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Circular No. 48/2017/TT-BQP on Financial Supervision and Evaluation of Business Effectiveness for State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense

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.

Document No.48/2017/TT-BQP
Document typeCircular
Issuing authorityMinistry of National Defense
Signed byThượng Tướng Trần Đơn — Thứ trưởng
Updated17/06/2026
SectorNational Defense
FieldSalt Industry
Issued date05/03/2017
Effective date20/04/2017
Expiry date—
StatusIn effect
✦ Smart summary

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.

Scope of application

State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense

Key points

  • 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).

🌐 Social impact of this document

  • 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.

❓ Frequently asked questions

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.

Full text

MINISTRY OF NATIONAL DEFENSE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 48/2017/TT-BQP
Hanoi, March 5, 2017

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./.

Place of Receipt:
-đượnh đạ°Commercial Bank CThe Water Resources Service, Forest Service, and Fisheries Service continue to operate according to current legal provisions until the Prime Minister decides on their functions, tasks, powers, and organizational structures.National Defense (để report);
- Government Office;
- Agencies and units directly subordinate to the Ministry;organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.ác C
- Cng ty CP with state capitalnghuộc the Ministryorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Cục Inspection;
- a legal document QPPL/Btr Justice;|||ng newspaper, Government Portal;
- Legal Affairs Department of the Ministry of National Defense;
Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry;ng- Government Portal
Information Portalg electronicđổ Ministry of National Defense;
- File: VT, THBĐ; Tr108.

                                                           Notarized by THE MINISTER
                                                           DEPUTY MINISTER                                                          (Signed)


                                               Senior General Tran Don

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Relations map

↑ Basis & documents that affect this document
Based on 3
91/2015/NĐ-CP Nghị định số 91/2015/NĐ-CP Về đầu tư vốn nhà nước vào doanh nghiệp và quản lý, sử dụng vốn, tài sản tại doanh nghiệp Expired 87/2015/NĐ-CP Nghị định số 87/2015/NĐ-CP Về giám sát đầu tư vốn nhà nước vào doanh nghiệp; giám sát tài chính, đánh giá hiệu quả hoạt động và công khai thông tin tài chính của doanh nghiệp nhà nước và doanh nghiệp có vốn nhà nước Expired 99/2012/NĐ-CP Nghị định số 99/2012/NĐ-CP Về phân công, phân cấp thực hiện các quyền, trách nhiệm, nghĩa vụ của chủ sở hữu nhà nước đối với doanh nghiệp nhà nước và vốn nhà nước đầu tư vào doanh nghiệp Expired
Referenced by 2
105/2018/TT-BQP Thông tư số 105/2018/TT-BQP Sửa đổi, bổ sung một số điều của Thông tư số 147/2016/TT-BQP ngày 21 tháng 9 năm 2016 của Bộ trưởng Bộ Quốc phòng Quy định về quản lý Người giữ chức danh, chức vụ tại doanh nghiệp là công ty trách nhiệm hữu hạn một thành viên mà nhà nước nắm giữ 100% vốn điều lệ do Bộ Quốc phòng quản lý và Người đại diện phần vốn nhà nước tại doanh nghiệp mà Nhà nước nắm giữ trên 50% vốn điều lệdo Bộ Quốc phòng làm chủ sở hữu Expired 04/VBHN-BQP Văn bản hợp nhất số 04/VBHN-BQP Thông tư liên tịch Hướng dẫn thực hiện Quyết định số 290/2005/QĐ-TTg ngày 08 tháng 11 năm 2005 về chế độ, chính sách đối với một số đối tượng trực tiếp tham gia kháng chiến chống Mỹ cứu nước nhưng chưa được hưởng chính sách của Đảng và Nhà nước In effect
48/2017/TT-BQP
Circular No. 48/2017/TT-BQP on Financial Supervision and Evaluation of Business Effectiveness for State-Owned Enterprises and Enterprises with State Capital under the Ministry of National Defense
In effect
↓ Documents affected by this document
References 3
206/2013/NĐ-CP Nghị định số 206/2013/NĐ-CP Về quản lý nợ của doanh nghiệp do Nhà nước nắm giữ 100% vốn điều lệ Expired 200/2014/TT-BTC Thông tư số 200/2014/TT-BTC Hướng dẫn Chế độ kế toán Doanh nghiệp Expired 219/2015/TT-BTC Thông tư số 219/2015/TT-BTC Hướng dẫn một số nội dung của Nghị định số 91/2015/NĐ-CP ngày 13 tháng 10 năm 2015 của Chính phủ về đầu tư vốn nhà nước vào doanh nghiệp và quản lý, sử dụng vốn, tài sản tại doanh nghiệp Expired

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