Chapter 1
General Principles
Article 1 In order to strengthen the supervision and management of My stake betting appstate -owned assets of enterprises，True reflecting the state -owned capital operation status of the enterprise，Standardize the preservation and value -added results of state -owned capital，Maintain the rights and interests of the country owner，According to the "Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets" and relevant national financial accounting regulations，Formation of these measures。
Article 2 State Council，Each province、Autonomous Region、The People's Government of the Municipal Government，Set the district city、Autonomous state -level people's governments to perform their duties of investors (hereinafter referred to as enterprises) state -owned capital preservation and value preservation and value -added results，Applicable these Measures。
Article 3 The state -owned capital of enterprises mentioned in these Measures，refers，and identified as all other rights and interests as the state in accordance with the law。For a wholly state -owned enterprise，Its state -owned capital refers to the owner of the enterprise，and identified all other rights and interests as the state according to law;，Its state -owned capital refers to the share that countries should enjoy in the owner of the business owner。
4 The results of the state -owned capital preservation and value preservation and value preservation value preservation and value -added in these Measures refer to the annual financial final account report of state -owned assets supervision and management institutions，Based on the comprehensive analysis and judgment affecting the factors of state -owned capital increases and decreased changes in the operation period，A verification of the state -owned capital preservation and value -added results of the enterprise。
5 The State Council State -owned Assets Supervision and Administration Institution is responsible。
State -owned assets supervision and administration agencies in various places are responsible for the preservation and value -added results of enterprises within the scope of supervision responsibilities to verify the confirmation work。
6 The enterprise shall be based on truthfully preparing the annual financial final account report，Careful analysis and verification of various subjective and objective factors of state -owned capital increases and decreased changes during the operation period，True、Objectively reflect the results of state -owned capital operations，Promote the realization of state -owned capital preservation and value -added business targets，And the financial supervision and performance evaluation for enterprises、The performance assessment of the person in charge of the enterprise、Provide the basic basis for the supervision of investors such as enterprise efficiency linked and other investors。
Calculation
7 The result of state -owned capital preservation and value preservation and value preservation and value preservation and value -added rate indicators of enterprises are reflected，Set corresponding correction indicators and reference indicators，Fully consider various objective increase or decrease factors，Comprehensive、Justice、Objectively judging the efficiency and safety status of enterprises during the operation period。
Article 8 The state -owned capital preservation and value -added rate referred to in these Measures refers to the ratio of state -owned capital to the early state -owned capital at the end of the period after deducting the objective increase or decrease of objective increases during the business period of the enterprise。The calculation formula is as follows:
State -owned capital preservation and value -added rate = (deducting the influence of objective factors at the end of the state -owned capital ÷ state -owned capital at the beginning of the period) × 100%
State -owned capital preservation value preservation and value -added rates are divided into annual state -owned capital preservation value -added rate and term state -owned capital preservation and value -added rate。
Article 9 The proportion of corporate state -owned capital preservation and value preservation and value -added correction indicators are non -performing assets。The calculation formula is:
Bad asset ratio = (non -performing assets at the end of the period ÷ total assets at the end of the period) × 100%
The non -performing assets referred to in these measures stake betting apprefer to the net loss and potential loss (capital) of the assets that the enterprise has not yet treated,and according to the financial accounting system, various types of problems with all kinds of asset impairment should be mentioned.。
Article 10 Due to the increase in non -performing assets during the operating period, the ratio of non -performing assets increases，Deduction and correction should be deducted when the state -owned capital preservation value preservation and value -added rate。
(1) Enterprises that have not implemented the "Enterprise Accounting System"，The ratio of non -performing assets during the business period increases，Its increase is directly deducted when calculating the value preservation and value -added rate of state -owned capital。The calculation formula is:
After the correction, state-owned capital preservation and value-added rate = (deducting objective influencing factors at the end of state-owned capital-increased amount of non-performing assets) ÷ at the beginning of the period of state-owned capital × 100%of the increase in non-performing assets = the end of the end of the period
(2) Enterprises that have implemented the "Enterprise Accounting System"，During the business period, the assets of problems have not been prepared for asset impairment according to the financial accounting system，Deducting corrections should be carried out when the state -owned capital preservation value preservation and value -added rate。The calculation formula is:
After the correction, state-owned capital preservation and value-added rate = (deducting objective influencing factors at the end of the state-owned capital-problems with problem assets are expected to lose amount) ÷ State-owned capital at the beginning of the period
A problem with the estimated loss of assets = various types of problems with problem assets × related asset impairment preparation ratio
(3) State -owned holding enterprises amended state -owned capital preservation and value -added rate，It should be calculated according to the shareholding share。
Article 11 The reference indicator of state -owned capital preservation and value preservation and value -added of enterprises is net asset yield、profit growth rate、Specific cash guarantee multiple、Asset -liability rate。
(1) Net asset yield: Refers to the ratio of net profit to average net assets during the business period。Calculation formulas are as follows:
net asset yield = (net profit ÷ average net asset) × 100%
Among them: average net assets = (Period owner equity+the right of the owner at the end of the period) ÷ 2
(2) profit growth rate: refers。Calculation formulas are as follows:
profit growth rate = (profit growth ÷ total profit of the previous period) × 100%
Among them: profit growth = total profit of this issue-total profit of the previous period
(3) Specification cash guarantee multiple: refers to the ratio of net cash flow and net profit of operating cash during the business period。Calculation formulas are as follows:
Sap cash guarantee multiple = operating cash net flow/net profit
(4) Asset -liability ratio: refers to the ratio of total liabilities to the total amount of liabilities to the total amount of assets。Calculation formulas are as follows:
Asset -liability ratio = (total liabilities ÷ total assets) × 100%
Article 12 The objective increase in these Measures mainly includes the following content:
(1) Country、Direct or additional investment in state -owned units: refers to the departments (institutions) representing the state's investment、Institutions invest in setting up sub -enterprises、Added investment to sub -enterprises to increase state -owned capital;
(2) Unpaid in: refers to the entire or part of the My stake betting appstate -owned assets of other enterprises in accordance with relevant national regulations to increase state -owned capital;
(3) Asset evaluation: refers to the restructuring、Listing and other reasons increase state -owned capital in accordance with national regulations;
(4) Clear production nuclear assets: refers to the clearance of production of production in accordance with regulations，Increased state -owned capital approved by the state -owned assets supervision and management agency;
(5) Definition of property rights: refers to the definition of property rights in accordance with regulations and increase state -owned capital;
(6) Capital (stock) premium: refers to the overall enterprise or the issuance of stocks or offers with major asset premiums to increase state -owned capital;
(7) Tax return: refers to increasing state -owned capital in accordance with the regulations of the national tax policy;
(8) Accounting adjustment and impairment preparation back: refers to major changes in accounting policies and accounting estimates during operations、Enterprise impairment preparation to return、Enterprise accounting error adjustment, which leads to major changes in the business results of the enterprise, increased state -owned capital;
(9) Other objective increase factors: refers to except the above situation，Factors that increased corporate state -owned capital in accordance with regulations，If you accept donations、Credit -to -equity to the equity。
Article 13 The objective reduction factors referred to in these Measures mainly include the following content:
(1) Special approved verification: refers，Approved by the state -owned assets supervision and management agency to verify and reduce state -owned capital;
(2) Driven for free: refers to all or part of the My stake betting appstate -owned assets of the enterprise in accordance with relevant regulations to reduce state -owned capital;
(3) Asset evaluation: refers to the restructuring、Listing and other reasons to evaluate asset evaluations in accordance with regulations and reduce state -owned capital;
(4) Definition of property rights: refers to reducing state -owned capital due to the definition of property rights;
(5) Digestion of previous annual potential losses and accounts: refers to the previous year's previous year's dives and losses to reduce state -owned capital;
(6) Unsable factors such as natural disasters: Reflected state -owned capital due to irresistible factors such as natural disasters;
(7) Enterprise pays dividends in accordance with regulations: refers to the company in accordance with relevant policies、The system stipulates that it is assigned to investors' dividends and reduces corporate state -owned capital;
(8) Capital (stock) discount: refers to the overall enterprise or the issuance of shares or shares with major assets to reduce state -owned capital;
(9) Other objective reduction factors: refers to except the above situation，The factors of the state -owned capital of the My stake betting appstate -owned assets of state -owned asset。
Article 14 State -owned capital preservation and value -added rate Calculation is based on corporate consolidated accounting statements。All domestic and overseas all -funded subsidiaries、Holding Sub -Enterprise，and various independent accounting branches、Public institutions and infrastructure projects shall be included in the scope of the combined accounting statement in accordance with regulations。
Article 15 Enterprises shall be in accordance with the relevant state financial accounting system and management regulations on corporate financial accounts，The objective increase or decrease of the objective increase or decrease of the state -owned capital of the enterprise during the audit period of the entrusted accounting firm，and the accounting firm disclosed or issued a necessary certification certificate。
Article 16 The caliber of state -owned capital at the beginning of the period of the enterprise shall be consistent with the caliber at the end of the previous period。A caliber adjustment of state -owned capital at the beginning of the period shall comply with the relevant provisions of the national financial accounting system，and make a necessary explanation to the adjustment situation。The scope of the adjustment of state -owned capital diameter at the beginning of this period specifically includes:
(1) Tracing and adjustment of the annual financial accounts of the enterprise;
(II) During the business period, the child enterprise transferred the caliber adjustment;
(3) Corporate financial final account adjustment of changes in the range of changes;
(4) Other adjustments to the early state -owned capital of the company's early period。
Article 17 Depending on the needs of My stake betting appstate -owned assets of enterprises，Enterprise preservation and value -added results according to the accounting year、Corporate person in charge confirm the term of office。The results of the state -owned capital preservation and value -added results of the person in charge of the enterprise are based on the data of the annual corporate financial final account during the term of office。
Confirmation
Article 18 Enterprises shall be within the prescribed time，The state -owned capital preservation and appreciation of the state -owned capital and related materials will be submitted to the state -owned assets supervision and management institution with the annual financial final account。Submitted materials should include:
(1) "Confirmation Form for State -owned Capital Value Value Value" and its electronic document;
(2) Analysis instructions for state -owned capital preservation and value preservation and value -added of enterprises，The specific content includes the completion of state -owned capital preservation and value -added、Objective increase or decrease factors、Phase early data diameter、Comparison analysis of the results of the confirmation of the previous issue、Analysis instructions of the sharp fluctuations or abnormal changes in the relevant reference indicators and other situations that need to be reported;
(3) Objective increase or decrease factor proof materials.
Article 19 The state -owned capital preservation and value -added and value -added factor of the enterprise.，It should also include:
(1) Documents of relevant national departments;
(2) Relevant special certification proof;
(3) The relevant accounting vouchers of the enterprise;
(4) Other proof materials.
Article 20 Enterprise shall report to state -owned capital preservation and value -added materials shall meet the following requirements:
(1) Various indicators true、Objective，Fill in the regulations to meet the regulations;
(2) Electronic documents meet the unified requirements;
(3) Materials of various objective increases and decreases factors、Full，Classified description The relevant situation。
Article 21 of the person in charge of an enterprise、The person in charge of the accountant or the responsible accounting work shall be the authenticity of the state -owned capital preservation and value -added materials reported by the enterprise、Responsibility for integrity。Accountants and Certified Public Accountants who undertake the annual financial final account audit business of the enterprise shall preserve the value of the state -owned capital of the state -owned capital and the authenticity certificate issued by the state -owned My stake betting appcapital of its audit enterprise、Legality is responsible。
Article 22 Depending on the financial supervision work of the investor，State -owned Assets Supervision and Administration Institutions In accordance with the "Measures for the Management Measures for the Financial Connect of the Central Enterprise" (5th Order No. 5) and other relevant regulations，Check the financial accounting materials and value preservation and value -added materials of enterprises，and verify and confirm the preservation and value preservation and value preservation and value preservation of enterprises。
Article 23 The preservation and value -added results of state -owned capital to verify the confirmation work，It should，Eliminate the objective increase or decrease of the changes in state -owned capital，Based on the analysis and verification of changes in corporate non -performing assets，Determine the actual status of the state -owned capital preservation and value -added of the enterprise，That is, state -owned capital preservation and value -added rate。
Twenty
(1) Enterprise state -owned capital preservation value -preserving value is greater than 100%，State -owned capital realizes value -added;
(2) Enterprise state -owned capital value preservation and value -added rate is equal to 100%，State -owned capital is preservation;
(3) Enterprise state -owned capital preservation value -preserving value is less than 100%，State -owned capital is impairment。
Article 25 of the state -owned capital of an enterprise exists in the following special circumstances，Not accounting for state -owned capital preservation and value -added rate，But the judgment of value -added or impairment should be made according to the state -owned capital change during the operation during the operation.。
(1) After adjustment, the state -owned capital period of the enterprise is a positive value、The end of the period is negative value，The completion of the state -owned capital preservation value preservation and value -added is determined as impairment;
(2) At the beginning of the state -owned capital period after adjustment、The end of the period is positive value，The completion of the state -owned capital preservation value preservation and value -added is determined as a value -added。
Article 26 State -owned assets supervision and administration institutions shall compare and analyze the actual completion index of state -owned capital preservation and value preservation and value preservation and value preservation and value preservation and value -added by state -owned state -owned enterprises，According to & quot; excellent、Good、Middle、lower、Waste & quot; 5 grades，The corresponding level of judging enterprises in the industry。
Central enterprise state -owned asset preservation value preservation and value preservation rate has not reached the average level of state -owned enterprises in state -owned enterprises，No matter what it is in the industry，Do not judge & quot; excellent & quot; grade。
Article 27 The level of state -owned capital preservation and appreciation of enterprises in the following situations is recognized as & quot; worse & quot; grade:
(1) There are major financial problems、The annual financial accounts are seriously false;
(2) Annual Financial Calculation Report was issued by the accounting firm with a negative opinion、If the audit report of the opinion cannot be expressed;
(3) Continuously not debt.
Continuous fund -owned non -debt companies，Make up for the loss of state -owned capital during the operation，It can be confirmed that its state -owned capital reduction rate is reduced。
Article 28 Enterprises that have not achieved state -owned capital preservation and value -added targets during the business period，The annual salary of the person in charge extended the performance of the performance in accordance with the "Interim Measures for the Management of the Management of the Central Enterprise" (No. 2 of the State -owned Assets Supervision Commission No. 2) and other relevant regulations。Enterprises that are hooking for work and efficiency，No state -owned capital preservation and value -added during the operation period，Do not extract new benefits of salary。
Article 29: When a company provides state -owned capital preservation and value preservation and value -added results，Based on the results verified by the state -owned asset supervision and management agency as the basis。
Article 30 State -owned capital preservation and value -added index industry standards shall be subject to state -owned asset supervision and management institutions of the State Council.，Based on the annual financial final account information of state -owned enterprises nationwide，Uniformly calculated and announced by the industry classification。
Punishment rules
Article 31 The annual financial final account report submitted by an enterprise and the content of state -owned capital preservation and value -added related materials incomplete、Enterprise evidence in various objective factors or large data errors，Caused that the company's state -owned capital preservation and value -added confirmation results are not real，The state -owned asset supervision and management agency is ordered to re -report，Criticism。
Article 32 The company has a fraud or providing false materials in the confirmation of state -owned capital preservation and value -added results，and deliberately missed the report、concealment and other situations，It is ordered by state -owned assets supervision and management agency to make corrections;，In accordance with relevant laws and regulations such as the "Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets"，and investigate the responsibility of relevant personnel。
Article 33 of the accounting firms and registered accountants participated in the fake in the audit of state -owned capital value preservation and value -added of the enterprise，Provide false certificates，Caused that state -owned capital preservation value preservation and value -added results，State -owned assets supervision and management institutions shall prohibit the investment enterprise from hiring them to undertake relevant audit business，and notified may be investigated and punished in accordance with the relevant departments。
Article 34 The relevant staff of the state -owned assets supervision and management institution in the process of verification and value preservation and value preservation and value of state -owned assets，Cause major work faults or leaks business secrets of corporate business，Disciplinary sanctions in accordance with the law; suspected crime，Transfer to judicial organs according to law。
Attachment
35 provinces、Autonomous Region、State -owned assets supervision and management institutions in municipality may be in accordance with these Measures，Combined with the actual situation of the region，Formulate corresponding work specifications。
Article 36 The rules and regulations of the state -owned capital preservation and value preservation and value -added results before the implementation of these Measure，Implement in accordance with the provisions of these Measures。
Article 37 This Measures will be implemented from August 30, 2004。
