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| THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
| No. 59-CP | Hanoi ,October 03,1996 |
ISSUING THE REGULATION ON FINANCIAL MANAGEMENT AND BUSINESS COST-ACCOUNTING AT STATE ENTERPRISES
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to the Law on State Enterprises of April 20, 1995;
At the proposal of the Minister of Finance,
DECREES:
The earlier provisions on financial management and business cost accounting of State enterprises (listed in the attached appendix and other relevant documents) which are contrary to this Decree are now annulled.
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ON BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Phan Van Khai
ON FINANCIAL MANAGEMENT AND BUSINESS COST-ACCOUNTING AT STATE ENTERPRISES
(issued together with Decree No.59-CP of October 3, 1996 of the Government)
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In addition to the provisions of this Regulation, each State corporation and its member enterprise shall also apply the provisions of its Financial Regulation issued by the corporation’s Managing Board and approved by the Ministry of Finance, which must be consistent with the Law on State Enterprises, with this Regulation and the model Financial Regulation of State corporations..
Article 2.- In this Regulation, the following terms shall be construed as follows:
1. "Prescribed capital of a State enterprise" is the minimum capital required by law for the establishment of a State enterprise in each business line.
2. "Statutory capital of a State enterprise" is the capital stated in the statute of a State enterprise.
3. "Mobilized capital of a State enterprise" is the capital mobilized by a State enterprise through issuing bonds, accepting capital contribution(s); borrowing capital from Vietnamese and foreign organizations and individuals and other forms as prescribed by law to serve its business activities.
4. "Assets of a State enterprise" include the tangible fixed assets; the intangible fixed assets; the mobile assets like materials, raw materials, fuel, goods, capital in cash, amounts to be collected, short-term and long-term financial investments, and expenditures for the completion of ongoing capital constructions.
5. "Investment outside a State enterprise" means that a State enterprise uses its assets or capital to buy shares, to contribute to a joint venture(s) and other investment forms as prescribed by law with a view to increasing its revenues or performing the State assigned tasks.
MANAGEMENT AND USE OF CAPITAL AND ASSETS
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When there is a change in its statutory capital a State enterprise must make public its new statutory capital according to the guidance of the Ministry of Finance. In cases where the statutory capital of an enterprise is lower than the prescribed capital set for the business lines conducted by the enterprise, the agency competent to decide the establishment of such enterprise must either allocate an additional capital to the enterprise or reduce its business lines or declare its bankruptcy in accordance with the Law on Bankruptcy.
In addition to its initial statutory capital, an enterprise must mobilize by itself more capital to develop its business and take responsibility for such a mobilization of capital. The State enterprise has the obligation to receive, manage and effectively use the capital and resources assigned by the State, continuously improve its business efficiency, preserve and develop its capital. It must take limited civil liability for its business activities before law within the amount of its capital, including the State-allocated capital.
The capital allocated by the State to corporations shall also include the capital of their members.
Article 6.- An enterprise shall have the responsibility to:
1. - Open a ledger, accurately monitor all the assets and capital under its management and use them in accordance with current cost-accounting and statistical regimes, and report in time the use and fluctuation of its assets and capital.
2. Regularly examine and take stock of its debts, determine and categorize the debts not yet recovered and analyze the possibility of recovery so as to take appropriate measures.
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2. With regard to independent enterprises re-established by merging with or separating from other enterprises, all remaining financial issues must be determined and thoroughly settled before they are allocated capital;
3. The delivery of capital must be carried out not later than 60 days after the enterprise is granted a business registration certificate;
4. The State financial agency shall be the deliverer of capital;
5. The Chairman of the Managing Board and the General Director or Director (for an enterprise with a Managing Board) or the Director (for an independent enterprise without a Managing Board) shall sign to the receipt of capital.
6. With regard to corporations established by Decision No.90-TTg and Decision No.91-TTg of March 7, 1994 of the Prime Minister, the handover and receipt of capital must be witnessed by the Head of the agency that decides the establishment of the enterprise.
Not later than 30 days after receiving the capital from the State, the corporation must reassign it to the member enterprises. Within 15 days after reassigning capital to its member enterprises, the corporation must notify the results of the capital reassignment to the State financial agency and the Head of the agency that decides the establishment of the enterprise.
In a State corporation, the General Director shall preside over the transfer of assets among the member enterprises under the plan already approved by the Managing Board. Within 10 days after a transfer of assets is effected, the corporation must notify the results of the asset transfer to the State financial agency and the Head of the agency that decides the establishment of the enterprise.
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Investment outside an enterprise must comply with the provisions of law and ensure the principle of efficiency, preservation and development of capital and increase of income without affecting the major business tasks assigned by the State to the enterprises.
2. The Managing Board (for an enterprise with a Managing Board) or the Director (for an independent enterprise without a Managing Board) shall decide the plan on a joint venture with a Vietnamese party(ies). Where a State enterprise uses State-owned capital and assets as contribution to a joint venture with a foreign investor(s), the Managing Board (for an enterprise with a Managing Board) or the Director (for an independent enterprise without a Managing Board) shall submit such joint venture plan to the Head of the agency that decides the establishment of the enterprise for approval or decides itself/himself/herself if so mandated in writing by the Head of such agency. Within 15 days after the Head of the agency that decides the establishment of the enterprise approves or the enterprise decides by itself the joint venture plan, the enterprise must report it in writing to the State financial agency.
For an independent enterprise without a Managing Board, when using the State-owned capital and assets as contribution to a joint venture with private or collective owners, it must conduct a feasibility study or justify the joint venture plan which shall be considered and evaluated by a competent financial agency and must be approved by the Head of the agency that decides the establishment of the enterprise.
3. A State enterprise shall not be allowed to invest in a non-State enterprise where the chief executive officer or principal owner is a spouse, parent or offspring of the Chairman of the Managing Board, General Director or Director.
4. The Managing Board, General Director or Director (for an enterprise with a Managing Board), or the Director (for an independent enterprise without a Managing Board) shall have to appoint representatives to participate in the management, supervision and examination of the use of the capital contributed to another enterprise; shall take responsibility for the efficiency, preservation and development of the contributed capital, and for the collection of profits therefrom.
5. The purchase of shares must comply with current provisions of law.
Article 12.- For a corporation, its General Director shall, with the mandate of its Managing Board, decide the mobilization of its fixed assets depreciation capital and the funds of its independent cost-accounting member enterprises to meet the corporation�s requirement of concentrated investment in the form of borrowing and repayment at an internal interest rate.
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1. Observing the State regime on the management and use of capital and assets;
2. Buying property insurance as prescribed;
3. Being allowed to put the following reserves into the business expenditure account:
a/ The reserve for the reduction of prices of inventories i.e. the reduction of the prices of unsold supplies and goods projected for the subsequent business cycle.
b. The reserve for the reduction of the value of bad debts i.e. the projected lost value of debts to be recovered, which may occur in the subsequent business cycle because the debtors are unable to repay.
c. The reserve for the reduced value of various types of stocks in financial activities.
The Ministry of Finance shall guide the setting up and use of the reserves defined in Item 3 of this Article.
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a. Inventorying and re-appraising its assets by decision of the State;
b. Equitizing and diversifying its ownership form;
c. Using its assets to enter into joint venture, contribute shares (upon the contribution or return of assets);
d. Adjusting the prices to ensure the real value of its assets.
2. The inventory-taking and re-appraisal of assets must comply with the State regulations. Any increase or decrease in the value of an enterprise�s assets as a result of the reappraisal shall be accounted for in the State capital at the enterprise.
Article 15.- A loss of a State enterprise�s assets is a loss or damage which reduces the value of the enterprise�s assets due to subjective or objective causes.
The enterprise concerned must clearly identify the causes of the asset loss, the value of the loss and take concrete remedy solutions.
1. For losses due to subjective causes, the enterprise must identify the extent of the loss caused by each person involved and force him/her to compensate.
2. For losses due to objective causes, the Managing Board (for an enterprise with a Managing Board) or the Director (for an independent enterprise without a Managing Board) shall draw up a plan to deal with the asset loss and submit it to the financial agency which shall have to consult the Head of the agency that decides the establishment of the enterprise for decision or report it to the Prime Minister for decision.
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An enterprise may use the depreciation of its fixed assets to reinvest, replace or renew its fixed assets and meet other business requirements as prescribed by the State.
2. The use of assets for lease, mortgage or pledge must comply with the provisions of the Civil Code and other State regulations.
3. If an enterprise wants to lease, mortgage or pledge its State-owned assets that constitute a major part or the whole of the main technological chain or assets of great value as stipulated by the Ministry of Finance, such lease, mortgage or pledge must be first evaluated by a competent financial agency and then considered and decided by the Head of the agency that decides the establishment of the enterprise.
2. When selling its assets, an enterprise must determine the price of the assets and hold an auction as prescribed by law.
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2. Upon liquidation of its assets, an enterprise must set up a Liquidation Council. If it wants to sell the liquidated assets, it must hold an auction as prescribed by law.
3. The difference between the earnings from the liquidation of assets and the remaining value of the liquidated assets plus the liquidation cost must be accounted for in the enterprise�s business results.
TURNOVER, COSTS AND BUSINESS RESULTS
Products, goods and services which are donated, presented, given away or consumed within an enterprise shall be also accounted for in determining the turnover.
The moment for determining the turnover is the time when a buyer accepts payment, whether it is received or not.
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Revenues deriving from investment outside an enterprise, trading in bonds debentures and shares; lease of assets; joint ventures and share contributions; cooperation activities; interests on deposits and loans; collection of fines, recovery of forgiven debts, unused amounts of the reserves deducted from the preceding years, and other revenues.
1. When performing the above-mentioned tasks all the following conditions must be ensured:
a/ The tasks are assigned by the State (decided by the Government or, by Government mandate given to the Minister of the Ministry managing the economic-technical branch or the President of the People�s Committee of a province or city directly under the Central Government, who shall make the decision, after consulting with the Minister of Finance);
b/ Satisfying the terms on time, quantity, quality and price.
2. The Ministry of Finance shall stipulate a detailed regulation on the allocation of allowances and price subsidies from the State budget.
Article 23.- An enterprise must account all the following expenditures arising in a fiscal year:
1. Business expenditures of the enterprise including:
a/ Cost of materials and raw materials i.e. the value of all the materials and raw materials which the enterprise uses in business operations;
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c/ Salaries i.e. all the salaries, wages and other payable salary-related costs;
d/ Deductions as prescribed by the State such as social insurance, medical insurance and trade union expenditures;
e/ Depreciation of fixed assets i.e. the depreciation deducted as prescribed of all the fixed assets of the enterprise;
f/ Cost of services procured from outside i.e. are all the expenditures paid to organizations and individuals outside the enterprise for their services provided at the enterprise’s request such as transportation, electricity and water supply, telephone, repair of fixed assets, consultancy, auditing, advertisement, property insurance, brokerage, agential activities, import-export by trust and other services;
g/ Other pecuniary expenditures include the license tax, the land use tax or land rent, natural resource tax, housing tax; spendings on reception and external relation activities; labor insurance cost, interests on borrowings for business purposes; deductions to fund the managerial cost of the higher level; contributions to the professional association of which the enterprise is a member and other expenditures.
h/ Other expenditures which the enterprise shall be allowed to account for in the business expenditures:
- The price reduction reserves deducted under Item 3, Article 13 of this Regulation;
- Severance allowances for laborers as prescribed in Decree No.198-CP of December 31, 1994 of the Government stipulating in detail and guiding the implementation of a number of Articles of the Labor Code on labor contracts.
2. Other operational costs of an enterprise include:
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1. Losses in joint venture and/or cooperation activities, losses in other investment activities;
2. Damage compensations subsidized by the Government or paid by the damaging party(ies) or insurance companies;
3. Spendings for overseas trips, which are in excess of the prescribed expenses set by the State;
4. Expenditures which should be covered by the non-business fund, the welfare and reward funds;
5. Regular and irregular difficulty allowances;
6. Rewards such as productivity reward, innovation reward, thrift reward, emulation reward (these rewards derive from the reward fund of the enterprise);
7. Lunch allowances (if any)
8. Donations to the local authorities, mass and social organizations and other agencies;
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10. Expenses on specialists’ service in capital construction projects or scientific research or training projects covered by other funding sources;
11. Expenditures covered by other funding sources.
Article 25.- Determination of the production cost of products and services:
1. The production cost of products and services includes:
a/ Cost of direct materials i.e. the cost of raw materials, fuel and materials directly used for the creation of products and services;
b/ Cost of direct labor including salaries, wages and deducted sums of workers directly producing goods and services payable by an enterprise as prescribed.
c/ General production costs including the expenditures for production and processing activities of workshops (or business units) directly producing goods and services such as the costs of materials, small working tools, depreciation of the fixed assets of the workshops (business units); salaries and prescribed deductions from salaries of the personnel, cost of services procured from outside, other pecuniary costs arising in the workshops (business units).
2. The total cost of goods or services already consumed include:
a/ Production cost of goods or services already consumed;
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c/ Managerial cost including the expenditures on the enterprise’s executive and managerial apparatus, expenditures related to the business operations of the enterprise such as the cost of small working tools, depreciation of fixed assets in service of the enterprise’s executive and managerial apparatus; salaries and prescribed deductions from the salaries of the enterprise�s executive and managerial apparatus; costs of services procured from outside; other pecuniary expenses arising in the enterprise like expenditures on reception and public and external relation activities, severance allowances for laborers as prescribed in Decree No.198-CP of December 31, 1994 of the Government stipulating in detail and guiding the implementation of a number of articles of the Labor Code; price reduction reserves deducted under Item 3, Article 13 of this Regulation; deductions to fund the managerial cost of the higher level, and other expenditures.
2. On the basis of its registered labor norms and the salary regime prescribed by the State, an enterprise shall formulate its salary unit price per unit of product or service and submit it to the competent agency for approval.
Periodically, the competent agencies shall check the labor norms and salary unit price of an enterprise against its labor productivity growth rate and salaries so as to make appropriate adjustments.
3. The total payroll of employees and workers in an enterprise (including the Managing Board and Control Commission, if any) must be computed on the basis of the salary price unit and business results of the enterprise (the volume of products turned out or services provided). Even if an enterprise faces with difficulties in its business activities, it still has to ensure the minimum basic salary for its employees and workers.
The use of the salary fund for other purposes is strictly forbidden.
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Turnover of up to 5 billion VND: the actual expenditure shall not exceed 5% of the actual turnover;
Turnover of more than 5 billion VND to 10 billion VND: the additional expenditure shall not exceed 2% of the increased amount of turnover;
Turnover of more than 10 billion VND to 50 billion VND: the additional expenditure shall not exceed 1% of the increased amount of turnover;
Turnover of more than 50 billion VND to 100 billion VND: the additional expenditure shall not exceed 0.5% of the increased amount of turnover;
Turnover of more than 100 billion VND to 500 billion VND: the additional expenditure shall not exceed 0.2% of the increased amount of turnover;
Turnover of more than 500 billion VND: the additional expenditure shall not exceed 0.1% of the increased amount of turnover;
2. Expenditures on labor insurance, skill training and fostering must be based on the prescribed regime and level of expenditures.
3. The member enterprises of a corporation shall make deductions to fund the managerial expenses of the corporation by decision of its General Director on the basis of the plan approved by the corporation’s Managing Board. If the corporation does not use up the fund, it can carry forward the left-over to the subsequent year and if it overspends the fund, the excessive expenditure can be accounted for in the business expenditures of the year.
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1. The profit from business operations is the difference between the turnover of business activities minus the total cost of products, goods or services already consumed and taxes paid under the provisions of law (except the profit tax).
2. The profit from other operations is the difference between the revenues from other activities minus the cost of such activities and taxes paid under the provisions of law (except the profit tax).
1. To pay the profit tax as prescribed by law;
2. To pay a fee for the use of the State budget capital;
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4. To make up for losses not yet subtracted from the pre-tax profit;
5. With regard to State enterprises doing business in a number of specific branches which must, as prescribed by law, set up special funds from their profits, after having paid the amounts defined in Items 1, 2, 3 and 4 above they must make deductions to set up these funds according to the rates prescribed by the State.
6. The remaining profit, after the amounts defined in Items 1, 2, 3, 4 and 5 (if any) of this Article are deducted, shall be subtracted to set up various funds according to the following rates::
a/ The development investment fund: the minimum deduction rate is 50%;
b/ The financial reserve fund: Deduction rate is 10% and the maximum balance of this fund must not exceed 25% of the statutory capital;
c/ The reserve fund for severance allowances: Deduction rate is 5% and the fund shall not exceed the effected payroll of 6 months.
d/ The remaining profit, after deductions are made to set up all the above-mentioned funds, shall be subtracted by the enterprise to set up the welfare and reward funds as prescribed.
- The maximum deduction shall not exceed the actual payroll of 3 months if the profit-to-investment ratio of the current year is not lower than that of the preceding year.
- The maximum deduction shall not exceed the actual payroll of 2 months if the profit-to-investment ratio of the current year is lower than that of the preceding year.
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The remainder of the profit, if any, after deductions are made to set up the reward and welfare funds shall be remitted to the development investment fund.
Article 33.- Uses of the funds:
1. The development investment fund shall be used to develop business (including joint ventures, share contributions, purchase of shares as defined in Article 10 of this Regulation); renovate machinery, equipment and technological chains; research in the application of scientific and technical advances; support skill training and improve the working conditions in the enterprise; be deducted to set up the development investment fund and the scientific research and concentrated training fund (if any) of the corporation (if the enterprise is a corporation member) according to the rates decided by the Managing Board of the corporation.
In case of necessity, the State has the right to mobilize part of the development investment fund of an enterprise for the purpose of development investment in another State enterprise.
2. The financial reserve fund shall be used to make up for asset losses or damages suffered by an enterprise during the course of its business and deducted to form the financial reserve fund (if any) of the corporation (if the enterprise is a member of the corporation) according to the rates decided by the Managing Board of the Corporation.
3. The reserve fund for severance allowances shall be used for the training of employees and workers as required by the change in the enterprise’s organizational structure or technology and the training in optional jobs for female laborers in the enterprise, fostering and improving professional qualifications of laborers in the enterprise, providing allowances for laborers who work in the enterprise on a regular basis but now lose their jobs under Decree No.72-CP of October 31, 1995 of the Government stipulating in detail and guiding the implementation of a number of Articles of the Labor Code on employment; shall be deducted to form the reserve fund for severance allowances (if any) of the Corporation (if the enterprise is a member of a corporation) according to the rates decided by the Managing Board of the Corporation.
4. The reward fund shall be used to:
a/ Give year-end or regular bonuses to employees and workers in the enterprise. The value of the bonuses shall be decided by the Managing Board (for an enterprise with a Managing Board) at the proposal of the General Director or the Director and the Trade Union of the enterprise on the basis of the labor productivity and the work achievements of each employee or worker in the enterprise. For an independent enterprise without a Managing Board, its Director shall decide, after consulting the enterprise’s trade union, the bonus value.
b/ Give irregular rewards to individuals and collectives in the enterprise that have made technical innovations that yields efficiency in business. The value of a reward shall be decided by the Managing Board (for an enterprise with a Managing Board), the Director (for an independent enterprise without a Managing Board).
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d/ Be deducted to form the concentrated reward fund (if any) of the corporation according to the rates decided by the corporation’s Managing Board.
5. The welfare fund shall be used to:
a/ Invest in building or repairing welfare facilities of the enterprise.
b/ Finance public welfare activities of the collective of employees and workers, social welfare.
c/ Contribute part of its capital to the investment in building common welfare projects of the branch or other welfare projects contracted with other units.
d/ Be deducted to form a concentrated welfare fund (if any) of the corporation according to the rates decided by the corporation’s Managing Board.
e/ Besides, the Managing Board (for an enterprise with a Managing Board) or the Director (for an independent enterprise without a Managing Board) and the enterprise�s trade union may use part of the welfare fund to provide allowances to laborers with unexpected difficulties, such as persons who have retired or have had to quit their jobs due to poor health and now meet with difficulties without any support, or for social charity purposes.
The use of the welfare fund shall be decided by the Managing Board (for an enterprise with a Managing Board) or the Director (for an independent enterprise without a Managing Board) after consulting the enterprise�s trade union.
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ACCOUNTING, STATISTICAL AND AUDITING REGIMES
Article 35.- State enterprises must organize and implement its accounting and statistical work in accordance with the provisions of the State�s current legislation:
+ Making full documentation from the beginning;
+ Updating accounting records;
+ Accountancy must be done in a full, honest, accurate and objective manner.
Article 36.- At the end of a fiscal year, a State enterprise must:
+ Draw up on schedule the financial statements and statistical reports in accordance with current regulations. The enterprises shall conduct internal audit of their own financial statements or hire an independent auditor if they deem it necessary. The Director or the Managing Board (if any) of an enterprise shall take responsibility for the accuracy and authenticity of these statements and reports.
+ Make public the business results, assets, capital and debts of the enterprise. The Ministry of Finance shall guide the enterprises in making public financial data and statements.
+ Send on schedule the financial statements and statistical reports to competent agencies in accordance with current regulations.
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A fiscal year starts on January 1st and ends on December 31st of the solar calendar year.
Article 38.- The responsibilities of the Managing Board of a State enterprise:
1. The Managing Board shall perform the function of managing its enterprise. It shall, within the scope of its jurisdiction, organize the implementation, check and monitor the financial activities of the enterprise.
2. To receive the capital, land, natural and other resources assigned to the enterprise by the State;
3. To submit the plans on joint ventures with foreign investors to the Head of the agency that decides the establishment of the enterprise for approval;
4. To approve the plans, proposed by the General Director or the Director, on the use, preservation and development of capital and on the use of the profit after remittances are made to the budget, to approve the annual financial statements made by the member enterprises; to make public annual financial statements as prescribed; to adopt long-term and annual financial plans submitted by the General Director or Director.
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6. To examine and supervise the General Director, Directors and member units in the use, preservation and development of capital, fulfill the obligations toward the State as well as the objectives assigned by the State to the enterprise; and
To fulfill other obligations as prescribed by the State.
Article 39.- The responsibilities of the General Director or Director of a State enterprise:
1. In his/her capacity as a legal person representative of the enterprise, the General Director or Director of an enterprise has the highest executive power in the enterprise and takes responsibility before the Managing Board, the Head of the agency that decides the establishment of the enterprise and before law for running the enterprise�s operation;
2. Together with the Chairman of the Managing Board to sign the receipt of the capital, land, natural and other resources and manage and use them in accordance with the objectives and tasks assigned by the State.
3. To take responsibility for managing the use of capital in business in accordance with the plan on the use, preservation and development of capital adopted by the Managing Board (for an enterprise with a Managing Board); to implement the plan on profit distribution after remittances are made to the budget as prescribed.
4. To take responsibility before the State for the mobilization and use of various capital sources for business activities; to appoint persons in charge of the capital invested in joint ventures and/or business cooperation with other enterprises; to take material responsibility for damage caused to the enterprise due to his/her own fault.
5. To formulate spending norms compatible with the business conditions of the enterprise as prescribed by law.
6. To take responsibility for the data in the financial statements, the settlement data and other financial information.
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To fulfill other responsibilities as defined by the State.
The Ministry of Finance shall have to coordinate with the Ministries managing the economic-technical branches, the People’s Committees of the provinces and the cities directly under the Central Government in managing the finance of State enterprises.
LIST OF INVALIDATED DOCUMENTS OF THE GOVERNMENT
(issued together with Decree No.59-CP of October 3, 1996 of the Government)
1. Decision No.217-HDBT of November 14, 1987 of the Council of Ministers on a number of policies to renew the business accounting regime in State owned enterprises.
2. Decision No.144-HDBT of May 10, 1990 of the Council of Ministers on the strengthening of the financial management of State-owned enterprises.
3. Decision No.315-HDBT of September 1st, 1990 of the Council of Ministers on the strengthening and reorganization of production and business in the State-owned economic sector.
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5. Decision No.332-HDBT of October 23, 1991 of the Council of Ministers on the preservation and development of the business capital of State enterprises.
6. Decision No.378-HDBT of November 16, 1991 of the Council of Ministers on measures to settle the working capital of State enterprises.
7. Decision No.179-TTg of December 22, 1992 of the Prime Minister on the management and use of the basic depreciation capital.
8. Decree No.50-HDBT of March 22, 1988 of the Council of Ministers issuing the Statute of the State-owned industrial enterprises.
9. Decree No.27-HDBT of March 22, 1989 of the Council of Ministers issuing the Statute of the Union of State-owned enterprises.
10. Decision No. 202-HDBT on the salaries of workers and employees engaged in production and business in the State-owned and joint State-private economic sectors.
11. Decision No.195-HDBT of December 2, 1989 of the Council of Ministers on the issue of supplementary provisions to Decision No.217-HDBT of November 14, 1987 of the Council of Ministers.
12. Other documents of the Government issued in relation to the financial management and business cost-accounting regime for State enterprises which are contrary to this Decree.-
- 1Circular No. 14/1998/TT-BTC, guiding the financial management and business cost-accounting regime applicable to state enterprises engaged in independent auditing activities, promulgated by the Ministry of Finance
- 2Circular No. 57-TC/TCDN of August 22, 1997 amending and supplementing Circular No. 76-TC/TCDN of November 15, 1996 of The Ministry of Finance Guiding The Regulation on the management of turnover, costs and prices of products and services at state enterprises
- 3Law No. 39-L/CTN2 of April 20, 1995, on state enterprises
Decree No. 59-CP of October 03,1996, of the Government issuing the regulation on financial management and business cost-accounting at state enterprises
- Số hiệu: 59-CP
- Loại văn bản: Nghị định
- Ngày ban hành: 03/10/1996
- Nơi ban hành: Chính phủ
- Người ký: Phan Văn Khải
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra