THE GOVERNMENT

Decree No. 61/2013/ND-CP of June 25, 2013, promulgating the Regulation on financial supervision, operational efficiency assessment and publicization of financial information of state-owned enterprises and state-invested enterprises
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2005 Law on Enterprises;
Pursuant to November 27, 2009 Resolution No. 42/2009/QH12 of the National Assembly on raising the effectiveness and efficiency of implementation of policies and laws on the management and use of state capital and assets in state groups and corporations;
At the proposal of the Minister of Finance;
The Government promulgates the Decree promulgating the Regulation on financial supervision, operational efficiency assessment and publicization of financial information of state-owned enterprises and state-invested enterprises.
Article 1. To promulgate together with this Decree the Regulation on financial supervision, operational efficiency assessment and publicization of financial information of state-owned enterprises and state-invested enterprises.
Article 2. This Decree takes effect on August 15, 2013.
Article 3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, chairpersons of Members’ Councils or company presidents, directors or directors general of state-owned enterprises; and Boards of Directors and directors general or directors of state-invested enterprises shall implement this Decree.
On behalf of the Government
Prime Minister
NGUYEN TAN DUNG
 
Regulation on financial supervision, operational efficiency assessment and publicization of financial information of state-owned enterprises and state-invested enterprises
(Promulgated together with the Government’s Decree No. 61/2013/ND-CP of June 25, 2013)
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Regulation provides the financial supervision, operational efficiency assessment, and publicization of financial information applicable to state-owned enterprises and state-invested enterprises.
Article 2. Subjects of application