Chapter 1 General Provisions
Article 1 is to organize and complete the liquidation of urban collective-owned enterprises and units (hereinafter referred to as "collective enterprises") nationwide in a planned and step-by-step manner. To verify capital, conscientiously implement the "Regulations of the People's Republic of China and National Urban Collectively Owned Enterprises" (State Council Order No. 88) and the "Decision on Deepening the Reform of Supply and Marketing Cooperatives" (Zhongfa [1995] No. 5), according to the Office of the State Council In accordance with the Department’s “Notice on Carrying out Asset Liquidation and Capital Validation Work in Urban Collective Enterprises and Units across the Country” (Guobanfa [1996] No. 29), these interim measures are specially formulated.
Article 2 The purpose of liquidating assets and capital verification of collective enterprises is: gt; to clear the "family assets" of collective enterprises, solve the problems of unclear asset status, inconsistent accounts, idle waste of assets and misappropriation and loss, and promote management Proper property rights relationships create conditions for collective enterprises to establish standardized asset (fund) management systems, lay a solid foundation for promoting the reform and development of collective enterprises, and establishing a modern enterprise system.
Article 3 The content of assets and capital verification of collective enterprises includes: asset inventory, value revaluation, property rights definition, fund verification, property rights registration, constitution establishment, etc.
Article 4 The scope of assets and capital verification of collective enterprises is: all types of urban collective enterprises and units registered as collective ownership with the national industrial and commercial administration authorities at all levels, including joint economic organizations and related undertakings Units, credit cooperatives, supply and marketing cooperatives at all levels, and collective enterprises transformed into various types of joint ventures, joint ventures, and joint-stock enterprises, as well as departments, enterprises, and units that occupy and manage collective assets in various forms.
Article 5 The asset liquidation and capital verification work of collective enterprises nationwide shall be jointly organized by the Ministry of Finance, the State Economic and Trade Commission, and the State Administration of Taxation under the unified leadership of the State Council.
Chapter 2 Inventory of Assets and Liabilities
Article 6 Inventory of assets and liabilities refers to the comprehensive sorting, registration, verification and verification of various assets and liabilities of collective enterprises.
Article 7: Inventory of current assets, including cash, various deposits, short-term investments, receivables and prepayments, inventories, etc.
(1) Cash inventory: Whether the cash book balance of the collective enterprise matches the cash on hand.
(2) Inventory of various deposits: Whether the book balance of various deposits of collective enterprises in banks and other financial institutions matches the book balance of the enterprise in banks and other financial institutions.
(3) Inventory of receivables and prepayments: including notes receivable, accounts receivable, other receivables, prepayments and prepaid expenses of collective enterprises, including:
1. When checking bills receivable, check with the purchasing unit or bank one by one according to their types.
2. When checking accounts receivable, other receivables and prepayments, check them one by one with the other party, and the accounting amounts of both parties shall be consistent.
Disputed claims must be carefully sorted out, verified, and verified, and the relationship between claims must be re-clarified; for long-term arrears, the reasons must be identified and collections must be actively collected.
For funds that are confirmed to be irrecoverable, responsibilities must be clearly defined and declared and handled in accordance with relevant national regulations.
3. The inventory of personal loans must be carefully cleaned up and recovered within a time limit.
(4) Inventory inventory: including raw materials, auxiliary materials, fuel, repair supplies, packaging, low-value consumables, products in progress, semi-finished products, finished products, purchased goods, and collaborative products; As well as materials (commodities) in custody, in transit, stored outside, loaned out, entrusted for processing, etc., among which:
1. All enterprises and units must carefully organize warehouse clearance and inventory inspections, and conduct a comprehensive inventory of all inventories.
For inventories that are found to be overstocked, damaged or need to be scrapped, we must find out the reasons, organize corresponding technical appraisals, put forward treatment opinions, and actively deal with them in accordance with relevant regulations.
2. For inventories that have been lent out for a long time and have not been recovered, the reasons must be found out, and the inventory should be actively recovered or sold at a price according to regulations.
3. The custody unit shall be responsible for checking the materials in custody, and shall report the inspection results to the custody unit for verification and then include them in the total asset value of the custody unit.
Article 8 Inventory of fixed assets, including houses and buildings, machinery and equipment, transportation equipment and tools and equipment, etc.
(1) It is necessary to find out the management status of fixed assets, including checking the original value, net value and depreciation amount of fixed assets, and sorting out fixed assets that have been fully depreciated, those that are to be scrapped and those that are scrapped in advance. The amount of fixed assets, losses on fixed assets, amounts to be written off, etc.
(2) The lessor is responsible for checking the leased fixed assets. For those that have not been registered in the account, the inventory results must be checked with the lessor and then registered in the account.
(3) For assets that have been lent or transferred without going through the prescribed procedures, the procedures for recovery or replacement must be carefully reviewed.
(4) For each inventory of fixed assets with surplus or deficit, we must carefully identify the reasons, distinguish responsibilities, put forward handling opinions, and declare according to prescribed procedures.
(5) Various fixed assets after inventory must be classified according to the "Fixed Asset Classification and Code" uniformly formulated by the state, and the purpose (referring to productive or non-productive) and use of fixed assets must be distinguished. According to the situation (referring to being in use, not in use or not needed, etc.), re-register and establish and improve the physical account card.
(6) For all unused and unnecessary fixed assets identified, it is necessary to find out the date of purchase and construction, time of use, technical status and main parameters, etc., and analyze them according to their conversion use, sale, and Opinions on disposal are awaited.
Article 9: Long-term investment inventory includes various forms of investment by collective enterprises in other units in the form of current assets, fixed assets, intangible assets and other types of assets.
When inventorying long-term external investments, those with actual control rights based on shares or capital shares should generally use the equity method for inventory; those without actual control rights should be inventoryed according to the company's current accounting method for external investments. .
In the inventory of long-term overseas investments, including various assets in various wholly-owned enterprises, joint ventures, associates, joint-stock companies and other enterprises invested overseas with cash, physical assets, and intangible assets, the Chinese-invested enterprises , the unit carefully ascertains the management situation, asset status and investment benefits.
Article 10 Inventory of projects under construction mainly checks capital construction and technical transformation projects that are under construction or suspended or postponed, including projects that are completed but not delivered for use (including test run), delivered for use but have not been inspected for revenue accounts, etc. project.
For projects under construction, it is necessary to find out the project, total investment and management status.
Article 11 Inventory of intangible assets, including various patent rights, trademark rights, franchise rights, copyrights, commercial rights, land use rights and building use rights, etc.
Article 12: Inventory deferred assets and other assets, including start-up expenses, leased fixed asset improvement expenditures and special reserve materials, etc. When inventorying deferred assets, etc., it is necessary to clear them one by one and carefully check the amortization balance.
Article 13: Inventory of land assets, including land occupied by collective enterprises or rented or lent to other enterprises and units in accordance with the law.
For land used by collective enterprises, those who have received a land certificate shall report it according to the quantity on the land certificate; enterprises and units that have not received a land certificate can apply to the local land management department and go through the procedures for obtaining a land certificate. If it is too late to go through the formalities, you can first report the land area measurement by yourself, and then apply for the procedures to receive the land certificate; if the ownership of the land use rights is unclear or disputed, the occupier must first check it and indicate it separately.
Article 14 The scope of liability liquidation includes various current liabilities and long-term liabilities.
(1) Current liabilities should check various short-term borrowings, accounts payable and received in advance, accrued expenses and welfare fees payable, etc.
(2) Long-term liabilities should be checked into various long-term loans, bonds payable, long-term payables, etc.
(3) When checking liabilities, enterprises and units must check the accounts one by one with the creditor units to ensure that the book balances of both parties are consistent.
Article 15 Basic requirements for asset inventory during the asset and capital verification of collective enterprises:
(1) The inventory work must rely on and mobilize the masses, and all assets, including inside and outside the accounts, Comprehensive and thorough inspections are carried out inside and outside the warehouse, on the ground and underground, inside and outside the workshop, inside and outside the factory (company, store) area, in the local area and in other areas, so that everything can be found and all accounts must be cleared.
(2) During the inventory, it is necessary to combine the physical inventory with the verification of accounts, and the inventory of assets with the verification of liabilities, that is, a comprehensive inventory of varieties, specifications, models, and quantities, and physical reconciliation to Check the accounts to find out the source, whereabouts and management of the assets. Recall and search for assets whose items are unclear in the accounts, so that no blind spots are left, no ambushes are laid, and no duplicates are left out.
(3) The inventory work is based on the self-inspection of enterprises and units, and random inspections are organized by the asset clearance and capital verification agencies and competent units at the same level. The spot inspection coverage shall not be less than 30%.
Chapter 3 Revaluation of Asset Value
Article 16 Revaluation of asset value refers to the revaluation of major fixed assets in collective enterprises where the book value and actual value deviate greatly. Valuation.
Article 17 The revaluation of fixed assets of collective enterprises shall be carried out in accordance with the "Unified Standard Catalog for Revaluation of Fixed Assets of Urban Collective Enterprises for Asset Liquidation and Capital Verification" formulated uniformly by the state.
Article 18 The specific methods, scope, application and approval procedures for revaluation of fixed assets in the asset liquidation and capital verification work of collective enterprises will be formulated and issued separately.
Article 19 In the process of revaluing assets, all regions, departments and all types of enterprises must strictly implement relevant policy regulations and relevant technical standards in a pragmatic spirit and shall not arbitrarily Overestimation or underestimation.
Chapter 4 Definition of Property Rights
Article 20 Definition of property rights refers to the legal act of confirming the ownership of the property of a collective enterprise in accordance with the law.
Article 21 The definition of property rights of collective enterprises must be conducive to promoting the reform and development of collective enterprises and be carried out in accordance with the principles of "confirmation in accordance with the law, respect for history, appropriate leniency and strictness, and conducive supervision".
Article 22 The definition of property rights of collective enterprises shall be carried out in accordance with the "Regulations of the People's Republic of China on Collectively Owned Enterprises in Urban and Urban Areas" and relevant national policies and regulations. Specific policies are jointly formulated by the State Economic and Trade Commission, the Ministry of Finance, and the State Administration of Taxation.
Article 23 The organization and implementation of the definition of property rights of collective enterprises shall be organized and carried out by the enterprise and its competent authorities in accordance with relevant national laws and policies; if any parties have objections, the enterprise and its competent authorities shall Report to the economic and trade, finance, and taxation departments at all levels for joint coordination or ruling; if the opinions are still inconsistent after coordination, they will be listed as "assets to be defined" and will be dealt with item by item in future daily work.
Article 24 The specific organization, confirmation, declaration, coordination and specific work requirements for the definition of property rights in the asset liquidation and capital verification of collective enterprises will be formulated and issued separately.
Article 25: Regarding the definition of property rights of collective enterprises, all regions and departments must strictly implement national policies and regulations. Relevant departments, enterprises and units shall not take the opportunity to take over rights or change affiliations. or change the distribution system.
Chapter 5 Fund Verification
Article 26 Fund Verification refers to the inspection and revaluation of assets of collective enterprises in accordance with the relevant national asset and capital verification policies. , re-verify the actual occupation of enterprise assets after defining property rights.
Article 27 The verification of funds in the asset liquidation and capital verification of collective enterprises shall be organized and implemented by the taxation departments at all levels (the financial department of collective enterprises).
Article 28 The declaration, approval procedures, financial handling regulations and work requirements for the relevant fund verification work in the asset liquidation and capital verification of collective enterprises will be formulated and issued separately.
Chapter 6 Property Rights Registration
Article 29 Property rights registration refers to the legal act of registering the property rights of assets owned by collective enterprises in accordance with the law.
Article 30: After completing the verification of assets and capital verification, collective enterprises must go through the property rights registration procedures with the relevant departments in accordance with the law within three months.
Article 31 The registration of property rights of collective enterprises shall be organized and implemented by the economic and trade departments at all levels (the comprehensive management agencies of collective enterprises). The specific organization and application procedures for the relevant work will be formulated and issued separately.
Chapter 7 Establishment, Inspection and Summary
Article 32 During and after the asset liquidation and capital verification work, collective enterprises must address the issues discovered during the asset liquidation and capital verification. For relevant issues, correspondingly establish and improve or modify the relevant rules and regulations of the enterprise to strengthen management, prevent the loss of assets, and improve operating efficiency.
Article 33 After the asset liquidation and capital verification work of a collective enterprise is basically completed, all regions and departments must conduct a comprehensive inspection of the enterprise's work in accordance with unified requirements. The contents of the inspection are:
(1) All work contents of asset clearance and capital verification have been completed seriously within the prescribed time limit, and all work complies with the methods, policies and requirements uniformly stipulated by the state, and all approvals All procedures are in place.
(2) In view of the problems exposed during the inventory and capital verification, we carefully carried out the establishment of regulations and dealt with them in accordance with relevant financial regulations.
(3) Register and fill in various idle assets and backlog materials and take measures to deal with them.
(4) For asset surpluses, asset losses and fund debits, the corresponding handling has been approved or a handling plan has been formulated in accordance with relevant regulations.
(5) Fill out various reports in accordance with the asset and capital verification report format of collective enterprises uniformly formulated by the state, with accurate data, complete content, and timely submission.
(6) Conducted a comprehensive and careful analysis of the assets and capital verification data, put forward specific measures and suggestions to improve business management and adjust the structure, and established and improved the corresponding property management responsibility system.
Article 34: After the asset liquidation and capital verification work of the urban collective enterprises under their jurisdiction is completed, the asset liquidation and capital verification agencies of each region and department must carefully summarize the work of the region and department. The summary report should be based on the prescribed time Report promptly.
Article 35 On the basis of the work summaries of various regions and departments, the Ministry of Finance, the State Economic and Trade Commission, and the State Administration of Taxation jointly conducted a comprehensive summary of the asset liquidation and capital verification work of collective enterprises nationwide. Report to the Party Central Committee and the State Council.
Chapter 8 Work and Legal Responsibilities
Article 36: When carrying out the work of liquidating assets and capital, people's governments at all levels must attach great importance to it, effectively strengthen leadership, and establish corresponding organizations institutions, and strictly implement various national regulations on asset clearance and capital verification.
Article 37: Collective enterprises must truthfully fill in the real situation, truthfully report existing problems, and report the data within the prescribed time in accordance with the national unified report format for various data generated after the assets and capital verification. False reporting, concealment of reporting, late reporting or refusal to report is not allowed.
Article 38 Commendations shall be given to enterprises, units and individuals that have made active efforts in the work of clearing and verifying assets, made outstanding achievements, and made outstanding contributions to safeguarding national and collective property. If an enterprise or unit fails to conduct asset and capital verification in accordance with regulations or goes through the motions, or fails to fill in truthful reports or makes false reports or conceals the true situation, the local people's government or the superior authority shall order it to make corrections in accordance with relevant national regulations; if serious consequences are caused, The factory director (manager) and those directly responsible shall be held accountable in accordance with the law.
Relevant staff at all levels who violate work disciplines in the process of liquidating assets and capital verification will be dealt with according to the specific circumstances by the people's government at the same level or relevant departments in accordance with regulations and laws.
Article 39: If it is discovered during the liquidation and capital verification that due to dereliction of duty or dereliction of duty, the enterprise management is extremely chaotic, the "family assets" are seriously unclear, and the property and materials are seriously lost and wasted, the reasons must be identified and, according to the circumstances, The relevant leaders and persons involved shall be held accountable for their administrative responsibilities. If issues such as converting public property into private interests, selling off or transferring collective property at low prices, or committing corruption and theft are discovered during the process of asset clearance and capital verification, the property clearance and capital verification agency at the same level shall work with relevant departments to organize investigations and punishments in accordance with relevant regulations. Those who violate the law shall be punished in accordance with the law. .
Article 40 In the process of liquidating assets and capital, all types of collective enterprises must carefully collect relevant original data, and the newly formed data in the liquidation and capital verification must be classified and sorted into files. According to the national It shall be managed according to relevant regulations and shall be subject to supervision by relevant national departments.
Chapter 9 Supplementary Provisions
Article 41 The asset liquidation and capital verification work of all regions, departments and various collective enterprises must comply with the provisions of these interim measures.
Article 42 The relevant policies involved in the work of liquidating assets and capital of collective enterprises shall be uniformly implemented in accordance with the relevant policies and regulations for liquidating assets and capital established by the state.
Article 43 The funds for liquidating assets and capital verification shall be borne by the central and local governments respectively according to the financial system.
Article 44: All provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and relevant departments of the central government shall, in accordance with these Interim Measures, formulate detailed implementation rules for the work of their respective regions and departments, and submit them to the Ministry of Finance and the State Economic and Trade Commission , State Administration of Taxation for filing.
Article 45 These Interim Measures shall be implemented from the date of promulgation.