Provisions on Certain Issues Concerning the Administration of Evaluation of State-Owned Assets

国有资产评估管理若干问题的规定

 

Promulgating Institution: Ministry of Finance

Document Number: Order No.14 of the Ministry of Finance

Promulgating Date: 12/31/2001

Effective Date: 01/01/2002

 

颁布机关: 财政部

文      号: 财政部令第14号

颁布时间: 12/31/2001

实施时间: 01/01/2002

 (Promulgated by the Order of the Ministry of Finance No. 14 on December 31, 2001)

(2001年12月31日财政部令第14号公布)

 

  Article 1    In order to adapt to the need of establishing and improving a modernized enterprise system, regulate the operation of State-owned assets during economic restructuring, safeguard the legitimate rights and interests over State-owned assets, these Provisions are hereby formulated in accordance with the Administrative Measures on the Assessment of State-owned Assets (Order of the State Council No. 91) and the Notice of the General Office of the State Council on Forwarding the “Opinions on Reforming the Administrative Management of State-owned Assets Assessment and Strengthening the Supervision and Management of Assets Assessment” (Guo Ban Fa [2001] No. 102).

       第一条  为了适应建立和完善现代企业制度的需要，规范经济结构调整中的国有资本运营行为，维护国有资产合法权益，根据《国有资产评估管理办法》(国务院令第91号)和《国务院办公厅转发财政部〈关于改革国有资产评估行政管理方式加强资产评估监督管理工作意见〉的通知》(国办发〔2001〕102号)，制定本规定。

  Article 2    These Provisions shall apply to all enterprises and institutions which are in possession of State-owned assets (hereinafter referred to as the "possessor(s)").

       第二条  本规定适用于各类占有国有资产的企业和事业单位(以下简称占有单位)。

  Article 3    If a possessor is in any of the following circumstances, the relevant State-owned assets thereof shall be assessed:

(1) Being restructured in whole or in part into a limited liability company or a joint stock company;

(2) Engaging in external investment with non-currency assets;

(3) Undergoing consolidation, separation, or liquidation;

(4) Undergoing change in the equity proportion of the existing shareholders, except for the listed company;

(5) Transferring the whole or part of property right (equity), except for the listed company;

(6) Undergoing asset assignment, replacement, or auction;

(7) Leasing all or part of the assets thereof to non-State-owned entities;

(8) Determining the value of assets involved in litigation; or

(9) Other items leading to assessment provided for in laws and administrative regulations.

       第三条  占有单位有下列行为之一的，应当对相关国有资产进行评估：

    (一)整体或部分改建为有限责任公司或者股份有限公司；

    (二)以非货币资产对外投资；

    (三)合并、分立、清算；

    (四)除上市公司以外的原股东股权比例变动；

    (五)除上市公司以外的整体或者部分产权(股权)转让；

    (六)资产转让、置换、拍卖；

    (七)整体资产或者部分资产租赁给非国有单位；

    (八)确定涉讼资产价值；

    (九)法律、行政法规规定的其他需要进行评估的事项。

  Article 4    A possessor may be exempted from assessment in any of the following circumstances:

(1) Gratuitous transfer are conducted to the enterprise or part of the assets thereof upon approval of the people's governments at various levels or the departments authorized thereby; or

(2) Consolidation, asset (property right) transfer, replacement and assignment among solely State-owned enterprise, solely-owned enterprise (institution) affiliated to administrative institutions.

       第四条  占有单位有下列行为之一的，可以不进行资产评估：

    (一)经各级人民政府及其授权部门批准，对整体企业或者部分资产实施无偿划转；

    (二)国有独资企业、行政事业单位下属的独资企业(事业单位)之间的合并、资产(产权)划转、置换和转让。

  Article 5    Assessment of State-owned assets may be conducted whenever a possessor engages in other economic behaviors and the parties concerned deems as necessary.

       第五条  占有单位有其他经济行为，当事人认为需要的，可以进行国有资产评估。

  Article 6    If a possessor is in any of the following circumstances, the relevant non-State-owned assets thereof shall be evaluated:

(1) Acquiring non-State-owned assets;

(2) Replacing assets with non-State-owned entities; or

(3) Accepting repayment of debts by non-State-owned entities in kind.

       第六条  占有单位有下列行为之一的，应当对相关非国有资产进行评估：

    (一)收购非国有资产；

    (二)与非国有单位置换资产；

    (三)接受非国有单位以实物资产偿还债务。

  Article 7    If a possessor falls into any of the assessment matter provided for in these Provisions, a qualified assessment institution shall be entrusted for assessment.

The possessor shall provide relevant information and materials truthfully, and be liable for the objectivity, truthfulness and legitimacy of the information and materials provided, and may not prevent the assessment institution from practicing independently in any form.

       第七条  占有单位有本规定所列评估事项时，应当委托具有相应资质的评估机构进行评估。

    占有单位应当如实提供有关情况和资料，并对所提供的情况和资料的客观性、真实性和合法性负责，不得以任何形式干预评估机构独立执业。

  Article 8    Verification and approval system and record-filing system shall be adopted for the assessment projects of State-owned assets.

       第八条  国有资产评估项目实行核准制和备案制。

  Article 9    The asset assessment projects involving significant economic matters approved by the State Council shall be verified and approved by the Ministry of Finance.

The asset assessment projects involving significant economic matters approved by the people's government at provincial level (including specially designated cities in the State plan, similarly hereinafter) shall be verified and approved by the financial department (or department of State asset administration, similarly hereinafter) at provincial level.

       第九条  经国务院批准实施的重大经济事项涉及的资产评估项目，由财政部负责核准。

    经省级(含计划单列市，下同)人民政府批准实施的重大经济事项涉及的资产评估项目，由省级财政部门(或国有资产管理部门，下同)负责核准。

  Article 10    The record-filing system shall be adopted for assets assessment projects, except for circumstances provided for in Article 9 of these Provisions.

The record-filing of the asset assessment projects for enterprise groups under the administration of the Central Government and the subsidiaries thereof, enterprises and institutions under the direct control of the relevant departments of the State Council shall be managed by the Ministry of Finance; the record-filing for the asset assessment projects for enterprises under the level of subsidiary or directly-administered enterprise or institution shall be managed by the group enterprise or relevant departments.

With respect to for the implementation of the record-filing for the asset assessment projects of possessors at local level, the principles set forth in the proceeding paragraph shall apply as the reference.

       第十条  除本规定第九条规定以外，对资产评估项目实行备案制。

    中央管理的企业集团公司及其子公司，国务院有关部门直属企事业单位的资产评估项目备案工作由财政部负责；子公司或直属企事业单位以下企业的资产评估项目备案工作由集团公司或有关部门负责。

    地方管理的占有单位的资产评估项目备案工作比照前款规定的原则执行。

  Article 11    The verification and approval documents for asset assessment projects issued by the financial department and the record-filing sheets for asset assessment projects recorded by financial departments, group companies and relevant departments shall be the necessary documents for a possessor to handle property right registration, equity assignment and other relevant procedures.

       第十一条  财政部门下达的资产评估项目核准文件和经财政部门或集团公司、有关部门备案的资产评估项目备案表是占有单位办理产权登记、股权设置等相关手续的必备文件。

  Article 12    In the event any economic behavior requiring asset assessment occurs in a possessor in accordance with the law, the result of assets assessment shall be used as the reference basis for pricing; in case the actual trading price is deviated over 10% from the assessment result, the possessor shall explain in writing the reasons for such discrepancy to the financial department (group company or relevant departments) at the same level.

       第十二条  占有单位发生依法应进行资产评估的经济行为时，应当以资产评估结果作为作价参考依据；实际交易价格与评估结果相差10%以上的，占有单位应就其差异原因向同级财政部门(集团公司或有关部门)作出书面说明。

  Article 13    The financial department, the group company or relevant departments shall set up a system for statistics and report of asset assessment projects, register the verified, approved and recorded asset assessment projects item by item and summarize the same level by level, and report to the Ministry of Finance at fixed intervals.

       第十三条  财政部门、集团公司或有关部门应当建立资产评估项目统计报告制度，按要求将核准和备案的资产评估项目逐项登记并逐级汇总，定期上报财政部。

  Article 14    The financial department shall strengthen its supervision and management over asset assessment projects, and spot check the asset assessment projects at fixed or non-fixed intervals.

       第十四条  财政部门应当加强对资产评估项目的监督管理，定期或不定期地对资产评估项目进行抽查。

  Article 15    If a possessor is in violation of these Provisions due to provision of false information and/or materials to the assessment institution, or collusion with the assessment institution for cheating, thus leading to untruthful assessment results, punishment shall be imposed by the financial department in accordance with the provisions of Article 31 of the Administrative Methods for Assessment of State-owned Assets.

       第十五条  占有单位违反本规定，向评估机构提供虚假情况和资料，或者与评估机构串通作弊并导致评估结果失实的，由财政部门根据《国有资产评估管理办法》第三十一条的规定予以处罚。

  Article 16    If a possessor is in violation of these Provisions and falls into any of the following circumstances, the financial department shall order the possessor to make a correction and circulate a notice of criticism:

(1) Failing to go through the required asset assessment;

(2) Failing to handle the required formalities for verification and approval, and record-filing; or

(3) Engaging any disqualified assessment institution for assessment of State-owned assets.

If the possessor falls into circumstances listed in item (3) of the proceeding paragraph, the financial department may declare the original assessment results as invalid.

       第十六条  占有单位违反本规定，有下列情形之一的，由财政部门责令改正并通报批评：

    (一)应当进行资产评估而未进行评估；

    (二)应当办理核准、备案手续而未办理；

    (三)聘请不符合资质条件的评估机构从事国有资产评估活动。

    占有单位有前款第(三)项情形的，财政部门可以宣布原评估结果无效。

  Article 17    When punishing a possessor for any violation of laws and regulations during the State-owned asset assessment, the financial department may recommend to the entity at the next higher level or the entity to which the possessor belongs to impose administrative disciplinary measures on the personnel directly in charge or other personnel subject to direct liability.

       第十七条  财政部门对占有单位在国有资产评估中的违法违规行为进行处罚时，对直接负责的主管人员和其他直接责任人员，可以建议其上级单位或所在单位给予行政处分。

  Article 18    Any violation of laws and regulations by an asset assessment institution or a certified public evaluator during the process of assets assessment shall be dealt with in accordance with the law.

       第十八条  资产评估机构、注册资产评估师在资产评估过程中有违法违规行为的，依法处理。

  Article 19    If a financial department, a group company, or a relevant department and the working staff thereof violates the relevant provisions on the administration over the assessment of State-owned assets, thus leading to losses of State-owned assets, administrative disciplinary measures shall be imposed on the relevant person subject to liability by the people's government at the same level or the entity s/he belongs to.

       第十九条  财政部门、集团公司、有关部门及其工作人员违反国有资产评估管理的有关规定，造成国有资产损失的，由同级人民政府或所在单位对有关责任人给予行政处分。

  Article 20    The assessment of overseas State-owned assets shall be subject to separate provisions.

       第二十条  境外国有资产的评估，另行规定。

  Article 21    The financial departments at provincial level may, on the basis of these Provisions, formulate detailed implementing rules in light of their actual conditions and report them to the Ministry of Finance for record-filing.

       第二十一条  省级财政部门可以根据本规定，结合本地区实际情况制定实施细则并报财政部备案。

  Article 22    These Provisions shall come into force on January 1, 2002.

       第二十二条  本规定自2002年1月1日起施行。