(1) unit asset management department in conjunction with the unit's financial department, the technical department to review and identify, through the asset management information system (hereinafter referred to as "the system") to choose to apply for disposal of assets to form the "asset disposal application form" (see Schedule 2, applicable to fixed assets disposal application need not be filled out, respectively, according to the authority to report to the competent department, the financial department for review or approval. Asset Disposal Application Form" (see Exhibit 2, applicable to the disposal of fixed assets, non-fixed assets do not need to fill out), respectively, according to the authority to report to the competent department, the financial sector for review or approval.
(2) The unit submits a newspaper-quality letter of application for asset disposal to the competent department (referring to the administrative department, the same hereinafter) with the "Application for Disposal of Assets" signed by the leader and stamped with the official seal of the unit and the relevant information (which can be scanned and uploaded to the system as well). In case of transfer of assets without compensation, the transferring party shall submit the application.
(3) If it is approved by the competent department, the competent department will carry out the approval and system operation in accordance with the relevant regulations, and report the approval result to the finance department for record through the system; if it is approved by the finance department, the competent department will review and issue a paper opinion to report to the finance department, and at the same time, carry out the operation in the system.
(4) The financial department through the system in accordance with the relevant provisions of the review and approval or reported to issue documents for approval of asset disposal (including the "Asset Disposal Approval Results Table", Schedule 3).
(5) In addition to the infrastructure projects listed in the government investment plan or the demolition of houses and buildings as required by the relevant documents of the municipal party committee and the municipal government, the unit value of the assets exceeds RMB 50,000 (referring to the original book value including RMB 50,000, the same hereinafter) and has not yet reached the stipulated serviceable life or does not have the stipulated serviceable life of the fixed assets which need to be scrapped, and the unit applying for the disposal of the assets should entrust the Technical appraisal by the technical appraisal organization determined by the finance department through government procurement (except for fixed assets that cannot be appraised by the existing appraisal organization). Housing, elevators, boilers and some of the large-scale medical equipment has been determined by the statutory appraisal institutions, in accordance with the provisions of the implementation.
Technical appraisal needs to be commissioned, should sign a commissioning agreement, a clear identification of the object, period, procedures, costs and other matters.
The appraisal report issued by the technical appraisal organization shall be used as the basis for the unit to apply to the competent department or the financial department for the scrapping of fixed assets.
(6) According to the Ministry of Finance "Interim Measures for the Management of State-owned Assets in Administrative Units" and "Interim Measures for the Management of State-owned Assets in Public Institutions" or other laws, rules and regulations require the assessment of the disposal of assets, the unit should be commissioned by the government to bidding for the determination of the asset appraisal organization to carry out an assessment of assets. The appraisal report shall be reported to the competent department or the finance department for the record, of which the appraisal report shall be reported to the finance department for approval if the value of the asset unit exceeds 5 million yuan (including 5 million yuan). The approved or filed asset appraisal report serves as a reference basis for determining the disposal price of the assets.
(7) After the approval of the financial department or the competent department, the unit shall go through the procedures of asset disposal according to the approved documents and the "Asset Disposal Approval Result Form":
① In case of gratuitous redeployment (transfer) or replacement of assets, both parties of the redeployment or replacement shall go through the formalities of transferring, among which the administrative units which are required to redeploy their assets due to institutional reforms such as abolition, merger, separation, reorganization, change of affiliation and so on shall be required to transfer their assets from the superior department for approval. Institutions shall apply to the finance department for asset transfer procedures within three months from the date of approval of institutional reform by the higher authorities.
② asset sale or replacement value of more than 100,000 yuan (including 100,000 yuan), should be commissioned in accordance with the provisions of the government bidding determined by the auction, trading organizations and securities trading system, to take the auction, bidding and other market bidding method of public disposal. It is indeed impossible to take the market bidding way of transfer, approved by the financial department can take the agreement transfer or other ways stipulated by laws, rules and regulations. The transaction price shall be based on the appraisal price of the assets. If the proposed transaction price is less than 90% of the appraisal price, it shall be reported to the competent department for reconfirmation of the transaction in accordance with the prescribed authority.
③Assets scrapped or donated, should be in accordance with the relevant provisions of the abolition of liquidation or donation procedures. Scrapped still have the use of fixed assets, should be entrusted to the government bidding to determine the auction organization public auction or disposal in accordance with the relevant provisions.
(8) The unit shall be approved or filed by the financial department in accordance with the regulations, dispose of the assets and within 20 working days after obtaining the valid certificates of the disposal results (such as the disposal income surrender bills issued by the financial department), adjust the accounts of the relevant assets and funds with the documents and valid certificates of the approval of the disposal of assets issued by the competent department or the financial department and handle the change of property rights in a timely manner.
If the unit donates assets to the outside world, it is necessary to carry out the account processing with the approval document of the financial department and the acceptance certificate issued by the donee.
(9) the financial sector that the competent authorities to apply for the record of the disposal of assets does not comply with the provisions of these measures, should be filed within 10 working days from the receipt of the application documents issued within the official opinion does not agree with the record, and require it to be corrected within a certain period of time.