Notice of the Ministry of Finance on the Implementation of the "Financial Rules for Financial Enterprises" by Small Loan Companies

财政部关于小额贷款公司执行《金融企业财务规则》的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Jin [2008] No.185

Promulgating Date: 12/24/2008

Effective Date: 12/24/2008

颁布机关: 财政部

文   号: 财金[2008]185号

颁布时间: 12/24/2008

实施时间: 12/24/2008

To the departments (bureaus) of finance of all provinces, autonomous regions, municipalities directly under the Central Government, and specially designated cities in the State plan, and the Financial Bureau of the Xinjiang Production and Construction Corps:

In order to strengthen the financial management of various types of enterprises, regulate the financial activities of small loan companies, prevent financial risks, and maintain financial stability and the social economic order, we hereby issue a notice in respect of the relevant matters as follows:

  各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:

  为了加强各类企业财务管理,规范小额贷款公司财务行为,防范财务风险,维护金融稳定和社会经济秩序,现就有关事项通知如下:

1. With regard to any small loan company that is established according to the Guiding Opinions of the China Banking Regulatory Commission and the People's Bank of China on the Pilot Operation of Small Loan Companies (Yin Jian Fa [2008] No. 23), the Financial Rules for Financial Enterprises (Decree No. 42 of the Ministry of Finance of the People's Republic of China) shall apply.

    一、凡依据《中国银行业监督管理委员会中国人民银行关于小额贷款公司试点的指导意见》(银监发[2008]23号)设立的小额贷款公司,执行《金融企业财务规则》(中华人民共和国财政部令第42号)。

2. If a small loan company engages in credit business, the Measures for the Administration of Writing Off Bad Loans of Financial Enterprises (Revised in 2008) (Cai Jin [2008] No. 28), the Measures for the Administration of Banks' Debt Repayment Assets (Cai Jin [2005] No. 53), and other relevant banking and finance management systems shall apply.

    二、小额贷款公司从事信贷业务,执行《金融企业呆账核销管理办法(2008年修订版)》(财金[2008]28号)、《银行抵债资产管理办法》(财金[2005]53号)等相关金融财务管理制度。

3. All local departments of finance shall, according to the provisions, perform their finance management functions, strengthen the supervision and control over financial risks and promote the steady operation and development of small loan companies.

Ministry of Finance

December 24, 2008

    三、各地财政部门按照规定履行财务管理职责，加强财务风险监管，促进小额贷款公司稳健经营和发展。

  财政部

  二○○八年十二月二十四日