Decision No. 20/2006/QĐ-BCN of the Ministry of Industry issues financial reporting regulations for enterprises other than economic groups, state-owned corporations, and those under the Ministry of Industry. This decision replaces Decision No. 96/2004/QĐ-BCN.
적용 범위
Enterprises other than economic groups, state-owned corporations, and those under the Ministry of Industry.
핵심 사항
- Enterprises other than economic groups, state-owned corporations, and those under the Ministry of Industry → must comply with the financial reporting regulations issued by the Ministry of Industry.
🌐 이 문서의 사회적 영향
- Enterprises will be responsible for providing complete and timely financial information to assist state management agencies in effectively monitoring business operations.
- Strengthening the financial management of state-owned enterprises, contributing to improving the efficiency of public investment capital utilization.
❓ 자주 묻는 질문
To which types of enterprises does this decision apply?
The decision applies to enterprises other than economic groups, state-owned corporations, and those under the Ministry of Industry.
When does the decision take effect?
The decision takes effect fifteen days from the date of publication in the Official Gazette.
What decision does this decision replace?
This decision replaces Decision No. 96/2004/QĐ-BCN of the Minister of Industry.
What regulations must enterprises comply with according to this decision?
Enterprises must comply with the financial reporting regulations issued by the Ministry of Industry.
When does this decision become effective for enterprises?
The decision takes effect fifteen days from the date of publication in the Official Gazette.
전문
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MINISTRY OF INDUSTRY |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 20/2006/QĐ-BCN |
Hanoi, July 11, 2006 |
Pursuant to …;
Regarding the issuance of Financial Reporting Regulations for State-Owned Enterprises other than Economic Groups and State Corporations under the Ministry of Industry
and those directly subordinate to the Ministry of Industry under the Ministry of Industry
THE MINISTER OF INDUSTRY
Pursuant to Decree No. 55/2003/NĐ-CP dated May 28, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry;
Pursuant to Decree No. 199/2004/NĐ-CP dated December 3, 2004 of the Government on the issuance of Financial Management Regulations for State Companies and Management of State Capital Invested in Other Enterprises, and Circular No. 33/2005/TT-BTC dated April 29, 2005 of the Ministry of Finance guiding certain provisions of the Financial Management Regulations for State Companies and Management of State Capital Invested in Other Enterprises;
In accordance with the proposal of the Director of the Department of Finance and Accounting.
Pursuant to …;
Article 1. Issuing Financial Reporting Regulations for State-Owned Enterprises other than Economic Groups and State Corporations under the Ministry of Industry and those directly subordinate to the Ministry of Industry.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace Decision No. 96/2004/QĐ-BCN dated September 17, 2004 of the Minister of Industry.
Article 3. The Heads of the Ministry's Office, the Inspectorate, the Directors of functional Departments, the General Directors of Economic Groups and State Corporations, the Directors of Other Enterprises, and the Representatives of State Capital in Other Enterprises are responsible for implementing this Decision./.
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DEPUTY MINISTER |
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