Chỉ thị 748-TTg năm 1996 thực hiện Quy chế quản lý tài chính và hạch toán kinh doanh đối với doanh nghiệp Nhà nước kèm theo Nghị định 59/CP do Thủ tướng Chính phủ ban hành

DIRECTIVE

ON THE IMPLEMENTATION OF THE REGULATION ON FINANCIAL MANAGEMENT AND BUSINESS COST-ACCOUNTING BY STATE ENTERPRISES ISSUED TOGETHER WITH DECREE No.59-CP OF OCTOBER 3, 1996 OF THE GOVERNMENT

In order to basically renew the mechanism of financial management of the State enterprises, to further enhance their financial autonomy and responsibility in business activities and in the use of State capital and property; at the same time, to ensure close inspection and supervision by competent State management agencies over the financial management by State enterprises, to contribute to raising the efficiency of their activities, on October 3, 1996 the Government issued "The Regulation on Financial Management and Business Cost-Accounting by State Enterprises" together with Decree No.59-CP.

The Prime Minister requests that the Ministries, branches, localities and State enterprises observe the following assignment of responsibilities in the implementation of the just promulgated Regulation:

1. The Ministry of Finance:

- To promulgate in October 1996 legal documents guiding the implementation of the above Regulation, including:

+ The Regime on the management of State capital and property at State enterprises;

+ The Regime on the management, utilization and depreciation of fixed assets;

+ The Regime on the management of business expenditures and production cost;

+ The Regime on the establishment of reserve funds for price reduction;

+ The Regime on profit distribution and management of funds;

+ The Regime on auditing, publicizing financial norms and other related matters.

- To readjust the "Model Financial Regulation of the State Corporations" in accordance with the provisions of the above Regulation.

- To readjust the accounting regime applied to enterprises in conformity with the Regulation on Financial Management and Business Cost-Accounting by State Enterprises and legal documents guiding their implementation.

- To organize training courses on the Regulation on Financial Management and Business Cost-Accounting by State enterprises issued together with Decree No.59-CP of the Government and the legal documents issued by the Ministry of Finance guiding other Ministries, branches, localities and State enterprises (including the Managing Boards, the General Directors or Directors of enterprises and the Chief Accountants) for unified implementation.

- To take measures to reorganize the work of accounting and cost-accounting and the management of business expenditures; to organize the inspection of the establishment and use of various funds in State enterprises until the end of 1996, to propose to the Prime Minister measures to remit parts of the remaining bonus and welfare funds in those enterprises which are left with too large unused amounts (by the end of 1996) into the State budget, so as to help settle the question of wage and salary in the 1997 State budget plan.

2. The Ministry of Labor, War Invalids and Social Affairs:

- To promulgate before December 1996 legal documents guiding the elaboration and registration of labor norms and wage units to be implemented in early 1997 by State enterprises with a view to regularizing the management of labor and wage, ensuring that wage be really an economic lever to encourage business development and that wage is closely linked to productivity, quality and business efficiency of each enterprise and laborer.

- To plan the direction and guidance for the training of cadres and managers of enterprises as well as for employees involved in the work of labor and wage in the Ministries, branches, localities and State enterprises so that they may immediately elaborate, readjust, examine and ratify the wage unit per unit of product or service in each branch and trade and other contents in accordance with the regulations of the State.

- To organize the examination and inspection of the implementation of the labor and wage policies in enterprises so that measures can be taken to handle matters promptly and lawfully.

- To quickly submit to the Government for promulgation of a mechanism to reform the management of wage and bonuses in State enterprises.

3. The Ministers, the Heads of the ministerial-level agencies and the agencies attached to the Government, the Presidents of the People’s Committees of the provinces and cities directly under the Central Government, the Managing Boards of State Corporations and State Companies and other State economic organizations shall have to coordinate with the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs in guiding and inspecting the implementation of the Regulation on Financial Management and Business Cost-Accounting by State Enterprises.

4. The General Confederation of Trade Unions of Vietnam is requested to launch a widespread campaign among trade unions of branches and grassroots units as well as trade unions members in State enterprises to further raise the laborers’ sense of collective mastery in inspecting and supervising, together with the State, the financial operations of enterprises in accordance with the regulations of the State.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]