Notice on Printing and Distributing the Measures for the Administration of State-owned Assets in Administrative Institutions
Chapter I General Provisions
Article 1 These Measures are formulated to strengthen the administration of state-owned assets in state administrative institutions, safeguard the safety and integrity of assets, improve the efficiency in the use of assets, ensure that state administrative organs perform their duties and promote the development of various undertakings.
article 2 administrative assets refer to the sum of all kinds of economic resources that are occupied and used by administrative institutions, legally recognized as owned by the state and can be measured in money. Including assets allocated by the state to administrative institutions, assets formed by administrative institutions using state-owned assets to organize income in accordance with national policies, as well as donations and other assets recognized by law as state-owned.
the forms of administrative assets are current assets, long-term investments, fixed assets, intangible assets and other assets.
Article 3 The main tasks of administrative asset management are: to establish and improve various rules and regulations; Clarify the relationship between property rights and implement property rights management; Ensure the safety and integrity of assets; Promote the rational allocation and economical and effective use of assets; Pay for the use of operating assets and supervise their preservation and appreciation.
Article 4 The contents of administrative assets management include: registration, definition, change and dispute mediation of property rights; The use, disposal, evaluation, statistical reporting and supervision of assets; Inform the finance at the same level, etc.
article 5 the state adheres to the principle of separation of ownership and use right in the management of administrative assets, and implements a management system of unified state ownership, graded supervision by the government, and possession and use by units.
chapter ii management organization and its responsibilities
article 6 the state-owned assets management department is the functional organization of the government specializing in the management of state-owned assets. The central and local state-owned assets management departments at all levels shall, in accordance with the principle of unified policy and hierarchical management, implement comprehensive management of administrative assets under the jurisdiction of the government at the corresponding level. Main responsibilities are:
(1) to implement the laws, regulations, guidelines and policies of the state on the management of state-owned assets;
(2) to formulate rules and regulations on the management of administrative assets in conjunction with the financial department, and organize their implementation, supervision and inspection;
(3) to be responsible for organizing the property right registration, inventory statistics, asset evaluation and dispute mediation of administrative assets; And in conjunction with the financial sector for examination and approval of property rights changes and asset disposal.
(4) to supervise the examination and approval of operating assets and the assessment of maintaining and increasing the value in conjunction with the financial department;
(5) report to the government at the same level, the financial department and the state-owned assets management department at a higher level.
article 7 the state-owned assets management institutions of all competent departments shall uniformly supervise and manage the state-owned assets occupied and used by their subordinate administrative institutions. Main responsibilities are:
(1) to implement laws, regulations and systems related to the management of state-owned assets;
(2) To be responsible for formulating the asset management measures of the department, and organizing the implementation, supervision and inspection;
(3) to be responsible for organizing the asset inventory, registration, statistical summary and daily supervision and inspection of the department;
(4) to be responsible for approving the allocation, transfer, loss reporting and scrapping of assets within the prescribed authority;
(5) to be responsible for the audit of operating assets and the supervision and management of maintaining and increasing the value;
(6) Be responsible to the state-owned assets management department and the financial department at the same level and report their work;
article 8 the state-owned assets management institutions of administrative institutions shall uniformly implement specific management of the assets possessed and used by their own units. Main responsibilities are:
(1) to formulate and organize the implementation of specific measures for the management of state-owned assets in this unit according to the regulations on the management of state-owned assets at higher levels;
(2) Be responsible for the account and card management of assets;
(3) Be responsible for the asset inventory, registration, statistical report and daily supervision and inspection of the unit;
(4) to handle the procedures of asset allocation, transfer, loss reporting, scrapping and other reporting and approval;
(5) Be responsible for the rational allocation of assets, and participate in daily management such as equipment procurement, acceptance and warehousing, maintenance and capital construction completion acceptance;
(6) to be responsible for the demonstration of the business projects to be set up by the unit, to fulfill the declaration procedures for assets investment, and to supervise and manage the assets put into operation by investors;
(7) Be responsible to the competent department and report the work.
chapter iii registration of property rights
article 9 registration of property rights of administrative assets is a legal act that the state-owned assets management department registers administrative assets on behalf of the state, and confirms the state's ownership of state-owned assets and the possession and use of state-owned assets by administrative institutions according to law. The State-owned Assets Property Right Registration Certificate issued by the state-owned assets management department is the legal certificate that the state enjoys the ownership of the state-owned assets occupied by administrative institutions.
article 1 all administrative institutions that possess and use state-owned assets, regardless of whether they are included in the budget management or not, and what form of budget management is implemented, must declare to the state-owned assets management department and go through the formalities of property right registration.
article 11 the competent authorities for the registration of property rights of administrative assets are the state administration of state-owned assets and local state-owned assets management departments at all levels. State-owned assets management departments at all levels are responsible for the registration of property rights of state-owned assets in administrative institutions at the corresponding level. When necessary, the state-owned assets management department may entrust the competent department to register.
article 12 the registration of property rights of administrative assets includes the establishment of property rights registration, the change of property rights registration and the cancellation of property rights registration.
a newly established administrative institution shall, within 3 days after its formal establishment, report to the state-owned assets management department at the same level or the entrusted competent department and go through the formalities of property right registration.
if an administrative institution is divided, merged, restructured or cancelled, and its affiliation, name, address and person in charge of the unit are changed, and the total amount of state-owned assets exceeds a certain proportion, it shall, within 3 days after the approval of the competent department or the examination and approval authority, report to the state-owned assets management department at the same level or go through the formalities of changing property rights registration or canceling property rights registration.
the property right registration of administrative assets shall be subject to an annual inspection system, which shall be conducted once a year. Administrative institutions should fill in the annual inspection registration certificate on the basis of carefully checking the stock of assets at the end of the year.
Article 13 The main contents of the property right registration of administrative assets are:
(1) the name of the unit;
(2) domicile;
(3) the person in charge of the unit;
(4) form of budget management;
(5) the competent department;
(6) total assets of the unit;
(7) Total state-owned assets;
(8) others.
article 14 state-owned assets management departments at all levels shall regularly report the registration of property rights of state-owned assets occupied and used by administrative institutions at the same level to the state-owned assets management departments at higher levels, and send a copy to the financial departments at the same level.
article 15 the state-owned assets management departments at all levels may suggest the competent department or the financial department to stop or delay the allocation of relevant funds to administrative institutions that fail to fill in the property right registration according to the prescribed requirements.
Article 16 State-owned assets management departments at all levels shall properly keep the property right registration forms of administrative institutions, establish the property right registration files of administrative institutions, and understand and master the changes in the stock of state-owned assets of administrative institutions.
chapter iv use of assets
article 17 administrative institutions should conscientiously do a good job in the daily management of assets, establish and improve the management system, and implement the responsibility of asset management to relevant departments and individuals.
article 18 administrative institutions should make regular inventory of the state-owned assets they possess and use, so as to ensure that the financial background is clear, the accounts are consistent, the accounts are consistent with the cards, and the accounts are consistent with the facts, so as to prevent the loss of assets.
article 19 administrative institutions should optimize asset allocation, make the best use of everything and give full play to the maximum efficiency of asset use. For long-term idle assets, the competent department, the state-owned assets management department and the financial department have the right to adjust and dispose of them after consultation. Refuse to adjust the disposal, the state-owned assets management department should suggest the financial department or the competent department to slow down or stop the allocation of relevant funds.
chapter v conversion of non-operating assets into operating assets
article 2 non-operating assets refer to assets occupied and used by administrative institutions to complete state administrative tasks and carry out business activities. Operating assets refer to the assets used by administrative institutions to engage in production and business activities in accordance with relevant state policies and regulations on the premise of ensuring the normal work of their own units.
Article 21 The main ways of converting non-operating assets into operating assets are as follows:
(1) Using non-operating assets as initial investment, obtaining the Business License of Enterprise Legal Person from the administrative department for industry and commerce, and establishing an economic entity with the qualification of enterprise legal person;
(2) using non-operating assets for foreign investment, shareholding, joint venture and joint venture;
(3) using non-operating assets as registered capital, obtaining a Business License from the administrative department for industry and commerce, and establishing a subsidiary business unit without legal person status;
(4) leasing or lending out non-operating assets;
(5) The state-owned assets management department and other methods approved by the financial department.
article 22 when non-operating assets are converted into operating assets, they shall be evaluated in accordance with the administrative measures for the evaluation of state-owned assets, and their value shall be verified as the capital invested by the state, which shall be used as the assessment basis for maintaining and increasing the value of this part of state-owned assets.
Article 23 An administrative institution needs to apply for converting non-operating assets into operating assets, which shall be examined and verified by the competent department and reported to the state-owned assets management department at the same level for approval; One-time assets converted into business, the value of which is relatively large, shall be reported to the finance department at the same level for approval.
to set up an economic entity with legal person status with non-operating assets, it is necessary to hold the approval document of the competent department, the financial statements of the investor, the asset appraisal confirmation certificate or the asset certificate issued by the competent department, and go through the property right registration formalities with the state-owned assets management department at the same level. The competent department shall not issue perjury when issuing asset certificates.
anyone who gives false testimony, once found out, the state-owned assets management department will take back the property right registration form, cancel his qualification for property right registration, and notify the administrative department for industry and commerce to prove that his credit is invalid.
article 24 when converting non-operating assets of administrative institutions into operating assets, the principle of paid use should be adhered to, and a certain proportion of state-owned assets occupation fee should be levied based on the total amount of state-owned assets actually occupied. The occupation fee collected shall be used for the renovation of fixed assets of administrative institutions.
State-owned assets management departments at all levels have the right to supervise and inspect the economic benefits and income distribution of administrative institutions' non-operating assets, and correct existing problems in time.
article 25 when the non-operating assets of an administrative institution are converted into operating assets, the state-owned nature of the assets remains unchanged, and unless otherwise stipulated by the state, state-owned assets may not be used to set up collective enterprises.
article 26 the operating enterprises established by administrative institutions with the qualification of enterprise legal person shall be supervised in accordance with the regulations on property supervision of state-owned enterprises.
Chapter VI Disposal of Assets and Mediation of Property Rights Disputes
Article 27 When an administrative institution disposes of assets (including allocation, transfer, loss reporting and scrapping, etc.), it shall report to the competent department or the finance and state-owned assets management department at the same level, and go through the examination and approval procedures, and shall not dispose of them at will without approval.
(1) The disposal of fixed assets occupied and used by central-level administrative institutions is above the prescribed standards (the specific prescribed standards shall be separately formulated by the State Administration of State-owned Assets in conjunction with the Ministry of Finance or authorized relevant departments) and reported to the State Administration of State-owned Assets in conjunction with the Ministry of Finance for approval; The examination and approval authority below the prescribed standards shall be decided by the competent department.
(2) provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning may, according to the actual situation in their respective regions, stipulate the examination and approval authority for the disposal of fixed assets.
article 28 the transfer of assets above the prescribed standards must be evaluated.
article 29 the income from the disposal of administrative assets belongs to the state and shall be implemented according to the relevant regulations of the financial department.
Article 3 State-owned assets management departments at all levels shall be responsible for the mediation of property rights disputes in administrative institutions within their jurisdiction. Mediation work shall be carried out in accordance with the relevant measures for mediation of property rights disputes formulated by the State Administration of State-owned Assets.
Chapter VII Reporting System of Assets
Article 31 Administrative institutions shall report the occupied assets on a regular basis in strict accordance with the format and contents of statements stipulated by the state-owned assets management department. Direct management of state-owned assets, directly report to the state-owned assets management department; If entrusted management is implemented, it shall be reported to the competent department, which shall summarize it and report it to the state-owned assets management department at the same level.
article 32 when submitting statements, administrative institutions shall ensure that the contents are complete and the figures are accurate, and at the same time make a written analysis and explanation on the changes, use and balance of state-owned assets.
article 33 local state-owned assets management departments at all levels shall, in accordance with the prescribed time and requirements, prepare summary statements and analysis notes, report them to the state-owned assets management department at a higher level, and send a copy to the finance department at the same level as a reference for the preparation of the next year's financial budget.
Article 34 The State Administration of State-owned Assets is responsible for compiling and summarizing the asset statements of administrative institutions throughout the country, and at the same time, sending a copy to the Ministry of Finance as a reference for arranging the financial budget for the next year.
article 35 the format and reporting requirements of statistical statements of administrative assets shall be formulated separately by the state-owned assets administration bureau.
Chapter VIII Responsibilities
Article 36 Administrative assets are an important part of state-owned assets. Management departments at all levels, asset users and staff have the obligation and responsibility to make good use of state-owned assets and safeguard their safety and integrity according to law.
Article 37 State-owned asset management departments at all levels shall be ordered by the government at the same level to make corrections if they commit any of the following acts in the asset management of administrative institutions, and the leaders in charge and the persons who are directly responsible shall be held accountable by the competent authorities at higher levels or their units:
(1) Failing to perform their duties as required, causing serious loss or waste of assets, failing to reflect or make suggestions, and failing to take corresponding management measures;
(2) Failing to act in accordance with relevant laws and regulations and abusing power in property management, resulting in serious consequences.
Article 38 If the competent department commits any of the following acts in the asset management of administrative institutions, the state-owned assets management department has the power and responsibility to correct it, and proposes to hold the leaders in charge and the persons directly responsible accountable:
(1) Failing to relax asset management according to the requirements of their duties, resulting in serious consequences;
(2) approving the change of property rights without the prescribed authority;
(3) failing to reflect, report or take corresponding management measures for the loss of assets under its jurisdiction.
Article 39 The state-owned assets management department and the competent department have the right to order the units that possess and use administrative assets to make corrections if they commit any of the following acts, and the authorities at higher levels or the units to which they belong shall hold the leaders in charge and the persons who are directly responsible accountable according to their management authority:
(1) Failing to meet the requirements of their duties, resulting in heavy losses of assets;
(2) failing to register the property right truthfully, filling in the asset statement or concealing the real situation;
(3) transferring or disposing of assets and using them for business investment without authorization;
(4) practicing fraud, occupying assets under various names and using authority for personal gain;
(5) failing to supervise and manage the assets used for business investment seriously, failing to fulfill the rights and interests of investors and collecting the proceeds from assets.
Article 4 State-owned assets management departments, competent departments and administrative undertakings