Notice of the Ministry of Finance and the State Administration of Taxation on the Financial Management of Urban Commercial Banks and Rural Cooperative Financial Institutions

财政部、国家税务总局关于城市商业银行和农村合作金融机构财务管理工作的通知

Promulgating Institution: Ministry of Finance; Administration of Taxation

Document Number: Cai Jin [2008] No.93

Promulgating Date: 08/01/2008

Effective Date: 08/01/2008

颁布机关: 财政部; 国家税务总局

文      号:财金[2008]93号

颁布时间:08/01/2008

实施时间: 08/01/2008

Text

正文

To the finance departments (bureaus), State taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan, and the Finance Bureau of Xinjiang Production and Construction Corps: 

For the purposes of adapting to the development of the financial industry and furtherance of financial reform, and promoting steady and sound business operations of local financial institutions, and in accordance with the Notice of the General Office of the State Council on Printing and Distributing the Provisions on the Main Functions, Internal Departments and Staffing of the Ministry of Finance (Guo Ban Fa No. 65 [2008]), this Notice is hereby issued regarding the matters relevant to the financial management of urban commercial banks and rural cooperative financial institutions as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:

    为适应金融业发展和深化金融改革,促进地方金融机构稳健经营,依据《国务院办公厅关于印发财政部主要职责内设机构和人员编制规定的通知》(国办发[2008]65号),现将城市商业银行和农村合作金融机构财务管理工作有关事宜通知如下:

1. The finance departments of the people's governments at all levels (hereinafter referred to as the finance departments) shall guide, administer and supervise the financial management of the financial enterprises at the same level. The former function of the taxation departments regarding the financial supervision and administration over the urban commercial banks and rural cooperative financial institutions shall be uniformly entrusted to the finance departments. The taxation departments and the finance departments at all levels shall efficiently manage the transition work so as to ensure that all relevant tasks are carried out smoothly.  

       一、各级人民政府财政部门(以下简称财政部门)依法指导、管理和监督本级金融企业的财务管理工作。原由税务部门负责的城市商业银行和农村合作金融机构财务监督管理职责统一划归财政部门负责。各级税务部门和财政部门应做好衔接,确保各项相关工作顺利进行。

2. All urban commercial banks and rural cooperative financial institutions shall comply with theFinancial Rules for Financial Enterprises (Order No. 42 of the Ministry of Finance) which became effective from January 1, 2007. The Measures for the Implementation of Financial Management of Rural Credit Cooperatives (Guo Shui Fa No. 101 [2000]) and the Measures for the Implementation of Financial Management of Urban Commercial Banks and Urban Credit Cooperatives (Order No. 3 [2002] of the State Administration of Taxation) shall be abolished. 

       二、《金融企业财务规则》(财政部令第42号)已于2007年1月1日开始施行,各城市商业银行和农村合作金融机构应统一遵照执行。《农村信用合作社财务管理实施办法》(国税发[2000]101号)与《城市商业银行、城市信用合作社财务管理实施办法》(2002年国家税务总局令第3号)废止。

3. The finance departments at all levels shall diligently perform their functions, urge the financial institutions to carefully implement the Financial Rules for Financial Enterprises and other relevant financial provisions, formulate and improve the financial management rules, and prevent the financial risks so as to realize steady and sound business operations and sustainable development.

August 1, 2008

       三、各级财政部门应切实履行职责，督促各金融机构认真执行《金融企业财务规则》和其他相关金融财务规定，建立健全财务管理制度，防范财务风险，实现稳健经营和持续发展。

 二〇〇八年八月一日