Statement on the Archive Work of State-owned Assets Assessment Items

国有资产评估项目备案管理办法

Promulgating Institution:Ministry of Finance

Document Number: Cai Qi [2001] No.802

Promulgating Date: 12/31/2001

Effective Date:12/31/2001

颁布机关: 财政部

文      号: 财企[2001]802号

颁布时间: 12/31/2001

实施时间: 12/31/2001

  Article 1    These Measures are hereby enacted in accordance with the Notice of the General Office of the State Council on Transmitting the Opinions of the Ministry of Finance on Reforming the Administrative Measures for the Evaluation of State-owned Assets and Strengthening the Supervision and Administration of Assets Assessment (Guo Ban Fa [2001] No. 102).

       第一条  根据《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),制定本办法。

  Article 2    These Measures shall be applicable to all state-owned assets assessment items other than those subject to the system of approval after examination.

       第二条  本办法适用于除核准项目以外的所有国有资产评估项目。

  Article 3    "Archive work of state-owned assets assessment items" as referred to herein means such act in which: a state-owned assets possessing unit (hereinafter referred to as the "possessing unit"), after being under the assets assessment according to the relevant provisions, make a report on the relevant situations concerning the assessment items before the occurrence of the corresponding economic act to the financial department (or state-owned assets management department, hereinafter inclusive), the group company, or the relevant department, and the latter shall accept its report.

       第三条  本办法所称国有资产评估项目备案,是指国有资产占有单位(以下简称占有单位)按有关规定进行资产评估后,在相应经济行为发生前将评估项目的有关情况专题向财政部门(或国有资产管理部门,下同)、集团公司、有关部门报告并由后者受理的行为。

  Article 4    The work of putting state-owned assets assessment items on record shall be subject to the graded management.

The Ministry of Finance shall be responsible for putting on record assets assessment items of group companies governed by the Central People's Government and their subsidiary companies; enterprises and institutions directly under the relevant departments of the State Council. The group companies or the relevant departments shall be responsible for putting on record assets assessment items of enterprises below the subsidiary companies, enterprises and institutions directly under the relevant departments of the State Council.

Principles as specified in the preceding Paragraph shall be applicable with reference to the work of putting on record assets assessment items of the locally administrated possessing units.

Where the assets assessment items concern multiple state-owned subjects of title, the formalities for putting such items on record shall be gone through in accordance with the financial affiliation of assets of the top shareholder of the state-owned shares; in case of the equal shareholding proportion, one party may be entrusted to go through such formalities upon consultation.

       第四条  国有资产评估项目备案工作实行分级管理。

    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。

    评估项目涉及多个国有产权主体的,按国有股最大股东的资产财务隶属关系办理备案手续;

    持股比例相等的,经协商可委托其中一方办理备案手续。

  Article 5    The following documents and materials shall be submitted in order to go through formalities for putting state-owned assets assessment items on record:

(1) The Statement on Putting State-owned Assets Assessment Items on Record (See Appendix II) filled in and submitted by the possessing unit;

(2) The assets assessment report (the assessment report, the assessment statement, and the assessment schedule may be submitted by means of floppy disk); and

(3) Other documents.

       第五条  办理备案手续需报送以下文件材料:

    (一)占有单位填报的《国有资产评估项目备案表》;

    (二)资产评估报告(评估报告书、评估说明和评估明细表可以软盘方式报备);

    (三)其他材料。

  Article 6    Going through formalities for putting state-owned assets assessment items into record shall be subjected to the following procedures:

(1) A possessing unit, upon the receipt of the assessment report provided by the assessment institution, if holding no objection to this report, shall submit the materials for record to the financial department (group company or the relevant department) level by level; and

(2) The financial department (group company or the relevant department), upon the receipt of materials submitted by the possessing unit, shall complete the corresponding formalities within 10 working days if such materials are complete; in case of incomplete materials, it shall not go through the corresponding formalities unless the possessing unit or the assessment institution has made up such materials.

       第六条  办理备案手续应当遵循以下程序:

    (一)占有单位收到评估机构出具的评估报告后,对评估报告无异议的,应将备案材料逐级报送财政部门(集团公司、有关部门);

    (二)财政部门(集团公司、有关部门)收到占有单位报送的备案材料后,对材料齐全的,应在10个工作日内办理备案手续;对材料不齐全的,待占有单位或评估机构补充完善有关材料后予以办理。

  Article 7    Upon completion of formalities for putting assessment items on record, if the assessment results need to be adjusted, the possessing unit concerned shall, within 15 days as of the date of adjustment, go through formalities for putting assessment items on record with the original authority, and the original record form shall be taken back by the original authority.

       第七条  评估项目备案后,需对评估结果进行调整的,占有单位应自调整之日起15个工作日内向原备案机关重新办理备案手续,原备案表由备案机关收回。

  Article 8    The financial departments shall establish the statistics reporting system for putting assessment items on record. The group companies governed by the Central People's Government or the relevant departments shall submit the collected statistical information about assets assessment items for record to the Ministry of Finance within 15 working days after the end of each quarter. The financial departments at the provincial level (including those of municipalities separately listed under the State Planning, hereinafter inclusive) shall submit the collected statistical information about assets assessment items for record to the Ministry of Finance within 30 working days after the end of each year.

       第八条  财政部门建立评估项目备案统计报告制度。中央管理的企业集团公司或有关部门应于每季度终了15个工作日内将备案项目情况统计汇总后上报财政部;省级(含计划单列市,下同)财政部门应于每年度终了30个工作日内将本省备案项目情况统计汇总后上报财政部。

  Article 9    The financial departments at all levels, the group companies governed by the Central People's Government, and the relevant departments of the State Council shall strengthen the administration of the work of putting assessment items on record, register items for record strictly item by item, and establish the system of control over archives of assessment items for record.

       第九条  各级财政部门、中央管理的企业集团公司、国务院有关部门应加强对评估项目备案工作的管理,对备案项目必须严格逐项登记,建立评估项目备案档案管理制度。

  Article 10    The financial departments at all levels shall strengthen the supervision and examination of the situation of putting assessment items on record, and ensure the legality of the economic acts for putting such items on record as well as the assets assessment acts.

       第十条  各级财政部门应加强对评估项目备案情况的监督检查,确保备案项目经济行为和国有资产评估行为的合法性。

  Article 11    The financial departments at the provincial level, group companies, or the relevant departments may formulate the supplementary rules in accordance with these Measures.

       第十一条  省级财政部门、集团公司或有关部门可以根据本办法制定补充规定。

  Article 12    These Measures shall take effect as of the issuance date.

       第十二条  本办法自发布之日起施行。