Chapter 1 General Principles

Article 1 In order to strengthen the supervision and management of state -owned assets of the enterprise，Understand and master the operation of state -owned assets of enterprises，Establish State -owned Capital Statistics Report Work Standards，According to the "Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets" and the relevant state financial accounting system，Formation of these measures。

Article 2 State -owned and state -owned holding enterprises、State -owned asset statistics report work of state -owned shares，Applicable these Measures。

Article 3 State -owned asset statistics reports in these Measures，refers to enterprises in accordance with the national financial accounting system，According to the unified report format and filling requirements，Preparation of reported reports reflect the asset quality of the annual accounting period of the enterprise、Financial status、Documents of the basic situation of state -owned asset operations such as business achievements。

4 provinces、Autonomous Region、State -owned assets supervision and management institutions (hereinafter referred to as provincial state -owned assets supervision and management institutions) and relevant departments shall be in accordance with the unified requirements of these measures，Seriously organize and implement the region、State -owned asset statistics report work in the headquarters supervision enterprise，Report to the State -owned Assets Supervision and Administration Commission (hereinafter referred to as the State -owned Assets Supervision and Administration Commission of the State Council) in accordance with regulations。

Article 5 Enterprises that occupy state -owned assets shall in accordance with the "Interim Regulations on the Supervision and Management of Enterprise State -owned Assets" and the relevant regulations on the national financial accounting system，On the basis of doing a good job of financial accounting,，According to the requirements of the unified country，Careful preparation of state -owned asset statistics reports，Truthful reflection of the state -owned assets occupied by the enterprise and their operations。

Chapter 2 Report Content

Article 6 The annual statistical report of state -owned assets is composed of two parts: corporate accounting statement and state -owned asset operation analysis report。

7 The corporate accounting statement shall be shared by the asset -liability form in accordance with the unified national financial accounting、profit and profit distribution form、Cash flow table、The owner's equity change table、Asset impairment preparation Table table and related table composition。Enterprise accounting statements shall be audited by the intermediary agency。

Article 8 The analysis report of the state -owned asset operation is to My stake betting appthe My stake betting appregion、Documents and explanations of the state -owned assets and operations occupied by the department or the enterprise，Specific includes:

(1) The total amount and distributed structure of state -owned assets;

(2) Enterprise asset quality、Analysis of financial status and business results;

(3) Analysis of changes and reasons for the increase or decrease of state -owned assets;

(4) Analysis of the value preservation and value preservation and value preservation of state -owned assets and its influencing factors;

(5) Other matters that need to be explained.

Chapter III Preparation Scope

Article 9 of the company shall compile the state -owned asset statistics report includes: from the State Council，province、Autonomous Region、People's Government of the Municipal Municipality，City cities、The people's government of the Autonomous State level fulfills the legal person's qualifications to fulfill the responsibilities of the investor、Independent accounting、Domestic and foreign countries and state -owned controlling enterprises that can prepare complete accounting statements。

Article 10 State -owned assets and investment income of state -owned shares in accordance with the regulations of the merger accounting statement，Statistical scope of state -owned assets included in state -owned investment units，In principle, no state -owned asset statistics report。But for important stock participating companies，State -owned asset statistics reports should be prepared according to state -owned asset supervision。

The standard or list of important shares participating enterprises is determined by relevant state -owned asset supervision and management institutions。

Article 11 The basic reporting unit of the state -owned assets of the enterprise is: large enterprises (including large enterprise groups) are the third level (including the third level) at all levels，Sub -enterprises below the third level are merged into the third level to fill in the report; small and medium -sized enterprises are second or higher (including the second level) at all levels，Sub -enterprises below the second level are merged into the second level to fill in。

Article 12 Enterprises shall organize the preparation of state -owned asset statistics reports for headquarters and domestic and foreign enterprises at all levels，State -owned asset statistical report of the merger (summary) of the group or the head office，To fully reflect the operation of the state -owned assets of the enterprise，and submit it to the state -owned assets supervision and management institutions or competent departments at the same level with the state -owned asset statistics of the subordinate foreign enterprises。

Chapter 4 Organization Management

Article 13 The statistical report of state -owned assets of an enterprise shall follow the unified specifications、Principles of classification management，Organize the implementation according to the company's financial relationship or property rights relationship。

Article 14 Provincial State -owned Assets Supervision and Administration Institution、Relevant departments shall compile the region、Summary of State -owned Assets Statistics Statistical Report，and submit it to the State -owned Assets Supervision and Administration Commission of the State Council with the statistical data of the division of households in the supervised enterprise。

Article 15 The State -owned Assets Supervision and Administration Commission of the State Council performs the following responsibilities in the statistical report of the state -owned assets:

(1) Formulate the regulations for state -owned asset statistics of enterprises nationwide、System and work specifications;

(2) Uniformly formulate format format for state -owned assets of enterprises、Editing requirements and My stake betting appdata processing software;

(3) Responsible for the implementation of the state -owned assets statistics report of the stake online sports bettingcapital contributed enterprises;

(4) Responsible for collecting、Review and summarize all regions、State -owned Assets Statistics Report，and report to the State Council's state -owned asset operations of enterprises across the country;

(5) Organize the quality monitoring of statistical reports of state -owned assets of enterprises，Organize the sampling verification of the quality of state -owned asset statistics reports of enterprises。

Article 16 Provincial state -owned asset supervision and management institutions perform the following responsibilities in the work of state -owned assets of the enterprise:

(1) According to the unified corporate state -owned asset statistics report rules and regulations and work specifications，Responsible for the organization, implementation, supervision and inspection of the statistical report of state -owned assets in the region;

(2) Guide the next level of state -owned assets supervision and management institutions to carry out statistical reports of state -owned assets of enterprises;

(3) Responsible for collecting、Audit、Summarize the statistical report of state -owned assets in regulatory enterprises in the region，and report to the people's governments at the same level to report the operation of state -owned assets in the regulatory enterprise in the region;

(4) Responsible for reporting to the State -owned Assets Supervision and Administration Commission of the State Council to the State -owned Assets Commission of the State Council to send statistical reports of state -owned assets in the regulatory enterprise in the region;

(5) Organize the verification of the quality of state -owned assets statistics reporting in regulatory enterprises in the region。

Article 17: Relevant departments fulfill the following responsibilities in the work of state -owned assets of the enterprise:

(1) According to the unified corporate state -owned asset statistics report rules and regulations and work specifications，Responsible for the implementation, supervision and inspection of the statistical report of the state -owned assets of the headquarters;

(2) Responsible for collecting、Audit、Summarize the statistical report of state -owned assets in the supervision of enterprises;

(3) Responsible for reporting to the State -owned Assets Supervision and Administration Commission of the State Council to the State -owned Assets Supervision Commission of the State Council to regulate statistical reports of state -owned assets in supervision enterprises;

(4) Organize the verification of the quality of state -owned assets reporting of the headquarters supervision enterprises。

Article 18 Provincial State -owned Assets Supervision and Administration Institutions and relevant departments shall designate specialized institutions or personnel to be responsible for the work of state -owned assets statistics report，Establish a corresponding work contact with the State -owned Assets Supervision and Administration Commission of the State Council。

Article 19 Provincial State -owned Assets Supervision and Administration Institutions and relevant departments shall strengthen the management of relevant data of state -owned state -owned asset statistics on enterprises，Do a good job of archiving、Construction of files and libraries and confidentiality management。

Chapter 5 Compilation specification

20 Enterprises shall comprehensively clean up and verify assets、Liabilities、Income、On the basis of expenditure and financial accounting，According to a unified report format、Content、indicator caliber and operation software，Early compilation and report to the state -owned asset statistics report on time on time，To be consistent with the account、Accounts consistent、Accounts consistent、The account table is consistent。

Article 21 Enterprises shall strictly follow the requirements of the national financial accounting system and unified preparation，Preparation of State -owned Assets Statistics Report，Get complete content、Number real，No false report、Low report、Reporting and Reject Report，and adopt the bottom -up layer of review and summary according to the financial relationship or property rights relationship。

Article 22 The enterprise shall be based on the review of the preparation stake betting appand quality of the compilation of the headquarters and sub -enterprises at all levels，Compilation Group or Corporation stake betting appof the Corporation，and in accordance with the unified regulations of the national financial accounting system，Do a good job of reviewing the scope of mergers and offset matters，For matters that have not been included in the range and unsuitable or unpleasant, it should be explained separately。

Article 23 The main person in charge of the enterprise is responsible for the authenticity and integrity of the state -owned asset statistics compiled by the enterprise。

Corporate financial accounting and other personnel shall carefully prepare statistical reports of state -owned assets in accordance with unified regulations，Truthful reflecting the company's related financial accounting and state -owned asset operation information。

Article 24: Provincial state -owned asset supervision and stake online sports bettingmanagement agency and relevant departments shall strengthen the region、Organization of the State -owned Assets Statistical Statistics Report Work of the Ministry of Supervision Enterprise，Strengthen supervision and guidance，Standardized review of the content of state -owned assets reported by the enterprise。The review content mainly includes:

(1) Whether the scope of the preparation is comprehensive and complete;

(2) Whether the preparation method conforms to the national unified financial accounting system，Whether it meets the requirements of the statistical report of state -owned assets of the enterprise;

(3) Fill in whether the content is comprehensive and authentic;

(4) The relevant indicators in the report、Related data between tables、Between Data and Summary Data、Whether the report data and computer entry data are connected consistent。

Article 25 of the provincial state -owned assets supervision and stake online sports bettingmanagement agency and relevant departments shall conscientiously do the region、The review of the statistical report of the state -owned assets of the headquarters supervision enterprise，Ensure the integrity and authenticity of various data statistics reports of state -owned assets。All discovery report preparation does not meet the requirements，There are missed reports、Error report、Fiction、concealment and related data are not connected，It should be required to correct it immediately，Report on a time limit。

Article 26 State -owned Assets Statistics Statistical Report from the Enterprise OK、House -by -house review、Layers of layers of summary method collection and report。Enterprises shall report the state -owned asset statistics reported by the person in charge of the enterprise、The head of the chief accountant or the head of the financial work and the reporter signed and stamped，Report it within the specified time。

Article 27 The statistical report of the state -owned assets of the central enterprise shall comply with the relevant provisions of the financial final account report。

Chapter VI rewards and punishments

Article 28 of、Instructions、For the preparation of personnel financial accounting such as corporate financial accounting and providing false state -owned asset statistics reports，Except in accordance with the "Accounting Law of the People's Republic of China"、"Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets" and the "Regulations on Enterprise Finance and Accounting Report" and other relevant laws and regulations，It also responds to the disciplinary sanction of the person in charge of the enterprise;，Transfer to judicial organs according to law。

Article 29 For negligence、Preparation of false financial accounting information，The quality of the statistical report of state -owned assets seriously，Except in accordance with the "Accounting Law of the People's Republic of China"、"Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets" and the "Regulations on Enterprise Finance and Accounting Report" and other relevant laws and regulations，It also responds to the disciplinary sanction of relevant responsible persons;，Transfer to judicial organs according to law。

Article 30 Provincial State -owned Assets Supervision and Administration Institution and relevant departments in poor work organization，It has caused adverse effects to the statistical report of state -owned assets for enterprises，Not a notification。

Article 31: Provincial state -owned asset supervision and stake online sports bettingmanagement agency and relevant departments shall conscientiously do the region、Summary of State -owned Assets State -owned Assets State stake sports betting appState Assets Statistics Statistics Report，A commendation of units and individuals who have achieved excellent results in the statistical report of the state -owned state -owned assets of the enterprise。

Chapter 7 Affiliated Rules

Article 32 provincial state -owned asset supervision and stake online sports bettingmanagement agency and relevant departments may be based on these Measures，Combined with the actual situation，Formulate the corresponding implementation rules。

Article 33: These Measures shall be implemented from the date of announcement.