Numbers: 158 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, November 13, 2013
IT ' S SMART
Instruct some content on financial oversight and evaluation.
The efficiency of the business to do business by the state.
property owners and businesses with state capital
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
Base of Protocol 61 /2013/NĐ-CP June 25, 2013 of the Government on the Promulalization Of Fiscal Oversight Statute and the effective assessment of the operation and public information of financial information to the state owned by the state as owner and business has state capital;
On the recommendation of the Director of Corporate Finance;
The Minister of Finance issued a number of information on financial oversight and effective assessment of the activity on the state owned by the state as its owner and state-owned enterprise as follows:
Number one. Adjustment range
This information instructs some content on financial oversight and effective assessment of the activity on the state owned by the state as the owner and business of state capital by regulation at the United States Digital Protocol. 61 /2013/NĐ-CP The June 25, 2013 Government of the Government on the Promulalization Of Fiscal Oversight Statute and the effective review of operations against the state-owned enterprise and the state-owned enterprise has state capital (the following calls for the Code of Issued Issued by the Digital Protocol). 61 /2013/NĐ-CP).
Article 2. Subject applies
1. This information is applicable to businesses, organizations, individuals stipulated at Article 2 of the Board of Enacted enacted by the Digital Protocol. 61 /2013/NĐ-CP.
2. Businesses operate in the field of finance, credit, banking, insurance, lottery, securities implementing regulations on financial oversight and effective evaluation of operations at this Regulation and the provisions of the law on finance, credit, and other financial institutions. Banks, insurance, lottery, stock. The case of specialized disciplinary legislation is different from the Board of Enacted Legislation. 61 /2013/NĐ-CP And this information applies to monophyll.
Owners of businesses that operate in the financial, credit, banking, insurance, lottery, securities responsible for the construction of guided texts on financial oversight of the financial sector are consistent with the sector's activities.
Third. Explain the word
In addition to the words understood by regulation at Article 4 of the enacted statute accompanying the Digital Protocol 61 /2013/ND-CP, the words in this Information are understood as follows:
1. "The untrue report of finance, which makes a big mistake to the business outcome of the business" is that the business reports the result of capital gains or capital peace while in fact the loss is in the hole.
2. "The business has a sign of financial safety" as the business of special financial oversight under the stipulation at 1 Article 10 of the Board of Issued Issued with the Digital Protocol. 61 /2013/NĐ-CP.
CHIEF FINANCIAL OFFICER
OWNER OF THE OWNER ' S FINANCES
OWNER OF THE OWNER ' S FINANCES FOR
THE STATE-OWNED BUSINESS IS OWNED BY THE STATE
1. The owner performs an enterprise monitoring under the regulatory content of the regulation at Article 6 of the Executive Committee accompanying the Digital Protocol 61 /2013/NĐ-CP.
2. To implement the regulatory content of regulation at Article 6 of the enacted statute accompanying the Digital Protocol 61 /2013/ND-CP, The business must report analysis, assessment of the actual and operational effectiveness of the enterprise (called the Financial Intelligence assessment Report) by the order of Form 01 issued by this message and the following regulations:
2.1. The management, capital use and state assets at the business.
a) Property investment situation: Schedule 1-Form 01 and evaluate the analysis of the following problems:
-For projects in Group A and Group B: set the total investment and capital of capital to invest in each project; assessment of the progress of the project compared to the plan; project resolution compared to the plan; the issues arise associated with land use. The belt, resource management, environmental protection, investment license recall and other regulations on investment management; target adjustments, capital scale, progress and investment in the period of investment projects.
-For the remaining projects: state of the total investment and capital raising to invest the project; the time completion of the project; progress on the project compared to the plan; entanged, existing (if available) in the implementation of the project execution.
-For investment projects that have entered use in the report to evaluate the yield.
-Business recommendations and suggestions.
The above projects are projects made by the business as the investment owner or administration of the business.
b) The situation of capital mobiles and the use of mobiles: the analytics business evalues the following problems:
-The total capital has mobilized in the report and ramparts to the report, in which: the bond issue, the borrowing of the credit, the individual ' s borrowing.
-The situation employs mobiles, in which basic building investment, business manufacturing operations, other purpose.
-Capital loans to subsidiaries; affiliated companies (if available); the situation uses and pays debt to the bail.
-The use of mobiles and efficiency brought from the use of capital mobilized.
c) The investment situation is inherently outside the business: the business of Schedule 02-Form 01 and the analysis of the following problems:
-The foreign investment of the business is consistent with the laws of law.
-The effect of investing: dividends or profits are divided on the total investment capital value. Dividends or profits are divided on the basis by the resolution of the Grand Council of the Eastern Council or the Council of members of the business that has the capital.
-Plans to increase or reduce investment in subsidiaries, affiliated companies, and other long-term investments.
-The capital deprivation of external investments in terms of enterprise restructuring scheme.
-Business recommendations and suggestions.
d) The asset management situation, the right debt, the debt must pay: the business of analysis, the evaluation of the following problems:
-Jurisdiction determines investment projects, procurement of property in a term that is consistent with the rule of law; the situation extracts property depreciation; the situation of liquation, the sale of property; the situation of handling shortages of goods, poor qualities, or loss of dignity.
-The debt situation must be taken to the report: the total amount of debt in which the creditable debt is hard to collect, the situation of extracts the debt to the debt bill must be difficult to obtain, the situation to handle the debt that is difficult to claim in the report. The business has to analyze the details according to each debt receivable payment.
-The debt situation must pay to the report: the total amount of debt paid in which debt to the limit, the overdue debt, the ability to pay the debt, the debt system must pay on the equity. The business has to analyze the details according to each debt payable payout.
2.2. The situation is secure and developed: Business is set up by Schedule 06-Form 01.
a) The evaluation of the level of conservation and capital development of the business is done in accordance with the manual implementation of the Digital Protocol 71 /2013/NĐ-CP On 11 July 2013, the government's investment in state-owned investment in business and financial management for the state owned 100% of its charter capital.
b) The efficient assessment of the operation of the business through the quota: the margin of return on equity, the rate of post-tax return on equity (ROE), the tax return rate on the total assets (ROA). The higher the standards reflect the use of capital, using the assets of the business as effectively as possible.
Only the profit margins performed on the equity are determined by regulation at Article 2 Article 14 of this.
The post-tax profit index is determined at the Business Activity Results Report-Code 60 (Model B02-DN issued by Decision No. 60) 15 /2006/QĐ-BTC June 20, 2006 by Minister of Finance).
Only the total assets are defined at the Balance Sheet-Code 270 (B01-DN issued by Digital Decision). 15 /2006/QĐ-BTC June 20, 2006 by Minister of Finance).
2.3. Business production situation and the financial situation of the business: the business established by Schedule 03-Form 01 and analysis, assessing the following problems:
a) Trends of volatility in production output (or amount of purchase in) during the period, consumption of consumption (or amount of sale) in the period, the amount of the end inventory of some principal products.
b) Trends of volatility in financial indicators: revenues and costs arise in relation to consumption of products in the period, revenue, and cost of financial, income, and other costs, business results. The tendency to fluctuate is compared between the implementation of the report at the report with only five-year planning and the only implementation of the same report of the two years prior to the year of the report.
c) The implementation of the utility service product (if any), which evaluated the results of the supply of products, the utility service in quantity and quality, the revenue and cost of arise associated with the provision of a utility service product in the period compared to the plan. and through the term (Schedule 04-Form 01).
d) The situation performs obligations with the state budget, the distribution of profit distribution, the appropriation and use of funds, the volatility situation of the Corporate Arrangement Assistance Fund at the economic conglomerate, the corporation (Schedule 07-Form 01).
For the economic conglomerate, the state company ' s total corporation is allowed to extract the special funds under the rule of law that must carry out the critical situation report, using these funds; at the same time the addition of the solution to the legal basis, the source of extraction, the use mechanism. These special funds are reporting by Schedule 07-Form 01.
p) The analysis of currency circulation in the business ' s report to be able to evaluate the following problems:
-The amount of cash that the business creates has met enough demand for business manufacturing operations, investment activities and financial activities of the business.
-The amount of cash that the business produces has met enough to make it up to the amount of debt to the deadline.
e) the offer and proposal of the business.
2.3. The situation administers the regime, policy and law, which evaluate compliance and approval of the regulations on tax policy, monetary policy and other policies; the situation does obligations with state budgets in accordance with regulatory content. at the fourth Article 14 (Schedule 05 -Form 01).
2.4. The business of the business to the assessment opinion of the independent audit agency, the opinion of the Controller, of the owner of the financial statements of the business.
For the business, the parent company asks to report more information on the value of the total assets, equity, debt to be paid, the debt must be paid, the profits arise in the corporation 's report, the company' s total, the company under Schedule 08A-Form 01; stated the results. The business of each member business, the cause of the loss or the financial entanging (if any) according to Schedule 08B-Form 01. The information at Schedule 08A-Form 01 is provided on the basis of a merger of the merged financial statements or a joint financial report of the corporation, the corporation, the company.
2.5. For the regulatory content stipulated at paragraph 4 Article 6 of the Executive Code with the Digital Protocol 61 /2013/ND-CP, The business is reporting and judging by the guidelines of the Ministry of Labor-Trade and Social Affairs.
3. The business ' s assessment report base at paragraph 2 of this and other documents are relevant, the owner of the Financial Supervising Report in which the comment review the financial situation of the business in accordance with the stated content at Article 6 of the Regulation. issued by the Digital Protocol 61 /2013/ND-CP, It has since stated that the recommendations of the owner to each business are the parent company, the limited liability company a member decided to establish or be entrusted with. The report is set up in Schedule 01-Form 02 issued by this message.
In the report, the owner must assess the financial status of the business in accordance with the degree: financial safety, which has a sign of loss of financial safety.
4. On the basis of the financial monitoring of each business, the owner of the synthesis and the report of financial oversight results for businesses within the management range of the owner. The report is set up in Schedule 2-The number 2 issued by this message.
The report of the results of the financial oversight submitted to the Ministry of Finance is accompanied by the Financial Supervising Report of each business.
5. Member of the Company Member of the Company to report a regulatory oversight under the regulation at 3 This Article to subsidiaries is the LLC a member owned by the parent company that owns 100% of the charter capital. This report is sent to the owner accompanied by the report of the parent company ' s financial situation.
The SCIC member Council must establish a financial oversight report for the LLC a member received a transfer from the Ministry of Industry and the Provincial People's Committee.
1. The owner performs the financial oversight methods for the business under the regulation at Article 8 of the Board of Enacted Issued by Protocol No. 61 /2013/NĐ-CP . To deploy the financial oversight method, the owner needs to conduct the following work:
a) In the fourth quarter of the last year the organization of enterprise financial oversight planning includes a plan of inspections and inspectors sent to the Ministry of Finance and Government Inspector (for the owner the Department of Industry Management); send the Provincial Inspector, the Finance Department (for the owner). The Provincial People's Committee.
The inspection plan at businesses led by the Department of Industry Management or decision-making to establish the planning base of the State Auditor, Inspector of Government, Inspector of the Ministry of Finance; inspection plans at businesses led by the People ' s Commission. The provincial government decided to establish a plan for the Regional State Auditor's plan, the Provincial Inspector to make it fit, avoid coincidence, overlap with the contents and the inspection unit.
b) The organization oversees the business on a continuous and periodic basis, incorporating the oversight through the inspection, inspection of the plan established with oversight through the financial statements and other reports related by the business. At the same time increasing the monitoring of the feasibility of examining the feasibility review process, the process of implementation and results complied with the laws of law in the deployment of plans, investment projects, capital mobiles and other projects of the business. Oh,
The owner of the organization oversees the business by regulation at paragraph 1 Article 9 of the issued rules issued by the Digital Protocol 61 /2013/NĐ-CP In there.
1. The owner needs to deploy the following content:
a) The specific unit or individual designation is the head of the monitoring and aggregation of the enterprise.
b) The responsibility for the responsibility and mechanism of reporting to the unit or individual is dispatched as a monitoring and aggregation of the monitoring results.
c) The mechanism of coordination of coordination in monitoring and synthesis of monitoring results between the unit of the lead with other units; between the unit of the lead with the inspector and the specialized units of the owner; between the unit of the lead with the financial governing body, the Inspector. Government, State Audit, Independent Audit. The coordination mechanism in the monitoring includes specific content of:
-To prepare and approve surveillance plans.
-The deployment of the monitoring plan, which includes the exchange, feedback and planning of action plans for the business.
-Exchange, sharing and providing information on results of financial monitoring, inspection, inspection and audits at the business.
d) The owner is the Provincial People's Committee assigned to the Finance Department as the aggregation of the results of corporate finance oversight and the organization carrying oversight in accordance with the above instructions.
2. Base of the business ' s financial statements, the report of audits, inspectors, direct monitoring results at the business and other reports are relevant; the owner reviews and reviews the efficiency of business production, the management situation, and the management of the business. using, preserving and developing capital, liquidity situation, and the ability to repay the debt of the business to detect businesses with signs of poor performance and potentially lose financial safety.
Depending on the severity of the findings, the owner considers the form of processing to the business in one of the following forms:
a) There is a text that reminds the business leader and recommends the handling of the treatment; continue to monitor the continuing situation and implement the recommendation of the business.
b) There is a text that reminds the business leader and proposes processing measures; continue to monitor the continuing situation that performs the direction of the owner. At the same time the owners increase the frequency of indirect monitoring through the requirement of the business, the Report Control adds to the specific subject matter, the faster reporting time.
c) The decision to put the business in a special monitoring area, informed the relevant authorities for handling under the specified special oversight process at paragraph 4 This.
d) Perform a disciplinary process for business leadership in accordance with the point of clause 1 Article 9 The issue of the issue is accompanied by the Digital Protocol 61 /2013/NĐ-CP.
3. The owner has the responsibility to identify and exchange with the enterprise finance management body in terms of the degree considered to be serious for each business depending on the scale of production, operations industry, active life cycle, operating priority in the business sector. Every time of that business.
4. For the business of special monitoring, the owner needs to make the following regulations:
a) Self-implementation or lease-to-owner for research, evaluating the organization of enterprise reorganization. The method of reorganizing the business clarified the following content:
-The status quo of the business of organizational structure, governance, financial situation, business production, market ...
-The difficulties, the current entangrium of the business and the cause of the difficulty, the problem.
-The solution method includes a general methodology and specific action that helps to address the entangrium of the business.
-Roadmap implementation of specific methods and actions above, the responsibility of the stakeholders.
-The organizational variation in which the unit makes the lead and is responsible for deployment.
-The business leader's commitment.
b) The owner may lease the organization of financial advice, accounting, independent audits to carry out the data-control, financial activity of the business to have the basis of giving assessment, comment, and oversight conclusions.
The owner does the process of selecting the advice prescribed by law. Financial advisory services, accounting, independent audits run by the owner not to be duplicated with the service organization that has been hired by the business to pay annual financial statements by regulation. The cost of hiring advice is calculated at the business cost of the business.
c) The owner must submit to the business finance management body and the content level of the Special Financial Supervising Decision and the Special Financial Supervising Plan of the owner.
Special financial oversight plans include the following content:
-The monitoring organization: regulation of the oversight of the oversight; role, accountability and mechanism of reporting by the head of the monitoring; demand, planning and project costs use for the purpose of monitoring and evaluation; the request for coordination with stakeholders, including the inspector general. levels, state audits, independent audits, and the financial management body.
Surveillance, search, inspection, inspection.
-Request and the regime report on monitoring results and feedback on the monitoring results of the stakeholders for each monitoring operation, review, inspection, inspection.
d) After an opinion of the business finance regulator, the owner conducts a special financial oversight deployment under the plan set out, periodically updating the results of the monitoring results and changes of corporate surveillance plans to the stakeholders.
In addition to the special financial oversight process, in addition to requirements, the content of financial oversight provided at this Article 4, the owner of the business direction implementing the periodic reporting regime at 7 Article 11.
OWNER OF THE OWNER ' S FINANCES
FOR BUSINESSES WITH STATE CAPITAL
1. The owner rules in writing about the role, responsibility, hierarchy, devolve, the reporting mechanism, the agent's response; the coordination mechanism between the unit is dispatched as the head aggregation of the monitoring results with the Representative.
2. A six-month period, annually, the Representative of the Financial Supervisor Report follows rules of regulation at paragraph 1 Article 21 of the enacted rules issued by Protocol No. 61 /2013/NĐ-CP and Schedule 01-Form 3 issued by this message.
3. The representative of the Representative ' s Financial Supervisor Financial Supervisor, the owner of the Financial Supervising results Report on Schedule 03-Form 33rd issued this Wednesday, which aggreposes financial oversight results on state-owned enterprises. in charge of management.
The SCIC member council is responsible for the Report of Financial Supervising results for businesses that the state holds a ratio of over 50% of the charter capital received by SCIC from the Department of Industry and Provincial People's Committee to the time of the report.
4. The business case has an inefficient operational sign and is likely to lose safety financially, the owner of the agent who imples shareholder rights in accordance with regulation at paragraph 2 and paragraph 3 Article 79 Business Law in 2005, namely: requested the Board of Control for Specific Testing of matters relating to management, operating the operation of the business or asking the Board to convene the General Assembly of the shareholders of the shareholders in the cases of the governing council severely violating shareholder rights, meaning " the manager ' s case or decision to exceed the jurisdiction is delivered.
At the same time the owner asks the representative to increase the frequency of reporting on the financial situation of the business to have a timely direction of direction.
5. The owner who is responsible for the final responsibility of corporate oversight, The Representative is the authorized individual of the owner who performs the business oversight and is solely responsible for the devolve of devolve owners.
6. For the Representative and the name of the Head of Business, in addition to the responsibility of the authorized holders, the Representative is responsible for the leadership of the business in accordance with the laws of law.
1. The owner rules in writing on the role, responsibility, hierarchy, devolve, reporting mechanism, the agent's response (if any) or unit/personally assigned to the task of overseeing the state capital at the enterprise (called a unit/personal unit). The mechanism of coordination between the unit was given as the head of the combined monitoring of the agent with the agent.
2. Annual Periodic, Representative or unit/person managing the financial oversight report under the specified content at paragraph 2 Article 21 The Board of the Executive Code is accompanied by the Digital Protocol. 61 /2013/NĐ-CP and Schedule 02-The third denominated by this message.
3. The Base Financial Supervisor of Representative or Unit/Personal Management, the Tangible Owner of the Financial Supervisor results in which aggregate financial oversight results on state-owned enterprises according to the contents stated at the site. Paragraph 2 Article 21 of the Code: 61 /2013/NĐ-CP The report is set up in Schedule 03-Form 03 issued by this message.
4. SCIC member council is responsible for reporting financial oversight results for state enterprises that hold no more than 50% of the charter capital that SCIC has received from the Ministry of Industry management and the Provincial People ' s Commission to the time of the report.
5. The business case has an inefficient operational sign and is likely to lose its financial safety, loss of state funds to the business, the owner of the agent who represents or unit/individual management exercises the rights of the shareholders as prescribed at the same time. Paragraph 2 and paragraph 3 Articles 79 Business Law in 2005.
AGENCY ' S FINANCIAL OVERSIGHT
ENTERPRISE FINANCE MANAGEMENT
The base stipulated in paragraph 2 Article 9 of the Code of the Executive Committee. 61 /2013/ND-CP, Business finance management coordination with the owner to deploy financial oversight to the state-owned business with the following content:
1. Ministry of Finance:
a) Participation in the opinion with the Department of Industry management of enterprise monitoring plans (including testing and inspection plans), specialized monitoring of the enterprise in particular monitoring, business production of goods products and equipment products. It ' s social.
b) The inspection plan base, the inspector has been unified, in coordination with the implementation of the implementation of the implementation and periodically updating the implementation of the financial oversight plan between the Ministry of Industry and the Ministry of Finance.
c) Participate in the opinion with the owner in making the comments, reviews, warnings, recommendations to the business.
In case of the ununiformable opinion between the Ministry of Finance and the owner, the Ministry of Finance is the body responsible for aggregation of the opinion to report the Prime Minister to consider the decision.
d) When receiving the Decision and the Special Financial Supervisor Plan of the owner, the Ministry of Finance must:
-Review of the need to put the business into special oversight and the special financial watchdog plan of the owner, if not uniformable, has a response text within 7 working days since receiving the text of the owner.
-Coordinating the monitoring organization under a unified plan with the owner, periodically updating the results of the monitoring results and changes in the enterprise monitoring plan.
2. The Treasury Department:
a) Coordinated with relevant agencies (Provincial Inspects, Regional State Audit, Department of Industry) planning financial oversight (including inspection plans, inspectors), specialized monitoring of businesses issued by the Provincial People ' s Commission, and the Department of Public Affairs. decided to establish and report the owner (Provincial People's Committee) to consider the decision.
b) The organization supervising business under the plan has been approved by the owner.
c) The owner of the results of the results of the results of the results of the monitoring and the proposal of measures aimed at corrects the financial situation of the business.
In order to perform financial oversight on the state-owned enterprise specified in Article 20, Article 21, Article 22, Article 23 and Article 24 States issued with the Numerical Decree. 61 /2013/ND-CP, Business finance management coordination with the owner of implementing financial oversight of the business with state capital with the following content:
1. Coordinate with the owner in asking the Representative to make a periodic report, reporting the financial situation of the financial situation of the state-owned enterprise.
2. Participate in the opinion with the owner in making the comments, reviews, warnings, recommendations to the state-owned enterprise.
3. Join the opinion with the owner in the event that the owner decides to expand his investment or to withdraw investment in state-owned enterprises.
FINANCIAL OVERSIGHT IN CORPORATE AFFAIRS
A member council and the parent company Board of directors and LLC an independent member must deploy the following content:
1. Board of process writing operations in the field of finance such as: planning process, budget and forecasting; operational efficiency management process; accounting process, merger report; financial risk management process and other rules.
2. enacted the task of assignment assignments, the responsibility of the departments, departments; between departments with internal control departments.
3. Regular review and evaluation of the activity of the business to timely detection and remediation.
4. To maintain the active internal control department that effectively needs to:
a) Send individuals with sufficient experience, capacity and qualifications to assume the assigned position, ensure independence and not conflict of interest.
b) The board and dissembling of the statute of internal management of the business.
c) The process of process, statute, policy, procedure, and operational support tools.
d) Training, enhance the capacity of staff and develop human resources.
5. Has the information technology system that supports the operation of the internal control department in particular and the business in general.
6. Create a condition and coordinate with the Master-appointed Control Officer implementing the task functions that have been specified at the No. 1 Decision. 35 /2013/QD-TTg June 7, 2013, of the Prime Minister's Executive Committee, a member of the state, a member of the state, holds 100% of the charter capital.
7. For businesses in particular financial oversight, when receiving the Special Financial Supervising Decision of the owner, Board of Membership (Chairman of the Company), the Director General (Director) of the business must carry out the stated work at the site. Article 12 Rules issued by Protocol No. 61 /2013/NĐ-CP and periodically set up reports of the owner, the financial institution under Schedule 09-Form 01 issued with this message.
The Member Council and the parent company Board of directors must deploy the following content at the member companies:
1. Specific regulation, responsibility, devolve, devolve, the reporting mechanism of the Control Officer or Representative.
2. Through the Control Officer or Representative, the parent company Board constructs the internal financial oversight system for the entire business.
ASSESSMENT OF ENTERPRISE PERFORMANCE
1. The company ' s annual financial planning base is approved by the Board of Membership/Chairman (after having already been jointly owned and the financial body and the owner of the same degree of formal opinion by writing); the owner considers and delivered the criteria. assess to make a base of evaluation and rating the business.
2. The owner needs base on the business privilege of each business to deliver the value of the assessment accordingly. In terms of sales and business results must be specified by specific metrics.
3. For businesses that carry out the utility activities and special obligations, the owner must hand over the plan, the task of carrying out the product, the clear utility service to be able to evaluate the task of carrying the task of the business in accordance with the number indicators. the amount, the value and the quality.
4. For businesses that have a plan-based plan that has been granted the authority to approve, the evaluation of the business classification is done by regulation at the point b 1 Article 16 This message.
5. The assessment indicators must be regulated and delivered to the business from the first quarter of the planned and unregulated year during the implementation period.
6. The effective assessment of the activity of the business must be based on the Business Financial Supervisor Report issued by the owner, the business ' s annual financial report has been audits and other reports.
For financial statements that have been audits but the independent audit agency has an opinion except for some issues that affect business outcomes, the business must be responsible for a specific accountability by writing with the owner to the owner to consider it. decision to hold or regulate the number of business results at the financial report. The owner was responsible for his decision and made it clear in the text of the Finance Ministry's involvement in the classification of the business.
7. The owner must submit to the Content Finance Ministry the decision to communicate the assessment of the businesses by the Prime Minister or the Department of Industry Management to form; submit to the Content Finance Department Decision to deliver the assessment of the business. It was decided by the Provincial People's Committee to establish a business management agency with a base appraisal of the business.
The effective evaluation of the operation of the base enterprise on regulatory standards at the point of a 2 Article 15 States issued with the Digital Protocol. 61 /2013/ND-CP, In it:
1. Other revenue and income: only other revenue and income are identified at the Business Activity Results Report (B02-DN issued by Decision No. 1). 15 /2006/QĐ-BTC April 20, 2006 of the Minister of Finance) includes Net Sales Net Sales and Supply Supply (Code 10) + Financial Operations Revenue (Code 21) + Other Income (Code 31).
For businesses that produce the principal product of the economy: electricity, coal, oil, cement, and cement, according to the production of products consumed during the period; the unit to calculate the yield of crude oil products is tons, gas is m. 3 , coal, cement is tons, electricity is Kwh.
2. Profit profit and profit margins performed on equity:
a) Profit proceeds: including net profit from other business operations and other profits. This designation is identified at the Business Activity Results Report-Code 50 (Model B02-DN issued by Decision No. 50). 15 /2006/QĐ-BTC June 20, 2006 by Minister of Finance).
When the calculation is only profit, the business must:
-Enough of the cost to the price of product, the service consumed in the current regulatory period aims to ensure the principle of caution in business such as: extracts inventory rebate reserves, losses of financial investments, debt, and debt. must be hard to collect, produce products, goods, construction works; price arbiters; loans that have to be payable in the period; sales costs and enterprise management costs arise during the period.
-For real property value, including debt receivability is not likely to be revoked after the exclusion of the individual's liability, the organization, the insurance organization (if any) and the debt reserve payable, if there is a lack of accounting. The cost of enterprise management was born during the period.
b) The rate of return on equity is calculated by the ratio between the profit made compared to the average equity equity of the year of the business.
How to determine the profit made as regulation at a paragraph 2 This.
The equity at the business is determined at the Balance Sheet (B01-DN issued by the Digital Decision). 15 /2006/QĐ-BTC April 20, 2006 of the Secretary of the Ministry of Finance) consists of: equity of the owner (Code 411), Development Investment Fund (Code 417), Basic Building Investment Capital (Code 421). The average per capita equity is determined by the total number of end-holders per quarter divided by 4 quarters.
At the time of the fiscal year of Financial Reporting, the business has not yet implemented a distribution of the funds, then, when performing an effective assessment of the business, it must add the number of the investment fund developed by Regulation 3 38. Number Protocol 71 /2013/NĐ-CP On July 11, 2013, the government's capital quota to be a base for determining the profit margins on the equity.
3. The debt must pay the overdue and the ability to pay the debt to the limit:
a) The debt must be paid for overdue: as debts have been too long overdue payment of payment to creditors. The identification of the debt must be paid to the deadline for the payment of the payment on the loan, the economic contract, or other commitments.
b) The ability to pay the debt to the limit: the ability to pay a business to the limit of the business is the current payment capability defined by the rate between the existing short-term asset relative to the short-term debt and calculated according to the following formula:
Limited Debt Payment Capabilities
-The short-term property is determined by the final balance (Code 100 Balance Sheet-Form B01-DN issued by Decision No. 1). 15 /2006/QĐ-BTC June 20, 2006 by Minister of Finance).
-Short-term debt determined by the final balance (Code 310 Balance of accounting-Form B01-DN issued by Decision No. 1) 15 /2006/QĐ-BTC June 20, 2006 by Minister of Finance).
4. The situation that accepts the regime, the law policy:
a) The regime, the law policy pursuits at paragraph 2 of Article 15 of the Statate of the Executive Code 61 /2013/NĐ-CP including tax, budgeting, credit, insurance, environmental protection, labor, wages, finance, accounting, audit, financial reporting, financial reporting, and other reporting, implementation of the results of the inspection, Check.
b) The acceptance of the regime, the policy, the law is to accept the right stipulation, without the conduct of false execution, omisage, incomplete execution, not timely or unimplemented.
c) The violations include the behavior of the organization, the individual under the organizational name or of the business management official.
d) The business is not being questioned by the authority to sanct administrative violations of the mechanism, policy one of the above or otherwise questioned areas of the implementation of the mechanism, policy under the rule of law but not to the extent of the law. You know, the administrative punishment is classified in this direction.
5. Product execution, utility service:
Making the product, the utility service is the direct implementation of defense, security or product production, the state's policy-based public service through the form of bidding or receiving or receiving the State of the State. This indicator of evaluation is based on the level of completion of the output and quality of the product, the service.
Based on the active, specialized field, the speciation, the owner gives the appropriate assessment criteria.
6. When the calculation of the specified index at paragraph 1, 2, 4, 5 Article 14 This message is excluded from the effects of the following factors:
a) Due to the improbable cause of natural disasters, fire, disease, war, accident, unexpected accident.
b) Due to the expansion of production development that affects the profitability in the first two years since the year of bringing the investment work into use.
The consideration of this type of element based on the investment method of the business was granted authoritative authority which calculated the extent of the impact on profit.
c) Due to the state regulator (for a state-valued product) which affects the revenues of the business or due to the implementation of economic-social goals under the direction of the Government, the Prime Minister.
d) Due to the state-adjusted policy that affects the revenues and profits of the business.
The assessment of the operational results of the business management officer executed by regulation at the point of paragraph 2 Article 15 the executive order includes the Digital Protocol. 61 /2013/ND-CP, In it:
1.The criteria for evaluating the results of the operation of the business management officer implemented under the direction of the Ministry of the Interior.
2. The level of completion of the state's quota of return on equity on equity: is the completion rate to be achieved, exceeding or lower than the rate of return made on the equity owned by the owner of the year.
3. The result of a business classification is the result of the owner of the appraisal and the publication.
1. Evaluation of the operational effectiveness of the base business on the following indicators:
a) Only 1: Other Revenue and Income
-Business ranks A when sales are made by or higher than the plan is delivered.
-Business ranks B as the revenue is performing lower but at a minimum of 90% compared to the planned delivery.
-Business ranks C as the real revenue reaches under 90% of the planned planned delivery.
b) Only 2: profit margins on equity
-Businesses rank A when the profit margins on the equity are made by or higher than the planned delivery plan.
-Business ranks B when the profit margins on equity are performing lower but at a minimum of 90% compared to the planned delivery.
-Business ranks C as the profit margins on equity are under 90% compared to the planned delivery.
-For businesses that have a planning hole: if the hole performs lower than the plan hole: stack A; if the hole is done using a plan hole: stack B; if the hole performs higher than the plan hole: stack C. The case is done by increasing the task of being excluded when determining the loss of the hole in comparison to the planned loss of the plan.
c) Only 3: debt payable and the ability to pay debt to term
-Business does not have a debt that has to pay the overdue and has a large number of debt payment capabilities that are larger than 1: rating A;
-Business does not have a debt payable and has a debt payment capacity of between 0.5 to 1: rating B;
-Businesses have to pay a deadline or the number of debt payment capacity to less than 0.5: rating C.
For businesses operating in a separate sector (such as air transport), the owner considers deciding how much debt payment is due to fit into the business characteristics of the business to base this quota.
d) Directive 4: the situation of acceptance of existing law rules
-The unconcluded business of the agency has jurisdiction over the breach of the mechanism, policy one of the areas stated at paragraph 4 Article 14 of this Notice or questioned by the authorities on the implementation of the mechanism, the policy by the law of France. the law but not to the extent of administrative punishment: classification A.
-Businesses violate one of the following cases:
+ Possessed by the owner/agency of the business finance business 1 times by writing about the filing of the oversight report, the business classification report, financial reporting, and other reports are not correct, not on time.
+ The authorities have jurisdiction over the administrative charge by the form of a warning or a penalty (a total amount of $10,000,000) within 12 (twelve) months to the time of review, rating the business.
-Business violates one of the following cases:
+ Does not submit a monitoring report, a business classification report, financial reporting, and other reports by regulation or filing an undefined report, on the right time the owner/agency of the business administration reminds by the text from 02 onwards. Up.
+ The defendant has jurisdiction over administrative violations by other forms (in addition to the form of a warning) or fined (the sum of the money being treated from 10,000,000 or above) within 12 (twelve) months to the time of consideration, rating ratings. Business type.
+ Business executive managers have a violation of the law in the course of the business ' s mission to the point of being traced to criminal liability.
Only 5: the product of the product, the utility service.
-Complete or complete the extent of the production plan with the quality of the product or the standard guarantee service: classification A;
-Complete a minimum of 90% of the production plan with product quality, regulatory standard guarantee service: rating B;
-Complete under 90% of the planned output or quality of the product, the service does not guarantee the standard of regulation: rating C.
2. Total enterprise rating:
a) For business operations business, the results of the resulting classification for each and only 1, 2, 3 and 4 rules at one Article to classify each business as follows:
-Business rating A when there is no C rating, which only consumes 2 and is only the 4 rated A;
-Business ranks C with only two C-type or double-rated B and 3 only to type C;
-Business rating B is the remaining business that does not rank A or type C.
b) For businesses to be established and the practice of operating regularly and primarily to provide product, utility services, the resulting base rating for each and every 1, 3, 4 and 5 rules at 1 Article to rank for each enterprise. as follows:
-Businesses rank A when there are no C rating and have only 4 and only 5 ranked A;
-Business classified C as a Category 5 rating or only 5 ranked B and 3 only to rank C;
-Business rating B is the remaining business that does not rank A or type C.
3. Rating the business manager as follows:
a) Complete task excellence when:
-Perform good performance criteria for the activity of the business management officer in the direction of the Ministry of the Interior.
-Achieve or exceed the ownership of the ownership transaction of the rate of return on equity;
-Business rating A.
b) Do not complete the task if one of the following circumstances:
-Do not perform the assessment criteria as a result of the operational results of the business management officer in the direction of the Ministry of the Interior.
-Completing under 90% of the owners only deliver the rate of return on equity;
-Business classified C.
c) Complete the task: the remaining cases.
4. Business classification to perform enterprise-rating assessment:
a) The business has a turnover of product implementation, a state's utility service of more than 70% of the total revenue of the business is ranked by the regulation at a point of 2 This.
b) The business has a turnover of product implementation, a state's utility service greater than or equal to 70% of the total revenue of the business, which ranks the business by regulation at point b 2 This.
5. Corporate membership of the parent company criteria assessment of the business classification and the business management official stated at paragraph 1, 2, 3, 4 This Article to perform a review, rating the business and the management officer at a limited liability company a year. The parent company owns 100% of the charter capital.
a) Every year the owner uses effective assessment criteria for businesses owned by the state to make an assessment of the state-owned enterprise, in particular the business that the state holds over 50% of the charter capital.
The effective assessment results will be the base for owners to consider investing, expanding investment or withdrawal of state capital at these businesses; at the same time as a review base, commendation for the Representative and directing, task delivery. for the Representative for the next year.
b) The effective assessment of the activity on the state-owned enterprise needs to be based on the plan due to the General Assembly or the Board (for the holding company), the Council of Member (for the LLC) passed.
REPORT MODE AND EXECUTION ORGANIZATION
1. Financial situation assessment report:
a) periodically (06 months and annually), the Board of Members (Chairman of the company) the business must establish a Financial Situation Assessment Report in accordance with regulatory content at Article 6 of the Board of Enacted Issued by Protocol No. 61 /2013/NĐ-CP And we ' re going to be in this two-article four.
The financial situation assessment report was sent to the owner, the business finance regulator (the Ministry of Finance for the Prime Minister or the Department of Corporate Management 's decision to establish, the Finance Department for the business led by the People' s Commission). The people of the province decide to be established.
The time of filing the report along with the time of filing a financial report between the age or year by the regulation of the accounting regime. Separately, the report is required to submit to the specified deadline of the agency requesting the report. For the business of the special financial oversight business that must submit monthly, quarterly, annuation reports.
2. Financial Supervisor Report and Financial Supervisor results report:
a) The Ministry of Industry management of the Financial Supervising Report and Financial Supervising results report for businesses in the sector are assigned as stipulated in Article 5 of the Board of Enacted Issued by Protocol No. 61 /2013/NĐ-CP and sent back to the Ministry of Finance before 31/8 the same year for the 6-month report and before May 31 next year for the report of the year.
b) The Provincial Committee of the People's Department of the Provincial Committee of the Financial Oversight Report and Financial Oversight Results Report for businesses in the field are assigned as stipulated in Article 5 Statables issued by the Digital Protocol 61 /2013/NĐ-CP sent back to the Ministry of Finance before 31st August the same year for the 6-month report and before May 31 next year for the report of the year.
c) SCIC sets up Financial Supervising Report and Financial Supervising results Report for businesses is a limited liability company a member receiving from the Department of Industry regulators and the Provincial People ' s Committee sent back to the Ministry of Finance before 31/8 the same year. for a six-month report and before May 31st, the following year for the report of the year.
d) The Joint Finance Ministry reported the oversight results of the Department of Industry regulators, the Provincial People ' s Committee, the Economic Corporation, the state corporation to report the Government, the Prime Minister before September 30 of the same year for the six-month report and before the date. 31/7 years later for the report of the year.
3. Reefficient assessment and business classification report:
a) The business must submit an effective assessment and rating report of the year reporting to the owner and corporate finance management of the same level (the Ministry of Finance for Corporate Management established by the Ministry of Industry Management, the Finance Department for Business). It was decided by the People's Committee of the Provincial People's Committee on 30 April the following year. The report was established in accordance with Schedule 01 and Schedule 2-The fourth denominated by this message.
b) The Ministry of Industry and the Provincial Committee of the People's Department of the Province of the Province of the Province of the Province of the Province of the Department of the Provincial Committee of the Department of the Ministry of the Ministry of the Ministry of the Ministry of the Ministry of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance
c) The classification of parent companies led by the Prime Minister, the Ministry of Industry Management, the Provincial People ' s Committee decided to establish; the LLC an independent member was established by the Department of Public Administration of the decision to be announced after the opinion of the party. with the text of the Ministry of Finance and implemented before 31 July.
Financial monitoring report:
a) A six-month term and yearly, the Representative of the Financial Supervisor Report on the business that the state holds over 50% of the charter capital, sent to the owner and body of financial management of the same level before July 31, 2013, for the 6-year report. And before the next 31/3 next year for the annual report.
b) A yearly term, the representative of the financial oversight report for the business that the state holds no more than 50% of the charter sent to the owner before 31/3 years later.
2. Financial monitoring results report:
a) The Department of Industry Management sends a Financial Supervising results report on businesses in the sector to be assigned as stated in Clause 1 Article 20 The Board of Enacted Procedures with Digital Decree 61 /2013/NĐ-CP about the Ministry of Finance before 31st August the same year for the 6-month report and before May 31 the following year for the report of the year.
b) The Provincial People ' s Committee sent the Report A Financial Supervisor results report to businesses in the field assigned as stated at Article 2 Article 20 The Code of Issued Issued with Protocol No. 61 /2013/NĐ-CP about the Ministry of Finance before 31st August the same year for the 6-month report and before May 31 the following year for the report of the year.
c) SCIC to Report Financial Supervising results for state-owned enterprises received from the Ministry of Industry and Human Resources Committee on the Ministry of Finance before 31st August the same year for a six-month report and before 31/5 the following year for the report. Five.
d) The Joint Finance Ministry reported the results of the oversight of the Department of Industry regulators, the Provincial People's Committee to report the Government, the Prime Minister before September 30 of the same year for the six-month report and before 31 July the following year for the report.
1. This information has been in effect since December 28, 2013 and applies to the implementation of the financial oversight and assessment of the operational effectiveness of the business from the 2013 fiscal year onwards.
2. Repeal Digital 115 /2007/TT-BTC September 25, 2007 of the Ministry of Finance instructs some content on monitoring and evaluating the operational effectiveness of the state enterprise, the Digital Information Digital. 42 /2008/TT-BTC 22/5/2008 of the Treasury Department instructs some of the Regulatory Regulation for business state business losses, operations do not have an enacted effect accompanying the No. 1 Decision. 169 /2007/QĐ-TTg November 8, 2007 of Prime Minister.
3. In the course of execution if there is difficulty entanging, the suggestion of units that reflect promptly on the Ministry of Finance to have a ./ processor guidance.