Decision No. 46/2002/QD-BTC on the list of debt supervision for state-owned enterprises with large debts

Decision No. 46/2002/QD-BTC of the Ministry of Finance stipulates the list of debt supervision for state-owned enterprises with large debts, applicable to the Food and General Services Company - Ministry of Trade, Central Vietnam Electrical Appliances Company - Ministry of Trade, and Vinh Phu Textile Company - Ministry of Industry. These enterprises must comply with the reporting regime as prescribed.

Số hiệu46/2002/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýLê Thị Băng Tâm — Thứ trưởng
Cập nhật01/07/2026
NgànhFinance
Lĩnh vựcDebt Borrowing ManagementDomestic Debt RepaymentGovernment External DebtPublic Sector DebtNational Debt and International Aid
Ngày ban hành12/04/2002
Ngày áp dụng12/04/2002
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 46/2002/QD-BTC of the Ministry of Finance stipulates the list of debt supervision for state-owned enterprises with large debts, applicable to the Food and General Services Company - Ministry of Trade, Central Vietnam Electrical Appliances Company - Ministry of Trade, and Vinh Phu Textile Company - Ministry of Industry. These enterprises must comply with the reporting regime as prescribed.

Đối tượng áp dụng

State-owned enterprises listed include the Food and General Services Company - Ministry of Trade, Central Vietnam Electrical Appliances Company - Ministry of Trade, and Vinh Phu Textile Company - Ministry of Industry.

Các điểm cốt lõi

  • The Food and General Services Company - Ministry of Trade → must be included in the list of debt supervision.
  • Central Vietnam Electrical Appliances Company - Ministry of Trade → must be included in the list of debt supervision.
  • Vinh Phu Textile Company - Ministry of Industry → must be included in the list of debt supervision.
  • Enterprises listed must comply with the reporting regime as set forth in Decision No. 47/2001/QD-BTC and Decision No. 91/2001/QD-BTC of the Minister of Finance.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps to strictly manage the debts of state-owned enterprises, preventing loss of control.
  • Negative impact: Enterprises must spend additional time and effort to comply with the reporting regime.

❓ Câu hỏi thường gặp

Which enterprises are included in the list of debt supervision?

The Food and General Services Company - Ministry of Trade, Central Vietnam Electrical Appliances Company - Ministry of Trade, and Vinh Phu Textile Company - Ministry of Industry.

How must enterprises on this list comply with the reporting regime?

In accordance with Decision No. 47/2001/QD-BTC dated May 25, 2001, and Decision No. 91/2001/QD-BTC of the Minister of Finance.

When does this decision take effect?

This decision takes effect from the date of issuance.

How must enterprises on the list of debt supervision comply with the reporting regime?

In accordance with Decision No. 47/2001/QD-BTC and Decision No. 91/2001/QD-BTC of the Minister of Finance.

Which entities are responsible for implementing this decision?

The Director of the Department of Enterprise Finance, the Director-General of the General Taxation Department, the Head of the Office of the Ministry of Finance, and the General Directors (Directors) of state-owned enterprises named in Article 1.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 46/2002/QD-BTC
Hanoi, April 12, 2002

Pursuant to …;

Regarding the list of enterprises under debt supervision with large debts

_____________________________

 THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

Pursuant to the guidance of the Prime Minister in Circular No. 1138/CP-QHQT dated October 29, 1999 on establishing a system to supervise state-owned enterprises with large debts;

At the proposal of the Director of the Enterprise Financial Department.

Pursuant to …;

Article 1: The following state-owned enterprises are included in the list for debt supervision:

1. Food and Service Joint Stock Company - Ministry of Trade.

2. Central Vietnam Electrical Machinery Company - Ministry of Trade.

3. Vinh Phu Textile Company - Ministry of Industry.

Article 2: The enterprises named in Article 1 shall implement the reporting regime according to Decision No. 47/2001/QD-BTC dated May 25, 2001 issued by the Minister of Finance on indicators for supervising state-owned enterprises with large debts, and Decision No. 91/2001/QD-BTC dated September 21, 2001 issued by the Minister of Finance amending and supplementing Decision No. 47/2001/QD-BTC.

Article 3: This Decision shall take effect from the date of signing.

The Director of the Department of Enterprise Finance, the General Director of the Tax General Department, the Head of the Office of the Ministry of Finance, and the General Directors (Directors) of the state-owned enterprises named in Article 1 are responsible for implementing this Decision.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Le Thi Bang Tam
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