Asset management institutions

Interim Measures for the Management of State-owned Assets of Public Institutions

Order No. 36 of the Ministry of Finance on May 30, 2006

Chapter 1 General Provisions

Article 1 In order to standardize and strengthen the management of state-owned assets in public institutions, maintain the safety and integrity of state-owned assets, rationally allocate and effectively utilize state-owned assets, ensure and promote the development of various undertakings, and establish a system that adapts to the socialist market economy and public finance requirements These measures are formulated in accordance with the relevant regulations of the State Council regarding the state-owned assets management system of public institutions.

Article 2: These Measures apply to the state-owned asset management activities of all types of public institutions at all levels.

Article 3 The state-owned assets of public institutions as mentioned in these Measures refer to the general term for various economic resources that are owned and used by public institutions, are recognized as owned by the state in accordance with the law, and can be measured in currency, that is, public institutions state-owned (public ***) property.

State-owned assets of public institutions include assets allocated by the state to public institutions, assets generated by public institutions using state-owned assets to organize income in accordance with state regulations, as well as donations and other assets recognized by law as owned by the state. The forms are current assets, fixed assets, intangible assets and external investments.

Article 4 The state-owned assets management activities of public institutions shall adhere to the principle of combining asset management and budget management, implement a quota system for physical expenses, promote the integration and enjoyment of public assets, and realize Asset management and budget management should be closely unified; the principle of separation of ownership and use rights should be adhered to; the principle of combining asset management with financial management, physical management with value management should be adhered to.

Article 5: State-owned assets of public institutions shall be uniformly owned by the state, supervised by the government at different levels, and owned and used by the entities.

Chapter 2 Management Agencies and Their Responsibilities

Article 6: 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 the state-owned assets of public institutions. . Its main responsibilities are:

(1) According to the national regulations on state-owned assets management, formulate the rules and regulations for the management of state-owned assets of public institutions, and organize the implementation, supervision and inspection;

(2) ) Research and formulate physical asset allocation standards and related fee standards for public institutions at this level, and organize basic management work such as property rights registration, property rights definition, property rights dispute mediation, asset evaluation supervision, asset inventory and statistical reporting of state-owned assets of public institutions at this level; < /p>

(3) Examine and approve matters related to asset acquisition, disposal and use of state-owned assets for external investment, leasing, lending and guarantee of public institutions at the same level in accordance with the prescribed authority, and prevent long-term idleness, inefficient operation and super-standard configuration of public institutions Adjust assets and establish a mechanism for the integration, sharing and utilization of state-owned assets in public institutions;

(4) Promote qualified public institutions at the same level to realize the marketization and socialization of state-owned assets , Strengthen the supervision and management of state-owned assets in the transformation and restructuring of public institutions;

(5) Responsible for the supervision and management of state-owned assets income of public institutions at the same level;

(6) Establish and improve The state-owned assets management information system of public institutions implements dynamic management of state-owned assets of public institutions;

(7) Research and establish evaluation methods, evaluation standards and evaluations for the safety, integrity and effectiveness of use of state-owned assets of public institutions Mechanism to implement performance management of state-owned assets of public institutions;

(8) Supervise and guide the management of state-owned assets of public institutions at the same level, their competent departments, and lower-level financial departments.

Article 7: The competent departments of public institutions (hereinafter referred to as the competent departments) are responsible for the supervision and management of the state-owned assets of the public institutions under their respective departments.

Its main responsibilities are:

(1) According to the regulations on state-owned assets management of the financial department at the same level and the superior level, formulate the implementation measures for the management of state-owned assets of the department and public institutions, and organize the implementation, supervision and inspection;

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(2) Organize the inventory, registration, statistical summary and daily supervision and inspection of state-owned assets of the department’s public institutions;

(3) Review the use of state-owned assets by public institutions affiliated to the department for foreign investment, Leasing, lending, guaranteeing and other matters, reviewing or approving relevant asset acquisition and disposal matters in accordance with the prescribed authority;

(4) Responsible for the adjustment of long-term idle, inefficient operation and over-standard allocation of assets of the public institutions affiliated to the department work, optimize the allocation of state-owned assets of public institutions, and promote the full enjoyment and utilization of state-owned assets of public institutions; (5) Supervise the public institutions affiliated to the department to pay state-owned asset income in accordance with regulations;

(6) Organize and implement the evaluation and assessment of the management and use of state-owned assets of the public institutions affiliated to the department;

(7) Accept the supervision and guidance of the financial department at the same level and report to the relevant public institutions State-owned assets management work.

Article 8: Public institutions are responsible for the specific management of state-owned assets occupied and used by their own units. Its main responsibilities are:

(1) According to the relevant regulations on the management of state-owned assets of public institutions, formulate specific measures for the management of state-owned assets of the unit and organize their implementation;

(2) Responsible for the Responsible for the daily management of the unit's asset purchase, acceptance and storage, maintenance and storage, etc., responsible for the account card management, inventory registration, statistical reporting and daily supervision and inspection of the unit's assets;

(3) Handling the allocation of the unit's state-owned assets , disposal and approval procedures for external investment, leasing, lending and guarantees;

(4) Responsible for the maintenance and appreciation of the value of the unit’s assets used for external investment, leasing, lending and guarantees, and promptly and in accordance with regulations Pay in full the income from state-owned assets;

(5) Responsible for the effective utilization of the unit’s existing assets, and participate in the * sharing, * utilization and public * research platform of large instruments, equipment and other assets Construction work;

(6) Accept the supervision and guidance of the competent departments and financial departments at the same level and report to them on the management of state-owned assets.

Article 9: Financial departments, competent departments and public institutions at all levels shall, in accordance with the provisions of these Measures, clarify management institutions and personnel, and do a good job in the management of state-owned assets of public institutions.

Article 10: The financial department may, based on work needs, transfer part of the state-owned assets management work to system units for completion.

Chapter 3 Asset Allocation and Use

Article 11 The allocation of state-owned assets in public institutions refers to the allocation of state-owned assets by financial departments, competent departments, public institutions, etc. according to the needs of public institutions to perform their functions. The act of allocating assets to public institutions through acquisition or transfer according to the procedures stipulated in relevant national laws, regulations and rules and regulations.

Article 12 The allocation of state-owned assets of public institutions shall meet the following conditions:

(1) Existing assets cannot meet the needs of public institutions to perform their functions;

(2) It is difficult to share and utilize relevant assets with other units;

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

Article 13: The allocation of state-owned assets of public institutions shall comply with the prescribed allocation standards; if there are no prescribed allocation standards, they shall be strictly controlled and reasonably allocated.

Article 14: Assets of public institutions that have been idle for a long time, operate inefficiently or are allocated beyond the standard shall, in principle, be adjusted by the competent department and reported to the financial department at the same level for filing; assets across departments and regions The adjustment shall be reported to the financial department at the same level or the same level above for approval. If laws and administrative regulations provide otherwise, such provisions shall prevail.

Article 15 If a public institution applies to the financial department to use fiscal funds to purchase assets above the prescribed limit (including the public institution’s application to use fiscal funds to hold large-scale conferences or activities), unless otherwise specified by the state, Unless there are regulations, the following procedures shall be followed for approval:

(1) Before the preparation of the annual department budget, the asset management department of the public institution shall review the asset inventory together with the financial department, propose the items, quantities, and calculations of the assets to be purchased in the next year. The funding limit shall be reported to the competent department for review;

(2) The competent department shall review and summarize the asset acquisition plan of the public institution based on the asset stock status of the public institution and relevant asset allocation standards, and submit it to the financial department at the same level for approval;

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(3) The financial department at the same level shall review and approve the asset purchase plan based on the review opinions of the competent department;

(4) For the asset purchase plan approved by the financial department at the same level, the public institution shall Include it in the annual department budget, and attach approval documents and other relevant materials when submitting the annual department budget, which will serve as the basis for the financial department to approve the department budget.

Article 16: When a public institution applies for project funds from the competent department or other departments, the relevant departments shall submit the asset acquisition matters above the prescribed limit to the financial department at the same level for approval before issuing funds.

Article 17: If a public institution uses other funds to purchase assets above the specified limit, it shall submit it to the competent department for review and approval; the competent department shall regularly report the results of the review and approval to the financial department at the same level for record.

Article 18: When public institutions purchase assets included in the scope of government procurement, they shall comply with national regulations on government procurement.

Article 19 The use of state-owned assets of public institutions includes the unit’s own use and external investment, leasing, lending, guarantee, etc.

Article 20: Public institutions shall establish and improve internal management systems for asset acquisition, acceptance, custody, and use.

Public institutions should conduct regular inventory of physical assets to ensure that accounts, account cards, and account facts are consistent, and strengthen the monitoring of the unit’s patent rights, trademark rights, copyrights, land use rights, non-patented technologies, and goodwill and other intangible asset management to prevent the loss of intangible assets.

Article 21 Public institutions that use state-owned assets for external investment, leasing, lending and guarantees shall conduct necessary feasibility studies and submit an application. After review and approval by the competent department, they shall report to the financial department at the same level. Approval. If laws and administrative regulations provide otherwise, such provisions shall prevail.

Public institutions shall implement special management of the assets used by the unit for external investment, leasing and lending, and fully disclose relevant information in the unit's financial accounting report.

Article 22 The financial department and the competent department shall strengthen risk control over the use of state-owned assets by public institutions for external investment, leasing, lending and guarantees.

Article 23 The income from external investment by public institutions and the income from the leasing, lending and guaranteeing of state-owned assets shall be included in the unit's budget, uniformly accounted for and managed uniformly. Except as otherwise provided by the state.

Chapter 4 Asset Disposal

Article 24 The disposal of state-owned assets by public institutions refers to the behavior of public institutions transferring the property rights or canceling the property rights of the state-owned assets they occupy and use. . Disposal methods include sale, transfer, transfer, external donation, scrapping, loss reporting, and write-off of monetary asset losses, etc.

Article 25 When public institutions dispose of state-owned assets, they must strictly perform examination and approval procedures and may not dispose of them without approval.

Article 26 The disposal of buildings, land and vehicles occupied and used by public institutions, the write-off of monetary asset losses, and the disposal of assets whose unit value or batch value exceeds the prescribed limit , after review by the competent department, report to the financial department at the same level for review and approval; the disposal of assets below the prescribed limit shall be reported to the competent department for review and approval, and the competent department will regularly report the approval results to the financial department at the same level for record. If laws and administrative regulations provide otherwise, such provisions shall prevail.

Article 27 The approval of the financial department or the competent department on the disposal of state-owned assets of public institutions is the reference basis for the financial department to rearrange the relevant asset allocation budget items of the public institutions, and is the basis for the public institutions to adjust the relevant accounting accounts. certificate.

Article 28 The disposal of state-owned assets of public institutions shall follow the principles of openness, justice and fairness.

If a public institution sells, transfers, transfers or liquidates a large number of assets or a high value, it shall publicly dispose of them through market bidding methods such as auctions.

Article 29 The income from the disposal of state-owned assets of public institutions belongs to the state, and should be managed in accordance with the regulations on the management of government non-tax income and implement "two lines of revenue and expenditure".

Chapter 5 Property Rights Registration and Property Rights Dispute Settlement

Article 30 Property rights registration of state-owned assets of public institutions (hereinafter referred to as property rights registration) are state-owned assets owned and used by the state for public institutions The act of registering and confirming the state's ownership of state-owned assets and the possession and use rights of public institutions to state-owned assets in accordance with the law.

Article 31 Public institutions shall declare and handle property rights registration with 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 have the property rights registration issued by the financial department or the authorized department. "Property Registration Certificate for State-owned Assets of Public Institutions" (hereinafter referred to as "Property Registration Certificate").

Article 32 The "Property Rights Registration Certificate" is the legal certificate that the state has ownership of the state-owned assets of public institutions and that the institutions have the right to possess and use them. It is uniformly printed by the Ministry of Finance.

When public institutions handle matters such as annual inspection of legal persons, restructuring, asset disposal, and use of state-owned assets for external investment, leasing, lending, and guarantees, they shall issue a "Property Rights Registration Certificate."

Article 33 The contents of the property rights registration of state-owned assets of public institutions mainly include:

(1) Name, address, person in charge and establishment time of the unit;

(2) The nature of the unit and the competent department;

(3) The total assets of the unit, the total state-owned assets, the amount of major physical assets and their usage, and external investment;

(4) ) Other matters that need to be registered.

Article 34 Public institutions shall register the property rights of state-owned assets in accordance with the following provisions:

(1) For newly established public institutions, registration of property rights shall be carried out;

< p>(2) For public institutions that undergo division, merger, partial restructuring, or changes in property rights registration content such as affiliation, unit name, residence, and person in charge of the unit, the property rights registration shall be changed;

(3) Public institutions that have been liquidated or canceled due to legal cancellation or overall restructuring or other reasons shall handle the cancellation of property rights registration.

Article 35: Financial departments at all levels shall conduct regular inspections on the property rights registration of state-owned assets of public institutions on the basis of the dynamic asset management information system and the registration of changes in property rights.

Article 36 If any dispute over the property rights of state-owned assets occurs between a public institution and other state-owned units, it shall be resolved through negotiation between the parties. If the matter cannot be resolved through consultation, you may apply to the financial department at the same level or the same level above for mediation or ruling, and if necessary, report it to the people's government with jurisdiction for handling.

Article 37 If a property rights dispute occurs between a public institution and a non-state-owned unit or individual, the public institution shall put forward its proposed handling opinions, and after review by the competent department and approval by the financial department at the same level, it shall negotiate with the other party. The parties shall negotiate and resolve the matter. If the matter cannot be resolved through negotiation, it will be handled in accordance with judicial procedures.

Chapter 6 Asset Assessment and Asset Inventory

Article 38 If a public institution has any of the following circumstances, it shall evaluate the relevant state-owned assets:

(1) Whole or partial restructuring into an enterprise;

(2) External investment with non-monetary assets;

(3) Merger, spin-off, liquidation;

< p>(4) Asset auction, transfer, and replacement;

(5) Leasing all or part of the assets to non-state-owned entities;

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

(7) Other matters that require evaluation as stipulated in laws and administrative regulations.

Article 39 If a public institution has any of the following circumstances, it may not conduct asset appraisal:

(1) Upon approval, all or part of the assets of the public institution are transferred for free; < /p>

(2) Mergers, asset transfers, replacements and transfers between administrative and public institutions affiliated to public institutions;

(3) The occurrence of other special property rights that do not affect the rights and interests of state-owned assets If the change behavior is reported to the financial department at the same level for confirmation, the asset evaluation may not be carried out.

Article 40: The evaluation of state-owned assets of public institutions shall be entrusted to an evaluation agency with asset evaluation qualifications. Public institutions shall truthfully provide relevant information and information to the asset appraisal agency, and shall be responsible for the objectivity, authenticity and legality of the information and information provided.

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

Article 41 The state-owned assets assessment projects of public institutions shall implement an approval system and a filing system. The approval and filing work shall be carried out in accordance with the national regulations on the approval and filing management of state-owned assets assessment projects.

Article 42 If a public institution has any of the following circumstances, it shall conduct an asset inventory:

(1) According to the national special work requirements or the actual work needs of the government at the same level, the Included in the scope of asset inventory of a unified organization;

(2) Carrying out major reforms or restructuring in whole or in part into an enterprise;

(3) Suffering from major natural disasters and other force majeure resulting in severe asset damage Loss;

(4) Serious distortion of accounting information or significant loss of state-owned assets;

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

(6) Other circumstances when the financial department at the same level deems it necessary to conduct an asset inventory.

Article 43 When conducting asset inventory, public institutions shall submit an application to the competent department and report to the financial department at the same level for approval in accordance with the prescribed procedures before organizing the implementation of the project. However, according to the national special work requirements or the government at the same level, Exceptions are made for asset inventories required for work.

Article 44 The content of the asset inventory of public institutions mainly includes basic situation cleaning, accounting cleaning, property inventory, loss and loss determination, asset verification and improvement of systems, etc. Specific measures for asset inventory will be formulated separately by the Ministry of Finance.

Chapter 7 Asset Information Management and Reporting

Article 45 Public institutions shall, in accordance with the requirements of state-owned asset management informatization, promptly enter asset change information into the management information system. Unit assets shall be dynamically managed, and on this basis state-owned assets statistics and information reporting shall be done well.

Article 46 The state-owned assets information report of public institutions is an important part of the financial accounting report of public institutions. Public institutions shall make regular reports on the state-owned assets they occupy and use in accordance with the format, content and requirements of financial accounting reports for public institutions prescribed by the financial department.

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

Chapter 8 Supervision, Inspection and Legal Responsibilities

Article 48 Financial departments, competent departments, public institutions and their staff shall safeguard the safety and integrity of state-owned assets of public institutions in accordance with the law , improve the efficiency of the use of state-owned assets.

Article 49: Financial departments, competent departments and public institutions shall establish and improve a scientific and reasonable responsibility system for the supervision and management of state-owned assets of public institutions, and assign the responsibilities of 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 of the unit with financial supervision, audit supervision and social supervision, the combination of pre-event supervision with in-process supervision and post-event supervision, and daily supervision with special inspections. combined.

Article 51 If a public institution and its staff violate these Measures and commit any of the following acts, they shall be punished, dealt with, and punished in accordance with the "Regulations on Penalties and Punishments for Fiscal Illegal Acts":

(1) Defrauding fiscal funds by false declarations, false claims, etc.;

(2) Possessing, using and disposing of state-owned assets without authorization;

(3) Without authorization Providing guarantees;

(4) Failure to pay income from state-owned assets as required.

Article 52 If the financial departments, competent departments and their staff violate the provisions of these Measures when turning over and managing the proceeds of state-owned assets, or allocating fiscal funds, they shall be punished in accordance with the "Regulations on Punishments for Fiscal Illegal Acts" "Penalty, handling and punishment shall be carried out in accordance with the provisions of ".

Article 53 If the competent department violates the provisions of these Measures when allocating state-owned assets of public institutions or reviewing and approving the use and disposal of state-owned assets, the financial department may order it to make corrections within a time limit. If it fails to make corrections within the time limit, be warned.

Article 54 Other behaviors that violate the provisions of these Measures on the management of state-owned assets of public institutions shall be dealt with in accordance with relevant national laws, regulations and rules.

Chapter 9 Supplementary Provisions

Article 55 Social groups and private non-enterprise units that occupy and use state-owned assets shall refer to these measures. Public institutions and social groups managed with reference to the civil service system shall comply with relevant national regulations on the management of state-owned assets of administrative units.

Article 56: Public institutions that implement enterprise management and implement corporate financial accounting systems, as well as enterprises with legal person status founded by public institutions, shall be implemented by the financial department in accordance with the relevant regulations on the supervision and management of state-owned assets of enterprises. Supervision and management.

Article 57 The state-owned assets management rules and regulations for the region and public institutions at the same level formulated by the local financial department shall be reported to the financial department at the next higher level for record.

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

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

If the industry has outstanding characteristics and it is necessary to formulate state-owned asset management measures for industry and public institutions, the Ministry of Finance, together with the relevant competent departments, shall formulate them in accordance with these measures.

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

Article 60: These Measures shall come into effect on July 1, 2006. If previously promulgated regulations on the management of state-owned assets of public institutions conflict with these Measures, these Measures shall prevail.