Chapter I General provisions

　　Article one In order to standardize and strengthen the management of state-owned assets of administrative institutions, maintain the safety and integrity of state-owned assets, rationally allocate state-owned assets, and improve the efficiency of the use of state-owned assets, these Measures are formulated in accordance with the relevant provisions of the State and in light of the actual situation of this province。

　　Article 2 These Measures apply to the state-owned assets management activities of Party organs, people's congress organs, administrative organs, CPPCC organs, judicial organs, procuratorial organs, Democratic Party organs, public institutions and social organizations managed by reference to the civil service system (hereinafter referred to as administrative units) and other public institutions of all levels and types (hereinafter referred to as public institutions)。

　　Article 3 The state-owned assets of administrative institutions as mentioned in these Measures,It refers to the possession and use of administrative institutions at all levels,Assets recognized as state property according to law,It includes assets formed with state financial funds, assets allocated by the State, and assets formed by income organization in accordance with state regulations,And receiving donations and other assets recognized by law as belonging to the State。Its manifestations are current assets, fixed assets, intangible assets and foreign investment。

　　Article 4 The management of state-owned assets of administrative institutions shall implement a management system of unified ownership by the state, supervision by the government at different levels and ownership and use by units。Its management activities shall follow the following principles:

　　(1) Combination of asset management and budget management;

　　(2) the combination of asset management and financial management;

　　(3) The combination of physical management and value management。

Chapter II Management structure and duties

　　Article 5 The financial departments of the people's governments at various levels shall be in charge of the administration of state-owned assets of administrative institutions。

　　Article 6 The administrative unit shall exercise specific management over the state-owned assets it possesses and uses。Its main responsibilities are:

　　(1) Formulate specific measures for the management of state-owned assets of the unit in accordance with these Measures and organize their implementation;

　　(2) Responsible for the account card management, inventory registration, statistical report and daily supervision and inspection of the state-owned assets of the unit;

　　(3) Responsible for the daily management of the state-owned assets of the unit, such as procurement, acceptance, repair and maintenance, to ensure the safety and integrity of state-owned assets;

　　(D) responsible for the allocation, disposal, leasing, lending and other matters of the state-owned assets of the unit approval procedures;

　　(5) To be responsible for the specific supervision and administration of state-owned assets of economic entities that have not yet been separated from their own units, and to assume the responsibility for maintaining and increasing value。

　　Article 7 Public institutions shall implement specific management of state-owned assets owned and used by their own units。Its main duties are :(1) To formulate specific measures for the management of state-owned assets of the unit in accordance with these Measures and organize their implementation;

　　(2) Responsible for the purchase of assets, acceptance and warehousing, account card management, maintenance and storage, inventory registration, statistical reports and daily supervision and inspection of the unit;

　　(3) Be responsible for handling the approval procedures for the allocation and disposal of the state-owned assets of the unit, as well as foreign investment, leasing, lending and guarantee;

　　(4) To be responsible for maintaining and increasing the value of the assets used by the unit for overseas investment, leasing, lending and guarantee, and to pay the income from state-owned assets in full and in a timely manner in accordance with regulations。

　　Article VIII The competent department of a public institution (hereinafter referred to as the competent department) shall be responsible for the supervision and management of the state-owned assets of the public institution to which it belongs。Its main responsibilities are:

　　(a) in accordance with these measures to formulate specific measures for the management of state-owned assets of the public institutions under the department and organize the implementation, supervision and inspection;

　　(2) To organize the inventory, registration, statistics and daily supervision and inspection of state-owned assets of the institutions affiliated to the department;

　　(3) To examine matters such as the overseas investment, leasing, lending and guarantee of state-owned assets by the public institutions affiliated to the departments, and to examine or approve matters related to asset purchase and disposal according to the prescribed limits of authority;

　　(4) Responsible for the adjustment of long-term idle, inefficient operation and over-standard allocation of assets of the public institutions affiliated to the department, optimize the allocation of state-owned assets of public institutions, and promote the sharing and sharing of state-owned assets of public institutions;

　　(5) urging the institutions affiliated to the department to pay the profits from state-owned assets in accordance with regulations;

　　(6) To be responsible for the evaluation and assessment of the management and use of state-owned assets of the public institutions affiliated to the department。

　　The ninth article Financial departments, competent departments and administrative institutions at all levels shall clarify the management bodies and personnel, do a good job in the management of state-owned assets at the same level, within the department and within the unit, and establish asset management information systems, implement dynamic management of state-owned assets, and do a good job in asset statistics and information reporting。

Chapter three: Asset allocation

　　Article ten The allocation of state-owned assets of administrative institutions shall comply with the relevant provisions of the State and the standards in terms of quantity, specifications, value, etc. Where there is no provision for allocation standards, it shall be strictly controlled and rationally allocated。

　　The asset allocation standards for administrative units shall be formulated by the financial departments at the same level jointly with relevant departments in accordance with the relevant regulations of the state, the functional needs of administrative units and the financial status of local governments.The asset allocation standards for public institutions shall be formulated jointly by the financial departments at the same level and the relevant competent departments in accordance with the relevant provisions of the State。

　　Article 11 Asset allocation shall be approved by the financial department at the same level, and shall be submitted for approval in accordance with the following procedures unless otherwise stipulated by the State:

　　(A) before the annual department budget preparation,Administrative institutions shall be based on the quality, structure and distribution of stock assets,To propose the items and quantities of assets to be purchased by the unit in the next year,Estimate the amount of funds,The administrative unit shall directly report to the financial department at the same level for examination and approval,The public institution shall submit to the competent department for examination and approval and then to the financial department at the same level for examination and approval;

　　(2) The financial department shall conduct examination and approval according to the asset allocation standards at the same level and the asset stock status of administrative institutions;(3) After approval by the financial department,Each unit may include the asset acquisition item in the annual departmental budget,And submit approval documents and other relevant materials when submitting the annual department budget,As a basis for financial departments to examine and approve departmental budgets。Without approval, no unit may include the asset purchase item in the departmental budget and unit expenditure;

　　(4) If an administrative institution really needs to temporarily increase its asset allocation due to work needs, it shall propose an asset purchase plan, which shall be directly submitted to the financial department for examination and approval by the administrative unit, and submitted to the financial department for examination and approval by the public institution after approval by the competent department。

　　Article 12 With the approval of the people's government at the same level, if it is necessary to purchase assets for a major conference or large-scale event held with special funds arranged by the finance, the organizer of the conference or event shall submit an application, and the financial department shall examine and approve it in accordance with the principle of first transferring, then leasing and then purchasing。

　　Article 13 Administrative institutions using the superior subsidy income for asset purchase, report to the financial department at the same level for examination and approval, the superior subsidy fund project clearly has equipment purchase will no longer be examined and approved, registered by the unit and reported to the financial department for the record。

　　If a public institution purchases assets above the limit prescribed by the financial department at the same level with project funds, it shall report to the financial department at the same level for examination and approval;The purchase of assets above the prescribed limit with other funds shall be submitted to the competent department for examination and approval, and the competent department shall regularly report the examination and approval results to the financial department at the same level for the record。

　　For the assets directly allocated, allocated and rewarded by higher departments, the assets accepted as donations and other assets recognized as state assets according to law, administrative institutions shall promptly enter the accounts and report to the financial departments at the same level for the record。

　　Article 14 When an administrative institution purchases assets that are included in the scope of government procurement, it shall carry out government procurement according to law。

　　The administrative institution shall inspect and register the purchased assets, enter them into the asset information management system and handle the accounts in a timely manner。

Chapter IV Use of assets

　　Article 15 Administrative institutions shall establish and improve the management system for the use of state-owned assets, standardize the use of state-owned assets, give full play to the benefits of the use of state-owned assets, and prevent the loss of state-owned assets。

　　Administrative units may not use state-owned assets in any form to establish an economic entity, and may not use state-owned assets to invest or guarantee overseas。Except as otherwise provided by law。

　　Article 16 Where an administrative institution leases or lends out the state-owned assets it possesses or uses for a long time, it shall be submitted to the financial department at the same level for examination and approval。

　　When public institutions make use of state-owned assets for overseas investment, leasing, long-term lending and guarantee, etc., they shall conduct necessary feasibility demonstration and submit to the financial department for examination and approval after being examined and approved by the competent department。

　　the seventeenthArticle The income generated by the leasing or lending of state-owned assets by administrative units shall be paid into the special financial accounts or the Treasury, and the expenditure shall be arranged by the finance as a whole according to the needs of the performance of functions, and the management of revenue and expenditure shall be carried out in two lines。

　　The income from overseas investment of public institutions and the income obtained from leasing, lending and guarantee of state-owned assets shall be incorporated into the budget of the units, unified accounting and unified management。Except as otherwise provided by the State。

　　Article 18 The management of state-owned assets of administrative institutions shall adhere to the principle of separating ownership from use, and promote the integration and sharing of assets。For state-owned assets that exceed the standard of allocation, operate inefficiently or remain idle for a long time, the administrative unit shall be adjusted and used or disposed of by the financial department at the same level;Public institutions and administrative units with vertical management shall be allocated and used within the system by the competent department and reported to the financial department at the same level for the record。

　　Article 19 Financial departments at all levels shall strengthen the management of state-owned assets in administrative institutions and gradually implement centralized and unified management of compensated use of state-owned assets in administrative institutions。

Chapter V Asset disposal

　　Article 20 The disposal methods of state-owned assets of administrative units include free transfer, sale, replacement, loss reporting, scrapping and so on。

　　The disposal methods of state-owned assets of public institutions include sale, transfer, transfer, foreign donation, scrapping, loss reporting and loss write-off of monetary assets。

　　The scope of disposal of state-owned assets of administrative institutions shall be implemented in accordance with the relevant provisions of the State finance department。

　　Article 21 The disposal of state-owned assets by administrative institutions shall follow the principles of openness, fairness and justice, and its approval authority and procedures shall be implemented in accordance with the following provisions:

　　The unit value of state-owned assets disposed by a provincial administrative unit is more than 100,000 yuan or the batch value is more than 200,000 yuan,Submit to the provincial financial department for examination and approval;The loss of monetary assets of provincial institutions is written off or disposed of state-owned assets with a unit value of more than 100,000 yuan or a batch value of more than 500,000 yuan,After examination and approval by the competent department, it shall be submitted to the provincial financial department for examination and approval。The disposal of assets below the above prescribed limits shall be examined and approved by the competent departments of administrative units and public institutions and reported to the provincial finance department for the record。

　　The authority for examination and approval of disposal of state-owned assets of departments under vertical management below the province shall be determined by the provincial competent department and reported to the provincial finance department for the record。

　　The authority of examining and approving the disposal of state-owned assets of administrative institutions under the jurisdiction of provincial cities is determined by the people's governments at the same level。

　　Where the provisions of this article involve land disposal, it shall be submitted to the people's government at the same level for examination and approval and go through the relevant procedures in accordance with the relevant provisions of land administration。

　　Article 22 The sale, transfer and replacement of land, houses, vehicles and large (valuable) instruments and equipment, etc. by administrative institutions shall be evaluated by an evaluation institution with corresponding qualifications and reported to the financial department for approval or record, and shall be publicly disposed of by means of auction, bidding and agreement transfer。In the course of the transaction, when the transaction price is less than 90% of the evaluation result, the transaction should be suspended and can be continued after obtaining the consent of the financial department。

　　The transactions specified in the preceding paragraph shall be conducted openly in the property rights trading institutions approved by the government or established according to law。

　　Article 23 When an administrative institution is divided, revoked, merged, restructured, or its subordinate relationship changes, its assets shall be comprehensively inventorized and registered, and can be transferred, allocated, sealed up, auctioned, and other procedures after being examined by the financial department at the same level。

　　Article 24 The income from the disposal of state-owned assets of administrative institutions belongs to the state and shall be managed through two lines of revenue and expenditure in accordance with the regulations on the management of non-tax income of the government. The income shall be handed over to special financial accounts or the Treasury, and the expenditure shall be made overall arrangements by the finance according to the needs of the performance of functions。Financial departments at all levels shall gradually implement centralized and unified disposal of state-owned assets。

　　Article 25 State-owned assets that are temporarily purchased after being approved for holding major meetings or holding large-scale activities shall be disposed of by the host unit after being submitted for approval in accordance with the provisions of these Measures at the end of the meetings and activities。The organizer shall be responsible for the safety and integrity of the assets and shall not occupy or dispose of them without authorization。

Chapter VI Assets evaluation and assets inventory

　　Article 26 Under any of the following circumstances, an administrative institution shall entrust an appraisal institution with assets appraisal qualification to evaluate the relevant assets:

　　(1) Acquiring assets without the original price certificate;

　　(2) auction, compensated transfer or replacement of state-owned assets;

　　(3) being transformed into an enterprise in whole or in part;

　　(4) merger, division or liquidation;

　　(5) leasing assets in whole or in part to non-state-owned units;

　　(6) determining the value of the assets involved in the litigation;

　　(7) Public institutions investing abroad with non-monetary assets;

　　(8) Other circumstances in which it is necessary to conduct assets evaluation in accordance with relevant State regulations。

　　Article 27 The appraisal projects of state-owned assets of administrative institutions shall be subject to the verification system and the filing system。The items, scope and authority subject to the approval system and filing system shall be implemented in accordance with the relevant provisions of the Ministry of Finance。

　　Article 28 Administrative institutions under any of the following circumstances shall carry out asset inventory:

　　(A) the state special work requirements or the government at the same level to organize assets inventory;(2) Undergoing major reforms or transforming itself into an enterprise in whole or in part;(3) Serious losses of assets caused by force majeure such as major natural disasters;(4) serious distortion of accounting information or significant loss of state-owned assets;(5) Major changes in accounting policies,Involving important changes in asset accounting methods;

　　(6) Other circumstances in which the financial department at the same level considers that assets inventory should be carried out。

　　Article 29 The contents of the assets inventory work include the basic situation liquidation, accounting liquidation, property inventory, loss identification, asset verification and improvement of the system。The specific measures for asset inventory shall be implemented in accordance with the measures for asset inventory prescribed by the state and provincial financial departments。

Chapter VII Registration of Property rights and mediation of property rights disputes

　　Article 30 Property rights registration shall be organized and implemented by financial departments at or above the county level in accordance with the property rights relationship in accordance with the principle of unified policy and hierarchical management。

　　Article 31 An administrative institution shall apply to the financial department at the same level for property rights registration, and the financial department shall issue the property rights registration certificate。

　　Property rights registration certificate is the legal certificate for administrative institutions to occupy and use state-owned assets according to law。

　　Article 32 The contents of property rights registration mainly include:

　　(1) Name, domicile, person in charge and time of establishment of the unit;

　　(2) the nature of the unit and the competent department;

　　(3) total unit assets, total state-owned assets, the amount of main physical assets and their use;(4) the leasing and long-term lending of assets by administrative institutions to other countries, and the overseas investment and guarantee of public institutions;

　　(5) Other matters requiring registration。

　　Article 33 Where an administrative institution is divided, merged or partially restructed, and where the contents of the property right registration such as the affiliation, the name of the unit, the domicile and the person in charge of the unit change, the property right change registration shall be handled;Where the property rights are liquidated or cancelled due to legal revocation or overall restructuring, the property rights shall be registered for cancellation。

　　the thirty-fourthArticle 3 Disputes over property rights between administrative units shall be settled through consultation between the parties。If no settlement can be reached through consultation, the financial department or the people's government at the same level shall mediate or make a ruling。

　　Any dispute over property rights between an administrative unit and a non-administrative unit, organization or individual shall be resolved through consultation with the other party after the administrative unit puts forward its opinions for settlement and reports to the financial department at the same level for approval。If no settlement can be reached through consultation, it shall be handled in accordance with judicial procedures。

　　Article 35 Disputes over property rights of state-owned assets between public institutions and other state-owned units shall be settled through consultation between the parties concerned。If no settlement can be reached through consultation, an application may be made to the financial department at the same level or at the next higher level for mediation or adjudication, and the matter may be referred to the people's government having jurisdiction。

　　Where a dispute over property rights occurs between a public institution and a non-state-owned unit or individual, the public institution shall put forward opinions for settlement, which shall be examined by the competent department and submitted to the financial department at the same level for approval before settling the dispute through consultation with the other party。If no settlement can be reached through consultation, it shall be handled in accordance with judicial procedures。

Chapter VIII Legal liability

　　Article 36 Administrative institutions and their staff violate the provisions of these Measures,Occupying, using or disposing of state-owned assets without authorization,The financial department at the same level shall order the correction,Return the illegal gains and the embezzled state-owned assets within a time limit;Give a warning or circulate a notice of criticism to the unit;The person in charge of the unit and the person directly responsible shall be given the punishment of a major demerit by the competent department or the supervisory organ;More serious circumstances,Be demoted or removed from office;serious,Be given the sanction of dismissal;criminal,Criminal responsibility shall be investigated according to law。

　　Article 37 If financial departments, competent departments and their staff violate the provisions of these Measures when handing over or managing the proceeds of state-owned assets or allocating financial funds, they shall be punished, dealt with and punished according to the provisions of the Regulations on Punishment and Punishment of Illegal Financial Acts;If the case constitutes a crime, criminal responsibility shall be investigated according to law。

　　If the competent department violates the provisions of these Measures in the work of allocating state-owned assets of public institutions or reviewing and approving the use and disposal of state-owned assets, the financial department may order it to correct within a time limit, and give a warning to those who do not change within the time limit。

　　Article 38 If the financial department and its staff violate the provisions of these Measures and have one of the following acts, the principal person in charge and the person directly responsible shall be given administrative sanctions according to law;If the case constitutes a crime, criminal responsibility shall be investigated according to law:

　　(1) failing to handle matters for examination and approval in accordance with the prescribed limits of authority and procedures;

　　(2) taking advantage of his position to solicit or accept bribes;

　　(3) failing to perform supervision and administration duties according to law。

Chapter IX Supplementary Provisions

　　Article 39 Social organizations and private non-enterprise units in possession of state-owned assets, the use of these measures。The financial department shall, in accordance with the relevant provisions on the management of state-owned assets of enterprises, supervise and manage the public institutions that implement the financial and accounting systems of enterprises and the enterprises with the status of legal persons established by public institutions。

　　The management of land, houses and vehicles of provincial administrative institutions shall be carried out in accordance with laws, regulations and relevant provisions of the provincial government, and the financial and income management of assets shall be carried out in accordance with relevant financial and financial management measures。

　　Measures for the administration of state-owned assets of provincial offices abroad shall be formulated separately by the Provincial Department of Finance in conjunction with the relevant departments of the province in accordance with these Measures。

　　Article 40 These Measures shall come into force as of September 1, 2007。The Provisions of Henan Province on the Management of State-owned Assets of Administrative Institutions promulgated by Decree No. 19 of the People's Government of Henan Province on October 18, 1995 shall be repealed simultaneously。