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国有资产评估管理办法 Administration of State Asset Valuation Procedures

2006-05-17 14:37   我要纠错 | 打印 | 收藏 | | |

国务院令第91号
(Promulgated by the State Council on, and effective as of, 16 November 1991.)
颁布日期:19911116  实施日期:19911116  颁布单位:国务院

  PART ONE GENERAL PROVISIONS

  Article 1 These Procedures are formulated in order to correctly express the value of State assets and to protect the lawful rights and interests of owners and users of, and entities engaging in business relating to, State assets.

  Article 2 Except where otherwise provided by laws and regulations, the valuation of State assets shall be governed by these Procedures.

  Article 3 Work units holding State assets (hereafter, “holding work units”) shall conduct asset valuation in any of the following situations:

  1. where assets are auctioned or assigned;

  2. where an enterprise is merged, sold, becomes jointly operated, or is reorganized as a stock company;

  3. where a Sino-foreign equity or co-operative joint venture is established with a foreign company, enterprise, other economic entity or individual;

  4. where an enterprise is liquidated; or

  5. in other situations in which, according to the relevant State regulations, asset valuation is required.

  Article 4 Holding work units may conduct asset valuation in any of the following situations, if the parties involved consider it necessary:

  1. where assets are mortgaged, pledged or otherwise used as security;

  2. where an enterprise is leased out; or

  3. in other situations in which it is necessary to conduct asset valuation.

  Article 5 Decisions on the valuation of State assets for the entire country or for specific industries shall be made by the State Council.

  Article 6 The scope of State asset valuation shall include fixed assets, current assets, intangible assets and other assets.

  Article 7 The evaluation and appraisal of State assets shall be conducted by adhering to the principles of being authentic, scientific and feasible and in accordance with the standards, procedures and methods prescribed by the State.

  PART TWO ORGANIZATION AND ADMINISTRATION

  Article 8 The departments in charge of State asset administration shall be responsible for administration and supervision of the valuation of State assets within their administrative jurisdiction.

  The organization of valuation of the State assets held by a holding work unit shall be the responsibility of the department in charge of the relevant industry, in accordance with such holding work unit's subordinate relationship.

  The departments in charge of State asset administration and the departments in charge of industries shall not directly engage in State asset valuation.

  Article 9 Asset valuation companies, accounting firms, auditing firms and financial consulting companies that hold certificates of qualification for State asset valuation issued by the departments in charge of State asset administration of the State Council or of the People's Governments of provinces, autonomous regions or centrally governed municipalities, and ad hoc valuation institutions recognized by the departments in charge of State asset administration of the State Council or of the People's Governments of provinces, autonomous regions or centrally governed municipalities (hereafter, “asset valuation institutions”) may accept commissions from holding work units to engage in State asset valuation.

  The procedures for administration of the asset valuation institutions set out in the preceding paragraph shall be formulated by the department of the State Council in charge of State asset administration.

  Article 10 When a holding work unit commissions an asset valuation institution to conduct asset valuation, such holding work unit shall provide the relevant details and information in accordance with the facts. The asset valuation institution shall maintain the confidentiality of the relevant details and information provided by the holding work unit.

  Article 11 Asset valuation institutions shall receive compensation for their services when they conduct asset valuation. Measures for charging fees for asset valuation shall be formulated by the department of the State Council in charge of State asset administration in conjunction with the department of finance and the department in charge of commodity prices.

  PART THREE VALUATION PROCEDURES

  Article 12 The valuation of State assets shall be conducted in accordance with the sequence set forth below:

  1. application to initiate asset valuation;

  2. thorough examination of assets;

  3. evaluation and appraisal; and

  4. verification and confirmation.

  Article 13 A holding work unit wishing to conduct asset valuation in accordance with Articles 3 and 4 of these Procedures shall, following examination and agreement by the department in charge of the holding work unit, submit to the department in charge of State asset administration at the same level a written application to initiate asset valuation, accompanied by such materials as a property list and relevant accounting statements.

  Subject to authorization or commission by the department in charge of State asset administration, the department in charge of a holding work unit may examine and approve that holding work unit's application to initiate asset valuation.

  Article 14 A department in charge of the administration for State assets shall, within 10 days after receiving an application to initiate asset valuation, examine such application, make a decision on whether to permit initiation of asset valuation, and notify the applicant holding work unit and the department in charge of the holding work unit.

  Article 15 Where the State Council decides to value State assets on a nation or industry-wide basis, permission to initiate such valuation shall be deemed to have been given.

  Article 16 Following receipt of the written notification of permission to initiate asset valuation, the applicant holding work unit may commission an asset valuation institution to conduct asset valuation.

  Article 17 An asset valuation institution commissioned by a holding work unit shall, on the basis of a comprehensive examination of the assets, claims and debts of the commissioning holding work unit, verify whether the assets recorded in the books correspond to the actual assets and whether the business results are truthful, and make an appraisal on this basis.

  Article 18 An asset valuation institution commissioned by a holding work unit shall, in accordance with these Procedures, evaluate and appraise the value of the holding work unit's assets under valuation, and provide the holding work unit with a written report on the results of asset valuation.

  After receipt of the asset valuation institution's written report on the results of asset valuation, the commissioning holding work unit shall submit the report to the department in charge of it for examination. After examination and agreement by the department in charge, the report shall be submitted to the department in charge of State asset administration at the same level for confirmation of the results of asset valuation.

  Subject to authorization or commission by the department in charge of State asset administration, the department in charge of a holding work unit may confirm the results of the valuation of that holding work unit's assets.

  Article 19 The department in charge of State asset administration shall, within 45 days following receipt of a written report on the results of asset valuation submitted by a holding work unit, organize examination, verification, discussion and confirmation of the results of asset valuation, and issue a written notice of confirmation.

  Article 20 If a holding work unit disagrees with a written notice of confirmation, it may, within 15 days from the date of receipt of such notice, apply for reexamination to the department in charge of State asset administration at the next higher level. Such department shall make a ruling within 30 days from the date of receipt of the application for reexamination, and issue a written notice of its ruling.

  Article 21 Following receipt of a written notice of confirmation or written notice of a ruling, a holding work unit shall perform accounting treatment in accordance with the relevant financial and accounting systems of the State.

  PART FOUR METHODS OF VALUATION

  Article 22 Reappraisal of the value of State assets shall be conducted on the basis of such factors as the original and net values, age, replacement cost and profitability of the assets, and the asset valuation methods prescribed in these Procedures.

  Article 23 The methods of valuation for State assets shall include:

  1. present value of earnings method;

  2. replacement cost method;

  3. current market value method;

  4. liquidation price method; or

  5. other valuation methods prescribed by the department of the State Council in charge of State asset administration.

  Article 24 When the present value of earnings method is employed in asset valuation, the current value of the assets shall be calculated on the bases of the reasonably expected profitability of such assets and an appropriate discount rate, and a reappraisal of their value shall be made on the basis of such calculations.

  Article 25 When the replacement cost method is employed in asset valuation, the assets' value shall be reappraised on the basis of the replacement cost of the assets when new, less the cumulative depreciation for their period of service as calculated according to their replacement cost, taking into consideration such factors as changes in the assets' functions and the renewal ratio. Alternatively, the value of the assets may be reappraised based on their period of service, taking into consideration such factors as changes in their functions to redetermine the renewal ratio.

  Article 26 When the current market value method is employed in asset valuation, the value of assets shall be reappraised by reference to the market prices of identical or similar assets.

  Article 27 When the liquidation price method is employed in asset valuation, the value of assets shall be reappraised on the basis of the realizable value of the assets if the enterprise holding them should go into liquidation.

  Article 28 The value of the raw materials, goods in process, parts supplied by contractors, commodities on hand and low-cost and short-lived articles among current assets shall be reappraised based on the current market prices and plan prices of such assets, taking into consideration such factors as purchase expenses, degree of completion of the products and spoilage.

  Article 29 The value of valuable securities shall be reappraised by reference to their market prices. The value of valuable securities without market prices shall be reappraised by taking into consideration such factors as their par values and prospective earnings.

  Article 30 The value of the intangible assets of a holding work unit shall, depending on the particular assets, be reappraised using the methods set forth below:

  1. intangible assets purchased from outside the holding work unit shall be reappraised on the basis of purchase costs and profitability of the assets;

  2. intangible assets created or owned by the holding work unit shall be reappraised on the basis of actual costs necessary for creation, and profitability of the assets; and

  3. intangible assets created or owned by the holding work unit the costs of which are not separately calculated shall be reappraised on the basis of profitability of the assets.

  PART FIVE LIABILITY

  Article 31 Where a holding work unit violates these Procedures by providing false details and information or by perpetrating fraud in collusion with an asset valuation institution such that the results of asset valuation are inaccurate, the department in charge of State asset administration may declare such results invalid and may also, according to the seriousness of the case, impose one or more of the following penalties:

  1. circulation of a notice of criticism;

  2. issue of an order to rectify the situation within a fixed period; a fine not exceeding the valuation expenses may be imposed simultaneously; or

  3. submission of a request to the relevant departments for imposition of administrative sanctions on the persons in charge of the holding work unit and the persons of the holding work unit who are directly responsible; a fine not exceeding the equivalent of three months' base wages of such persons may be imposed simultaneously.

  Article 32 Where an asset valuation institution perpetrates fraud or commits dereliction of duty such that the results of asset valuation are inaccurate, the department in charge of State asset administration may declare such results invalid and may additionally, according to the seriousness of the case, impose the following penalties on such asset valuation institution:

  1. issue of a warning;

  2. suspension of operations for the purpose of rectification; or

  3. cancellation of its certificate of qualification for State asset valuation.

  Article 33 Where a holding work unit or individual is dissatisfied with a decision to impose penalties on it made in accordance with Article 31 or 32 of these Procedures, it may, within 15 days from the date of receipt of notification of the penalty, apply to the department in charge of State asset administration at the next higher level for reconsideration. Such department shall make a decision on reconsideration within 60 days from the date of receipt of the application for reconsideration. Where the applicant is dissatisfied with the decision on reconsideration, it may, within 15 days from the date of receipt of notification of reconsideration, institute proceedings in a People's Court.

  Article 34 Where personnel of a department in charge of State asset administration or a department in charge of an industry violate these Procedures by using their official powers to seek personal gain, or where they commit dereliction of duty that causes loss of State assets, the department in charge of State asset administration or the department in charge of the industry may apply administrative sanctions in accordance with its jurisdiction in the management of cadres, and may simultaneously impose fines not exceeding the equivalent of three months' basic wages of such personnel.

  Departments with powers of examination and disposition shall recover the unlawful income of holding work units or individuals that violate these Procedures by using their official powers to seek personal gain, in accordance with the law.

  Article 35 Holding work units or individuals whose violations of these Procedures are so serious as to constitute crimes shall be prosecuted by the judicial authorities.

  PART SIX SUPPLEMENTARY PROVISIONS

  Article 36 These Procedures shall not apply to the valuation of State assets located outside the People's Republic of China.

  Article 37 The State Council shall formulate separate measures for the valuation of State-owned natural resources that are used or extracted for consideration.

  Article 38 These Procedures shall be interpreted by the department of the State Council in charge of State asset administration. Detailed implementing rules for these Procedures shall be formulated by the department of the State Council in charge of State asset administration.

  Article 39 These Procedures shall be effective as of the date of promulgation.

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