general provisions, a set of reporting forms, and the content and methods of preparing reports.
- Companies and Corporations must study, specify, and build a reporting system consistent with their production and business characteristics, management requirements of each industry and field of operation, after obtaining written agreement from the Ministry of Finance.
- The Financial Reporting System for Enterprises issued under this Decision shall be uniformly implemented nationwide from January 1, 2001, replacing previous regulations.
- Industries, companies, and corporations with special financial reporting systems must refer to the new system to make appropriate amendments and supplements.
- Provincial People's Committees directly under the Central Government are responsible for directing and implementing the Financial Reporting System for Enterprises at units within their jurisdiction.
🌐 Tác động xã hội từ văn bản này
- Positive impacts include the provision of comprehensive and timely financial information to relevant parties, enhancing the effectiveness of economic and financial management.
- Negative impacts may include the burden of financial reporting work on enterprises, particularly small and medium-sized enterprises.
❓ Câu hỏi thường gặp
When will enterprises apply the new Financial Reporting System?
The Financial Reporting System for Enterprises issued under this Decision shall be uniformly implemented nationwide from January 1, 2001.
What must companies and Corporations do to implement the new Financial Reporting System?
Companies and Corporations must study, specify, and build a reporting system consistent with their production and business characteristics, management requirements of each industry and field of operation, after obtaining written agreement from the Ministry of Finance.
How does the new Financial Reporting System replace old regulations?
The Financial Reporting System for Enterprises issued under this Decision replaces previous regulations on the financial reporting system issued under Decision No. 1141/TC-QĐ-CĐKT dated November 1, 1995, and Circulars amending and supplementing Decision No. 1141/TC-QĐ-CĐKT of the Ministry of Finance.
What must enterprises with special financial reporting systems do?
Industries, companies, and corporations with special financial reporting systems previously approved or stipulated by the Ministry of Finance must refer to the new system to make appropriate amendments and supplements.
Who is responsible for implementing the Financial Reporting System for Enterprises?
Provincial People's Committees directly under the Central Government are responsible for directing and implementing the Financial Reporting System for Enterprises at units within their jurisdiction.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
On Issuing the Financial Reporting System for Enterprises
THE MINISTER OF FINANCE
Pursuant to the State Enterprise Law dated April 20, 1995;
Pursuant to the Enterprise Law No. 13/1999/QH10 dated June 12, 1999;
Pursuant to the Accounting and Statistics Ordinance promulgated by Decree No. 06/LCT-HĐNN dated May 20, 1988 of the State Council and the Accounting Regulations for State-Owned Enterprises issued by Decree No. 25/HĐBT dated March 18, 1989 of the Council of Ministers (now the Government);
Pursuant to Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam;
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government stipulating the tasks, powers, and responsibilities for state management by Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;
To meet the requirements for providing information to serve economic and financial management of enterprises and related parties, at the request of the Director of the Department of Accounting Systems and the Director of the Office of the Ministry of Finance,
DECISION:
Article 1. Issuing the Financial Reporting System applicable to all enterprises across all sectors and economic components. The enterprise financial reporting system includes:
- General provisions;
- Financial reporting form system;
- Content and methods of preparing financial reports.
Article 2. Companies and Corporations shall base themselves on the enterprise financial reporting system to study, specify, and develop a financial reporting system suitable for their production and business characteristics, management requirements of each industry and field of operation, and apply it after obtaining written agreement from the Ministry of Finance.
Article 3. The enterprise financial reporting system issued under this Decision shall be uniformly implemented nationwide from January 1, 2001. Provisions regarding the enterprise financial reporting system issued under this Decision replace those concerning the financial reporting system issued under Decision No. 1141/TC-QĐ-CĐKT dated November 1, 1995 and Circulars amending and supplementing Decision No. 1141/TC-QĐ-CĐKT of the Ministry of Finance. Industries, companies, and corporations with special financial reporting systems previously approved or stipulated by the Ministry of Finance must base themselves on the financial reporting system issued under this Decision to amend and supplement them accordingly.
Article 4. People's Committees of provinces and centrally governed cities are responsible for directing and implementing the enterprise financial reporting system in units under their jurisdiction.
The Director of the Department of Accounting Systems, the Director of the Office of the Ministry, the Director of the Department of Corporate Finance, the Director-General of the Tax General Department, the Director of the Department of Banking Finance, and financial organizations are responsible for guiding and organizing the implementation of this Decision./.
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