NGH QUYT

CA Y BAN THNG V QUC HI S 917/2005/NQUBTVQH11 NGY 15 THNG 9 NM 2005 V VIC QUY NH

QUY TRNH XY DNG V BAN HNH H THNG CHUN
MC KIM TON NH NC

Y BAN TH NG V QU C H I
N C C NG HA X H I CH NGH A VI T NAM

Cn c vo Lut t chc Quc hi;

Cn c vo Lut Kim ton nh nc;
Theo ngh ca Tng Kim ton Nh nc,
QUYT NH:

Ban hnh km theo Ngh quyt ny Quy trnh xy dng v ban hnh h thng chun
mc kim ton nh nc.
iu 1.

Trng hp cn sa i, b sung Quy trnh xy dng v ban hnh h thng chun

mc kim ton nh nc, Tng Kim ton Nh nc trnh y ban thng v Quc hi
xem xt, quyt nh.
iu 2.

iu 3.

Ngh quyt ny c hiu lc thi hnh t ngy 01 thng 01 nm 2006.

TM. y ban Thng v Quc hi

Ch tch
Nguyn Vn An

Mc lc
iu 1. Quy nh chung ..........................................................................................................3
iu 2. Cc bc xy dng v ban hnh chun mc kim ton nh nc ............................3
iu 3. Ban ch o xy dng v ban hnh h thng chun mc kim ton nh nc..........3
iu 4. T son tho chun mc kim ton nh nc............................................................4
iu 5. Xc nh nguyn tc, k hoch son tho v ban hnh chun mc kim ton nh
nc..........................................................................................................................................5
iu 6. Son tho chun mc kim ton nh nc.................................................................5
iu 7. T chc ly kin t chc, c quan, n v c lin quan .........................................5
iu 8. Ban hnh v cng b chun mc kim ton nh nc...............................................6
iu 9. Sa i, b sung chun mc kim ton nh nc......................................................6
iu 10. iu khon thi hnh..................................................................................................6

QUY TRNH XY DNG V BAN HNH H THNG CHUN MC

KIM TON NH NC
(Ban hnh km theo Ngh quyt s 917/2005/NQ-UBTVQH11
ngy 15 thng 9 nm 2005 ca y ban thng v Quc hi)

iu 1. Quy nh chung

Quy trnh xy dng v ban hnh h thng chun mc kim ton nh nc l tng th cc
quy nh v qu trnh xy dng, ly kin tham gia v ban hnh chun mc kim ton nh
nc; l cn c Tng Kim ton Nh nc xy dng, ban hnh h thng chun mc
kim ton nh nc p dng thng nht trong hot ng kim ton ca Kim ton Nh
nc theo quy nh ti khon 3 iu 8 ca Lut Kim ton nh nc.

iu 2. Cc bc xy dng v ban hnh chun mc kim ton nh nc

1. Thnh lp Ban ch o xy dng v ban hnh chun mc kim ton nh nc v T son

tho chun mc kim ton nh nc.
2. Xc nh nguyn tc, k hoch son tho v ban hnh chun mc kim ton nh nc.
3. Son tho chun mc kim ton nh nc.
4. Ly kin ca t chc, c quan, n v c lin quan.
5. Ban hnh v cng b chun mc kim ton nh nc.

iu 3. Ban ch

o xy dng v ban hnh h thng chun mc kim ton nh nc

1. Tng Kim ton Nh nc thnh lp Ban ch o xy dng v ban hnh h thng chun
mc kim ton nh nc (gi tt l Ban ch o) do mt Ph Tng Kim ton Nh nc
lm Trng ban gip Tng Kim ton Nh nc xy dng, ban hnh chun mc kim
ton nh nc.
2. Ban ch o c cc nhim v sau y:
a) Xc nh nguyn tc chung lm c s xy dng v ban hnh chun mc kim ton nh
nc;

b) Xc nh danh mc chun mc kim ton nh nc cn xy dng v ban hnh;

c) Xc nh kt cu vn bn v chun mc kim ton nh nc;
d) Xy dng k hoch son tho, ban hnh v cng b chun mc kim ton nh nc;
) Thnh lp t son tho chun mc kim ton nh nc
e) Ch o ton b cng tc son tho chun mc kim ton nh nc;
g) T chc nghim thu chun mc kim ton nh nc;
h) Trnh Tng Kim ton Nh nc k ban hnh v cng b chun mc kim ton nh
nc.

iu 4. T son tho chun mc kim ton nh nc

1. Trng Ban ch o quyt nh thnh lp t son tho chun mc kim ton nh nc

(gi tt l T son tho).
T son tho c th c chia thnh cc nhm.
Mi nhm trong T son tho c trch nhim, son tho mt hoc mt s chun mc kim
ton nh nc theo s phn cng ca Trng Ban ch o.
2. Thnh vin T son tho do Trng Ban ch o quyt nh, gm:
a) i din ca Kim ton Nh nc l t trng;
b) i din n v trc thuc Kim ton Nh nc;
c) Cc chuyn gia, nh khoa hc trong v ngoi Kim ton Nh nc.
S lng thnh vin c th ca T son tho do Trng Ban ch o quyt nh ph hp
vi yu cu son tho chun mc kim ton nh nc.
3. T son tho c cc nhim v sau y:
a) Son tho chun mc kim ton nh nc theo s phn cng ca Trng Ban ch o;
t chc tho lun trong t v ni dung d tho chun mc kim ton nh nc;
b) Trnh Ban ch o cho kin hon thin d tho chun mc kim ton nh nc
trc khi ly kin t chc, c quan, n v c lin quan;

c) Ly kin cc t chc, c quan, n v c lin quan v tng hp kin tham gia vo d

tho chun mc kim ton nh nc;
d) Tip thu, chnh l, hon thin d tho chun mc kim ton nh nc trnh Trng Ban
ch o t chc nghim thu.

iu 5. Xc nh nguyn tc,

k hoch son tho v ban hnh chun mc kim ton

nh nc
Ban ch o c trch nhim ch o vic xc nh nguyn tc v k hoch son tho chun
mc kim ton nh nc, gm: Xc nh nguyn tc chung lm c s xy dng v ban
hnh chun mc; d kin danh mc chun mc kim ton nh nc; xc nh kt cu vn
bn; xy dng k hoch nghin cu ban hnh v cng b cc chun mc.
Cc ni dung trn phi c Trng Ban ch o quyt nh bng vn bn lm cn c
cho vic son tho chun mc kim ton nh nc.

iu 6. Son tho chun mc kim ton nh nc

T son tho t chc son tho chun mc kim ton nh nc theo trnh t cc bc cng
vic sau y:
1. Xy dng cng ca tng chun mc kim ton nh nc, xin kin Ban ch o;
2. Son tho chun mc kim ton nh nc theo cng c Ban ch o ph
duyt;
3. T chc hi ngh, hi tho v ni dung d tho chun mc kim ton nh nc;
4. Hon chnh d tho chun mc kim ton nh nc trnh Ban ch o.

iu 7. T chc ly kin t chc,

c quan, n v c lin quan

Trng Ban ch o gi d tho chun mc kim ton nh nc xin kin chnh thc cc
thnh vin Ban ch o, y ban Kinh t v Ngn sch, y ban Php lut ca Quc hi, B
Ti chnh, Hi K ton v Kim ton Vit Nam v mt s c quan khc c lin quan.
Trong phm vi 30 ngy k t ngy nhn c vn bn ngh tham gia kin ca Kim
ton Nh nc, cc c quan trn c kin bng vn bn v gi Kim ton Nh nc.

Trng hp cc t chc, c quan, n v trn khng c kin bng vn bn th coi nh

ng vi d tho v chun mc kim ton ca kim ton Nh nc.

iu 8.

Ban hnh v cng b chun mc kim ton nh nc

1. Sau khi nghin cu, tip thu kin ca thnh vin Ban ch o, t chc, c quan, n v
c lin quan theo quy nh ti iu 7 ca Quy trnh ny, Trng Ban ch o t chc
nghim thu, trnh Tng Kim ton Nh nc k ban hnh v cng b chun mc kim ton
nh nc.
2. Ti liu trnh Tng Kim ton Nh nc v chun mc kim ton gm:
a) T trnh v s cn thit phi ban hnh, mc ch, ni dung c bn v nhng vn cn
c kin khc nhau v chun mc kim ton nh nc;
b) Tng hp kin tham gia ca cc t chc, c quan, n v c lin quan v chun mc
kim ton nh nc;
c) Bo co gii trnh, tip thu kin ca cc t chc, c quan, n v quy nh ti iu 7
ca Quy trnh ny;
d) Kt qu nghim thu chun mc kim ton nh nc;
) D tho Quyt nh ban hnh chun mc kim ton nh nc km theo d tho chun
mc kim ton nh nc
3. Tng Kim ton Nh nc xem xt, k ban hnh chun mc kim ton nh nc.
4. Chun mc kim ton nh nc c cng b trn Cng bo.

iu 9. Sa i, b

sung chun mc kim ton nh nc

1. Trong trng hp cn sa i, b sung chun mc kim ton nh nc, Tng Kim ton
Nh nc ch o vic thc hin sa i, b sung chun mc kim ton nh nc.
2. Vic sa i, b sung chun mc kim ton nh nc c thc hin theo Quy trnh
ny.

iu 10. iu khon thi hnh

Quy trnh ny c hiu lc thi hnh t ngy 01 thng 01 nm 2006