Decision No. 51/2007/QD-BTC issues the Accounting System for Social Insurance, stipulating the system of vouchers, accounts, accounting books, and financial reports applicable to social insurance units at the district, provincial level, and nationwide.
适用范围
Social insurance units at the district, provincial level, and nationwide
要点
- Social insurance units must apply the accounting voucher system as prescribed in Part One of the Accounting System.
- The accounting account system is specified in detail in Part Two, ensuring accuracy and transparency in financial management.
- Part Three stipulates the accounting bookkeeping system and accounting forms, helping units to effectively monitor and control accounting transactions.
- The Vietnam Social Security must prepare financial statements in accordance with the provisions set out in Part Four of the Accounting System.
- This Decision replaces previous decisions on the Accounting System for Social Insurance.
🌐 本文件的社会影响
- Strengthening financial management and transparency in social insurance operations
- Assisting social insurance units in performing accounting work and financial control effectively
- Replacing old regulations to create uniformity in the accounting legal system
❓ 常见问题
Which entities does the Accounting System for Social Insurance apply to?
It applies to social insurance units at the district, provincial level, and the Vietnam Social Security.
What previous decision on the Accounting System for Social Insurance does this Decision replace?
It replaces Decision No. 1124-TC/QD/CĐKT dated December 12, 1996, Decision No. 140/1999/QD-BTC dated November 15, 1999, Decision No. 07/2003/QD-BTC dated January 17, 2003, and Decision No. 18/2004/QD-BTC dated February 16, 2004.
What does Part Two of the Accounting System for Social Insurance stipulate?
It stipulates the accounting account system.
全文
Pursuant to …;
REGARDING THE ISSUANCE OF ACCOUNTING REGIMES FOR SOCIAL INSURANCE
___________________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003, and the Government Decree No. 128/2004/NĐ-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law applicable in the field of state accounting;
Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Accounting System for Administrative and Public Institutions issued pursuant to Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance;
At the proposal of the Director of the Department of Accounting Systems and Auditing and the General Director of the Vietnam Social Security,
DECISION:
Article 1. - Issuing the "Accounting System for Social Insurance," which includes:
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Part One: |
Accounting Vouchers System; |
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Part Two: |
Accounting Accounts System; |
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Part Three: |
Accounting Books and Accounting Formats; |
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Part Four: |
Financial Reporting System |
Article 2. - The Accounting System for Social Insurance issued under this Decision shall apply to social insurance units at the district level, provincial level, and the Vietnam Social Security.
Article 3. -This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace the Accounting System for Social Insurance issued under Decision No. 1124-TC/QD/CĐKT dated December 12, 1996, Decision No.140/1999/QD-BTCdated November 15, 1999, Decision No.07/2003/QD-BTCdated January 17, 2003, and Decision No.18/2004/QD-BTCdated February 16, 2004 amending and supplementing Decision No. 1124-TC/QD/CĐKT of the Minister of Finance.
Article 4. -The Chairman of the Management Board, the General Director of the Vietnam Social Security, the Director of the Department of Accounting Systems and Auditing, the Head of the Ministry's Office, and the Heads of relevant units under the Ministry of Finance are responsible for guiding and supervising the implementation of this Decision./.
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DEPUTY MINISTER DEPUTY MINISTER (signed) ĐỖ HOÀNG TUẤN ANH |
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