I. General requirements
1. Guiding ideology.
Conscientiously implement the spirit of the 18th National Congress of the Communist Party of China and the Third, Fourth and Fifth Plenary Sessions of the 18th Central Committee, rationalize and consolidate the state-owned assets management system of administrative institutions in accordance with the overall arrangement of deepening the reform of fiscal and taxation system, improve the legal system and internal control mechanism of asset management of administrative institutions, further promote the combination of asset management with budget management and treasury management, establish an effective working mechanism and business process, and strive to build a system that is more in line with the operational characteristics of administrative institutions and the laws governing state-owned assets, from "entrance" to "treasury management"
2. Basic principles.
Adhere to the separation of ownership and use right. The ownership of state-owned assets in administrative institutions belongs to the state, and the right to use belongs to the unit. In accordance with the requirements of improving the modern property rights system of "clear ownership, clear rights and responsibilities, strict protection and smooth circulation", the rights and obligations of the state and units in the asset management of administrative institutions are clarified, and the property rights relationship of state-owned assets is further clarified.
Adhere to the combination of asset management and budget management. Through the combination of assets and budget, we can control the total amount, revitalize the stock and make good use of the increment, effectively alleviate the imbalance of asset possession between departments and units, promote the rationalization of resource allocation and improve the efficiency of asset use.
Adhere to the combination of asset management and financial management, physical management and value management. Through the necessary budget management and financial management process reengineering, the close combination of asset management and financial management, physical management and value management can be achieved, so that the accounts are consistent and the management level of the unit can be improved.
Three main goals.
Guarantee to perform their duties. Give full play to the material foundation role of the assets of administrative institutions in performing their functions, and effectively guarantee the needs of political power operation and public service provision.
Configuration science. The asset allocation scope of administrative institutions meets the requirements of public finance; The asset allocation standard is scientific and reasonable; According to the functions of administrative institutions, asset allocation standards, asset stock and asset use performance, refine the asset allocation budget.
Use it effectively. The daily management system of assets of administrative institutions is perfect, and the assets of units are effectively maintained and used; The use mechanism of assets * * * * is reasonable and the use efficiency is maximized; Scientific performance evaluation system; Effectively supervise asset leasing, lending and foreign investment and their income.
Disposal specification. Effectively curb the arbitrary disposal of assets and prevent the loss of state-owned assets during the disposal process; Establish a perfect trading platform for asset disposal and a publicity system for major asset disposal, and introduce the market hoe system to realize the openness and transparency of asset disposal; Standardize the management of asset disposal income.
? Supervision is in place. Establish an all-round and multi-level asset management supervision system for financial departments, competent departments and administrative institutions, as well as a supervision and restriction mechanism for the whole process of asset allocation, use and disposal. The internal supervision of the unit is combined with financial supervision and audit supervision, and the prior supervision is combined with in-process supervision and post supervision, and the daily supervision is combined with special inspection.
Two, to further strengthen and implement the management responsibility, and jointly promote the asset management of administrative institutions.
Financial departments, competent departments and administrative institutions at all levels should carry out their duties, pay close attention to the management of * * *, further rationalize and consolidate the management system of "national unified ownership, government hierarchical supervision, and unit possession and use", improve the three-level supervision and management system of "financial departments-competent departments-administrative institutions", strengthen the comprehensive management function of financial departments and the specific supervision function of competent departments, and further implement the possession of administrative institutions.
Financial departments at all levels should strengthen and implement comprehensive management responsibilities in accordance with the requirements of changing functions, simplifying administration and decentralizing power, clarify and straighten out management responsibilities with competent departments and administrative institutions, coordinate the division of responsibilities with government affairs departments and other relevant departments, strengthen guidance and supervision, and do a good job in cooperation. At the same time, clarify the division of responsibilities of asset management within the financial department, and strengthen the formulation, management and control of asset management systems, rules, standards and processes. Fully mobilize the initiative and enthusiasm of the competent departments and administrative institutions, and strengthen the main responsibility of the organization and management of the competent departments and the specific management of administrative institutions.
Competent departments at all levels should earnestly assume the responsibility of organizing and managing the state-owned assets of their own departments and subordinate administrative institutions. Seriously organize the implementation of asset management rules and regulations; Further strengthen the audit, supervision and management of the allocation, use and disposal of state-owned assets in this department; Supervise the administrative institutions affiliated to this department to turn over the proceeds of state-owned assets in accordance with the regulations; Organize and implement the assessment and evaluation of asset management in administrative institutions.
Administrative institutions at all levels shall bear the specific management responsibilities for their own possession and use of state-owned assets, strictly implement the Trial Measures for Internal Control Standards of Administrative Institutions, establish mechanisms for separation, mutual restraint and mutual supervision of decision-making, execution and supervision in asset management post setting, power and responsibility distribution and business processes, improve internal management systems, strengthen the connection between asset management and financial management and budget management, and build an internal working mechanism with organic connection and mutual checks and balances to improve management efficiency. The allocation, use and disposal of state-owned assets shall be reported to the competent department or the financial department at the same level for approval in accordance with relevant regulations; Strengthen the special management of leasing, lending and foreign investment.
Three, improve the asset management system of administrative institutions, improve the standardization and institutionalization of management.
Eight, financial departments at all levels should sort out and improve the existing asset management rules and regulations, strengthen the top-level design, combined with local conditions, introduce the asset management system of local administrative institutions, and gradually improve the management methods covering all aspects of asset allocation, use and disposal, and the comprehensive management system such as inventory verification, property right registration, income collection, information submission, supervision and inspection.
Competent departments at all levels shall, in accordance with the provisions of the financial department and in combination with the actual situation of the department or industry, formulate measures for the management of state-owned assets in the department or industry, improve and perfect the supporting system for the allocation, use and disposal of state-owned assets in the department or industry, and report it to the financial department at the same level for the record.
Ten, administrative institutions shall, in accordance with the provisions of the financial department and the competent department, formulate specific measures for the implementation of the management of state-owned assets, and report to the competent department for the record. Establish and improve specific management systems such as asset inventory registration, internal control, statistical reports and daily supervision and inspection.
Fourth, strengthen the asset allocation management of administrative institutions and effectively "import" assets.
Asset allocation is the starting point for the formation of assets in administrative institutions, and financial departments, competent departments and administrative institutions at all levels should strictly control the "entrance" of asset allocation. Asset allocation should be based on the needs of the unit to perform its functions and promote career development, and the matching of asset functions with the functions of the unit is the basic condition. Shall not allocate assets unrelated to the performance of the functions of the unit. Improve the mechanism of combining asset management with budget management, embed asset allocation management function into budget management process, and provide accurate, detailed and dynamic asset information for budget preparation. With scientific and reasonable support for administrative institutions to perform their functions as the goal, establish and improve the asset allocation standard system, optimize the management process of new asset allocation, and gradually expand the budget scope of new asset allocation.
Asset allocation standard is an important basis for scientific and reasonable preparation of asset allocation budget. Financial departments at all levels should formulate asset allocation standards in accordance with the principle of "easy first, difficult later, classified implementation and gradual advancement". Clarify the allocation quantity, price ceiling and minimum service life of various assets, and make timely adjustments according to changes in price level, financial status and other factors, so as to provide scientific basis for budget preparation. General asset allocation standards shall be formulated by the financial department, and special asset allocation standards shall be formulated by the financial department in conjunction with relevant departments. If the asset allocation standard has been formulated, it should be allocated in strict accordance with the standard according to the financial situation; If there is no standard for asset allocation, we should adhere to the principle of strict economy and strict control, and allocate it through adjustment, lease and purchase. On the basis of full demonstration, combined with the needs of the unit to perform its duties, existing assets and financial situation.
13. Strengthen asset control of administrative institutions, effectively revitalize existing assets and optimize resource allocation. Establish an adjustment mechanism for over-standard allocation, inefficient operation or long-term idle assets of administrative institutions.
Five, strengthen the management of the use of assets in administrative institutions, improve the efficiency of the use of state-owned assets.
Fourteen, competent departments at all levels and administrative institutions should strengthen the management of asset use, further implement the main responsibility system of asset management in administrative institutions and the rules and regulations of asset use management, clarify the internal process, post responsibilities and internal control system of asset use management, fully rely on the dynamic management advantages of asset management information system in administrative institutions, and ensure that the accounts are consistent with the facts, the accounts are consistent with the accounts, and the accounts are consistent with the cards.
Unless otherwise provided by law, administrative units at all levels shall not use state-owned assets for external guarantee, and shall not use state-owned assets occupied or used for foreign investment in any form. Except as otherwise provided by the state, institutions at all levels are not allowed to use financial funds to invest abroad, not to buy futures and stocks, not to buy various corporate bonds, various investment funds and other forms of financial derivatives, or to make any form of financial risk investment, and not to use assets formed by foreign loans to invest abroad before debts are paid off. All institutions must strictly implement the approval procedures for foreign investment and strengthen risk management and control. Where foreign investment is made with non-monetary assets, unless otherwise provided by law, the asset appraisal procedures shall be strictly performed.
16. Strengthen the supervision over the leasing and lending of assets of various administrative institutions and strictly control the leasing and lending of state-owned assets. If it is really necessary to lease or lend assets, it shall go through the examination and approval procedures in accordance with the prescribed procedures, and in principle, open bidding and leasing shall be implemented. If necessary, the lease price can be determined through evaluation or asset evaluation to ensure the fairness and transparency of the lease and loan process.
17. Explore the establishment of a * * * * mechanism for administrative institutions to enjoy assets and promote asset integration of administrative institutions. Establish a linkage mechanism linking asset utilization with asset performance, asset allocation and unit budget to avoid repeated asset allocation and idle waste. Encourage the development of "public property warehouse" management, and implement centralized management and transfer of idle assets and assets purchased by large-scale meetings of temporary institutions after the completion of their tasks.
Six, strengthen the management of asset disposal in administrative institutions, and further standardize the behavior of asset disposal.
Eighteenth asset disposal should follow the principles of openness, fairness and justice, strictly implement the system of state-owned assets disposal, perform the examination and approval procedures, standardize the disposal behavior, and prevent the loss of state-owned assets. No unit or individual may dispose of state-owned assets without performing relevant procedures as required. In principle, the disposal of state-owned assets should be evaluated in accordance with the prescribed procedures, and disposed of through public transactions such as auction and bidding to prevent black-box operations. After the asset disposal is completed, the property right change should be handled in time and the accounting treatment should be carried out.
Nineteen, financial departments and competent departments at all levels should further strengthen the supervision of asset disposal and establish a supervision and management mechanism for asset disposal. The competent department shall, according to the asset disposal matters authorized by the financial department, timely file with the financial department; Administrative institutions approved asset disposal, the competent authorities should be timely summary, and to the financial sector for the record. Major asset disposal matters decided by the people's government at the same level shall be handled by the financial department at the same level in accordance with the prescribed procedures.
20. Earnestly do a good job in asset disposal involving unit transfer, merger and change of affiliation in major special reforms such as promoting the reform of public institutions by classification, decoupling of trade associations and chambers of commerce, and decoupling of training and recuperation institutions, so as to ensure the safety of state-owned assets.
Seven, strengthen the management of assets income of administrative institutions, to ensure that all accounts receivable and standardized use.
The income from state-owned assets is an important part of the government's non-tax revenue. Financial departments and competent departments at all levels should further strengthen the supervision and management of state-owned assets income, establish and improve the rules and regulations on the collection and use of assets income, and standardize the income and expenditure behavior. After deducting the relevant taxes and fees, the income from the disposal of state-owned assets and the income from the lease or loan of administrative units shall be turned over to the state treasury in full and on time, and it is strictly forbidden to conceal, intercept, finance or misappropriate them. In strict accordance with the relevant provisions, further standardize the income management of state-owned assets disposal in public institutions.
Twenty-two, the central institutions rental, lending income and foreign investment income, should be included in the unit budget, unified accounting, unified management. Local institutions at all levels should strengthen the management of rental and lending income and foreign investment income in accordance with the relevant provisions of the state and the financial departments at the same level. The use, disposal and revenue management of scientific and technological achievements of research and development institutions and institutions of higher learning established by the state shall be implemented in accordance with the Law of People's Republic of China (PRC) on Promoting the Transformation of Scientific and Technological Achievements and other relevant provisions.
Eight, lay a solid foundation to provide effective support for the asset management of administrative institutions.
Twenty-third financial departments at all levels, competent departments and administrative institutions shall, according to the requirements of relevant special work and specific economic behavior, carry out asset inventory and verification in accordance with the prescribed policies, working procedures and methods, and do a good job in accounting treatment. Continue to do a good job in the registration of state-owned assets property rights of institutions and enterprises they run, and master the basic situation of the possession and use of assets of institutions and the property rights of state-owned assets. Improve the reporting system of state-owned assets in administrative institutions, and actively and steadily promote the disclosure of the possession and use of state-owned assets in accordance with the relevant provisions of government information disclosure.
Twenty-four, financial departments at all levels, competent departments and administrative institutions should further strengthen the construction of asset management information system of administrative institutions, realize the docking with budget system, final accounts system, government procurement system and non-tax revenue management system, and gradually realize the online handling of qualified asset management matters. Relying on the asset management information system of administrative institutions, establish a comprehensive, accurate, detailed and dynamic basic database of state-owned assets of administrative institutions, strengthen data analysis, and provide reference for management decision-making and departmental budgeting.
Article 25 Financial departments, competent departments and administrative institutions at all levels shall evaluate the management performance of state-owned assets, scientifically set up an evaluation index system, evaluate management institutions, staffing, asset management matters, asset use effect, information system construction and application, and take the evaluation results as an important basis for the allocation of state-owned assets.
Twenty-six, financial departments and competent departments at all levels should strengthen the supervision of the whole process of asset management of administrative institutions, strengthen internal control and restraint, and actively establish a linkage mechanism with public security, land, real estate, organization, discipline inspection and supervision, auditing and other departments to safeguard the safety of state-owned assets. Administrative institutions at all levels shall actively cooperate with the supervision and inspection of the financial department and the competent department, establish and improve the responsibility system for the supervision and management of state-owned assets within the unit, and implement the responsibility for the supervision and management of assets to specific departments and individuals.
Nine, strengthen the study of government-run assets, standardize the management of government-run assets.
Twenty-seven study and explore the management of public infrastructure, government reserve assets, natural resources assets and other business assets managed by competent departments and administrative institutions at all levels on behalf of the government into the category of asset management. Further clarify the scope of assets under management, find out the base, clarify the management rights and responsibilities, and gradually establish management systems such as registration, accounting, statistics, evaluation and assessment of assets under management.
Twenty-eight further clarify the functions and responsibilities of financial departments, competent departments and administrative institutions to strengthen asset management and implement the main responsibility. Explore the establishment of a mechanism combining the stock and increment of entrusted assets with government debt management, and gradually establish a government asset reporting system covering all kinds of state-owned assets.
Ten, to manage capital, strengthen the management of affiliated enterprises of administrative institutions.
Twenty-nine in accordance with the overall arrangement of deepening the reform of state-owned enterprises, focusing on managing capital, encourage the state-owned capital of enterprises affiliated to administrative institutions to be included in the centralized and unified supervision system for operating state-owned assets. Conditional to enter the state-owned capital investment and operation company, temporarily do not have the conditions, in accordance with the principle of "separation of government from enterprise", establish a property right relationship with capital as a link, strengthen and standardize supervision, and ensure the preservation and appreciation of state-owned assets.
Financial departments, competent departments and administrative institutions at all levels should strengthen the supervision and management of the operation mode, operation status and income distribution of their affiliated enterprises, promote the improvement of corporate governance structure, gradually improve the modern enterprise system with clear property rights, clear rights and responsibilities, separation of government from enterprises and scientific management, improve the supervision system of state-owned assets of their affiliated enterprises, prevent the loss of state-owned assets and realize the preservation and appreciation of state-owned assets.
In accordance with the requirements of establishing a state-owned capital operating budget management system covering all state-owned enterprises and graded management and the relevant provisions of state-owned capital operating budget management, enterprises affiliated to administrative institutions that are included in the implementation scope of state-owned capital operating budget shall turn over the operating income of state-owned capital to the state in full and on time in accordance with the regulations.
Eleven, strengthen the organization team construction, and constantly improve the asset management level of administrative institutions.
Thirty-two, financial departments at all levels, competent departments and administrative institutions should further attach great importance to asset management, and effectively strengthen organizational leadership. Financial departments at all levels should establish and improve administrative assets management institutions, equip full-time personnel, and enrich the work team; Competent departments at all levels and administrative institutions should clarify the internal asset management institutions and personnel, strengthen the division of responsibilities, implement management responsibilities, avoid the phenomenon of multi-head management and mutual shirking, and provide strong organizational guarantee for asset management of administrative institutions.
Thirty-three, financial departments at all levels, competent departments and administrative institutions should build a learning exchange platform through policy propaganda, organization and training, improve the quality and ability of asset management cadres in administrative institutions, and effectively promote asset management in administrative institutions.
the Ministry of Finance
2015 65438+February 23rd