Notice of the Ministry of Finance, the Ministry of Supervision and the National Audit Office on Printing and Distributing the Interim Administrative Measures for the Position-related Consumption by Persons in Charge of Central Financial Enterprises

财政部、监察部、审计署关于印发《中央金融企业负责人职务消费管理暂行办法》的通知

Promulgating Institution:  Ministry of Finance; Ministry of Supervision; National Auditing Office

Document Number:  Cai Jin [2012] NO.125

Promulgating Date:  10/10/2012

Effective Date:  12/01/2012

Validity Status:  Valid

颁布机关:  财政部; 监察部; 审计署

文     号:  财金[2012]125号

颁布时间:  10/10/2012

实施时间:  12/01/2012

效力状态:  有效

 

Text

正文

To the finance departments (bureaus), supervision departments (bureaus) and audit departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, the Finance Bureau, Supervision Bureau and Audit Bureau of the Xinjiang Production and Construction Corps, and relevant financial enterprises under central management,

With a view to enforcing the requirements of the fourth and the fifth clean governance meeting of the State Council, strictly regulating the position-related consumption by persons in charge of central financial enterprises, and enhancing the clean practices and self-discipline of such persons, the Interim Administrative Measures for the Position-related Consumption by Persons in Charge of Central Financial Enterprises is hereby printed and distributed to you for conscientious compliance. All central financial enterprises shall formulate and fine-tune detailed implementing measures in accordance with these Measures, and submit the implementing measures to the Ministry of Finance, the Ministry of Supervision and the National Audit Office for record-filing within three months after the printing and distribution of these Measures.

   Appendix: Interim Administrative Measures for the Position-related Consumption by Persons in Charge of Central Financial Enterprises

Ministry of Finance  Ministry of Supervision  National Audit Office

October 10, 2012

   Appendix:

Interim Administrative Measures for the Position-related Consumption by Persons in Charge of Central Financial Enterprises

    各省、自治区、直辖市、计划单列市财政厅（局）、监察厅（局）、审计厅（局），新疆生产建设兵团财务局、监察局、审计局，有关中央管理金融企业:为贯彻落实国务院第四次和第五次廉政工作会议精神，严格规范中央金融企业负责人职务消费行为，加强中央金融企业负责人廉洁自律，现将《中央金融企业负责人职务消费管理暂行办法》印发给你们，请认真贯彻执行。各中央金融企业应当根据本办法，制定和完善具体的实施办法，并在本办法印发后3个月之内将实施办法上报财政部、监察部和审计署备案。

    附件:中央金融企业负责人职务消费管理暂行办法

    财政部 监察部 审计署

    2012年10月10日

    附件:

    中央金融企业负责人职务消费管理暂行办法

Chapter 1: General Provisions

第一章  总则

Article 1    These Measures are formulated with a view to regulating the position-related consumption by persons in charge of central financial enterprises, and enhancing the clean practices and self-discipline of such persons.

    第一条  为规范中央金融企业负责人职务消费行为,加强中央金融企业负责人廉洁自律,制定本办法。

Article 2  For the purpose of these Measures, central financial enterprises shall refer to the solely State-owned or State-controlled financial enterprises for which the State Council and the institutions authorized thereby fulfill the responsibilities of investors on behalf of the State (hereinafter referred to as the “Financial Enterprise”).

    第二条  本办法所称中央金融企业,是指由国务院及其授权机构代表国家履行出资人职责的国有独资或国有控股金融企业(以下简称金融企业)。

Article 3  For the purpose of these Measures, persons in charge of a Financial Enterprise shall refer to the legal representative and the members of the leadership team of the Financial Enterprise, including the full-time secretary, deputy secretaries and members of its Party committee, the secretary of its discipline inspection committee, the chairman (vice chairmen and executive directors) of its board of directors, as well as its general manager (chief executive officer or president), chief supervisor and deputy general manager (vice president).

    第三条  本办法所称金融企业负责人,是指金融企业法定代表人及企业领导班子成员,包括金融企业专职党委书记、副书记、党委委员、纪委书记,金融企业的董事长(副董事长、执行董事)、总经理(总裁、行长)、监事长、副总经理(副总裁、副行长)。

Article 4  For the purpose of these Measures, position-related consumption shall refer to the consumption expenditure incurred, at the expense of a Financial Enterprise, by the persons in charge thereof during the performance of their job duties, and shall mainly include the expenditure for the provision and use of vehicles for duty performance, the provision and use of office spaces, as well as for communications, business reception (including gifts), business travel, overseas observance trips and training, etc.

    第四条  本办法所称职务消费,是指金融企业负责人履行工作职责时,发生的由企业承担的消费性支出,主要包括公务用车配备及使用、办公用房配置及使用、通讯、业务招待(含礼品)、差旅、国(境)外考察培训等。

Article 5     The Ministry of Finance shall carry out supervision and administration over the position-related consumption by the persons in charge of Financial Enterprises according to its administrative responsibilities. The Ministry of Supervision shall, in conjunction the Ministry of Finance, conduct supervision and inspection over the position-related consumption by the persons in charge of Financial Enterprises, and lawfully investigate and punish the violations of regulations and discipline committed thereby in this regard.

    第五条  财政部按照管理职责对金融企业负责人职务消费行为实施监督管理。监察部会同财政部负责对金融企业负责人职务消费行为实施监督检查，依法查处金融企业负责人职务消费违纪违规行为。

Chapter 2: Position-related Consumption

第二章  职务消费

Article 6     The provision and use of vehicles for duty performance. A Financial Enterprise shall, in accordance with the principles of advocating thriftiness, fighting against waste and ensuring the needs of duty performance, strictly control the number of vehicles for duty performance available for its persons-in-charge, and strengthen the management of such vehicles. The Financial Enterprise shall, in accordance with relevant regulations of financial regulatory authorities, standardize the management of the vehicles for duty performance used by its persons-in-charge.

It is not allowed to carry out luxurious decoration or to modify the vehicles for duty performance that are provided for persons in charge of the Financial Enterprise. Fees incurred for use of such vehicles (including toll fees, parking fees, insurance premiums, maintenance fees, fuel costs, etc.) shall be reimbursed on an actual basis. The persons in charge of the Financial Enterprise shall not make other claims for reimbursement of relevant transportation costs if they are provided with vehicles for duty performance.

    第六条  公务用车配备及使用。金融企业应当按照勤俭节约、反对浪费和保障公务活动需要的原则,严格控制企业负责人公务用车数量,加强公务用车管理。金融企业应按照金融监管部门有关法规,规范负责人公务用车管理。

    金融企业负责人配备的公务用车,不得进行豪华装饰或者改装。车辆使用过程中发生的费用(包括过路过桥、停车、保险、维修、燃油等)据实报销。金融企业负责人配备公务用车后,不得再另行报销相关交通费用。

Article 7  The provision and use of office spaces. A Financial Enterprise shall reasonably determine the contents and scale of the construction of office spaces for its persons-in-charge, and shall, with reference to the standards on the construction of office spaces for Party and government organs, formulate internal standards on the provision and use of office spaces for its persons-in-charge.

    第七条  办公用房配置及使用。金融企业应当合理确定负责人办公用房的建设内容和建设规模。金融企业应当参照党政机关办公用房建设标准,制定负责人办公用房配置及使用的内部标准。

Article 8 Communication fees. A Financial Enterprise shall reform and fine-tune the management system for mobile communications tools, and formulate internal standards on the mobile communication fees incurred for duty performance by its persons-in-charge with reference to the provisions of the Central Government and State organs on the management of the subsidies for mobile communication fees incurred for duty performance.

    第八条  通讯费。金融企业应当改革和完善移动通讯工具管理制度,参照中央和国家机关公务移动通讯费用补贴管理规定,制定负责人公务移动通讯费用的内部标准。

Article 9    Business travel expenses. The scope of business travel expenses of the persons in charge of a Financial enterprise shall include inter-city transportation fees, accommodation fees, food allowances and miscellaneous fees for duty performance. A Financial Enterprise shall formulate internal standards on the business travel expenses of its persons-in-charge with reference to the provisions on the management of the business travel expenses of the Central Government, State organs and public institutions.

    第九条  差旅费。金融企业负责人差旅费开支范围包括城市间交通费、住宿费、伙食补助费和公杂费。金融企业应当参照中央国家机关和事业单位差旅费管理规定,制定负责人差旅费的内部标准。

Article 10    Fees for overseas observance trips and training. The persons in charge of a Financial Enterprise shall go through application and approval procedures as required before they go overseas for observance trips (visits) and training. A Financial Enterprise shall formulate internal standards on the fees for overseas observance trips and training incurred by its persons-in-charge with reference to the provisions of the State on the management of the expenses incurred by persons temporarily travelling abroad.

    第十条  国(境)外考察培训费。金融企业负责人到国外考察(访问)培训,应当按照规定履行报批手续。金融企业应参照国家关于临时出国人员费用开支管理的规定,制定负责人国(境)外考察培训费的内部标准。

Article 11    Business reception fees (including gifts). A Financial Enterprise shall, depending on work needs, formulate the scope of business reception by its persons-in-charge and relevant expenditure standards. The persons in charge of the Financial Enterprise shall strictly comply with the expenditure standards during business reception, and control business reception expenditure.

    第十一条  业务招待费(含礼品)。金融企业应当按照工作需要,制定负责人业务招待的范围和相关支出标准。金融企业负责人进行业务招待,应当严格执行支出标准,控制业务招待费支出。

Article 12    The persons in charge of a Financial Enterprise shall strictly comply with the Several Provisions on Clean Practices of the Leaders of State-owned Enterprises (Zhong Ban Fa [2009] No. 26), regulate their position-related consumption, and refrain from any of the following acts:

(1) Purchasing vehicles for duty performance or making luxurious decoration of office spaces in excess of applicable standards, or purchasing or replacing vehicles for duty performance, decorating office spaces or buying new high-end office supplies when the Financial Enterprise is in the red for reasons other than policy changes or when employee wages are in arrears;

(2) Claiming for reimbursement of business travel expenses, vehicle transportation expenses, communications fees, expenses for overseas observance trips and business reception expenses in excess of applicable standards;

(3) Using the funds of the Financial Enterprise to pay for the purchase or renovation of residential properties, property management fees and other costs of living that shall be borne by the individuals themselves, or misappropriating the materials and supplies of the Financial Enterprise to build and decorate personal residences;

(4) Using the funds of the Financial Enterprise for expensive consumption and recreational activities in violation of applicable provisions, or using such funds to pay for consumption and recreational activities and gifts not for the purpose of duty performance;  

(5) Using the funds of the Financial Enterprise in violation of applicable provisions to pay for training fees, books and publications fees, etc. under various names that shall be borne by the individuals themselves;

(6) Using the funds of the Financial Enterprise in violation of applicable provisions to purchase commercial insurance products or pay for relevant costs for individuals;

(7) Using the funds of the Financial Enterprise in violation of applicable provisions to pay for, in disguised forms, a variety of fees for physical health care, sports and fitness, clubs, resorts, etc. for individuals;

(8) Using the funds of the Financial Enterprise in violation of applicable provisions to pay various fees for their relatives and children, or for other fees that shall be borne by the individuals themselves;

(9) Taking advantage of their positions to transfer their position-related consumption within the Financial Enterprise or to subordinated enterprises as well as entities having transactions with the Financial Enterprise;

(10) Extracting cash for position-related consumption by issuance of false invoices for conference fees, fictitious purchase of materials, supplies, fixed assets or office supplies, or by other means;

(11) Granting, under a variety of names, subsidies related to vehicle use to persons in charge of the Financial Enterprise who are provided with vehicles for duty performance; or

(12) Committing other position-related consumption in violations of laws and regulations.

    第十二条  金融企业负责人应当严格执行《国有企业领导人员廉洁从业若干规定》（中办发[2009]26号），规范职务消费，不得有下列行为:（一）超标准购买公务车辆、豪华装饰办公场所，或者在企业发生非政策性亏损或者拖欠职工工资期间，购买、更换公务车辆、装修办公室、添置高档办公用品;

    （二）超标准报销差旅费、车辆交通费、通信费、出国考察费和业务招待费;

    （三）用公款支付应当由个人承担的购置住宅、住宅装修、物业管理等生活费用，或者挪用企业的材料物资，修建和装修个人住宅;

    （四）违反规定用公款进行高消费娱乐活动，或者用公款支付非因公的消费娱乐活动费及礼品费;

    （五）违反规定用公款支付应当由个人负担的各种名义的培训费、书刊费等;

    （六）违反规定用公款为个人购买商业保险或者支付相关费用;

    （七）违反规定用公款为个人变相支付各种理疗保健、运动健身和会所、俱乐部等费用;

    （八）违反规定用公款为亲属、子女支付各项费用，或者用公款支付应当由个人承担的其他费用;

    （九）利用职务上的便利，在企业内部或到下属企业以及往来单位转移职务消费支出;

    （十）通过虚开会议费发票及虚购物资材料、固定资产、办公用品等名义套取现金，用于职务消费支出;

    （十一）以各种名义对已配备公务用车的金融企业负责人发放用车相关的补贴;

    （十二）其他违反法律、法规规定的职务消费行为。

Chapter 3: Administration and Supervision

第三章  管理和监督

Article 13    A Financial Enterprise shall effectively regulate the position-related consumption by its persons-in-charge, strengthen the control and review of the operational and management costs, and resolutely put an end to position-related consumption irrelevant to its operations and management, as well as to acts of extravagance and waste.

    第十三条  金融企业应当切实规范负责人的职务消费,加强对经营管理费用的控制和审查,坚决制止与企业经营管理无关的职务消费行为和奢侈浪费行为。

Article 14    The position-related consumption by persons in charge of a Financial Enterprise shall listed and disbursed on an actual basis as required, and shall not be withdrawn in advance.

    第十四条  金融企业负责人的职务消费一律按规定据实列支,不得预提。

Article 15    In principle, the position-related consumption by persons in charge of a Financial Enterprise shall not be reimbursed by, and listed and disbursed under, any of its wholly-owned subsidies and any enterprise in which the Financial Enterprise is the controlling shareholder or a shareholder. Where a person in charge of the Financial Enterprise holds a management position, such as the position of the chairman of the board of directors (the president, the general manager or the chief executive officer), in any of its wholly-owned subsidies or any enterprise in which the Financial Enterprise is the controlling shareholder or a shareholder, and performs most of the duties and spends most of the work efforts in the subordinated enterprise, the standards on the position-related consumption by persons in charge of the group company or the parent company may apply, and his/her position-related consumption may be reimbursed by, and listed and disbursed under, the subordinated enterprise. Persons in charge of the Financial Enterprise shall not have their position-related consumption reimbursed by, and listed and disbursed under, both the group company (or parent company) and a wholly-owned subsidiary or an enterprise in which the Financial Enterprise is the controlling shareholder or a shareholder.

    第十五条  金融企业负责人的职务消费,原则上不得在下属全资、控股、参股企业报销和列支。金融企业负责人在下属全资、控股、参股企业担任董事长(行长、总经理、总裁)等管理职务,并且主要工作职责和工作精力在下属企业的,可执行集团公司或母公司负责人职务消费标准,由下属企业报销和列支。金融企业负责人不得同时在集团公司(或母公司)和下属全资、控股、参股企业报销和列支职务消费。

Article 16    Where the persons in charge of a Financial Enterprise mainly live and work overseas, the standards applicable to their position-related consumption may be determined by appropriately referring to the standards of their overseas workplaces.

    第十六条  金融企业负责人主要工作和生活均在境外的,可以适当参考其境外工作地水平,确定其职务消费标准。

Article 17    A Financial Enterprise shall, pursuant to these Measures and relevant provisions, go through internal decision-making procedures to formulate and fine-tune detailed implementing measures, establish and improve the mechanism of supervision and restraints, and submit the implementing measures to the Ministry of Finance, the Ministry of Supervision and the National Audit Office for record-filing as required. The wholly-owned subsidiaries of the Financial Enterprise and the enterprises in which the Financial Enterprise is the controlling shareholder shall report their implementing measures to the group company (or parent company) for record-filing.

The detailed implementing measures submitted by the Financial Enterprise for record-filing shall cover the scope of the persons-in-charge, their respective positions, items of position-related consumption of each post, the specific consumption standards, the methods of fund disbursement and other details.

    第十七条  金融企业应当根据本办法及相关规定,履行内部决策程序后制定和完善具体的实施办法,建立健全监督制约机制,并按规定将实施办法上报财政部、监察部和审计署备案。金融企业下属全资和控股企业将实施办法报集团公司(或母公司)备案。

    金融企业上报备案的具体实施办法应当包括企业负责人的范围、具体职位、各职位的职务消费项目、具体标准、发放方式等详细事项。

Article 18    Internal oversight bodies of a Financial Enterprise, such as those for disciplinary inspection, supervision and audit, shall earnestly perform their duties, supervise the position-related consumption by the persons in charge of the Financial Enterprise, and establish internal personal integrity files for such persons-in-charge.

Where the Financial Enterprise has gone through the shareholding system reform, its board of supervisors shall supervise the position-related consumption by the directors and senior management personnel of the Financial Enterprise in accordance with the Company Law, and require the directors and senior management personnel to make correction if they violate applicable provisions on position-related consumption, and may propose to remove those who have committed grave violations. Where the Financial Enterprise has not yet gone through the shareholding system reform, the board of supervisors dispatched by the State Council shall strengthen the supervision over the position-related consumption by the persons in charge of the Financial Enterprise in accordance with relevant provisions. The detailed implementing measures submitted by the Financial Enterprise for record-filing, and other related materials shall be copied to the board of supervisors of the Financial Enterprise at the same time.

    第十八条  金融企业纪检监察、审计等内部监督机构应当切实履行职责,对负责人职务消费实施监督,在企业内部建立负责人个人诚信档案。

    已实行股份制改革的金融企业,其监事会按照公司法规定对金融企业董事、高级管理人员职务消费行为进行监督,当董事、高级管理人员未按规定进行职务消费时,要求董事、高级管理人员予以纠正,对情节严重的可提出罢免建议;未实行股份制改革的金融企业,其国务院派出监事会应当按照有关规定加强对金融企业负责人职务消费行为的监督。金融企业上报备案的具体实施办法及相关材料应当同时抄送本企业监事会。

Article 19    A Financial Enterprise shall make public the position-related consumption of its persons-in-charge on a regular basis within an appropriate scope for the democratic supervision by its employees.

    第十九条  金融企业负责人职务消费应当由金融企业定期在适当范围内公开,接受职工的民主监督。

Article 20   The Ministry of Supervision shall, in conjunction with the Ministry of Finance, supervise and inspect the position-related consumption by the persons in charge of Financial Enterprises. The supervision and inspection results shall be taken as important aspects for the annual appraisal, remuneration determination and organizational observance and review of such persons-in-charge, as well as important bases for their appointment and removal, as well as reward and punishment.

    第二十条  监察部会同财政部对金融企业负责人职务消费情况进行监督检查。监督检查结果作为金融企业负责人年度考核、薪酬核定、组织考察评议的重要内容和任免奖惩的重要依据。

Article 21    Violations of these Measures shall be dealt with in accordance with the following provisions:

(1) Financial Enterprises that fail to submit the implementing measures for position-related consumption by their persons-in-charge as required shall, as suggested by the Ministry of Supervision, be circulated against notices of criticism by the Ministry of Finance in conjunction with the Ministry of Supervision and the National Audit Office; and

(2) In the case of violations of Article 12 herein, the relevant disciplinary supervision departments shall hold accountable the persons in charge of the Financial Enterprises concerned in a stern manner, and may even impose disciplinary sanctions thereon. Cases suspected of criminal offenses shall be referred to judicial organs for handling pursuant to the law.

    第二十一条  对违反本办法规定的按下列规定执行:

    （一）未按规定上报金融企业负责人职务消费实施办法的，由监察部提请财政部会同监察部、审计署予以通报批评;

    （二）违反本办法第十二条规定的，由纪检监察部门严肃追究金融企业负责人的责任，直至纪律责任。涉嫌犯罪的，移送司法机关依法处理。

Chapter 4: Supplementary Provisions

第四章  附则

Article 22    Finance departments of provincial people’s governments and relevant financial regulatory authorities of the State Council shall formulate specific measures in accordance with the principles laid down by these Measures, and shall organize and carry out supervision and administration over the position-related consumption by the persons in charge of the non-central financial enterprises within their respective regions and industries.

    第二十二条  省级人民政府财政部门和国务院有关金融监管部门依据本办法的原则制定具体办法,组织实施本地区本行业非中央金融企业负责人职务消费的监督管理工作。

Article 23    The China Investment Corporation shall be governed by these Measures. The wholly-owned subsidies of a Financial Enterprise, and financial enterprises in which a Financial Enterprise is the controlling shareholder shall be governed by these Measures. Financial enterprises with State-owned shareholders and non-State-owned enterprises shall refer to these Measures.

    第二十三条  中国投资有限责任公司执行本办法;金融企业下属全资、控股金融企业执行本办法;金融类国有参股企业及非国有企业参照本办法执行。

Article 24    These Measures shall come into effect on December 1, 2012.

    第二十四条  本办法自2012年12月1日起施行。