Opinions of the Ministry of Finance on Further Regulating and Standardizing Software Asset Management of Government Agencies

财政部关于进一步规范和加强政府机关软件资产管理的意见

Promulgating Institution: Ministry of Finance

Document Number: Cai Xing [2011] No. 7

Promulgating Date: 02/22/2011

Effective Date: 02/22/2011

颁布机关: 财政部

文      号: 财行[2011]7号

颁布时间: 02/22/2011

实施时间: 02/22/2011

To the relevant departments of the CPC Central Committee, all the departments of and the organizations directly under the State Council, the General Office of the Standing Committee of the National People's Congress, the General Office of the Chinese People's Political Consultative Conference, the Supreme People's Court, the Supreme People's Procuratorate, relevant people's organizations, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, and the Financial Bureau of the Xinjiang Production & Construction Corps,

With a view to implementing the requirements of the State Council on strengthening software asset management and intellectual property right ("IPR") protection, solidly pushing forward the application of legal copies of software in government agencies, and establishing and improving a long-term software asset management mechanism, pursuant to the Notice of the General Office of the State Council on Further Ensuring the Use of Legal Copies of Software by Government Organs (Guo Ban Fa [2010] No. 47), the Rules Governing Financial Affairs of Administrative Units (Decree No. 9 of the Ministry of Finance), the Interim Measures for the Management of State-owned Assets in Administrative Entities (Order No. 35 of Ministry of Finance) and other relevant provisions, we hereby announce the relevant issues on further standardizing and strengthening software asset management of government agencies:

    党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,有关人民团体,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:

    为贯彻落实国务院关于加强软件资产管理和知识产权保护精神,扎实推进政府机关软件正版化工作,建立和完善软件资产管理长效机制,根据《国务院办公厅关于进一步做好政府机关使用正版软件工作的通知》(国办发[2010]47号)、《行政单位财务规则》(财政部令第9号)、《行政单位国有资产管理暂行办法》(财政部令第35号)等有关规定,现就进一步规范和加强政府机关软件资产管理有关事项通知如下:

1. Fully realize the significance of standardizing and strengthening software asset management.

The CPC Central Committee and the State Council attach great importance to software IPR protection. In recent years, with rapid economic and social development and the remarkable improvement in the informatization level of public administration, software assets owned by government agencies at all levels have expanded rapidly in scale and witnessed a fast increase in type and quantity, as a result of which, software assets have become an important part of the State-owned assets of government agencies. In particular, given the continuously intensified software IPR protection efforts and the gradual standardization in software application, software asset management is faced with higher requirements. As such, local governments and departments shall take software asset management seriously, fully realize the significance of standardizing and strengthening software asset management of government agencies in terms of promoting IPR protection, improving the level of State-owned asset management of government agencies and facilitating the development of China's software industry, improve software asset management systems, and constantly standardize and strengthen software asset management, so as to promote fair competition on the software market and safeguard the legitimate rights and interests of consumers.

       一、充分认识规范和加强软件资产管理的重要意义

    党中央、国务院高度重视软件知识产权保护工作。近年来,随着经济社会的快速发展和公共管理信息化水平的显著提升,各级政府机关拥有的软件资产规模迅速扩大,种类和数量快速增加,软件资产已经成为政府机关国有资产的重要组成部分。特别是随着软件知识产权保护力度的不断加大,软件使用逐步规范,对软件资产管理工作提出了更高的要求。对此,各地区、各部门要高度重视,充分认识规范和加强政府机关软件资产管理,对促进知识产权保护,提高政府机关国有资产管理水平,推动我国软件产业发展的重要意义,完善软件资产管理制度,不断规范和加强软件资产管理,促进软件市场公平竞争秩序,维护消费者合法权益。

2. Further standardize and improve the key aspects of software asset management.

Finance departments at all levels shall take measures to guarantee the funds by including the funds needed by government agencies for procurement of legal copies of software into the budget. At the same time, they shall further standardize and strengthen software asset management. All entities shall strengthen software asset management in accordance with the requirements of the State Council, and formulate specific administrative measures relating to software procurement, application, disposal, etc.

(1) Procurement. When upgrading and purchasing software, government agencies shall, from the perspective of meeting actual work needs, adhere to the principle of thriftiness, practice stringent control and purchase software in a rational manner. Specifically, a government agency shall, based on its existing software assets, the size of its staff members, the number of various types of computers and that of the software to be replaced and purchased, distinguish operating system software, office software and antivirus software, as well as domestic and foreign enterprise software from each other, make detailed software procurement requirements, work out scientific and reasonable software procurement plan, and incorporate the funds for procurement of legal copies of software in budgetary management and management of State-owned assets.

(2) Application. Government agencies at all levels shall strengthen training and management relating to software application, and vigorously enforce operating rules and procedures in this respect. They shall further enhance the awareness of software IPR protection, make clear the management responsibilities of application of legal copies of software, strengthen the daily management and maintenance of software assets, give full play to effectiveness of software assets, and form a long-term mechanism whereby the agencies conscientiously use legal copies of software to prevent piracy and infringement. Efforts shall be made to actively explore the establishment of a software asset application management system under which internal asset management departments of government agencies take the lead while technology management departments and other departments render cooperation. Asset management departments shall, on the premise of conducting unified software asset management and establishing and improving software asset account logs, entrust technology management departments and other departments with the management of certain specific software assets as needed, and establish a clear software asset application management accountability system.

(3) Disposal. Disposal of software assets shall be subject to rigorous examination and approval procedures, and priority shall be given to integrated utilization. Software assets for which integrated utilization is indeed not feasible shall be disposed of in strict accordance with the procedures for disposal of State-owned assets after professional technical appraisal, in which case the asset account logs shall be adjusted in a timely manner. Software assets procured with authorization from other agencies shall, upon expiration, be disposed of in a timely manner to cease the use thereof. Software developed or allocated for special tasks shall be promptly disposed of once the tasks are accomplished, if it has lost its use value and is genuinely not suitable for integrated utilization.

       二、进一步规范和完善软件资产管理重点环节

    各级财政部门要采取措施,加强经费保障,将政府机关需要采购的正版软件经费纳入预算。与此同时,要进一步规范和加强软件资产管理。各单位要按照国务院要求加强软件的资产管理,制定软件配置、使用和处置等环节的具体管理办法。

    (一)配置环节。政府机关更新、购置软件要从满足实际工作需要出发,坚持勤俭节约,从严控制,合理配置。要在全面掌握本部门软件资产情况、工作人员人数、配备各类计算机数以及需要更换和采购的软件数的基础上,区分操作系统软件、办公软件和杀毒软件以及国内企业软件和国外企业软件,细化软件配置需求,科学合理地确定软件配置计划,并将正版软件采购经费纳入预算管理和国有资产管理。

    (二)使用环节。各级政府机关要加强软件使用的培训和管理,严格执行软件使用操作规程。进一步增强软件知识产权保护意识,明确正版软件使用管理责任,加强软件资产日常管理和维护,充分发挥软件资产的使用效益,形成自觉使用正版软件、杜绝盗版侵权的长效机制。要积极探索建立政府机关内部资产管理部门主导、技术管理等部门配合的软件资产使用管理制度。资产管理部门在统一管理软件资产,建立健全软件资产账卡的前提下,根据工作需要委托技术管理等部门具体管理部分软件资产,建立明确的软件资产使用管理责任制。

    (三)处置环节。软件资产处置应当严格履行审批手续,坚持优先整合利用。对于确实无法整合利用的,经专业技术鉴定后,应当严格按照国有资产处置程序进行处置,并及时调整资产账卡。以授权形式购置的软件资产到期后,应当及时办理处置手续,停止使用。为专项工作开发或配发的软件在工作任务完成后,失去使用价值且确实无法整合利用的,应当及时进行处置。

3. Establish and improve a classified software asset accounting management system.

Software assets formed in a variety of ways by a government agency in accordance with relevant provisions shall all belong to State-owned assets, and therefore, shall all be included in its asset management system to ensure their safety and integrity. Software that have reached the fixed asset value and the service life ceiling shall, pursuant to the national standards of the People's Republic of China -- Classification and Code of Fixed Assets (GB/T14885-2010) and other relevant provisions, be included as the assets of the relevant department for accounting management. On that basis, software asset management shall be carried out in a targeted manner according to the actual situations and the characteristics of different software assets.

(1) Commercial software procured. It is necessary to establish and improve the system of warehouse entry, storage, collection and use of such software, set up software asset account logs, and standardize the financial accounting of software assets and other fundamental management tasks. Procurement contracts shall be strictly honored, and the focus shall be placed on strengthening the management of core materials such as software license certificates or license agreements to ensure the safety of software assets, and effectively protect the IPRs of the software procured.

(2) Self-developed or upgraded software. It is imperative to effectively strengthen the financial accounting, asset management and IPR management of self-developed or upgraded software. Efforts shall be made to reasonably determine the expenditure incurred during the development or upgrading process, enhance the verification and accounting of the software asset value, organize check and acceptance in a timely manner, and create or adjust software asset account logs. Besides, it is important to strengthen the archival management of the source code, development archives, final check and acceptance documents and other technical data of self-developed software, reinforce the confidentiality of proprietary IPRs, and properly keep the carriers of relevant software to ensure the security and confidentially of software assets.

(3) Software uniformly allocated for application. Government agencies, upon receipt of software with a term of use of more than one year allocated uniformly by superior departments or those at the same level for specific work needs, shall treat and manage the same as fixed assets allocated free of charge, set up software asset account logs, and strengthen the management and maintenance in the application of software carriers such as CD-ROM, thus ensuring the successful completion of relevant tasks.

       三、建立健全软件资产分类核算管理工作机制

    政府机关按照有关规定,通过各种方式形成的软件资产均属于国有资产,应当纳入部门资产管理体系,确保软件资产的安全完整。对达到固定资产价值和使用年限标准的软件,要按照中华人民共和国国家标准《固定资产分类与代码》(GB/T14885-2010)等有关规定,纳入部门资产进行核算管理。在此基础上,根据不同软件资产的特点,区分情况,有针对性地开展软件资产管理工作。

    (一)采购的商业软件。应当建立健全软件验收入库、保管和领用制度,建立软件资产账卡,规范软件资产财务入账等基础管理工作。要严格按照采购合同的约定,重点加强对软件授权证书或许可协议等核心资料的管理工作,确保软件资产安全,切实维护采购软件的知识产权。

    (二)自行开发或升级的软件。要切实加强对自行开发、升级软件的财务核算、资产管理和知识产权管理工作。合理确定开发或升级过程中发生的支出,加强软件资产价值核算,及时组织验收,建立或调整软件资产账卡。要加强对自行开发软件源代码、开发档案、验收文件等技术资料的归档管理,以及自主知识产权保密工作,妥善保管相关软件载体,确保软件资产安全保密。

    (三)统一配发使用的软件。政府机关取得上级或同级部门基于特定工作需要统一配发,使用期限在一年以上的软件,应当视同无偿调拨的固定资产进行管理,建立软件资产卡片,加强对软件载体如光盘使用过程中的管理维护,确保相关工作任务的顺利完成。

4. Enhance the procurement of legal copies of software.

Relevant provisions on using legal copies of software shall be strictly enforced so that only legal copies of software are procured and used. It is imperative to further regulate government procurement of software products, establish and improve relevant work mechanisms, and take practical measures to strengthen IPR verification and management in the procurement process, so as to prevent infringing products and counterfeit products from entering government procurement channels. Where software assets included in the catalogue of products for centralized government procurement is needed, centralized government procurement shall be carried out in accordance with the Government Procurement Law of the People's Republic of China. With regard to software assets whose procurement value/quantity reaches the threshold for opening bidding, open bidding process shall be performed strictly as required. Specific requirements on after-sale services, such as software compatibility, licensing mode, information security, upgrading, etc., shall be raised during the procurement of legal copies of software, so as to maintain fair competition on the software market. In addition, attention shall be paid to enhancing the connection between hardware and software procurement, and ensure that the computers procured meet the requirements on pre-installation of genuine operating system software.

       四、切实加强正版软件采购工作

    要严格执行软件正版化的有关规定,全面采购和使用正版软件。要进一步规范软件产品政府采购行为,建立健全相关工作机制,采取切实措施,加强采购过程中知识产权的审核管理,防止侵权仿冒商品进入政府采购渠道。对需要购置的纳入政府集中采购目录的软件资产,应当严格按照《中华人民共和国政府采购法》的有关规定,实行政府集中采购。对于达到公开招标数额标准以上的软件资产,应当严格履行公开招标程序。采购正版软件应当对软件互相兼容、授权方式、信息安全、升级等售后服务提出具体要求,维护软件市场公平竞争秩序。同时,要注意加强软硬件采购的衔接,确保采购的计算机办公设备符合预装正版操作系统软件的要求。

5. Requirements on standardizing and strengthening software asset management

(1) It is important to strengthen organization and leadership, as well as to attach importance to actual implementation. Government agencies at all levels shall vigorously carry out tasks related to strengthening software asset management as a key aspect in improving the State-owned asset management system and pushing forward software IPR protection. They shall conduct a comprehensive and thorough inspection and clean-up of their own software in close integration with the special inspection and rectification operations concerning the application of legal copies of software in government agencies, promptly include all software assets that are within the service life and are still in use into their respective asset management system, make continuous efforts to improve management in terms of the procurement, application, disposal and other aspects of software assets, and establish a long-term management mechanism for genuine software assets.

(2) It is imperative to assign specific responsibilities to the parties concerned and establish a joint operation mechanism. Finance departments at all levels shall conscientiously implement the requirements of the State Council on application of genuine software, and specify the funding channels for software procurement to ensure the availability of procurement funds. At the same time, they shall actively cooperate with the departments of press and publication (copyright), departments of industry and information technology, audit offices and other departments to do a good job in the popularization of legal copies of software and software asset management. Government agencies at all levels shall also establish, as soon as possible, an internal software asset management joint operation mechanism to strengthen the division of responsibility and cooperation among asset departments, finance departments and technology departments, thus ensuring the effective operations of software asset management.

(3) It is necessary to reinforce supervision and guidance, and strengthen appraisal and evaluation. Finance departments at all levels shall strengthen supervision, inspection and guidance over software asset management by government agencies at the corresponding level, and lose no time in studying for and formulating specific measures for software asset management applicable to government agencies at the corresponding level so as to promote the standardization in management operations. Efforts shall be made to actively explore the practice of incorporating software asset management into the State-owned asset management appraisal and evaluation system of government agencies, summarize experience in a timely manner and constantly improve the relevant policies.

(4) It is essential to strengthen audit supervision to prevent losses and waste. External regulatory forces, such as audit supervision and financial regulation, shall be fully leveraged to effectively include the financial accounting, procurement and application of software assets, as well as the use of legal copies of software into the audit scope of government agencies, and guarantee the standardized and orderly progress of software asset management practices. In addition, government agencies at all levels shall, through internal audit, financial inspection and other means, consciously regulate and strengthen internal software asset management and the application of genuine software, take the initiative in software IPR protection, and improve the effectiveness in the use of software assets to avoid losses and waste.

Ministry of Finance

February 22, 2011

       五、规范和加强软件资产管理工作要求

    （一）加强组织领导，狠抓工作落实。各级政府机关要把加强软件资产管理作为完善部门国有资产管理体系，推进软件知识产权保护工作的关键环节抓紧落实。要紧密结合政府机关软件正版化专项检查和整改工作，对本单位软件情况进行全面、彻底的检查、清查，及时将仍在使用并在有效期内的软件资产全部纳入部门资产管理体系，不断完善软件资产配置、使用、处置等各环节管理，建立正版软件资产管理的长效机制。

    （二）落实各方责任，建立联动机制。各级财政部门要认真落实国务院关于使用正版软件的要求，明确采购软件的经费渠道，确保软件采购经费的落实。同时，积极配合新闻出版（版权）、工业和信息化、审计等部门做好软件正版化和软件资产管理的有关工作。各级政府机关也应当尽快建立单位内部软件资产管理联动机制，加强资产部门、财务部门、技术部门的分工合作，确保软件资产管理工作有效运行。

    （三）强化督促指导，加强考核评估。各级财政部门要加强对本级政府机关软件资产管理工作的监督检查和指导工作，抓紧研究制定本级政府机关软件资产管理的具体办法，推进政府机关软件资产管理的规范化。要积极探索将软件资产管理纳入政府机关国有资产管理考核评价体系，及时总结经验，不断完善政策。

    （四）加强审计监督，防止损失浪费。要充分发挥审计、财政监督等外部监管力量，切实将软件资产的财务核算、配置使用，以及软件正版化等情况纳入部门审计范围，确保软件资产管理规范工作有序推进。各级政府机关也要通过内部审计、财务检查等多种形式，自觉规范和加强单位内部软件资产管理和软件正版化工作，自觉保护软件知识产权，提高软件资产使用效益，防止损失浪费。

    财政部

    二○一一年二月二十二日