Decision No. 175/2003/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Accounting and Auditing Standards Department under the Ministry of Finance. This department assists the Minister in state management of accounting, independent auditing, and internal auditing nationwide.
适用范围
The Accounting and Auditing Standards Department under the Ministry of Finance
要点
- The Accounting and Auditing Standards Department submits draft projects and draft normative legal documents on accounting and auditing; participates in building strategies, plans, and measures to improve the accounting and auditing system.
- Guides the application of accounting and auditing regulations for each ministry, central agency, locality, and unit; studies and reviews accounting systems in accordance with legal provisions.
- Manages and supervises standards, conditions for operation, and professional activities of organizations and individuals engaged in accounting and auditing services; manages the list of Auditors.
- The Director has the authority to request the provision of documents and texts for the implementation of assigned tasks; signs guiding, explanatory, and response documents to address issues in implementing normative legal documents on accounting and auditing.
- The Accounting and Auditing Standards Department has one Director and several Deputy Directors. The Director manages civil servants of the Department according to the regulations of the Ministry; organizes training and capacity enhancement for civil servants.
🌐 本文件的社会影响
- Positive impact: Enhances the effectiveness of state management over accounting and auditing, contributing to improving the quality of financial operations of organizations and enterprises.
- Negative impact: May impose additional workload on related agencies and units due to compliance with new regulations.
❓ 常见问题
What are the functions of the Accounting and Auditing Standards Department?
The Accounting and Auditing Standards Department assists the Minister in state management of accounting, independent auditing, and internal auditing nationwide. This department submits draft projects and draft normative legal documents on accounting and auditing; participates in building strategies, plans, and measures to improve the accounting and auditing system.
What rights does the Director have?
The Director has the right to request relevant agencies and units to provide documents and texts for the implementation of assigned tasks; signs guiding, explanatory, and response documents to address issues in implementing normative legal documents on accounting and auditing.
What management functions does the Accounting and Auditing Standards Department have?
The Accounting and Auditing Standards Department manages and supervises standards, conditions for operation, and professional activities of organizations and individuals engaged in accounting and auditing services; manages the list of Auditors.
How many Deputy Directors are there in the Accounting and Auditing Standards Department?
The Decision does not specify the exact number of Deputy Directors, only stating that there is one Director and several Deputy Directors.
What system does the Accounting and Auditing Standards Department operate under?
The Accounting and Auditing Standards Department operates under the specialist system. The Director is responsible for organizing work and assigning tasks to each civil servant in accordance with their position standards, capabilities, and specialized training to fulfill tasks.
全文
DECISION OF THE MINISTER OF FINANCE
Regulations on the functions, tasks, powers, and organizational structure of the Accounting and Auditing System Department
_______________________
THE MINISTER OF FINANCE
- Based on Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
- Based on 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;
Considering the proposal of the Head of the Accounting and Auditing System Department and the Head of the Cadre and Civil Servant Organization Department,
DECISION:
Article 1: The Accounting and Auditing System Department is a unit within the state management machinery of the Ministry of Finance with the function of assisting the Minister of Finance in exercising unified state management over accounting, independent auditing, and internal auditing (hereinafter referred to collectively as auditing) throughout the country.
Article 2: The Accounting and Auditing System Department has the following tasks:
1/ Submit to the Minister of Finance draft projects and draft normative legal documents on accounting and auditing; strategies, plans, and measures to improve the accounting and auditing system.
2/ Participate in researching and drafting normative legal documents on finance related to accounting and auditing; participate in drafting national financial policy strategies.
3/ Take the lead or participate in building and reviewing the accounting system applicable to special economic and social sectors.
4/ Guide ministries, central agencies, localities, and units in implementing accounting and auditing systems:
a. Guide the application of accounting and auditing regulations suitable for the activities of each ministry, central agency, locality, and unit;
b. Study and review the accounting system applicable to various types of enterprises and organizations in accordance with legal provisions;
c. Summarize and evaluate the implementation of the Accounting Law, accounting standards, auditing standards, and accounting and auditing systems.
5/ Guide and inspect the implementation of normative legal documents on accounting and auditing:
a. Develop inspection plans and contents, submit them to the Minister of Finance for approval, and organize their implementation;
b. Submit to the Minister of Finance for decision to suspend the enforcement of guidance documents on accounting and auditing that contravene state and Ministry of Finance regulations;
c. Participate in forensic accounting and auditing; participate in resolving disputes and disagreements regarding accounting and auditing at the request of the Ministry.
6/ Manage and supervise the standards, conditions for operation, and professional activities of organizations and individuals engaged in accounting and auditing services; manage the list of auditors.
7/ Regarding the activities of professional associations for accounting and auditing:
a. Guide and create conditions for associations to participate in activities within the scope of accounting and auditing according to legal provisions;
b. Manage and supervise the professional activities of professional associations for accounting and auditing;
8/ Serve as the permanent member of the National Council for Accounting; participate in organizing examinations and submitting applications for auditor certificates and national accounting practice certificates according to legal provisions; issue accounting manager training certificates upon delegation by the Minister of Finance.
9/ Propose and implement international cooperation and integration tasks within the department's jurisdiction according to the division of labor by the Ministry;
10/ Participate in developing and reviewing the content of training materials for accounting managers, auditors, and accounting practitioners.
11/ Organize scientific research or cooperate in scientific research on accounting and auditing with units inside and outside the sector according to approved plans and contents.
12/ Serve as the permanent member of the National Accounting Council;
Article 3:The Head of the Accounting and Auditing System Department has the following powers:
1/ Request relevant agencies and units to provide documents and texts for the implementation of assigned tasks.
2/ Sign guidance documents, explanations, and responses to issues arising from the implementation of normative legal documents on accounting and auditing; documents approving the application of accounting and auditing systems for organizations and enterprises.
Article 4: The Accounting and Auditing System Department has one Head and several Deputy Heads.
The Head is responsible for comprehensively managing civil servants of the Department in accordance with the Ministry's regulations; organize training and enhance the competence of civil servants; be accountable to the Minister of Finance for all activities of the Department.
Deputy Heads are accountable to the Head for assigned tasks.
The Accounting and Auditing System Department operates under a specialist system.
The Head of the Accounting and Auditing System Department is responsible for organizing work and assigning tasks to each civil servant in accordance with their position, standards, capabilities, and specialized training to complete tasks.
The staffing of the Accounting and Auditing System Department is decided by the Minister of Finance.
Article 5: This Decision takes effect from the date of signature. It abolishes Decision No. 652/TC/QĐ/TCCB dated June 22, 1995 of the Minister of Finance promulgating the Charter on the organization and operation of the Accounting System Department.
The Head of the Accounting and Auditing System Department, the Head of the Cadre and Civil Servant Organization Department, the Head of the Financial Management Department, the Director of the Ministry of Finance's Office, and the heads of organizations and units under the Ministry are responsible for implementing this Decision./.
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