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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II THE REPORTING CONTENTS CHAPTER III SCOPE FOR FORMULATION CHAPTER IV ORGANIZATIONAL MANAGEMENT CHAPTER V THE STANDARDS FOR STATISTIC REPORTS CHAPTER VI AWARDS AND PUNISHMENTS CHAPTER VII SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. In order to strengthen the supervision and administration over the state-owned assets of enterprises, to know and grasp the information about the operations of state-owned assets of enterprises and to establish national statistic and reporting work rules regarding state-owned assets, the present measures are formulated in accordance with the Interim Measures for the Supervision and Administration of State-owned Assets of Enterprises and the relevant accounting regulations of the state. Article 2. The present Measures shall be applicable to the statistic and reporting work concerning the state-owned assets of the state-owned and state holding enterprises and the enterprises with state-owned shares. Article 3. The term "statistic reports on the state-owned assets" mentioned in the present Measures refers to the documents made by enterprises according to the accounting regulations of the state and the unified formats and the statement-making requirements, which shall reflect the basic information about the operations of enterprises' state-owned assets such as the quality of the assets, financial status, and operation achievement in a fiscal year. Article 4. The state-owned assets supervision and administration institutions of all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to the state-owned assets supervision and administration institutions) and the relevant departments shall, according to the unified requirements of the present Measures, carefully organize these regions and departments to supervise the work related to the statistic reports on state-owned assets of enterprises, and shall report it to the State-owned Assets Supervision and Administration Commission (hereinafter referred to the SASAC) for archival purposes. Article 5. While doing well the accounting work, each enterprise with state-owned assets shall, in pursuance of the Interim Measures for the Supervision and Administration of State-owned Assets of Enterprises and the relevant accounting regulations of the state, carefully make statistic reports on the state-owned assets of this enterprise according to the unified requirements of the state, in which it shall faithfully reflect the state-owned assets used by the enterprise and the operating information. CHAPTER II THE REPORTING CONTENTS Article 6. The annual statistic reports on the state-owned assets consist of two parts-the enterprises' financial statements and the analysis reports on the operations of state-owned assets. Article 7. In accordance with the unified accounting regulations of the state, an enterprise' accounting statements shall consist of the asset-and-liability statement, the profit and profit distribution statement, the cash flow statement, the statement of changes in owner's equity, the statement about the provision for asset depreciation and the relevant attached forms. The enterprises' accounting statements shall be subject to the audit of the intermediary institutions. Article 8. An analysis report on the operations of state-owned assets shall be a document analyzing and explaining the operations of the state-owned assets used by a region, a department or an enterprise, which shall include: (1) the total amount of state-owned assets and the distribution structure; (2) the quality of the assets, financial status and operation achievement analysis of the enterprise; (3) the changes of state-owned assets and analysis of reasons; (4) the result of maintenance and appreciation of state-owned assets and the analysis of the affecting factors; and (5) other matters required to explain. CHAPTER III SCOPE FOR FORMULATION Article 9. The enterprises that are required to formulate statistic reports on state-owned assets shall include the state-owned and state controlling enterprises both at home and abroad that have legal person qualifications, independent accounting systems and are able to formulate complete accounting statements, for which the people's governments of the provinces, the autonomous region, the municipalities directly under the Central Government, and the people's governments at the level of the districted cities or the autonomous prefectures shall exercise the functions of investors. Article 10. The state-owned assets and investment yields of enterprises with state-owned shares shall be included into the statistic scope of state-owned assets of state-owned investment entities according to the regulations on consolidated accounting statements. In principle, the said enterprises are not required to formulate statistic reports on state-owned assets separately, however those important enterprises with state-owned shares shall formulate separate statistic reports on state-owned assets according to the requirements of the supervision and administration over state-owned assets. The standards for or the name list of the enterprises with state-owned shares shall be determined by the relevant state-owned assets supervision and regulation institutions. Article 11. The basic entities shall formulate statistic reports on state-owned assets of enterprises by following the grades - large enterprises (including large enterprise groups) shall formulate the said reports for all the subsidiary enterprises of Grade 3 or higher, the subsidiary enterprises lower than Grade 3 shall be included into Grade 3; the small and medium enterprises shall formulate the said reports for all the subsidiary enterprises of Grade 2 or higher, the subsidiary enterprises lower than Grade 2 shall be included into Grade 2. Article 12. The enterprises shall do a good job in formulating statistic reports on state-owned assets of their respective headquarter and their domestic and overseas subsidiary enterprises of all grades, and shall formulate consolidated statistic reports on the state-owned reports of these groups or head offices to reflect the overall information about the operations of state-owned assets of enterprises and shall submit these reports accompanied by the statistic data of the state-owned assets of their domestic and overseas subsidiary enterprises to the state-owned assets supervision and regulation institutions or the administrative departments of the same level. CHAPTER IV ORGANIZATIONAL MANAGEMENT Article 13. The work of statistic reports on state-owned assets of enterprises shall be in line with the principle of unified regulation and level-by-level management, which shall be carried out separately according to the enterprises' financial relations or property right relations. Article 14. All state-owned assets supervision and regulation institutions of the provincial level or all related departments shall formulate comprehensive statistic reports on state-owned assets of the enterprises within their respective jurisdiction, and shall submit these reports accompanied by the statistic data of state-owned assets of the enterprises to the State-owned Assets Supervision and Administration Commission of the State Council (hereinafter referred to the SASAC of the State Council). Article 15. The SASAC of the State Council shall exercise the following functions in the work related to the statistic reports on state-owned assets: (1) To formulate regulations, rules and procedures for the statistic reports on state-owned assets of enterprises nationwide; (2) To determine unified formats, requirements and data processing software for the statistic reports on state-owned assets of enterprises; (3) To be responsible for organizing and carrying out the specific work related to the statistic reports on state-owned assets of contributed enterprises; (4) To be responsible for collecting, examining and itemizing the statistic reports on state-owned assets submitted by various regions or all relevant departments, to report the information about the operations of the state-owned assets of enterprises nationwide; and (5) To organize and conduct supervision over the quality of the statistic reports on state-owned assets of enterprises, and check their quality by taking samples. Article 16. A state-owned assets supervision and regulation institution of the provincial level shall exercise the following functions in the work related to the statistic reporting of state-owned assets: (1) To be responsible for organizing, implementing, supervising and examining the work related to the statistic reporting of state-owned assets of the to-be-supervised enterprises within this region according to the unified regulations, rules, procedures on statistic reports on state-owned assets of enterprises; (2) To guide the state-owned assets supervision and regulation institution of the lower level to carry out the work related to the statistic reports on state-owned assets; (3) To be responsible for collecting, auditing and summarizing the statistic reports on state-owned assets of the to-be-supervised enterprises within this region, and to report the information about the operations of the state-owned assets of the to-be-supervised enterprises within this region to the people's government of the same level; (4) To be responsible for submitting the statistic reports on state-owned assets of the to-be-supervised enterprises within this region to the SASAC of the State Council; and (5) To organize and conduct inspection over the quality of the work of statistic reporting of state-owned assets of the enterprises within this region. Article 17. Each department related to the work of statistic reports on state-owned assets of enterprises shall exercise the following functions: (1) To be responsible for organizing, implementing, supervising and examining the work related to the statistic reports on state-owned assets of the to-be-supervised enterprises under the supervision of this department according to the unified regulations, rules, procedures for statistic reports on state-owned assets of enterprises; (2) To be responsible for collecting, auditing and summarizing the statistic reports on state-owned assets of the to-be-supervised enterprises under the supervision of this department, and to report the information about the operations of the state-owned assets of the to-be-supervised enterprises within this region to the people's government of the same level; (3) To be responsible for submitting the statistic reports on state-owned assets of the to-be-supervised enterprises under the supervision of this department to the SASAC of the State Council; and (4) To organize and conduct inspection over the quality of the work of statistic reporting of state-owned assets of the enterprises under the supervision of this department. Article 18. The state-owned assets supervision and regulation institutions of the provincial level and all other relevant departments shall dispatch special institutions or personnel to take charge of the work of statistic reports on state-owned assets, and shall build corresponding connections with the SASAC of the State Council. Article 19. The state-owned assets supervision and regulation institutions and all other relevant departments shall strengthen the management of all the data and information related to the statistic reports on state-owned assets of enterprises, shall do well in filing, establishing archives and keeping the secrets. CHAPTER V THE STANDARDS FOR STATISTIC REPORTS Article 20. Based on the comprehensively checked and verified assets, debts, income, expenses and good financial calculations, an enterprise shall, according to the unified formats, contents, standards and processing software, carefully formulate and timely submit statistic reports on state-owned assets of this enterprise to the competent organ. It shall ensure that there be no discrepancy between the accounts and facts, between the accounts and vouchers, among the accounts, and between the accounts and statements. Article 21. An enterprise shall formulate statistic reports on state-owned assets of enterprises in strict compliance with the accounting system and the unified formulation requirements of the state, shall ensure that the content be complete and the data be authentic, shall not make any false report, miss, conceal or reject the submission of any report, and shall conduct down-to-top and level-to-level examination and summarization on the basis of financial relations or property right relations. Article 22. An enterprise shall formulate consolidated statements for the group or head office on the basis of doing well a good job in examining the scope and quality of the statements of the head office and all the subsidiary enterprises, and shall do well in examining the consolidation scope and offset matters, and shall offer separate explanations for the unconsolidated, un-offset or incompletely offset items. Article 23. The major person-in-charge of an enterprise shall be liable for the authenticity and completeness of the statistic reports on state-owned assets formulated by this enterprise. The enterprise' accountants and other personnel shall carefully formulate statistic statements on state-owned assets according to the unified provisions, in which the information about the enterprise' accounting and state-owned assets operations shall be faithfully reflected. Article 24. The state-owned assets supervision and regulation institutions of the provincial level and all other relevant departments shall intensify the organization and leadership of statistic reports on state-owned assets of the to-be-supervised enterprises within their respective region and department, shall strengthen the supervision and guidance over them and shall conduct regulatory examination over all the items in the statistic reports on state-owned assets submitted by the enterprises. The examination shall cover the following items: (1) Whether the formulation scope is full and complete or not; (2) Whether the formulation method is in line with the unified accounting system of the state or not, whether it meets the formulation requirements for the statistic reports on state-owned assets of enterprises; (3) Whether the content is comprehensive and authentic or not; and (4) Whether there is discrepancy among the indicators in the statements, in the relevant data of the statements, between the separate data and the summarized data, and between the data in the statements and the data input in computer. Article 25. The state-owned assets supervision and regulation institutions of the provincial level and all other relevant departments shall carefully examine the statistic reports on state-owned assets of the to-be-supervised enterprises within their respective region or department, shall ensure that all the data and information in the statistic reports on state-owned assets be complete and authentic. When finding out that any statement is inconsistent with the relevant provisions due to missing, misreporting, false reporting or concealing any facts, or finding out any discrepancies in the related data, the pertinent enterprise shall be ordered to get right immediately and to submit new statistic reports within a time limit. Article 26. The statistic reports on state-owned assets of enterprises shall be collected and submitted on a down-to-top basis through enterprise-by-enterprise examination and level-to-level summarization. An enterprise shall submit the statistic reports on the state-owned assets of this enterprise affixed with the signatures or seals of the enterprise' person-in-charge, the general accountant or the person-in-charge of the financial affairs and the person who makes the statistic reports within the prescribed time limit. Article 27. The work related to the statistic reports on state-owned assets of Central Enterprises shall be completed in compliance with the relevant provisions regarding the work related to the reports on final accounts. CHAPTER VI AWARDS AND PUNISHMENTS Article 28. Any one who incites, instigates or forces an enterprise' accountants and other personnel to formulate and provide false statistic reports on state-owned assets shall be punished in accordance with the Accounting Law of the People's Republic of China, the Interim Measures for the Supervision and Administration of State-owned Assets of Enterprises and the Regulations on the Financial Accounting Reports of Enterprises, and the person-in-charge of the enterprise shall be given a disciplinary sanction in addition. If he (she) is suspected of having committed any crime, he (she) shall be transferred to the judicial organ. Article 29. Any one who neglects his (her) duties or provides false statistic reports on state-owned assets shall be punished in accordance with the Accounting Law of the People's Republic of China, the Interim Measures for the Supervision and Administration of State-owned Assets of Enterprises and the Regulations on Financial Accounting Reports of Enterprises, and the related liable persons shall be given a disciplinary sanction in addition. If he (she) is suspected of having committed any crime, he (she) shall be transferred to the judicial organ. Article 30. Any state-owned assets supervision and regulation institution of the provincial level or relevant department that fails to organize the related work effectively or properly and causes any bad influence on the work related to the statistic reports on state-owned assets shall be criticized by a notice circulated. Article 31. All state-owned assets supervision and regulation institutions of the provincial level and all other relevant departments shall carefully summarize the work related to the statistic reports on state-owned assets of the to-be-supervised enterprises within their respective region or department, and shall give awards to the entities and individuals who excellently complete the said work. CHAPTER VII SUPPLEMENTARY PROVISIONS Article 32. The state-owned assets supervision and administration institutions of the state level and all related departments may formulate corresponding detailed implementation rules according to the present Measures and the their respective actual circumstances. Article 33. The present Measures shall be implemented as of the promulgation date. |
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