Article 1 In order to strengthen the management and supervision of administrative state-owned assets, improve the management system of state-owned assets, and promote the modernization of the national governance system and governance capacity, these Regulations are formulated in accordance with the Decision of NPC Standing Committee on Strengthening the Management and Supervision of State-owned Assets.
Article 2 State-owned assets of administrative institutions refer to assets acquired or formed by administrative institutions and institutions in the following ways:
(a) the use of financial funds to form assets;
(2) Assets formed by accepting allocation, transfer or replacement;
(3) Assets donated and confirmed as state-owned;
(4) Other state-owned assets.
Article 3 The state-owned assets of administrative institutions are owned by the state, and a management system of hierarchical supervision by the government and direct control by all departments and subordinate units is implemented.
Article 4 People's governments at all levels shall establish and improve the management mechanism of administrative state-owned assets, strengthen the management of administrative state-owned assets at the corresponding level, and examine and approve major administrative state-owned assets management matters.
Article 5 The financial department of the State Council is responsible for formulating rules and regulations on the management of state-owned assets in administrative institutions, organizing their implementation, supervision and inspection, and taking the lead in compiling reports on the management of state-owned assets in administrative institutions.
The State Council administrative departments and administrative departments of relevant organs shall, jointly with relevant departments, perform the duties of state-owned assets management of central administrative institutions in accordance with laws and regulations, formulate specific systems and measures for state-owned assets management of central administrative institutions and organize their implementation, and accept the guidance, supervision and inspection of the financial department of the State Council.
Relevant departments should strengthen the management of state-owned assets of central administrative institutions, optimize management methods and improve management efficiency in accordance with the principles of responsibilities and centralized and unified classification.
Article 6 All departments shall be responsible for the management of state-owned assets of their own departments and subordinate units according to the division of responsibilities, clarify their management responsibilities, and guide and supervise the management of state-owned assets of subordinate units.
The subordinate units of each department are responsible for the specific management of the administrative state-owned assets of the unit, and establish and improve the internal control management system.
Article 7 The management of administrative state-owned assets of all departments and subordinate units shall follow the principles of safety and standardization, economy and efficiency, openness and transparency, and consistency of powers and responsibilities, and realize the unification of physical management and value management, and the combination of asset management with budget management and financial management.
Chapter II Allocation, Use and Disposal of Assets
Eighth departments and their subordinate units shall, according to the needs of performing their functions and career development according to law, combine the asset stock, asset allocation standards, performance targets and financial affordability to allocate assets.
Article 9 All departments and subordinate units shall reasonably choose the way of asset allocation, and conduct feasibility study and collective decision-making on major asset allocation matters. Assets with higher value shall be evaluated in accordance with the relevant provisions of the state and go through the examination and approval procedures.
Asset allocation includes transfer, purchase, construction, lease and donation.
Tenth people's governments at or above the county level shall organize the establishment and improvement of asset allocation standard system, and define the allocation standards such as quantity, value, grade and minimum service life.
Asset allocation standards should be adjusted in a timely manner in accordance with the requirements of thrift, performance and environmental protection, and according to relevant national policies, economic and social development level, market price changes, scientific and technological progress and other factors.
Eleventh departments and their subordinate units should give priority to the allocation of assets through adjustment. Can not be adjusted, you can use the purchase, construction, rental and other ways.
Twelfth administrative units of state-owned assets should be used for the needs of the unit to perform its functions.
Except as otherwise provided by law, administrative units may not use state-owned assets to invest abroad or set up profit-making organizations in any form.
Thirteenth institutions of state-owned assets should be used to ensure the development of the cause and provide public services.
Fourteenth departments and their subordinate units should strengthen the management of state-owned assets such as fixed assets, projects under construction, current assets and intangible assets, clarify management responsibilities, standardize the use process, strengthen the protection of property rights, and promote the safe and effective use of related assets.
Fifteenth departments and their subordinate units shall clarify the post responsibilities of asset users and managers.
Asset users and managers shall perform their duties, rationally use and manage assets in accordance with regulations, and give full play to the effectiveness of assets. If an asset needs to be repaired, maintained, adjusted, updated or scrapped, the user and manager of the asset shall promptly put forward it.
When the asset user or manager changes, the asset handover procedures shall be handled in time.
Sixteenth departments and their subordinate units to accept donated assets, should be used in accordance with the agreed purpose of donation. If the donor's will is unclear or has no agreed purpose, it shall be used as a whole.
Seventeenth institutions using state-owned assets to invest abroad should be conducive to the development of the cause and realize the preservation and appreciation of state-owned assets, in line with the relevant provisions of the state, after feasibility study and collective decision-making, in accordance with the provisions of the authority and procedures.
Institutions should clarify the management responsibility of equity and related rights and interests formed by foreign investment, and bring the equity formed by foreign investment into the centralized and unified supervision system of operating state-owned assets in accordance with regulations.
Eighteenth people's governments at or above the county level and their relevant departments shall establish and improve the mechanism for the use of state-owned assets, take measures to guide and encourage the use of state-owned assets, make overall plans, and effectively promote the use of state-owned assets.
All departments and subordinate units shall promote the use of their own large-scale equipment and other state-owned assets under the premise of ensuring the safety of use, and may give reasonable compensation to suppliers.
Nineteenth departments and their subordinate units shall, according to the needs of performing their functions, career development and asset use, make collective decisions and perform examination and approval procedures, and timely dispose of administrative state-owned assets according to relevant documents such as approval of disposal matters.
Twentieth departments and their subordinate units shall auction the assets confiscated according to law or dispose of them in accordance with relevant state regulations, and all the proceeds shall be turned over to the state treasury.
Twenty-first departments and their subordinate units shall timely scrap and report the loss of the following assets:
(1) Assets that really need to be eliminated or cannot be maintained due to technical reasons and have no maintenance value;
(2) Assets involving inventory losses, bad debts and abnormal losses;
(three) assets that have exceeded their useful life and cannot meet the needs of existing work;
(4) Damage or loss of assets caused by force majeure such as natural disasters.
Twenty-second departments and their subordinate units in the event of division, merger, reorganization, revocation, change of affiliation or adjustment of some functions and business, it shall transfer the relevant state-owned assets in accordance with the relevant provisions of the state.
Article 23 The use and disposal of scientific and technological achievements held by research and development institutions and institutions of higher learning established by the state shall be carried out in accordance with the Law of People's Republic of China (PRC) on Promoting the Transformation of Scientific and Technological Achievements, the Patent Law of People's Republic of China (PRC) and relevant state regulations.
Chapter III Budget Management
Article 24 When purchasing, building and leasing assets, departments and their subordinate units shall put forward the demand for asset allocation, prepare the expenditure budget related to asset allocation, and allocate assets in strict accordance with the budget management regulations and the budget approved by the financial department.
Twenty-fifth administrative units of state-owned assets rental and disposal income, should be managed in accordance with the relevant provisions of the government non tax revenue and centralized treasury collection system.
Unless otherwise stipulated by the state, the income from the disposal of state-owned assets of public institutions shall be managed in accordance with the relevant provisions of the government's non-tax income and the centralized collection system of the state treasury.
The income from the use of state-owned assets of public institutions shall be specified by the financial department of the people's government at the corresponding level.
Twenty-sixth departments and their subordinate units shall promptly collect all kinds of asset income, and shall not overcharge, underpay, intercept, occupy, misappropriate, conceal or privately divide it in violation of state regulations.
Twenty-seventh departments and their subordinate units shall comprehensively, truly and accurately reflect the income, expenditure and stock of state-owned assets in the final accounts.
Twenty-eighth departments and their subordinate units shall, in accordance with state regulations, establish a performance management system for state-owned assets, establish and improve performance indicators and standards, and carry out performance management of state-owned assets in an orderly manner.
Twenty-ninth people's governments at or above the county level shall, when investing in the construction of public infrastructure, implement the sources of funds according to law, strengthen budget constraints, guard against government debt risks, and clarify the responsible units for the management and maintenance of public infrastructure.
Chapter IV Basic Management
Thirtieth departments and their subordinate units shall, in accordance with the provisions of the state, set up administrative state-owned assets ledger, and conduct accounting in accordance with the unified accounting system of the state, and shall not form off-balance sheet assets.
Article 31 Where all departments and subordinate units allocate assets by way of construction, they shall go through the formalities of asset delivery in time after the completion and acceptance of the construction project, and handle the final financial accounts of completion within the prescribed time limit, which shall not exceed 1 year at the longest.
All departments and subordinate units shall confirm the asset value of construction projects that have been delivered but not yet completed in accordance with the unified accounting system of the state.
Thirty-second departments and their subordinate units may, according to the needs, organize experts to evaluate the assets that cannot be confirmed by accounting, and take this as the basis to reflect the assets.
Thirty-third departments and their subordinate units shall clarify the post responsibilities of asset maintenance, maintenance and repair. If the loss of assets is caused by improper use or untimely maintenance, it shall be liable according to law.
Thirty-fourth departments and their subordinate units shall regularly or irregularly carry out asset inventory and reconciliation. In case of asset inventory surplus or loss, it shall be handled in accordance with the relevant provisions of the financial, accounting and asset management systems to ensure that the accounts are consistent with the facts and the accounts are consistent.
Thirty-fifth departments and their subordinate units shall timely write off the relevant asset ledger information and conduct accounting treatment at the same time.
Thirty-sixth unless otherwise stipulated by the state, all departments and their subordinate units shall, in accordance with the relevant provisions of the state, transfer, auction, replacement and foreign investment of administrative state-owned assets.
If the state-owned assets of administrative institutions are sold or leased in a market-oriented way, they can be carried out through the corresponding public resource trading platform in accordance with relevant regulations.
Thirty-seventh in any of the following circumstances, all departments and their subordinate units shall conduct an inventory of administrative state-owned assets:
(a) according to the deployment requirements of the government at the same level;
(two) the occurrence of major asset allocation, transfer and division, merger, reorganization, cancellation, change of affiliation, etc. ;
(3) Damage or loss of assets caused by force majeure such as natural disasters;
(4) Accounting information is seriously distorted;
(5) Significant changes have taken place in the unified accounting system of the state, involving major changes in the accounting methods of assets;
(6) Other circumstances in which an asset inventory should be conducted.
Thirty-eighth departments and their subordinate units shall perform the examination and approval procedures in accordance with the provisions of the financial department of the State Council.
Thirty-ninth departments and their subordinate units in the asset inventory found inconsistent accounts, accounts and things, it should find out the reasons and explain, and along with the inventory results to perform the examination and approval procedures. All departments and subordinate units shall timely adjust the asset ledger information according to the examination and approval results, and conduct accounting treatment at the same time.
If the assets are damaged or lost due to the reasons of the user or manager of the assets, the relevant responsibilities shall be investigated according to law.
Fortieth departments and their subordinate units shall handle the assets that need to be registered in time according to law. For administrative state-owned assets with accounting records but incomplete warrants, they may apply to the relevant competent departments of the government at the same level to confirm the ownership of the assets and register the ownership in time.
Article 41 Asset disputes between departments and subordinate units, and between departments and subordinate units and other units and individuals shall be settled through consultation in accordance with relevant laws and regulations.
Forty-second the State Council municipal finance department shall establish a national administrative state-owned assets management information system, implement online asset management, and realize information sharing.
Chapter V Asset Report
Article 43 The State establishes a reporting system for the management of state-owned assets in administrative institutions.
The State Council reported to the NPC Standing Committee on the management of state-owned assets in China's administrative institutions.
The local people's governments at or above the county level shall, in accordance with the provisions, report to the Standing Committee of the people's congress at the corresponding level on the management of administrative state-owned assets.
Forty-fourth administrative state-owned assets management report, mainly including the total assets and liabilities, the establishment and implementation of relevant management systems, asset allocation, use, disposal and efficiency, as well as the promotion of management system and mechanism reform.
The management of administrative state-owned assets is open to the public in accordance with the relevant provisions of the state.
Forty-fifth departments subordinate units shall prepare the annual report on the management of administrative state-owned assets, and submit it to the relevant departments step by step.
All departments shall prepare their own administrative state-owned assets management reports and submit them to the finance department of the government at the corresponding level.
Article 46 The financial department of the local people's government at or above the county level shall summarize the management of state-owned assets at the corresponding level and at the lower level every year and submit it to the financial department of the government at the corresponding level and at the next higher level.
Chapter VI Supervisors
Article 47 The people's governments at or above the county level shall accept the supervision of the people's congresses at the corresponding levels and their standing committees on the management of administrative state-owned assets, organize the implementation of the rectification requirements put forward by the people's congresses at the corresponding levels and their standing committees for deliberation, and report the rectification to the people's congresses at the corresponding levels and their standing committees.
The people's governments of townships, nationality townships and towns shall accept the supervision of the people's congresses at the corresponding levels on the management of administrative state-owned assets.
Forty-eighth people's governments at or above the county level shall supervise the management of administrative state-owned assets of lower-level governments. The lower level government shall organize the implementation of the regulatory requirements put forward by the higher level government and report the implementation to the higher level government.
Article 49 The financial department of the people's government at or above the county level shall supervise and inspect the management of administrative state-owned assets of all departments at the same level and their subordinate units, and disclose the inspection results to the public according to law.
Article 50 The auditing department of the people's government at or above the county level shall supervise the management of administrative state-owned assets through auditing according to law.
Fifty-first departments should establish and improve the supervision and management system of administrative state-owned assets, and supervise the management of administrative state-owned assets in their own industries according to their duties.
The subordinate units of all departments shall formulate the internal control system of administrative state-owned assets to prevent and control the management risks of administrative state-owned assets.
Fifty-second citizens, legal persons or other organizations have the right to report and accuse violations of these regulations to the relevant departments. The relevant departments that accept reports and complaints shall handle them according to law, and keep confidential the informants and complainants.
No unit or individual may suppress or retaliate against informants or accusers.
Chapter VII Legal Liability
Fifty-third departments and their subordinate units have one of the following acts, shall be ordered to make corrections, if the circumstances are serious, the directly responsible person in charge and other directly responsible personnel shall be punished according to law:
(a) the allocation, use and disposal of state-owned assets have not gone through collective decision-making or approval procedures as required;
(two) the allocation of state-owned assets beyond the standard;
(3) Failing to go through the formalities of adjustment, allocation, transfer and handover of state-owned assets in accordance with regulations;
(four) failing to perform the procedures of auction, declaration and disclosure of state-owned assets in accordance with the provisions;
(five) failing to handle the final financial accounts of the completion of the construction project within the prescribed time limit;
(6) Failing to conduct an inventory of state-owned assets in accordance with regulations;
(seven) failing to set up a ledger of state-owned assets in accordance with the provisions;
(eight) failing to prepare and submit the state-owned assets management report in accordance with the provisions.
Fifty-fourth departments and their subordinate units have one of the following acts, shall be ordered to make corrections, confiscate the illegal income, if the circumstances are serious, the directly responsible person in charge and other directly responsible personnel shall be punished according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:
(a) illegal possession and use of state-owned assets or the use of fraud and other means to dispose of state-owned assets at low prices;
(two) in violation of the provisions of the use of state-owned assets for foreign investment or the establishment of profit-making institutions;
(3) Failing to evaluate the state-owned assets in accordance with the provisions, thus causing the loss of national interests;
(four) other acts that cause the loss of state-owned assets in violation of the provisions of these regulations.
Fifty-fifth departments and their subordinate units that violate the budget management regulations in the management of state-owned assets shall be investigated for responsibility in accordance with the Budget Law of the People's Republic of China and its implementing regulations, the Regulations on Penalties and Punishment for Financial Violations and other laws and administrative regulations.
Article 56 If the staff of various departments and their subordinate units abuse their powers, neglect their duties, engage in malpractices for selfish ends or waste state-owned assets in the management of state-owned assets, the relevant departments shall give sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Chapter VIII Supplementary Provisions
Fifty-seventh unless otherwise stipulated by the state, the management of administrative state-owned assets directly controlled by social organizations shall be implemented with reference to these regulations.
Fifty-eighth administrative state-owned assets of monetary management, in accordance with the relevant provisions of the budget management.
These provisions shall not apply to the asset management of wholly-owned enterprises or holding enterprises invested by institutions and institutions that implement the enterprise financial accounting system abroad.
Fifty-ninth specific measures for the administration of public infrastructure, government reserves, state-owned cultural relics and other administrative state-owned assets shall be formulated by the the State Council Municipal Finance Department in conjunction with relevant departments.
Article 60 The management of administrative state-owned assets directly under the jurisdiction of the China People's Liberation Army and the Chinese People's Armed Police Force shall be implemented in accordance with the relevant regulations of the Central Military Commission (CMC).
Article 61 These Regulations shall come into force as of April 1 20265438.