Article 1 In order to standardize and strengthen the management of state-owned assets in public institutions, safeguard the safety and integrity of state-owned assets, rationally allocate and effectively utilize state-owned assets, safeguard and promote the development of various undertakings, and establish a state-owned assets management system in public institutions that meets the requirements of the socialist market economy and public finance, these measures are formulated in accordance with the relevant provisions of the State Council.
article 2 these measures are applicable to the state-owned assets management activities of various institutions at all levels.
article 3 the term "state-owned assets of public institutions" as mentioned in these measures refers to all kinds of economic resources that are owned by the state and can be measured in money, that is, the state-owned (public * * *) property of public institutions.
state-owned assets of public institutions include assets allocated by the state to public institutions, assets formed by public institutions using state-owned assets to organize income in accordance with state regulations, and assets accepted by donations and other assets legally recognized as state-owned, which are manifested as current assets, fixed assets, intangible assets and foreign investment.
Article 4 In the management of state-owned assets of public institutions, the principle of combining asset management with budget management should be adhered to, and the system of material expenses quota should be implemented, so as to promote the integration of public assets and the enjoyment of * * * and realize the close unity of asset management and budget management; We should adhere to the principle of separation of ownership and use right; We should adhere to the principle of combining asset management with financial management, physical management with value management.
article 5 the state-owned assets of public institutions shall be owned by the state, supervised by the government at different levels, and occupied and used by units. Sixth financial departments at all levels are the functional departments of the government responsible for the management of state-owned assets of public institutions, and implement comprehensive management of state-owned assets of public institutions. Its main responsibilities are:
(1) to formulate rules and regulations on the management of state-owned assets in public institutions, and organize their implementation, supervision and inspection;
(2) To study and formulate the allocation standards of physical assets and related expense standards of institutions at the corresponding level, and organize the basic management work of state-owned assets of institutions at the corresponding level, such as property rights registration, property rights definition, mediation of property rights disputes, asset evaluation supervision, asset inventory and statistical reports;
(3) to examine and approve matters related to the purchase, disposal and utilization of state-owned assets by public institutions at the corresponding level, such as foreign investment, lease, lending and guarantee, organize the adjustment of long-term idle and inefficient operation of public institutions and over-standard allocation of assets, and establish a mechanism for the integration, * * * enjoyment and * * use of state-owned assets of public institutions;
(4) promote the marketization and socialization of state-owned assets in qualified institutions at the same level, and strengthen the supervision and management of state-owned assets in the process of transforming institutions into enterprises;
(five) responsible for the supervision and management of the state-owned assets income of institutions at the same level;
(6) Establish and improve the management information system of state-owned assets of public institutions, and implement dynamic management of state-owned assets of public institutions;
(7) To study and establish evaluation methods, standards and mechanisms for the safety, integrity and effectiveness of state-owned assets in public institutions, and implement performance management for state-owned assets in public institutions;
(8) to supervise and guide the management of state-owned assets of public institutions at the corresponding level and their competent departments and financial departments at lower levels.
article 7 the competent department of a public institution (hereinafter referred to as the competent department) is responsible for the supervision and management of the state-owned assets of the public institutions under its jurisdiction. Its main responsibilities are:
(1) to formulate measures for the implementation of the management of state-owned assets in its own departments and institutions, and organize the implementation, supervision and inspection according to the regulations of the financial departments at the same level and at higher levels;
(2) organizing the inventory, registration, statistical summary and daily supervision and inspection of state-owned assets of departments and institutions;
(3) to examine matters such as foreign investment, lease, lending and guarantee of state-owned assets by institutions affiliated to this department, and to examine or approve matters related to asset purchase and disposal according to the prescribed authority;
(4) to be responsible for the adjustment of long-term idle, inefficient operation and over-standard allocation of assets in institutions affiliated to this department, optimize the allocation of state-owned assets in institutions, and promote the enjoyment and use of state-owned assets in institutions;
(5) urging the institutions affiliated to this department to pay the proceeds of state-owned assets according to regulations;
(6) to organize the implementation of the evaluation and assessment of the management and use of state-owned assets in institutions affiliated to this department;
(7) accept the supervision and guidance of the financial department at the same level and report to it on the management of state-owned assets of relevant institutions.
article 8 public institutions shall be responsible for the specific management of the state-owned assets occupied and used by their own units. Its main responsibilities are:
(1) to formulate specific measures for the management of state-owned assets of public institutions and organize their implementation according to the relevant provisions on the management of state-owned assets of public institutions;
(2) Be responsible for the daily management of the assets purchase, acceptance, warehousing, maintenance and storage of the unit, and the account card management, inventory registration, statistical report and daily supervision and inspection of the assets of the unit;
(3) to handle the approval procedures for the allocation and disposal of state-owned assets, foreign investment, lease, loan and guarantee of the unit;
(4) to be responsible for maintaining and increasing the value of the assets used by the unit for foreign investment, leasing, lending and guarantee, and to pay the proceeds of state-owned assets in a timely and full manner in accordance with regulations;
(5) Be responsible for the effective utilization of the existing assets of the unit, and participate in the construction of * * * enjoyment, * * * use and public * * * research platforms for large-scale instruments and equipment;
(6) accept the supervision and guidance of the competent department and the financial department at the same level and report to them on the management of state-owned assets.
article 9 financial departments, competent departments and institutions at all levels shall, in accordance with the provisions of these measures, clarify the management institutions and personnel and do a good job in the management of state-owned assets in institutions.
article 1 the financial department may entrust part of the management of state-owned assets to the relevant units according to the needs of the work. Article 11 The allocation of state-owned assets in public institutions refers to the behavior of financial departments, competent departments, public institutions, etc. to equip public institutions with assets by means of purchase or adjustment according to the needs of public institutions to perform their functions and in accordance with the procedures stipulated by relevant state laws, regulations and rules.
Article 12 The allocation of state-owned assets of public institutions shall meet the following conditions:
(1) The existing assets cannot meet the needs of public institutions to perform their functions;
(2) It is difficult to * * share and * * use related assets with other units;
(3) It is difficult to replace asset allocation by purchasing products or services in the market, or the cost of purchasing products in the market is too high.
Article 13 The allocation of state-owned assets of public institutions shall conform to the prescribed allocation standards; If there is no standard for allocation, it should be strictly controlled and allocated reasonably.
Article 14 In principle, the assets of public institutions that have been idle for a long time, operated inefficiently or configured beyond the standard shall be adjusted by the competent department and reported to the finance department at the same level for the record; Inter-departmental and inter-regional asset transfers shall be reported to the finance department at the same level or * * * at the same level for approval. Where laws and administrative regulations provide otherwise, such provisions shall prevail.
Article 15 Where a public institution applies to the financial department for purchasing assets above the prescribed limit with financial funds (including the purchase required for holding large-scale meetings and activities with financial funds by a public institution), it shall be submitted for approval according to the following procedures, unless otherwise stipulated by the state:
(1) Before the annual departmental budget is prepared, the asset management department of the public institution shall, together with the financial department, review the stock of assets, put forward the items and quantities of assets to be purchased in the next year, calculate the amount of funds, and report to the competent authority.
(2) The competent department shall review and summarize the asset purchase plan of public institutions according to the asset stock status of public institutions and relevant asset allocation standards, and report it to the finance department at the same level for approval;
(3) The financial department at the same level shall examine and approve the asset purchase plan according to the examination opinions of the competent department;
(4) The asset purchase plan approved by the financial department at the same level shall be included in the annual departmental budget, and relevant materials such as approval documents shall be attached when reporting the annual departmental budget, which shall be used as the basis for the financial department to approve the departmental budget.
article 16 when a public institution applies to the competent department or other departments for project funds, the relevant departments shall report the asset purchases above the prescribed limit to the finance department at the same level for approval before releasing the funds.
Article 17 If a public institution purchases assets above the prescribed limit with other funds, it shall report to the competent department for examination and approval; The competent department shall regularly report the examination and approval results to the finance department at the same level for the record.
article 18 when a public institution purchases assets that are included in the scope of government procurement, it shall follow the relevant provisions of the state on government procurement.
article 19 the use of state-owned assets of public institutions includes self-use and foreign investment, leasing, lending and guarantee.
Article 2 A public institution shall establish and improve the internal management system of asset purchase, acceptance, storage and use.
institutions should make regular inventory of physical assets, ensure that the accounts, account cards and accounts are consistent, and strengthen the management of intangible assets such as patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill of their own units to prevent the loss of intangible assets.
article 21 a public institution shall conduct necessary feasibility studies on foreign investment, lease, lending and guarantee of state-owned assets, and submit an application to the finance department at the same level for examination and approval after examination and approval by the competent department. Where laws and administrative regulations provide otherwise, such provisions shall prevail.
a public institution shall carry out special management on its assets used for foreign investment, lease and lending, and fully disclose relevant information in its financial and accounting reports.
article 22 the financial department and the competent department shall strengthen the risk control over the foreign investment, leasing, lending and guarantee of state-owned assets by public institutions.
article 23 the income from foreign investment of public institutions and the income from leasing, lending and guaranteeing state-owned assets shall be included in the unit budget, and shall be accounted for and managed in a unified way. Unless otherwise stipulated by the state. Twenty-fourth disposal of state-owned assets of public institutions refers to the transfer or cancellation of property rights of state-owned assets owned and used by public institutions. Disposal methods include sale, transfer, transfer, foreign donation, scrapping, loss reporting and write-off of monetary assets losses.
article 25 when disposing of state-owned assets, public institutions shall strictly go through the examination and approval procedures, and shall not dispose of them by themselves without approval.
Article 26 The disposal of houses, buildings, land and vehicles occupied and used by public institutions, the write-off of losses of monetary assets, and the disposal of assets with unit value or batch value above the prescribed limit shall be reported to the finance department at the same level for approval after being audited by the competent department; The disposal of assets below the prescribed limit shall be reported to the competent department for examination and approval, and the competent department shall regularly report the examination and approval results to the finance department at the same level for the record. Where laws and administrative regulations provide otherwise, such provisions shall prevail.
article 27 the approval of the financial department or the competent department on the disposal of state-owned assets of public institutions is the reference for the financial department to rearrange the budget items of assets allocation of public institutions, and it is the certificate for the public institutions to adjust the relevant accounting accounts.
article 28 the disposal of state-owned assets of public institutions shall follow the principles of openness, justice and fairness.
if the assets sold, transferred, transferred or sold by a public institution are large in quantity or high in value, they shall be disposed of publicly through auction and other market bidding methods.
article 29 the income from the disposal of state-owned assets of public institutions belongs to the state, and the management of "two lines of revenue and expenditure" shall be implemented in accordance with the provisions of the government on the management of non-tax revenue. Article 3 Property right registration of state-owned assets in public institutions (hereinafter referred to as property right registration) is an act of the state to register the state-owned assets occupied and used by public institutions, and to confirm the state's ownership of state-owned assets and the right of public institutions to occupy and use state-owned assets according to law.
article 31 a public institution shall declare and register the property right to the financial department at the same level or the competent department authorized by the financial department at the same level (hereinafter referred to as the authorized department), and the financial department or the authorized department shall issue the property right registration certificate of state-owned assets of public institutions (hereinafter referred to as the property right registration certificate).
article 32 the property right registration certificate is a legal document that the state enjoys the ownership of the state-owned assets of public institutions and the units enjoy the right to possess and use them, and it is uniformly printed by the Ministry of finance.
when a public institution handles the annual inspection of legal persons, restructuring, asset disposal and foreign investment, lease, loan and guarantee by using state-owned assets, it shall issue a Property Rights Registration Certificate.
Article 33 The contents of property right registration of state-owned assets in public institutions mainly include:
(1) the name, domicile, person in charge and the time of establishment of the unit;
(2) the nature of the unit and the competent department;
(3) the total assets of the unit, the total state-owned assets, the main physical assets, their usage and foreign investment;
(4) Other matters that need to be registered.
Article 34 A public institution shall register the property rights of state-owned assets in accordance with the following provisions:
(1) Newly established public institutions shall register the ownership rights;
(2) Institutions that undergo division, merger or partial restructuring, as well as changes in the contents of property rights registration such as affiliation, unit name, domicile and person in charge of the unit, shall register for changes in property rights;
(3) institutions that are liquidated or cancelled due to legal cancellation or overall restructuring shall go through the cancellation of property rights registration.
article 35 the financial departments at all levels shall regularly check the property rights registration of state-owned assets in public institutions on the basis of the dynamic asset management information system and the change of property rights registration.
article 36 if there is a property right dispute of state-owned assets between a public institution and other state-owned units, the parties concerned shall settle it through consultation. If no settlement can be reached through consultation, the applicant may apply to the financial department at the same level or * * * at the next higher level for mediation or ruling, and report it to the people's government with jurisdiction if necessary.
article 37 in the event of a property right dispute between a public institution and a non-state-owned unit or individual, the public institution shall put forward an opinion on how to deal with it, and after being examined by the competent department and reported to the finance department at the same level for approval, the public institution shall negotiate with the other party for settlement. If no settlement can be reached through consultation, it shall be handled in accordance with judicial procedures. Article 38 A public institution shall evaluate the relevant state-owned assets under any of the following circumstances:
(1) It is wholly or partially restructured into an enterprise;
(2) investing in foreign countries with non-monetary assets;
(3) merger, division and liquidation;
(4) auction, transfer and replacement of assets;
(5) leasing all or part of the assets to non-state-owned units;
(6) determining the value of assets involved in litigation;
(7) other matters that need to be evaluated as stipulated by laws and administrative regulations.
Article 39 An institution may not conduct asset appraisal under any of the following circumstances:
(1) The whole or part of the assets of an approved institution are transferred free of charge;
(2) merger, asset transfer, replacement and transfer between institutions under administrative and public institutions;
(3) There are other special property rights changes that do not affect the rights and interests of state-owned assets, and it is not necessary to conduct asset appraisal after being confirmed by the financial department at the same level.
Article 4 The appraisal of state-owned assets of public institutions shall be entrusted to an appraisal institution with assets appraisal qualification. Institutions shall truthfully provide relevant information and materials to asset appraisal institutions, and be responsible for the objectivity, authenticity and legality of the information and materials provided.
institutions shall not interfere with the independent practice of asset appraisal institutions in any form. <