Notice of the Ministry of Finance on Issues Relating to Asset and Finance Management during the Transformation of Operating Cultural Institutions at the Central Level

财政部关于中央级经营性文化事业单位转制中资产和财务管理问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Jiao [2009] No. 126

Promulgating Date: 07/07/2009

Effective Date: 07/07/2009

颁布机关: 财政部

文   号: 财教[2009]126号

颁布时间: 07/07/2009

实施时间: 07/07/2009

To relevant departments under the CPC Central Committee, ministries, commissions and institutions directly under the State Council, the General Office of the Standing Committee of the National People's Congress, the General Office of the National Committee of the Chinese People's Political Consultative Conference, central organs of all democratic parties, relevant Central Enterprises and the Xinjiang Production and Construction Corps:

In accordance with the Notice of the General Office of the State Council on Printing and Circulating the Two Provisions Regarding Transformation of Operating Cultural Institutions into Enterprises During Cultural System Reform and Supporting the Development of Cultural Enterprises (Guo Ban Fa [2008] No. 114), the Notice of the Ministry of Finance, Division of Culture of the Propaganda Department of the CPC Central Committee, the State Administration of Radio, Film and Television and the General Administration of Press and Publication on Strengthening State-owned Assets Management During Cultural System Reform (Cai Jiao [2007] No. 213) and other relevant provisions on transformation policies, with a view to reinforcing and standardizing asset and finance management during the transformation of Operating cultural institutions at the central level (hereinafter, the "Transforming Entities"), certain issues relating to assets and finance management including asset and capital verification, asset appraisal and property right registration 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,各民主党派中央,有关中央直属企业,新疆生产建设兵团:

  为了加强和规范中央级经营性文化事业单位(以下简称转制单位)转制过程中的资产和财务管理工作,根据《国务院办公厅关于印发文化体制改革中经营性文化事业单位转制为企业和支持文化企业发展两个规定的通知》(国办发[2008]114号)和《财政部中宣部文化部广电总局新闻出版总署关于在文化体制改革中加强国有资产管理的通知》(财教[2007]213号)等文件要求及转制政策的有关规定,现就转制中清产核资、资产评估、产权登记等资产和财务管理工作有关问题通知如下:

1. Asset and Capital Verification

(1) Following the approval of the transformation schemes of the Transforming Entities, the competent authorities shall start organizing asset and capital verification in accordance with relevant provisions of the State and those set out by this Notice. As regards Transforming Entities to which the financial and accounting systems for institutions apply, related operations shall be carried out in accordance with the Interim Measures for the Inspection of Assets of Administrative Institutions (Cai Ban (2006) No. 52); as regards Transforming Entities to which the financial and accounting systems for enterprises apply, related operations shall be carried out in accordance with the relevant regulations, e.g. the Measures on Asset and Capital Verification of State-owned Enterprises (Order No.1 of the State-owned Assets Supervision and Administration Commission) and the Working Rules for the Asset and Capital Verification of State-owned Enterprises (Guo Zi Ping Jia [2003] No. 73).

Transforming Entities which are in the midst of asset and capital verification shall set up leading groups of asset and capital verification with the principal leaders as the group leaders, establish special work organizations staffed by finance, audit, equipment management personnel and technicians, formulate asset and capital verification schemes, and diligently perform basic responsibilities, e.g. the training of relevant personnel, so as to ensure the smooth operation of asset and capital verification. 

The competent authorities shall take practical and effective measures to prevent losses of State-owned assets resulting from embezzlement or transfer of State-owned assets by Transforming Entities, including private division of assets, selling the assets at low prices or false report of losses, etc. 

Following the approval of the transformation scheme, Transforming Entities governed by the financial and accounting systems for institutions shall file applications for asset and capital verification in accordance with the Interim Measures on Administration of State-owned Assets of Institutions at the Central Level (Cai Jiao [2008] No. 13), and report to the Ministry of Finance for record upon approval of competent authorities; the project proposal for asset and capital verification by Transforming Entities governed by the financial and accounting systems for enterprises shall be submitted to the Ministry of Finance for approval after being examined and approved by the competent authorities. 

4. Project proposal shall include basic information of the institution/enterprise concerned, the record date and scope of asset and capital verification, the approved transformation scheme and approval documents, method of organization, proposal of recruiting intermediary agencies and other necessary information. The last day of the accounting month immediately preceding the approval of the transformation scheme shall be, generally, set as the base date for asset and capital verification. The scope of asset and capital verification of the Transforming Entity shall be subject to the approved transformation scheme, including the Transforming Entity and the enterprises and institutions controlling or controlled by the Transforming Entity.   

5. Any Transforming Entity which has already carried out asset and capital verification by itself prior to the circulation of this Notice shall reapply for project approval. In accordance with the Notice of the Administration of Press and Publication on Printing and Circulating the Basic Rules on Transformation of Publishing Houses of Entities and Departments Under the CPC Central Committee (Xin Chu Zi [2009] No. 1), after the transformation schemes of publishing houses of the departments under the CPC Central Committee have been approved by the System Reform Leading Group Office, the publishing houses shall be deemed as having completed project approval for asset and capital verification, in which case the transformation schemes do not need to be reported for approval again.

The Transforming Entity shall complete asset and capital verification within six months after project approval or record filing, and report the results thereof to competent authorities and the Ministry of Finance in accordance with relevant provisions.  

Examination and approval of asset and capital verification results concerning Transforming Entities governed by the financial and accounting systems for institutions shall be carried out in accordance with the relevant provisions set forth in the Interim Measures for Verification of Assets of Administrative Institutions (Cai Ban [2007] No. 19); the examination and approval of asset and capital verification results concerning Transforming Entities governed by the financial and accounting systems for enterprises shall be carried out in accordance with the Notice on Printing and Circulating the Provisions on Asset and Capital Verification of State-owned Enterprises (Guo Zi Ping Jia (2003) No. 74).

In the case of publishers and distributors being transformed into enterprises, their overstocked publications may be disposed of on a one-off basis through asset inspection, and the resulting losses may be deducted from net assets. In the event of unmarketable publications stocked by the aforesaid publishers and distributors, including paper books which have been unmarketable for over five years (including the year of publication, hereinafter the same), audio-video products, electronic publications and slide shows (including micro-reproductions) which have been unmarketable for over two years, paper periodicals, wall calendars and new year paintings which have been unmarketable for over one year, such publications may be treated as property loss. With respect to unmarketable publications whose cancellation has been officially approved, the publishers and distributors concerned shall strengthen management, set up a management system for account cancellation and file preservation, organize manpower or establish special organizations to actively and continually conduct sorting and marketing. If the publications are disposed of in the subsequent years, relevant incomes shall be incorporated into the business income of the year of disposal.  

(8) When reviewing the results of asset and capital verification reported by competent authorities, the Ministry of Finance may retain qualified agencies to carry out verification operations where necessary. 

(9) The results of asset and capital verification of Transforming Entities as approved by the Ministry of Finance shall remain effective for two years as from the base date of asset and capital verification. 

(10) The Transforming Entities shall handle relevant accounts based on the results of asset and capital verification as approved by the Ministry of Finance, prepare financial and accounting statements in accordance with the Enterprise Accounting System (Cai Kuai [2000] No. 25), and retain agencies to conduct financial audit over transformation. Where possible, Transforming Entities shall prepare financial and accounting statements in accordance with the Accounting Standards for Business Enterprises (Cai Kuai [2006] No. 3).

    一、清产核资

  1.转制单位的转制方案获得批准后,相应主管部门应按照国家有关规定及本通知要求,着手组织清产核资工作。其中,执行事业单位财务和会计制度的转制单位应按照《行政事业单位资产清查暂行办法》(财办[2006]52号)的有关规定执行;执行企业财务和会计制度的转制单位应遵照《国有企业清产核资办法》(国资委令第1号)、《国有企业清产核资工作规程》(国资评价(2003)73号)等有关规定执行。

  2.进行清产核资工作的转制单位应当成立以主管领导为组长的清产核资领导小组,抽调财务、审计、设备管理和技术人员等,组成专门工作机构,制定清产核资工作方案,并做好相关人员培圳等基础工作,保证清产核资工作顺利进行。

  主管部门应切实采取有力措施,防止转制单位以私分、低价变卖、虚报损失等手段侵吞、转移国有资产等行为的发生,防止国有资产流失。

  3.转制方案获得批准后,执行事业单位财务和会计制度的转制单位应依照《中央级事业单位国有资产管理暂行办法》(财教[2008]13号)提出清产核资申请,经主管部门审核同意后报财政部备案;执行企业财务和会计制度的转制单位清产核资立项申请应经主管部门审核同意后报财政部批准。

  4.立项申请文件应包括单位基本情况介绍、清产核资基准日、清产核资范围、经批准转制方案及批复文件、组织形式、中介机构的选聘方案及其他需要说明的情况。转制单位的清产核资基准日,一般应以转制方案获得批准的前一个会计月末作为清查工作基准日。转制单位的清产核资范围应以经批准转制方案为准,包括转制单位本部、所属企事业单位及投资控股企业。

  5.本通知下发前已自行开展清产核资工作的转制单位,应重新办理立项申请。根据《新闻出版总署关于印发〈中央各部门各单位出版社转制工作基本规程〉的通知》(新出字[2009]1号),中央各部门各单位出版社转制工作方案经体制改革工作领导小组办公室批准后,视同出版社清产核资立项工作已完成,不再另行报批。

  6.转制单位应在立项批复或备案后六个月内完成清产核资工作,并按规定将清产核资结果报送主管部门和财政部。

  7.对执行事业单位财务和会计制度的转制单位清产核资结果的审核批复,按照《行政事业单位资产核实暂行办法》(财办[2007]19号)的有关规定执行;对执行企业财务和会计制度的转制单位清产核资结果的审核批复,参考《关于印发国有企业清产核资资金核实工作规定的通知》(国资评价[2003]74号)执行。

  转制为企业的出版、发行单位,可通过资产清查,对其库存积压待报废的出版物做一次性处理,损失允许在净资产中扣除。对于出版、发行单位库存呆滞出版物,纸质图书超过五年(包括出版当年,下同)、音像制品、电子出版物和投影片(含缩微制品)超过两年、纸质期刊和挂历年画等超过一年的,可以作为财产损失处理。对经批复同意核销的库存呆滞出版物,出版、发行单位应当加强管理,建立账销案存管理制度,组织力量或成立专门机构继续积极清理和营销,以后年度处置时,相应的处置收入应纳入处置当年的营业收入。

  8.财政部审核各主管部门上报的清产核资结果时,在认为必要的情况下,可以另行聘请中介机构进行核查。

  9.经财政部审核批复的转制单位清产核资结果,自清产核资基准日起2年内有效。

  10.转制单位应根据财政部批复的清产核资结果进行账务处理,依照《企业会计制度》(财会[2000]25号)编制财务会计报表,并聘请中介机构进行转制财务审计。有条件的转制单位可依照《企业会计准则》(财会[2006]3号)编制财务会计报表。

2. Assets Appraisal 

(11) If the Transforming Entity, after the completion of asset and capital verification, is entirely or partially transformed into a limited liability company or company limited by shares, or undergoes a transfer of property rights , the Transforming Entity shall carry out asset appraisal in accordance with the Administrative Measures on Appraisal of State-owned Assets (Decree No. 91 of the State Council), the Provisions on Certain Issues Relating to Administration of Appraisal of State-owned Assets (Order No. 14 of the Ministry of Finance) and other relevant State provisions. 

Record filing of asset appraisal reports shall be conducted in accordance with the provisions on the administration of record filing of State-owned asset appraisal projects as set forth in the Administrative Measures on Record Filing of State-owned Asset Appraisal Projects (Cai Qi [2001] No. 802). Asset appraisal reports of Transforming Entities directly under the competent authorities shall be submitted by said authorities to the Ministry of Finance for record filing. Asset appraisal reports of other Transforming Entities shall be submitted to applicable authorities for record filing.

    二、资产评估

  11.转制单位在完成清产核资工作后,如整体或者部分改建为有限责任公司或者股份有限公司及产权转让等,应遵照《国有资产评估管理办法》(国务院令第91号令)、《国有资产评估管理若干问题的规定》(财政部令第14号)及国家其他有关法规规定开展资产评估工作。

  12.资产评估报告的备案工作应按照《国有资产评估项目备案管理办法》(财企[2001]802号)中有关国有资产评估项目的备案管理规定执行。各主管部门直属转制单位的资产评估报告,应经主管部门报财政部备案。其他转制单位的资产评估报告,报相应的主管部门备案。

3. Registration of State-owned Property Rights

(13) After the completion of the basic transformation operations specified above, the Transforming Entity shall timely complete the deregistration of institution legal person, registration of State-owned property rights of enterprises as well as industry and commercial registration in accordance with relevant provisions of the State.  

(14) Transforming Entities shall register their State-owned property rights with the Ministry of Finance by referring to the relevant provisions of the Implementing Rules of Administrative Measures for Registration of State-owned Property Rights of Enterprises (Cai Guan Zi [2000] No. 116).

    三、国有资产产权登记

  13.转制单位完成上述转制基础工作后,应按国家有关规定及时办理事业法人注销登记、企业国有资产产权登记及工商注册登记。

  14.转制单位企业国有资产产权登记,应参照《企业国有资产产权登记管理办法实施细则》(财管字[2000]116号)相关规定到财政部办理。

4. Transfer of State-owned Assets 

15. Where the relevant institutions engage in transfers of State-owned assets during the process of system transformation, such transfers shall be carried out in accordance with relevant regulations, e.g. General Rules on Finance of Institutions (Order No. 8 of the Ministry of Finance) and the Interim Administrative Measures for the Disposal of State-owned Asset of Central Institutions (Cai Jiao [2008] No. 495). In the event that a Transforming Entity conducts a gratuitous transfer of State-owned assets after transformation, such a transfer shall be carried out in accordance with relevant regulations, e.g. the Interim Measures on Administration of Gratuitous Transfers of State-own Property Rights of Enterprises (Guo Zi Fa Chan Quan (2005) No. 239) and the Provisions on Handling Formalities for Gratuitous Transfer of State-own Property Rights of Enterprises (Cai Guan Zi [1999] No. 301); compensated transfers of State-owned assets shall be carried out in accordance with relevant regulations, e.g. the Interim Administrative Measures for the Transfer of State-own Property Rights of Enterprises (Order No. 3 of the State-owned Assets Supervision and Administration Commission and the Ministry of Finance).

(16) In the case of Transforming Entities being cancelled, all of their assets shall be subject to verification and disposal by the competent authorities and the Ministry of Finance. 

The aforementioned issues are hereby notified. Issues arising from the implementation process shall be promptly reported to the Ministry of Finance, so that relevant operations will be improved on a constant basis. 

Ministry of Finance

July 7, 2009

    四、国有资产划转

  15.转制过程中相关事业单位进行国有资产划转的，应根据《事业单位财务通则》（财政部令第8号）、《中央级事业单位国有资产处置管理暂行办法》（财教[2008]495号）等有关规定执行。转制单位转制后进行国有资产无偿划转的，应根据《企业国有产权无偿划转管理暂行办法》（国资发产权（2005）239号）、《关于企业国有资产办理无偿划转手续的规定》（财管字[1999]301号）等有关规定执行;进行国有资产有偿转让的，应根据《企业国有产权转让管理暂行办法》（国资委、财政部令第3号）等有关规定执行。

  16.被撤销的转制单位，全部资产由主管部门和财政部门核准处理。

  以上事项，特此通知。执行中如遇任何问题，请及时向我部反映，以便进一步完善此项工作。

  财政部

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