Supplementary Notice of the Ministry of Finance on the Interim Administrative Measures for the Use of State-owned Assets by Institutions at the Central Level

财政部关于《中央级事业单位国有资产使用管理暂行办法》的补充通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Jiao [2009] No. 495

Promulgating Date: 12/29/2009

Effective Date: 12/29/2009

颁布机关: 财政部

文      号: 财教[2009]495号

颁布时间: 12/29/2009

实施时间:12/29/2009

To Rrelevant departments of the CPC Central Committee, ministries and commissions as well as departments directly under the State Council, the General Office of the NPC Standing Committee, the General Office of the CPPCC National Committee, the Supreme People's Court, the Supreme People's Procuratorate, relevant people's organizations, relevant central enterprises, as well as the Finance Bureau of the Xinjiang Production and Construction Corps,

The Interim Administrative Measures for the Use of State-owned Assets by Institutions at the Central Level (Cai Jiao [2009] No. 192, hereinafter referred to as the Measures) has come into effect as of September 1 of this year. Concerning new problems arising out of the implementation process, relevant supplementary issues are hereby notified as follows:

    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,有关中央企业,新疆生产建设兵团财务局:

    《中央级事业单位国有资产使用管理暂行办法》(财教[2009]192号,以下简称《办法》)于今年9月1日起实施。针对实施过程中出现的新问题,现就有关事项补充通知如下:

1. Treatment of issues that shall be examined and approved prior to and post the implementation of the Measures

Foreign investment, leasing, lending and other matters conducted by institutions at the central level without approval prior to the promulgation of the Measures shall not be retroactive. Institutions at the central level shall report such matters as the time, term, sources of funds, asset situation, contracts concluded, minutes of the executive meetings of the leadership of the entity, reasons for non-submission for approval, earnings, etc. of the foreign investment, leasing, lending etc. to competent departments for examination, verification and determination. The competent departments shall strengthen administration, carefully examine and verify, and shall formally report the examination, verification and determination situation to the Ministry of Finance in the form of department-issued documents for future reference. Where legal disputes are involved therein, the matters shall be reported for record-filing purposes after the resolution of the legal disputes. 

Where submission for approval is not carried out in accordance with the provisions post the promulgation of the Measures, no competent departments shall handle the matters. The said departments shall urge the institution at the central level to take corrective measures within a specified time period, and at the same time, shall correspondingly cancel the qualification thereof for application for approval of the use of assets in the next year.

       一、《办法》实施前后应审批事项的处理问题

    《办法》出台前,中央级事业单位未经批准实施对外投资、出租出借等事项的,不再追溯。中央级事业单位应将对外投资、出租出借等事项发生的时间、期限、资金来源、资产状况、所签合同、单位领导办公会议纪要、未报批理由、收益情况等,报主管部门审核认定。主管部门应加强管理,认真审核,并将审核认定情况以部发文形式正式报财政部备查,涉及法律纠纷的事项应将法律纠纷解决后报备。

    《办法》出台后未按规定报批的,主管部门一律不予受理,并督促中央级事业单位限期改正,同时相应取消该单位下一年度资产使用事项的申批资格。

2. Issues on the examination and approval procedures for short-term asset leasing and lending

The Ministry of Finance shall authorize competent departments to examine and approve issues of asset leasing and lending whose term is within six (6) months (inclusive). The competent departments shall submit the examination and approval documents (in triplicate) to the Ministry of Finance for record-filing purposes within fifteen (15) working days as of the date of reply. Institutions at the central level shall, upon the receipt of the reply documents by the competent departments, submit the photocopies thereof to the Financial Supervision Commissioner's Office at the places of domiciles of the said institutions for record-filing purposes.

Competent departments shall further strengthen the administration over the use of State-owned assets by institutions within their respective jurisdiction, formulate relevant provisions on strengthening the administration over the use of State-owned assets by institutions within their respective jurisdiction in light of the actual situation of the departments and shall urge institutions within their respective jurisdiction to handle procedures for submission for approval of such matters as the use of State-owned assets in strict accordance with relevant provisions of the Measures.

Ministry of Finance

December 29, 2009

       二、资产短期出租、出借事项的审批程序问题

    六个月以内（含六个月）的资产出租、出借事项，财政部授权主管部门审批。主管部门应于批复之日起15个工作日内将审批文件（一式三份）报财政部备案。中央级事业单位收到主管部门的批复文件后，应将复印件报所在地的财政监察专员办事处备案。

    主管部门应进一步加强对所属事业单位国有资产使用事项的管理，结合本部门实际制定加强所属事业单位国有资产使用管理的有关规定，督促所属事业单位严格按照《办法》的有关规定，履行国有资产使用等事项的报批程序。

    财政部

    二〇〇九年十二月二十九日