Chapter 1 General Principles

1 In order to strengthen the supervision and management of state -owned assets for enterprises，Standardize the work of cleaning up the nuclear assets of enterprises，True reflecting the assets and financial status of the enterprise，Improve corporate basic management，Provide a basis for scientific evaluation and standardization of business performance and state -owned asset preservation and value preservation and value -added，According to the "Interim Regulations on the Supervision and Administration of Enterprises" and other laws、Regulations，Formation of this method。

Article 2 This Measures referred to as clear as clear assets，refers to the state -owned asset supervision and management agency in accordance with the requirements of the national special work or the needs of the company's specific economic behavior，According to the prescribed working procedures、Methods and Policies，Organize enterprises to clean up accounting、Development of property，and identify the various asset damage of the enterprise in accordance with the law，Therefore, it truly reflects the corporate asset value and re -verify the activity of the state -owned capital of the enterprise。

Article 3 State Council，Essence、Autonomous Region、People's Government of the Municipal Municipality，City cities、Autonomous Prefecture -level people's governments to perform their responsibilities and their subsidiaries or their subsidiaries or branches are cleared and checked，Applicable these Measures。

IVIn 4 Enterprise Clear Clear Calculation Including Account Clearance、Asset inspection、Value Reconstruction、Damage of overflow、Fund verification and improvement system。

5 Various asset losses and capital accounts of corporate clearing assets cleared by enterprises，According to the relevant laws of the national nuclear approach、Regulations、Regulations on the regulations of regulations and financial accounting systems。

Article 6 State -owned assets supervision and management agencies at all levels are the supervision and management department of enterprise -clearing nuclear assets。

Chapter II's scope of clearing up production capital

7 State -owned assets supervision and management agencies at all levels，It can be required to be cleared by the company:

(1) Enterprise asset loss and capital accounts exceed the owner's rights，or serious distortion of corporate accounting information、The account is serious and inconsistent;

(2) Enterprise suffers from major natural disasters or other major、Emergency situations and other irresistible factors，Cause serious asset loss;

(3) Severe abnormalities in corporate accounts，or a major loss of state -owned assets;

(4) Other situations that should be cleared up.

Article 8 of the following situations，You need to make a nuclear approach，Application from an enterprise，Approval of state -owned assets supervision and management agency at the same level:

(1) Enterprise separation、merged、Reorganization、Reform、Revisible economic acts involving major changes in asset or property structure;

(2) major changes in corporate accounting policy，An important change involved in the asset accounting method;

(3) Relevant laws and regulations of the state stipulate that specific economic actions of enterprises must carry out the work of clearance of production and approval。

Chapter III Clear Clear Clear Credit Capital

Article 9

Account cleaning refers to the various bank accounts of the enterprise、Accounting accounting subject、All kinds of inventory cash and valuable securities and other basic financial situations are fully checked and cleaned up，and comprehensively check and clean up the various internal funds of the enterprise，To ensure the company's accounts consistent，Accounts compliance，Promote the comprehensive corporate account、Accurate and true。

Article 10

Asset inspection refers to a comprehensive cleanup of various assets of the enterprise、Check and verify。In the asset inspection, the physical inventory is combined with the verification of the account，Combining the cleaning asset with the liabilities with the owner's equity，Focus on all kinds of receivables and prepaid accounts、Various stake sports betting appstake online sports bettingforeign investment、Cleanings of off -account assets，and do a good job of corporate mortgage、Guarantee and other matters cleaning。

Enterprise's various assets and losses of assets found out、Losses such as scrapped and bad debts Categorize and queue in accordance with the requirements of clearing assets of clearance，Put up related treatment opinions。

Article 11

Value Rapid is the main fixed assets and mobile assets that are greater from the book value and actual value of the enterprise.、Standards re -valuation。

Enterprises have reorganized asset value in the previously cleared nuclear assets or asset evaluations have been evaluated due to specific economic actions.，You can no longer make a valuation of value。

Article 12

Damage of overflow refers to the stipulation of state -owned assets supervision and management agencies in accordance with the state clearance policy and relevant financial accounting systems，Certification of various asset damage and capital accounts declared by the enterprise。

The specific measures for the identification of corporate asset loss will be formulated separately.

Article 13

Fund verification refers to the state -owned asset supervision and management institution based on the asset -profile and asset loss of assets reported by the enterprise、Funding accounts such as the work of clearing assets of the nuclear assets，According to the State Clearance Policy and the relevant financial accounting system,，Organization reviews and approves for account processing，Re -approve the amount of state -owned capital occupied by the enterprise。

Article 14

The amount of state -owned capital occupied by an enterprise is re -approved，The base of enterprises should be evaluated as a state -owned asset supervision and management agency for the establishment of the company's operating performance and assessing the base of state -owned assets to preserve and appreciate。

Chapter 4 Program for Clear Production Nuclear Assets

Article 15 Enterprise Clear Cleansing Nuclear Assembly is eliminated with other regulations，It should be performed in accordance with the following procedures:

(1) Application for an enterprise;

(2) State -owned assets supervision and management agency approves and agreed to establish items;

(3) Enterprise formulation work implementation plan，Organize account cleaning、Asset inspection and other work;

(4) Hire a social intermediary agency to conduct special financial audits on the results of the nuclear assets and apply for relevant damage to the results;

(5) Enterprise reporting the results report of the work of clearing an nuclear assets and special audit reports of social intermediary agencies;

(6) State -owned assets supervision and management agencies determine the asset damage，Approve the results of funds;

(7) The company approves the debt based on the results of the verification of the nuclear clearance of the production of the property;

(8) Enterprise handling relevant property rights registration registration and industrial and commercial change registration;

(9) Enterprises improve various rules and regulations.

Article 16 The funded by the company contributed due to the transfer of state -owned property rights、Sale and other major changes in property rights such as controlling equity transfer need to be carried out in the property rights.，It is implemented by the state -owned asset supervision and management agency at the same level and is responsible for commissioning social intermediaries。

Article 17 sub -enterprises due to the transfer of state -owned property rights、Sale and other major property rights such as controlling equity transfer，It can be organized by the company to organize the work of clearing an asset -ups。Treatment of relevant asset damage and capital accounts，Apply for approval in accordance with the prescribed procedures。

Article 18 The application report of the enterprise clearing capital approach shall explain the reason for the clearance of the production of the property、range、Organization and steps and work benchmark days。

Application for clearing an approximately -cleared approach proposed by the enterprise，State -owned assets supervision and management agencies at the same level conduct review in accordance with these Measures and relevant national regulations，After the consent of the scriptures, the enterprise will be approved to carry out the work of clearing an approach。

Article 19 Enterprise implementation of a production approval as an approach follows the following steps:

(1) Specify the financial management institution in the designated inside、Temporary asset management agencies or multiple departments temporary offices，collectively referred to as the clearance nuclear asset institution，Responsible for the specific organization of the work of clearing assets;

(2) Formulate the implementation plan for the clearance of the company's production assets;

(3) hire social intermediaries that meet qualifications;

(4) According to the contents and requirements of the work of clearance, the implementation of various tasks;

(5) Sign signed by a state -owned asset supervision and management agency at the same level、Declaration materials for the work results with the official seal of the official seal。

Stake Sports BettingStake Sports BettingArticle 20 The implementation plan of the enterprise clearance and the list of social intermediary agencies shall be reported to the list of state -owned assets supervision and management institutions at the same level。

21 The reporting materials of the work of clearance of the enterprise's production nuclear assets mainly include the following content:

(1) Report on the work nuclear asset clearance。It mainly reflects the basic situation of the company's production nuclear asset work，Including: the working benchmark date of the company's nuclear approach、range、Content、Results，and the assets and financial status of the benchmark date;

(2) Reported and related materials filled in according to the prescribed form and software;

(3) Asset damage and capital accounts that need to be declared and processed，Related materials should be compiled separately，and attach relevant original voucher information and certification materials with legal effect;

(4) Sub -enterprise is the joint -stock enterprise，It should also be accompanied by a written proof material that the board of directors of the company or the shareholders' meeting agreed to deal with the overflow of nuclear assets;

(5) Social agencies based，issue a special financial audit report signed by the registered accountant and prepare an enterprise accounting statement after the production of nuclear approach;

(6) Other preparatory materials that need to be provided.

Article 22 After the state -owned assets supervision and management institution receives the report of the work reported by the enterprise, the reporting materials are reported by the enterprise，Should be carefully verified，Approval documents for the verification of the verification of the nuclear asset -clearing funds within the prescribed time limit。

Article 23 Enterprise shall be approved by the clearance approval documents of the production nuclear approval of the state -owned assets supervision and management institution，Certificate of accounting for enterprises，And report the results of the account processing report to the state -owned asset supervision and management institution for the record。

Article 24 The enterprise will be approved within 30 working days when they receive the approval of the nuclear approximately approval，It should go to the state -owned assets supervision and management agency at the same level to go through the corresponding property change registration procedures，The change involved in the registered capital of the enterprise，It shall go to the industrial and commercial administrative department within the prescribed time to go through the registration procedures for industrial and commercial change。

Chapter 5 Organization of Clear Production Nuclear Assets

Article 25: Enterprise clearance of production nuclear assets in accordance with the unified specifications、Principles of grading management，Organized and supervised and inspected by the state -owned asset supervision and management agency at the same level。

Article 26 State -owned asset supervision and management agencies at all levels are responsible。

Article 27 The State -owned Assets Supervision and Administration Commission of the State Council fulfills the following responsibilities in the corporate clearance assets:

(1) Formulate the nationwide regulations of enterprises in the country、System and Measures;

(2) Organizational guidance, supervision and inspection responsible

(3) Responsible，and verify the state -owned capital occupied by the enterprise;

(4) Guide local state -owned assets supervision and management institutions to carry out enterprise clearance and nuclear assets。

Article 28: Local state -owned assets supervision and administration institutions perform the following supervision responsibilities in enterprise clearing assets:

(1)、System、Measures and prescribed working procedures，Responsible for the organizational guidance, supervision and inspection of the company's capital clearance of the company's capital -funded assets;

(2) Responsible for determining the asset damage of various assets contributed by the people's government at the same level，and verify the state -owned capital occupied by the enterprise;

(3) Guide the next level of state -owned assets supervision and management institutions to carry out enterprise -to -earn nuclear assets;

(4) Timely reporting to the state -owned asset supervision and management agency at the previous level。

29，Submit relevant information to the state -owned asset supervision and management agency at the same level，According to the state -owned asset supervision and management agency of the same level, the approval of the approval of the production nuclear approval of the production nuclear approval enterprise and the child enterprise for the debt。

Article 30: The work of clearance of various diverse investment companies invested by an enterprise，Organization of superior enterprises with actual holding or protocol leaders，and the results of the relevant nuclear assets of the real estate clearly notified other related parties。

Chapter 6 Requirements for Clearing Product Clearance

Article 31 State -owned assets supervision and management institutions at all levels shall strengthen the organization leadership of enterprises to clear the nuclear assets of enterprises，Strengthen supervision and inspection，The review of the results of the nuclear clearance of the enterprise and the identification of the asset loss，It should strictly enforce the laws related to the country'stake online sports bettings nuclear assets、Regulations、stake sports betting appRegulations and relevant financial accounting system regulations，Strict control，Work according to law，Discipline of serious work。

Article 32 State -owned assets supervision and management institutions at all levels shall supervise the audit of the corporate clearance of the enterprise and the relevant social intermediary agencies，Check the procedures and contents of the special financial audit report issued by social intermediaries。

Article 33 Enterprises shall be fully and thorough、No weightless、Term of accounts，Through verification & quot; family bottom & quot;，Find out the contradictions and problems existing in business management，To improve the system、Strengthen management、Blocking vulnerability。

Article 34 The principle that an enterprise shall adhere to the fact that in the work of clearance of the property clearance，Truthful reflection existing problems，The problems found out should be declared in time，Do not conceal the false report。

Various asset losses for the declaration and processing of corporate clearance should be provided with legal effect certification materials。

Article 35 Enterprise shall carefully clean up the long -term backlog of inventory in the clearance of the production of production of production，and all kinds of unused、Remaining、Fixed assets that are idle or eliminated due to backward technology、Engineering materials，Organize force to deal with，Actively monetize or recover the residual value。

Article 36 After completing the check -ups of the company，It should be comprehensively summarized，Careful analysis of problems in the daily management of assets and financial management，Put forward the corresponding rectification measures and implementation plans，Strengthen internal financial control，Establish relevant asset loss accountability system，and further improve the audit system of the economic responsibility audit and the person in charge of the enterprise。

Article 37: The ownership of the enterprise's production nuclear assets of the enterprise is unclear or controversial assets，You can be after the work of clearance of the property clearance，According to relevant national regulations，Separate the definition of property rights to the state -owned assets supervision and management agency at the same level。

Article 38: Companies of various non -performing claims for approval and consent to be approved、Bad investment and physical asset loss，It should be strengthened，Establish an account sales management system，Organizational power or establish a specialized agency to actively clean up and pursue，Avoid the loss of state -owned assets。

Article 39 Enterprises shall conscientiously clean up various out -of -account assets among the nuclear assets of clearance、Liabilities，For the various trading assets and related liabilities that have been approved to be approved and agreed with account processing，It should be included in the scope of the daily assets and financial management of the enterprise。

Article 40 Enterprises shall carefully summarize their experiences on various management issues reflected in the nuclear approach，Divide work responsibility，Establish various management systems，Strictly implement。It should be established and improved the management mechanism of non -performing assets，Consolidation of the results of the nuclear approach。

Article 41 Except special enterprises involving national security，Enterprise clearance work results must entrust social intermediary agencies that meet qualified conditions for special financial audit。

Article 42: Social intermediaries shall follow independence、Objective、Principles of Justice，Perform the necessary audit procedures，Earnestly verifying the company's various production nuclear materials，and conduct physical inventory and account verification in accordance with regulations。Determination of damage to corporate assets in accordance with the state clearance policies and relevant financial accounting systems.，In full investigation and research、On the basis of the argument, professional inference and compliance judgment，Put forward economic certification opinions，and issue certification certificates。

Article 43 Enterprises shall actively cooperate with the work of social intermediary agencies，Provide information and clues necessary for auditing and economic verification。Enterprises and individuals must not interfere with the normal practice behavior of social intermediaries。Audit work and economic verification of social intermediaries enjoy the power stipulated in the law，Affordable obligations assigned the law。

Article 44 Enterprise and social intermediary agencies shall according to the requirements of the management of accounting archives，Properly keep the party draft of various tasks related to the nuclear approach，Prepare inspection。

Chapter 7 Legal Responsibility

Article 45 The enterprise violates the procedures stipulated in these Measures for the procedures stipulated in these Measures，State -owned asset supervision and management agencies at the same level ordered them to make corrections within a time limit;，State -owned assets supervision and management agencies at the same level ordered it to re -carry out the production approach。

Article 46 Interesting to conceal the report in the clearance of the property，or falsify、Provide false accounting information，State -owned asset supervision and management agency at the same level to make corrections，According to the "Accounting Law of the People's Republic of China" and the "Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets" and other relevant laws、Regulations are punished by regulations; the person in charge of the enterprise and the direct responsible persons give administrative and disciplinary sanctions in accordance with the law。

Article 47 of the person in charge of an enterprise and relevant staff in the clearance of the production of the property，Take concealment and not report、Low price changes、Visibility of loss and other means to swallow、Transferring state -owned assets，State -owned asset supervision and management agency at the same level to make corrections，and give administrative and disciplinary sanctions in accordance with the law; constitute a crime，Criminal liability for investigation in accordance with the law。

Article 48、Integration responsibility; the accuracy of social intermediary agencies on the audit report of the enterprise clearance nuclear assets、Reliability bearing responsibility。

Article 49 Social intermediary agencies and related parties to collude with enterprises in the clearance of production of production，False fake、Provide false authentication materials，State -owned assets supervision and management agencies at the same level investigate and deal with relevant departments in accordance with the law; constitute a crime，Criminal liability for investigation in accordance with the law。

Article 50 The staff of the state -owned assets supervision and management institutions will be used for personal fraud in the process of reviewing the results of the enterprise clearance and nuclear assets，Cause major work negligence，Administrative and disciplinary sanctions shall be given in accordance with the law;，Criminal liability for investigation in accordance with the law。

Chapter 8 Attachment

Article 51 provinces、Autonomous Region、State -owned asset supervision and management institutions that municipalities and planned cities can formulate specific implementation measures in the region in accordance with these Measures。

Article 52 The work of clearance assets managed by enterprises managed by the central departments shall be implemented with reference to these Measures。

Article 53 The rules and regulations of the relevant enterprises before the implementation of the measures of the company's nuclear assets are not consistent with these measures，Implement in accordance with the provisions of these Measures。

Article 54 These Measures shall be explained by the State -owned Assets Supervision and Administration Commission of the State Council。

Article 55 of these Measures shall be implemented from the date of release.