Chapter 1 General Provisions Article 1 In order to strengthen the management of state-owned assets of administrative institutions, maintain the security of national property, and give full play to its use efficiency, these measures are formulated in accordance with relevant national regulations and in combination with the actual situation of this province. Article 2 State-owned assets refer to assets acquired by the state in accordance with the law, or as a result of capital investment, asset income, or acceptance of gifts. Unowned assets belong to the state. Article 3 These Measures apply to administrative agencies, public institutions and social groups within the province and outside the province (hereinafter referred to as administrative institutions). Article 4 The State-owned Assets Administration Bureau is responsible for the management of state-owned assets under the jurisdiction of the government at the same level and entrusted by the government at the higher level. Exercise the owner's representation rights over state-owned assets under the jurisdiction of the government at the same level, as well as the state-owned assets supervision and management rights, investment and income rights, and asset disposal rights that reflect the representation rights. Article 5: The state-owned assets management department shall entrust the relevant competent departments to manage the non-commercial assets of administrative institutions and the state-owned assets transitioning from non-commercial to commercial assets. The competent department should establish a strict management system to ensure the rational, effective and economical use of assets, and report the management status to the state-owned assets management department at the same level. Article 6: In order to strengthen the management of state-owned assets of administrative institutions, each unit shall establish a management agency as needed, assign full-time managers, or designate agencies and personnel to concurrently manage them.
The state-owned assets of all administrative institutions implement a management responsibility system that implements unified leadership, centralized management, hierarchical responsibility, and individual responsibility. The administrative person in charge of the unit shall bear overall leadership responsibilities, and the chief accountant or person in charge of business shall bear specific leadership responsibilities. The property and material management department is subject to the supervision and guidance of the financial accounting department in its business operations. Article 7 State-owned assets operated, managed and used by administrative institutions shall be carefully protected and shall not be destroyed or abandoned, nor shall they be illegally disposed of or transferred. Article 8: For units and individuals that violate these Measures and cause state-owned assets to be infringed or damaged, the state-owned assets management department has the right to request relevant departments to pursue their administrative, economic or legal responsibilities. Chapter 2 Scope and Classification of State-owned Assets Article 9 State-owned assets of administrative institutions include fixed assets, current assets and intangible assets as well as materials, low-value consumables, etc. Article 10 The fixed assets of administrative institutions refer to property with a unit price of more than 200 yuan, a durability of more than one year, and can be used independently, and a large number of properties with a unit price of less than 200 yuan, but a durability of more than one year, and that can be used independently. Same kind of property. Article 11 The fixed assets of administrative institutions shall be managed according to their nature, purpose and category. The primary classification of fixed assets is as follows:
1. Houses and structures;
2. Land and plants;
3. Instruments;
4. Mechanical and electrical equipment;
5. Electronic equipment;
6. Printing equipment;
7. Health and medical equipment;
8. Cultural and sports equipment;
9. Specimen models;
10. Cultural relics and displays
11. Books;
12. Tools and measuring tools
13. Furniture;
14. Bedding and clothing;
15. Livestock;
16. Office, administrative and living equipment;
17. Transportation vehicles, ships, tractors.
Each competent department can classify the fixed assets according to the actual ownership of the system, and manage and account for them according to their nature, use and specific items and equipment's second and third-level accounts. Article 12 The current assets of administrative institutions generally refer to working capital, inventory items (commodities), work-in-progress, semi-finished products, finished products, etc. Article 13 The intangible assets of administrative institutions refer to invention rights, patent rights, trademark rights, copyrights, etc. Article 14 The operating current assets and intangible assets of administrative institutions shall be accounted for and managed in accordance with relevant national regulations. Article 15 The materials and low-value consumables of administrative institutions include batches of metal and non-metal raw materials, fuels, reagents, as well as appliances, glassware, components, spare parts, and experiments that do not meet the fixed asset standards and are not within the scope of materials. Small animals etc.
Article 16 All units should strengthen the procurement, storage, use and financial management of materials and low-value consumables to strictly prevent damage, deterioration, loss and waste. Valuable and scarce items should be kept centrally and checked regularly. Chapter 3 Management Agencies and Their Responsibilities Article 17 The management and use of state-owned assets of administrative institutions shall be governed by the principles of unified leadership, decentralized, hierarchical management and combination of management and utilization. Article 18 The competent departments of administrative institutions shall carry out comprehensive management based on the management authority entrusted by the state-owned assets management department. Their responsibilities are:
(1) Conscientiously implement the national laws and regulations on state-owned assets management and guidelines and policies;
(2) Responsible for formulating the management system, methods and details of the system, supervising and inspecting, and organizing implementation;
(3) Responsible for stipulating matters within the scope of authority Approval work for the allocation, sale, loss reporting, and scrapping of state-owned assets. Article 19 The financial institutions of administrative institutions, under the guidance of the state-owned assets management department and the competent department, perform specific management functions of the state-owned assets of the unit. Their responsibilities are:
(1) Responsible for specific formulation Implement the management system, methods and details of state-owned assets;
(2) Responsible for the management of the general ledger and detailed accounts of state-owned assets;
(3) Responsible for organizing the liquidation and registration of state-owned assets , summary and daily inspection and supervision work;
(4) Handle related declaration procedures for the transfer, sale, loss reporting, scrapping and other related matters of state-owned assets;
(5) Participate in the state-owned assets of the unit Plan and manage assets, participate in feasibility studies of major construction projects and large equipment purchases, and conduct review and acceptance of completed projects and purchased equipment.