Notice of the Ministry of Finance on Issues Relating to Evaluation of Performance of State-Owned Enterprises and State-Controlled Enterprises in Financial Sector

财政部关于金融类国有及国有控股企业绩效评价相关事项的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Jin [2009] No. 27

Promulgating Date: 04/16/2009

Effective Date: 04/16/2009

Revision History: This document has been declared repealed pursuant to the Measures for the Appraisal of the Performance of Financial Enterprisespromulgated by the Ministry of Finance on May 12, 2011.

颁布机关: 财政部

文      号: 财金[2009]27号

颁布时间: 04/16/2009

实施时间: 04/16/2009

修订记录: 根据2011年5月12日财政部发布的《金融企业绩效评价办法》，此文件被宣布废止。

To all centrally administered financial enterprises, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and specially designated cities in the State plan, the Finance Bureau of Xinjiang Production and Construction Corps., the Ministry of Finance's finance supervisor office in all provinces, autonomous regions, municipalities directly under the Central Government, and specially designated cities in the State plan:

In order to evaluate the performance of State-owned enterprises and State-controlled enterprises in financial sector (hereinafter referred to as the "Financial Enterprises") in a standard manner, bring into full play the performance evaluation work, and promote the Financial Enterprises to enhance the operation and management level, in accordance with the provisions of the Notice of the Ministry of Finance on Printing and Distribution (Cai Jin [2009] No. 3) and other documents, we hereby notify the relevant issues as follows:

    各中央管理金融企业,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:

    为了规范开展金融类国有及国有控股企业(以下简称金融企业)绩效评价工作,有效发挥绩效评价工作的作用,推动金融企业提高经营管理水平,根据《财政部关于印发<金融类国有及国有控股企业绩效评价暂行办法>的通知》(财金[2009]3号)等文件规定,现将有关事项通知如下:

1. In accordance with the provisions of the Financial Rules for Financial Enterprises (Order No. 42 of the Ministry of Finance), the Notice of the Ministry of Finance on Printing and Distribution (Cai Jin [2007] No. 23) and other documents, for the purposes of this Notice, Financial Enterprises shall include:

(1) Policy banks, postal savings banks, State-owned commercial banks, joint stock commercial banks, urban commercial banks, rural commercial banks, rural cooperative banks, credit cooperatives, new types of rural financial institutions, trust investment companies, financial lease companies, financial asset management companies, and financial companies, which are required to obtain the license for operating the banking business for practicing in banking sector;

(2) All types of insurance companies which are required to obtain the license for operating the insurance business for practicing in insurance industry;

(3) Securities companies, futures companies, and fund management companies which are required to obtain the license for operating the securities business for practicing in securities industry;

(4) All types of financial holding companies, credit guarantee companies, and enterprises engaged in relevant finance businesses subordinate to the finance regulatory departments.

       一、根据《金融企业财务规则》(财政部令第42号)、《财政部关于印发<金融企业财务规则—实施指南>的通知》(财金[2007]23号)等文件规定,本办法所称金融企业包括:

    (一)执业需取得银行业务许可证的政策性银行、邮政储蓄银行、国有商业银行、股份制商业银行、城市商业银行、农村商业银行、农村合作银行、信用社、新型农村金融机构、信托投资公司、金融租赁公司、金融资产管理公司和财务公司等;

    (二)执业需取得保险业务许可证的各类保险企业等;

    (三)执业需取得证券业务许可证的证券公司、期货公司和基金管理公司等;

    (四)各类金融控股公司、信用担保公司以及金融监管部门所属的从事相关金融业务的企业。

2. The Ministry of Finance shall organize and implement the evaluation of performance of centrally administered financial enterprises, and each finance department of the people's government at provincial level (hereinafter referred to as the "Provincial Finance Department") shall organize and implement the evaluation of performance of local Financial Enterprises.

       二、财政部组织实施中央管理金融企业的绩效评价工作;省级人民政府财政部门(以下简称省级财政部门)组织实施本地区金融企业的绩效评价工作。

3. In order to ensure the authenticity, completeness and fairness of the performance evaluation, any Financial Enterprise shall provide the basic data materials for performance evaluation and the materials stating the reasons for an adjustment to the basic data.

A Financial Enterprise's basic data materials for performance evaluation shall include:

(1) The Financial Enterprise's annual financial and accounting report;

(2) Audit report issued by an accounting firm;

(3) Statement on operation and management situation of the Financial Enterprise.

The materials stating the adjustment made by a Financial Enterprise to the basic data shall include:

(1) Form of Adjustment to the Basic Data for a Financial Enterprise's Performance Evaluation (Annex);

(2) Certification materials relating to the adjusted items.

The relevant organization and implementation entity shall conduct examination, check and confirmation respectively according to the basic data materials for performance evaluation and the materials stating the adjustment provided by the evaluated enterprise.

       三、为确保绩效评价工作的真实、完整、合理,金融企业应当提供绩效评价基础数据资料及对基础数据进行调整的说明材料。

    金融企业绩效评价基础数据资料具体包括:

    (一)金融企业的年度财务会计报告;

    (二)会计师事务所出具的审计报告;

    (三)关于金融企业经营管理情况的说明。

    金融企业对基础数据进行调整的说明材料具体包括:

    (一)《金融企业绩效评价基础数据调整表》(附件);

    (二)调整事项有关证明材料。

    组织实施单位根据被评价金融企业提供的绩效评价基础数据资料和调整说明材料分别进行审查、复核和确认。

4. Any centrally administered financial enterprise shall, prior to May 15 of each year, submit the basic data materials for performance evaluation and the materials stating the reasons for an adjustment to the basic data in duplicate to the Ministry of Finance.

The specific content of the performance evaluation materials submitted by the local Financial Enterprise and the requirements for the time to submission of the materials to the finance department at the corresponding level shall be otherwise formulated by Provincial Finance Departments.

Before May 15 of each year, Provincial Finance Departments shall submit, based on legal person entity, the Ministry of Finance the basic data materials of previous year adjusted by the local Financial Enterprise for performance evaluation and the statement on the situation.

       四、中央管理金融企业应当于每年5月15日前,一式两份向财政部报送绩效评价的基础数据资料、对基础数据进行调整的说明材料。

    地方金融企业向本级财政部门报送绩效评价材料的具体内容和时间要求,由省级财政部门另行规定。

    省级财政部门应当于每年5月15日前,分户(按法人单位)将上一年度本地区金融企业调整后的绩效评价基础数据资料和情况说明报送财政部。

5. The centrally administered financial enterprises and the Provincial Finance Departments shall ensure the confirmation of the results of maintenance of and increase in the value of State-owned capital in accordance with the Interim Measures for Confirmation of the Results of Maintaining and Increasing the Value of Financial Enterprises' State-Owned Capital (Order No. 43 of the Ministry of Finance) and the arrangements of the Ministry of Finance for the annual final accounting work.

       五、中央管理金融企业和省级财政部门应当根据《金融企业国有资本保值增值结果确认暂行办法》(财政部令第43号)和财政部年度财务决算工作的安排做好国有资本保值增值结果的确认工作。

6. Provincial Finance Departments shall, prior to August 30 of each year, report the results of local Financial Enterprises' performance evaluation and the consolidated analysis thereof to the Ministry of Finance.

Annex: Form of Adjustment to the Basic Data for a Financial Enterprise's Performance Evaluation (omitted)

Ministry of Finance

April 16, 2009

       六、省级财政部门应当于每年8月30日前，将本地区金融企业绩效评价结果及汇总分析报送财政部。

    附件:金融企业绩效评价基础数据调整表（略）

    财政部

    二〇〇九年四月十六日