Interim Measures for Risk Management of Institutions Providing Financing Guarantee for SMEs

中小企业融资担保机构风险管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Jin [2001] No. 77

Promulgating Date: 03/26/2001

Effective Date: 03/26/2001

颁布机关: 财政部

文      号: 财金[2001]77号

颁布时间: 03/26/2001

实施时间: 03/26/2001

 

  Article 1   These Measures are hereby formulated pursuant to the relevant laws and regulations of the State in order to regulate and strengthen the administration of institutions providing financing guarantee services for SMEs, to guard against and control guarantee risks, and to expedite the progress of financing guarantee.

       第一条  为了规范和加强中小企业融资担保机构管理,防范和控制担保风险,促进中小企业融资担保工作积极稳妥地开展,根据国家有关法律法规,制定本办法。

  Article 2    For the purpose of these Measures, institutions providing financing guarantee for SMEs (hereinafter referred to as "guarantee institutions") refer to the government-funded financing guarantee institutions (including those jointly funded by the governments and other contributors) targeting SMEs.

       第二条  本办法所称中小企业融资担保机构(以下简称担保机构)是指政府出资(含政府与其它出资人共同出资)设立的以中小企业为服务对象的融资担保机构。

  Article 3   The registration of guarantee institutions that are to be incorporated shall be subject to the laws and relevant provisions.

Guarantee institutions are allowed to operate business after completing such registration.

       第三条  设立担保机构需要依照法律及有关规定办理注册。

    担保机构经注册后可开展业务。

  Article 4    Guarantee institutions shall establish and refine the corporate governance structure and the internal organizational structure thereof.

Guarantee institutions are encouraged to take the form of corporations.

Guarantee institutions for which it is difficult to adopt the corporate form, at present, shall be gradually regulated pursuant to the above-mentioned requirements until they are in a position to do so.

       第四条  担保机构应建立完善的法人治理结构和内部组织结构。

    鼓励担保机构采取公司形式。

    目前难以采取公司形式的担保机构,应按照上述要求逐步规范,在条件成熟时改组为公司。

  Article 5   Guarantee institutions shall be independent in terms of operation and accounting, and shall conduct evaluations and make decisions on guarantied projects at their own discretion.

Guarantee institutions are entitled to decline instructions from administrative authorities at all levels for providing guarantees for specific projects.

       第五条  担保机构应自主经营,独立核算,依照规定对担保项目自主进行评估和做出决策。

    担保机构有权不接受各级行政管理机关为具体项目提供担保的指令。

  Article 6   Guarantee institutions shall open a specific account for entrusted guarantee funds and separate such funds for businesses thereof for their own management and accounting.

       第六条  担保机构应为受托运作的担保基金设立专门帐户,并将担保基金与担保机构自身业务分开管理核算。

Article7   When charging guarantee fees, guarantee institutions may exercise a floating rate which corresponds to the levels of risks for guarantied projects, and said rate shall remain within 50% of the bank's loan rate of the corresponding period in order to relief the burden of SMEs, on average.

       第七条  担保机构收取担保费可根据担保项目的风险程度实行浮动费率,为减轻中小企业负担,一般控制在同期银行贷款利率的50%以内。

Article 8    The guarantee liability amount provided by guarantee institutions for an individual enterprise shall not exceed 10% of their own invested capital to the maximum; the balance of the guarantee liability amount shall basically not be more than five times the invested capital of such institutions and no more than ten times the same to the maximum.

       第八条  担保机构对单个企业提供的担保责任金额最高不得超过担保机构自身实收资本的10%;担保机构担保责任余额一般不超过担保机构自身实收资本的5倍,最高不得超过10倍。

Article 9    The business scope of guarantee institutions mainly covers: 1) guarantee and re-guarantee for SMEs which conduct financing activities by such means including, but not limited to, applying to financial institutions for loans, discount on notes, and financing leasing; and 2) other businesses related to guarantee and fund operation as approved by competent financial authorities.

Guarantee institutions shall not engage in financial activities involving deposits and loans, or financial credit businesses.

       第九条  担保机构的业务范围主要是:对中小企业向金融机构贷款、票据贴现、融资租赁等融资方式提供担保和再担保,以及经主管财政部门批准的其它担保和资金运用业务。

    担保机构不得从事存、贷款金融业务及财政信用业务。

Article 10   Guarantee institutions shall establish cooperative relationship with loan-extending financial institutions following the principle of "sharing profits and risks", and provide guarantee for loans on a pro rata basis.

Guarantee institutions shall work closely with loan-extending financial institutions in order to exchange and acquire information about guarantied enterprises in a timely manner, intensify the supervision on guarantied enterprises and make a concerted effort to safeguard mutual rights and interests.

       第十条  担保机构要按照“利益共享,风险共担”的原则与贷款金融机构建立业务合作关系,对贷款实行比例担保。

    担保机构应与贷款金融机构密切协作,及时交换和通报投保企业的有关信息,加强对投保企业的监督,共同维护双方的权益。

Article 11   Guarantee institutions shall 1) establish a stringent guarantee assessment system, recruit or engage relevant experts in economics, laws or technology, strengthen evaluation capabilities by drawing on the advanced project evaluation system, and intensify inspection on risk assessment for guarantied projects; 2) lay more emphasis on reliable long-term customer groups, and accumulate full and accurate customer information in order to provide a reliable source of information for project evaluation; 3) carry out the efficient decision-making process to guard against blindness in this respect; 4) intensify the follow-up work on guarantied projects, refine the mechanism involving ex ante assessment, in-process monitoring, and ex post recourse and disposal regarding guarantied enterprises; and 5) strengthen internal monitoring, guard against ethical risks, and ensure legitimate operations.

       第十一条  担保机构应建立严格的担保评估制度,配备或聘请经济、法律、技术等方面的相关专业人才,采用先进的项目评价系统,提高评估能力,加强对担保项目的风险评估审查;注重建立长期、稳定的客户群,积累完整、详实的客户资料,为项目评估建立可靠的信息基础;严格执行科学的决策程序,切实防止盲目决策;加强对担保项目的跟踪,完善对投

    保企业的事前评估、事中监控、事后追偿与处置机制;强化内部监控,防范道德风险,保证合规经营。

Article 12    Guarantee institutions shall proactively take counter guarantee steps, and may require guarantied enterprises to mortgage or pledge their lawful properties (including share rights) for counter guarantee purpose.

       第十二条  担保机构应积极采取反担保措施,可要求投保企业以其合法的财产(包括股权)抵押或质押,提供反担保。

Article 13   Guarantee institutions shall withdraw undue liability reserves based on 50% of the guarantee fee for the current year; for guarantee payment, such institutions shall set aside risk provisions in a proportion of no more than 1% of the balance of the year-end unguaranteed liability amount and based on a certain proportion of the post-tax profit.

The difference-based withdrawal shall be made after accumulated risk provisions amounted to 10% of the balance of the guarantee liability amount.

       第十三条  担保机构应按当年担保费的50%提取未到期责任准备金;按不超过当年年末未担保责任余额1%的比例以及所得税后利润的一定比例提取风险准备金,用于担保赔付。

    风险准备金累计达到担保责任余额的10%后,实行差额提取。

Article 14   Guarantee institutions shall operate funds following the principle of safety, mobility, and profitability.

Guarantee institutions, once incorporated, shall withdraw deposits based on a proportion of 10% of the registered capital thereof, and deposit them in banks designated by competent financial authorities; no other institutions shall use such deposits, unless otherwise used to satisfy debts by guarantee institutions at the time of liquidation.

Risk provisions withdrawn by guarantee institutions shall be deposited in specified bank accounts.

For funds in other currencies, those no less than 80% thereof may be used for bank deposits and transactions for government bonds, financial bonds and bonds of State's key enterprises; those no more than 20% thereof, upon approval by competent financial authorities, may be used for other purposes including, among other things, securities investment fund transactions.

       第十四条  担保机构必须遵循安全性、流动性、效益性原则运用资金。

    担保机构设立后应按照其注册资本的10%提取保证金,存入主管财政部门指定的银行,除担保机构清算时用于清偿债务外,任何机构一律不得动用。

    担保机构提取的风险准备金必须存入银行专户。

    其它货币资金,不低于80%的部分可用于银行存款,以及买卖国债、金融债券及国家重点企业债券;不高于20%的部分,经主管财政部门批准,可用于买卖证券投资基金等其它形式。

Article 15   Financial authorities at all levels shall render appropriate support to the guarantee institutions which operate in compliance with these Measures.

       第十五条  各级财政部门对按照本办法规范运作的担保机构,可给予适当的支持。

Article 16    Financial authorities at all levels shall, in conjunction with relevant authorities, extend support to guarantee institutions for their anti-guarantee efforts.

       第十六条  各级财政部门应积极会同有关部门为担保机构落实反担保提供支持。

Article 17    Financial authorities at all levels shall, in conjunction with relevant authorities, inspect the business status of guarantee institutions on a regular basis, promptly solve problems by taking effective measures, and report significant issues to local governments and financial authorities at the next higher level.

       第十七条  各级财政部门应会同有关部门对担保机构的业务状况进行定期检查,对发现的问题采取有效措施及时处理,重大问题应报告当地政府和上级财政部门。

Article 18   A regular credit rating system shall be established for guarantee institutions.

On a regular basis, guarantee institutions shall engage credit rating institutions which are recognized by financial authorities, for this pursuit, and publicize the resulting outcome.

       第十八条  建立对担保机构资信的定期评级制度。

    担保机构定期聘请经财政部门认可的资信评级机构进行资信评级,并向社会公布评级结果。

Article 19   Financial authorities at all levels shall, according to the local actualities, gradually establish and refine the performance evaluation indicator system aiming at the guarantee institutions funded by local governments.

The establishment of such system shall involve the scale of financing-purpose guarantee business, commutation, asset structure, and social and economic benefits.

       第十九条  各级财政部门要结合本地的实际情况,逐步建立健全对以财政性资金出资设立的担保机构的效绩考核指标体系。

    效绩考核指标体系应综合考虑担保机构的中小企业融资担保业务规模、代偿损失、资产结构及其社会和经济效益而确定。

Article 20   Guarantee institutions shall, on a regular basis, submit balance sheets to competent financial authorities, profit and loss statements, cash flow statements, and other reports and materials; financial statements from the previous month of business, before the end of each month; the business report, the financial statement and other relevant statements of the previous year, within three months after the end of each accounting year.

Financial authorities at all levels shall effectively accomplish the collection work, classification, and analysis of guarantee-related information, and notify concerned financial institutions, or even registration authorities in charge of guarantee institutions of such work, when necessary.

       第二十条  担保机构定期向主管财政部门报送资产负债表、损益表、现金流量表以及其它报表和资料,于每月底前将上月的营业统计报表报送主管财政部门;于每一会计年度终了后3月内,将上一年度的营业报告、财务会计报告及其他有关报表报送主管财政部门。

    各级财政部门应认真做好对担保信息的收集、整理与分析工作,定期向有关金融机构,必要时可向担保机构的注册机关通报情况。

Article 21   Financial authorities at all levels shall, in conjunction with relevant authorities, regulate incorporated guarantee institutions pursuant to these Measures.

       第二十一条  对已经设立的担保机构,由各级财政部门会同有关部门按照本办法的要求进行规范。

Article 22   Provincial financial authorities shall formulate detailed rules for implementation in accordance with these Measures, and submit such to the Ministry of Finance for record.

       第二十二条  各省级财政部门根据本办法指定实施细则,报财政部备案。

Article 23   These Measures shall take effect from the date of promulgation.

       第二十三条  本办法自发布之日起施行。