Decision No. 323-TC/TQD promulgates the financial management regime for small-scale industrial and handicraft cooperatives, aiming to strengthen economic and financial management, develop production, and improve members' living standards. This regime applies to all cooperatives in this field.
Đối tượng áp dụng
Small-scale industrial and handicraft cooperatives
Các điểm cốt lõi
- Provincial and municipal administrative committees under the central government shall guide the implementation of the financial management regime for small-scale industrial and handicraft cooperatives.
- This regime takes effect from the date of issuance and abolishes previous regulations inconsistent with the new regime.
- Administrative committees of autonomous regions, provinces, and municipalities directly under the central government are responsible for establishing appropriate financial management regimes for supply cooperatives and handicraft production units within agricultural cooperatives.
- This regime applies from the date of issuance.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Strengthening financial management, developing production, and improving members' living standards.
- Negative impact: It may cause difficulties in implementation for cooperatives that have not yet achieved high levels of financial management.
❓ Câu hỏi thường gặp
Which types of cooperatives does this financial management regime apply to?
The financial management regime applies to all small-scale industrial and handicraft cooperatives.
What responsibilities do administrative committees have in implementing this regime?
Provincial and municipal administrative committees under the central government shall guide the implementation of the financial management regime for small-scale industrial and handicraft cooperatives.
When does the financial management regime take effect?
The financial management regime takes effect from the date of issuance of this decision.
Are previous regulations on financial management of small-scale industrial and handicraft cooperatives still valid?
Previous regulations on financial management of small-scale industrial and handicraft cooperatives inconsistent with this regime are abolished.
What responsibilities do administrative committees of autonomous regions and provinces have in establishing financial management regimes?
Administrative committees of autonomous regions, provinces, and municipalities directly under the central government establish appropriate financial management regimes for supply cooperatives and handicraft production units within agricultural cooperatives.
Toàn văn
Pursuant to …;
Issuing financial management regulations for small-scale industrial and handicraft cooperatives
________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 197-CP dated November 7, 1961 of the Council of Ministers stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Resolution No. 100-CP dated July 3, 1968 of the Council of Ministers on principles for managing the finances of small-scale industrial and handicraft cooperatives and assigning responsibility to the Ministry of Finance to issue financial management regulations for small-scale industrial and handicraft cooperatives.
Pursuant to …;
Article 1. Now issuing financial management regulations for small-scale industrial and handicraft cooperatives, aiming to help cooperatives strengthen economic and financial management, promote production development, practice thrift, expand material infrastructure construction, gradually improve members' living standards, and consolidate collective socialist production relations.
Article 2. Financial management regulations for small-scale industrial and handicraft cooperatives apply to all small-scale industrial and handicraft cooperatives.
Cooperatives engaged in fishing, salt production, transportation, etc., have separate financial management regulations.
Article 3. Provincial People's Committees and municipal people's committees under the central government shall guide the implementation of financial management regulations for small-scale industrial and handicraft cooperatives in accordance with the level of development of small-scale industry and handicrafts, the characteristics of production and business sectors, and the organizational level of cooperatives in their respective localities; lead lower-level people's committees and coordinate with relevant departments at the provincial and municipal levels to regularly inspect and assist cooperatives in implementing state financial management regulations; continuously enhance the financial management capabilities within cooperatives.
Article 4. Based on the financial management regulations for small-scale industrial and handicraft cooperatives, the People's Committees of autonomous regions, provinces, and municipalities directly under the central government shall establish appropriate financial management regulations for supply cooperatives and handicraft production groups.
Based on the financial management regulations for agricultural cooperatives and those for small-scale industrial and handicraft cooperatives, the People's Committees of autonomous regions, provinces, and municipalities directly under the central government shall establish appropriate financial management regulations for the handicraft production sector within agricultural cooperatives.
Article 5.These financial management regulations for small-scale industrial and handicraft cooperatives shall take effect from the date of issuance. All previous provisions regarding the financial management of small-scale industrial and handicraft cooperatives that conflict with these regulations are hereby abolished./.
DEPUTY MINISTER
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