Chapter 1 General Provisions Article 1 In order to strengthen the management of state-owned assets, correctly reflect the value of state-owned assets, maintain the safety and integrity of state-owned assets, and protect the legitimate rights and interests of owners, operators and users of state-owned assets, These Measures are formulated in accordance with the "Measures for the Assessment and Management of State-owned Assets" promulgated by the State Council in 1991. Article 2 The state-owned assets referred to in these Measures include national party and government agencies at all levels, social groups, institutions, and enterprise units in our city (including various forms of domestic joint ventures, collective enterprises, Sino-foreign joint ventures, and our city’s embassy offices in Hong Kong and Macao). Overseas enterprises) possess fixed assets, current assets, intangible assets and other assets in accordance with the law or formed as a result of state capital investment and investment income, or obtained as a result of receiving gifts. Article 3 Regarding the assessment of state-owned assets, if there are other provisions in the State Council’s Measures for the Administration of State-owned Assets Assessment or other laws and regulations, such provisions shall prevail. Article 4 The economic activities referred to in these Measures refer to the situations listed in Articles 3 and 4 of the Measures for the Administration of State-owned Assets Assessment. The content and meaning are as follows:
(1) Asset transfer refers to the economic behavior of the state-owned asset possessing unit transferring non-whole assets for a fee;
(2) The overall sale of the enterprise refers to independent accounting Enterprises, or refers to the sale of branch factories, workshops, complete production lines and other integral assets within the enterprise;
(3) Enterprise joint venture is the exchange of resources, funds, equipment, technology between enterprises and units Various forms of joint operations;
(4) Enterprise liquidation refers to declaring an enterprise bankrupt and liquidating it in accordance with the provisions of the "Enterprise Bankruptcy Law of the People's Republic of China", or refers to declaring an enterprise bankrupt and liquidating it in accordance with the provisions of the "Enterprise Bankruptcy Law of the People's Republic of China". Relevant provisions refer to the liquidation of the assets of an enterprise that is reorganized, merged or revoked as a legal person; or refers to the winding up and liquidation of the termination of economic activities as stipulated in the enterprise license contract, contract or agreement;
(5) Enterprise merger refers to a Enterprises take over the property rights of other enterprises for a fee in the form of assuming debts, purchasing, demutualizing, etc., causing the merged party to lose its legal person status or change its legal entity; An economic act in which a unit's certain assets are pledged as material guarantees to obtain credit loans;
(7) Guarantee means that a state-owned asset possessing unit uses certain assets of its own unit to guarantee the economic activities of other units, and Economic behavior that bears responsibility for economic losses. Chapter 2 Organization and Management Article 5 The municipal and county state-owned assets management departments are responsible for organizing and supervising the evaluation of state-owned assets in our city in accordance with the authority of state-owned assets management. The Municipal State-owned Assets Management Office is responsible for organizing and coordinating the city-wide assessment work and guiding the state-owned assets assessment work of counties and districts. Article 6 Asset appraisal firms, accounting firms, and audit firms with legal person qualifications (hereinafter collectively referred to as asset appraisal firms) that hold a state-owned assets appraisal qualification license issued by the provincial administrative department for state-owned assets management and are registered with the industrial and commercial administrative department Asset appraisal agency) can accept the entrustment of the possessing unit, engage in state-owned asset appraisal business, and bear legal responsibility. Article 7 The entrusting party that entrusts an appraisal agency to conduct appraisal is generally a state-owned asset possessing unit. It may also be the owner of the asset or, with the consent of the possessing unit, other parties involved in economic activities related to the assets being evaluated. Article 8 When there is a dispute between parties involved in an economic act regarding the entrusted asset appraisal agency, the state-owned assets management department may designate an asset appraisal agency acceptable to both parties to conduct the appraisal. For any major asset appraisal project, the municipal state-owned assets management department may directly designate an asset appraisal agency to conduct the appraisal. Article 9 When the occupying unit entrusts an asset appraisal agency to conduct asset appraisal, it shall truthfully provide relevant information and information, and the asset appraisal agency shall keep the relevant information and information provided by the occupying unit confidential. Article 10 The evaluation results of state-owned assets shall be confirmed by the state-owned assets management administrative department at the same level in accordance with relevant national and provincial regulations. Chapter 3 Assessment Procedures Article 11 In principle, the application for asset assessment projects shall be made by the unit possessing state-owned assets. In special circumstances, the application may also be made by other parties involved in economic activities. The assessment of state-owned assets of joint ventures and joint-stock operating units shall generally be declared by the main unit. It can also be submitted jointly by all parties to joint ventures or joint ventures. Before filing, it must be approved by the competent authorities of the joint venture parties (or approved by the company's board of directors). Article 12 The asset evaluation declaration form of the state-owned assets occupying unit, if there is a superior competent department, shall be sent to the state-owned assets management department after being signed by the competent department.
The project application should include the following main contents:
(1) Name, affiliation, and address of the applying unit;
(2) Evaluation purpose;< /p>
(3) Scope of assessed assets;
(4) Assessment base date;
(5) Assessment time;
(6 ) Attachments: inventory of assessed assets, accounting statements, business license, company establishment approval and articles of association and other relevant information.
The project application form should be stamped by the applying unit and accompanied by the signature of the superior authority. Article 13 The state-owned assets management department shall review the application for asset appraisal project within ten days from the date of receipt, make a decision on whether to approve the asset appraisal project, and notify the applicant unit and its competent department. Article 14 After receiving the notice of approval of asset appraisal project, the applicant unit may entrust an asset appraisal agency to appraise the assets.