In order to solve difficulties and problems in management, investment, production and business activities, some contents of the 2020 Enterprise Law are expected to be amended. HERE, Ministry of Planning and Investment has been sent Comments on the proposal to amend a number of provisions of the Public Investment Law, Investment Law according to the method of public-private partnerships, bidding laws, enterprises' laws and laws to support small and medium enterprises, Law on Investment and Law Corporate income and housing law. Then, to meet the requirements of practice to remove difficulties and problems in governance, investment, production and business activities of enterprises, one The number of contents of the 2020 Enterprise Law is expected to be amended. The disclosure of the information of the Financial Statement in the middle of the year of the Central State, Point d, Clause 1, Article 109 Enterprise Law stipulates that state enterprises must announce Periodically on the company's website and the representative agency of the following information: "Report and summarize financial statements between the year have been audited b at independent auditing organization; The deadline for publication must be before July 31 every year; Including the financial statements of the parent company and consolidated financial statements (if any) ". However, according to the provisions of Article 60 of the Law on Management and Use of the State capital investment in production and business At enterprises in 2014, Clause 1, Article 33 of the Accounting Law and Article 37 of the Independent Auditing Law in 2011, State enterprises only have to audit compulsory for annual financial statements; There is no regulation that enterprises must perform audits for financial statements between the years
. In fact, in fact small-scale state-owned enterprises do not perform financial statements between the year, only one number The Maternal Group, State Corporation to hire an independent auditing organization to audit financial statements between the year. The enterprise requirement to publish periodic information for the mid-year financial statements was checked Mathematical by an auditing organization in accordance with the provisions of Point d, Clause 1, Article 109 of the Enterprise Law creates a burden on expenses for enterprises in hiring consultants to perform audit audits before announcement. About 1,000 state enterprises must fulfill the information disclosure obligations in accordance with the Enterprise Law, which require enterprises to stipulate at Point d, Clause 1, Article 109, the Enterprise Law may indirectly reduce revenues The state budget annually due to the entire business sector may cost many billion VND to perform the test Financial statements between the previous year
People of the provinces, cities and corporations, state-owned corporations and received a lot of comments on shortcomings in the practice of implementing the provisions of Point d, Clause 1, Article 109 of the Enterprise Law. Then The owner and enterprise representative agencies are not required to be forced to audit the fiscal statements between the year of enterprises to comply with current regulations and save time and expenses for enterprises. However, Due to this content specified in the Law, the Decree No. 47/2021 / ND-CP dated 01/4/2021 of the Government guiding a number of provisions in the Enterprise Law inherited the regulations requiring enterprises The State must publish annual financial statements that have been audited in accordance with the provisions of Point d, Clause 1, Article 109 of the Enterprise Law. I Implement the above provisions, the Ministry of Planning and Investment receives a lot of petitions and reflections of enterprises (including large-scale enterprises in the model of parent company - central subsidiaries and Similar companies of small-scale small-scale) on the overlap, failing to agree on the contents requiring enterprises to perform audits for the mid-year financial statements between the Accounting Law, Enterprise Law and Law 69/2014 / QH13. At the same time, the Ministry of Planning and Investment also said that the request of all state enterprises, including small-scale enterprises, performing public-utility tasks, providing services Irrigation and irrigation ... (Operating mainly for profit targets) must perform auditing financial statements between the year is really unnecessary due to the annual audit report according to regulations At Point c, Clause 1, Article 109 of the Enterprise Law. The cost of costs and time for businesses and ensuring the consistency of the law system in real Currently, the announcement of enterprise information, Clause 3, Article 6 of the draft Law on Amending and Supplementing Point d, Clause 1, Article 109 of the Enterprise Law in the direction of the Financial Report between the year of the enterprise shall perform the information announcement
compulsory auditing. Defining national defense and security enterprises 5 Article 217 Enterprise Law stipulates: "The Government shall detail the management of the management and operation of state enterprises directly serving defense, Security or economic combination with national defense and security ". . Dịch vụ:
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