Interim Measures for Supervision and Administration over Position-related Consumption by Persons in Charge of State-owned Enterprises

国有企业负责人职务消费行为监督管理暂行办法

Promulgating Institution:Ministry of Finance; Ministry of Supervision; National Auditing Office; State-owned Assets Supervision and Administration Commission of the State Council

Document Number:Cai Qi [2012] No.15

Promulgating Date: 02/13/2012

Effective Date: 02/13/2012

颁布机关: 财政部; 监察部; 审计署; 国务院国有资产监督管理委员会

文      号:财企[2012]15号

颁布时间:02/13/2012

实施时间:02/13/2012

Text

正文

  Article 1   These Measures are formulated pursuant to relevant State laws and regulations with a view to effectively regulating position-related consumption by persons in charge of State-owned enterprises.

       第一条  为严格规范国有企业负责人职务消费行为,根据国家有关法律法规的规定,制定本办法。

  Article 2   These Measures shall apply to all State-owned and State-controlled enterprises that are duly established and qualified as legal persons within the territory of the People's Republic of China.

Financial enterprises shall be governed by provisions otherwise formulated.

       第二条  本办法适用于中华人民共和国境内依法设立的具备法人资格的国有及国有控股企业。

    金融企业另行规定。

  Article 3    For the purpose of these Measures, persons in charge of State-owned enterprises shall refer to the legal representatives and members of the leadership teams of the State-owned enterprises.

       第三条  本办法所指国有企业负责人是指国有企业法定代表人及企业领导班子成员。

  Article 4    Relevant government departments at all levels and State-owned assets supervision and administration commissions that bear the responsibilities as investors shall supervise and administer the position-related consumption by persons in charge of State-owned enterprises according to their respective administrative duties. Supervision departments shall, in conjunction with State-owned assets supervision and administration commissions that bear the responsibilities as investors, supervise and inspect the position-related consumption by persons in charge of State-owned enterprises, and investigate and punish the irregularities and malpractices of position-related consumption committed by such persons according to law.

       第四条  各级政府有关部门和行使出资人职责的国有资产监督管理机构按其管理职责分别对国有企业负责人职务消费行为实施监督管理。监察部门会同行使出资人职责的国有资产监督管理机构负责对国有企业负责人职务消费行为实施监督检查,依法查处国有企业负责人职务消费违纪违规行为。

  Article 5    Position-related consumption by persons in charge of State-owned enterprises shall refer to the consumption expenditure incurred, at the expense of the State-owned enterprises, by the persons in charge thereof during performance of their job duties. The persons in charge of a State-owned enterprise shall strictly comply with the Several Provisions on Clean Practices of Leaders of State-owned Enterprises (Zhong Ban Fa [2009] No. 26) and regulate their position-related consumption, and shall not commit 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 enterprise is in the red;

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

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

(4) Using the enterprise's funds for high-consumption recreational activities in violation of applicable provisions, or using such funds to pay for consumption and recreational activities and presents not for the purpose of duty performance;

5) Using the enterprise's funds, 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 enterprise's funds, in violation of applicable provisions, to purchase commercial insurance products for individuals or pay for relevant costs;

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

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

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

 (10) Extracting cash for position-related consumption by false issuance of 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 enterprise who have already been provided with vehicles for duty performance; and

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

       第五条  国有企业负责人职务消费是指国有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。国有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,不得有以下行为:

    (一)超标准购买公务车辆、豪华装饰办公场所,或者在企业发生亏损期间,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国有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。

  Article 6    State-owned enterprises shall strengthen the management over the annuities, housing allowances and other expenses of their persons-in-charge, and strictly comply with the standards of relevant State provisions.

       第六条  国有企业应当加强对负责人年金、住房补助等支出的管理,严格按照国家有关规定的标准执行。

  Article 7    A State-owned enterprise shall formulate and fine-tune specific implementing measures pursuant to these Measures, establish and improve its supervision and restraint mechanism, and submit its implementing measures for record-filing to the supervision department and the State-owned assets supervision and administration commission that bears the responsibilities as investors at the same level within three months after the printing and distribution hereof.

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

       第七条  国有企业要依据本规定制定和完善具体的实施办法,建立健全监督制约机制,并在本办法印发后3个月之内将实施办法上报同级监察部门和行使出资人职责的国有资产监督管理机构备案。

    国有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 8    The system governing the position-related consumption of a State-owned enterprise shall be disclosed to its workers in an appropriate manner.

       第八条  国有企业负责人职务消费制度,应当以适当方式向职工公开。

  Article 9    Supervision departments at all levels shall, in conjunction with State-owned assets supervision and administration commissions that bear the responsibilities as investors, conduct regular supervision and inspection over the position-related consumption by persons in charge of State-owned enterprises. The supervision and inspection outcomes shall be taken as important aspect for the annual appraisal and the organizational observance and review of the persons in charge of the State-owned enterprises, as well as important bases for their appointment and removal, reward and punishment.

       第九条  各级监察部门会同行使出资人职责的国有资产监督管理机构定期对国有企业负责人职务消费情况进行监督检查。要将监督检查结果作为国有企业负责人年度考核、组织考察评议的重要内容和任免奖惩的重要依据。

  Article 10    Internal oversight bodies of a State-owned enterprise, such as those for disciplinary inspection, supervision and audit, shall earnestly perform their duties, supervise the position-related consumption of the persons in charge of the enterprise, and establish internal personal integrity files of such persons-in-charge.

The board of supervisors of the State-owned enterprise shall strengthen the supervision over the position-related consumption by persons in charge of the enterprise as required. The specific implementing measures submitted for record-filing by the State-owned enterprise and other related materials shall be copied to their respective board of supervisors.

       第十条  国有企业纪检、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。

    国有企业的监事会应当依照有关规定加强对国有企业负责人职务消费行为的监督。国有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 11    Violations of these Measures shall be dealt with in accordance with the following provisions:

(1) State-owned enterprises that fail to submit the implementing measures for position-related consumption by their persons-in-charge as required shall, as suggested by supervision departments, be given a circular of criticism by finance departments in conjunction with the supervision departments, audit offices and State-owned assets supervision and administration commissions that bear the responsibilities as investors; and

(2) In the case of violations of Article 5 herein, the relevant disciplinary supervision departments shall hold accountable the persons in charge of the State-owned 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)未按规定上报国有企业负责人职务消费实施办法的,由监察部门提请财政部门会同监察部门、审计部门和行使出资人职责的国有资产监督管理机构予以通报批评。

    (二)违反本办法第五条规定的,由纪律监察部门严肃追究国有企业负责人的责任,直至纪律责任。涉嫌犯罪的,移送司法机关依法处理。

  Article 12    These Measures shall be interpreted by the Ministry of Finance in conjunction with the Ministry of Supervision, the National Audit Office and the State-owned Assets Supervision and Administration Commission.

       第十二条  本规定由财政部会同监察部、审计署、国资委负责解释。

  Article 13    These Measures shall come into effect on the date of promulgation.

       第十三条  本规定自公布之日起施行。