Liaoning Province Administrative Institution State-Owned Assets Management Way

Original Language Title: 辽宁省行政事业单位国有资产管理办法

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Liaoning province administrative institution State-owned assets management way

    (September 5, 2011 11th 51 meeting consideration of Liaoning province by Liaoning Provincial Government order No. 261, published since September 23, 2011 as of December 1, 2011) Chapter I General provisions

    First to strengthen administrative institution State-owned assets management, maintain the security and integrity of the State-owned assets, the rational allocation and effective utilization of State-owned assets, safeguard and promote the development, according to the relevant regulations of the State, combined with the province, these measures are formulated.

    Second approach applies to the province the party's organ, the NPC organs, administrative, judicial and procuratorial organs, organs of the CPPCC, democratic parties authorities (hereinafter referred to as administrative unit) and the institution of State-owned assets management activity.

    Third of provinces, cities and counties (including County-level cities and districts, the same below) the financial sector is the level of Government is responsible for the administrative units and public institutions (hereinafter referred to as administrative unit) of State-owned assets management departments, in accordance with the provisions of the terms, the implementation of integrated administrative institution State-owned assets management.

    Administrative institutions for the possession or use of State-owned assets management.

    Departments of the institution, in accordance with the provisions of the terms, the institutions belonging to the State-owned assets supervision and administration of the Department.

    Fourth administrative institution State-owned asset management 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.

    Chapter II assets allocation

    Article fifth administrative institution State-owned asset allocation, shall comply with the provisions of standard; does not require configuration standards, should be based on actual need, we will strictly control and reasonable configuration.

    Financial departments require allocation of assets in administrative institutions, can be solved through transfers, leasing, not replace it.

    Finance, jointly with relevant departments in accordance with relevant regulations of the State, administrative institutions to perform functions and the level of government financial status, formulation and adjustment of administrative institution State-owned asset-allocation criteria on a regular basis.

    Sixth administrative institution State-owned assets shall, unless otherwise provided by the State, in accordance with the following procedures for approval:

    (A) administrative institutions should in annual sector budget prepared Qian, according to stock assets of quality, and structure and distribution situation, in accordance with this level assets configuration standard proposed Xia a annual intends acquisition assets of heading, and model, and main performance index and number, measuring funding lines, reported this level financial sector approval; has competent sector of institutions and the implemented vertical management of administrative units reported competent sector audit agreed Hou, by administrative institutions competent sector (following referred to competent sector) reported this level financial sector approval;

    (B) the financial sector according to the asset allocation principles, configurations, standards and approval the State assets in administrative institutions;

    (C) asset acquisition projects approved by the administrative institutions should be included in the annual departmental budget and reported in the annual departmental budget comes with approval documents and other related materials, as a basis for financial approval Department budget without the approval of the Finance Department, administrative institutions and asset acquisition projects may not be included in the budget and expenditures of the Department.

    Administrative institutions because of their work is really necessary temporary increase in asset allocation, should apply for asset acquisitions, reported to the Finance Department for approval; departments of institutions and the administrative units of the vertical management departments for examination and approval, approval by the authorities reported that the financial sector. The seventh approved by this Government, funds held by the financial arrangements of major conferences, organising large-scale activities require the purchase of assets, by meeting or event organizer application, the financial sector in accordance with the principle of the first swap, leasing, and then purchase, in accordance with the rules of procedure for approval.

    Acquisition of assets, the financial sector should focus on management, the implementation of requisitioning system. Article eighth of buying assets with higher subsidies for administrative institutions should be reported to the Finance Department.

    Department of public institutions and administrative units of the vertical management should be reported to the competent administrative institution Department approval, by the Department of administrative institutions reported to the Finance Department for the record; higher subsidies project clear of equipment purchased, no approval, are recorded by the acquisition of units upon the Finance Department.

    Direct configuration, allocation, incentives to superior assets and donations of assets and other legally recognized as State-owned assets, administrative institutions should be accounted for in a timely manner, and disclosures in the annual statistical reporting of assets.

    Nineth administrative institutions to buy into the scope of government procurement of assets, it shall implement the Government procurement.

    Tenth administrative institutions should be to configure asset acceptance, registration and account processing in a timely manner.

    Chapter III asset use

    11th 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, possession, and use of State-owned assets is regularly inventory, account reconciliation, account cards and accounts in line to prevent the loss of State assets.

    Institutions should be strengthened on the patents, trademarks, copyrights, land-use rights, goodwill and other intangible assets, non-patent technology management, prevent loss of intangible assets.

    12th administrative unit may use State-owned assets shall guarantee, except as otherwise provided by law. Administrative unit proposed to be occupied, the use of State-owned assets of leasing, lending, approved level should be reported to the financial sector; the vertical management administrative unit should be reported to the competent departments for examination and approval, approved by the Authority reported to the Finance Department.

    Without approval, no leasing or lending. Institution intends to occupy and use the State-owned assets investment, leasing, lending and guarantees, after the feasibility study should be carried out and reported to the Finance Department approved departments and institutions, shall be submitted to the competent departments for examination and approval, approved by the Authority reported to the Finance Department. Otherwise stipulated by laws, administrative regulations, and from its provisions.

    Without approval, no foreign investment, rent, lend or guarantee.

    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.

    13th Division to apply for State-owned assets leasing, lending, shall submit the following information:

    (A) the property right registration of State-owned assets;

    (B) letters of intent to lease or loan of State-owned assets;

    (C) the financial statements of the previous year;

    (D) the existing asset reports;

    (V) other information required by law to submit.

    The vertical management of administrative units shall also submit the approval documents of the competent authorities.

    14th institutions applying for State-owned assets to foreign investment, rental, loan, guarantee, etc, should be submitted in accordance with the provisions of the following information:

    (A) the property right registration of State-owned assets;

    (B) the financial statements of the previous year;

    (C) the existing asset reports;

    (D) feasibility study report;

    (V) other information required by law to submit.

    Authorities, shall also submit the approval documents of the competent authorities.

    External lease or loan of State-owned assets in public institutions, without having to provide a fourth piece of information in the preceding paragraph.

    Use of leasing, lending, guarantees, such as the State-owned assets, should also submit the letter of intent or signed the contract.

    15th administrative institutions apply for a lease or loan of State-owned assets abroad, the financial sector should be made within 7 working days from the date of the acceptance decision on whether to approve; not approved, reasons shall be in writing. Or institution applies for the use of State-owned assets to foreign investment, the financial departments shall, from the date of acceptance of the application within 15 working days to make decision on whether to approve; not approved, reasons shall be in writing.

    Special circumstances need to be extended, and approved by the Department head, and can be extended by 10 working days.

    Application for guaranty of State-owned assets in public institutions, the financial sector should be made within 7 working days from the date of the acceptance decision on whether to approve; not approved, reasons shall be in writing.

    16th section approved by the Finance Department, the leasing of State-owned assets in administrative institutions, lending, should work with the tenant (lend) signing contracts, and within 15 working days since the date of signing of the contract report for filing.

    17th administrative unit shall lease, lend the proceeds of State-owned assets, in accordance with the provisions of government non-tax income management under "two lines of income and expenditure" management. Foreign investment income and the use of State-owned assets of public institution rental revenue, lending and guarantees, shall be incorporated into the budget, unified accounting and management.

    Except as otherwise provided in national and provincial.

    18th administrative institutions above-standard configuration, inefficient or idle for a long time operation of State-owned assets, transfer or dispose of the financial sector; departments of public institutions and administrative units of the vertical management, transfers in the system by the competent departments, the Finance Department.

    The fourth chapter assets disposal

    19th administrative institution State-owned asset disposal refers to the transfer of property right of State-owned assets in administrative institutions and verification, including unpaid transfer, sale of State-owned assets, replacement, loss and abandonment, as well as a monetary asset write-off of losses.

    Administrative institution State-owned asset disposal include:

    (A) assets;

    (B) for technical reasons and scientific reasoning, absolutely necessary to discard, out of the assets;

    (C) Division, withdrawn, mergers, restructuring and affiliation change, property rights or the right to transfer of assets;

    (D) shortage, bad debts and abnormal loss of assets;

    (E) has assets over useful life cannot be used;

    (F) organizing large scale events for major meetings, such as the temporary acquisition of assets;

    (VII) in accordance with the relevant provisions of the State asset disposal is required in other circumstances.

    20th administrative institution State-owned assets shall perform the examination and approval procedures, unauthorised deal.

    Administrative unit of State-owned asset disposal approval rights, unless otherwise provided by the State, by the provincial financial Department under these provisions.

    Institution State-owned asset disposal comments by public institutions, identified by the relevant technical departments, in accordance with the permission and approval of the following:

    (A) institutions to possess, use, disposal of assets such as buildings and vehicles, and write-off of losses of monetary assets, as well as unit values or batch disposal of assets worth more than the specified limit, approval by the competent authority after the audit report of the financial authority;

    (B) below the specified limit of the disposition of assets reported to authorities, authorities would regularly report on and approval of the Finance Department. Otherwise stipulated by laws, administrative regulations, and from its provisions.

    Disposal limits enacted separately by the financial Department of the province. 21st administrative institution State-owned assets shall follow the principle of openness, fairness and justice, to take tender, auction, transfer and other disposition of the agreement.

    Specific measures enacted separately by the financial Department of the province, in conjunction with the relevant departments of the province. Prices of State-owned assets in administrative institutions, shall not be less than the approved or filing of the assets valuation result. When the disposal price falls below the approved or when you record results of assets evaluation shall suspend disposition, subject to approved disposal of the financial sector.

    Otherwise provided by laws and regulations, from its provisions.

    22nd Division, administrative institutions merge, cancellation, restructuring and affiliation change, should register their inventory of the possession or use of State-owned assets, inventory, audit, disposal of the financial sector and asset transfer in time.

    Administrative units organized major conferences, organising events and temporary acquisition of State-owned assets by the organizers at the meetings, after the end of the activity in accordance with the regulations submitted for disposition.

    23rd administrative institution State-owned asset disposal income, according to the Government non-tax income management regulations, over to the fiscal or Treasury accounts, implementation of "two lines of income and expenditure" management.

    Fifth chapter, asset valuation and asset inventory

    24th under any of the following circumstances, administrative institutions should entrust asset evaluation qualified asset evaluation agencies to evaluate assets:

    (A) made no original proof of prices of assets;

    (B) the sale, transfer, replacement of State-owned assets;

    (C) the whole or part of the transformed Enterprise;

    (Iv) merger, Division, liquidation;

    (E) the whole or part of the assets leased to non-State units;

    (Vi) determine asset values to the proceedings;

    (VII) non-monetary assets of foreign investment;

    (H) in accordance with the relevant provisions of the State assets assessment needs in other circumstances. 25th administrative institution State-owned asset valuation and recording system for the implementation of approved projects.

    Implementation of the specific measures for approval or for the record, according to the financial Department of the State Council and the relevant provisions of the financial Department of the province.

    26th the administrative institutions of the following circumstances shall be in accordance with the relevant provisions of the asset inventory:

    (A) country-specific work requirements or the level of governmental asset 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 loss of assets;

    (D) loss of significant or serious distortion of accounting information in State-owned assets;

    (E) significant changes in the accounting policy, involve the passing of important changes in accounting methods;

    (Vi) the inventory of assets of the financial departments should be the same level.

    27th institution asset inventory should include the following main elements:

    (A) basic cleanup;

    (B) account cleanup;

    (C) property inventory, profit and loss identified;

    (D) asset verification and improvement system.

    Asset inventory of the specific measures shall be formulated in accordance with the financial sector and the relevant provisions of the provincial financial department.

    The sixth chapter, property registration and property rights dispute

    28th administrative institutions shall apply to the financial sector of property rights registration, issuance of certificate of registration of property right of State-owned assets and the financial sector.

    Contents of the property right registration of State-owned assets in administrative institutions mainly include:

    (A) name, domicile, person in charge and set up a time;

    (B) the nature of units, departments;

    (C) the total assets, the State-owned assets, key physical assets and their usage;

    (D) leasing and lending assets in administrative institutions, foreign investment, guarantee of public institutions;

    (E) other matters requiring registration.

    29th administrative institution shall divest, merge, part of the restructuring and affiliation, name, residence and owner of property rights registration content changes, should go through the registration of property rights because of overall restructuring, liquidation, revoked or cancelled, should go through the cancellation of registration of property rights. Property disputes between the administrative units of the 30th, the parties settled.

    Where no agreement by the financial departments or levels of Government mediation, adjudication. Administrative units and non-property rights conflicts between administrative units, organizations or individuals, and put forward opinions by administrative units, reported by the financial sector agreed upon consultation with other parties.

    No settlement in accordance with the judicial process. Institutions and other State-owned unit of State-owned assets property rights dispute between and resolved by the parties through consultation.

    No settlement can be level or the level of financial authority for mediation and adjudication, has jurisdiction over the Government's handling of the necessary times. Public 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.

    The seventh chapter, supervision and inspection

    31st financial sectors, departments, administrative institutions and their staff, shall perform the duty of supervision and management of State-owned assets, maintain the safety and integrity of the State-owned assets according to law, improve the efficiency of State-owned assets.

    Financial sector, authorities and administrative institutions should establish scientific and reasonable accountability of State-owned assets supervision and administration, the State-owned assets supervision and administration responsibilities to specific departments, units, and individuals.

    Administrative institution State-owned assets 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.

    32nd financial sectors, departments and administrative units shall be in accordance with the requirements of State-owned assets management, establish and perfect the management information system of State-owned assets, dynamic management of State-owned assets. Financial departments should reply to audit administrative unit statistical reporting of assets. Examined by the financial Department of the approved statistical report shall be used as the basis and Foundation of budget management and asset management.

    Financial departments and administrative units of the State-owned assets should be the implementation of performance management, monitoring the effectiveness of asset use. Institution State-owned asset possession, usage, is the competent Department, financial Department and organization of important references of the institutions budget.

    Financial sector, competent authorities should establish and improve the asset and budget effective incentive and restraint mechanisms.

    33rd fiscal departments, authorities and administrative institutions should set up state-owned assets management, material should be given to the national archives, in accordance with the periodic transfer of archives to the archives of the entity body, centralized management, and any person shall not be kept.

    Financial sector, authorities and administrative institutions shall, in accordance with relevant regulations of the State, transfer of archives to archives on a regular basis.

    34th financial sectors, departments and administrative units, a reporting system should be established, public reporting, such as telephone number, mailing address or email address.

    Any unit and individual have the right to report the acts in violation of these rules, the financial sector, authorities and administrative institutions after receiving the report, shall be processed in a timely manner according to law.

    The eighth chapter legal liability

    35th administrative institutions and their staff members in violation of the rules of any of the following acts, shall be ordered to correct by the financial sector, and according to the financial regulations on penalties for offences under the State Council to deal with:

    (A) making, under false pretenses and other means to defraud;

    (B) unauthorized possession, use and disposal of State-owned assets;

    (C) provide without authorization;

    (D) not complying with the regulations of State-owned assets.

    36th departments and their staff in pay when income or allocated funds, management of State-owned assets, violating these rules, according to the financial regulations on penalties for offences under the State Council to deal with case constitutes a crime, criminal responsibility shall be investigated according to law.

    Authorities deployed institution State-owned assets, or review, approval, use, dispose of matters in the work of State-owned assets, violations of these rules, shall be ordered to correct within the financial sector; it fails, with a warning.

    37th financial departments and their staff members in violation of the regulations, any of the following acts, to major head and persons directly responsible by the supervisory organ or the appointment and removal shall be given administrative sanctions in accordance with personnel management permission constitutes a crime, criminal responsibility shall be investigated in accordance with law:

    (A) used his position to seek illegitimate interests;

    (B) not to perform their statutory duties;

    (C) discovered violations not investigated;

    (D) other acts of abuse, malpractice, neglect their duties.

    Article 38th other acts in violation of these regulations, in accordance with the provisions of the relevant laws, rules and regulations will be punished.

    The Nineth chapter supplementary articles

    39th social groups and private non-enterprise units possess, use of State-owned assets, in accordance with the measures implemented.

    Managed and implemented financial accounting system of enterprises and institutions, as well as institutions founded a legal personality of enterprises, in accordance with the relevant provisions of the enterprise State-owned assets supervision and administration supervision and administration.

    Outside the administrative institutions, the people's air defense and other State-owned assets management, in accordance with the relevant provisions of the State.

    Definition of property rights, registration of government administrative institution State-owned assets and disposal, in accordance with the relevant provisions of the province. 40th these measures come into force December 1, 2011.

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