Decision No. 769-TC/QĐ/TCCB of 1997 by the Ministry of Finance issued the Regulation on the organization of training for chief accountants of state-owned enterprises, to be uniformly applied throughout the country. This regulation aims to equip knowledge and improve the level of chief accountants, while standardizing the management skills in finance and accounting of the group of chief accountants.
适用范围
Chief accountants, deputy chief accountants of state-owned enterprises; General accountants of state-owned enterprises who have graduated from a university or college majoring in finance-accounting and have at least three years of practical work experience in accounting.
要点
- The subjects eligible for training are chief accountants, deputy chief accountants of state-owned enterprises; General accountants of state-owned enterprises who have graduated from a university or college majoring in finance-accounting and have at least three years of practical work experience in accounting (Article 2).
- The agencies and units authorized to organize training courses for chief accountants include the Ministry of Finance, universities specializing in accounting education, and the Vietnam Association of Accountants (Article 4).
- The certificate of training for chief accountants is issued by the agency or unit organizing the course but must be registered with the Ministry of Finance. This certificate is valid for five years from the date of issuance (Articles 9 and 10).
- The training program for chief accountants consists of two parts: general knowledge and specialized knowledge, with a total duration of eight weeks (384 hours) (Article 11).
- Trainees will be awarded a certificate if they meet two conditions: attending at least 80% of the class time and achieving a minimum score of 5 out of 10 in all examinations (Article 8).
🌐 本文件的社会影响
- Positive impact includes enhancing the professional expertise of chief accountants, thereby improving financial management in state-owned enterprises.
- Negative impact includes the time and economic costs for trainees to participate in the training.
❓ 常见问题
Who are the subjects eligible for training for chief accountants?
The subjects eligible for training are chief accountants, deputy chief accountants of state-owned enterprises; General accountants of state-owned enterprises who have graduated from a university or college majoring in finance-accounting and have at least three years of practical work experience in accounting (Article 2).
Which agencies and units are authorized to organize training courses?
The agencies and units authorized to organize training courses for chief accountants include the Ministry of Finance, universities specializing in accounting education, and the Vietnam Association of Accountants (Article 4).
How long is the validity period of the certificate of training for chief accountants?
The certificate of training for chief accountants is issued by the agency or unit organizing the course but must be registered with the Ministry of Finance. This certificate is valid for five years from the date of issuance (Articles 9 and 10).
What does the training program for chief accountants consist of?
The training program for chief accountants consists of two parts: general knowledge (seven topics - 184 hours) and specialized knowledge (six topics - 200 hours), with a total duration of eight weeks (384 hours) (Article 11).
What conditions must trainees meet to be awarded a certificate?
Trainees will be awarded a certificate if they meet two conditions: attending at least 80% of the class time and achieving a minimum score of 5 out of 10 in all examinations (Article 8).
全文
Pursuant to …;
Von promulgating "Regulations on the organization of training for Chief Accountants of State-owned Enterprises"
_________________________________
THE MINISTER OF FINANCE
Pursuant to Government Decree No. 15/CP dated March 2, 1993 on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to 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 Accounting and Statistics Ordinance issued pursuant to Decree No. 6-LCT/HĐNN8 dated May 20, 1988 of the Chairman of the State Council;
Pursuant to the Charter of Chief Accountants of State-Owned Enterprises issued pursuant to Decree No. 26-HĐBT dated March 18, 1989 of the Council of Ministers;
Based on the proposal of the Director of the Accounting System Department, the Director of the Cadre Organization and Training Department.
Pursuant to …;
Article 1. Now promulgates the "Regulations on the organization of training for Chief Accountants of State-owned Enterprises" to be uniformly applied throughout the country.
Article 2. This Decision shall take effect fifteen days from the date of signature and replace Decision No. 159 TC/CĐKT dated September 15, 1989 of the Minister of Finance.
Article 3. The Directors of the Cadre Organization and Training Department, the Accounting System Department, the General Director of the State Capital and Asset Management General Department at Enterprises, the Head of the Ministry of Finance's Office, and related organizations and units are responsible for implementing this Decision.
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Vu Mong Giao (Signed) |
REGULATIONS
ON THE ORGANIZATION OF TRAINING FOR CHIEF ACCOUNTANTS OF STATE-OWNED ENTERPRISES
(Issued together with Decision No. 769 TC/QĐ/TCCB dated October 23, 1997 of the Minister of Finance)
Article 1. The training of Chief Accountants of State-owned Enterprises (hereinafter referred to as training for Chief Accountants) aims to:
1. Equip learners with basic knowledge, advanced specialized knowledge, and new knowledge both domestically and internationally regarding economics, finance, accounting, auditing...
2. Enhance the ability to organize information systems serving economic decisions; management skills in economics and finance; organizational skills for internal auditing by Chief Accountants in enterprises to bring enterprise management into compliance with regulations and laws.
3. Standardize the level and knowledge of financial and accounting management for the cadre of Chief Accountants of State-owned Enterprises.
Article 2. The subjects of training include:
1. Chief Accountants and Deputy Chief Accountants of State-owned Enterprises.
2. General accountants of State-owned Enterprises.
These subjects must have graduated from a university or specialized secondary school in economics with a major in finance-accounting. If they have a university degree, their minimum actual work experience in accounting must be three years; if they have a specialized secondary school degree, their minimum actual work experience in accounting must be five years, including at least one year as a general accountant or Deputy Chief Accountant; they must not have any violations or shortcomings in complying with economic and financial management policies and regulations during their work period.
Article 3. The training of Chief Accountants may be organized in centralized or non-centralized forms, but must ensure sufficient time, content, and program as prescribed.
Article 4. The following agencies and units have the right to organize classes for training Chief Accountants:
1. The Ministry of Finance and its subordinate units as follows:
+ Universities and specialized secondary schools of finance and accounting under the Ministry of Finance.
+ The State Capital and Asset Management General Department at Enterprises.
+ The Financial Cadre Training Center under the Ministry of Finance.
2. Universities of Economics that offer specialized training in accounting.
3. The Vietnam Association of Accountants.
Article 5. Prior to opening a training class for Chief Accountants, the agencies and units organizing the class must register the opening of the class with the Ministry of Finance (through the Department of Organization and Training). The registration dossier for the training class includes:
+ Decision on opening the class (accompanied by a list of trainees)
+ Decision on the Steering Committee of the class.
+ Plan for opening the class (target audience for training, time, location, and training format).
+ Content of the program and schedule of training.
+ Lecturers and study materials. Only classes for training Chief Accountants organized by the agencies and units mentioned in Article 4 and registered with the Ministry of Finance according to the above regulations will be eligible to receive a registration number for the training certificate from the Ministry of Finance.
Article 6. When opening a training class for Chief Accountants, the agencies and units organizing the class need to carry out the following tasks:
+ Establish internal rules for managing the class.
+ Organize exams and assessments to evaluate learning outcomes.
Article 7. At the end of each topic (or cluster of topics), an examination (or test) must be organized. The examination can be conducted in writing or through oral questioning but must ensure coverage of both theoretical and practical components, and the exam questions must be within the scope of the curriculum and must assess the level of each trainee.
Upon completion of the training class, the units organizing the class must submit a report on the situation and learning outcomes of the trainees to the Ministry of Finance (through the Department of Organization and Training). Trainees' learning outcomes are evaluated based on the following categories: Excellent, Good, Average, according to the classification criteria of the Ministry of Education and Training and are recorded on the training certificate for Chief Accountants.
Article 8. Trainees who are issued a training certificate must meet the following two conditions:
+ Ensuring attendance in class (at least 80% of the time specified for one topic).
+ All examination papers must score 5 points or higher (on a scale of 10). Trainees have the right to retake examinations for unsatisfactory papers, but this cannot exceed one-fourth of the total number of examination papers and they may only retake the examination once.
Article 9. The training certificate for Chief Accountants (Certificate of Completion of the Chief Accountant Training Program) is issued and uniformly managed by the Ministry of Finance throughout the country.
The training certificate for Chief Accountants is issued by the agency or unit that decides to open the class, and the certificate number is registered uniformly at the Ministry of Finance. The Ministry of Finance only issues certificate numbers to eligible trainees.
The training certificate for Chief Accountants is one of the important bases for considering the appointment of Chief Accountants.
Article 10. The training certificate for Chief Accountants is valid for five years from the date of issuance. For previous training classes, only certificates registered through the finance authority will be recognized, and those certificates are also only valid for three years from the date this Regulation was promulgated.
Article 11. The content of the Chief Accountant training program is stipulated as follows:
Total duration: 8 weeks (excluding examination time)
(8 weeks x 6 days/week x 8 hours/day = 384 hours)
A. General Knowledge Section: Consists of 7 topics - 184 hours
+ Topic 1: Microeconomics: 24 hours
+ Topic 2: Marketing: 24 hours
+ Topic 3: Foreign Economic Relations: 24 hours
+ Topic 4: Economic Law: 32 hours
+ Topic 5: Financial Management in State-Owned Enterprises: 32 hours
+ Topic 6: Payment and Credit in State-Owned Enterprises: 24 hours
+ Topic 7: Financial Management in Foreign-Invested Enterprises: 24 hours.
B. Professional Knowledge Section: Consists of 6 topics - 200 hours.
+ Topic 8: Accounting Work Organization in State-Owned Enterprises and the Role of the Chief Accountant: 32 hours
+ Topic 9: Financial Accounting: 32 hours
+ Topic 10: Management Accounting and Project Investment Appraisal: 32 hours
+ Topic 11: Corporate Financial Reporting: 32 hours
+ Topic 12: Financial Activity Analysis in Enterprises: 40 hours
+ Topic 13: Auditing and Internal Auditing: 32 hours
Article 12. The Director of the Cadre Organization and Training Department shall take the lead in coordinating with the Director of the Accounting System Department to organize the management and regular inspection of the implementation of this Regulation.
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