Guangxi Zhuang Autonomous Region, administrative institution State-owned assets management way
(March 21, 2011 at the people's Government of Guangxi Zhuang Autonomous Region, the 11th 80 Executive for consideration through September 29, 2011 the people's Government of Guangxi Zhuang Autonomous Region promulgated as of January 1, 2012, 68th) Chapter I General provisions
First in order to standardize and strengthen the administrative institution State-owned assets management, allocation and effective utilization of State-owned assets, maintain security and integrity of the State-owned assets, according to the relevant regulations of the State, combined with this practice, these measures are formulated.
Second this approach applies to the State administrative institution State-owned asset allocation, use, disposal, such as assessments, property registration and dispute management activities.
Administrative institutions in these measures include: party organs at all levels, the NPC, CPPCC organs, administrative organs, judicial organs and procuratorial organs, various democratic parties, the civil service system management of institutions and social organizations (hereinafter referred to as administrative units), as well as other public institutions at all levels. Third State administrative institution State-owned assets, to possess, use, grading supervision management system of the Government.
Administrative institution State-owned asset management activities should be guided by the following principles:
(A) the combination of asset management and budget management;
(B) the combination of asset management and financial management;
(C) the combination of physical management and value management.
Fourth financial Department of the people's Governments above the county level the competent administrative institution State-owned assets management, perform the following functions:
(A) establish administrative institution State-owned assets management regulations, in conjunction with the departments concerned the level of asset allocation criteria;
(B) is responsible for the disposal of asset allocation, administrative institutions, changes in property rights and the use of State-owned assets in overseas investment, leasing, lending, as well as security matters, such as approval;
(C) administrative institution State-owned assets supervision and management;
(D) responsible for organizing the administrative institutions and property rights defining, property rights dispute, the statistical reporting of assets, asset valuation, asset inventory, and so on.
Article fifth Department is responsible for the administrative institutions belonging to the State-owned assets, or within the mandate of the people's Government at the State-owned assets supervision and administration, shall perform the following duties:
(A) the responsible sector asset management measures for implementation, organization of the departments and their respective administrative institution State-owned assets inventory, registration, statistics, reports, daily supervision and inspection;
(B) responsible within the purview of review or approval belongs to the administrative institutions of the relevant asset allocation, disposition, leasing or lending;
(C) responsible for review or approval is a member institution within the competence of foreign investment, guarantee;
(D) be responsible for administrative institutions long-term idle, inefficient operation and excessive allocation of asset transfers;
(E) urge the respective administrative units in accordance with the regulations turn over State-owned assets.
Sixth administrative unit on the unit possess, use of State-owned assets management, carry out the following functions:
(A) responsible for State-owned assets management approach and implement;
(B) acceptance of this unit is responsible for asset acquisition, warehousing, maintenance of assets, inventory registration card and account management, statistical reports, etc;
(C) responsible for the configuration of the unit of State-owned assets, disposal, lease and loan approval procedures;
(D) responsible for the institution of State-owned assets to foreign investment and guarantee approval procedures;
(E) in accordance with the provisions in full, timely payment of State-owned assets, and so on.
Seventh administrative 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.
Eighth levels of financial departments and administrative institutions should clearly state-owned assets management institutions and personnel, and the establishment of asset management information system, dynamic management of State-owned assets.
Chapter II assets allocation
Nineth configuration administrative institution State-owned assets should be commensurate with the unit functioning, and financial and budgetary management combines thrift, strict control, scientific and reasonable, optimal assets structure.
Article tenth of the required standard of assets should be carried out in accordance with the standard equipped with; for special operations, the existing standard does not meet the need to perform its functions should be strictly in accordance with the relevant procedures, approved separately.
No provision for standard assets, should be realistic and strictly controlled, reasonable.
Financial departments require allocation of assets, by transfer or leasing solutions, in principle not to purchase.
11th administrative institutions applying to the financial sector in the financial resources for the purchase of assets and to organize conferences and activities require the purchase of assets, in accordance with the following procedures for approval:
(A) the administrative institutions and the preparation of annual budget, proposes to purchase assets, items, quantity, measure funding lines, preparation of the asset-purchase plan be included in the annual budget proposal, submitted to the competent departments;
(B) competent authority according to the units of capital and the relevant asset allocation standard, trial, total unit asset purchase plan, reported in conjunction with the annual departmental budget expenditure and revenue proposals planned financial approval (not directly reported to the competent Department of finance, the same below);
(C) according to the Department's audit opinion of the financial sector, combined with annual financial status and the level of asset allocation criteria and assets in administrative institutions, audit comments on the administrative institutions of the asset-purchase plan and arrange annual asset acquisition budgets accordingly, reply by the financial sector in conjunction with the annual departmental budget approval released;
(D) administrative units should be in accordance with the approval of the Finance Department of asset acquisition budget implementation, not for non-asset acquisition asset acquisition of budget matters.
12th administrative institutions in the implementation of the annual budget, additional requirements or asset acquisition, approved by the authorities after the audit report on the financial sector. 13th institution with higher subsidies for assets when acquired, after review by the competent authorities at the financial Department for approval.
Higher subsidies no longer approve of the project clear of equipment acquisition, are recorded by the unit when it reported fiscal record.
Institutions with financial and non-financial resources for the purchase of assets of the project, after review by the competent authorities should be reported to the financial authorities.
Higher authorities direct configuration, allocation, award of assets assets and donations and other legally recognized as State-owned assets, administrative units should be recorded and reported to the financial authorities in a timely manner.
Article 14th buy into the scope of government procurement of assets in administrative institutions shall, in accordance with the relevant provisions on government procurement, the implementation of government procurement.
Administrative institutions will be expected to purchase asset acceptance, registration and record asset information management system and timely processing.
Chapter III asset use 15th administrative institutions shall set up and perfect the State-owned asset management system, regulate the use of State-owned assets, play the efficiency of State-owned assets.
Periodic inventory of State-owned assets to possess, use, account reconciliation, account card, consistent accounts, preventing the loss of State-owned assets.
Institutions should be strengthened on the patents, trademarks, copyrights, land-use rights, goodwill and other intangible assets, non-patent technology management, preventing the loss of intangible assets. 16th administrative unit may use State-owned assets in overseas investment, guarantees, may not in any form of organized economic entity with possession, and use of State-owned assets.
Except as otherwise provided by law.
17th administrative institutions intended to occupy, use of State-owned assets leasing, lending, must be reported to the approval of the Finance Department at the same level; the vertical management of administrative units shall be submitted to the competent departments for examination and approval, approved by the Authority reported to the Finance Department. Non-civil service system management of institutions using state assets to foreign investment, guarantee the feasibility study should be carried out and applied by the competent departments for examination and approval, financial departments at the same level for approval.
Otherwise stipulated by laws, administrative regulations, and from its provisions.
18th leased, lent by the State-owned assets of administrative units to form income, in accordance with the provisions of government non-tax income management, turned to the State coffers, the two lines of income and expenditure management. Non-civil service system based on State-owned assets management institutions to foreign investment, leasing, lending and secured by the formation of income into the budget, unified accounting and management.
Except as otherwise provided.
19th administrative unit standard configuration, long idle or inefficient operation of State-owned assets, transfer or dispose of by the financial sector.
Standard configuration, long idle or inefficient functioning of public institutions of State-owned assets, transfers carried out by the competent departments, financial departments at the same level.
The fourth chapter asset disposal 20th State-owned asset disposal refers to the administrative institutions of the possession or use of property rights of State-owned assets transfer or cancellation.
Includes free transfers (transfers), external donations, sell, transfer, assign, Exchange, scrap, loss, as well as a monetary asset write-off of losses.
21st State-owned asset disposal include: idle asset, scrap, eliminating assets, assets transferred ownership or access rights, loss, bad debts and abnormal loss of assets, and has assets over useful life cannot be used, as well as other assets in accordance with the relevant provisions of the State requiring disposal.
22nd administrative institution State-owned assets should be in accordance with the approval authority, strict examination and approval procedures, unauthorised unauthorized disposal. 23rd article administrative institutions occupies, and using of vehicles, and land, and housing buildings of disposal, currency sex assets loss verification, and one-time disposal units value or bulk value in provides limit above of State-owned assets, by competent sector audit Hou reported sibling financial sector approval; one-time disposal units value or bulk value in provides limit following of State-owned assets, financial sector authorized competent sector for approval, competent sector Yu annual June end of, and
End of December, two State-owned asset disposal unit of the outcome reported to the financial authorities.
Financial departments at all levels approving a one-time disposal of assets limit is determined by the financial sector based on the same level.
The financial sector or the competent Department to reply administrative institution State-owned asset disposal matters is the Chief accounting documents related to the adjustment of public institutions.
24th State-owned asset disposal, should follow the principle of openness, fairness and impartiality.
Large number or high value asset sale, assignment, transfer, the replacement shall be through trading property rights institutions, securities trading system based on market bidding public disposal. 25th administrative units sold, transfer and replacement homes, land, vehicles and large (expensive) equipment, evaluation reports should be reported to the financial department approval or for the record.
In the process of asset transactions, when trading below when evaluating the results of 90%, should cease trading, in obtaining approval to proceed with the financial sector.
Article 26th administrative units Division, undo changes, mergers, restructuring and affiliation, should conduct a comprehensive inventory of the possession or use of the State-owned assets, register, audit, management of the financial sector and State-owned assets transfer in time.
27th administrative institution State-owned asset disposal income in accordance with the Government non-tax income management regulations, paid to the State Treasury or financial accounts, the two lines of income and expenditure management.
28th administrative institution approved by the people's Governments at the same level held a major conference, organise activities and operational requirements of the establishment of the provisional institutions to purchase State assets and by organizers at the Conference, event and the provisional institutions to withdraw when the required approval from the disposal of the financial sector.
Fifth chapter property assessment, inventory and information management
29th administrative institutions has any of the following circumstances shall entrust asset evaluation quality assessment agencies to assess the underlying assets:
(A) made no original proof of prices of assets;
(B) sale, transfer, replacement of State-owned assets;
(C) the merger, Division or liquidation;
(D) the whole or part of the transformed Enterprise;
(E) foreign investment institutions to non-monetary assets;
(Vi) the whole or part of the assets leased to non-State units;
(VII) determine asset values to the proceedings;
(H) in accordance with the relevant provisions of the State needs to be the other matters of property assessment.
30th administrative units have one of the following conditions, can not carry out property assessment:
(A) approved gratuitous transfer of the whole or part of the assets in administrative institutions;
(B) the administrative institutions of the subordinate units merger, transfer, Exchange and transfer of assets;
(C) other special property changes should not affect the interests of the State-owned assets, reported assets assessment of financial sector may not at the same level. 31st administrative institution State-owned asset valuation and recording system for the implementation of approved projects.
Approved by the people's Governments above the county level to implement major economic matters involving administrative institution State-owned assets assessment project, approved by the financial departments at the same level; other State-owned assets assessment, reported by the administrative institutions and financial department.
Specific measures for the implementation of approval system and recording system, in accordance with the relevant provisions of the Treasury Department.
32nd administrative institutions has any of the following circumstances, should be an asset inventory:
(A) country-specific work requirements, or the people's Governments at the corresponding level organization of State-owned assets inventory;
(B) the restructuring of major changes in part or as a whole, for the enterprise;
(C) suffered major natural disasters and other force majeure causes serious losses of State assets;
(D) major or serious distortion of accounting information in State-owned assets loss
(E) significant changes in accounting policies, important changes in accounting methods involving State-owned assets;
(Vi) other financial departments should be an asset inventory.
Article 33rd inventory of assets in administrative institutions shall submit an application to the competent authority, approval by the competent departments, financial departments at the same level for approval.
Article 34th administrative assets, inventories, including a basic cleaning, account cleanup, property inventory, profit and loss recognition, asset verification and improvement system. 35th administrative institution State-owned asset information reports are important components of administrative institutions and financial and accounting reports.
Administrative institutions shall, in accordance with the financial regulations of the financial and accounting reports of the format, content and requirements on the possession, use of State-owned assets to report on a regular basis, and the unit's statistics (information) responsible for the authenticity, accuracy and completeness of the report. 36th administrative institution State-owned asset possession, usage, is the competent Department, financial Department and arrange the administrative budgets of the institutions an important reference.
Financial departments at all levels, the competent authorities should make full use of assets management information system reports and asset information, comprehensive, dynamic master administrative institution State-owned asset possession, usage, and establish and improve the asset and budget effective incentive and restraint mechanisms.
Sixth chapter registration and property disputes
37th property right registration by the financial Department of the people's Governments above the county level in accordance with the State-owned assets ownership organization.
Article 38th to the financial institutions shall, in accordance with the relevant provisions of the State Department or departments authorized by the financial sector (hereinafter referred to as departments authorized) application, handling property right registration of State-owned assets, and the financial department or departments authorized issuance of the certificate of the property right registration of State-owned assets in institutions. 39th State property conflicts between administrative institutions, resolve by mutual consultation.
Through consultation, or at the same level on the common level of financial authority for mediation or adjudication. Administrative institutions of property rights disputes with other organizations or individuals, by the parties through consultation.
Through consultation, in accordance with the judicial process.
The seventh chapter legal liability
40th administrative institutions and their staff members in violation of these regulations, any of the following acts, according to the provisions of the regulations of the financial illegal activities penalties and processes:
(A) making, under false pretenses and other means to defraud;
(B) unauthorized possession, use and disposal of State-owned assets;
(C) the unauthorized leasing, lending and investment of State-owned assets, guarantee;
(D) not complying with the provisions of State-owned assets gains;
(E) other acts of damaging the interests of the State-owned assets. 41st financial sectors, departments and their staff in the configuration, management and assets change matters and management of State-owned assets in violation of the provisions of, according to the provisions of the regulations of the financial illegal activities penalties and punishment, treatment, disposition.
Constitute a crime, criminal responsibility shall be investigated according to law.
42nd in violation of these regulations relating to other acts stipulated in administrative institution State-owned assets management, processing according to the relevant laws, rules and regulations of the State.
The eighth chapter by-laws Article 43rd administrative institution State-owned assets in these measures refers to administrative institutions possess and use at all levels, confirmed to the State according to law, general term for various economic resources can be in monetary units. Includes the formation of State financial money assets, the allocation of assets, in accordance with the national regulations of the State Organization income assets, as well as donations and other legally recognized as State-owned assets.
The form of fixed assets, intangible assets and current assets, foreign investment, and so on.
44th State organs, civil service system management of institutions and social groups belongs to independent accounting of the enterprise, managed and implemented financial accounting system of enterprises and institutions, as well as institutions founded a legal personality of enterprises, by the financial sector in accordance with the relevant provisions of the enterprise State-owned assets supervision and administration supervision and administration. 45th article of the rules implemented on January 1, 2012.