Notice of the General Office of the State-owned Assets Supervision and Administration Commission of the State Council on Strengthening and Improving Central Enterprises’ Work Concerning Financial Flash Reports

国务院国有资产监督管理委员会办公厅关于加强和改进中央企业财务快报工作有关事项的通知

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

Document Number: Guo Zi Ting Ping Jia [2011] No. 444

Promulgating Date: 06/30/2011

Effective Date: 06/30/2011

颁布机关: 国务院国有资产监督管理委员会办公厅

文   号: 国资厅评价[2011]444号

颁布时间: 06/30/2011

实施时间: 06/30/2011

All the central enterprises,

In recent years, all the central enterprises have placed strong emphasis on the work concerning financial flash reports. Their active promotion of the development of financial informatization, strengthening of the analysis and application of the financial flash reports and continuous improvement of the work system for financial flash reports have played an important role in enabling them to effectively deal with international financial crises and realize stable and relatively rapid development. In order to further strengthen the timeliness and effectiveness of the work concerning financial flash reports, strengthen the dynamic monitoring of the economic operation quality, improve the efficiency in routine financial supervision, satisfy the need for the continuous development of the State-owned assets supervision and administration work, the issues relating to the strengthening and improvement of central enterprises' work concerning financial flash reports are hereby notified as follows:

  各中央企业:

  近年来,各中央企业高度重视财务快报工作,通过积极推进财务信息化建设,强化财务快报分析应用,不断完善财务快报工作体系,为企业有效应对国际金融危机、实现平稳较快发展发挥了重要作用。为进一步增强财务快报工作的及时性和有效性,加强经济运行质量动态监测,提高日常财务监管效率,满足国有资产监督管理工作不断发展的需要,现就加强和改进中央企业财务快报工作的有关事项通知如下:

1. Strong emphasis shall be placed on the work concerning financial flash reports. All the central enterprises shall place strong emphasis on the dynamic financial monitoring work, earnestly strengthen the organization and leadership in the work concerning financial flash reports, ascertain work responsibilities, specify clearly the work requirements, strictly control the work standards, strictly guarantee the data quality, optimize the work procedures, make full use of the "Network Submission System of Central Enterprises for Financial Flash Reports " that is based on private video network, ensure the timely submission of financial flash reports and guarantee that the data is accurate and complete and the analyses are comprehensive and in-depth and shall continue to improve their respective work systems for dynamic financial monitoring.

    一、高度重视财务快报工作。各中央企业要高度重视财务动态监测工作,切实加强财务快报工作的组织和领导,落实工作责任,明确工作要求,严格工作规范,严把数据质量关,优化工作流程,充分利用基于视频专网的“中央企业财务快报网络报送系统”,确保财务快报及时报送、数据准确完整、分析全面深入,不断完善本企业财务动态监测工作体系。

2. The all-level submission shall be actively explored. Beginning from July 2011, all the central enterprises shall, on the basis of the existing work concerning financial flash reports, include all-level subsidiaries under their respective groups in the monitoring scope of financial flash reports. Enterprises with a higher level of financial informatization and submitting financial statements at all levels shall actively explore the submission of financial flash reports at all levels. With regard to enterprises having difficulty in submitting financial flash reports at all levels, a transition period shall be given. During the transition period, the important subordinate subsidiaries at all levels shall be included in the scope for submission of financial flash reports. All the central enterprises shall, based on their respective development and application of financial informatization, optimize the system for the collection of financial flash reports, improve the method of consolidating financial flash reports, and strive to ensure that all the central enterprises will be able to submit financial flash reports at all levels by the end of 2012.

    二、积极探索全级次报送。各中央企业自2011年7月开始,要在现有财务快报工作基础上将本集团所属各级子企业全部纳入财务快报监测范围。财务信息化水平较高、财务决算已经实施全级次报送的企业,财务快报要积极探索实施全级次报送;对于财务快报实施全级次报送确实存在困难的企业,给予一段时间的过渡期,过渡期内应当将所属各级重要子企业纳入财务快报范围报送。各中央企业要结合本企业财务信息化建设和应用情况,优化财务快报收集系统,完善财务快报合并方法,力争在2012年底所有中央企业实现财务快报全级次报送。

3. The timeliness of the financial flash reports shall be strengthened. All the central enterprises shall seriously handle the work such as the collection, examination and verification, consolidation and analysis of the data of their respective financial flash reports properly and shall submit to the State-owned Assets Supervision and Administration Commission (Bureau of Financial Supervision and Evaluation) their respective group consolidated data and separate data and the corresponding explanation text and analytical materials for the preceding month before the 9th day of every month. If an enterprise fails to realize the submission of financial flash reports at all levels, for the financial flash reports that shall be submitted in June and December every year, the financial flash reports at all levels shall be submitted before the 20th day of July and January of the following year respectively.

    三、增强财务快报时效性。各中央企业要认真做好本企业财务快报数据的收集、审核、合并、分析等工作,并于每月9日前将集团上月合并数据和分户数据及相应文字说明、分析材料报送国资委(财务监督与考核评价局);对于未能实现财务快报全级次报送的企业,逢6月、12月的财务快报,应当分别在7月和次年1月的20日前补充报送全级次财务快报。

4. The dynamic monitoring and analysis shall be strengthened. All the central enterprises shall further strengthen dynamic financial monitoring and early warning analysis, make full use of the benchmark data of the monitoring system of financial flash reports and, in combination of the monitoring of budget execution, conduct in-depth analysis of the status of their respective production and operation, financial position, operation quality and operation risks, etc, reveal the operation features, assess the business risks, analyze the difficulties and problems, analyze development trends and provide policy recommendation based on the changes of the international and domestic economic situations and for the leaders' reference when making decisions. The electronic documents of the relevant analytical materials shall be submitted to the State-owned Assets Supervision and Administration Commission together with the data of the financial flash reports.

    四、加强动态监测分析。各中央企业要进一步加强财务动态监测和预警分析,充分利用财务快报监测体系的指标数据,结合预算执行监控,对本企业的生产经营、财务状况、运行质量、经营风险等方面情况进行深入分析,揭示运营特点,评估经营风险,剖析困难和问题,并结合国际国内经济形势变化,分析发展趋势,提出政策建议,为领导决策提供参考。有关分析材料电子文档应随财务快报数据一并报送国资委。

5. The management system for the flash reports shall be improved. All the central enterprises shall further improve the management system for the financial flash reports, regulate the work concerning the collection, submission and analysis of, the provision of feedback to and disclosure of financial flash reports. At the same time, the management of the confidentiality of data and information shall be strengthened. The data and information provided by the State-owned Assets Supervision and Administration Commission to central enterprises as feedback, including the separate data, shall only be used by all the enterprises for internal reference and shall not be provided to external parties without the consent of the State-owned Assets Supervision and Administration Commission.

In order to encourage central enterprises to further strengthen the management of financial flash reports, improve the timeliness and effectiveness of financial flash reports and guarantee data quality, the State-owned Assets Supervision and Administration Commission will conduct special appraisal of central enterprises' work concerning financial flash reports. For the enterprises that submit in a timely manner the financial flash reports that cover comprehensive and complete scope and include high-quality data, in-depth analyses and complete information, notices shall be circulated for commendation. For the enterprises that are ineffective in relevant organizational work and fail to submit the flash reports in a timely manner, or submit the flash reporting that are incomplete in scope and include poor-quality data, notices shall be circulated for criticism and the enterprises shall not be allowed to participate in the appraisal and selection of advanced entities of central enterprises for annual financial statements.

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

June 30, 2011

   五、完善快报管理制度。各中央企业要进一步完善财务快报管理制度，规范财务快报收集、报送、分析、反馈和披露工作，同时要加强数据资料的保密管理，对国资委反馈中央企业的数据资料包括分户数据，仅供各企业内部参考使用，未经国资委同意不得对外提供。

  为推动中央企业进一步加强财务快报管理工作，提高财务快报的及时性和有效性，确保数据质量，国资委将对中央企业财务快报工作进行专项评比，对于财务快报报送及时、报送范围全面完整、数据质量高、分析深入、资料齐全的企业进行通报表扬，对于组织不力、报送不及时、快报范围不完整、数据质量较差的，予以通报批评，且不得参加中央企业年度财务决算先进单位评选工作。

国务院国有资产监督管理委员会办公厅

二○一一年六月三十日