asset Management

honggarae 02/03/2022 1005

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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