Notice of State-owned Assets Supervision and Administration Commission of the State Council on Issues Related to Implementation of the Operating Budget of State-owned Capital of the Central Enterprises

国务院国有资产监督管理委员会关于做好中央企业国有资本经营预算执行工作有关事项的通知

Promulgating Institution: State-owned Assets Supervision and Administration Commission of the State Council

Document Number: Guo Zi Fa Shou Yi [2009] No. 22

Promulgating Date: 02/12/2009

Effective Date: 02/12/2009

颁布机关: 国务院国有资产监督管理委员会

文      号: 国资发收益[2009]22号

颁布时间: 02/12/2009

实施时间: 02/12/2009

To all central enterprises:

The operating budget of State-owned capital in 2008 (hereinafter referred to as the "capital budget") has been approved and released to relevant enterprises. In order to improve the work of organizing and supervising the implementation of the capital budget and in accordance with the Opinions of the State Council on the Trial Implementation of the Operating Budget of the State-Owned Capital (Guo Fa [2007] No. 26) and other relevant regulations, we hereby issue this Notice in connection with the relevant matters of the implementation of the capital budget of the central enterprises as follows:

    各中央企业:

    2008年国有资本经营预算(以下简称资本预算)已经国务院批准下达相关企业。为做好资本预算执行的组织和监督工作,根据《国务院关于试行国有资本经营预算的意见》(国发〔2007〕26号)等有关规定,现就做好中央企业资本预算执行工作中的有关事项通知如下:

1. In order to make the State-owned Assets Supervision and Administration Commission of the State Council (hereinafter referred to as the "SASAC") be timely informed of the particulars of implementation of the capital budget, the relevant enterprises shall, after the SASAC releases the capital budget arrangement, report the collection of the budget capital in time; where the application for capital budget expenditure submitted by the enterprises is different from the capital budget arrangement released by the SASAC, the enterprises shall prepare another capital budget use plan in accordance with the capital budget and submit the same to the SASAC for record-filing within 30 working days after collecting the budget capital; and in the process of the implementation of the capital budget, the enterprises shall report the use of budget capital or the progress of the project implementation within ten working days after the end of each calendar quarter and timely report the emergent or significant circumstances occurring during the implementation of the capital budget to the SASAC.

       一、为及时了解掌握资本预算执行情况,相关企业应在国资委下达资本预算安排后,及时报告预算资金的到账情况;企业报送的资本预算支出申请与国资委下达的资本预算安排有差别的,应按照资本预算安排另行编制资本预算使用计划,并于预算资金到账30个工作日内报国资委备案;在资本预算执行过程中,企业应在每个季度结束后10个工作日内报告预算资金使用或项目实施进展情况,对于资本预算执行中出现的紧急或重大情况应及时向国资委报告。

2. Relevant enterprises shall use the budget capital in strict accordance with the prescribed purposes and the capital budget use plan filed with the SASAC for record and no adjustment is allowed without approval. The capital budget use plan prepared by the relevant enterprises shall not violate the State's requirements relating to capital budget or be embezzled or intercepted for any non-production project or non-core project. In the process of the implementation of the capital budget, where it becomes necessary to adjust the target, standard or amount of the use of the capital budget due to the change of business, important policies or environment, the relevant enterprises shall file an adjustment application with the SASAC for approval by the SASAC in accordance with the relevant regulations.

       二、相关企业应当严格按照规定的用途和报经国资委备案的资本预算使用计划使用预算资金,不得自行调整。相关企业编制的资本预算使用计划不得违反国家有关资本预算管理的要求,不得挪用或截留用于非生产项目或非主业项目。在资本预算执行过程中,受生产经营或重大政策、环境变化影响,确实需要对资本预算使用对象、标准、额度等进行调整的,应向国资委提出调整申请,由国资委按照有关规定进行核准。

3. In order to further regulate the implementation of the capital budget, the SASAC will establish systems for supervision and inspection of the implementation of the capital budget of central enterprises to summarize the experience and effect of the enterprises' implementation of the capital budget and find out the existing problems by carrying out inspection or special audit of the particulars of the enterprises' implementation of the capital budget. The relevant enterprises shall properly carry out the organization as well as supervision and inspection work of their implementation of the capital budget, gradually establish an efficiency and result supervision mechanism for the whole process of capital budget implementation and improve the benefits of using the budget capital.

       三、为进一步规范资本预算执行工作,国资委将建立中央企业资本预算执行监督检查制度,通过对企业资本预算执行情况进行检查或专项审计,总结企业资本预算执行的经验和成效,发现存在的问题。相关企业也应按照有关要求认真做好本企业资本预算执行的组织和监督检查工作,逐步建立对资本预算执行全过程的监督问效机制,提高预算资金的使用效益。

4. In order for the SASAC to be fully familiarized with the particulars of the annual implementation of the capital budget of central enterprises, determine the directions and focuses of the capital budget expenditure of the following year and make proper arrangement of the budget capital, the relevant enterprises shall, in accordance with the unified requirements (issued separately), report to the SASAC the annual final operating budget of the State-owned capital, (hereinafter referred to as the "final capital budget") which shall be verified by the relevant social intermediary agencies.

       四、为全面掌握中央企业年度资本预算执行情况,确定下一年度资本预算支出方向和重点,合理安排预算资金,相关企业应当按照统一要求(另行下发)向国资委申报年度国有资本经营决算(以下简称资本决算),企业申报的资本决算应当经过相关社会中介机构鉴证。

5. All central enterprises shall, in accordance with the State's requirements relating to the administration of capital budget and, with view to strengthening the organization and supervision of the implementation of the capital budget, formulate their capital budget management system, define responsibilities of the enterprises for implementing the capital budget as well as specify the working procedures and duties for the preparation of the capital budget, the management of capital budget use, the report of the implementation of the capital budget, the final capital budget report and so on; define the internal institutions for supervision and inspection of the implementation of the capital budget as well as the their responsibilities and establish efficient internal control and work coordination mechanisms. All central enterprises shall report their formulated system for administration of the capital budget to the Revenue Administration Bureau under the SASAC before April 30.

       五、各中央企业应当按照国家有关资本预算管理的要求,从加强资本预算执行组织和监督的实际出发,制定本企业的资本预算管理制度,明确企业资本预算执行的责任,细化落实资本预算编制、预算资金使用管理、资本预算执行情况报告、资本决算申报等工作程序和职责;明确企业内部对资本预算执行情况进行监督检查的机构和责任,建立有效的内部控制机制和工作协调机制。请各中央企业将制定的资本预算管理工作制度于4月30日前报国资委收益管理局备案。

6. Any injection of capital to their subsidiaries or use of the budget capital otherwise by the relevant enterprises in accordance with the approved capital budget use plan shall confirm to relevant laws and regulations of the State. Where the capital injection to their subsidiaries involves matters relating to the administration of the State-owned equity of any joint stock company, it shall be reported to the SASAC for approval in accordance with relevant regulations. With regard to the cost expenditure of the budget capital, the enterprises shall carry out the relevant management in strict accordance with the approved standard and scope and no adjustment is allowed without approval.

All central enterprises shall rank the work of the capital budget management high in their agenda and earnestly conduct, in accordance with the relevant regulations on management of the capital budget, the organization and supervision of the implementation of the capital budget to ensure safe, standardized and efficient use of the budget capital.

       六、相关企业按照经批准的资本预算用款计划，对于向所属子企业注入资本金或其他方式使用预算资金，应当符合国家有关法律法规的规定。向所属子企业注入资本金涉及股份有限公司国有股权管理的相关事项，应当按照有关规定报国资委批准;企业对费用性预算资金的支出，要严格按照核定的标准、范围进行管理，不得随意调整。

    各中央企业要高度重视资本预算管理工作，按照有关资本预算管理的规定，切实做好资本预算执行的组织和监督，确保预算资金使用安全、规范和高效。

State-owned Assets Supervision and Administration Commission of the State Council

February 12, 2009

    国务院国有资产监督管理委员会

    二〇〇九年二月十二日