asset Management
Definition
Assetmanagementcanbedefinedastheactualprocessbywhichtheassetscollectedbyinstitutionalinvestorsareinvestedinthecapitalmarket.Althoughthetwoaspectsareoftenentangledconceptually,infact,fromalegalpointofview,assetmanagersmayormaynotbepartofinstitutionalinvestors.Infact,assetmanagementcanbeanorganization'sowninternalaffairsorexternal.
Therefore,assetmanagementreferstothebehavioroftheclienthandingoverhisownassetstothetrustee,andthetrusteeprovidesfinancialmanagementservicesfortheclient.Itisafinancialinstitutionthatinvestsinthefinancialmarketonbehalfofclients'assetsandobtainsinvestmentincomeforclients.
Anotherwayofassetmanagementistomanagetheassetsofthecustodianasanassetmanager,mainlyinvestinginindustries,includingbutnotlimitedtomanufacturingenterprises.Thismanagementriskisrelativelysmall,thereturnislowerthanthatofthecapitalmarket,andtheinvestmentthresholdislower.
Typesofmanagement
Therearethreemaintypesofassetmanagementbusinesses:
1.Providetargetedassetmanagementservicesforasingleclient.
2.Handlecollectiveassetmanagementbusinessformultipleclients.
3.Handlespecialassetmanagementbusinessforthecustomer'sspecificpurpose.
Inadditiontosecuritiescompanies,fundcompanies,trustcompanies,andassetmanagementcompanies,companiesthatcanengageinassetmanagementbusinessalsohavethird-partywealthmanagementcompanies.Inasense,third-partywealthmanagementcompaniesareintheassetmanagementmarket.Theexpansionandpositioningoftheabovearesomewhatsimilartothoseoftoday'sprivateequityfunds,andthebundlingandgraftingofexpertfinancialmanagementandflexiblecooperationtermsisabreakthroughtoopentheassetmanagementmarket.SuchasNoahFortune,YinjiAssets,andProfitFortuneareallsuchthird-partywealthmanagementcompanies.
LANDESKAssetLifecycleManager
Intraditionalassetmanagement,becauseasset-relatedinformationisscatteredinplanning,production,logistics,finance,etc.Anindependentsystemwillinevitablycreateinformationislandsandbecomeamajorobstacletotherealizationofassetlife-cyclemanagement.Atpresent,thewideapplicationofvariousadvancedcomputertechnologiesandcommunicationtechnologiesmakesiteasiertorealizeassetinformatization.Atthesametime,theapplicationofinformationfusiontechnologyenablesassetinformationtobemanagedunderaunifiedplatform,therebyprovidingfavorableconditionsforrealizingassetlifecyclemanagement.
Onthebasisofassetinformatization,strengthencostcontrolfromthesource,reduceprojectcostthroughrefinedprojectmanagement,strengthenasseteconomicoperationmanagement,reduceoperationandmaintenancecosts,improveassetretirementsupervisionprocedures,andstandardizeprocessingProcess,strengthentechnicalappraisal,strengthenthemanagementofassetdecommissioningandobsolescence,andrealizethefulllifecyclemanagementofenterpriseunitassets.
Accountingandensuringtheeffectiveuseofassets
Everyassethasalifecycle.Ifthecompanyunderstandsthecurrentcompany'sassetstatus,itcanplanITprocurementactivities,updates,replacements,andotherchangeswiselyduringtheassetlifecycle,andatthesametimemakerelevantbudgets.
Organizationalassetdata
UsingLANDESKAssetLifecycleManager,enterprisescancontrolhardware,software,andotherassetsfromanoperationalperspective,whilelinkingtheseassetstoorganizationalandfinancialCombineinformationforstrategicplanning.Atthesametime,itcanfacilitatetheimplementationofcomplexvalueandresponsibilitymanagement,andintegrateassetdataintoalargerITservicemanagementstrategy.
LANDESKAssetLifecycleManagercangeneratevisualgraphicstodisplaythevariousassetsintheenvironmentandtheirinterrelationships,makingthelifecyclemorevisualized.Usethisrelationshipdatatoviewtheconnectionsbetweenassets,contracts,licenses,andorganizationalunits,andreportonthefunctionsofassetsintheserelationships.AfterunderstandingtherelationshipbetweenmanyITassets,enterpriseusershavethetools,information,andcapabilitiestosupportcomprehensivesoftwareassetmanagement,compliancereporting,andcostrecovery.
LANDESKAssetLifecycleManagercansimultaneouslyperformworkflowandassetattributeorlifecyclestatuschanges.Itcanmaintainthefreshnessandrelevanceofassetdataandinformstakeholdersofimportantchanges.Itcanalsocapturethecoredatathattheorganizationneedstoshowdirectandsignificantvaluetotheentireenterprise.
Functionaladvantages
Structureddata
·Aggregatedatafrommultiplesourcessuchasservicedesk,financialplanning,systemmanagement,etc.Provideasingleviewofassetbackgroundandresponsibilities.
·Organizedatabydepartmentorcostcenterforresearchandplanning
·Maintaintheservicehistoryofeachasset,whichhelpstocollectthecostandmaintenanceoveraperiodoftimeData
·Executeautomatedworkflowandassetchangesatthesametimetomaintainthefreshnessofrelatedtoolsanddatabasesandinformstakeholdersofimportantchanges
simplifyworkflow
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·Supportassetrequestsforobtainingthelatestdatadirectlyfromtherepositorytoensurefact-baseddecisionmakingandapproval
·Controleachpersonaccordingtotheuser’sroleandscopeofauthorityInformationintheuserinterfacetoensuredatasecurityandminimizeaccidentalchanges
·Hardware,software,license,discovery,andpermissionsdataarelinkedtogethersothattheycanbemanagedaccordingtotruecomplianceDiscoverytocoordinatesoftwarepermissions
·Accessandtrackthecompleteaudithistoryofallstatuschanges,operations,time,personnel,anddatestoachieveresponsibilitymanagementandprovidesupportforassetandchangeaudits
Controltheoverallrewards
·Discover,verify,coordinatedata,andaggregatedatafrommultiplesourcesintoacentralassetrepositoryforcostcontrolandaccountability
·Managethecomplianceofsoftwarelicenses,aswellasregulatory,security,privacyandtaxrequirements
·Checktherelationshipbetweenhardware,software,contracts,usersandorganizationalunitstoachieveComprehensiveAssetReporting
·Trackthelifecyclestatusofeachmanagedasset,andusestatuschangestotriggerautomatedworkflowstoensureconsistentexecutionofkeybusinessprocesses
·MaintainassetsthroughoutthelifecycleChangehistoryofthecompany—includingconnectingtotheservicedesktogenerateeventandservicehistoryrecords
·Insistonstrictcontrolofinvestmentandcostdataaggregation
·Enablebusinessmanagement,financeandITstaffatanytimeAccesscurrentaccurateassetdatatoprovidemoreeffectiveservices
·Maintaindatafreshnessbyregularlysynchronizingdatafrommultiplesourcesandautomaticallynotifyingstakeholderswhenkeydatachanges.
Developmentoverview
Inrecentyears,withthecontinuousimprovementoftheincomelevelofthepeopleofthecountry,theproblemofhowtoallocateassetsandmanagewealthhascomeup.Inthenextfiveyears,thecompetitivesituationofmycountry'sassetmanagementinstitutionswillchange,andbankswillremainthebackbone.Thankstotheaccelerationofdirectfinancing,publicfundsandprivateequityfundswillgrowrapidly,whileassetmanagementinstitutionsthatrelyonchannelbusinessesarefacingtransformation.
Asoftheendof2015,thetotalassetsundermanagementofvariousassetmanagementinstitutionsinChina(includingbankwealthmanagement,trust,insurance,brokerageassetmanagement,publicofferingfunds,andfundsubsidiaries)reachedapproximately93trillionyuan.Thecompoundannualgrowthrateoverthepastthreeyearsis51%.In2020,itisexpectedtoreachRMB174trillion,withacompoundannualgrowthrateof17%from2015to2020.
Inthefuture,theproportionofpensionfundsintheassetmanagementmarketwillincreasesubstantially.By2020,pensionfundswillbring1.5-2trillionyuanoffundstothecapitalmarket.Thescaleofnationalsocialsecurityfundswillreach3.5-4trillionyuan,andcorporateannuitiesandoccupationalannuitieswillalsocontributealargerincrease.Inaddition,insurancecapitalandenterpriseswillremainimportantinstitutionalinvestorsinthefuture,andtheimportanceofbankoutsourcinginvestmentwillalsoincrease.
Fromtheperspectiveofassetmanagementcategories,passivemanagementandalternativeinvestmentsotherthannon-standardfixedincomehavedevelopedrapidlyasawhole,suchasindexfunds,privateequityfunds,andprivateequityfunds.Intheactivemanagementtype,stockproductsarestilldevelopingrapidly,andcross-borderproductsalsohavegreatpotential.
Institutions
InterimMeasuresfortheAdministrationofState-ownedAssetsofInstitutions
OrderNo.36oftheMinistryofFinanceofMay30,2006
No.ChapterOneGeneralProvisions
Article1Inordertostandardizeandstrengthenthemanagementofstate-ownedassetsinpublicinstitutions,maintainthesafetyandintegrityofstate-ownedassets,rationallyallocateandeffectivelyusestate-ownedassets,ensureandpromotethedevelopmentofvariousundertakings,andestablishasocialistThestate-ownedassetsmanagementsystemofpublicinstitutionsrequiredbythemarketeconomyandpublicfinancesisformulatedinaccordancewiththerelevantregulationsoftheStateCouncil.
Article2TheseMeasuresareapplicabletothestate-ownedassetmanagementactivitiesofvarioustypesofinstitutionsatalllevels.
Article3Theterm“state-ownedassetsofpublicinstitutions”asusedintheseMeasuresreferstothegeneraltermforvariouseconomicresourcesthatareownedandusedbypublicinstitutionsandrecognizedasstate-ownedandcanbemeasuredincurrency.Ofstate-owned(public)property.
State-ownedassetsofpublicinstitutionsincludetheassetsallocatedbythestatetopublicinstitutions.Publicinstitutionsusestate-ownedassetstoorganizetheirincomeinaccordancewithnationalregulations,aswellasacceptdonationsandotherassetsrecognizedbythelawasstate-ownedassets.TheirperformanceTheformsarecurrentassets,fixedassets,intangibleassetsandforeigninvestment.
Article4Thestate-ownedassetmanagementactivitiesofpublicinstitutionsshalladheretotheprincipleofcombiningassetmanagementandbudgetmanagement,implementafixed-in-kindcostsystem,promotetheintegrationandsharingofbusinessassets,andachieveassetmanagementandbudgetmanagement.Closelyunified;shouldadheretotheprincipleofseparationofownershipanduserights;shouldadheretotheprincipleofcombiningassetmanagementwithfinancialmanagement,andphysicalmanagementwithvaluemanagement.
Article5Thestate-ownedassetsofpublicinstitutionsshallimplementamanagementsystemofunifiedstateownership,hierarchicalgovernmentsupervision,andunitpossessionanduse.
ChapterIIManagementInstitutionsandTheirResponsibilities
Article6Thefinancialdepartmentsatalllevelsarethegovernment'sfunctionaldepartmentsresponsibleforthestate-ownedassetsmanagementofpublicinstitutions,andtheyimplementcomprehensivemanagementofthestate-ownedassetsofpublicinstitutions.Itsmainresponsibilitiesare:
(1)Inaccordancewiththestate'sregulationsonstate-ownedassetsmanagement,formulateregulationsandsystemsforthemanagementofstate-ownedassetsinpublicinstitutions,andorganizeimplementation,supervisionandinspection;
(2))Tostudyandformulatephysicalassetallocationstandardsandrelatedcoststandardsofpublicinstitutionsatthesamelevel,andorganizethebasicmanagementofstate-ownedassetsofpublicinstitutionsatthesamelevel,suchaspropertyrightsregistration,propertyrightsdefinition,propertydisputemediation,assetevaluationandsupervision,assetinventoryandstatisticalreports;/p>
(3)Examineandapprovethepurchase,disposal,anduseofstate-ownedassetsofpublicinstitutionsatthesamelevelforforeigninvestment,leasing,lendingandguarantees,andorganizelong-termidle,inefficientoperationandover-standardconfigurationofpublicinstitutionsAssetadjustmentwork,establishamechanismfortheintegration,sharingandsharingofstate-ownedassetsofpublicinstitutions;
(4)Promotethemarketizationandsocializationofstate-ownedassetsbyqualifiedpublicinstitutionsatthislevel,andstrengthenthetransferofpublicinstitutionstoenterprisesSupervisionandmanagementofstate-ownedassetsinChinaduringtherestructuringwork;
(5)Responsibleforthesupervisionandmanagementofstate-ownedassetsincomeofpublicinstitutionsatthesamelevel;
(6)Establishandimprovestate-ownedassetsmanagementinformationofpublicinstitutionsSystem,implementdynamicmanagementofstate-ownedassetsofpublicinstitutions;
(7)Studyandestablishevaluationmethods,evaluationstandardsandevaluationmechanismsforthesafety,integrityandeffectivenessofstate-ownedassetsofpublicinstitutions,Assetperformancemanagement;
(8)Superviseandguidethestate-ownedassetsmanagementofpublicinstitutionsandtheircompetentdepartments,andlower-levelfinancialdepartments.
Article7Thecompetentdepartmentofapublicinstitution(hereinafterreferredtoasthecompetentdepartment)isresponsibleforthesupervisionandmanagementofthestate-ownedassetsofthepublicinstitutiontowhichitbelongs.Itsmainresponsibilitiesare:
(1)Inaccordancewiththerelevantregulationsofthefinancialdepartmentatthesamelevelandthehigherlevelonthemanagementofstate-ownedassets,formulatetheimplementationmeasuresforthemanagementofstate-ownedassetsinthedepartmentsandinstitutions,andorganizetheimplementation,supervisionandinspection;
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(2)Organizetheinspection,registration,statisticalsummaryanddailysupervisionandinspectionofthestate-ownedassetsofpublicinstitutionsinthisdepartment;
(3)Reviewtheuseofstate-ownedassetsbypublicinstitutionsinthedepartment’sforeigninvestment,Forleasing,lending,guaranteesandothermatters,revieworapproverelatedassetpurchasesanddisposalsinaccordancewiththeprescribedauthority;
(4)Responsiblefortheadjustmentoflong-termidle,inefficientoperationandover-standardallocationofassetsoftheinstitutionsaffiliatedtothedepartmentWork,optimizetheallocationofstate-ownedassetsofpublicinstitutions,andpromotethesharingandsharingofstate-ownedassetsofpublicinstitutions;
(5)Superviseandurgepublicinstitutionsunderthisdepartmenttopaystate-ownedassetsincomeaccordingtoregulations;
(6))Organizeandimplementtheevaluationandassessmentofthestate-ownedassetsmanagementanduseofpublicinstitutionsunderthedepartment;
(7)Acceptthesupervisionandguidanceofthefinancialdepartmentatthesamelevelandreporttothemthestate-ownedassetsmanagementoftherelevantpublicinstitutions.
Article8Thepublicinstitutionisresponsibleforthespecificmanagementofthestate-ownedassetspossessedandusedbytheentity.Itsmainresponsibilitiesare:
(1)Inaccordancewiththerelevantregulationsonthemanagementofstate-ownedassetsofpublicinstitutions,formulatespecificmeasuresforthemanagementofstate-ownedassetsoftheunitandorganizetheimplementation;
(2)ResponsibleforthisDailymanagementofunitassetpurchase,inspectionandstorage,maintenanceandstorage,etc.,responsibleforaccountcardmanagement,inventoryregistration,statisticalreportinganddailysupervisionandinspectionoftheunit’sassets;
(3)Handlingtheunit’sstate-ownedassetallocation,Disposalandapprovalproceduresforforeigninvestment,leasing,lendingandguarantees;
(4)Responsibleformaintainingandincreasingthevalueofassetsusedbytheunitforforeigninvestment,leasing,lendingandguarantees,andinaccordancewithregulationsinatimelymanner,Paytheincomeofstate-ownedassetsinfull;
(5)Responsiblefortheeffectiveuseoftheunit’sstockassets,participatinginthesharingandsharingoflargeinstruments,equipmentandotherassets,andtheconstructionofpublicresearchplatforms;
(6)Acceptthesupervisionandguidanceofthecompetentdepartmentandthefinancialdepartmentatthesamelevelandreporttothemthemanagementofstate-ownedassets.
Article9Thefinancialdepartments,competentdepartmentsandpublicinstitutionsatalllevelsshall,inaccordancewiththeprovisionsoftheseMeasures,clarifythemanagementinstitutionsandpersonnel,anddoagoodjobinthemanagementofstate-ownedassetsofpublicinstitutions.
Article10Accordingtoworkneeds,thefinancialdepartmentmaytransferpartoftheworkofstate-ownedassetsmanagementtothesystemunitforcompletion.
ChapterIIIAssetAllocationandUse
Article11Theallocationofstate-ownedassetsofpublicinstitutionsreferstofinancialdepartments,competentdepartments,institutions,etc.,accordingtotheneedsofpublicinstitutionstoperformtheirfunctions.Theactofequippingpublicinstitutionswithassetsthroughpurchasesoradjustmentsinaccordancewithproceduresstipulatedbyrelevantnationallaws,regulations,andrulesandregulations.
Article12Theallocationofstate-ownedassetsofpublicinstitutionsshallmeetthefollowingconditions:
(1)Theexistingassetscannotmeettheneedsofpublicinstitutionstoperformtheirfunctions;
(2)Itisdifficulttoshareandsharerelatedassetswithotherunits;
(3)Itisdifficulttosubstituteforassetallocationthroughmarketpurchaseofproductsorservices,orthecostofmarketpurchaseistoohigh.
Article13Theallocationofstate-ownedassetsofpublicinstitutionsshallmeettheprescribedallocationstandards;iftherearenoprescribedallocationstandards,theyshallbestrictlycontrolledandreasonablyallocated.
Article14Regardinglong-termidle,inefficientoperation,orexceedingstandardallocationofassetsinpublicinstitutions,inprinciple,thecompetentdepartmentshalladjusttheassetsandreportthemtothefinancialdepartmentatthesamelevelfortherecord;cross-departmentalandcross-regionalassetsTheadjustmentshallbereportedtothefinancialdepartmentatthesamelevelorthehigherlevelforapproval.Wherelawsandadministrativeregulationsprovideotherwise,followthoseprovisions.
Article15Whereapublicinstitutionappliestothefinancialdepartmentforthepurchaseofassetsabovetheprescribedlimitwithfinancialfunds(includingthepurchaseoflarge-scaleconferencesandeventsthatthepublicinstitutionappliesforwithfinancialfunds),inadditiontothestateUnlessotherwisespecified,thefollowingproceduresshallbesubmittedforapproval:
(1)Priortothepreparationoftheannualdepartmentalbudget,theassetmanagementdepartmentoftheinstitutionshallreviewtheassetinventoryinconjunctionwiththefinancialdepartment,andproposetheitemandquantityofassetstobepurchasedinthenextyear,andcalculateTheamountoffundsshallbereportedtothecompetentauthorityforreview;
(2)Thecompetentauthorityshallreviewandsummarizetheassetpurchaseplanofthepublicinstitutionbasedontheassetinventorystatusofthepublicinstitutionandrelevantassetallocationstandards,andsubmitittothefinancialdepartmentatthesamelevelforapproval;
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(3)Thefinancialdepartmentatthesamelevelshallreviewandapprovetheassetpurchaseplanbasedonthereviewopinionsofthecompetentdepartment;
(4)ThepublicinstitutionshallreviewtheassetpurchaseplanapprovedbythefinancialdepartmentatthesamelevelIncludeintheannualdepartmentalbudget,andattachapprovaldocumentsandotherrelevantmaterialswhenreportingtheannualdepartmentalbudget,asthebasisforthefinancialdepartmenttoapprovethedepartmentalbudget.
Article16Ifapublicinstitutionappliesforprojectfundingfromthecompetentdepartmentorotherdepartment,therelevantdepartmentshallreporttothefinancialdepartmentatthesamelevelfortheapprovalofthepurchaseofassetsabovetheprescribedlimitbeforeissuingthefunds.
Article17Ifapublicinstitutionusesotherfundstopurchaseassetsabovetheprescribedlimit,itshallbesubmittedtothecompetentdepartmentforapproval;thecompetentdepartmentshallperiodicallyreporttheresultsoftheexaminationandapprovaltothefinancialdepartmentatthesamelevelfortherecord.
Article18Purchasingassetsthatareincludedinthescopeofgovernmentprocurementbypublicinstitutionsshallbeimplementedinaccordancewiththestate'sregulationsongovernmentprocurement.
Article19Theuseofstate-ownedassetsofpublicinstitutionsincludesthemeansofself-useandforeigninvestment,leasing,lending,andguarantees.
Article20Publicinstitutionsshallestablishandimproveinternalmanagementsystemsforassetpurchase,acceptance,custody,anduse.
Publicinstitutionsshouldconductregularinspectionsofphysicalassetstoensurethattheiraccounts,accountcards,andaccountsareconsistent,andstrengthentheirpatentrights,trademarkrights,copyrights,landuserights,non-patenttechnology,andgoodwillManagementofotherintangibleassetstopreventthelossofintangibleassets.
Article21.Institutionsthatusestate-ownedassetsforforeigninvestment,leasing,lending,andguaranteesshallconductnecessaryfeasibilitydemonstrations,andsubmitanapplication.Afterreviewandapprovalbythecompetentauthority,itshallbereportedtothefinancialdepartmentatthesamelevel.Approval.Wherelawsandadministrativeregulationsprovideotherwise,followthoseprovisions.
Thepublicinstitutionshallimplementspecialmanagementoftheassetsusedbytheentityforforeigninvestment,leaseandlending,andfullydiscloserelevantinformationintheentity’sfinancialaccountingreport.
Article22Thefinancialdepartmentandthecompetentdepartmentshallstrengthentheriskcontroloftheuseofstate-ownedassetsbypublicinstitutionsforforeigninvestment,leasing,lending,andguarantees.
Article23Incomefromexternalinvestmentofpublicinstitutionsandincomeobtainedfromtheuseofstate-ownedassetsleasing,lendingandguaranteesshallbeincludedintheunit’sbudgetforunifiedaccountingandunifiedmanagement.Exceptasotherwiseprovidedbythestate.
ChapterIVDisposalofAssets
Article24Thedisposalofstate-ownedassetsofpublicinstitutionsreferstotheactoftransferringorcancelingthepropertyrightsofthestate-ownedassetsoccupiedandusedbypublicinstitutions..Disposalmethodsincludesale,transfer,transfer,externaldonations,scrapping,reportinglosses,andverificationofmonetaryassetlosses.
Article25Indisposingofstate-ownedassets,publicinstitutionsshallstrictlyperformtheapprovalproceduresandshallnotdisposeofthemwithoutapproval.
Article26Thedisposalofbuildings,landandvehiclesoccupiedandusedbyinstitutions,thewrite-offofmonetaryassetlosses,andthedisposalofassetswhoseunitvalueorbatchvalueisabovetheprescribedlimitAfterbeingreviewedbythecompetentauthority,itshallbereportedtothefinancialdepartmentatthesamelevelforapproval;thedisposalofassetsbelowtheprescribedlimitshallbesubmittedtothecompetentdepartmentforapproval,andthecompetentauthoritywillperiodicallyreporttheresultsoftheexaminationandapprovaltothefinancialdepartmentatthesamelevelforrecord.Wherelawsandadministrativeregulationsprovideotherwise,followthoseprovisions.
Article27Theapprovalofthefinancialdepartmentorthecompetentdepartmentonthedisposalofstate-ownedassetsofthepublicinstitutionisthereferencebasisforthefinancialdepartmenttore-arrangethebudgetitemsofthepublicinstitution’sassetallocation,andisforthepublicinstitutiontoadjusttherelevantaccountingaccounts.certificate.
Article28Thedisposalofstate-ownedassetsofpublicinstitutionsshallfollowtheprinciplesofopenness,justiceandfairness.
Publicunitsthatsell,transfer,transfer,orrealiseassetsthatarelargeinquantityorofhighvalueshallbepubliclydisposedofthroughmarketbiddingmethodssuchasauctions.
Article29Theincomefromthedisposalofstate-ownedassetsofpublicinstitutionsisownedbythestateandshallbemanagedinaccordancewiththegovernment'snon-taxincomemanagementregulations.
Chapter5PropertyRightsRegistrationandPropertyRightsDisputeSettlement
Article30Thestate-ownedassetspropertyrightsregistrationofpublicinstitutions(hereinafterreferredtoaspropertyrightsregistration)isthestate-ownedassetsthatthestatepossessesandusesbypublicinstitutions.Performregistrationtoconfirmthestate’sownershipofstate-ownedassetsandtherighttopossessandusestate-ownedassetsbyinstitutions.
Article31Aninstitutionshallapplytothefinancialdepartmentatthesamelevelorthecompetentdepartmentauthorizedbythefinancialdepartmentatthesamelevel(hereinafterreferredtoastheauthorizeddepartment)toapplyforandhandlethepropertyrightregistration,andthefinancialdepartmentorauthorizeddepartmentshallissueverificationandapproval."RegistrationCertificateofState-ownedAssetsPropertyRightsofInstitutions"(hereinafterreferredtoas"PropertyRegistrationCertificate").
Article32The"PropertyRegistrationCertificate"isalegaldocumentthatthestatehastheownershipofthestate-ownedassetsofpublicinstitutionsandtheunithastherighttopossessanduse.ItisuniformlyprintedbytheMinistryofFinance.
Thepublicinstitutionshallissuea"PropertyRegistrationCertificate"whenhandlinglegalpersonannualinspection,restructuring,assetdisposal,anduseofstate-ownedassetsforforeigninvestment,leasing,lending,andguarantees.
Article33Thecontentsoftheregistrationofstate-ownedassetsofpublicinstitutionsmainlyinclude:
(1)Thenameoftheentity,residence,personincharge,andtimeofestablishment;
(2)Unitnature,competentauthority;
(3)Unittotalassets,totalstate-ownedassets,mainphysicalassetsandtheirusestatus,foreigninvestment;
(4))Othermattersthatneedtoberegistered.
Article34Publicinstitutionsshallregisterthepropertyrightsofstate-ownedassetsinaccordancewiththefollowingprovisions:
(1)Newlyestablishedpublicinstitutionsshallhandletheregistrationofpossessionofpropertyrights;
(2)Institutionsthatundergodivision,merger,partialrestructuring,andchangesintheirownership,unitname,domicile,andthepersoninchargeoftheunit,etc.shallhandlethechangeofpropertyrightsregistration;
(3)Institutionsthathavebeenliquidatedorcancelledduetolegalrevocationoroverallrestructuring,etc.,shallgothroughthecancellationofpropertyrightsregistration.
Article35Thefinancialdepartmentsatalllevelsshallconductregularinspectionsontheregistrationofstate-ownedassetsofpublicinstitutionsonthebasisoftheassetdynamicmanagementinformationsystemandtheregistrationofchangeofpropertyrights.
Article36Intheeventofdisputesoverthepropertyrightsofstate-ownedassetsbetweenpublicinstitutionsandotherstate-ownedentities,thepartiesconcernedshallnegotiateandresolvethem.Ifitcannotberesolvedthroughnegotiation,itmayapplytothefinancialdepartmentatthesamelevelorthehigherlevelformediationorruling,andwhennecessary,reporttothepeople’sgovernmentwithjurisdictionforhandling.
Article37Intheeventofapropertyrightdisputebetweenaninstitutionandanon-state-ownedunitorindividual,theinstitutionshallsubmitaproposaltohandlethedispute,andafterthereviewbythecompetentauthorityandtheapprovalofthefinancialdepartmentatthesamelevel,itshallcommunicatewiththeotherparty.Thepartiesnegotiatedandresolved.Ifnegotiationcannotberesolved,itshallbehandledinaccordancewithjudicialprocedures.
ChapterVIAssetAppraisalandAssetInventory
Article38Inanyofthefollowingsituations,aninstitutionshallevaluatetherelevantstate-ownedassets:
(1)Restructuringwhollyorpartlyintoanenterprise;
(2)Foreigninvestmentwithnon-monetaryassets;
(3)Merger,division,andliquidation;
(4)Assetauction,transfer,andreplacement;
(5)Leasethewholeorpartoftheassetstonon-state-ownedunits;
(6)Determinethevalueoftheassetsinvolvedinthelawsuit;
(7)Othermattersthatneedtobeevaluatedasrequiredbylawsandadministrativeregulations.
Article39Inanyofthefollowingcircumstances,apublicinstitutionmaynotconductanassetassessment:
(1)Thewholeorpartoftheassetsofthepublicinstitutionisapprovedforfreetransfer;
(2)Mergers,assettransfers,replacements,andtransfersbetweenpublicinstitutionsunderadministrativeandpublicinstitutions;
(3)Theoccurrenceofotherspecialpropertyrightsthatdonotaffecttherightsandinterestsofstate-ownedassetsIfthechangeisreportedtothefinancialdepartmentatthesamelevelforconfirmation,itisnotnecessarytoconductanassetevaluation.
Article40Theevaluationofstate-ownedassetsofpublicinstitutionsshallentrustanevaluationagencywithassetevaluationqualifications.Thepublicinstitutionshalltruthfullyproviderelevantinformationandmaterialstotheassetappraisalagency,andberesponsiblefortheobjectivity,authenticityandlegalityoftheinformationandmaterialsprovided.
Publicinstitutionsshallnotinterfereintheindependentpracticeofassetappraisalinstitutionsinanyform.
Article41Thestate-ownedassetevaluationprojectsofpublicinstitutionsshallimplementtheapprovalsystemandthefilingsystem.Theapprovalandfilingworkshallbecarriedoutinaccordancewiththestateregulationsconcerningtheapprovalandfilingmanagementofstate-ownedassetsappraisalprojects.
Article42Inanyofthefollowingcircumstances,apublicinstitutionshallconductanassetinventory:
(1)Accordingtothenationalspecialworkrequirementsortheactualworkneedsofthegovernmentatthesamelevel,Includedinthescopeofassetinventoryoftheunifiedorganization;
(2)Carryingoutmajorreformsorwhollyorpartlyrestructuredintoenterprises;
(3)SufferingfrommajornaturaldisastersandotherforcemajeureresultinginseriousassetsLoss;
(4)Theaccountinginformationisseriouslydistortedorthestate-ownedassetshasamajorloss;
(5)Thereisamajorchangeinaccountingpolicies,whichinvolvesmajorchangesinassetaccountingmethods;
(6)Othersituationswherethefinancialdepartmentatthesamelevelbelievesthatanassetinventoryshouldbeconducted.
Article43Whenconductinganassetinspection,aninstitutionshallsubmitanapplicationtothecompetentauthority,andreporttothefinancialdepartmentatthesamelevelinaccordancewiththeprescribedprocedurestoorganizetheimplementationoftheproject,butinaccordancewiththenationalspecialworkrequirementsorthegovernmentatthesamelevel.Exceptforassetinspectionsrequiredforwork.
Article44Thecontentsoftheassetinventoryworkofpublicinstitutionsmainlyincludebasicinformationclearing,accountingclearing,propertyinventorying,damageandoverflowidentification,assetverificationandperfectingsystems,etc.ThespecificmeasuresforassetinventoryshallbeseparatelyformulatedbytheMinistryofFinance.
ChapterSevenAssetInformationManagementandReporting
Article45,publicinstitutionsshallpromptlyenterassetchangeinformationintothemanagementinformationsysteminaccordancewiththerequirementsofstate-ownedassetmanagementinformatization.Implementdynamicmanagementofunitassets,anddoagoodjobofstate-ownedassetsstatisticsandinformationreportingonthisbasis.
Article46Thestate-ownedassetsinformationreportofpublicinstitutionsisanimportantpartofthefinancialaccountingreportofpublicinstitutions.Publicinstitutionsshall,inaccordancewiththeformat,contentandrequirementsofpublicinstitutions’financialaccountingreportsprescribedbythefinancialdepartment,regularlyreportonthestateoftheirpossessionanduseofstate-ownedassets.
Article47Thestate-ownedassetspossessedandusedbypublicinstitutionsareanimportantreferenceforthecompetentauthoritiesandfinancialdepartmentstoprepareandarrangebudgetsforpublicinstitutions.Financialdepartmentsandcompetentdepartmentsatalllevelsshouldmakefulluseofassetmanagementinformationsystemsandassetinformationreports,comprehensivelyanddynamicallygraspthestate-ownedassetspossessionanduseofpublicinstitutions,andestablishandperfectanincentiveandrestraintmechanismthateffectivelycombinesassetsandbudgets.
ChapterVIIISupervision,InspectionandLegalResponsibilities
Article48Financialdepartments,competentdepartments,publicinstitutionsandtheirstaffshallmaintainthesafetyandintegrityofpublicinstitutions’state-ownedassetsinaccordancewiththelaw,Improvetheefficiencyoftheuseofstate-ownedassets.
Article49Thefinancialdepartments,competentdepartmentsandpublicinstitutionsshallestablishasoundscientificandreasonablesystemforthesupervisionandmanagementofstate-ownedassetsofpublicinstitutions,andassigntheresponsibilityofassetsupervisionandmanagementtospecificdepartments,unitsandindividuals.
Article50State-ownedassetssupervisionofpublicinstitutionsshalladheretotheintegrationofinternalsupervisionoftheunitwithfinancialsupervision,auditsupervision,andsocialsupervision,thecombinationofpre-supervision,interimsupervisionandpost-eventsupervision,dailysupervisionandspecialinspectionCombine.
Article51.InstitutionsandtheirstaffwhoviolatetheseMeasuresbycommittingoneofthefollowingactsshallbepunished,dealtwith,andsanctionedinaccordancewiththe"RegulationsonPenaltiesforFiscalIllegalActs":
(1)Defraudingfinancialfundsbymeansoffalsereportingorfraud;
(2)Possessing,usinganddisposingofstate-ownedassetswithoutauthorization;
(3)WithoutauthorizationProvideguarantee;
(4)Failuretopaythestate-ownedassetincomeinaccordancewithregulations.
Article52Thefinancialdepartment,thecompetentdepartmentandtheirstaffwhoviolatetheprovisionsoftheseMeasureswhenturninginormanagingtheproceedsofstate-ownedassetsorallocatingfinancialfundsshallbegovernedbytheRegulationsonPenaltiesforIllegalFiscalActs"Punishment,handlingandsanctionsshallbecarriedoutaccordingtotheregulations.
Article53IfthecompetentauthorityviolatestheprovisionsoftheseMeasuresintheallocationofstate-ownedassetsofpublicinstitutionsorreviewingandapprovingtheuseanddisposalofstate-ownedassets,thefinancialdepartmentmayorderittomakecorrectionswithinatimelimit,anddonotmakecorrectionsafterthedeadline.Bewarned.
Article54Otheractsthatviolatetheregulationsonthemanagementofstate-ownedassetsofpublicinstitutionsintheseMeasuresshallbedealtwithinaccordancewithrelevantnationallaws,regulationsandrules.
Chapter9AttachedRules
Article55Thepossessionanduseofstate-ownedassetsinsocialorganizationsandprivatenon-enterpriseunitsshallbeimplementedwithreferencetotheseMeasures.Institutionsandsocialorganizationsmanagedwithreferencetothecivilservicesystemshallbeimplementedinaccordancewiththerelevantprovisionsofthestateonthemanagementofstate-ownedassetsofadministrativeunits.
Article56Institutionsthatimplementcorporatemanagementandimplementcorporatefinancialaccountingsystems,aswellasenterpriseswithlegalpersonalityestablishedbyinstitutions,shallbeimplementedbythefinancialdepartmentinaccordancewiththerelevantprovisionsofthesupervisionandmanagementofenterprisestate-ownedassetsSupervisionandmanagement.
Article57Regulationsforthemanagementofstate-ownedassetsintheregionandpublicinstitutionsatthesamelevelformulatedbythelocalfinancialdepartmentshallbereportedtothehigher-levelfinancialdepartmentfortherecord.
Theimplementationmeasuresforthemanagementofstate-ownedassetsofcentral-levelpublicinstitutionsshallbeformulatedbytheMinistryofFinanceinconjunctionwithrelevantdepartmentsinaccordancewiththesemeasures.
Article58:Measuresforthemanagementofstate-ownedassetsofoverseasinstitutionsshallbeseparatelyformulatedbytheMinistryofFinance.Themeasuresforthemanagementofstate-ownedassetsoftheChinesePeople'sLiberationArmy,theArmedPoliceForce,andspecificinstitutionsapprovedbythestateshallbeseparatelyformulatedbytheGeneralLogisticsDepartmentofthePeople'sLiberationArmy,theArmedPoliceForceandrelevantcompetentdepartmentsinconjunctionwiththeMinistryofFinance.
Iftheindustryhasoutstandingcharacteristicsandneedstoformulatemeasuresforthemanagementofstate-ownedassetsofindustryandpublicinstitutions,theMinistryofFinanceandrelevantcompetentauthoritiesshallformulatethesemeasures.
Article59The"prescribedlimits"forassetallocationanddisposalitemsintheseMeasuresshallbeseparatelydeterminedbythefinancialdepartmentsatorabovetheprovinciallevel.
Article60TheseMeasuresshallcomeintoforceonJuly1,2006.Theregulationsonthemanagementofstate-ownedassetsofpublicinstitutionsthatwerepromulgatedbeforeandwhichconflictwiththeseMeasuresshallbeimplementedinaccordancewiththeseMeasures.
AdministrativeUnit
OrderNo.35oftheMinistryofFinanceofMay30,2006
ChapterOneGeneralProvisions
Article1isforTostandardizeandstrengthenthemanagementofstate-ownedassetsofadministrativeunits,maintainthesafetyandintegrityofstate-ownedassets,rationallyallocatestate-ownedassets,improvetheefficiencyoftheuseofstate-ownedassets,andensurethatadministrativeunitsperformtheirfunctions.ThesemeasuresareformulatedinaccordancewiththerelevantregulationsoftheStateCouncil.
Article2Thesemeasuresareapplicabletothestate-ownedassetsmanagementactivitiesofpartyagencies,people’scongressagencies,administrativeagencies,CPPCCagencies,judicialagencies,procuratorialagencies,andvariousdemocraticparties(hereinaftercollectivelyreferredtoasadministrativeunits).
Article3Theterm“state-ownedassetsofadministrativeunits”asusedintheseMeasuresreferstothegeneraltermforvariouseconomicresourcesthatareownedandusedbyadministrativeunitsatalllevelsandarelegallyrecognizedasstate-ownedandcanbemeasuredincurrency.Thatis,thestate-owned(public)propertyoftheadministrativeunit.
State-ownedassetsofadministrativeunitsincludeassetsformedbyadministrativeunitswithstatefiscalfunds,assetsallocatedbythestatetoadministrativeunits,assetsformedbyadministrativeunitsorganizingincomeinaccordancewithstateregulations,aswellasacceptingdonationsandotherconfirmedbylawItisastate-ownedasset,anditsmanifestationsarefixedassets,currentassets,andintangibleassets.
Article4Themaintasksofadministrativeunitstate-ownedassetsmanagementare:
(1)Establishandimprovevariousrulesandregulations;
(2)Promotestate-ownedassetsReasonableallocationandeffectiveuseofassets;
(3)Guaranteethesafetyandintegrityofstate-ownedassets;
(4)Supervisethestate-ownedassetsofeconomicentitiesthathavenotbeendecoupled,andrealizetheIncreasingthevalueof.
Article5Thecontentsofstate-ownedassetsmanagementofadministrativeunitsinclude:assetallocation,assetuse,assetdisposal,assetevaluation,propertyrightsdefinition,propertyrightsdisputemediation,propertyrightsregistration,assetinventory,assetstatisticalreports,andsupervisionandinspectionWait.
Article6State-ownedassetsmanagementactivitiesofadministrativeunitsshallfollowthefollowingprinciples:
(1)Combineassetmanagementandbudgetmanagement;
(2)Combineassetmanagementandfinancialmanagement;
(3)Combinephysicalmanagementandvaluemanagement.
Article7Themanagementofstate-ownedassetsofadministrativeunitsshallimplementamanagementsystemofunifiedstateownership,hierarchicalgovernmentsupervision,andunitpossessionanduse.
ChapterII"ManagementOrganizationsandResponsibilities
Article8"Financialdepartmentsatalllevelsarethegovernment'sfunctionaldepartmentsresponsibleforthemanagementofstate-ownedassetsofadministrativeunits,andtheyimplementcomprehensivemanagementofstate-ownedassetsofadministrativeunits.Itsmainresponsibilitiesare:
(1)Toimplementthelaws,regulations,andpoliciesrelatedtothemanagementofstate-ownedassets;
(2)ToformulateadministrativeRulesandregulationsforthemanagementofstate-ownedassetsoftheunit,andsuperviseandinspecttheimplementation;
(3)Responsibleforresearchingandformulatingthestate-ownedassetallocationstandardsofadministrativeunitsatthesamelevelinconjunctionwithrelevantdepartments,andresponsiblefortheexaminationandapprovalofassetallocationmatters,accordingtoregulationsCarryouttheexaminationandapprovalofassetdisposalandpropertyrightschanges,andberesponsiblefororganizingthedefinitionofpropertyrights,themediationofpropertyrightsdisputes,assetstatisticalreports,assetevaluations,andassetinventory;Approvalofassets,responsibleforthesupervisionandmanagementofthestate-ownedassetsofeconomicentitiesthathavenotyetdecoupledfromtheadministrativeunit;
(5)Responsibleforthesupervisionandmanagementofthestate-ownedassetincomeoftheadministrativeunitatthesamelevel;
(6)Superviseandinspectthestate-ownedassetmanagementworkoftheadministrativeunitatthecorrespondinglevelandthelower-levelfinancialdepartment;
(7)Reporttherelevantstate-ownedassetmanagementworktothegovernmentatthecorrespondinglevelandthehigher-levelfinancialdepartment.
Article9Theadministrativeunitshallimplementspecificmanagementofthestate-ownedassetspossessedandusedbytheunit.Itsmainresponsibilitiesare:
(1)Responsibleforformulatingandorganizingtheimplementationofspecificmeasuresforthemanagementofstate-ownedassetsoftheunitinaccordancewiththeregulationsonthemanagementofstate-ownedassetsoftheadministrativeunit;
(2)ResponsiblefortheunitAccountcardmanagement,inventoryandregistration,statisticalreportsanddailysupervisionandinspectionofstate-ownedassets;
(3)Responsibleforthedailymanagementoftheunit'sstate-ownedassetspurchase,acceptance,repairandmaintenance,etc.,toprotectstate-ownedassets
(4)Responsibleforhandlingtheapprovalproceduresfortheallocation,disposal,leasing,lendingandothermattersoftheunit’sstate-ownedassets;
(5)ResponsiblefornotdecouplingwiththeadministrativeunitThespecificsupervisionandmanagementofthestate-ownedassetsoftheeconomicentitiesandassumetheresponsibilityofmaintainingandincreasingthevalue;
(6)Accepttheguidanceandsupervisionofthefinancialdepartment,andreportthestate-ownedassetsmanagementoftheunit.
Article10Accordingtoworkneeds,thefinancialdepartmentmaytransferpartoftheworkofstate-ownedassetsmanagementtootherunitstocomplete.Relevantunitsshallcompletetheassignedstate-ownedassetsmanagementwork,beresponsibletothefinancialdepartment,andreportthecompletionofthework.
Article11Thefinancialdepartmentsandadministrativeunitsatalllevelsshallclarifytheinstitutionsandpersonnelforthemanagementofstate-ownedassets,andstrengthenthemanagementofstate-ownedassetsbytheadministrativeunits.
ChapterIIIAssetAllocation
Article12Theallocationofstate-ownedassetsofadministrativeunitsshallfollowthefollowingprinciples:
(1)Strictlyenforcelaws,regulationsandrelatedRulesandregulations;
(2)Meettheneedsofadministrativeunitstoperformtheirfunctions;
(3)Scientificandreasonable,optimizetheassetstructure;
(4)DiligenceandthriftSaveandstrictlycontrol.
Article13:Assetsthathavespecifiedequipmentstandardsshallbeequippedinaccordancewiththestandards;forassetsthatdonothavespecifiedequipmentstandards,theyshallproceedfromactualneeds,strictlycontrolandrationallyequipthem.
Inprinciple,thefinancialdepartmentwillnotrepurchasetheassetsrequiredtobeallocatedthroughadjustments.
Article14Forthepurchaseofassetswithprescribedequipmentstandards,unlessotherwisespecifiedbythestate,thefollowingproceduresshallbesubmittedforapproval:
(1)Theassetmanagementdepartmentoftheadministrativeunitshallworkwiththefinancedepartment.Thedepartmentreviewstheinventoryofassets,proposestheitemsandquantitiesoftheassetstobepurchased,calculatestheamountoffunds,andreportstothefinancialdepartmentatthesamelevelforapprovalafterthepersoninchargeoftheunitreviewsandagrees,andsubmitsrelevantmaterialsinaccordancewiththerequirementsofthefinancialdepartmentatthesamelevel;
(2)Thefinancialdepartmentatthesamelevelapprovestheassetpurchaseprojectproposedbytheadministrativeunitbasedontheassetstatusoftheunit;
(3)Withtheapprovalofthefinancialdepartmentatthesamelevel,eachunitcanincludetheassetpurchaseprojectintheunitAnnualdepartmentalbudget,andwhenpreparingtheannualdepartmentalbudget,theapprovaldocumentsandrelatedmaterialsshallbesubmittedtothefinancedepartmentatthesamelevelasthebasisforexaminingandapprovingthedepartmentalbudget.Withoutapproval,itmaynotbeincludedindepartmentalbudgets,normayitbeincludedinunitexpenditures.
Article15Ifassetsneedtobepurchasedafterapprovaltoholdmajormeetings,large-scaleevents,etc.,themeetingoreventorganizershallapplyforapprovalinaccordancewiththeproceduresprescribedintheseMeasures.
Article16Theadministrativeunitpurchasesassetsthatareincludedinthescopeofgovernmentprocurement,andimplementsgovernmentprocurementinaccordancewiththelaw.
Article17Theassetmanagementdepartmentoftheadministrativeunitshallcheckandacceptthepurchasedassets,registerthem,andconductaccountingprocessinginatimelymanner.
ChapterIV"UseofAssets
Article18"Administrativeunitsshallestablishandimprovethemanagementsystemfortheuseofstate-ownedassets,andregulatetheuseofstate-ownedassets.
Article19Administrativeunitsshallconscientiouslymanagetheuseandmanagementofstate-ownedassets,makethebestuseoftheirmaterials,andgivefullplaytothebenefitsoftheuseofstate-ownedassets;ensurethesafetyandintegrityofstate-ownedassetsandpreventtheuseofstate-ownedassetsImproperlossandwastein
Article20Theadministrativeunitshallregularlycheckandcountthestate-ownedassetsthatitpossessesanduses,sothatthefamilybackgroundisclearandtheaccounts,cards,andfactsareconsistenttopreventthelossofstate-ownedassets.
Article21Administrativeunitsshallestablishastrictresponsibilitysystemforstate-ownedassetsmanagementandassignresponsibilityforstate-ownedassetsmanagementtoindividuals.
Article22Administrativeunitsshallnotusestate-ownedassetstoprovideexternalguarantees,unlessotherwiseprovidedbylaw.
Article23Administrativeunitsshallnotusestate-ownedassetspossessedorusedtoestablisheconomicentitiesinanyform.BeforethepromulgationoftheseMeasures,thestate-ownedassetsthathavebeenusedtoestablisheconomicentitiesshallbedecoupledinaccordancewiththestate'sregulationsonthedecouplingofpartyandgovernmentagenciesfromtheeconomicentitiestheyoperate.Beforedecoupling,theadministrativeunitshouldstrictlysupervisetheeconomicbenefits,incomedistributionanduseofitseconomicentitiesinaccordancewithrelevantstateregulations.
Thefinancialdepartmentshouldsuperviseandinspectitseconomicbenefits,incomedistributionanduse.
Article24Ifanadministrativeunitintendstoleaseorlendthestate-ownedassetsitpossessesoruses,itmustbereportedtothefinancialdepartmentatthesamelevelforreviewandapprovalinadvance.Withoutapproval,noexternalleaseorlendingisallowed.
Thefinancialdepartmentatthesamelevelshouldstrictlycontroltheexternalleasingandlendingofstate-ownedassetsofadministrativeunitsandstrictlyexamineandapprovethembasedonactualconditions.
Article25.Thenatureoftheownershipofthestate-ownedassetsleasedorlentbyadministrativeunitsremainsunchangedandstillbelongstothestate;theincomeformedissubjectto“revenueandexpenditure”inaccordancewiththegovernment’snon-taxrevenuemanagementregulations.Twolines"management.
Article26Thefinancialdepartmentatthesamelevelhastherighttoadjusttheuseordisposeofthestate-ownedassetsintheadministrativeunitthatexceedthestandardallocation,inefficientoperation,oridleforalongtime.
Chapter5DisposalofAssets
Article27Thedisposalofstate-ownedassetsofadministrativeunitsreferstothetransferandverificationofthepropertyrightsofstate-ownedassetsofadministrativeunits,includingthegratuitouspaymentofvariousstate-ownedassetsTransfer,sell,replace,reportloss,scrap,etc.
Article28Thescopeofstate-ownedassetsthatadministrativeunitsneedtodisposeofincludes:
(1)Idleassets;
(2)DuetotechnicalreasonsandprocessScientificargumentation,assetsthatreallyneedtobescrappedoreliminated;
(3)Assetsthathavetransferredpropertyrightsoruserightsduetounitdivision,cancellation,merger,restructuring,changesinaffiliation,etc.;
(4)Assetswithinventorylosses,baddebtsandabnormallosses;
(5)Assetsthathaveexceededtheirusefullifeandcannotbeused;
(6)AccordingtorelevantnationalregulationsOthersituationsthatrequireassetdisposal.
Article29Theadministrativeunitshallstrictlyperformtheexaminationandapprovalprocedureswhendisposingofstate-ownedassets,andshallnotdisposeofthemwithoutapproval.
Article30Assetdisposalshallbereviewedandappraisedbytheassetmanagementdepartmentoftheadministrativeunitinconjunctionwiththefinancialdepartmentandthetechnicaldepartment,putforwardopinions,andsubmitforapprovalinaccordancewiththeapprovalauthority.
Article31Exceptasotherwiseprovidedbythestate,theapprovalauthorityanddisposalmethodsforthedisposalofstate-ownedassetsofadministrativeunitsshallbeprescribedbythefinancialdepartmentinaccordancewiththeseMeasures.
Article32Thedisposalofstate-ownedassetsofadministrativeunitsshallbeconductedinaccordancewiththeprinciplesofopenness,justiceandfairness.Thesaleandreplacementofassetsshallbeconductedbyauction,bidding,transferbyagreement,andothermethodsprescribedbynationallawsandadministrativeregulations.
Article33Variableincomeandresidualvalueincomefromthedisposalofstate-ownedassetsofadministrativeunitsshallbemanagedinaccordancewiththegovernment'snon-taxincomemanagementregulations.
Article34Whenanadministrativeunitissplit,cancelled,merged,restructured,andchangesinitsaffiliation,itshallcheckandregisterthestate-ownedassetsthatitpossessesanduse,preparetheinventory,andsubmitittothefinancialdepartmentforreviewandapproval.Disposeofandgothroughtheassettransferproceduresinatimelymanner.
Article35State-ownedassetstemporarilypurchasedbyadministrativeunitsjointlyconveningmajormeetingsandholdinglarge-scaleevents,etc.,shallbedisposedofbythesponsoringunitattheendofthemeetingandactivitiesinaccordancewiththeprovisionsoftheseMeasures.
ChapterVIAssetEvaluation
Article36Ifanadministrativeunithasoneofthefollowingcircumstances,itshallevaluatetherelevantassets:
(1)Assetsobtainedbyadministrativeunitswithoutoriginalpricedocuments;
(2)Auction,paidtransfer,andreplacementofstate-ownedassets;
(3)Otherassetsthatneedtobeevaluatedinaccordancewithrelevantnationalregulationssituation.
Article37Theadministrativeunit’sstate-ownedassetsappraisalprojectimplementstheapprovalsystemandthefilingsystem.Thescopeandpowersofprojectssubjecttotheapprovalsystemandthefilingsystemshallbeseparatelyprescribedbythefinancialdepartment.
Article38Theevaluationofstate-ownedassetsofadministrativeunitsshallentrustanassetevaluationagencywithassetevaluationqualifications.
Article39Theadministrativeunitthatconductsassetevaluationshalltruthfullyproviderelevantinformationandinformation,andberesponsiblefortheobjectivity,authenticityandlegalityoftheinformationandinformationprovided,andshallnotuseanyformInterventionevaluationagencypracticeindependently.
ChapterSeven:MediationofPropertyRightsDisputes
Article40:Propertyrightsdisputesrefertodisputesarisingfromtheunclearownershipofpropertyrights,suchaspropertyownership,managementrights,anduserights.
Article41Propertydisputesbetweenadministrativeunitsshallbesettledbythepartiesthroughnegotiation.Ifthenegotiationfails,thefinancialdepartmentorthegovernmentatthesamelevelshallmediateandmakearuling.
Article42Intheeventofapropertyrightdisputebetweenanadministrativeunitandanon-administrativeunit,organizationorindividual,theadministrativeunitshallputforwarditshandlingopinionsandreporttothefinancialdepartmentforapproval,andthennegotiatewiththeotherpartytoresolveit.Ifnegotiationcannotberesolved,itshallbehandledinaccordancewithjudicialprocedures.
Chapter8:AssetStatisticsReport
Article43:Administrativeunitsshallestablishassetregistrationfilesandmakereportsinstrictaccordancewiththerequirementsofthefinancialdepartment.
Financialdepartmentsandadministrativeunitsshouldestablishandimproveassetmanagementinformationsystemsandimplementdynamicmanagementofstate-ownedassets.
Article44Theassetstatisticalreportsubmittedbytheadministrativeunitshallbetrue,accurate,timely,andcomplete,andprovidewrittenanalysisandexplanationofthepossession,use,change,anddisposalofstate-ownedassets.
Financialdepartmentsandadministrativeunitsshouldimplementperformancemanagementofstate-ownedassetsandsupervisetheeffectivenessofassetuse.
Article45Thefinancialdepartmentshallreviewandapprovetheadministrativeunit’sassetstatisticalreport,andmayentrusttherelevantunittoconductanauditwhennecessary.
Thestatisticalreportreviewedandapprovedbythefinancialdepartmentshouldbeusedasthebasisandfoundationforbudgetmanagementandassetmanagement.
Article46Thefinancialdepartmentmayorganizeandcarryoutassetinventoryworkaccordingtoworkneeds.Theimplementationmeasuresforassetinventoryshallbeseparatelyformulatedbythefinancialdepartmentofthepeople'sgovernmentatorabovethecountylevel.
Article47Thefinancialdepartmentmay,inaccordancewiththeneedsofthestatisticalworkofstate-ownedassets,carryouttheregistrationofthepropertyrightsofthestate-ownedassetsofadministrativeunits.Thepropertyrightsregistrationmeasuresshallbeformulatedandimplementedbythefinancialdepartmentthatcarriesoutpropertyrightsregistration.
Chapter9Supervision,InspectionandLegalResponsibilities
Article48Financialdepartments,administrativeunitsandtheirstaffshallearnestlyperformtheirstate-ownedassetsmanagementresponsibilitiesandmaintainstate-ownedassetsinaccordancewiththelaw.Safeandcomplete.
Article49Financialdepartmentsandadministrativeunitsshallstrengthenthemanagementandsupervisionofstate-ownedassets,insistontheintegrationofinternalsupervisionoftheunitwithfinancialsupervision,auditsupervision,andsocialsupervision,andsupervisionbefore,duringandafterthefact.Combinationofdailysupervisionandspecialinspection.
Article50Financialdepartments,administrativeunits,andtheirstaffwhoviolatetheprovisionsoftheseMeasuresbyoccupying,using,ordisposingofstate-ownedassetswithoutauthorizationshallbedealtwithinaccordancewiththe"RegulationsonPenaltiesforFiscalIllegalActs."
Otheractsthatviolatethestate-ownedassetmanagementregulationsshallbedealtwithinaccordancewithrelevantstatelawsandregulations.
Chapter10:AttachedRules
Article51Themanagementofstate-ownedassetsofpublicinstitutionsandsocialorganizationsthataremanagedwithreferencetothecivilservicesystemshallbeimplementedinaccordancewiththeseMeasures.
Article52Theindependentaccountingnon-civilservantsmanagedbytheadministrativeunitshallimplementtherelevantprovisionsofthestate-ownedassetsmanagementoftheinstitution,andtheindependentaccountingenterpriseshallimplementtherelevantprovisionsofthestate-ownedassetmanagementoftheenterprise,andshallnotimplementthisMethod.
Article53Thelocalfinancialdepartmentmay,inaccordancewiththeseMeasuresandtheprovisionsofthehigher-levelfinancialdepartmentonthemanagementofstate-ownedassets,formulatetherulesandregulationsforthemanagementofstate-ownedassetsintheregionandadministrativeunitsatthesamelevel,andreportthemtothenexthigherlevel.Recordedbythefinancialdepartment.
Article54Administrativemeasuresforthemanagementofoverseasstate-ownedassetsofadministrativeunitsshallbeseparatelyformulatedbytheMinistryofFinance.
Theimplementationmeasuresforthemanagementofstate-ownedassetsofcentraladministrativeunitsshallbeformulatedbytheMinistryofFinanceinconjunctionwithrelevantdepartmentsinaccordancewiththesemeasures.
Article55Themeasuresforthemanagementofstate-ownedassetspossessedandusedbythePeople'sLiberationArmyandotherspecificunitsshallbeseparatelyformulatedbytheGeneralLogisticsDepartmentofthePeople'sLiberationArmyandotherrelevantdepartmentsinconjunctionwiththeMinistryofFinance.
Article56TheseMeasuresshallcomeintoforceonJuly1,2006.Previouslypromulgatedrulesandregulationsconcerningthemanagementofstate-ownedassetsofadministrativeunits,iftheyconflictwiththeseMeasures,theseMeasuresshallprevail.
SchoolAssets
ChapterOneGeneralProvisions
Thefirstarticleistostrengthentheschool’sThehealthydevelopmentoftheschool’svariousundertakingsisformulatedinaccordancewiththe"AdministrativeMeasuresonFixedAssetsofXXSchools","InterimMeasuresfortheManagementofStateAssetsofXXUniversities"andrelevantnationalregulations,combinedwiththeactualconditionsofourschool.
Article2Afixedassetreferstoafixedassetthathasaservicelifeofmorethanoneyear,theunitvalueofgeneralequipmentismorethan500yuan,andtheunitvalueofspecialequipmentismorethan800yuan,andbasicallymaintainstheoriginalmaterialformduringuse.Assets,includingbuildings,specialequipment,generalequipment,culturalrelicsanddisplays,booksandotherfixedassets.Althoughtheunitvaluedoesnotmeettheprescribedstandards,alargenumberofsimilarmaterialswithadurabilityofmorethanoneyeararemanagedasfixedassets.
EquipmentandappliancesthatdonotmeetthestandardsspecifiedintheseMeasuresshallbemanagedaslow-valueconsumables.
Thefixedassetspurchasedbythelogisticsoperationservicecenters,independentaccountingunitsandentitiesthatarenotlegalentitiesaretheschool’sfixedassets,andthefixedassetsareregisteredandmanagedinaccordancewiththeseregulations.
Article3Themaincontentsoffixedassetmanagementare:determinationofthescope,classificationandunitpriceoffixedassets;increase,use,maintenanceanddisposaloffixedassets;inventoryoffixedassets;fixedassetaccountingmanagement,etc.
Article4Themaintasksoffixedassetsmanagementare:perfectthemanagementsystem;perfecttherulesandregulations;findoutthestatusofthepropertyandclarifythepropertyrights;establishascientificoperatingmechanism;rationallyallocatefixedassets;ensurethesafetyoffixedassets,Completeandintact.
FixedAssets
Article5Theschoolimplementsaunifiedleadership,centralizedmanagement,hierarchicalresponsibility,andindividualresponsibilitymanagementsystemforfixedassets.Itisorganizedandledbytheschool'sstate-ownedassetmanagementworkleadinggroup.ItsmainmanagementdepartmentistheState-ownedAssetsManagementOfficeoftheFinanceDepartment(referredtoasthe"State-ownedAssetsOffice").TheState-ownedAssetsSupervisionandAdministrationOfficeimplementsunifiedsupervisionandmanagementoftheschool'sfixedassets.Itsmainresponsibilitiesareasfollows:
(1)Toformulateschoolfixedassetsmanagementmethodsandrelatedsystems;
(2)Usemoderninformationtechnologytomanagefixedassets.Establishandusethe"FixedAssetManagementSystemforHigherEducationInstitutions",andensurethesafeoperationandnormalmaintenanceofthecertificationsystem,andberesponsibleforthefinancialreviewanddatabackupofthedisposaloffixedassetsincreaseordecrease;
(3)Participateinlarge-scale,Purchaseofprecisioninstrumentsandequipmentandbulkmaterials,demonstration,bidding,procurementandacceptanceoflarge-scalerepairsandcapitalconstructionprojects;
(4)Registerthegeneralclassificationoffixedassetsandcheckwiththeschool’sfinancialaccountbooksonamonthlybasisTotalassets;
(5)Reviewandapprovetheproceduresoffixedassetsadjustment,disposal,andexternalleaseandlending;
(6)Organizetheschool’sfixedassetsinventoryandstatisticswork;
(7)Superviseandinspectthemanagement,maintenanceanduseoffixedassets.
Article6LaboratoryEquipmentManagementOffice,LogisticsManagementOffice,andLibraryarethecentralizedmanagementdepartmentsoffixedassetsoftheschool.Fixedassetsaremanagedcentrallybycategory:
(1)TheLaboratoryEquipmentManagementOfficeisresponsibleforthemanagementofinstrumentsandmeters,electromechanicalequipment,electronicequipment,healthandmedicalequipment,printingequipment,specimenmodels,culturalrelicsandexhibits,Fixedassetssuchasculturalandsportsequipment,administrativeofficeequipment,tools,measuringtoolsandutensils.
(2)TheLogisticsManagementOfficeisresponsibleforthefixedassetsofhousesandstructures,landplants,furniture,andclothing.
(3)Thelibraryisresponsibleformanagingthefixedassetsoftheschool'sbooksandmaterials(includingbooksandmaterialspurchasedatpublicexpensebyvariousdepartmentsandindividuals).
Eachcentralizedmanagementdepartmentisequippedwithassetmanagementpersonnelaccordingtothescopeofdivision,responsibleforspecificbusinessmanagement.Itsmainresponsibilitiesareasfollows:
(1)Accordingtotheschool’sfixedassetmanagementsystem,formulatespecificbusinessmanagementnorms,standardsandrelatedsystems;
(2)Use"××UniversityFixedAssetsAssetManagementSystem",andperformdutiesinaccordancewiththeauthorityandproceduressetbythesystem,ensurethesafeoperationofthesystem,andberesponsibleforthecentralizedreviewofthedisposaloffixedassets;
(3)ParticipationisfeasibleDemonstrationandbidding,procurementactivities,andresponsiblefororganizingacceptance;
(4)Organizingandmanagingtheinventory,maintenanceandstatisticsoffixedassets;
(5)ProposingfixedassetsAdjustandconfiguresuggestionsandorganizeimplementationaccordingtotheapproval;
(6)Accordingtotheapplicationoftheuserdepartment,organizethetechnicalappraisalofthescrapanddamageoffixedassets,putforwardtreatmentopinions,andreporttotheschool'sstate-ownedassetsmanagementofficeforapproval;
(7)Inspectandguidethefixedassetmanagementoftheuserdepartment.
Article7Thefixedassetusedepartmentisresponsibleforthedailymanagementofthefixedassetsitpossessesanduses,andisequippedwithfull-time(orpart-time)assetmanagementpersonnel.Itsmainresponsibilitiesare:
(1)Correctlyusethe"××UniversityFixedAssetsManagementSystem",performdutiesaccordingtosystemauthorizationspecifications,andensurethesafeoperationofthesystem,andberesponsibleforthedisposaloftheunit'sfixedassetsSystementryandregistrationwork;
(2)Strictlyfollowtherequirementsoftheschool’sfixedassetmanagementsystem,formulatetheunit’sfixedassetusemanagementsystem,andmanageandusetheunit’sfixedassets;
(3)Registerrelatedfixedassetsledgerandestablishfixedassetsusecards;
(4)Keepandmaintainfixedassets;
(5)Applyforfixedassetsdisposal,Responsiblefororganizingorparticipatingintheprocessingoffixedassets.
Scope
Article8Theschoolanditsindependentaccounting(unincorporated)economicentitiesusefinancialsubsidyincome,superiorsubsidyincome,businessincome,businessserviceincome,andincomefromaffiliatedunits.,Otherincomeorfixedassetspurchasedandconstructedbyvariousfunds,aswellasfixedassetsobtainedthroughdonations,transfers,etc.,shallbeincludedinthescopeoffixedassetmanagement.
Classification
Article9Theclassificationofschoolfixedassets.Theschool’sfixedassetsareaccountedforinaccordancewiththerequirementsoftheuniversity’saccountingsystemandsetupaccordingtothefollowingsixtypesofaccountingaccounts:
(1)Houses,buildingsandancillaryfacilities;
(2)ExclusiveuseEquipment;
(3)Generalequipment;
(4)Culturalrelicsanddisplays;
(5)Books;
(6)Otherfixedassets.
Setupaledgeraccordingtothefollowingsixteencategoriestomanagefixedassetsthroughthefixedassetmanagementsystem.
(1)Housesandstructures;
(2)Land;
(3)Instrumentsandmeters;
(4)ElectromechanicalEquipment;
(5)Electronicequipment;
(6)Printingequipment;
(7)Healthandmedicalequipment;
(Eight)Culturalandsportsequipment;
(9)Specimenmodels;
(10)Culturalrelicsanddisplays;
(11)Books;
(12)Tools,measuringtoolsandutensils;
(13)Furniture;
(14)Administrativeofficeequipment;
(105)Clothingandequipment;
(16)Livestock.
Valuation
Article10Theschool’sfixedassetsshallbepricedaccordingtothefollowingprovisions:
(1)Forthepurchasedandtransferredfixedassets,theactualpricepaidAndthepackagingfees,transportationfees,installationfees,andvehiclepurchasesurchargespaidtomakethefixedassetsreachtheexpectedworkingcondition;
(2)Fixedassetspurchasedandconstructedbythemselves,afterpassingtheinspection,pressAllrelatedexpendituresusedinconstructionarepriced;
(3)Fixedassetsthatarereconstructed,expandedandaddedonthebasisoftheoriginalfixedassetsshallbecalculatedastheexpendituresincurredbythereconstruction,expansionandexpansionminusthereconstructionandexpansionTheoriginalpriceoffixedassetsshallbeaddedtothenetvalueaddedaftertheincomefromvariablepriceintheprocessofadditionalconstruction;
(4)Forfixedassetsleasedbyfinancing,theprice,transportationandmiscellaneousfees,installationfees,etc.determinedinaccordancewiththeleaseagreementValuation;
(5)Thefixedassetsacceptedfordonationshallbepricedaccordingtothemarketpriceofsimilarfixedassetsoraccordingtotherelevantevidenceprovidedbythedonor,aswellastherelevantexpensesincurredwhenacceptingthefixedassets;
(6)Fixedassetswithprofitableinventoryshallbepricedatreplacementvalue;
(7)Fixedassetsobtainedthroughexchangeshallbepricedatreplacementvalue;
EleventhArticleThevalueoffixedassetsthathavebeenrecordedintheaccountshallnotbechangedarbitrarilyexceptforthefollowingcircumstances.
(1)Re-evaluatethevalueoffixedassetsaccordingtonationalregulations;
(2)Addsupplementaryequipmentorimproveddevices;
(3)ChangefixedassetsPartofthedemolished;
(4)Itwasfoundthattheoriginalfixedassetswererecordedincorrectly.
Increase
Article12Theincreaseinfixedassetsmainlyreferstotheincreaseinthequantityandvalueoffixedassetscausedbyactivitiessuchaspurchase,construction,improvement,donation,allocation,andtransfer..
Article13Accordingtotheschool’scareerdevelopmentplanandbudget,theannualpurchaseandconstructionplanshallbestudiedandformulatedonthebasisoffulldemonstration.Approvalinaccordancewiththeschool'sfundingmanagementauthority.
Article14Forthepurchaseofsophisticatedandvaluableinstruments,large-scalecompletesetsofequipment,rareeditionbooks,andcapitalconstructionprojects,theschoolwillestablishafeasibilitystudyteamtoconductfeasibilitydemonstrations,andopentendersinstrictaccordancewiththeprescribedprocedures.Theprofessional,technicalandeconomicpersonnelinthedemonstrationworkinggroupshallnotbelessthantwo-thirdsofthetotalnumberofmembers.
Article15Duringthepurchaseandconstructionoffixedassets,schoolsmustestablishnecessarycontractmanagementsystemsandlegalconsultationsystems,andsignandperformcontractsinstrictaccordancewiththelaw.
Article16Afterthecompletionofthepurchaseandconstructionoffixedassets,theresponsiblepersonsconcernedshallconducton-siteinspection,testingandinventoryinatimelymannerinaccordancewithnationalprofessionalstandardsandcontractterms.Iftheacceptanceisunqualified,nosettlementformalitiesshallbehandledandnodeliveryshallbemade.Andinaccordancewiththetermsofthecontract,promptlysubmitreturnsandclaimstotheresponsiblepersons.
Useandmaintenance
Article17Thecentralizedmanagementoffixedassetssuchasthelaboratoryequipmentmanagementoffice,thelogisticsmanagementoffice,andthelibrarymustestablishandimprovethefixedassetcustodyandmaintenancesystem.Doagoodjobinfireprevention,theftprevention,riotprevention,moistureprevention,dustprevention,rustprevention,andmothprevention.Eachuserunitshallimplementsafetyprotectionmeasures.Carryoutmaintenance,regularinspectionorrepairoffixedassetsinaccordancewiththerequirementsofthesystem,toensurethattheyareingoodconditionandsafetouse.
Article18Forsophisticatedandvaluableinstrumentsandequipmentthatarepronetosafetyaccidents,thecentralmanagementdepartmentshallformulatespecificoperatingproceduresanddesignatespecialpersonneltooperate.
Article19Forthevariousdocumentsandmaterialsformedintheprocessofpurchasinglarge-scaleprecisionandvaluableequipment,culturalrelics,exhibits,andinfrastructureconstruction,allcentralizedmanagementdepartmentsmustcollect,sort,andproperlykeeptheminatimelymanner.
Article20Schoolfixedassetsaregenerallynotallowedtoberentedout.Ifitisreallynecessarytorentout,thelendingunitshouldapplyforapprovalbythecentralmanagementdepartmentandthefinancialdepartment(State-ownedAssetsManagementOffice).Aninspectionshouldbecarriedoutwhenitisretrieved.Theincomeobtainedfromrentingoutfixedassetsshallbehandedovertotheschool'sfinancialdepartmentinfullandintime,andmanagedandusedinaccordancewiththeschool'srelevantregulations.
Article21Establishaninspectionandassessmentsystemfortheuseoffixedassets,andtimelyandreasonablyallocatefixedassetsthathavebeenidleforalongtimeandhavelowutilizationratestoimproveutilization.
Article22Theschool-runindustryandotherbusinessunitsshallnotpossesstheschool’sfixedassetsfreeofcharge.Thepossessionoffixedassetsmustcompletetheprocedures,clarifythepropertyrights,signthepossessionagreement,andchargecertainoccupationfeesandRent(exceptaspartofinvestment).
Article23Thechangeoffixedassetsshallcomplywiththefollowingrequirements:
(1)Whentheorganizationisadjusted,theState-ownedAssetsManagementOffice,togetherwiththecentralmanagementdepartment,shallorganizerelevantunitstoconductpropertyinspections.Gothroughthehandoverprocedures.
(2)Whenthepositionoftheassetmanagerchanges,thetransferproceduresshallbehandledunderthesupervisionoftherelevantpersonnelofthecentralmanagementdepartment.
(3)Iftheusersoffixedassetsaretransferredfromtheschoolorretire,theymustsurrenderthefixedassetsused.
(4)Thechangeoffixedassetusersshallbeappliedforbytheassetmanager.
Article24Theschoolshall,inprinciple,conductaclean-upcheckoffixedassetsonceayear.Ensurethattheaccount,card,andobjectmatch.Forfixedassetsthatareinprofitandloss,thereasonsshouldbeascertainedinatimelymanner,theresponsibilitiesshouldbedistinguished,andtheyshouldbedealtwithinaccordancewithregulations.
AssetDisposal
Article25Thedisposaloffixedassetsreferstothetransferorcancellationofpropertyrightsofvariousfixedassetsbytheschool.Includingfreeallocation,sale,investment,scrapping,lossandsoon.
Article26Thedisposaloffixedassetsshallbehandledinaccordancewiththefollowingprocedures:
(1)Whenfixedassetsneedtobedisposedof,theuserdepartmentshallapplyandfillinthefixedassetsdisposalreportformtohandlethedisposalformalities.
(2)Thecentralmanagementdepartmentorganizestechnicalappraisalandproposeshandlingopinions;
(3)State-ownedassetsmanagementofficereview;
(4)SchoolleadersinchargeSigntheopinions;
(5)Submittotheschool’scompetentdepartment,theProvincialDepartmentofFinance,andtheProvincialState-ownedAssetsAdministrationBureauforapproval;
(6)Disposeoffixedassetsaccordingtotheapproval.
Article27Thedisposaloffixedassetsbyschoolsshallbeexaminedandapprovedaccordingtothefollowingauthority:
(1)Thedisposalofhouses,vehiclesandfixedassetswithaunitvalueofmorethan200,000yuanmustbeapprovedbytheprovincialgovernment.TheDepartmentofEducationreviewsandreportstotheProvincialDepartmentofFinanceandtheProvincialState-ownedAssetsAdministrationBureauforapproval.
(2)Disposaloffixedassetswithatotalvalueofmorethan150,000yuanmustbereviewedbytheschool’sstate-ownedassetsmanagementleadinggroupandthenreportedtotheProvincialDepartmentofEducationforapproval.
(3)Thedisposaloffixedassetsbelowtheabove-mentionedstandardsmustbereviewedbytheState-ownedAssetsSupervisionandAdministrationOfficeoftheschool,andapprovedbytheschool’sstate-ownedassetsmanagementleadinggroup,andthenreportedtotheProvincialDepartmentofEducationfortherecord.
Article28Whenaunitdisposesoflarge-scale,preciseandvaluableinstrumentsandequipment,thecentralizedmanagementdepartmentshallorganizerelevantexpertstoconducttechnicalappraisalandreporttotheschoolforapprovalbeforedisposing.
Article29Whenschoolsusefixedassetstoinvestinschool-runindustriesorforeigninvestments,theyshallbeevaluatedandconfirmedinaccordancewiththeregulationsonstate-ownedassetsmanagement,andtheapprovalproceduresfortheconversionofnon-operatingassetstooperatingassetsshallbeprocessed,andpropertyrightsshallbeclarified.Relationshipandimplementpropertymanagement.
Article30Thecentralmanagementdepartmentshallestablishandimprovethefixedassetscompensationsystem,andholdthepersondirectlyresponsibleforthedamageorlossofthefixedassetstoaccountfortheireconomicresponsibility.
Article31Theincomefromthedisposaloffixedassetsshallbesubmittedtotheschool'sfinancialdepartmentinatimelyandfullamountforunifiedmanagementanduseinaccordancewithrelevantregulations.Nounitorindividualmaydetainandembezzle.
Management
Article32inaccordancewiththerequirementsofthe"××UniversityFixedAssetsManagementSystem"
(1)State-ownedAssetsManagementOfficesetsupregisteredfixedassetsThegeneralledgerisresponsibleforthefinancialreviewoffixedassets,statisticalreports,statisticalanalysis,assetinventorylayout,databackup,systemmanagement,andregularcheckswiththeschool'sfinancialaccountbooksandthecentralizedmanagementdepartment.
(2)Thecentralizedmanagementdepartmentisresponsibleforthecentralizedreviewoffixedassetsusingthefixedassetmanagementsystem,theprintingoffixedassetacceptanceforms,barcodesheets,andfixedassetcards,andsubmittingrelevantstatisticalreportsandstatisticstorelevantdepartmentsanalyze.
(3)Theuserdepartmentshallallocateassetmanagerstomanagefixedassetsinaccordancewiththerequirementsofthesystem.Handletheincreaseanddecreaseproceduresoffixedassets,andmanagefixedassetcards.Regularlycheckaccounts,cards,andobjectstoensurethattheaccounts,accountcards,andaccountsareconsistent.
(4)ThelibraryregularlysummarizesthenumberandamountofbookssubmittedtotheState-ownedAssetsManagementOffice.
Article33Assetadministratorsatalllevelsshallusethesystemcorrectlyinaccordancewiththeauthorityrequirementsofthe"××UniversityFixedAssetManagementSystem".
ChapterVIIISupplementaryProvisions
Article34ThepowertointerpretthesemeasuresbelongstotheState-ownedAssetsManagementOffice.
Assetmanagement
Systemoverview
Fixedassetmanagementisanimportantpartofenterprisemanagement.Itisdifficulttomanageduetothecharacteristicsoflongservicelifeandscattereduselocations.Relyingonmanualbookkeepingmanagementmethods,duetothelargenumberofmanagementdocumentsandheavyinventorywork,ittakesupalotofmanpowerandmaterialresources,andthehistoricaloperationoffixedassetsandassetstatisticsareextremelydifficult,resultinginassetlossandrepeatedassetpurchases.Inrecentyears,somefixedassetmanagementsoftwarehasappeared.Althoughithassolvedtheproblemofmanualbookkeepingtoalargeextent,mostsystemsusemanualdataentry,whichisnotonlyslowanderror-prone,butalsohasassetsinassetmanagement.Theseriousproblemofthedisconnectionbetweenphysicalobjectsandaccountinginformationisdifficulttomeettheneedsofmodernenterprisemanagement.
Onthebasisoffullystudyingthebusinessneedsofenterprisefixedassetsmanagement,BeijingNankaiGodeInformationTechnologyCo.,Ltd.developedthe"GoldenFixedAssetsManagementSystem."Thesystemusesbarcodestoidentifyfixedassets,whichrealizesthefulltrackingofthelifecycleandusagestatusoffixedassets.Theidentifiedassetsshowthemostprominentfeaturesofbarcodetechnologyduringinventoryorinspection:convenient,fast,andaccurate,whichgreatlyimprovestheefficiencyofinventorywork,andatthesametimeensuresthecorrespondencebetweeninformationflowandassetphysicallogistics.Effectivelysolvethemanagementproblemsofenterprisefixedassets,makingiteasierandmoreeffectivetomanagefixedassets.
ThefixedassetmanagementsystemusesadvancedRFIDtechnologytoconductcomprehensiveandaccuratesupervisionofthephysicalfixedassetsfrompurchase,requisition,cleaning,inventory,borrowingandreturning,maintenancetoscrapping.Thesystemnotonlymanagesthemanagementoftheentireprocessoffixedassets,dailycomplicatedstatisticalchecks,andautomaticallygeneratesaccountingdepreciationdata,butalsotakesintoaccounttheactualusage,suchasasset3Dpositioningandmanyotherfeatures.
Mainfunctions
1.Dailymanagement:assetcardmanagement,assetentry,assettransfer,assetmaintenance,assetborrowing,assetactivation,assetdeactivation,assetwithdrawal
2.Assetinventory:Inventoryorderquery,inventoryorderentry,inventoryprofitandlossschedule,inventorysummary
3.Depreciationmanagement:depreciationaccrued,monthlydepreciationreport,annualdepreciationreport,assetreductionValuepreparation,assetvaluerevaluation,accumulateddepreciationdetails
4,reportmanagement:classifieddetailedstatisticalreport,departmentdetailedstatisticalreport,newassetstatisticalreport,exitassetstatisticalreport
5.Systemmanagement:operator/authority,department/personinformation,assetclassificationcode,assetattributeinformation
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