(November 1, 2002 the State Development Planning Commission, the 25th release) first to standardize the cost supervision and examination of prices of essential commodities and services, and improve price transparency, in accordance with the People's Republic of China price law and other relevant laws and regulations, these measures are formulated.
    Article in the People's Republic of China engaged in important cost supervision and examination of goods or services (hereinafter referred to as the cost supervision and examination) Act application of this approach.
    Article important goods and services mentioned in these measures, include: (a) the goods and services included in the list of Central Government, (ii) be included in the pricing of goods and services in the directory of the local government; (c) the interim price intervention measures the goods and services in accordance with law.
    Article fourth cost in these measures refers to all operators in the production of the same goods and services, operate or provide reasonable average social costs of goods or services.
    Article fifth cost supervision and examination is mentioned in these measures refers to the Department in charge of price to cost of carry out investigation price cost, auditing, and accounting activities. Directory management of cost supervision and examination.
    Included in the list of cost supervision and examination of goods and services by the Department of price under the State Council and provinces, autonomous regions and municipalities directly under the price determined by the competent departments, and made public.
    Mentioned in the sixth article of the measures the operator, refers to the People's Republic of China territory of operation or provide a list of cost supervision and examination within the important goods and/or services of all legal persons and other organizations.
    Article seventh cost supervision and examination shall follow fair, method, procedure codes, effective principles.
    Article eighth cost supervision and examination to implement or adjust the price supervision and examination in the early (hereinafter referred to as the price supervision and examination) and the combination of regular supervision and examination system.
    Price departments shall be identified in the list of cost supervision and examination of different goods and services, regular checkup intervals of time, interval time is shortest regular supervision and examination shall not be less than one year.
    Nineth has cost for operators to implement price supervision and examination, become regular supervision and examination.
    Tenth cost supervision and examination grading management, pricing departments at all levels should be based on the list of cost supervision and examination Division, respectively responsible for cost supervision and examination of prices of goods and services.
    11th price authorities shall specify the costs of its investigation agencies bear the cost supervision and examination of specific issues can also entrust have cost supervision and examination qualified social intermediary institutions bear the cost supervision and examination of specific transactions.
    Cost survey and cost supervision and examination for qualified social intermediary institutions, hereinafter referred to as the cost supervision and examination institutions. 12th cost shall be based on all operators of the same goods or services, and occurs during normal production and operation activities, in line with the People's Republic of China accounting law and other relevant laws and accounting rules and regulations of cost (cost) accounting data.
    Following costs shall not included price cost: (a) operators non-continued, and non-normal production business activities caused of not reasonable costs; (ii) not meet People's Republic of China accounting method, about legal, and regulations and financial accounting system provides of costs; (three) legal, and regulations and regulations clear shall not meter into cost of costs; (four) operators in business activities process in the occurred of other not reasonable costs.
    13th according to the actual situation of different goods and services costs, the State Council Department in charge of price and pricing departments of provinces, autonomous regions and municipalities can set the price of specific goods and services costing approach.
    14th business operators should establish and improve the cost-accounting system, accurately recording and verifying the cost of production of the goods or services (fee), accounting of cost of the goods or services in accordance with law, shall not be fraud.
    Operators of important commodities or service and market-regulated prices of goods or services of cost should be accounted for separately. Article 15th price supervision and examination, the operator shall, in accordance with price authority requirements, adjustment to the cost supervision and examination bodies goods or services the cost of application (hereinafter referred to as the cost of application).
    Cost application include the following: (a) the unit costs of goods or services (fee) and the total cost (fee), (ii) the main cost (expense) description of the project, (iii) and cost (fees) directly related to the accounts and financial statements and (iv) information on production, (v) other cost-related information.
    Article 16th periodic supervision and examination, price authorities shall cost supervision and examination notice issued to the operators, the operator shall, within 30 days, according to the requirements of the Department in charge of price to cost supervision and examination institutions submit article 15th all cost information first through fifth.
    17th article cost prison trial institutions on operators of cost audit by following program implementation: (a) cost prison trial institutions accepted cost application report or accept operators according to this approach 16th article submitted of cost information; (ii) cost prison trial institutions on operators of cost for audit; (three) according to cost prison trial need, requirements operators added provides about information; (four) issued cost audit conclusion report. Article 18th operators should actively cooperate with supervision and examination sector, according to the provisions, truthfully provide cost information and related materials.
    Cost less than the 15th article content provided by the operator, cost supervision and examination body is inadmissible. Article 19th cost supervision and examination body shall from the date of implementation of cost supervision and examination, within the 30 working days cost audit conclusion reports issued and sent to the operator, at the same time submit-level Department in charge of price.
    Affected by required supplementary report operator cost information cost review of progress, review time extended projection.
    20th the cost supervision and examination institutions in personnel and operators have an interest, directly or indirectly, in auditing the operating costs, should be avoided.
    Article 21st cost supervision and examination bodies on the main content of the operating costs of the audit: (a) the operators record the cost (fees) whether the legality of the project, data, (ii) whether the operators ' cost accounting methods in line with provisions of the laws, regulations and accounting; (iii) the cost (fees) assessed are reasonable; (iv) other contents need to be audited.
    22nd article cost prison trial institutions issued of cost audit conclusion report should including following content: (a) cost audit of according to and program; (ii) cost audit of project and main content; (three) cost data of authenticity; (four) costing method and cost (costs) sharing method of scientific; (five) cost audit conclusion; (six) other need description of matters.
    Cost audit report conclusions must be part of the cost of audit staff to sign or seal, and shall be stamped with the seal of the cost supervision and examination bodies.
    23rd the cost supervision and examination cost audit conclusion issued by the Agency shall be governed by the following conditions: (a) cost (expense) project legal, statistics, cost (expense) legitimate, reasonable allocation methods, and the cost is reasonable, and shall be accounted for as a cost basis.
    (B) cost (expense) project legal, statistics, cost (expense) sharing legitimate, but the cost (cost) method and reasonable level of cost-sharing, cost supervision and examination institutions should propose for cost reduction or the increase of specific recommendations.
    (C) where there is no legal costs (costs) project or cost (expense) data problems such as inaccurate, cost supervision and examination institutions should request operators to supplement or correct, or request that the operator in the program again to apply for cost review as provided herein.
    (D) according to the provisions of the present article 12th or 13th, based on audited reasonable costs data and measure costs of important price of goods or services.
    Article 24th cost audit conclusion disagrees with the report, the cost audit report conclusions within 5 working days from the date of service may cost supervision and examination sector to make suggestions.
    After the Manager comments, the cost supervision and examination bodies, can be coordinated, reviewed in an appropriate manner, or level Department in charge of price decisions.
    List of 25th be added to cost supervision and examination of goods and services, without a review of costs or prices without accounting cost, shall make or price adjustment.
    Article 26th cost supervision and examination offices and their personnel shall not be legally obtained operating costs (cost) data and other information for any other purpose other than cost supervision and examination, shall not disclose commercial secrets of the operator.
    27th in violation of the provisions of article 14th, and is not in accordance with the means 15th, 16 article submission of the cost audit report or submit cost information, will be ordered to rectify, and criticized.
    28th cost supervision and examination offices and their personnel in falsifications, or disclosure of cost and other relevant information damaging to national interests or interests of operators, depending on the seriousness of the necessary administrative sanctions, to constitute a crime, criminal responsibility shall be investigated according to law.
    Article 29th of this approach by the State Development Planning Commission is responsible for the interpretation.
                                                                                                            30th article this way come into force on June 1, 2003.