Decision No. 299-TTg issues the regular official accounting and statistical reporting system for economic units under the Domestic Trade Sector, effective from January 1, 1972. All previous documents conflicting with this regulation are hereby abolished.
적용 범위
State-owned commercial enterprises and joint-stock enterprises under the Domestic Trade Sector have independent economic accounting.
핵심 사항
- The regular official accounting and statistical reporting system applies to state-owned commercial enterprises and joint-stock enterprises under the Domestic Trade Sector starting from January 1, 1972.
- Previous documents on the regular official accounting and statistical reporting system for state-owned commercial enterprises and joint-stock enterprises under the Domestic Trade Sector that conflict with this regulation are hereby abolished.
- Heads of companies, stores, and trading enterprises under the Domestic Trade Sector are responsible for implementing this reporting system, must carefully review all types of reports, sign and stamp them before submission.
- If unit heads, chief accountants, or assisting staff fail to implement or incorrectly implement the prescribed regulations, they will be disciplined according to Article 5 of the Labor Discipline Regulations in State Enterprises and Agencies.
- The Minister of Domestic Trade, Chairmen of Autonomous Region Administrative Committees, Provincial People's Committees, and Municipal People's Committees directly under the Central Government are responsible for organizing the implementation of this reporting system.
🌐 이 문서의 사회적 영향
- The positive impact of applying the unified regular official accounting and statistical reporting system is enhancing economic management quality within the Domestic Trade Sector.
- The negative impact is the time and effort burden on economic units required to fulfill reporting obligations.
❓ 자주 묻는 질문
When does the regular official accounting and statistical reporting system apply?
This reporting system will be uniformly applied from January 1, 1972.
What happens to previous documents on the regular official accounting and statistical reporting system for state-owned commercial enterprises and joint-stock enterprises under the Domestic Trade Sector?
These documents are abolished if they conflict with the new regulations.
What responsibilities do unit heads have in implementing the regular official accounting and statistical reporting system?
Heads of companies, stores, and trading enterprises under the Domestic Trade Sector are responsible for implementing this reporting system, must carefully review all types of reports, sign and stamp them before submission.
What consequences will there be for failing to implement or incorrectly implementing the regular official accounting and statistical reporting system?
Unit heads, chief accountants, and assisting staff who fail to implement or incorrectly implement the prescribed regulations will be disciplined according to Article 5 of the Labor Discipline Regulations in State Enterprises and Agencies. In serious cases, they may be prosecuted under the law.
Do other economic units under the Domestic Trade Sector besides state-owned and joint-stock enterprises apply this reporting system?
For other commercial economic units under different sectors based on the spirit of this decision, the General Statistics Office will jointly specify detailed regulations with relevant sectors after consultation with the Ministry of Finance.
전문
Pursuant to …;
Issuing the regular official statistical accounting reporting system for economic units at the grassroots level under the domestic trade sector
basic economic unit in the domestic trade sector
____________________________
PRIME MINISTER
Pursuant to Decree No. 27-CP dated February 22, 1962 of the Council of Ministers stipulating principles on the establishment and issuance of systems, forms, and survey methods for statistics;
Pursuant to Resolution No. 02-CP dated January 02, 1971 of the Council of Ministers on the restructuring of the economic information system (specifically regarding the statistical and accounting information system);
Pursuant to Decision No. 168-TTg dated September 17, 1970 of the Prime Minister issuing the statistical indicators system and the regular official statistical reporting system;
To meet the requirements of planning work and the improvement of economic management in the domestic trade sector;
At the proposal of the General Director of the General Statistics Office, the Minister of Finance, and the Minister of Domestic Trade.
DECISION:
Article 1. Now hereby promulgating with this decision the regular official statistical-accounting reporting system for economic units at the grassroots level under the domestic trade sector.
Article 2. This reporting system will be uniformly applied from January 1, 1972 in all independent economic accounting state-owned and public-private joint venture commercial units under the domestic trade sector.
As for commercial units at the grassroots level belonging to other sectors, based on the spirit of this decision, the General Statistics Office will jointly define specific regulations with those sectors after consulting with the Ministry of Finance.
Article 3. All previous documents on the regular official statistical-accounting reporting system for state-owned and public-private joint venture commercial units at the grassroots level under the domestic trade sector that conflict with this system are hereby abolished.
Article 4. The General Statistics Office shall base itself on this decision and according to the directives of the Central Party and Government during each period to supplement the content of the reporting forms following the principle of simplicity and practicality. Before making such regulations, the General Statistics Office must consult with the Office of the Prime Minister's Secretariat, the State Planning Commission, the Ministry of Finance, and the relevant ministries.
Article 5. The heads of companies, stores, and trading enterprises under the domestic trade sector are responsible for implementing this reporting system, must carefully review and examine all types of reports, sign and stamp them before sending them out.
If unit heads, chief accountants, or assisting staff fail to implement or incorrectly implement the prescribed regulations, they will be subject to disciplinary action according to Article 5 of the Labor Discipline Regulations for State Enterprises and Agencies issued together with Decree No. 195-CP dated December 31, 1964 of the Council of Ministers; in serious cases, they may be prosecuted under the law.
Article 6. The Minister of Domestic Trade, the Chairmen of the Autonomous Region, Provincial, and Central City Administrative Committees have the responsibility to organize the implementation of this reporting system.
Article 7. The Minister of the Office of the Prime Minister, the General Director of the General Statistics Office, and the Minister of Finance are responsible for enforcing this decision.
DEPUTY PRIME MINISTER
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