Circular No. 48/2017/TT-BQP promulgates the Regulations on Financial Supervision and Evaluation of Business Effectiveness for State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense. This document provides detailed provisions on financial supervision and evaluation of business effectiveness for the aforementioned enterprises to ensure strict management of state capital.
Đối tượng áp dụng
State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense
Các điểm cốt lõi
- The Ministry of National Defense must conduct financial supervision over the aforementioned enterprises (Article 3).
- The enterprises must report their financial situation and business effectiveness periodically to the owner entity (Article 4).
- The Ministry of National Defense shall carry out evaluations of business effectiveness of the enterprises in accordance with the regulations (Article 5).
- The enterprises must disclose financial information and supervision results as required (Article 6).
- This Regulation replaces Circular No. 161/2014/TT-BQP from the date it comes into effect (Article 2).
🌐 Tác động xã hội từ văn bản này
- Strengthening financial management and evaluation of business effectiveness of State-Owned Enterprises under the Ministry of National Defense.
- Reducing risks of ineffective use of state capital.
- The enterprises must implement additional reporting and supervisory procedures which may increase internal management costs.
❓ Câu hỏi thường gặp
Which enterprises does this Circular apply to?
It applies to State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense.
How must the enterprises implement periodic financial reports?
They must report their financial situation and business effectiveness as prescribed by the owner entity (Article 4).
Which Circular does this replace?
Replaces Circular No. 161/2014/TT-BQP from the date it comes into effect.
Toàn văn
CIRCULAR
Issuing Financial Supervision Regulations and Effectiveness Evaluation for State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense under the Ministry of National Defense
Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;
Pursuant to Decree No. 99/2012/NĐ-CP dated November 15, 2012 of the Government on the division of responsibilities and authorities of state owners towards state-owned enterprises and state capital invested in enterprises;
Pursuant to Decree No. 87/2015/NĐ-CP dated October 6, 2015 of the Government on supervision of state capital investment in enterprises, financial supervision, effectiveness evaluation, and financial information disclosure of state-owned enterprises and enterprises with state capital;
Pursuant to Decree No. 91/2015/NĐ-CP dated October 13, 2015 of the Government on state capital investment in enterprises and management and utilization of capital and assets in enterprises.
At the proposal of the Director of the Financial Department of the Ministry of National Defense;
The Minister of National Defense issues this Circular on Financial Supervision Regulations and Effectiveness Evaluation for State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense.
Article 1. These Financial Supervision Regulations and Effectiveness Evaluation for State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense are hereby attached to this Circular.
Article 2. This Circular takes effect from April 20, 2017 and applies to fiscal year 2016 onwards; it replaces Circular No. 161/2014/TT-BQP dated November 10, 2014 of the Ministry of National Defense guiding certain contents regarding financial supervision and effectiveness evaluation for enterprises under the ownership of the Ministry of National Defense and enterprises with capital from the Ministry of National Defense.
Article 3
1. The Chief of General Staff, Director of the Political Bureau, Heads of agencies, units, enterprises, and related individuals are responsible for implementing this Circular.
2. In the course of implementation, in case of difficulties, agencies, units, and enterprises shall promptly report to the Ministry of National Defense (through the Finance Department) for consideration and resolution./.
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Place of Receipt: |
Notarized by THE MINISTER
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