Key Contents of the Asset Administration Measures Announced by the Ministry of Finance

财政部公布的资产管理办法的重点内容

Promulgating Institution: Ministry of Finance

Promulgating Date: 06/07/2006

Effective Date:06/07/2006

颁布机关: 财政部

颁布时间: 06/07/2006

实施时间: 06/07/2006

On May 30, 2006, the Minister of Finance Jin Renqing signed an Order of the Ministry of Finance, under which the Interim Measures for the Administration of State-owned Assets of Functionary Entities and the Interim Measures for the Administration of State-owned Assets of Public Institutions (hereinafter referred to as the "Measures"). The Measures shall become effective on July 1, 2006. The key contents of the Measures are hereby announced as follows:

    2006年5月30日,财政部部长金人庆签署财政部令,公布了《行政单位国有资产管理暂行办法》、《事业单位国有资产管理暂行办法》(以下简称《办法》)。《办法》自2006年7月1日起施行。现将《办法》的主要内容说明如下:

1. The principles of asset administration have been specified.

This refers to the principles of combining asset administration and budgetary administration, combining asset administration and financial administration, and combining the administration of real objects and value administration.

       一、明确了资产管理原则。

    即资产管理与预算管理相结合、资产管理与财务管理相结合、实物管理与价值管理相结合的原则。

2. The administration system has been put in order.

This refers to the finance departments at all levels, competent departments, and functionary entities performing their respective functions and assuming their respective duties. The finance departments at all levels are the functional departments of the government responsible for the administration of State-owned assets of functionary entities, and the implementation of integrated administration of State-owned assets of functionary entities. The competent departments are responsible for the supervision and administration of State-owned assets of institutions within the jurisdiction of the respective departments. The functionary entities carry out specific administration of State-owned assets owned and used by the particular entities.

       二、理顺了管理体制。

    即各级财政部门、主管部门和行政事业单位各司其职、各负其责。各级财政部门是政府负责行政事业单位国有资产管理的职能部门,对行政事业单位国有资产实行综合管理。主管部门负责对本部门所属事业单位的国有资产实施监督管理。行政事业单位对本单位占有、使用的国有资产实施具体管理。

3. Allocation procedures have been standardized.

All entities shall first specify, and then make adjustments before purchasing assets. Secondly, these shall specify the assets with stipulated equipment standards, and allocation shall be carried out according to the standards. Assets without stipulated equipment standards shall be appropriately allocated and stringently controlled, and required to be based on actual demand. Thirdly, it is stipulated that when an functionary entity plans to procure assets, the asset administration department of the said entity shall, in conjunction with the finance department, first examine and verify the inventory of the assets, and then put forward and submit the items and the quantity for approval by the finance department at the same level. Only upon the approval of the finance department at the same level may each entity list the items of the assets to be procured into the annual department budget of the entity.

       三、规范了配置程序。

    首先明确,先调剂,后购买;其次,明确对有规定配备标准的资产,要求按照标准进行配备。对没有规定配备标准的资产,要求从实际需要出发,从严控制,合理配备;第三,规定行政事业单位拟购置资产,必须由本单位资产管理部门会同财务部门审核资产存量后,提出品目、数量报同级财政部门审批,经同级财政部门审批同意,各单位才可以将资产购置项目列入单位年度部门预算。

4. Usage administration has been strengthened.

(1) As regards the State-owned assets of functionary entities that have exceeded the allocation target, that are inefficiently run, or that have been laid up for a long period of time, the finance department at the same level and the competent department of the institution have the right to regulate the usage or dispose such assets.

(2) Strict control and approval procedures have been specified for such conduct as the rental or loan of State-owned assets of functionary entities, as well as institutions employing State-owned assets for the purposes of external investments and offering external guarantees.

       四、强化了使用管理。

    (一)对行政事业单位中超标配置、低效运转或者长期闲置的国有资产,同级财政部门和事业单位主管部门有权调剂使用或者处置。

    (二)对行政事业单位国有资产出租、出借及事业单位利用国有资产对外投资、担保等行为规定了严格的控制和审批程序。

5. Administration of asset disposal and gains has been enhanced.

(1) This refers to the stringent carrying out of approval formalities for the disposal of State-owned assets by a functionary entity, and that a disposal shall not be carried out without approval. At the same time, the disposal of State-owned assets by a functionary entity is required to be carried out in accordance with the principles of openness, justice and impartiality after an asset valuation. Methods such as auctions or tenders shall be adopted for the disposal of the said State-owned assets.

(2) The income generated from the rental, lending, and operation and use of State-owned assets by a functionary entity as well as the income derived from the disposal of State-owned assets shall belong to the State, and a “dual income-expense thread” administration shall be implemented in accordance with the provisions of non-taxable income administration of the government;

(3) The gains from external investment of an institution, and the income obtained from using State-owned assets for such purposes as the rental, lending and the provision of guarantee shall be incorporated in the budget of the entity, with integrated accounting and integrated administration. At the same time, it is also stipulated that the income derived from the disposal of State-owned assets by an institution shall belong to the State, and a “dual income-expense thread” administration shall be implemented in accordance with the provisions of non-taxable income administration of the government.

It should be noted that fees pertaining to the possession and usage of the assets were not mentioned in the Measures, indicating that administration shall be carried out in accordance with the provisions of non-taxable income administration of the government.

       五、加强了资产处置及收益管理。

    (一)即行政事业单位处置国有资产应当严格履行审批手续,未经批准不得处置。同时要求行政事业单位国有资产处置应当按照公开、公正、公平的原则进行,经资产评估后。应当采取拍卖、招投标等方式进行。

    (二)行政单位出租、出借和经营使用国有资产形成的收入以及处置国有资产获得的收入属于国家所有,应当按照政府非税收入管理的规定,实行“收支两条线”管理;

    (三)事业单位对外投资收益以及利用国有资产出租、出借和担保等取得的收入应当纳入单位预算,统一核算,统一管理。同时还规定,事业单位国有资产处置收入属于国家所有,应当按照政府非税收入管理的规定,实行“收支两条线”管理。

    应注意的是,办法中没有提到资产占用费,指明应当按照政府非税收入管理的规定进行管理。

6. Relevant provisions for other segments of asset administration.

(1) Registration of property rights. The Measures have stipulated that an institution shall declare and carry out property rights registration with the finance department at the same level or with a competent department authorized by the finance department at the level, and a Certificate of Registration of the Property Rights of State-owned Assets of an Institution (hereinafter referred to as the Property Rights Registration Certificate) shall be issued by the finance department or the authorized department. The Property Rights Registration Certificate is the legal proof of the ownership rights, and the right of possession and use of State-owned assets accorded to the institution by the State, and shall be uniformly produced and printed by the Ministry of Finance.

(2) Asset appraisal. It is stipulated that valuation is not required for asset transfers among the entities under the administrative and institutional entities. It is also stipulated that the approval system and the record-filing system shall be implemented on State-owned asset valuation projects of entities. The scope and jurisdiction of the projects for which the approval system and the record-filing system are implemented shall be separately provided for by the finance department.

(3) Asset information and reporting. An entity shall, in accordance with the requirements of the informatization of State-owned asset administration, promptly record changes in assets in the administration and information system, as well as carry out dynamic administration as regards the assets of the entity, and shall, on this basis, conscientiously perform State-owned asset statistical and information reporting tasks. It is reported that the Ministry of Finance shall develop and build a national administrative asset administration and information system. With the asset check data as a basis, the increase or decrease in State-owned assets of the functionary entity shall be simultaneously entered on a real-time basis, and with the help of modern information technology measures, build up a State-owned asset dynamic administration and information platform among Central and local, finance departments and competent departments, as well as functionary entities.

(4) Thorough check of the assets. It is reported that the Ministry of Finance shall formulate a set of measures for thoroughly checking the assets of functionary entities, design a reporting system for thoroughly checking assets, and develop software for thoroughly checking assets, and shall, in accordance with the three steps of “overall design, correction of pilot projects, comprehensive roll-out”, embark on a one-time, comprehensive check on the State-owned assets of functionary entities as soon as possible, so as to genuinely come to a full understanding the basic conditions of such assets.

       六、其他资产管理环节的相关规定。

    (一)产权登记。《办法》规定了事业单位应当向同级财政部门或者经同级财政部门授权的主管部门申报、办理产权登记,并由财政部门或者授权部门核发《事业单位国有资产产权登记证》(以下简称《产权登记证》)。《产权登记证》是国家对事业单位国有资产享有所有权,单位享有占有、使用权的法律凭证,由财政部统一印制。

    (二)资产评估。与我们现在工作不同的是。规定行政、事业单位下属的单位之间的资产转让不需评估;而且还规定,单位国有资产评估项目实行核准制和备案制,实行核准制和备案制的项目范围、权限由财政部门另行规定。。

    (三)资产信息与报告。单位应当按照国有资产管理信息化的要求,及时将资产变动信息录入管理信息系统,对本单位资产实行动态管理,并在此基础上做好国有资产统计和信息报告工作。据悉,财政部将开发建立全国行政事业资产管理信息系统。以资产清查数据为依据,同时实时录入行政事业单位国有资产增减变动情况,借助现代信息技术手段,建立起中央与地方、财政部门与主管部门和行政事业单位之间的国有资产动态管理信息平台。

    (四)资产清查。据悉,财政部将制定行政事业单位资产清查办法、设计资产清查报表体系、开发资产清查软件,按照“整体设计、试点修正、全面铺开”三个步骤,尽快对行政事业单位国有资产开展一次全面的清查,真正摸清“家底”。

Asset Administration Division

June 7, 2006

    资产管理科 

    二ОО六年六月七日