The decision on issuing the accounting mode applied to the external units active in the area of public education, health, culture, sports _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to Decree No. 15/CP dated 2/3/1993 of the Government about the tasks, powers and responsibilities in the governance of the , ministerial bodies;

Pursuant to Decree No. 175/CP dated 28/10/1994 of government functions, tasks and organization of the Ministry of finance;

Pursuant to Decree No. 73/1999/ND-CP dated August 19, 1999 of the Government on the policy of encouraging socializing with respect to activities in the areas of education, health, culture and sports;

Base circular No 30/2000/TTLT/BTC-UBTDTT on 24/4/2000 Guide financial management mode for external institutions active in the field of public sport; Circular No. 31/2000/TTLT/BTC-BYT on 25/4/2000 guide the establishment and management of the financial mechanism for the patient base non; Circular No. 32/2000/TTLT/BTC-BVHTT on 26/4/2000 Guide financial management mode for external institutions active in the field of public culture; Circular No. 44/2000/TTLT/BTC-BGD & TEL-& BLĐTB XH on January 23/5/2000 Guide financial management mode for external institutions active in the field of public education and training;

Based on the accounting mode career administration issued decision No. 999-TC/QD-CĐKT on 02/11/1996 of the Minister of finance;
At the suggestion of the Director of the accounting regime, decision: article 1: the promulgation of accounting mode applied to the external units active in the area of public education, health, culture and sports, includes 5 sections: 1-General provisions;

2-accounting system;

3-accounting-account system;

4-accounting system;

5-financial reporting system.

Article 2: accounting mode non unit is applied to the facility of selling the non-budget funding of population basis, often created and privately operated in the areas of education, health, culture and sports in the country from October 7, 2001. The State sold the base level of funding often applied according to the mode of accounting career administration issued decision No. 999-TC/QD/CĐKT on 2/11/1996 of the Minister of finance.

Article 3: The Ministry of education and training, health, culture and information, the Sports Commission and the people's committees of provinces and cities under central is responsible for directing, implementing external unit accounting regime for its range of units management.

Article 4: the Director of the accounting regime, General Director of the tax Bureau, Director of the Administration career, Chief of the Department is responsible for guiding, inspecting the implementation of this decision.