Municipal (district) state -owned asset supervision and management institutions，Provincial relevant departments、Relevant Enterprise:
    "Interim Measures for the Management of State -owned Assets Evaluation of Enterprises in Shaanxi Province" has been reviewed and approved by the Provincial State -owned Assets Supervision and Administration Commission Office on September 24, 2007。You are issued now，Please implement the execution carefully。

September 26, 2007

Interim Measures for the Management of State -owned Assets Evaluation of Enterprises in Shaanxi Province

Chapter 1    General Principles

  Article 1 is to regulate the evaluation behavior of state -owned assets in our province，Maintenance of the legitimate rights and interests of state -owned asset investors，Promote the orderly circulation of state -owned property rights in enterprises，Prevent state -owned asset loss，According to the "Administrative Measures for State -owned Assets Evaluation (State Council No. 91)、"Interim Measures for the Management of Enterprise State -owned Assets Evaluation"，Formation of this method。

   2 The asset evaluation involved in various types of enterprises occupying state -owned assets in Shaanxi Province，Applicable these Measures。

  Article 3 The state -owned assets assessment and supervision of state -owned assets of the enterprise in the province is hierarchically responsible for the state -owned asset supervision and management agency at all levels。

  Shaanxi Provincial People's Government State -owned Assets Supervision and Administration Institution (hereinafter referred to as the Provincial State -owned Assets Supervision and Administration Commission) performs the following supervision responsibilities:

  (1) Responsible for the state -owned asset evaluation supervision of provincial enterprises;

  (2) Responsible for the state -owned asset evaluation supervision of state -owned property rights agreement transfer projects at all levels in the province;

  (3) Guidance and supervision of state -owned asset evaluation supervision of enterprises in the province。

  State -owned assets supervision and management institutions below the provincial -owned assets are responsible for the classification of non -protest transfer projects of the state -owned assets of the enterprise at the level in accordance with the property rights relationship。

  4 The implementation of the approval system and filing system for the enterprise state -owned asset evaluation project。

  The following economic behavior of state -owned asset occupation units，Its asset evaluation project shall be approved:

  (1) To initiate the establishment of a joint -stock company with state -owned assets;

  (2) The overall reorganization of state -owned enterprises is a limited liability company;

  (3) State -owned equity transfer;

  (4) The overall asset transfer of state -owned and state -owned holding enterprises;

  (5) State -owned and state -owned holding enterprises implement bankruptcy;

  (6) State -owned and state -owned holding enterprises implement debt -to -equity switching;

  (7) Asset assessment items involved in the people's government approved by the people's government at the same level。

  Except for the above projects，The remaining asset evaluation projects shall implement the filing system。

  Article 5 State -owned assets supervision and management institutions at all levels shall establish a state -owned asset evaluation management system for enterprises，Improve the file management of the asset evaluation project，Do a good job of project statistical analysis report。

Municipal -level state -owned asset supervision and management institutions shall be submitted to the statistical analysis of the asset evaluation project to the Provincial SASAC within 20 working days of each year。

Chapter 2 Asset Evaluation

  6 The company has one of the following economic behaviors，It should be evaluated with relevant assets:

  (1) The overall or partial reconstruction is a limited liability company or a joint -stock company;

  (2) Investment with non -monetary assets;

  (3) merger, separation, bankruptcy, dissolution;

  (4) The proportion of state -owned shareholders of non -listed companies changes;

  (5) Transfer of the overall or some state -owned property rights (equity) other than listed companies;

  (6) Asset transfer, replacement, auction;

  (7) The overall or part of the assets is leased to non -state -owned units and individuals;

  (8) Repair debts with non -monetary assets;

  (9) Determine the value of asset -related assets;

  (10) Acquisition assets of non -state -owned units;

  Stake Sports Betting(11) Accept state -owned units contributed non -monetary assets;

  (12) Accept non -state -owned units to debt non -monetary assets;

  (13) Law、Administrative regulations and other matters required by the state -owned assets supervision and management agency。

  7 of the enterprise has one of the following economic behaviors，Can not evaluate relevant state -owned assets:

  (1) Approved by the people's governments at all levels or their state -owned assets supervision and management institutions，Implement the overall or part of the assets of the enterprise;

  (2) The merger、Assets (property rights) replacement and free transfer。

  Article 8 State -owned asset evaluation shall follow the authenticity、Science、Principles of feasibility，According to the standards stipulated by the state、Program and Method for evaluation and estimation。

Chapter 3 The choice and commission of the asset evaluation agency

  Article 9 Enterprise Enterprise Article 6 of these Measures one of the economic behaviors listed in Article 6，After performing the approval procedure in accordance with relevant regulations，Select and entrust asset assessment agencies that meet the statutory qualifications for asset evaluation。

  Article 10 The intermediary agencies engaged in the state -owned asset evaluation project of the provincial enterprise shall have the following basic conditions:

  (1) Established in accordance with the law and practice continuously for more than 3 years，No illegal practice in the past 3 years;

  (2) There is a sound internal management system;

  (3) Qualification conditions and professionals that are compatible with the evaluation object;

  (4) There is no economic interest with the person in charge of the enterprise;

  (5) No audit business services to the same economic behavior;

  (6) The intermediary agencies engaged in general asset evaluation matters shall have more than 4 practicing registered asset appraisers;、Shareholdership transformation、Property right transfer、The intermediary agencies of the debt -to -equity project assessment shall have L0 more than L0 licensed registered asset appraisers; for land use rights、Lining right、Agency for mining right evaluation，It must have the corresponding valuation qualification。

  (7) The state -owned equity of the joint -stock company，Evaluation agencies must have securities business asset evaluation qualifications。

  Article 11  Provincial SASAC establishment of asset evaluation agency qualification archives management system。An intermediary agency (including land、Mineral asset evaluation agency)，The situation of this agency should be，Including registered capital、Personal composition、Department Settings、Construction of rules and regulations、Practice records (including rewards and punishment)、Copy of various practice qualification certificates、A copy of a practicing certificate for various practitioners，Report to the Provincial SASAC (including text materials and electronic materials)，As a reference for the Provincial SASAC's public selection of intermediaries。

  Article 12 The first quarter of each year，Provincial SASA，The assessment agency reported from our commission，Select and publish a number of intermediaries and qualifications that meet the conditions of the asset evaluation conditions of the provincial enterprise this year，Announcement on the website of the Provincial SASAC，Accept social supervision。

  Article 13 The selection and commission of the asset evaluation agency will be performed in accordance with the following regulations。

  (1) Evaluation objects involved in economic behavior belong to the scope of corporate legal person's property rights，Entrusted by the enterprise;

  (2) Evaluation objects involved in economic behavior are the rights of investors such as corporate property rights，According to the relationship between property rights，Entrusted by the investor of the enterprise，Among them: the principles of the evaluation projects of the enterprises invested by the state -owned assets supervision institutes at all levels and their wholly -owned subsidiaries and the holding subsidiaries are entrusted by state -owned asset supervision institutions at the same level; other companies，The principle is entrusted by the competent department of the enterprise or the superior property unit;

  (3) The transfer project of various local enterprises at all levels in our province，All commissioned by the Provincial State SASAC or submitted to the Provincial SASAC;

  (4) Enterprise accepts non -state -owned assets and other non -state -owned asset evaluations，Generally entrusted by the property rights of enterprises or enterprises receiving non -state -owned assets。

    Article 14 The selection and commission of the asset evaluation agency will be performed according to the following procedures。

    (1) Enterprises invested by the Provincial SASAC and their wholly -owned subsidiaries and holding subsidiaries shall be within 3 working days after the relevant property rights change.，Applying to the Provincial State -owned Assets Supervision and Administration Commission for the "Examination and Approval Form for the Provincial SASAC selected asset evaluation institutions" (see Form L)，Apply for the selection and appraisal agency; other companies should apply for an appraisal assessment agency for the selection and appraisal of the property rights entity。

    (2) Provincial State -owned Assets Supervision and Administration Commission、Enterprise competent department or other property rights entities，After receiving stake betting appan application for asset assessment required by state -owned asset enterprises，Cutting the economic behavior of the enterprise's planned asset evaluation，For asset assessment，Principles shall select the asset evaluation agency within 5 working days。

    (3) Provincial State -owned Assets Supervision and Administration Commission、Principles of the enterprise competent department or other property rights entities adopt bidding、Three ways of competitive negotiations and direct commission。For projects with assets hundreds of millions of yuan and major projects approved by the provincial government, general projects generally adopt a bidding or competitive negotiation to determine the evaluation agency; for other items involved, they generally choose to evaluate the intermediary agency。

    (4) After the agency is determined，Occupible for the use of state -owned asset enterprises and the selected asset evaluation agencies signed the "Asset Evaluation Business Entrusting Letter"，Clarify the rights and obligations and responsibilities of both parties。

    (5) Asset assessment agencies enter the enterprise in accordance with the contract，Evaluation reports are issued in accordance with the law。

    Article 15 with bidding、Competitive negotiation method Select the evaluation agency，The corresponding procedures stipulated by the state。

    Article 16 The evaluation items selected by the Provincial SASAC and entrusted the asset evaluation agency，The evaluation fee of the assessment agency，Principles shall be signed by state -owned asset occupation units and intermediary agencies after 10 days after the "Asset Evaluation Business Entrusted Book"，The amount determined by the attorney is included in the designated account of the Provincial SASAC，After completing the approval or filing procedures for the evaluation report，The Provincial SASAC will pay the assessment cost to the intermediary institution。The cost of payment of other evaluation items，It is determined by the asset evaluation agency and the commission unit。Asset evaluation charging standard，Principles in accordance with the "Interim Measures for the Management of Asset Evaluation Charges ([1992] No. 625) issued by the former State Price Administration and the former State -owned Assets Administration。

Chapter 4 The process supervision and results of the asset evaluation

    Article 17 Enterprises shall truthfully provide relevant information and information to the asset evaluation agency，and the authenticity of the situation and information provided、Legality and integrity are responsible，Do not hide or report assets。

    Article 18 Enterprises shall actively cooperate with the asset evaluation agency to carry out work，It must not interfere with its normal practice behavior，and report the work progress of the asset evaluation project to the state -owned asset supervision and management agency in time。State -owned assets supervision and management agencies believe that if necessary，You can track guidance and on -site inspection of the project。

    Article 19 asset evaluation items involving corporate value，When assessing the premise of continuous operation，In principle, two or more methods are required to evaluate，and list in the evaluation report，Full of actual conditions、After comprehensive analysis，Determine one of the evaluation results as the results of the evaluation report。

    Article 20 The assessment results of the state -owned asset occupation unit must be publicized by the assessment results of the intermediary agency (see attachment 2)，The specific requirements of the publicity are as follows:

    (1) Public announcement: state -owned asset occupation unit;

    (2) Public announcement: Before the intermediary agency issues a formal asset evaluation report，The evaluation results should be announced in the internal internal and internal units of the state -owned assets，Give full play to the democratic supervision role of all employees;

    (3) Unit Localities Council、Disciplinary inspection departments have publicized opinions according to the results of asset evaluation results;

    (4) problems found during the publicity，Asset occupation units and evaluation agencies must verify，and adjust the evaluation report in accordance with regulations。

Chapter 5 The approval and filing of the asset evaluation project

    211 State -owned Assets Supervision and Administration Institutions Implementation or filing system for state -owned asset evaluation projects。

    Article 22  The approval and filing of the asset evaluation project shall be performed according to the following procedures:

    (1) After the enterprise received an evaluation report issued by the asset evaluation agency，The asset evaluation report and other materials shall be reported to the preliminary examination in accordance with regulations，After the preliminary examination is agreed，Application or filing application to the state -owned assets supervision and management agency within the validity period。

    (2) When an enterprise involved in multiple state -owned property rights, asset assessment matters，The largest shareholders of the state -owned shares can be approved or filing in accordance with their property rights relations;，If the negotiations are negotiated, one of them can be approved or filing in accordance with their property rights relations。

    major economic matters approved by the provincial government also involved asset evaluation projects in provinces and related stake online sports bettingcities and counties，The largest shareholder of the state -owned shares can be based on its property right，Scheduled to the Provincial State -owned Assets Supervision and Administration Commission for approval。

    (3) The evaluation report to the state -owned assets supervision and management institution is valid for the validity period of the evaluation report of the approval or filing application: 8 months from the date of appraisal project for the verification project;。

    (4) After the state -owned assets supervision and management agency receives the approval or filing application reported by the enterprise，Full material，Apply for approval or filing procedures within 20 working days，If necessary, organize relevant experts to participate in the approval or filing review。

    Article 23 Asset evaluation project approval or filing，Must be submitted to the following file materials:

    (1) Application documents for approval or filing of asset evaluation project;

    (2) "Application Form for Appraisal Procedure for Asset Evaluation Project"，or "State -owned Assets Evaluation Project Pilot Form" (accepting non -state -owned asset evaluation project filing forms) in four copies;

    (3) Economic behavior approval documents or valid materials corresponding to the purpose of evaluation;

    (4) Asset reorganization plan or restructuring plan、Sponsoring Agreement and other materials;

    (5) Asset evaluation report submitted by the asset evaluation agency (including the evaluation report、Evaluate instructions and evaluate clear tables and electronic documents);

    (6) Audit report corresponding to economic behavior;

    (7) Asset evaluation results publication form;

    (8) Enterprise state -owned asset property registration certificate;

    (9) Other related materials.

    Article 24 State -owned assets supervision and management institutions shall review the following matters:

    (1) Whether the economic behavior of the corresponding asset evaluation purpose is legal and approved;

    (2) Whether the asset evaluation agency has the corresponding evaluation qualification;

    (3) The main evaluation personnel have the corresponding practice qualification;

    (4) Evaluation of the selection of the benchmark date is appropriate，Whether the use of the evaluation results is valid for clear;

    (5) Evaluation basis includes evaluation behavior basis、Regulations basis、Is the basis for property rights and the basis of price retrieval、Reliable、complete;

    (6) Whether an enterprise is a certificate of asset rights provided、The authenticity of financial accounting data and production and operation management information、Make a commitment to legitimacy;

    (7) Evaluation process、Steps and methods meet the requirements of the regulations;

    (8) Whether the scope of asset assessment is consistent with the asset scope determined by economic behavior approval documents;

    (9) The evaluation result is publicized as required，Whether employees have objections to the evaluation results。

    (10) Evaluation report is within the validity period;

    (11) Whether the experts participating in the review have reached an agreement;

    (12) Others.

    Article 25 After review，Asset evaluation report meets the need for approval for relevant regulations，A approval documents were issued by the state -owned asset supervision and management agency;，Started stamps on the "State -owned Assets Evaluation Project Record Form" (accepting non -state -owned asset evaluation project filing form)。

    Asset evaluation project approval documents and the recorded "state -owned asset evaluation project filing form" (receiving non -state -owned asset evaluation project filing form) is a possessive unit handling the entry transaction procedures、Equity settings、Essential documents for related procedures for property rights registration。

    Article 26 Asset assessment results approved or filing are the basis for reference for assets that possess economic behavior of enterprises; when the transaction price is lower than 90%of the evaluation results，Should suspend transactions，Only after obtaining the consent of the original economic behavior approval authority can continue to trade。

    Article 27 The asset assessment result approved or filed for the use period is valid for the self -evaluation benchmark date。During the validity period，When the number of assets changes，According to different situations, the original assessment agency，Make according to the original evaluation method。

    Article 28 State -owned assets supervision and management institutions have the right to select specific evaluation items in accordance with relevant state regulations，Check the evaluation process。

Chapter 6 Supervision and Inspection

    Article 29 State -owned assets supervision and management institutions at all levels shall strengthen the supervision and inspection of state -owned asset evaluation of enterprises，Focus on the establishment of the state -owned asset evaluation management system within the enterprise、Executive situation and evaluation management personnel are equipped，Regularly or irregularly conducts asset evaluation projects。

    Article 30 State -owned assets supervision and management institutions at all levels to conduct random inspections on enterprise asset evaluation projects include:

    (1) Compliance of corporate economic behavior;

    (2) The scope of assets evaluated is consistent with the asset scope involved in related economic behaviors;

    (3) The asset right provided by the enterprise's belonging to the document、The authenticity of financial accounting data and production and operation management information、Legality and integrity;

    (4) My stake betting appthe practice qualifications of asset evaluation agencies and the practice qualifications of the appraisal personnel;

    (5) Differences on the results of asset book value assessment;

    (6) The difference between the actual transaction price and evaluation results of economic behavior;

    (7) Evaluation work bottom draft;

    (8) The rationality of the evaluation basis;

    (9) The degree of disclosure of the evaluation report on major matters and its impact on the evaluation results，and the difference between the disclosure and actual situation;

    (10) Other related situations.

    Article 31 Municipal -level state -owned asset supervision and management institutions shall be checked within 30 working days of each year、Spring inspections and processing are reported to the State -owned Assets Supervision and Administration Commission of Shaanxi Province。

    Article 32 State -owned assets supervision and management institutions shall notify the relevant departments of the spot check results of the asset evaluation project。

Chapter 7 Responsibility and Punishment

    Article 33 Enterprises violate these Measures，One of the following situations，It is reported to criticize and ordered correction by state -owned asset supervision and management agencies，If necessary, you can filed a lawsuit with the people's court in accordance with the law，Confirm that its corresponding economic behavior is invalid:

    (1) Asset assessment should be performed without evaluation;

    (2) Hiring asset assessment agencies that do not meet the corresponding qualification conditions are engaged in state -owned asset evaluation activities;

    (3) Provide falseies to asset evaluation agencies. Situation and information，or the cheating with the asset evaluation agency will cause the assessment results to be false;

    (4) Approved and not handled it.

    Article 34: Enterprises occur in state -owned asset evaluations or illegal acts or unsproting use of evaluation reports，The competent person in charge and other direct responsible persons who have direct responsibilities，Give punishment according to law; suspected crime，Transfer to judicial organs according to law。

    Article 35 of the trustee asset evaluation agency in the process of asset evaluation illegal practice，The qualifications for the state -owned asset evaluation business will be canceled by the state -owned asset supervision and management agency and their parties will conduct a state -owned asset evaluation business within 3 years，and the relevant situation of the relevant situation of its industry authorities，It is recommended to give corresponding penalties: suspected crime，Transfer to judicial organs according to law。

    Article 36 Staff at all levels of state -owned assets supervision and management institutions violated this regulation，The loss of state -owned assets，Give punishment according to law; suspected crime，Transfer to judicial organs according to law。

Article 37 State -owned assets supervision agencies in municipalities (districts) may be based on these Measures，Combined with the actual situation，Formulate the corresponding implementation rules。

Article 38 of these Measures shall be implemented from the date of release.