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Interim Measures for the Administration of State-owned Assets in Institutions (Decree No.36 of the Ministry of Finance)

Interim Measures for the Administration of State-owned Assets in Institutions

Chapter I General Principles

Article 1 In order to standardize and strengthen the management of state-owned assets in public institutions, safeguard the safety and integrity of state-owned assets, rationally allocate and effectively utilize state-owned assets, safeguard and promote the development of various undertakings, and establish a management system of state-owned assets in public institutions that meets the requirements of the socialist market economy and public finance, these Measures are formulated in accordance with the relevant provisions of the State Council.

Article 2 These Measures shall apply to the state-owned assets management activities of public institutions at all levels.

Article 3 The term "state-owned assets of public institutions" as mentioned in these Measures refers to all kinds of economic resources that are owned by the state and can be measured in money, that is, the state-owned (public * * *) property of public institutions.

State-owned assets of public institutions include assets allocated by the state to public institutions, assets formed by public institutions using state-owned assets to organize income in accordance with state regulations, assets formed by accepting donations and other assets legally recognized as state-owned, which are manifested as current assets, fixed assets, intangible assets and foreign investment.

Article 4 The state-owned assets management activities of public institutions shall adhere to the principle of combining asset management with budget management, implement the material cost quota system, promote the integration of public assets and enjoyment, and realize the close unity of asset management and budget management; We should adhere to the principle of separation of ownership and use right; We should adhere to the principle of combining asset management with financial management and combining physical management with value management.

Article 5 The state-owned assets of public institutions shall be under the management system of unified ownership by the state, graded supervision by the government and possession and use by units.

Chapter II Management Institutions and Their Duties

Sixth financial departments at all levels are the functional departments of the government responsible for the management of state-owned assets of public institutions, and implement comprehensive management of state-owned assets of public institutions. Its main responsibilities are:

(a) according to the provisions of the state on the management of state-owned assets, formulate rules and regulations on the management of state-owned assets in public institutions, and organize their implementation, supervision and inspection;

(2) To study and formulate the standards for the allocation of physical assets and related expenses of public institutions at the corresponding level, and organize the basic management work of state-owned assets property rights registration, property rights definition, property rights dispute mediation, asset evaluation supervision, asset inventory and statistical reports of public institutions at the corresponding level;

(III) Examining and approving the purchase, disposal and use of state-owned assets by institutions at the same level for foreign investment, lease, lending and guarantee, organizing and adjusting the long-term idle and inefficient operation of institutions and the over-standard allocation of assets, and establishing a mechanism for the integration, * * enjoyment and * * use of state-owned assets by institutions;

(four) to promote the marketization and socialization of state-owned assets of public institutions with conditions at the same level, and to strengthen the supervision and management of state-owned assets in the transformation of public institutions into enterprises;

(five) responsible for the supervision and management of state-owned assets income of institutions at the same level;

(six) to establish and improve the state-owned assets management information system of public institutions, and to implement dynamic management of state-owned assets of public institutions;

(seven) to study and establish the evaluation methods, standards and mechanisms for the safety, integrity and efficiency of state-owned assets in public institutions, and to implement performance management of state-owned assets in public institutions;

(eight) to supervise and guide the management of state-owned assets of institutions at the same level and their competent departments and financial departments at lower levels.

Article 7 The competent department of public institutions (hereinafter referred to as the competent department) is responsible for the supervision and management of state-owned assets of public institutions under its jurisdiction. Its main responsibilities are:

(a) according to the provisions of the financial department at the same level and the higher level on the management of state-owned assets, formulate the implementation measures for the management of state-owned assets in this department and this unit, and organize the implementation, supervision and inspection;

(two) to organize the inventory, registration, statistical summary and daily supervision and inspection of the state-owned assets of the departments and units;

(three) to review the foreign investment, lease, loan, guarantee and other matters of state-owned assets of institutions affiliated to this department, and to review or approve the purchase and disposal of assets and other related matters according to the prescribed authority;

(four) responsible for adjusting the long-term idle, inefficient operation and over-standard allocation of assets of institutions under this department, optimizing the allocation of state-owned assets of institutions, and promoting the enjoyment and use of state-owned assets of institutions;

(five) to urge the institutions affiliated to this department to pay the proceeds of state-owned assets in accordance with the regulations;

(six) to organize the implementation of the evaluation of the management and use of state-owned assets in institutions affiliated to this department;

(seven) accept the supervision and guidance of the financial department at the same level, and report to it on the management of state-owned assets in relevant institutions.

Eighth institutions are responsible for the specific management of state-owned assets owned and used by their own units. Its main responsibilities are:

(a) according to the relevant provisions of the management of state-owned assets in public institutions, formulate specific measures for the management of state-owned assets in this unit and organize their implementation;

(two) responsible for the daily management of the purchase, acceptance, storage, maintenance and custody of the assets of the unit, and responsible for the account card management, inventory registration, statistical statements and daily supervision and inspection of the assets of the unit;

(three) to handle the examination and approval procedures for the allocation and disposal of state-owned assets and foreign investment, lease, loan and guarantee;

(four) responsible for the maintenance and appreciation of the assets used by the unit for foreign investment, lease, loan and guarantee, and timely and fully turn over the proceeds of state-owned assets in accordance with the regulations;

(five) responsible for the effective use of the unit's stock assets, participate in * * * enjoy, * * use and public * * * research platform construction of large instruments and equipment and other assets;

(six) accept the supervision and guidance of the competent department and the financial department at the same level, and report to them on the management of state-owned assets.

Ninth financial departments at all levels, competent departments and institutions shall, in accordance with the provisions of these measures, clarify the management institutions and personnel, and do a good job in the management of state-owned assets in institutions.

Tenth financial departments according to the needs of the work, can be part of the management of state-owned assets to the relevant units to complete.

Chapter III Allocation and Use of Assets

Article 11 The allocation of state-owned assets in public institutions refers to the actions of financial departments, competent departments and public institutions. According to the needs of public institutions to perform their functions, in accordance with the procedures prescribed by relevant state laws, regulations and rules, assets are provided for public institutions through purchase or adjustment.

Twelfth institutions of state-owned assets allocation shall meet the following conditions:

(a) the existing assets can not meet the needs of institutions to perform their functions;

(2) It is difficult to * * * share and * * * use related assets with other units;

(3) It is difficult to replace asset allocation by purchasing products or services through the market, or the cost of purchasing products through the market is too high.

Thirteenth institutions of state-owned assets allocation shall comply with the provisions of the allocation standards; If there is no distribution standard, it should be strictly controlled and distributed reasonably.

Fourteenth for long-term idle, inefficient operation or over-standard allocation of institutional assets, in principle, by the competent authorities to adjust, and reported to the finance department at the same level for the record; Inter-departmental and inter-regional asset allocation shall be reported to the finance department at the same level or to the * * * for approval. Where laws and administrative regulations provide otherwise, such provisions shall prevail.

Fifteenth institutions to the financial sector to apply for the use of financial funds to purchase assets above designated size (including the purchase of institutions to hold large-scale meetings and activities with financial funds), unless otherwise stipulated by the state, shall be submitted for approval in accordance with the following procedures:

(a) before the preparation of the annual departmental budget, the asset management department of the institution shall, in conjunction with the financial department, review the stock of assets, put forward the items and quantities of assets to be purchased in the next year, calculate the amount of funds, and report them to the competent department for review;

(2) The competent department shall review and summarize the asset purchase plan of public institutions according to the asset stock status of public institutions and relevant asset allocation standards, and report it to the finance department at the same level for approval;

(three) the financial department at the same level shall, according to the audit opinions of the competent department, examine and approve the asset purchase plan;

(four) the asset purchase plan approved by the financial department at the same level, the institution shall be included in the annual departmental budget, and the approval documents and other related materials shall be attached when reporting the annual departmental budget as the basis for the financial department to approve the departmental budget.

Sixteenth institutions to the competent department or other departments to apply for project funds, the relevant departments before the release of funds, should be involved in the purchase of assets above designated size matters reported to the finance department at the same level for approval.

Seventeenth institutions use other funds to purchase assets above the prescribed limit and report to the competent department for approval; The competent department shall regularly report the examination and approval results to the finance department at the same level for the record.

Eighteenth institutions to purchase assets included in the scope of government procurement, should be implemented in accordance with the relevant provisions of the state on government procurement.

Article 19 The use of state-owned assets of public institutions includes self-use and foreign investment, leasing, lending and guarantee.

Twentieth institutions should establish and improve the internal management system of asset purchase, acceptance, storage and use.

Institutions should regularly make an inventory of physical assets, so as to ensure that the accounts, account cards and accounts are consistent, and strengthen the management of intangible assets such as patent rights, trademark rights, copyrights, land use rights, non-patented technologies and goodwill of their own units to prevent the loss of intangible assets.

Twenty-first institutions to use state-owned assets for foreign investment, leasing, lending and guarantee, etc. shall carry out necessary feasibility studies, apply, and report to the finance department at the same level for examination and approval after examination and approval by the competent department. Where laws and administrative regulations provide otherwise, such provisions shall prevail.

Institutions should implement special management of their assets used for foreign investment, leasing and lending, and fully disclose relevant information in financial and accounting reports.

Twenty-second financial departments and competent departments should strengthen the risk control of institutions using state-owned assets for foreign investment, leasing, lending and guarantee.

Twenty-third institutions of foreign investment income and the use of state-owned assets rental, lending and guarantee income should be included in the unit budget, unified accounting, unified management. Unless otherwise stipulated by the state.

Chapter IV Disposal of Assets

Twenty-fourth disposal of state-owned assets of public institutions refers to the transfer or cancellation of property rights of state-owned assets owned and used by public institutions. Disposal methods include sale, transfer, transfer, foreign donation, scrapping, loss reporting and write-off of monetary assets losses.

Twenty-fifth institutions to dispose of state-owned assets, should strictly fulfill the examination and approval procedures, without approval shall not dispose of themselves.

Article 26 The disposal of houses, buildings, land and vehicles occupied by public institutions, the write-off of monetary assets losses, and the disposal of assets with unit value or batch value above the prescribed limit shall be reported to the finance department at the same level for examination and approval after being audited by the competent department; The disposal of assets below the prescribed limit shall be reported to the competent department for examination and approval, and the competent department shall regularly report the examination and approval results to the finance department at the same level for the record. Where laws and administrative regulations provide otherwise, such provisions shall prevail.

Twenty-seventh the approval of the financial department or the competent department on the disposal of state-owned assets of public institutions is the reference for the financial department to rearrange the budget items of relevant assets allocation of public institutions, and it is the certificate for the public institutions to adjust the relevant accounting accounts.

Twenty-eighth institutions should follow the principles of openness, justice and fairness in the disposal of state-owned assets.

If the assets sold, transferred, transferred or sold by public institutions are large in quantity or high in value, they shall be disposed of publicly through auction and other market bidding methods.

Twenty-ninth institutions of state-owned assets disposal income belongs to the state, should be in accordance with the provisions of the government non tax revenue management, the implementation of "two lines of revenue and expenditure" management.

Chapter V Registration of Property Rights and Settlement of Property Rights Disputes

Article 30 Property right registration of state-owned assets in public institutions (hereinafter referred to as property right registration) is an act of the state to register the state-owned assets occupied and used by public institutions, and to confirm the state's ownership of state-owned assets and the right of public institutions to occupy and use state-owned assets according to law.

Article 31 A public institution shall declare the registration of property rights to the financial department at the same level or the competent department authorized by the financial department at the same level (hereinafter referred to as the authorized department), and the financial department or the authorized department shall issue the Property Rights Registration Certificate of State-owned Assets of Public Institutions (hereinafter referred to as the Property Rights Registration Certificate).

Thirty-second "property registration certificate" is a legal document that the state owns the state-owned assets of public institutions and the units have the right to possess and use them. It is uniformly printed by the Ministry of Finance.

When a public institution conducts annual inspection, restructuring, asset disposal and foreign investment, lease, loan and guarantee of state-owned assets, it shall issue a certificate of property right registration.

Thirty-third institutions of state-owned assets property rights registration mainly includes:

(a) the name, domicile, person in charge and the establishment time of the unit;

(two) the nature of the unit, the competent department;

(three) the total assets of the unit, the total state-owned assets, the main physical assets and their uses, and foreign investment;

(four) other matters that need to be registered.

Thirty-fourth institutions shall register the property rights of state-owned assets in accordance with the following provisions:

(a) the newly established institutions, property registration;

(two) division, merger, partial restructuring, as well as the affiliation, unit name, domicile and unit responsible person and other property registration changes, for the change of property registration;

(three) institutions that have been liquidated or cancelled due to legal cancellation or overall restructuring shall go through the cancellation of property rights registration.

Thirty-fifth financial departments at all levels shall, on the basis of asset dynamic management information system and property right change registration, regularly check the property right registration of state-owned assets in public institutions.

Article 36 Disputes over the property rights of state-owned assets between public institutions and other state-owned units shall be settled by the parties through consultation. If negotiation fails, the applicant may apply to the financial department at the same level or the department at the next higher level for mediation or adjudication, and report to the people's government with jurisdiction if necessary.

Thirty-seventh institutions and non-state-owned units or individuals have property disputes, they should put forward opinions, and after being audited by the competent department and reported to the finance department at the same level for approval, the institutions and the other parties should negotiate to solve them. If negotiation fails, it shall be handled in accordance with judicial procedures.

Chapter VI Asset Appraisal and Asset Inventory

Thirty-eighth institutions in any of the following circumstances, it shall evaluate the relevant state-owned assets:

(a) the whole or part of the enterprise restructuring;

(2) Investing in foreign countries with non-monetary assets;

(3) Merger, division and liquidation.

(4) Auction, transfer and replacement of assets;

(5) Lease all or part of its assets to non-state-owned units;

(6) Determining the value of assets involved in litigation;

(seven) other matters that need to be evaluated as stipulated by laws and administrative regulations.

Thirty-ninth institutions in any of the following circumstances, can not carry out asset evaluation:

(a) All or part of the assets of the authorized institution are transferred free of charge.

(2) Merger, asset transfer, replacement and transfer between institutions under administrative institutions and institutions;

(three) the occurrence of other special changes in property rights that do not affect the rights and interests of state-owned assets, after confirmation by the financial department at the same level, does not need to carry out asset evaluation.

Fortieth institutions of state-owned assets appraisal work should be entrusted with the assets appraisal qualification appraisal institutions. The institution shall truthfully provide relevant information and materials to the asset appraisal institution, and be responsible for the objectivity, authenticity and legality of the information and materials provided.

Institutions shall not interfere with the independent practice of asset appraisal institutions in any form.

Forty-first institutions of state-owned assets evaluation projects to implement the approval system and filing system. The approval and filing work shall be carried out in accordance with the provisions of the state on the approval and filing management of state-owned assets appraisal projects.

Forty-second institutions in any of the following circumstances, it shall conduct an asset inventory:

(a) according to the requirements of the national special work or the actual needs of the government at the same level, it is included in the scope of assets inventory of the unified organization;

(2) Major reform or overall or partial restructuring of the enterprise;

(3) Suffering from major natural disasters and other force majeure, resulting in serious losses of assets;

(four) accounting information is seriously distorted or there is a heavy loss of state-owned assets;

(5) Major changes in accounting policies, involving major changes in asset accounting methods;

(six) other circumstances in which the financial department at the same level believes that an asset inventory should be carried out.

Forty-third institutions shall apply to the competent department for asset inventory, and report to the financial department at the same level for approval and implementation according to the prescribed procedures, except for the asset inventory according to the special work of the state or the work of the government at the same level.

Forty-fourth institutions asset inventory work mainly includes basic situation cleaning, accounting cleaning, property inspection, loss and excess identification, asset verification and perfect system. The specific measures for asset inventory shall be formulated separately by the Ministry of Finance.

Chapter VII Asset Information Management and Reporting

Forty-fifth institutions shall, in accordance with the requirements of information management of state-owned assets, timely input the information of asset changes into the management information system, implement dynamic management of their own assets, and do a good job in statistics and information submission of state-owned assets on this basis.

Article 46 The information report of state-owned assets of public institutions is an important part of the financial accounting report of public institutions. Institutions shall regularly report the state-owned assets they possess and use in accordance with the format, content and requirements of financial accounting reports of institutions stipulated by the financial department.

Article 47 The possession and use of state-owned assets in public institutions is an important reference for the competent departments and financial departments to prepare and arrange the budgets of public institutions. Financial departments and competent departments at all levels should make full use of asset management information systems and asset information reports, comprehensively and dynamically grasp the possession and use of state-owned assets in public institutions, and establish and improve the incentive and restraint mechanism for the effective combination of assets and budgets.

Chapter VIII Supervision, Inspection and Legal Responsibility

Forty-eighth financial departments, competent departments, institutions and their staff should safeguard the safety and integrity of state-owned assets of institutions according to law and improve the efficiency of the use of state-owned assets.

Forty-ninth financial departments, competent departments and institutions should establish and improve the scientific and reasonable responsibility system for the supervision and management of state-owned assets in institutions, and implement the responsibility for asset supervision and management to specific departments, units and individuals.

Article 50 The supervision of state-owned assets of public institutions shall adhere to the combination of internal supervision with financial supervision, audit supervision and social supervision, the combination of prior supervision with in-process supervision and post supervision, and the combination of daily supervision with special inspection.

Fifty-first institutions and their staff in violation of these measures, one of the following acts, according to the provisions of the "Regulations on penalties and sanctions for financial violations" for punishment, handling and punishment:

(a) by means of false, impersonator and other means to defraud financial funds;

(two) unauthorized possession, use and disposal of state-owned assets;

(3) Providing guarantee without authorization;

(4) Failing to pay the proceeds of state-owned assets as required.

Fifty-second financial departments, competent departments and their staff who violate the provisions of these measures when transferring and managing the proceeds of state-owned assets or allocating financial funds shall be punished, handled and punished in accordance with the provisions of the Regulations on Penalties and Punishment for Financial Violations.

Fifty-third institutions in charge of the allocation of state-owned assets or audit, examination and approval departments in violation of the provisions of the use and disposal of state-owned assets, the financial sector can be ordered to make corrections within a time limit, overdue reform shall be given a warning.

Fifty-fourth other acts in violation of the provisions of these measures on the management of state-owned assets of public institutions shall be handled in accordance with relevant laws, regulations and rules of the state.

Chapter IX Supplementary Provisions

Article 55 The possession and use of state-owned assets by social organizations and private non-enterprise units shall be implemented with reference to these measures. Institutions and social organizations managed with reference to the civil service system shall be implemented in accordance with the provisions of the state on the management of state-owned assets in relevant administrative units.

Fifty-sixth institutions that implement enterprise management and implement enterprise financial accounting system, as well as legal person enterprises established by institutions, shall be supervised and managed by the financial department in accordance with the relevant provisions on the supervision and management of state-owned assets of enterprises.

Article 57 The rules and regulations on the management of state-owned assets in local areas and institutions at the same level formulated by local financial departments shall be reported to the financial departments at the next higher level for the record.

Measures for the implementation of state-owned assets management in central-level institutions shall be formulated by the Ministry of Finance in conjunction with relevant departments in accordance with these measures.

Article 58 Measures for the administration of state-owned assets of overseas institutions shall be formulated separately by the Ministry of Finance. Measures for the management of state-owned assets of China People's Liberation Army, Armed Police Force and specific institutions approved by the state shall be formulated separately by the General Logistics Department of China People's Liberation Army, Armed Police Force and relevant competent departments in conjunction with the Ministry of Finance.

The characteristics of the industry are outstanding, and it is necessary to formulate measures for the management of state-owned assets in industries and institutions, which shall be formulated by the Ministry of Finance in conjunction with the relevant competent departments in accordance with these measures.

Article 59 The "prescribed limits" for asset allocation and disposal in these Measures shall be separately determined by the financial departments at or above the provincial level.

Sixtieth these Measures shall come into force as of July 6, 2006+0. If the previously promulgated regulations on the management of state-owned assets of public institutions conflict with these measures, these measures shall prevail.