The DECISION to enact financial management mode of cooperative u.s. industry, the craft _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to Decree No. 197-CP on 07/11/1961 Council of government mandates, powers and organization of the Ministry of finance;
Pursuant resolution No. 100-stocks on 02/07/1968 of the Government Council on the principle of financial management of primary cooperatives, industrial, craft industry and responsibility for the Ministry of Finance issued finance management mode of cooperative u.s. industry, craft industry.
Article 1 DECISION. Today issued financial management mode of cooperative u.s. industry, handicraft, aims to help strengthen the cooperative economic-financial management, promote the development of production, savings, extending the practice to build infrastructure, improve social life gradually, strengthen the relationship that produced the Socialist collective.
Article 2. Financial management mode of cooperative u.s. industry, industry applies to all industrial primary cooperatives and craft.
The cooperative fishing, salt, transport profession ... having separate financial management regime.
Article 3. The Administrative Committee, the central cities guide the implementation of financial management mode of cooperative u.s. industry, craft industry, consistent with the level of development of the U.S. industry, craft, with the characteristics of the production industry, business and the level of organization of the local cooperatives; the Administrative Committee leaders and subordinates to coordinate the relevant departments of the province, the city regularly, helping cooperatives make financial management mode of the State; improving constantly the level of the financial management of the cooperative.
Article 4. Based on the mode of financial management of primary cooperatives, industrial, craft, the Administrative Committee of the autonomous region, the province, the city of centrally prescribed management regimes appropriate for financial cooperatives provide objective, the production craft.
Based on the mode of financial management of agricultural cooperatives and the cooperative's financial management of the U.S. industry, the craft, the Administrative Committee of the autonomous region, the provinces and cities under central rule of financial management mode suitable for manufacturing industry in agricultural cooperatives.
Article 5. The mode of financial management of primary cooperatives, industrial, craft industry begin from the day of promulgation. The previous regulation thing about financial cooperative management of the U.S. industry, the industry opposed this regime were abolished.
KT. MINISTRY of FINANCE VICE MINISTER DONE ANNUALLY (signed) Trinh van FINANCE MANAGEMENT MODE of Chinese COOPERATIVES of the U.S. industry, the CRAFT _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 1.
The TASK of FINANCIAL MANAGEMENT and the PRINCIPLE of FINANCIAL MANAGEMENT in the U.S. INDUSTRY and HANDICRAFT article 1. The U.S. industry, the industry holds a very important position in the national economy. Development of the U.S. industry, the industry is a large and long-term policy in the construction of socialism; at the same time is a necessary requirement in career against the US, the current water studies, aims to contribute to promoting local economic development, combat service and ensure people's lives.
Minor industrial cooperatives, industry is the economic organization of the Socialist collective led by Park Township. The assistance of the State, cooperatives to promote the spiritual power of collective mastery of consciousness, self reliant, need to build savings cooperatives, should conduct the production, trading, distribution, under the policy of the party and the State, is the governing principle of the Socialist administration.
In cooperative management, financial management has an important position; It aims to serve and promote the development of production, saving practices, serving the life of the commune members, secured obligation towards the State, strengthen the management of cooperatives and strengthen the relations of production of the Socialist collective.
Article 2. Financial management of primary cooperatives, industrial, craft industry has the following tasks: – athlete every capital of the cooperative to ensure the maintenance and expansion of production, distribution, regulated and the use of capital, savings, preventing waste, embezzlement, aiming to achieve the highest economic efficiency with the least charge dents;
-Implementation of income distribution cooperative, guarantee obligations for the State at the same time ensuring the proper accumulation for cooperative, reasonable income assurance and collective welfare of the commune, in the correct way, the policies of the party and State;
-Protect the good assets of cooperatives and of State, constantly consolidate and enhance the technical and physical facilities of the cooperative and the use of that property into production, business with high economic efficiency;
-Ensure the accepted policy, a financial-economic management of the party and of the State in cooperative;
-The Director closely all activities of production, trading, distribution of cooperatives, in order to promote production, help strengthen cooperative management, the practice of saving, income distribution for reasonable, protect the rights of members of cooperatives and strengthen the relationship that produced the Socialist collective.
Article 3. Cooperative financial management must just ensure collective mastery of social and cooperative member, has just secured the leadership focus and unified management of the State; must holds the following principles:-democratic management, guarantee the right to collective mastery of cooperatives and communes;
-Manage in accordance with the policy, the State's regime, the rules of the cooperative;
-Unified management, planning and economic accounting regimes.
-The proper combination of State benefits, benefits of cooperatives and social interests.
Chapter 2.
MANAGE FINANCIAL INCOME and INCOME DISTRIBUTION in article 4. In order to actively exploit every possibility of the cooperative, ensuring reproduction cooperative extension must strengthen financial expense management and implementation of economic accounting regime.
Cooperatives must determine the revenues, spending, manufacturing, trading, must master the account currency, closely calculating expenditures on production, business, ensuring the State taxes and income of the cooperative to distribute to the members of labor and construction of the Foundation do not partake of the cooperative (hereinafter referred to as income to ordination).
a) the revenues of the cooperative include: 1. Income producing, business: machining, product sales, selling scrap metal, scrap metal products; repairs, servicing; transport rental to outside; rental of machines, factories; animal husbandry; the cultivation ...;
2. Other Income: bank deposit interest rates; hefty cash sale or payment of fixed assets; the money was compensation; currency on collective welfare...;
3. The account: tax is reduced; courtesy, gifts, prizes or in kind; investment and debt ... for taxes is reduced, the courtesy, donated to the cooperative; the hefty sum of money, sale or payment of fixed assets ... must depend on the nature of each account that brought on the cooperative's funds.
b) expenses of the cooperative include: 1. More details about the production, business: material costs, wear and costs and management costs.
The attrition charge material, mainly the cost of wear and supplies for production, include:-the cost of the main raw materials, auxiliary materials, fuel, about external purchase motivation for production;
-Factory costs, such as depreciation, repair of fixed assets, distribution of inexpensive perishable; rent of machinery and production workshop in the scope factory ...
Cost management is the General management costs for the entire cooperative, such as the amount of depreciation of fixed assets and allocate inexpensive perishable in the scope of administrative management, administrative expenses, receptions, conferences, State Bank loan interest etc..
The cost of consumption is foreseen to consume products such as packaging, transport and unloading ...
2. Expenses for basic construction projects and procurement of machinery and instruments.
3. Expenses for collective welfare, social insurance, education, reward.
Article 5. To guarantee reproduction, each States production, cooperative business to offset fully the material costs, costs of attrition management, consumption and not stops enhance income for distribution of the cooperative. After the business tax or tax the goods for the State, cooperatives distribute income.
a) the distribution of income in cooperatives are based on the results of the production, trading, must follow the principle of distribution according to labor (labor problem projection techniques, have) and make sure the proper relationship on 3 sides:-Making obligations for State policy , mode.
-Increased accumulation of cooperatives to build technical infrastructure and strengthen the business capital;
-Income distribution for civil staff fairly, reasonably, democracy, gradually raising the collective welfare, settle the social insurance requirements, gradually improving life for commune.
b) the distribution of the income of the cooperative follow the following sequence:-Filed corporate income tax to the State policy, mode;
-Extract the Confederation submitters cooperative craft superior according to the prescribed regimes;
-Income distribution for the direct and indirect labour of members;
-Extract the cumulative public fund and Fund of cooperative.
Production, business cases are more difficult, the revenue is too low then the cooperative spend the necessary income and encourage the possibility internally to ensure the life for the town; Depending on the specific situation of the cooperative may be State help as tax reduction, exemption or deferred repayment Bank, etc. According to the policy, the current mode.
Case production development and increase the income of the cooperative, ensuring a reasonable level of income to the town, while enhancing the cooperative's funds, noting the Fund accumulate for these trades should go half-mechanized and motorized and public funds to build the collective welfare and solving the social insurance requirements.
Income distribution project of the cooperative must be cooperative ventures of the U.S. industry, craft and approve before execution.
Article 6. The cooperative must ensure production activities, business, construction progress plan. Cooperatives to financial planning at the same time with the production planning, business. The financial plans are comprehensive, fully reflect any revenues, tight calculation all expenses, expense and balance work to check the present balance in production planning, business.
The content of financial expense plans include:-a detailed plan of production, business revenue;
-Planning of income and income distribution;
-Planned depreciation of fixed assets;
-The plan fund expense accruals and depreciation Fund;
-Public fund expense plan;
-Income plan cash;
-Loan plan long term and the short term of the Bank;
-Working capital plan.
When financial planning, the cooperative must build the economic norms, techniques of cooperative based on the level of economy, the average advanced engineering sector. In the process of implementing the plan, the cooperative must strive to implement the economic norms, technical has built.
The cooperative needs stores of machinery, equipment or building factories to produce basic construction plan; the cooperative must weigh, calculate carefully to the stores, building, serve for the production, avoid waste, flaunt. The cooperative must clearly define the mission, must have design, to specific calculations and planned balance of materials, labor, capital and money to put into production work quickly. The cooperative are finalizing the work once done and reported for the entire commune members know.
Yet the cooperatives are eligible to build financial plans and plans to set up basic with full content as above, then the set planned expense form as simple instructions.
The plan or the provision of the financial income of the cooperative must be cooperative Union of the U.S. industry, craft and approve.
Article 7. The cooperative is a unified production unit, a business unit of uniform financial management. The cooperative must concentrate all payments under the plan and mode. The head of the store can be commissioned some account, but must promptly focus revenues up cooperative time regulations.
Expenses of collective welfare, social insurance, education, awards, must be based on the rules and mode of the cooperative.
With regard to the costs of manufacturing, trading, construction, shopping or social welfare, in addition to or exceed the plan and regulatory regimes, depending on the nature and extent of each account that launched cooperative management or collective social Congress members discuss and decide individuals not be arbitrarily decided.
The account temporarily, the advance must be paid promptly; more details about the States business, production would have to be done in that period, payments not to bothering to States the following.
The revenues and expenses are clearly true and timely, on the books for each account. The revenues, must have original vouchers, receipts in accordance with State regulations.
Chapter 3.
CONSTRUCTION and MANAGEMENT of the FUND and CAPITAL of the COOPERATIVE article 8. To boost production, capital business, gradually raising the collective welfare and long life of the commune, the cooperative must mobilize social equity and attaches importance to building, managing and using well the Fund does not partake of the cooperative: funds depreciation, accumulated funds and public funds.
Article 9. The cooperative must motivate stock contribution made to fund cooperative activities; to determine the level of shares obligation, as in the case of merging cooperatives; must collect the full number of shares the obligation; also need to utilize all sources of capital to develop the Township's own production.
Article 10. To offset the wear and tear of fixed assets, the cooperative must calculate the depreciation of the fixed assets used for the production and the depreciation funds. The formula is as follows: the basic depreciation = original fixed assets-the value of the payment cost + remnants of time using each profession and the level of technical equipment, the cooperative determine a rate of depreciation of major repair based on required major repair of fixed assets.
The case brought more new fixed asset in production or reduce fixed assets or withdraw cases must redefine the original fixed assets before identified yet true, depreciation only cooperatives increased or reduced since August following.
The depreciation Fund used to purchase, construct fixed assets, repayment of the State Bank of loans to purchase, construct fixed assets and fixed assets).
Article 11. To continuously strengthen the material and technical base of the cooperative and ensure production capital, business, cooperatives must build the accumulated fund.
Funds accumulated including deductions in income for distribution of the cooperative, the amount of tax is taken off, the account is rewarded, the earnings are not divided or not repaid, the revenues to be about financial payment is fixed for the production.
Accumulated funds can only be used on the following:-stores the equipment, machinery, tools; build factories, warehouses for production; repaid the shares using the fixed assets for the town; repayment of bank loans money to purchase, construction of fixed assets; quote for additional working capital.
-Ever produced, depending on the need, the Congress (or Congress) Member Township decided to extract a portion of the cumulative fund to spend on testing new products; about ensuring safety, protecting production; about technical organization measures.
Article 12. To ensure the gradual lifting of collective welfare, social care staff in a long way, the cooperative must build public utility Fund.
Public funds include deductions in income for distribution of the cooperative, the earning and payment of earnings fixed assets purchased with public funds.
The Fund has two parts:-part social welfare fund, used to spend on the job belong to the collective welfare as the infirmary building, medicine cabinets, clubs, cafeterias, in, daycare, preschool, toilets for women, ... and more details about social insurance such as workers ' compensation assistance , sickness, childbirth, elderly, lost labor, child support, retirement, death, etc.;
-Part Educational Foundation, awards, used to spend on the advanced work and spiritual life in all aspects of Park Township, as buying books; Open class technical training, business, culture, politics; benefits staff attend training classes; more details about the reward invention, technical innovation, reward emulation ...
Under the guidance of the Cooperative Association of the U.S. industry and handicraft, the cooperative must build the collective welfare system, social insurance mode, the mode of education, reward. In the mode of collective welfare, social insurance regime, need phototherapy level appropriate for those trying to commune with the construction of the cooperative and the Town Park production or continuous work in the cooperative. This mode must be cooperative Union of the U.S. industry and handicraft neighborhood, town or County approval before implementation.
Article 13. In the course of performing the contract with the enterprises, State bodies, to promote education for social effects;
-In the case of cooperatives was awarded the cooperative a proper bonus to captivating story line for the Department or commune members have achievements in the implementation of the contract; the remaining bonus section, then put in the public funds of the cooperative to increase the general welfare;
-Penalty cases, cooperative extract income of the Department or commune members make in the implementation of the contract to pay the fine; If not enough, you can extract a portion of public funds.
Article 14. The cooperative must unify the management and use of funds does not partake of the cooperative in accordance with the purpose, the content of each Fund. In case of need to ensure business continuity, production cooperatives, can use this Fund to spend on behalf of different funds (excluding depreciation of the property stores by State Bank loan); the Board shall report this to the social conference staff know and ensure full return in the shortest time.
To the management of the funds are tight, the cooperative must send the funds to the State Bank, soon after the excerpts set up the Fund; When necessary the draws, the cooperative must be used according to the purpose of the regulation.
Article 15. The cooperative to manage the fixed capital and working capital of the cooperative in the correct mode, the strict rules.
a) Fixed Capital of the cooperative include the remaining value of the fixed assets of the cooperative. To ensure that the calculation of depreciation of fixed assets for the true, fixed assets of the cooperative must be calculated according to the original, the cooperative is not automatically changed the original fixed assets.
Depending on the requirements of motor and half mechanization, or requires improved tools of individual trades, the cooperative determine investment fixed capital expansion.
b) capital of the cooperative include the value of raw materials, materials, fuels, semi-finished products and finished products inventories; the expenses on the unfinished product; cash funds and deposits in State banks working capital; the difference between the larger accounts payable accounts receivable.
Depending on the nature of each business, manufacturing industry: do work or buy raw materials semi-finished products, cooperatives need technical calculations to determine the level of investment of working capital necessary for production.
The cooperative each States need to rethink the norm working capital, for which the quota is reserved.
Article 16. If the lack of capital to build the base, material, technical or production development, cooperative business are State Bank of loans.
To calculate the level of borrowing needs, plan loans, using the right content, the purpose of the loan and the right Executive can loans and repayment of State Bank.
Article 17. Cases merged into larger cooperatives, dividing into small, cooperative or dissolution (local authorities browser y), the cooperative must pay the tax money of the State, to pay or to verify and clear responsibility for the repayment of money lent by the State Bank and the external loans debt.
Cases merged or split, the cooperative must plan to concentrate or to divide the capital, funds, stock level unified regulating obliged, giving the Congress or township Township Congress members discuss, decide and report up the Cooperative Association of the U.S. industry, craft and approve.
The case of dissolution, the cooperative must pay taxes and the State's debt, income distribution and social membership shares for payment of funds cooperative the Cooperative Association of the U.S. industry, the industrial capital of the province or city.
Chapter 4.
ASSET MANAGEMENT and CASH in Article 18. Minor industrial cooperatives, industry uses large volumes of raw materials, materials, fuels, and a fixed asset number is on the rise, an important part of raw materials for processing. This property is the basis of the sanctity of the Socialist regime, the condition for the development of production cooperatives, is the source of happiness no warmth. The cooperative must make people in identifying the responsibility to preserve and use good fortune in the cooperative, not to damage dents, lost, stolen or lost not because the enemy, disaster.
Cooperative management to unify the management of the property of the cooperative, set the mode property management responsibilities for each Department (factory, the production) or town; must have appropriate management policy for each property type, open the Windows policies closely tracking and periodic inventory of assets.
Article 19. The cooperative must classify assets: fixed assets, inexpensive perishable, raw materials, finished products, in order to have appropriate management measures.
A fixed property is all property used to be on one year and over 100 (for the primary industry occupations), over 50 (for the craft industry); not enough that two conditions are inexpensive perishable.
The Cooperative Association of the U.S. industry, handicraft in cooperation with financial institutions in the city, the base on the nature of each profession, guiding the cooperative basis using the standard for appropriately.
Article 20. Require fixed asset management is to preserve, conserve and use durable with high performance.
-The cooperative must sort of fixed assets in use, not in use, without using or damaging wait-payment, open the Windows and make fixed asset tracking tag on the side: the value, the situation eventually wear, moving, fixing and payment for each property;
-6 months or a year, cooperatives are organizations inventory fixed assets, redundant, lack of verification, identify the cause and resolve policy which makes them unable to adjust; If the missing without good reason, the person responsible for managing the compensation;
-The cooperative must periodically fixed assets major repairs and strive to make true the periodical.
Article 21. Require inexpensive perishable management is not to scattered, lost, lost, and use the savings, according to the norms and norms.
-The cooperative must have the repository contain inexpensive perishable; 3 months or 6 months a wave, the cooperative must organize inexpensive perishable inventory, verify admit, missing, damaged, identify the cause and resolve working capital adjustments, without no reason then the person responsible for management or use right of compensation; failure to report damaged;
-Monthly, depending on the value the cheap perishable material used in the production of more or less, that the cooperative distributed out a gradual allocation or on material costs eventually.
Article 22. Management requirements of raw materials, materials, fuel is actively combating waste, less cropping, stealing material, fuel, materials of cooperatives and of the State; use of raw materials, fuel, save according to the norms and norms;
-The cooperative must have the repository contains material, with respect to material, rare materials, you must have a private repository;
-When importing raw materials, materials, fuel into the repository, the repository to check the quantity, quality, warehousing, votes against the Bill, proof of purchase;
-When exporting raw materials, materials, fuels, storekeepers are base on the vote of the Chairman of the output (or Deputy) in charge of finance or of the person authorized to browse; store keeper and the recipient must weigh, measuring, counting, died, to check the quality and specifications before delivery;
-The cooperative must build the consumption of raw materials, fuel, materials based on the most economical level and does not exceed the level of the Agency, State enterprise work order (in the case of cooperatives as the row for the State). The cooperative must use raw materials, materials, fuels, according to the norms were built;
-At least 3 months, cooperatives have to inventory of raw materials, materials, fuel, redundant, lack of verification, identify the cause and resolve. If excess material received, the cooperatives are charged back to the client; If excess material of cooperatives due to weight, swung, count confused then reduce costs; admit no reason shall record the increase in working capital; If the lack of material in the norm then charged to wear animal chấtl costs; If the lack of outside the norm to have justifiable reasons shall record the capital reduction; missing without good reason, the unit or individual responsible for managing, used to compensate.
Article 23. Ask product management unfinished, semi-finished and finished products is not to wear and damage, loss, loss, and ensure the quantity, quality, specifications of goods through each production lines:-the cooperative must have a warehouse of finished products and semi-finished products; for this type of product made with rare materials, you must have a private repository;
-In the product delivered unfinished or semi-finished parts between this production for the continued processing, the cooperative must have the books trace the delivery. The Department continued to receive the number of check processing, quality specifications and only get incomplete products or semi-finished products have adequate quality standards, specifications to continue processing;
-Individual parts or made incomplete products or semi-finished products and not enough quality standards, specifications, have the responsibility to fix or redo, don't count the second;
-For the products are damaged without repair or redo the cooperative must have sanctions who make riots, are assessed and enter the repository wastes;
-Before putting the finished products and semi-finished products to the repository, store keeper must check the quantity, quality, specification and only get the finished products and semi-finished products technical standard.
-Monthly or at least 3 months, cooperatives have to warehouse inventory of finished products, semi-finished products, overcapacity, lack of verification, identify the cause and resolve as for raw materials.
Article 24. The cooperative do work or buy raw materials semi-finished products for enterprises, State bodies, to guarantee delivery to the full order enterprise, the number of products made with raw materials, the material of the Agency, State Enterprise; the cooperative must open a separate tracking of materials processing (open your own account using the table of statistics property of cooperatives).
According to the policy, the State's current rules and the contract signed between the sides, the cooperative must ask for the order processing companies provide adequate raw materials, materials, spare parts, ... necessary for producing or referring to go buy in the authorities responsible for providing absolute, do not buy the steal, all in collusion against the theft of supplies in the warehouse, the market of State enterprise.
Article 25. The cooperative must open bookkeeping, cards and vouchers required under State regulations to monitor the management of the property, on the quantity, the quality, the value of each type of construction and management regulations appropriate to each type.
The factory, the production of the base characteristics of situation his Department which built the specific rules.
Article 26. In the production process, if the cooperative's property losses:-Due to objective circumstances triggers, then cooperative property value losses, redefine and seek to solve the capital to continue production;
-Due to the unit or individual responsible for causing the lack of units or individuals that have to compensate.
The Congress (or Congress) Member Regulation Township authority to resolve the case of lost, as the Chairman of the rules is entitled to how much resolution, the Board resolved to the extent of how much and how many words over, to give the Congress of Member Township settlement.
Article 27. The cooperative must closely manage the revenues spent in cash.
-Cooperative management to unify the management of the use of cash. The head of the shop was commissioned currency cash, to concentrate the money up cooperatives in accordance with stipulated time, not arbitrarily spend and payment evidence (unless the admin payment once a specific clause);
-In payment transactions with customers, cooperatives need to pay by check or bank transfer. The cooperative only cash fund is kept in a certain amount of money to satisfy the usual daily spending, excessive it must send to the State Bank.
Article 28. The cooperative must have rules and rewards and discipline on the protection and management of assets, cash. Who preserved the good are rewarded; who lack responsibility for damage or loss to property restitution and good discipline.
Who would intentionally sabotage do damage the property of the cooperative shall, depending on the extent to which enforcement of appropriate disciplinary or legal prosecution proposal.
Chapter 5 PUBLIC FINANCE MODE and TEST MODE of FINANCE accounting in the COOPERATIVE
Article 29. To strengthen the financial-economic management in cooperatives, as preventable waste, embezzlement, cooperatives have to constantly improve the education of the Socialist enlightenment and spiritual master of the social collective, guarantee the implementation of the right to collective mastery of commune members about financial management , to make public the financial mode and test mode of finance accounting.
Public finance mode has the purpose to make understand Township income situation and the financial management of the cooperative, effective evaluation of materials, labor and money which had already been used, in order to contribute most actively to the production, sales and management of cooperatives and strengthen solidarity unity within the cooperative.
The content of public finance mode involves reporting, analysis, discussion and social organization in check when considering the need to:-the situation in manufacturing, the business of the cooperative after each settlement period or make a contract;
-The situation of income and income distribution;
-Expense funds depreciation, accumulated funds, public funds;
-Currency cash, debt, debt situation, and the situation the State Bank deposits;
-Shop machinery, basic construction and settlement ever works;
-In each factory or production: statistics of raw materials import and use; the number of labor hours and days of product.
-etc.
Noting a clear analysis of the activities related to the free market and income in cash, such as raw materials and external transport rental, sales, ...
Requirements of public financial report is to be transparent, easy to understand, complete, timely. The report form must be appropriate to the level of understanding of users and to present the specific job to hear Park Township can understand and relate things to hear the report with his daily work and daily activity you see in the cooperative. Right:-the organization listed in the factory, the manufacturing and in the head office management data, documents, the situation that members can check out the Township track;
-Organization for the social exchange, discussions about the problems mentioned above, the organization collected the questions or comments of civil research and resolve;
-Organize the financial report publicly in Congress (or Congress), in township Board meeting and the Board of control and expansion in factory or production.
Article 30. The financial test mode, cooperative accounting aims to promote the accepted policies, and the mode of cooperative rules of financial management, timely detection of deficiencies, and prevent waste, embezzlement, put the management accounting and finance cooperatives go into Groove.
The financial test or comprehensive work face, downloads or unusual, the cooperative's Supervisory Board is responsible for the Organization of the test and after each inspection must report results for civil staff know. Daily, every commune members have the responsibility to monitor, the Director of the financial activities of the cooperative in accordance with State regulations and manage a cooperative.
Chapter 6.
THE RESPONSIBILITY AND AUTHORITY TO MANAGE INTERNAL FINANCIAL COOPERATIVES; ORGANIZATION of ACCOUNTING, FINANCIAL COOPERATIVES article 31. With the guidance of the Cooperative Association of the U.S. industry, craft, cooperative based on the mode of financial management of primary cooperatives, industrial, craft industry of the State to plan financial management rules of the cooperative; This policy must be the Congress of Member township or town Parks Congress through the Administrative Committee and shall be the district, town or neighborhood browse y before implementation.
Article 32. Finance is the lifeblood of the cooperative, commune members are owners cooperative collective. All matters related to the cooperative's financial management such as financial planning, income distribution project of the cooperative, to build the collective welfare system, social insurance, education, reward, treat the service violates the regime, the financial management rules in the cooperative , ... must give the Congress or township Township Congress members discuss and decide.
Regular daily and in the Congress, members have the right to questions and feedback to the Board and Control Board cooperative in all aspects of financial management of the cooperative.
Article 33. The Board is responsible for financial affairs in the Organization of cooperatives, Executive policies, the regime of the Communist Party and the State on the financial-economic management in cooperatives, and organizations make financial planning and financial management rules; financial regimes, true financial report; organizing and directing the accounting, financial cooperatives.
Control Board is responsible for checking the financial-accounting of cooperatives, inspecting the enforcement of the policy, economic management mode-the party's finances and the State of the cooperative. See the case of financial management rules are violated, the Supervisory Board has the right to opinion with the management to stop; If it is not done, the Control Board has the right to report to the Association of primary cooperatives, industrial, craft, or the Congress members during the most recent session of the Township.
Article 34. The Chairman (or Deputy) in charge of cooperative financial responsibility to draft the financial plan, the report, the rules of financial management to the Board members Township Congress review and decision; on behalf of the Organization's Executive Board policies, regulations, tax credits ... of the State; directs the work of financial-accounting of the cooperative.
Chief Accountant responsible for the accounting work of the cooperative must examine the observance of the principles, the mode, rules and financial discipline in the cooperative. See the case the Board decided the expense not correct mode, chief accountant has the right to Executive requirements properly; If comments are not accepted, then the chief accountant has just accepted the decision of the Board of Trustees has just timely reports with the Board of control of the cooperative, the cooperative association with u.s. industry, craft industry.
Chief Accountant not cum cashier, store keeper and supplies.
Article 35. In addition to the financial Commissioner and Chief Accountant, cooperatives need elected treasurer, storekeepers and employees own supplies.
-The Treasurer is responsible for the cash management of the cooperative under the regime of the State Bank and the rules of the cooperative; a valid certificate from the base, currency and cash payment the right regulatory regime; urging cooperative units paid the prescribed deadlines; detect the use of cash, not to stop in time mode.
-The responsible storekeeper organization preserving the thoughtful preservation of assets in the repository, the full observance of principles of accounting, warehouse full of valid vouchers when import shed, regularly check the quantity and quality of inventory management is responsible for the loss, damage to property in the repository.
Article 36. The Finance Commissioner, accountant, cashier, accounting, financial apparatus of the cooperative. To ensure financial management are conducted regularly, cooperatives are specialized finance and accounting officer, as Chief Accountant. The election or change of Chief Accountant must be a member or township Congress Congress Member Township Committee and administrative decisions of the district, town or neighborhood browser y. Article 37. Low price guarantee request to strengthen financial management, accounting work in the cooperative must be organized according to cooperative accounting regime of the U.S. industry, handicraft by the Ministry of Finance issued.
To ensure the Guide, check out the Authority's responsibility for the financial management of the cooperative, each States production, cooperative business must submit the Panel report and the balance sheet account, last year to submit the table of settlement and the property table for the Union of primary industry cooperative , industry, financial institutions and State Bank in the district, town or neighborhood.
