(September 9, 2003 State State-owned assets supervision Management Committee makes 1th, announced since announced of day up purposes) first chapter General first article for strengthening on enterprise of State-owned assets supervision management, specification Enterprise General Checkup on enterprise assets work, real reflect enterprise of assets and the financial status, perfect enterprise based management, for science evaluation and specification assessment enterprise business performance and the State-owned assets hedge value-added provides according to, according to enterprise State-owned assets supervision management interim regulations, legal, and regulations, developed this approach.
    Article assets mentioned in these measures refers to state-owned assets supervision and administration in accordance with country-specific work requirements or specific economic needs of enterprises, in accordance with the procedures, methods and policies, organize business accounts cleaning, property inventory, and assets loss or income of enterprises according to law, so as to reflect the enterprise's assets value and re-authorized business activities of State-owned capital.
    The State Council shall, in all provinces, autonomous regions and municipalities, districts of the city, prefecture-level people's Governments perform the responsibilities of investor's business and its subsidiary or unit verification, these measures shall apply.
    Fourth cleanup of business assets, including accounts, asset inventory, value revaluations, profit and loss recognized, verify and improve the system of funds and so on.
    Article fifth losses on the assets and funds of enterprise assets inventory ledger, according to verification-related laws, regulations, rules and accounting regulations.
    Sixth levels of State-owned assets supervision and administration of corporate assets supervision and Management Department.
    Second chapter General Checkup on enterprise assets of range seventh article levels State-owned assets supervision management institutions on meet following case one of of, can requirements Enterprise for General Checkup on enterprise assets: (a) enterprise assets loss and funds ledger over owner interests, or enterprise accounting information serious distortion, and account real serious inconsistent of; (ii) enterprise by major natural disasters or other major, and emergency situation, force majeure factors effect, caused serious assets loss of; (three) enterprise account works appeared serious exception situation, or State-owned assets appeared major loss of;
    (D) other circumstances that verification should be carried out.
    VIII article meet following case one of, need for General Checkup on enterprise assets of, by Enterprise proposed application, reported sibling State-owned assets supervision management institutions approved: (a) Enterprise Division, and merged, and restructuring, and restructuring, and revoked, economic behavior involved assets or property structure major changes situation of; (ii) enterprise accounting policy occurred major change, involved assets accounting method occurred important changes situation of; (three) national about legal, and regulations provides enterprise specific economic behavior must carried out general Checkup on enterprise assets work of.
    Third chapter assets Nineth accounts of refers to enterprises of all kinds of bank accounts, accounting courses, all kinds of cash securities and basic financial information such as a full check and clean up, as well as the internal movement of funds for a full check and clean up, to ensure consistent accounts accounts, account card match, promote the comprehensive, accurate and truthful accounts of enterprises. Article tenth assets inventory means the assets of the company for a full cleaning, checking and verification.
    Asset inventory verify physical inventory in the accounts together, clean up the verification of assets and liabilities and owner's equity are put together, focus on various types of receivables and prepaid accounts payable, the cleaning of the external investment, account assets, and related matters such as mortgages, guarantees clean.
    Business on the inventory of assets profit and inventory, scrap and bad debt losses in accordance with the verification requirements for fenleipaidui, associated with the views put forward.
    11th revaluation is the corporate book value and the actual value of the larger main fixed assets and current assets revaluation method, in accordance with national standards.
    Enterprise verification has been conducted in the past asset revaluation or due to specific economic needs have an assets assessment of, can no longer be revalued.
    12th profit and loss recognized referring state assets of State-owned assets supervision and administration policies and related financial accounting requirements, the assets of the enterprise reporting profit and loss and cash as credit card for authentication.
    Enterprise Asset loss identified specific measures separately.
    13th funds verification refers to the State-owned assets supervision and administration in accordance with reported assets in Enterprise profit and loss of assets, financial credit card verification work and financial accounting requirements pursuant to national policy and related General Checkup on enterprise assets, accounting organization for review and approval granted, re the actual amount of State-owned capital amount.
    Article 14th after again, the amount of State-owned capital in the occupied enterprises, should serve as the State-owned assets supervision and administration institutions to evaluate business performance and assessment of State-owned assets the value of the base.
    Fourth chapter General Checkup on enterprise assets of program 15th article Enterprise General Checkup on enterprise assets except national another has provides outside, should according to following program for: (a) Enterprise proposed application; (ii) State-owned assets supervision management institutions reply agreed project; (three) enterprise developed work implementation programme, and organization account works cleanup, and assets inventory, work; (four) hired social intermediary institutions on General Checkup on enterprise assets results for special financial audit and on about loss spill proposed mirror card proved;
    (E) corporate reporting verification results report and intermediary organs of special audit reports; (vi) State-owned assets supervision and administration of assets loss or income found that verification of funds for approved; (VII) under verification verification of funds approved reconciliations; (VIII) enterprise related property rights registration and business registration, (I) enterprises to improve the rules and regulations.
    16th the enterprises funded by the State-owned property right transfer, sell holdings transfer, property rights are significant changes needed to asset and capital verification, sibling organization and is responsible for State-owned assets supervision and Administration Commission of social intermediary agencies. Article 17th due to state-owned property right transfer, sell, transfer of control, a major changes in property rights, work can be carried out by enterprises funded by organizations on their own assets.
    Assets loss or income and funds related to the credit card processing procedures apply to approved by the regulation.
    18th enterprise asset and capital verification report shall state the General Checkup on causes, scope of work, organization and procedures and reference date.
    Application for General Checkup on enterprise assets for enterprises, at the State-owned assets supervision and administration in accordance with the measures and relevant regulations of the State Audit, agreed after the approved enterprises to carry out verification work.
    19th article enterprise implementation General Checkup on enterprise assets by following steps for: (a) specified features of financial management institutions, and assets management institutions or multiple sector composition of General Checkup on enterprise assets temporary do institutions, collectively for General Checkup on enterprise assets institutions, is responsible for specific organization General Checkup on enterprise assets work; (ii) developed this enterprise of General Checkup on enterprise assets implementation programme; (three) hired meet qualification conditions of social intermediary institutions; (four) according to General Checkup on enterprise assets work of content and requirements specific organization implementation the work;
    (E) submission to state-owned assets supervision and administration bodies at the same level by the legal representative of signed and stamped with the official seal of the verification work materials.
    20th enterprise asset and capital verification programme as well as of social intermediary agencies employed by list and qualifications shall be reported at the State-owned assets supervision and Administration Department for record. 21st enterprise assets work materials include the following: (a) the asset and capital verification report. Main reflect this enterprise of General Checkup on enterprise assets work basic situation, including: Enterprise General Checkup on enterprise assets of work benchmark day, and range, and content, and results, and benchmark day assets and the financial status; (ii) by provides table type and software filled of General Checkup on enterprise assets report and the related material; (three) needed declared processing of assets loss spill and funds ledger, situation, related material should separate compilation book, and attached about original voucher information and has legal effectiveness of proved material; (four) child enterprise is joint-stock enterprise of,
    There shall be attached to the Board of directors or the shareholders will agree to process written material assets loss or income; (e) the social intermediary institutions according to the results of enterprise assets, issued by the certified public accountant for signature verification of special audit reports and the preparation of financial assets of the enterprise after the accounting statements, (vi) other reference material should be provided.
    22nd submission Enterprise State-owned assets supervision and Administration received assets after the results are declared material, should be carefully verified, verification verification of funds approval documents issued within established deadlines.
    23rd Enterprise shall, in accordance with the verification document of State-owned assets supervision and administration of enterprise accounting and accounting results reported to the State-owned assets supervision and Administration Department for record.
    Article 24th reply upon receipt of verification within 30 working days, corresponding to the peer of State-owned assets supervision and administration of property rights alteration registration procedures, involving changes in the registered capital of the Enterprise shall, within the prescribed time to the Administrative Department for industry and Commerce Commerce register the change.
    Fifth chapter assets 25th enterprise assets work in accordance with a standardized, hierarchical management principle, by sibling organization, guidance, supervision and inspection of State-owned assets supervision and administration.
    26th levels of State-owned assets supervision and administration bodies are responsible for the local government approved or assigned by the enterprise asset and capital verification organization.
    27th article State State-owned assets supervision Management Committee in Enterprise General Checkup on enterprise assets in the perform following duties: (a) developed national enterprise General Checkup on enterprise assets regulations, and system and approach; (ii) is responsible for by funded enterprise General Checkup on enterprise assets work of organization guide and supervision check; (three) is responsible for on by funded enterprise of the assets loss spill for finds, and on Enterprise occupied of State-owned capital for verified; (four) Guide place State-owned assets supervision management institutions carried out enterprise General Checkup on enterprise assets work. 28th article of local State-owned assets supervision and administration institutions perform the following supervisory duties in the enterprise assets:

    (A) according to national about general Checkup on enterprise assets regulations, and system, and approach and provides of work program, is responsible for this level Government by funded enterprise General Checkup on enterprise assets work of organization guide and supervision check; (ii) is responsible for on this level Government by funded enterprise of the assets loss spill for finds, and on Enterprise occupied of State-owned capital for verified; (three) Guide Xia a level State-owned assets supervision management institutions carried out enterprise General Checkup on enterprise assets work; (four) up level State-owned assets supervision management institutions timely report work situation.
    29th enterprise asset and capital verification institution responsible for organizing the work of enterprise assets, to submit relevant information at the State-owned assets supervision and administration, according to peer verification approval organization Enterprise State-owned assets supervision and Administration Department and corporate reconciliations.
    Article 30th investment in multiple investment asset and capital verification, by agreement between the actual holding or the competent superior is responsible for organization and to inform other interested parties of the verification results in a timely manner.
    Sixth chapter assets 31st at the request of State-owned assets supervision and administration institutions at all levels should strengthen enterprise asset and capital verification organization and leadership, strengthen supervision and inspection, auditing for enterprise assets work results and identification of asset losses, should strictly implement the relevant national verification laws, regulations, rules and related financial accounting requirements, strictly in accordance with the law, the serious work of discipline.
    32nd levels of State-owned assets supervision and administration of enterprises should be assets and related social intermediary agencies monitor the verification audit, special financial audit report issued by the social intermediary procedures and check the contents.
    33rd article enterprise asset and capital verification should be full and complete conformity, not heavy and no leakage, accounts, through verification of "family property", find contradictions and problems existing in enterprise management in order to perfect the system, strengthening the management, plugging up loopholes.
    Article 34th enterprises should adhere to the principle of seeking truth from facts in the verification work, reflect the problems, problems inventory shall report without delay, may conceal a hoax.
    Verification of declaration processing for asset loss of enterprises should provide legally binding documents.
    Article 35th in the verification should be carefully cleaned the long backlog of inventory, as well as unused, surplus, unused or outdated technology phased out of fixed assets, construction materials, and organizing force for disposal, actively or liquidated to recover the residual value.
    Article 36th after verification is complete, should be a comprehensive summary, careful analysis of financial problems in the day-to-day management of the assets and put forward appropriate corrective action and implementation plans to strengthen internal financial control, establish accountability mechanism for loss of assets, and further perfect the corporate head of auditing economic responsibility audit and enterprise systems.
    37th enterprise assets ownership is unclear or disputed assets after the end of the verification process, according to the relevant regulations of the State, declared separately defined at the State-owned assets supervision and administration.
    Article 38th of the approved write-off of bad debts, bad investments and loss of real property, shall strengthen management, accounts established case management system, organized or established specialized agencies actively clean up and recovery to avoid the loss of State assets.
    39th enterprises should carefully cleaning in the verification of the account assets and liabilities approved agreed that accounted for the gains of assets and agreed to accounting treatment liabilities should be within the scope of enterprise asset and financial management in a timely manner. 40th enterprise assets reflect management issues should seriously sum up experience, whose work responsibilities, establishing the management system, and strictly implemented.
    Sound bad assets management mechanisms should be established, consolidated asset and capital verification results.
    41st in addition to special enterprises involving national security, enterprise asset and capital verification results shall be commissioned in accordance with the qualifications of social intermediary organizations to carry out special audits. 42nd social intermediary organizations should be in accordance with the principles of independence, objectivity and impartiality, implement the necessary auditing procedures, carefully verify the assets of the enterprise material and physical inventory and reconciliation by Convention.
    On the enterprise profit and loss in accordance with the verification policy and profit and loss under the relevant accounting standard-setting, in full investigations, professional inferred on the basis of the argument and compliance evaluation, economic evaluation observations made, and proof of identification. Article 43rd General Checkup on enterprises should actively support the work of social intermediary agencies, audit work and economic evaluation of the necessary information and clues. Businesses and individuals may interfere in the normal practice of social intermediary organizations.
    Social agency audits and financial forensic work enjoy powers established by law, assume the obligations prescribed by law.
    44th enterprises and intermediary institutions should be requested by the accounting file management, keep the working papers relating to the verification, for inspection.
    The seventh chapter legal liability article 45th in assets in violation of the procedures set forth in these rules, by the State-owned assets supervision and administration bodies at the same level shall be ordered to correct within enterprise asset and capital verification the quality of work does not meet the requirements of, and be ordered by the State-owned assets supervision and administration bodies at the same level its assets again.
    Article 46th in the verification of intentionally concealing, or resorting to deception and providing false accounting information, by the State-owned assets supervision and administration bodies at the same level shall be ordered to correct, according to the People's Republic of China accounting law and the interim regulations on State-owned assets supervision and administration of such laws and regulations shall be punished; the heads of enterprises and persons directly responsible shall be given administrative and disciplinary action.
    47th article related to business owners and staff in General Checkup on enterprise assets, undeclared, low price sell, fraud losses means misappropriation, diversion of State-owned assets from State-owned assets supervision and administration bodies at the same level shall be ordered to correct and shall be subject to administrative and disciplinary action constitutes a crime, criminal responsibility shall be investigated according to law.
    48th article of business leaders to declare the General Checkup on enterprise assets work authenticity, integrity, responsibility; enterprise asset and capital verification social intermediary institutions take responsibility for the accuracy and reliability of the audit report.
    49th social intermediary institutions and interested parties in General Checkup on enterprise assets and corporate collusion, fraud, false identification materials, by the State-owned assets supervision and administration, in conjunction with the relevant departments at the same level to investigate and punish constitutes a crime, criminal responsibility shall be investigated according to law.
    50th state-owned asset supervision and administration staff work in the assets of the enterprise in the process of examining the findings of malpractices for personal gain, causing major faults, shall be given an administrative and disciplinary actions taken to constitute a crime, criminal responsibility shall be investigated according to law.
    Eighth chapter supplementary articles article 51st in all provinces, autonomous regions, municipalities and cities with municipal State-owned assets supervision and administration bodies pursuant to these measures, formulate specific measures for the implementation of the local area.
    52nd central departments management of the asset and capital verification by reference to these measures.
    53rd before the implementation of these measures on the work of enterprise assets rules and regulations inconsistent with these measures, in accordance with the provisions of that approach.
    54th this approach by the State-owned assets supervision and Administration Commission of the State Council is responsible for the interpretation.
                                                                                            55th these measures come into force on the date of promulgation.