Trial Measures for the Preparation of State-owned Capital Operating Budget of the Central Government

中央国有资本经营预算编报试行办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Qi [2007] No. 304

Promulgating Date:11/20/2007

Effective Date:11/20/2007

颁布机关:财政部

文      号:财企[2007]304号

颁布时间:11/20/2007

实施时间:11/20/2007

 

  Article 1   These measures are formulated in accordance with the Opinions of the State Council on the Trial Implementation of the Budget for the Operation of State-owned Capital (Guo Fa [2007] No.26) for the purpose of regulating the preparation of the State-owned capital operating budget of the Central Government.

       第一条  为规范中央国有资本经营预算编报工作,根据《国务院关于试行国有资本经营预算的意见》(国发[2007]26号)等规定,制定本办法。

  Article 2   The trial scope of the State-owned capital operating budget of the Central Government shall cover the regulatory enterprises under the State-owned Assets Supervision and Administration Commission of the State Council and China National Tobacco Corporation (hereinafter referred to as "Central Enterprises").

       第二条  中央国有资本经营预算试行范围为国资委监管企业和中国烟草总公司(以下简称中央企业)。

  Article 3   The Ministry of Finance shall be the competent department of State-owned capital operating budget to be responsible for preparing the draft of State-owned capital operating budget of the Central Government; The State-owned Assets Supervision and Administration Commission of the State Council and China National Tobacco Corporation are the operating budget organs of State-owned capital of Central Government (hereinafter referred to as "Central Budget Organs"), which are responsible for preparing the draft of the State-owned capital operating budget of the enterprises under their administration.

       第三条  财政部为国有资本经营预算的主管部门,负责编制中央国有资本经营预算草案;国资委、中国烟草总公司为中央国有资本经营预算单位(以下简称中央预算单位),负责编制本单位所监管企业国有资本经营预算建议草案。

  Article 4   The State-owned capital operating budget of the Central Government shall be composed of budget revenues and budge expenditures. Budget revenues shall be prepared according to the enterprise State-owned capital profit obtained by the Central finance for the current year and the settled and transferred revenue of the previous year; budget expenditures shall be prepared according to the scale of budget revenue and shall not contain any deficit.

       第四条  中央国有资本经营预算由预算收入和预算支出组成。预算收入根据中央财政当年取得的企业国有资本收益以及上年结转收入编制;预算支出根据预算收入规模编制,不列赤字。

  Article 5   The operating budget revenues of State-owned capital of Central Government shall reflect the estimated receipts of State-owned capital of the enterprise in the current year and the settled and transferred revenues of the previous year, including the following items:

(1) Profit revenue, namely, the after-tax profit of the paid to the State by wholly State-owned enterprises;

(2) Bonus and dividend revenue, namely, the bonus and dividend possessed by State-controlled or State share-holding enterprises;

(3) Revenue of transfer of property, namely, the revenue out of transfer of property of wholly State-owned enterprises and the equity transfer revenue of State-owned equity of State-controlled or State share-holding enterprises;

(4) Clearance revenue, namely, the clearance revenue of the wholly State-owned enterprises and the clearance revenue of State-owned equity of State-controlled or State share-holding enterprises after deducting the clearance fee;

(5) Other operating revenue of State-owned capital; and

(6) Settled and transferred revenue of the previous year.

       第五条  中央国有资本经营预算收入反映当年企业国有资本收益预计入库数额及上年结转收入,包括以下项目内容:

    (一)利润收入,即国有独资企业按规定上交国家的税后利润;

    (二)股利、股息收入,即国有控股、参股企业国有股权(股份)享有的股利和股息;

    (三)产权转让收入,即国有独资企业产权转让收入和国有控股、参股企业国有股权(股份)转让收入;

    (四)清算收入,即扣除清算费用后国有独资企业清算收入和国有控股、参股企业国有股权(股份)享有的清算收入;

    (五)其他国有资本经营收入;

    (六)上年结转收入。

  Article 6   The operating budget revenues of State-owned capital of the Central Government shall be measured and calculated by the Central Budget Organs organized by the Ministry of Finance in accordance with the annual profit of Central enterprises, annual deployment of State-owned economy and structural adjustment programs.

       第六条  中央国有资本经营预算收入由财政部组织中央预算单位根据中央企业年度盈利情况和年度国有经济布局、结构调整计划进行测算。

  Article 7    The operating budget expenditures of State-owned capital of the Central Government shall be mainly used for covering the expenditures in the costs for State-owned enterprise reform and other expenditures according to the expenditures required by the industrial development plan, the layout and structural readjustment of State-owned economy, the development requirement of the State-owned enterprise and national strategy, and security requirement.

       第七条  中央国有资本经营预算支出主要用于:根据产业发展规划、国有经济布局和结构调整、国有企业发展要求以及国家战略、安全需要的支出,弥补国有企业改革成本方面的支出和其他支出。

  Article 8   The operating budget expenditures of State-owned capital of the Central Government can be divided into capital expenditures, cost expenditures and other expenditures according to the properties of capital use.

(1) Capital expenditures, that is, the capital expenditures for injecting State-owned capital into new enterprises, increasing capital input into existing enterprises, subscribing for equity or shares to incorporated enterprises, etc.;

(2) Cost expenditures, i.e., those used for covering the enterprise reform costs and other aspects; and

(3) Other expenditures refer to the expenditures used for social security and other aspects.

       第八条  中央国有资本经营预算支出按照资金使用性质划分为资本性支出、费用性支出和其他支出。

    (一)资本性支出,即向新设企业注入国有资本金,向现有企业增加资本性投入,向公司制企业认购股权、股份等方面的资本性支出;

    (二)费用性支出,即弥补企业改革成本等方面的费用性支出;

    (三)其他支出,即用于社会保障等方面的支出。

  Article 9    The Central Budget Organs shall prepare their operating budget draft proposal of State-owned capital in accordance with the the operating budget expenditures project plan for the State-owned capital of the Central Government put forward by the Central Enterprises under their administration.

       第九条  中央预算单位根据所监管中央企业提出的中央国有资本经营预算支出项目计划编制本单位国有资本经营预算建议草案。

  Article 10   The operating budget expenditures project plan for the State-owned capital of the Central Government shall include the following content:

(1) Preparing Report.

a. Name and main content of the project;

b. Basic status of the enterprise undertaking the project;

c. Main purposes and objectives of project implementation;

d. Capital expenditure projects shall include the basis of project approval, the project feasibility analysis, investment plan and fund raising plan of the project, project implementing progress and annual plan schedule, analysis of the economic benefit and social benefit of the project, etc.;

e. Projects of cost expenditures shall include the necessity of project approval, the specific expenditure scope of the projects, the basis and criterion of capital measurement and calculation for the projects, etc.;

f. Implementation of project performance appraisal and other relevant responsibilities; and

g. Other relevant material provided by the project undertaking enterprises.

(2) Operating budget sheet of State-owned capital of the Central Enterprises 

a. Operating budget expenditure sheet of State-owned capital of the Central Enterprises (Financial Capital Budget Statement of Enterprises Table 01), which shall reflect the relevant content of the arrangement of the operating budget expenditure of State-owned capital of the Central Enterprises;

b. Operating budget expenditure breakdown of State-owned capital of the Central Enterprises (Financial Capital Budget Statement of Enterprises Table 02), which shall reflect the breakdown of the operating budget expenditure of State-owned capital of the Central Enterprises;

c. Operating budget expenditure table of State-owned capital of the Central Enterprises (Financial Capital Budget Statement of Enterprises Table 03), which shall reflect the breakdown content of project arrangement of the operating budget expenditure of State-owned capital of the Central Enterprises.

       第十条  中央企业编制国有资本经营预算支出项目计划包括以下内容:

    (一)编制报告。

    1.项目名称及主要内容;

    2.项目承担企业基本情况;

    3.项目实施的主要目的和目标;

    4.资本性支出项目包括项目立项的依据,项目可行性分析,项目投资方案与资金筹措方案,项目实施进度与年度计划安排,项目经济效益和社会效益的分析等;

    5.费用性支出项目包括立项的必要性,项目具体的支出范围,项目资金测算依据和标准等;

    6.项目绩效考核及其有关责任的落实;

    7.项目承担企业提供的其他相关材料。

    (二)中央企业国有资本经营预算表。

    1.中央企业国有资本经营预算支出表(财资企预01表),反映企业国有资本经营预算支出安排的相关内容;

    2.中央企业国有资本经营预算支出明细表(财资企预02表),反映企业国有资本经营预算支出明细情况;

    3.中央企业国有资本经营预算支出项目表(财资企预03表),反映企业国有资本经营预算支出项目安排的明细内容。

  Article 11   Central Enterprises shall report the operating budget expenditures project plan of State-owned capital shall be reported to Central Budget Organs and send a copy thereof to the Ministry of Finance. After verification and consolidation, the Central Budget Organs shall prepare the operating budget draft proposal of State-owned capital for enterprises under their administration.

       第十一条  中央企业将国有资本经营预算支出项目计划报相关中央预算单位,同时抄报财政部。中央预算单位审核汇总后编制本单位所监管企业国有资本经营预算建议草案。

  Article 12   The operating budget draft proposal of State-owned capital prepared by Central Budget Organs shall include the following:

(1) Report Preparation.

a. The basic information of the enterprises(including the number of enterprises, operation status, industry distribution and the operation status of enterprises' State-owned capital);

b. The scale and classification of annual budget expenditures;

c. The policy objective which the operating budget expenditures of the State-owned capital shall achieve in the budget year;

d. The main basis of budget preparation; and

e. The organization and enterprise preparation status of budget preparation.

(2) The operating budget statement of State-owned capital of Central Budget Organs.

a. The operating budget expenditure statement of State-owned capital of Central Budget Organs(Financial Capital Budget Statement Table 01), which shall reflect the summary of operating budget expenditures of State-owned capital of the enterprise;

b. The operating budget expenditure breakdown of the State-owned capital of the Central Budget Organs (Financial Capital Budget Statement Table 02), which shall reflect the operating budget expenditure breakdown of the State-owned capital in the enterprise; and

c. The operating budget expenditure items statement of State-owned capital of the Central Budget Organs (Financial Capital Budget Statement Table 03), which shall reflect the operating budget expenditure items of the State-owned capital of the enterprise.

(3) The items proposal on budget expenditures of State-owned capital prepared by the Central Enterprises.

       第十二条  中央预算单位编制的国有资本经营预算建议草案包括以下内容:

    (一)编制报告。

    1.企业的基本情况(包括企业户数、经营状况、行业分布和企业国有资本经营状况等);

    2.年度预算支出规模及分类;

    3.预算年度国有资本经营预算支出所要达到的政策目标;

    4.预算编制的主要依据;

    5.预算编制的组织及企业编报情况。

    (二)中央预算单位国有资本经营预算表。

    1.中央预算单位国有资本经营预算支出表(财资预01表),反映企业国有资本经营预算支出汇总情况;

    2.中央预算单位国有资本经营预算支出明细表(财资预02表),反映企业国有资本经营预算支出明细情况;

    3.中央预算单位国有资本经营预算支出项目表(财资预03表),反映企业国有资本经营预算支出项目安排的相关内容。

    (三)中央企业编报的国有资本经营预算支出项目计划。

  Article 13   Central Budget Organs shall report their operating budget draft proposal of State-owned capital to the Ministry of Finance. After comprehensive arrangement, the Ministry of Finance shall prepare operating budget draft of State-owned capital of the Central Government according to the budget revenues and the operating budget draft of State-owned capital reported by the Central Budget Organs.

       第十三条  中央预算单位将本单位国有资本经营预算建议草案报财政部。财政部根据预算收入和中央预算单位上报的国有资本经营预算建议草案,统筹安排、综合平衡后,编制中央国有资本经营预算草案。

  Article 14   The operating budget draft of State-owned capital of the Central Government prepared by the Ministry of Finance shall include the following:

(1) Report preparation.

a. Scale of operating budget revenues and expenditures for State-owned capital in the budget year;

b. Principle and basis of budget preparation;

c. Explanation on the examination and approval of the operating budget draft of State-owned capital of the Central Budget Organs; and

d. Main budget revenues and expenditures items.

(2) Operating budget statement of State-owned capital of the Central Government.

a. Summary statement of operating budget revenues and expenditures of State-owned capital of the Central Government (Financial Capital Budget Statement of Enterprises Table 01), which shall reflect the summary of operating budget revenues and expenditures of State-owned capital of the Central Government;

b. Revenues statement of operating budget revenues and expenditures of State-owned capital of the Central Government (Financial Capital Budget Statement of Enterprises Table 02), which shall reflect the operating budget revenues of State-owned capital of the Central Government;

c. Expenditures statement of operating budget of State-owned capital of the Central Government (Financial Capital Budget Statement of Enterprises Table 03), which shall reflect the summary of operating budget expenditures of State-owned capital of the Central Government;

d. Detailed operating budget expenditure statement of State-owned capital of the Central Government (Financial Capital Budget Statement of Enterprises Table 04), which shall reflect the operating budget expenditures of State-owned capital in the enterprises administrated by Central Budget Organs;

e. Operating budget expenditure items statement of State-owned capital expenditures of the Central Government (Financial Capital Budget Statement of Enterprises Table 05), which shall reflect the corresponding content of items arrangement of operating budget expenditures of State-owned capital of the central government.

       第十四条  财政部编制的中央国有资本经营预算草案包括以下内容:(一)编制报告。

    1.预算年度国有资本经营预算收支规模;

    2.预算编制的原则和依据;

    3.对中央预算单位国有资本经营预算建议草案的审核说明;

    4.预算主要收支内容。

    (二)中央国有资本经营预算表。

    1.中央国有资本经营预算收支总表(财资预总01表),反映中央国有资本经营预算收支汇总情况;

    2.中央国有资本经营预算收入表(财资预总02表),反映中央国有资本经营预算收入情况;

    3.中央国有资本经营预算支出表(财资预总03表),反映中央国有资本经营预算支出汇总情况;

    4.中央国有资本经营预算支出明细表(财资预总04表),反映中央预算单位所监管企业国有资本经营预算支出情况;

    5.中央国有资本经营预算支出项目表(财资预总05表),反映中央国有资本经营预算支出项目安排的相关内容。

  Article 15   The Ministry of Finance incorporate the expenditure items in the operating budget proposal draft of State-owned capital submitted by Central Budget Organs into the operating budget base of State-owned capital, which are placed in order according to the importance and are subject to rolling management.

       第十五条  财政部对中央预算单位报送的国有资本经营预算建议草案中的支出项目,纳入财政部国有资本经营预算项目库,按轻重缓急排序,实行滚动管理。

  Article 16   In August each year, the Ministry of Finance shall start to prepare operating budget draft of State-owned capital of the Central Government for the next year, and issue the notice to Central Budget Organs and Central Enterprises on preparing and reporting operating budget proposal draft and expenditures items program of State-owned capital of the Central Government.

       第十六条  财政部于每年8月起,开始编制下一年度中央国有资本经营预算草案,同时向中央预算单位和中央企业下发编报年度中央国有资本经营预算建议草案和支出项目计划的通知。

  Article 17   By the end of September each year, Central Enterprises shall report the operating budget expenditure items program of State-owned capital to Central Budget Organs, and send a copy thereof to the Ministry of Finance.

       第十七条  中央企业于每年9月底以前,将编报的国有资本经营预算支出项目计划报中央预算单位,并抄报财政部。

  Article 18   By the end of October each year, Central Budget Organs shall report the operating budget proposal draft of State-owned capital to the Ministry of Finance.

       第十八条  中央预算单位于每年10月底以前,将所编制的国有资本经营预算建议草案报财政部。

  Article 19    By the end of December each year, the operating budget draft of State-owned capital of the Central Government shall be reported to the State Council by the Ministry of Finance.

       第十九条  财政部于每年12月底以前,将中央国有资本经营预算草案报国务院。

  Article 20   After the operating budget draft of State-owned capital of the Central Government is approved by the State Council, the Ministry of Finance shall make a reply to the Central Budget Organs respectively by the end of March of the budget yearconcerned; the Central Budget Organs shall make a reply to the enterprises under their respective administration within 15 working days after the reply of the Ministry of Finance, and send a copy thereof to the Ministry of Finance for filing at the same time.

       第二十条  中央国有资本经营预算草案经国务院批准后,财政部于预算执行年度3月底以前,批复各中央预算单位;中央预算单位在财政部批复本单位预算之日起15个工作日内,批复所监管企业,同时抄报财政部备案。

  Article 21   The operating budget of State-owned capital of the Central Government shall be prepared according to the financial year beginning from January 1 through December 31 of the calendar year.

       第二十一条  中央国有资本经营预算按财政年度编制,自公历1月1日至12月31日。

  Article 22    The Ministry of Finance shall be responsible for the interpretation of these Measures.

       第二十二条  本办法由财政部负责解释。

  Article 23   These Measures shall become effective from the date of issuance.

       第二十三条  本办法自印发之日起施行。