Article 15 Administrative institutions shall establish and improve the management system for the use of state-owned assets, regulate the use of state-owned assets, and maximize the use benefits of state-owned assets. Regularly conduct inventory of state-owned assets owned and used to ensure that accounts, account cards, and account facts are consistent to prevent the loss of state-owned assets.

Public institutions must strengthen the management of intangible assets such as patent rights, trademark rights, copyrights, land use rights, non-patented technologies, goodwill, etc. to prevent the loss of intangible assets.

Article 16 Administrative units shall not use state-owned assets for external investment or guarantee, and shall not use the occupied or used state-owned assets to establish economic entities in any form. Except as otherwise provided by law.

Article 17 If an administrative institution intends to lease or lend the state-owned assets it occupies or uses, it must report to the financial department at the same level for approval; administrative units that implement vertical management must report to the competent department for review and approval. Afterwards, the competent department shall submit it to the financial department at the same level for approval.

Public institutions that are not managed under the civil service system and use state-owned assets for external investment or guarantee shall conduct a feasibility study and submit an application. After being reviewed and approved by the competent department, they shall be submitted to the financial department at the same level for approval. If laws and administrative regulations provide otherwise, such provisions shall prevail.

Article 18 The income generated by administrative units from leasing or lending state-owned assets shall be turned over to the national treasury in accordance with the government's non-tax revenue management regulations, and management shall be implemented on two lines of revenue and expenditure.

Public institutions managed without reference to the civil service system shall include the income generated from external investment, leasing, lending and guarantee of state-owned assets into the unit budget, unified accounting and unified management. Except as otherwise provided by the state.

Article 19: State-owned assets that are over-allocated, idle for a long time, or operated inefficiently by administrative units shall be transferred or disposed of by the financial department at the same level.

State-owned assets that are over-configured, idle for a long time, or operate inefficiently by public institutions shall be adjusted by the competent departments and reported to the financial department at the same level for filing.