Regulations on the Administration of the Use of State-owned Assets Chapter I General Provisions
Article 1 In order to standardize the use of state-owned assets in provincial administrative institutions, safeguard the safety and integrity of state-owned assets and improve the efficiency of the use of state-owned assets, the Interim Measures for the Administration of State-owned Assets in Administrative Institutions (Order No.35 of the Ministry of Finance), the Interim Measures for the Administration of State-owned Assets in Public Institutions (Order No.36 of the Ministry of Finance) and the Measures for the Administration of State-owned Assets in Administrative Institutions of Jiangsu Province (Su Caigui [20 10)
Article 2 These Measures shall apply to provincial administrative units (including Party organs, people's congresses, administrative organs, CPPCC organs, judicial organs, procuratorial organs, democratic parties and federations of industry and commerce) and various public institutions, hereinafter referred to as provincial administrative units.
Article 3 The term "use of state-owned assets of provincial units" as mentioned in these Measures refers to the acts of self-use, lease, lending, foreign investment and guarantee of assets of administrative institutions. The use of state-owned assets must first ensure the performance of state functions and the needs of career development.
Article 4 The Provincial Department of Finance is the comprehensive management department for the use of state-owned assets of provincial units, and is responsible for the examination and approval, daily supervision and management of matters such as leasing, lending, foreign investment and guarantee of state-owned assets of provincial units.
The Provincial Organs Administration Bureau is responsible for the use and management of state-owned assets of provincial administrative units in accordance with the prescribed authority, and approves the lease and lending of state-owned assets of provincial administrative units.
The competent department is responsible for examining and approving the lease, lending, foreign investment and guarantee of state-owned assets of subordinate units according to the prescribed authority, urging subordinate units to accept the supervision and guidance of the financial department, and reporting on the management of the use of state-owned assets.
Provincial units are responsible for the use and management of state-owned assets of their own units, handle the examination and approval procedures for leasing, lending, foreign investment and guarantee of state-owned assets of their own units, and implement special management of related assets.
Fifth provincial units using state-owned assets should follow the principles of clear ownership, safety and integrity, risk control and focus on performance.
Article 6 The ownership of state-owned assets leased or lent by administrative institutions and invested or guaranteed by overseas institutions belongs to the state. The income formed shall be handled in accordance with the Interim Measures for the Administration of State-owned Assets Income of Provincial Administrative Institutions in Jiangsu Province.
Article 7 Provincial units shall timely input the information on the possession, use and changes of assets into the asset management information system, implement dynamic management of state-owned assets, and regularly submit asset statistics to the competent department and the Provincial Department of Finance as required.
Eighth provincial units should actively explore ways and means of performance management of state-owned assets, truly reflect and analyze the operation effect of state-owned assets in administrative institutions, and improve the efficiency and benefit of the use of assets in administrative institutions.
Ninth provincial units should strengthen the management of intangible assets such as patent right, trademark right, non-patented technology and goodwill. Protect according to law, make rational use, and promote the transformation of scientific and technological achievements in combination with the implementation of the national intellectual property strategy.
Chapter II Management of Self-use Assets
Article 10 Self-use asset management refers to the purchase of state-owned assets by provincial units, asset warehousing registration, asset requisition and return, asset inventory, asset disposal, and asset enjoyment and use.
Article 11 Purchase of assets. Provincial units shall purchase assets in accordance with the approved asset purchase budget, and if they belong to government procurement projects, they shall implement government procurement according to law. All units shall purchase assets in strict accordance with the procedures of purchase, approval, contract conclusion, acceptance and payment, and shall not purchase assets beyond the standard and budget.
Article 12 Asset warehousing registration. For the assets obtained by provincial units through purchase, replacement, donation, free transfer, etc., the asset management department of the unit should strictly control the quantity and quality, and after passing the acceptance and going through the registration and warehousing procedures, register and build cards in the asset management information system, and establish detailed accounts of physical assets. The financial management department of the unit shall handle the accounts in time according to the relevant documents or documents of the assets.
Self-built assets should be handled in a timely manner in accordance with the relevant provisions of the final financial statements, completion acceptance and asset transfer and property registration.
Article 13 Assets shall be recovered and returned. Provincial units shall comprehensively and dynamically reflect the acquisition, return and occupation of their assets in the subsidiary ledger of physical assets. The requisition of assets must be approved by the competent leader, and the custodian must be clearly specified. When the assets are out of the warehouse, the accounting treatment should be carried out in time. When a user leaves, transfers or retires, the assets used must be returned according to the regulations, and the card information should be changed in the asset management information system in time.
Article 14 Asset inventory. Provincial units should regularly check the state-owned assets (at least once a year), and the asset management department of the unit should regularly check the accounts with the financial department to ensure that the accounts are consistent, the accounts are consistent and the accounts are consistent. Inventory gains, losses and damaged assets shall be reported to the relevant departments for examination and approval according to the prescribed procedures and authority.
Article 15 Disposal of assets. When the assets of provincial units need to be disposed of, it shall be implemented in accordance with the relevant management regulations on the disposal of state-owned assets of provincial administrative institutions in Jiangsu Province.
Article 16 Assets can be used for * * *. The Provincial Department of Finance, the Provincial Organs Administration Bureau and the competent departments should innovate their working methods, adopt an effective incentive mechanism in accordance with the principles of fairness, frugality and high efficiency, establish an asset enjoyment platform, and improve the efficiency of asset use. The specific measures shall be formulated separately.
Chapter III Rental and Lending Management
Article 17 Asset leasing refers to the act of transferring the state-owned assets occupied and used by provincial units to citizens, legal persons or other organizations for use with compensation upon approval on the premise of ensuring the performance of administrative functions and the completion of business tasks.
Asset lending refers to the act of transferring state-owned assets occupied and used by provincial units to other administrative institutions free of charge upon approval under the premise of ensuring the performance of administrative functions and the completion of business tasks.
Eighteenth provincial units of state-owned assets shall not be lent to individual citizens, legal persons or other organizations outside the administrative institutions for use. If an administrative institution really needs to occupy the other party's assets for free because of work needs, it shall submit for approval in accordance with the prescribed procedures and authority.
Monetary funds of provincial units shall not be used for lending. Except as otherwise provided by laws and regulations.
Nineteenth provincial units of state-owned assets leasing, lending approval authority is as follows:
(a) the provincial administrative units (excluding the provincial vertical administrative departments and the provincial organ affairs bureau at the same level) and the provincial institutions that implement the first-level budget management shall be examined and approved by the provincial organ affairs bureau, and the examination and approval documents shall be submitted to the Provincial Department of Finance for the record within 15 working days from the date of approval.
(II) If the single or batch value of assets of provincial institutions and provincial vertical management departments (excluding the provincial level) that do not belong to the first-level budget management is less than 3 million yuan, it shall be examined and approved by the competent department, and the approval document shall be submitted to the Provincial Department of Finance for the record within 15 working days from the date of approval.
(III) Non-first-level budget management of provincial institutions, provincial vertical management departments, single or batch assets worth more than 3 million yuan (including 3 million yuan), after the audit by the competent department, submitted to the Provincial Department of Finance for approval.
The lease and loan of assets at the same level of provincial vertical management departments and provincial organs shall be submitted to the Provincial Department of Finance for approval.
Twentieth provincial units of state-owned assets rental, lending, should be based on strict argumentation to apply, with relevant materials, submitted to the competent department for examination and approval. The competent department shall review the completeness of the application materials and the compliance of the decision-making procedures of the provincial units, and report to the Provincial Department of Finance or the provincial organs for examination and approval according to the prescribed authority.
Twenty-first provincial units to apply for asset leasing, lending matters, should submit the following materials, and be responsible for the authenticity, validity and accuracy of the materials:
(a) a written application for the unit to lease or lend state-owned assets;
(two) the feasibility report of the unit to lease or lend state-owned assets;
(3) a copy of the internal resolution or meeting minutes of the unit that agrees to lease or lend state-owned assets (with the official seal of the unit);
(4) Proof of the value and ownership of the assets to be leased or lent, such as a copy of the purchase invoice, a copy of the final accounts of the project, a certificate of state-owned land use right, and a house ownership certificate (with the official seal of the unit);
(5) Other relevant information.
Twenty-second provincial units in any of the following circumstances, shall not be leased or lent:
(1) It has been sealed up and frozen according to law;
(2) Without the consent of others;
(three) the ownership is unclear or the property right is controversial;
(four) other violations of laws and regulations.
Twenty-third provincial units shall, in accordance with the principles of openness, fairness and impartiality, entrust a qualified property rights trading institution recognized by the Provincial Department of Finance to openly lease. If it cannot be rented out publicly due to special circumstances, it shall explain the reasons and report to the competent department for approval before it can be rented out in other ways.
For non-public leasing, the leasing price shall not be lower than the average market price, in which the real estate leasing price shall be determined with reference to similar real estate leasing prices in similar areas. If it cannot be provided, it must be entrusted to an intermediary agency for evaluation.
Twenty-fourth provincial units must sign contracts in accordance with relevant laws and regulations, and the format of the contract text shall be uniformly formulated by the Provincial Department of Finance. The longest lease of real estate shall not exceed 5 years, and the longest lease of other assets shall not exceed 3 years.
Twenty-fifth provincial units will be real estate, vehicles and other state-owned assets contracted to others to obtain income, as rental, should be submitted for approval according to the procedures prescribed in these measures.
Twenty-sixth before the implementation of these measures, the state-owned assets of administrative institutions have been leased or lent, and shall continue to be performed in accordance with the contract. All units shall, within 30 days from the date of implementation of these Measures, report the original lease and loan contracts according to the prescribed examination and approval authority. Upon the expiration of the contract agreement, if it is necessary to renew the lease or loan, these Measures shall apply.
Chapter IV Administration of Foreign Investment
Twenty-seventh foreign investment refers to the behavior of institutions to invest, share, joint venture and register as independent accounting enterprises abroad according to the relevant provisions of laws and regulations, on the premise of ensuring the performance of their duties and the completion of their business objectives and tasks, and according to the needs of career development planning and business expansion.
Article 28 If a public institution makes use of state-owned assets to invest abroad, and the single or batch value is less than 3 million yuan, the competent department shall conduct examination and approval in accordance with the relevant provisions, and report the examination and approval documents to the Provincial Department of Finance for the record within 15 working days from the date of approval. Individual or batch value of more than 3 million yuan (including 3 million yuan), after examination and approval by the competent department, submitted to the Provincial Department of Finance for approval.
Twenty-ninth institutions to apply for foreign investment should be based on scientific argumentation and public decision-making, with relevant materials submitted to the competent authorities for approval or approval. The competent department shall review the integrity of the application materials, the compliance of decision-making procedures and the legality of the source of funds for the proposed investment projects of the affiliated institutions, and report them to the Provincial Department of Finance for approval or filing.
The benefit of public institutions' foreign investment is the reference for the competent authorities to review new foreign investment matters. The competent department should strictly control the foreign investment behavior of provincial institutions with high asset-liability ratio.
Article 30 When applying for foreign investment or capital increase and share expansion of original shares, an institution shall submit the following materials and be responsible for the authenticity, validity and accuracy of the materials:
(1) A written application by the entity for foreign investment of state-owned assets;
(two) the feasibility report of foreign investment;
(3) A copy of the internal resolution or minutes of the meeting of the institution that agrees to invest abroad (stamped with the official seal of the institution);
(4) Proof of the value and ownership of the assets to be invested abroad, such as a copy of the purchase invoice, a copy of the final accounts of the project, a certificate of state-owned land use right, a house ownership certificate, a share certificate, etc. (stamped with the official seal of the unit);
(5) Articles of association of the economic entity to be established; Notice of pre-approval of enterprise name issued by the administrative department for industry and commerce;
(6) Letter of Intent for Cooperation, draft agreement or draft contract signed by both investors;
(7) resolutions of the board of directors on capital increase and share expansion of holding or shareholding companies;
(eight) a copy of the certificate of the legal person of the unit, a copy of the business license of the proposed partner, and a copy of the legal person registration certificate or personal ID card;
(nine) the financial statements of the provincial institutions in the previous year;
(ten) the financial statements of the proposed partner audited by the intermediary agency in the previous year;
(eleven) other relevant materials.
Thirty-first institutions shall not engage in the following foreign investment matters:
(1) buying and selling futures and stocks (excluding equity transfer), unless otherwise stipulated by the state;
(2) purchasing various corporate bonds, various investment funds and other financial derivatives in any form, or making any form of financial risk investment, unless otherwise stipulated by the state.
(3) Where foreign loans are used, the assets formed by the loans shall be used for foreign investment before the loan debts are paid off;
(4) Other investment acts in violation of laws and regulations.
Thirty-second institutions to transfer (reduce) the equity formed by foreign investment shall be handled in accordance with the relevant provisions of Jiangsu provincial administrative institutions on the disposal and management of state-owned assets.
Thirty-third institutions approved the use of state-owned assets for foreign investment, it shall apply for an intermediary agency with corresponding qualifications recognized by the Provincial Department of Finance to evaluate the assets to be invested. Assets appraisal matters shall be filed or examined and approved according to regulations.
Thirty-fourth institutions should strictly control the foreign investment of monetary funds. Foreign investment with financial allocation is not allowed.
Thirty-fifth institutions shall, in accordance with the principles of openness, fairness, rationality and order, standardize the investment behavior of intangible assets, and put an end to the losses and irregularities in the investment process of intangible assets.
Thirty-sixth institutions using state-owned assets for overseas investment shall go through the examination and approval procedures in accordance with the provisions of the state on the examination and approval of overseas investment projects and foreign exchange management.
Article 37 Competent departments and institutions shall strengthen risk control, strictly evaluate, supervise and inspect the operation and income distribution of investment assets, and assume supervision responsibility for the safety, integrity, preservation and appreciation of investment assets. If possible asset loss is found, measures should be taken to control it in time to prevent the loss of state-owned assets.
Thirty-eighth administrative units shall not set up economic entities in any form or use state-owned assets to invest abroad.
Chapter V Administration of External Guarantee
Article 39 External guarantee refers to the behavior that a public institution promises to domestic and foreign institutions or domestic and foreign-funded financial institutions that once the debtor fails to repay the debt as agreed, it will perform the repayment obligation on its behalf.
Fortieth institutions shall not use state-owned assets as external guarantees in principle. If external guarantee is really necessary, an application shall be submitted to the competent department in accordance with the provisions of the Guarantee Law of People's Republic of China (PRC) and on the basis of strict argumentation. The competent department shall review the completeness of the application materials and the compliance of the decision-making procedures and report them to the Provincial Department of Finance for approval.
Forty-first institutions to apply for the use of state-owned assets for external guarantee, should submit the following materials, and be responsible for the authenticity, validity and accuracy of the materials:
(1) A written application of this institution for external guarantee;
(two) a copy of the internal resolution or minutes of the meeting of the institution that agrees to guarantee the external security (with the official seal of the unit);
(3) A copy of the proof of value and ownership of the assets to be secured externally, such as purchase invoices or receipts, final accounts of projects, accounting vouchers, fixed assets cards, certificates of state-owned land use rights, house ownership certificates, patent certificates, etc. (stamped with the official seal of the unit);
(4) A copy of the legal person certificate or business license of the guaranteed enterprise;
(five) the financial and accounting statements of the guarantee unit in the previous year;
(six) the financial and accounting statements of the guaranteed unit in the previous year;
(seven) other materials that need to be submitted (including other property rights * * * that someone agrees to guarantee).
Forty-second schools, kindergartens, hospitals and other public welfare institutions and social organizations shall not use the state-owned assets of educational facilities, medical and health facilities and other public welfare facilities as external guarantees.
Forty-third administrative units shall not use the possession and use of state-owned assets as external guarantees, except as otherwise provided by laws and regulations.
Chapter VI Supervision and Inspection
Forty-fourth Provincial Department of Finance, Provincial Organs Administration Bureau and the competent department should strengthen the daily supervision and regular special inspection of the use of state-owned assets in provincial units.
Forty-fifth departments and administrative institutions shall not have the following acts in the process of using state-owned assets:
(1) Investing, guaranteeing, leasing or lending state-owned assets exceeding the prescribed limit without reporting according to the prescribed authority;
(two) to examine and approve foreign investment, foreign guarantee, lease and loan that do not meet the requirements;
(three) collusion, black-box operation, illegal use of state-owned assets for foreign investment, external guarantee and lease, loan;
(four) other acts in violation of the relevant provisions of the state, resulting in the loss of assets of the unit.
Forty-sixth provincial units and their staff in violation of the relevant provisions of these measures, shall be punished in accordance with the regulations on penalties and sanctions for financial violations; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 47 A public institution shall strengthen the supervision and management of wholly-owned enterprises and holding enterprises funded by it in accordance with the Law of People's Republic of China (PRC) on State-owned Assets of Enterprises, the Company Law of People's Republic of China (PRC), the General Principles of Enterprise Finance and the Interim Measures for the Administration of the Transfer of State-owned Property Rights of Enterprises, and perform the responsibilities of investors according to law.
Chapter VII Supplementary Provisions
Forty-eighth the implementation of the "accounting system for non-profit organizations" of provincial social organizations and private non-enterprise units of state-owned assets management, with reference to these measures.
The use of state-owned assets of provincial institutions that implement enterprise management and enterprise financial accounting system shall be supervised and managed in accordance with the relevant provisions on the supervision and management of state-owned assets of enterprises.
Article 49 Provincial departments and units may, with reference to these measures and in combination with the actual situation of their own departments and units, formulate specific implementation rules and report them to the Provincial Department of Finance for the record.
Article 50 These Measures shall come into force as of February 20 1 1 year.
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