Circular No. 19/TC-TCDN guides the procedures and formalities for auditing and approving financial settlement reports for the year 1995 for state-owned enterprises, including independent accounting enterprises, State Corporations, and Industrial Associations. This circular applies to detailed inspections of salaries and bonuses, fixed assets, receivables and payables, and the use of accounting vouchers.
Đối tượng áp dụng
State-owned enterprises (including independent accounting enterprises, State Corporations, and Industrial Associations conducting consolidated or centralized accounting), joint-stock companies, and joint ventures where the contributing parties are state-owned enterprises.
Các điểm cốt lõi
- State-owned enterprises must complete periodic and annual 1995 settlement reports and submit them to the state capital and asset management agency at the enterprise and the tax authority within their jurisdiction.
- The state capital and asset management agency organizes the audit of settlement reports, prepares plans, and notifies enterprises to prepare accordingly.
- A team of specialists conducts the audit of settlement reports with the participation of specialists from the state capital management agency, tax specialists, and finance and accounting staff of Industrial Associations and State Corporations (if applicable).
- The Chairman of the Board of Directors, General Director, Director, and Chief Accountant are responsible for the truthfulness and accuracy of the settlement report figures.
- Based on the audit results, the competent authority approves the 1995 settlement report for the enterprises.
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- Positive impact: Helps ensure the accuracy and truthfulness of financial data, enhancing the effectiveness of state management over state-owned enterprises.
- Negative impact: May cause inconvenience for enterprises during the preparation and audit of settlement reports.
❓ Câu hỏi thường gặp
What must state-owned enterprises do to complete the settlement report?
State-owned enterprises must complete periodic and annual 1995 settlement reports and submit them to the state capital and asset management agency at the enterprise and the tax authority within their jurisdiction.
Who will conduct the audit of the settlement report?
A team of specialists conducts the audit of settlement reports with the participation of specialists from the state capital management agency, tax specialists, and finance and accounting staff of Industrial Associations and State Corporations (if applicable).
What must enterprises provide for the audit process?
The Chairman of the Board of Directors, General Director, Director, and Chief Accountant of state-owned enterprises must provide necessary accounting documents related to the audit of settlement report figures.
How will enterprises receive the results?
After the audit, the competent authority approves the 1995 settlement report for the enterprises according to Form No. 2 attached to this circular.
For which years does this circular apply?
This circular only applies to the audit and approval of the 1995 financial settlement report but does not conflict with the provisions of Circular No. 10 TC/CN dated February 22, 1994, of the Ministry of Finance, which remains in effect.
Toàn văn
CIRCULAR OF THE MINISTRY OF FINANCE
指导审查和批准程序
对于1995年的财务决算
______________________________
根据政府1994年10月28日第178号决定关于财政部的任务、权限和组织机构的规定；
根据政府1995年5月27日第34号决定关于国家资本和资产管理局在企业中的任务、权限和组织机构的规定；
根据财政部1995年12月4日第1215号决定，授权国家资本和资产管理总局执行部分企业管理任务；
财政部就1995年国有企业财务决算的审查和批准程序提供以下指导：
I. 审查和批准结算的对象
1995年审查和批准结算的对象是国有企业（包括独立核算企业、总公司和实施合并或集中核算的企业，包括联合企业和总公司下属的独立核算企业）；国有股份公司和国有企业的合资企业。
II. 1995年审查和批准结算的内容
国有企业1995年审查和批准结算的内容应按照财政部1994年2月22日第10号通函的规定执行。
对于1995年，应注意以下几点：
仔细检查工资和奖金支出是否符合现行规定；合资和合作活动的收入。
仔细检查固定资产的使用情况，增加和减少固定资产的情况，未使用的固定资产分类，滞销库存的处理措施，并明确各种出资类型和合资资本。确保遵守现行规定保持资本。
检查企业的应收应付账款，包括难以收回的债务和无法确定债权人的债务。
检查会计凭证的使用是否符合财政部的规定。从生产和业务成本中排除违反现行规定的费用。
审查企业基金的建立、管理和使用以及剩余余额向国家预算上缴的情况。
对于试行新会计制度的国有企业，根据财政部部长1994年12月14日第1205号和第1206号决定，其结算工作将按照这些决定进行。
III. 审批结算的权限
财政部部长对国有企业年度财务结算的审批和汇总负责。
特别对于1995年，财政部部长将为根据总理1994年3月7日第91号决定成立的总公司进行结算审批，并授权国家资本和资产管理总局对企业进行结算审批。
IV. 审查和批准结算的程序
独立核算的国有企业（包括总公司、联合企业和成员企业）必须在规定的时间内完成定期结算报告和年度结算报告，提交给国家资本和资产管理总局和当地税务机关。总公司、联合企业（包括独立核算的成员企业）和直接隶属于中央部委的独立国有企业还必须将1995年度结算报告提交给国家资本和资产管理总局。
在收到国有企业年度结算报告后，根据审批权限，各级国家资本和资产管理总局制定审查结算计划并通知相关企业准备，同时通知地方税务局派遣人员配合审查。
组建专门小组，在批准前进行审查。具体如下：
- 国家资本和资产管理总局的专员 - 小组组长。
- 税务局的专员 - 小组成员。
如果国有企业是联合企业或总公司的成员企业，则专门小组还包括联合企业或总公司的财务会计人员。
专门小组在审查结算数据时需要仔细研究报告中的数据或企业的审计记录（如果有）。
- 专门小组负责严格执行现行的财务审计规定，确保审查过程的真实性和准确性。
国有企业的董事长、总经理、厂长和会计主管有责任提供必要的会计资料以支持审查结算数据，并对其报告的数据的真实性负责。
审查结束后，专门小组根据规定（附表1）编制通过审查的结算数据记录。
如果在审查过程中存在不同意见或问题，必须详细记录在记录中，以便上报有权处理的部门。
根据国有企业的结算报告和专门小组的审查记录，有权部门将审查并批准1995年度的结算（附表2）。
对国有企业进行审查和批准结算的工作必须严格、迅速地进行，避免给企业正常生产经营活动带来不便。
V. 合并国有企业结算结果
Based on the audit and approval figures for the final accounts of 1995 of state-owned enterprises, the State Capital and Asset Management Agency at enterprises shall compile the approved final account figures, analyze and evaluate the business performance of state-owned enterprises by region and economic sector to report to the People's Committees of provinces and centrally governed cities and relevant agencies, and consolidate to submit to the Minister of Finance for reporting to the Government.
VI. IMPLEMENTATION PROVISIONS
This Circular applies to the audit and approval of financial final accounts for the year 1995 of state-owned enterprises. The provisions of Circular No. 10 TC/CN dated February 22, 1994 of the Ministry of Finance that are not contrary to the provisions of this Circular remain in effect.
In the course of implementation, if there are any difficulties, units are requested to report to the Ministry of Finance for study and resolution.
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