(May 30, 2006 the Treasury order 36th release as of July 1, 2006) Chapter I General provisions article in order to standardize and strengthen the institutions of State-owned assets management, maintain the safety and integrity of the State-owned assets, the rational allocation and effective utilization of State-owned assets, and safeguard and promote the development and establishment of the Socialist market economy and the requirements of public finance institution of State-owned assets management system, in accordance with relevant regulations of the State Council, these measures are formulated.
Second approach applies to all types of institutions of the State-owned assets management activity.
Article the institution of State-owned assets in these measures refers to institutions to possess, use, legally recognized as State-owned, general term for various economic resources can be in monetary units, the institutions of the State-owned (public) property.
Public institution assets of State-owned assets, including allocated by the State institutions, institutions using state-owned assets in accordance with national organizations income assets, as well as donations and other legally recognized as State-owned assets, the form as current assets, fixed assets, intangible assets and investments, and so on.
Article fourth institution of State-owned assets management activity, should uphold the principle of combination of asset management and budget management, introduction of a material object cost quota system, promote the integration and sharing of assets to achieve closer unity asset management and budget management; should adhere to the principle of the separation of ownership and use; should adhere to asset management and financial management, a combination of physical management and value management principles.
Fifth national unity for all institutions of State-owned assets, classification of government regulation, possession or use of management systems. Sixth chapter management institutions and their responsibilities at all levels of State-owned assets management in public institutions, the financial sector is Government departments, on the implementation of the integrated management of State-owned assets in public institutions. Its main duties is: (a) according to national about State-owned assets management of provides, developed institutions State-owned assets management of regulations, and organization implementation and supervision check; (ii) research developed this level institutions real assets configuration standard and related of costs standard, organization this level institutions State-owned assets of property registration, and property defined, and property disputes mediation, and assets assessment regulatory, and assets inventory and statistics report, based management work; (three) by provides permission approval this level institutions about assets acquisition, and
Disposal and using state-owned assets foreign investment, and rental, and lending and guarantees, matters, organization institutions long-term idle, and low effect running and Super standard configuration assets of transfers work, established institutions State-owned assets integration, and shared, and total with mechanism; (four) advance this level has conditions of institutions achieved State-owned assets of market, and socialization, strengthening institutions turned enterprises restructuring work in the State-owned assets of supervision management; (five) is responsible for this level institutions State-owned assets returns of supervision management;
(F) establishing and perfecting the institution of State-owned assets management system, dynamic management of State-owned assets in public institutions; (VII) established institutions of State-owned assets security, integrity and use of evaluation method and evaluation criteria and evaluation of the effectiveness of mechanisms, on the performance of State-owned assets management in public institutions; (VIII) supervision and guidance levels for institutions and their departments, financial departments at lower levels of State-owned assets management. Article seventh departments of public institutions (hereinafter referred to as departments) responsible for the departments and institutions of the State-owned assets supervision and administration.
Its main duties is: (a) according to this level and superior financial sector about State-owned assets management of provides, developed this sector institutions State-owned assets management of implementation approach, and organization implementation and supervision check; (ii) Organization this sector institutions State-owned assets of inventory, and registration, and Statistics summary and the daily supervision check work; (three) audit this sector belongs institutions using state-owned assets foreign investment, and rental, and lending and guarantees, matters, by provides permission audit or approval about assets acquisition, and disposal matters;
(Four) is responsible for this sector belongs institutions long-term idle, and low effect running and Super standard configuration assets of transfers work, optimization institutions State-owned assets configuration, promoted institutions State-owned assets shared, and total with; (five) urged this sector belongs institutions by provides paid State-owned assets returns; (six) organization implementation on this sector belongs institutions State-owned assets management and using situation of evaluation assessment; (seven) accept sibling financial sector of supervision, and guide and to its report about institutions State-owned assets management work. Eighth public institution responsible for the possession or use of State-owned assets management. Its main duties is: (a) according to institutions State-owned assets management of about provides, developed this units State-owned assets management of specific approach and organization implementation; (ii) is responsible for this units assets acquisition, and acceptance storage, and maintenance custody, daily management, is responsible for this units assets of account card management, and inventory registration, and statistics report and the daily supervision check work; (three) handle this units State-owned assets configuration, and disposal and foreign investment, and rental, and lending and guarantees, matters of approval procedures; (four) is responsible for this units for foreign investment, and
Rental, and lending and guarantees of assets of hedge value-added, according to provides timely, and full paid State-owned assets returns; (five) is responsible for this units stock assets of effective using, participation large instrument, and equipment, assets of shared, and total with and public research platform construction work; (six) accept competent sector and sibling financial sector of supervision, and guide and to its report about State-owned assets management work.
Nineth levels of financial departments, authorities and institutions shall, in accordance with the regulations, management bodies and persons, institutions of State-owned assets management.
Tenth article in accordance with the needs of the financial sector, part of State-owned assets management work can be referred to relevant units completed.
Chapter III asset allocation and 11th institution State-owned asset allocation refers to the financial sector, authorities and institutions according to the functioning of public institutions, such as the need, in accordance with the procedure prescribed in relevant laws, regulations and rules and regulations of the State, by way of purchase or transfer assets to go with public institutions.
12th institution State-owned asset allocation should be subject to the following conditions: (a) current assets cannot meet the needs of functioning of public institutions, (ii) it is difficult to share, share assets with other units and (iii) to purchase products or services through the market, instead of asset allocation, or the high cost of market buying patterns.
13th institution State-owned asset allocation shall conform to the provisions of section configuration standards does not require configuration standards should be strictly controlled, reasonable configuration. 14th public institutions in their long-term idle, inefficient operation or the standard configuration of the asset, in principle the transfers carried out by the competent authorities, and reported to the financial authorities; asset transfers across departments and regions should be similar or common level of approval of the financial sector.
Otherwise stipulated by laws, administrative regulations, in accordance with its provisions.
15th article institutions to financial sector application with financial sex funds acquisition provides limit above assets of (including institutions application with financial sex funds held large conference, and activities need for of acquisition), except national another has provides outside, according to following program approval: (a) annual sector budget prepared Qian, institutions assets management sector with financial sector audit assets stock, proposed Xia a annual intends acquisition assets of heading, and number, measuring funding lines, reported competent sector audit;
(Ii) competent sector according to institutions assets stock status and about assets configuration standard, audit, and summary institutions assets acquisition plans, reported sibling financial sector approval; (three) sibling financial sector according to competent sector of audit views, on assets acquisition plans for approval; (four) by sibling financial sector approved of assets acquisition plans, institutions should included annual sector budget, and in reported annual sector budget Shi comes with reply file, related material, as financial sector reply sector budget of according to.
16th institution to the competent authority or other authority for project funding, and issued by the relevant departments before it should be involved in asset acquisition matters more than the specified limit to the approval of the Finance Department at the same level.
17th institutions with additional resources for the purchase of assets above the specified limit, submitted to the competent authorities for approval; competent authority approval should be regularly reported to the financial authorities.
18th institutions to buy into the scope of government procurement of assets, shall be executed in accordance with State provisions on government procurement.
Article 19th of State-owned assets in public institutions including private and foreign investment, rental, loan, guarantee, etc.
20th institution shall establish and improve asset purchase, acceptance, storage and use of internal management system.
Institutions shall conduct a periodic inventory of physical assets, account reconciliation, account card, consistent accounts, strengthen the patents, trademarks, copyrights, land-use rights, goodwill and other intangible assets, non-patent technology management, prevent loss of intangible assets. 21st units use State-owned assets in overseas investment, leasing, lending and guarantees shall carry out the necessary feasibility studies, and applied by the competent departments for examination and approval, financial departments at the same level for approval.
Otherwise stipulated by laws, administrative regulations, in accordance with its provisions.
Public institution units should be used for investment project management, leasing and lending of assets and units to fully disclose relevant information in the financial and accounting reports.
22nd financial sectors and departments should strengthen the institutions of State-owned assets to foreign investment, leasing, lending and guarantees, risk control. Article 23rd foreign investment income and the use of State-owned assets in public institutions leasing, lending and revenue guarantees shall be incorporated into the budget, unified accounting and management.
Except as otherwise provided. The fourth chapter asset disposal
24th institution State-owned asset disposal refers to the institution for its possession or use of property rights of State-owned assets were transferred or cancelled.
Disposal methods include sale, assignment, transfer, foreign donations, scrap, loss, as well as a monetary asset write-off of losses.
25th institutions dispose of State-owned assets shall be subject to strict approval procedures, unauthorised deal. Article 26th institutions possess and use buildings, vehicles and land disposal, monetary assets write-off of losses, and unit values or batch disposal of assets worth more than the specified limit, approval by the authorities after the audit report on financial sector; below the specified limit of the disposition of assets reported to authorities, the competent authorities will approve the results reported to the financial authorities on a regular basis.
Otherwise stipulated by laws, administrative regulations, in accordance with its provisions.
27th Finance Department or the approval of the authorities and institutions of State-owned assets items of rearranging the financial sector institutions on asset allocation budget item reference, is the institution accounting documents related to the adjustment.
28th institution State-owned asset disposal should follow open, just and fair principles.
Institutions sell, selling, transferring, selling off the asset number or higher value, shall be by way of auction bidding open disposition.
29th institution State-owned asset disposal income belongs to the State, shall, in accordance with the provisions of government non-tax income management under "two lines of income and expenditure" management.
Fifth chapter registration of property rights and property rights disputes article 30th property right registration of State-owned assets in institutions (hereinafter referred to as the registration of property rights) is a State institution for registration of possession or use of State-owned assets, to confirm the State of State-owned assets of ownership and possession, right of State-owned assets in public institutions.
31st article to the financial institutions shall departments or authorities mandated by the financial sector (hereinafter referred to as departments authorized) application, for property registration, and the financial department or departments authorized issuance of the certificate of the property right registration of State-owned assets in institutions (hereinafter referred to as the registration of property rights).
Articles 32nd to the property right registration of State ownership of State-owned assets in institutions, legal evidence of the right to possess, use, printed by the Ministry.
Annual registration, restructuring of public institutions, asset disposal and use of State-owned assets to invest, lease, lend, security and other matters, shall issue a certificate of the registration of property rights.
Article 33rd property right registration of State-owned assets in institutions mainly include: (a) name, domicile, person in charge and set up a time; (b) the nature of units, departments, and (iii) total assets, the State-owned assets, major investment in real assets and their usage, external, and (iv) other matters that require registration.
34th article institutions should according to following provides for State-owned assets property registration: (a) new established of institutions, handle occupies property registration; (ii) occurred Division, and merged, and part restructuring, and membership relationship, and units name, and residence and units head, property registration content occurred changes of institutions, handle change property registration; (three) for law revoked or overall restructuring, reasons was liquidation, and cancellation of institutions, handle cancellation property registration.
35th financial departments at all levels should be in dynamic management information system of property registration and changes based on the regular inspection of property registration of State-owned assets in public institutions. Article 36th between public institutions and other State-owned units of State-owned assets property rights disputes, settled by the parties concerned.
No agreement, may apply to the or common level financial departments at mediation and adjudication, and necessary times have jurisdiction of the people's Government. 37th, institutions and non-State-owned property rights conflicts between units or individuals, institutions should be addressed by the proposed opinions, upon approval by the competent departments and reported to the financial services, consultation with other parties.
No settlement in accordance with the judicial process.
Sixth chapter assets assessment and assets inventory 38th article institutions has following case one of of, should on related state-owned assets for assessment: (a) overall or part restructuring for enterprise; (ii) to non-currency sex assets foreign investment; (three) merged, and Division, and liquidation; (four) assets auction, and transfer, and replacement; (five) overall or part assets rental to non-State-owned units; (six) determine lawsuits assets value; (seven) legal, and administrative regulations provides of other need for assessment of matters.
39th article institutions has following case one of of, can not for assets assessment: (a) by approved institutions overall or part assets free designated turned; (ii) administrative, and institutions subordinates of institutions Zhijian of merged, and assets designated turned, and replacement and transfer; (three) occurred other not effect state-owned assets interests of special property changes behavior, reported by sibling financial sector confirmed can not for assets assessment of. 40th institution State-owned assets assessment work should be entrusted with the assessment of the qualification of asset appraisal institutions.
Institutions shall provide relevant information to the asset evaluation agencies and information, and to provide the conditions and objectivity, authenticity and legality of the information is responsible for.
Institutions shall in any way interfere asset evaluation agencies independent practice. 41st institution State-owned asset valuation and recording system for the implementation of approved projects.
Approved and filed in accordance with the relevant State-owned assets assessment project approval and management regulations. 42nd article institutions has following case one of of, should for assets inventory: (a) according to national special work requirements or this level Government actual work need, was into unified organization of assets inventory range of; (ii) for major reform or overall, and part restructuring for enterprise of; (three) suffered major natural disasters, force majeure caused assets serious loss of; (four) accounting information serious distortion or State-owned assets appeared major loss of; (five) accounting policy occurred major change,
Involve important changes in accounting methods, and (vi) other financial departments should be an asset inventory.
43rd institution asset inventory shall submit an application to the competent authority and in accordance with the prescribed application procedures financial Department approved organization, but according to country-specific work requirements or the level of Government work to be done except for inventory of assets. 44th institution asset inventories, including a basic cleaning, account cleanup, property inventory, profit and loss recognition, asset verification and improvement system.
Specific measures shall be formulated separately by the Treasury asset inventory.
Seventh chapter the asset information management and reporting 45th institutions shall, in accordance with requirements of State-owned assets management, promptly of any changes in asset information management system, dynamic management of assets of the entity, and based on the statistics of State-owned assets and information reporting. Article 46th information report of State-owned assets in public institutions is an important part of the financial statements.
Institutions shall, in accordance with the financial provisions of the financial accounting report of the format, content and requirements on the possession, use of State-owned assets to report on a regular basis. 47th institution State-owned asset possession, usage, is the competent Department, financial Department and organization of important references of the institutions budget.
Financial departments at all levels, the competent authorities should make full use of assets management information system reports and asset information, comprehensive and dynamic knowledge institution State-owned asset possession, usage, and establish and improve the asset and budget effective incentive and restraint mechanisms.
Eighth chapter 48th fiscal and legal responsibility of supervision and inspection departments, authorities, institutions and their staff, shall protect the safety and integrity of the State-owned assets in public institutions, improve the efficiency of State-owned assets.
49th fiscal departments, authorities and institutions shall establish a sound scientific and rational institution State-owned assets supervision and management accountability, asset monitoring and management responsibilities to specific departments, units, and individuals.
50th institution State-owned asset supervision shall adhere to internal oversight combined with financial oversight, audit supervision, social supervision, supervision and oversight, combining the ex post supervision, daily monitoring and special inspection combined.
51st article institutions and staff violation this approach, has following behavior one of of, according to financial violations punishment disposition Ordinance of provides for punishment, and processing, and disposition: (a) to false, and impersonator, means cheat financial of; (ii) unauthorized occupies, and using and disposal State-owned assets of; (three) unauthorized provides guarantees of; (four) not by provides paid State-owned assets returns of.
52nd financial sectors, departments and their staff pay, management of State-owned assets, or when the allocated funds, in violation of these rules, according to the provisions of the regulations of the financial illegal activities penalties and punishment, treatment, disposition.
53rd supervisory departments in the configuration or institution of State-owned assets assessment and approval of State-owned assets, items of work in violation of these rules, the financial sector can be ordered to rectify, fails to change the warning.
54th disobey other acts under the relevant institutions of State-owned assets management, based on relevant laws, regulations and rules and regulations for processing. Chapter Nineth supplementary provisions 55th article of social groups and private non-possession, and use of State-owned assets in enterprises, in accordance with the measures implemented. Public institutions and social organizations of the reference civil service management in accordance with the State on the relevant provisions of the administrative unit of State-owned assets management.
56th of enterprise management and implementing financial accounting system of enterprises and institutions, and institutions founded by unincorporated businesses, by the financial sector in accordance with the relevant provisions of the enterprise State-owned assets supervision and administration supervision and administration.
57th regional financial sector in the region and the institutions of the State-owned assets management rules and regulations, should be reported to the Finance Department at a higher level for the record.
Implementation measures for the central institutions of the State-owned assets management, formulated by the Ministry of finance, jointly with relevant departments in accordance with the measures. Article 58th of overseas institutions of State-owned assets management measures shall be formulated separately by the Treasury.
The people's Liberation Army, the armed police force and the specific institution approved by the State of State-owned assets management approach, the PLA General Logistics Department, the armed police force and the relevant competent authorities and the Finance Ministry separately.
Industry features, need to develop institutions of State-owned assets management approach, formulated by the Ministry of finance in conjunction with the competent authorities in accordance with the measures.
59th in this way matters related to asset allocation, disposition of "limit" by fiscal departments at or above the provincial level shall be separately identified. 60th these measures come into force on July 1, 2006.
Previously enacted public institutions of State-owned assets management provisions inconsistent with this approach, in accordance with these rules.