Decision on Management of Accounting Software
关于会计软件管理的决定
ຂໍ້ຕົກລົງ ວ່າດ້ວຍການຄຸ້ມຄອງໂປຣແກຣມບັນຊີ
Summary
The Ministry of Finance of Laos decides on principles for the development, use, and management of accounting software, as well as measures for licensing, monitoring, supervision, and penalties, applicable to all accounting units, enterprises, and related individuals and legal persons nationwide, to promote informatization and standardization of financial accounting work.
Articles
Article 1
This Decision stipulates the principles, regulations, and measures regarding the management and use of accounting software, aiming to encourage and promote the introduction of modern tools into the management of financial accounting work, ensure the complete recording of all changes in financial accounting, enable rapid and timely summary reporting, and maintain the accuracy, transparency, and auditability of data in accounting units.
Article 2
Accounting Software Management. Accounting software management refers to the management, tracking, and inspection of the development of accounting software, making it a tool for accounting units to carry out accounting work, whether for internal use or external sale, which must be accurate and compliant in accordance with laws, regulations, accounting standards, financial reporting standards, and the provisions of accounting manuals approved and published for implementation in each period of the Lao People's Democratic Republic.
Article 3
Obligation to develop accounting software. Individuals, legal entities, or organizations that develop accounting software for managing their own financial accounting work or for external sale must, before using or selling such accounting software, undergo inspection and testing for accuracy and compliance, in accordance with the laws, regulations, financial reporting standards, and accounting manuals promulgated and in effect in the Lao People's Democratic Republic from time to time, and must obtain a permit from the Ministry of Finance.
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