Chapter 1 General Principles

Article 1 In order to strengthen the financial supervision of the Shaanxi Provincial People's Government's State -owned Assets Supervision and Administration Commission (hereinafter referred to as the Provincial State -owned Assets Supervision and Administration) to fulfill the company's responsibilities (hereinafter referred to as the enterprise)，Standardize the preparation of the annual financial final account report，Comprehensively understand and master corporate asset quality、Business benefits，According to the "Interim Regulations on the Supervision and Administration of Enterprise State -owned Assets"、"Measures for the Management Measures for the Financial Calculation Report of the Central Enterprise" and the relevant national financial accounting system regulations，Formation of these measures。

2 Enterprise preparation for annual financial final account report shall comply with these Measures。

Article 3 The annual financial final account report referred to in these Measures，refers to enterprises in accordance with the national financial accounting system，According to a unified compilation caliber、Reporting format and reporting requirements，According to the relevant accounting account records and related financial accounting information，Preparation of reporting reflects the annual checkout daily assets and financial status and annual operating results of the company's annual annual annual checkout、Cash flow、Documents for basic business operations such as state -owned capital preservation and value -added。

Corporate Financial Calculation Report is reported by the annual financial final account、Annual Statement Note and Annual Financial Situation Manual，and other related production and operation and management data composition reported by the Provincial SASAC。

Article 4 Except for special companies involving national security，Enterprise's annual financial final account report and report note shall be in accordance with relevant national regulations，Audit from accounting firms and registered accountants that meet the qualifications。

Audit report issued by the Accounting Firm is an essential attachment for the annual financial account report of the enterprise，It should be reported with the annual financial account report of the enterprise。

Article 5 The preparation of the provincial SASAC in accordance with the law on the annual financial final account report of the enterprise、Audit quality, etc.，and organize the authenticity of the financial accounts of the enterprise、Performance for completeness。

Chapter 2 Preparation of Financial Calculation Report

1) Enterprises and sub -enterprises at all levels are ending at each accounting year，It shall strict，Check in comprehensive property、Debt and debt confirmation、On the basis of verification of asset quality，Carefully organize the preparation of annual financial final account reports，Comprehensive、Full、Real、Accurately reflects the annual financial status and business results of the enterprise。

Subsidies referred to in these Measures include all domestic and foreign full -assets at home and abroad、Holding Sub -Enterprise，and various independent accounting branches、Institutions and infrastructure projects。

7 Enterprises and sub -enterprises at all levels to prepare annual financial final account reports shall follow the comprehensive accounting of accounting、Potal Principles，and comply with the following regulations:

(1) Enterprise financial final account report shall be based on all economic business matters and accounting books that have occurred during the year，Comprehensive、Completely reflect the income of the enterprise's various economic business、Cost (expenses) and cash inflows (out) and other conditions，Do not miss the report;

(2) Enterprises must not have finances that have not been reflected in the financial final account report、Accounting items，Do not have off -account assets or set up an out -of -account account，"Small vascular" must not be set up for any reason;

(3) Enterprises shall include all sub -enterprises at all levels into the scope of annual financial final accounts，To comprehensively reflect the financial status of the enterprise;

(4) The operating institutions of the enterprise shall implement a unified enterprise accounting system in accordance with the requirements;，The relevant financial accounts should be included in the scope of corporate financial final accounts，To fully reflect the business results of the enterprise;

(5) Infrastructure projects affiliated to the enterprise shall work with the corporate finance in accordance with regulations;，The relevant financial final accounts of infrastructure projects should be included in the scope of corporate financial accounts，To stake online sports bettingfully My stake betting appreflect the asset status of the enterprise。

Article 8 Enterprises and sub -enterprises at all levels to prepare the annual financial final account report shall follow the authenticity of accounting、Principles of accuracy，and comply with the following regulations:

(1) Enterprise financial final account report shall be prepared by verifying related accounting books，To be consistent with the account、Accounts consistent、Accounts consistent、The account table is consistent;

(2) Enterprise preparation financial accounts shall be based on real transaction items、Accounting Records and other information，According to the prescribed accounting principles and specific accounting processing methods，Reasonable confirmation and measurement of various accounting elements;

(3) Enterprises shall strictly abide by accounting regulations，Do not mention it、Should not stall or increase the cost of more stalls (expenses)，Caused the business results of the enterprise，The authenticity of the financial final account report of the corporate financial final account;

(4) Enterprises must not adopt accounting policies、Accounting estimation change，and impairment preparation、Back and other methods，artificially cover up the real business status of the enterprise; no secret impairment preparations are required，The authenticity of the financial final account report of the corporate financial final account;

(5) Enterprises should objectively reflect the actual asset loss，To ensure the real report of financial final accounts、Reliable。

9 Enterprises and sub -enterprises at all levels shall follow the principle of accountability of accounting，Standards and methods of preparing for impairment of assets，Reasonable expected loss of various assets，Regularly determine the items of the impairment preparation of all assets accused、Calculation。

Article 10 Enterprise and sub -enterprises at all levels shall follow the principle of accounting comparability，Preparation Basis、Preparation Principles、Preparation basis and preparation methods and various financial indicators should be kept before、After the same period of each issue，Financial final accounts of each year maintain the connection，Truthfully reflects the financial status of the enterprise of the year、Changes in business results。

Article 11 Except for other regulations，The accounting system implemented by enterprises and subsidiaries at all levels shall be consistent in accordance with the relevant provisions and requirements of the national financial accounting system;，It should be reported to the Provincial State -owned Assets Supervision and Administration Commission in advance，and state related reasons。

Article 12 of the various accounting policies of enterprises and sub -enterprises at all levels、Accounting estimation is determined，Do not change at will;，It should be reported to the Provincial State -owned Assets Supervision and Administration Commission in advance，and state related reasons。

Article 13 In the preparation of the annual financial final account report，Data from the indicators of the report must not be omitted，The data of the indicators between the projects and tables between the reports should be connected to each other，Make sure that the relationship is correct。

Chapter III Consolidation of Financial Fatter Calculation Report

Article 14 Group -type enterprises shall be in accordance with the relevant provisions of the national financial accounting system，Merge the annual financial accounts of sub -enterprises at all levels，Classified compilation of the annual financial final account merger of the enterprise group。Enterprise's annual financial final account merging statements include:

(1) All subsidiaries in the accounting system of the enterprise;

(2) Overseas (including Hong Kong、Macau、Taiwan) Sub -enterprise;

(3) All kinds of institutions belonging to;

(4) All kinds of infrastructure projects or infrastructure finance (technical change，Same);

(5) Sub -enterprises that implement the financial accounting system in accordance with regulations;

(6) Other economic organizations independently calculated.

Article 15 Enterprise Preparation of annual financial final accounts merged statements，Internal transactions between enterprises and subsidiaries at all levels should be、Internal exchanges to fully offset，Affairs involved in assets、Liabilities、owner's rights、Income、Cost and cost、profit and profit distribution、The relevant indicators of financial accounts such as cash flow should be removed in accordance with the merged caliber。

Article 16: The accounting system implemented by enterprises at all levels is inconsistent with the company's headquarters，When the corporate headquarters is preparing a financial final account merge statement，The data of the financial final accounts of the enterprise headquarters or sub -enterprises shall be adjusted，Then the merger of corporate financial final account reports。

Article 17: Companies that an enterprise belong to the merger of corporate financial final accounts shall be carried out in accordance with the proportion merger;，It should be merged by the entrusted management party according to the merger accounting statement system，or the merger of corporate financial final account reports in accordance with the equity ratio。

Article 18 During the merger of the financial final account report of the enterprise，When the accounting period of the foreign company and the corporate headquarters or the accounting date is inconsistent，It should be adjusted based on the accounting period of the corporate headquarters and the accounting date of accounting。It is not adjusted for the time being for the current situation，Enterprises shall report to the Provincial State -owned Assets Supervision and Administration Commission for filing，and explain it in the report note。

Article 19 Anyone involved in the transfer of property rights，The merger of financial final accounts should be determined by the property right affiliated on the end of the company's annual accounting day at the end of the year。The property right transfer procedure stake sports betting apphas not been completed in the checkout date，merged Stake Sports Bettingby the original enterprise;，Merge and prepared by the receiving enterprise。

Article 20 in accordance with the relevant regulations of the state financial accounting，Following one of the following circumstances，Sub -enterprises at all levels may not be included in the scope of annual financial final accounts merged report，However

(1) Sub -enterprises that have been declared bankrupt;

(2) According to the bankruptcy procedure，It has been announced to be cleaned up and rectified;

(3) Sub -enterprises that have actually shut down and turn;

(4) Sub -enterprises who are preparing to be sold in the near future while holding more than half of their equity capital in the short term;

(5) Non -continuous operation、Sub -enterprise with negative equity of the owner;

(6) Foreign exchange control and other regulations where the country or region is located，Foreign Swatch is limited to foreign companies。

The scope of the merger of the financial final account report of the corporate financial accounts，It should be before the annual checkout day，The scope of change and cause will be reported to the Provincial State -owned Assets Supervision and Administration Commission for Filter。

Chapter 4 Disclosure of Financial Fatter Information

Article 21 In order to facilitate understanding of the financial accounts of corporate financial accounts，Understand and analyze the quality of the enterprise assets、Financial status，A verification of the actual business results of the enterprise，Enterprises shall be in the report of the report and the financial situation instructions，Detailed explanation and disclosure of the important content of corporate financial final account reports and financial final accounts。

The content of the information disclosed in the financial final account report of the enterprise should be true、Comprehensive、Detailed，Do not conceal major issues related to the enterprise。

22 Report notes for the financial accounts of an enterprise shall focus on the following content:

(1) The main accounting policy used during the reporting period of the enterprise、Establishment of accounting estimates and consolidated financial final accounts; accounting policies during the reporting period、Content of the change of accounting estimation、Reasons、Impact amount;

(2) The scope of the merger of financial final account reports and its basis，Sub -enterprise assets that have not been included in the scope of the report of the consolidated financial final account、Liabilities、Sales income、Realizing profit、After -tax profits and the impact on the list of households on the financial final account report;

(3) The relevant situation of various taxes paid during the year of the company;

(4) The situation of holding sub -enterprises and joint ventures;

(5) Financial final account report project comments。Enterprise In the Note of the Financial Calculation Merge Course，Except for the annotation of financial final account merging report items，It should also be annotated to the main items of the financial final account report of the corporate headquarters;

(6) The impact of the consolidated statement of financial final accounts when the accounting policy of the child enterprise and the corporate headquarters;

(7) Relations of related parties and their transactions;

(8) or there are events、Promise matters and their balance sheets in the future;

(9) Adjustment of major accounting errors;

(10) Other important financial accounting matters that shall help understand and analyze the reports in accordance with regulations，and other special matters required by the Provincial SASAC。

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(1) Basic situation of the production and operation of the enterprise;

(2) Enterprise budget implementation and achieve profit、profit distribution and corporate profit and loss;

(3) Major investment and financing and capital changes of the enterprise、turnover;

(4) Major restructuring and reorganization of the enterprise;

(5) Changes in major property rights;

(6) For corporate financial status、Business results and cash flow、other matters that have significant impacts such as capital preservation;

(7) Last account of the previous account of corporate business management、problems and rectification in financial management;

(8) This year's enterprise management management、problems existing in financial management，Rectification measures to be taken;

(9) Other situations.

Twenty -four financial final accounts provided by enterprises and subsidiaries at all levels shall be consistent with the financial account report data and disclosed financial information reported to the Provincial SASAC。

Chapter 5 Audit of Financial final accounts

Article 25 To ensure the authenticity of the annual financial status and business results of the enterprise，According to the needs of financial supervision work，Provincial SASAC's unified commissioned accounting firms to audit the annual financial accounts of the enterprise。

Article 26 The Provincial State -owned Assets Supervision and Administration Commission is a unified entrusted accounting firm，According to "Public、Fairness、Justice "principle，Adopt the Provincial State -owned Assets Supervision and Administration Commission in accordance with the method of providing intermediary services for state -owned assets supervision and state -owned enterprise reform in accordance with the method of employment (trial) or the recommendation of the enterprise to the Provincial SASAC for approval。Where，State -owned holding enterprises adopt an enterprise recommendation to report to the Provincial SASAC approved to perform。

Article 27 Enterprises that the Provincial State -owned Assets Supervision and Administration Commission has not commissioned accounting firms to conduct an annual financial final account audit work，It should be according to the "Unified Organization、Unified standard、Unified Management "principle，Agree with the Provincial SASAC，The enterprise headquarters entrusts accounting firms to audit the annual financial accounts of enterprises Stake Sports Bettingand enterprises at all levels in accordance with relevant regulations。

Article 28 My stake betting appThe audit content of the annual financial final accounts of the enterprise shall include the balance sheet in the corporate financial final account statement、profit and profit distribution form、Cash flow table、Data and Report Note，and other important financial indicators required by the Provincial SASAC。

Enterprises that compile financial final accounts merged statements，The financial final account merging statement shall be included in the audit scope。

Article 29 Enterprises and sub -enterprises at all levels shall make financial final accounts in accordance with the audit opinions proposed by the accounting firms and the Certified Public Accountants;，Should be reported to the financial final account report，Submit a description material to the Provincial SASAC。

Article 30 Audit report issued by accounting firms and registered accountants shall be in accordance with relevant regulations，major accounting matters that violate the company's financial accounting system or have not adjusted in accordance with the opinions of registered accountants。

Article 31 Enterprises shall conduct financial final account audits for accounting firms and registered accountants、Perform the necessary audit procedures、Get sufficient audit evidence to provide necessary conditions and assistance，The audit business of accounting firms and registered accountants must not be interfeted，Independent to ensure the conclusion of audit、Objective、Justice。

Article 32: The annual financial account audit work of overseas enterprises shall be performed in accordance with the regulations of the country or region。To adapt to the particularity of foreign companies，Enterprises shall establish and improve the internal trial system for foreign companies，and issue an internal review report，Ensure that the authenticity of the financial final account data of foreign companies、Integration。

Article 33 For special subsidiaries involving national security，and the relevant units that are entrusted to the audit of accounting firms for the national laws and regulations are not stipulated，Enterprises shall establish and improve the internal and internal review system for their annual financial accounts，and issue an internal review report，To ensure the authenticity of financial final accounts、Integration。

Chapter 6 Reporting of Financial Calculation Report

Article 34 Enterprise shall be responsible for the organization of financial final account reports of sub -enterprises at all levels、Collection、Audit、Summary、merger and other work，and report the annual financial accounts of the enterprise in a timely manner to the Provincial SASAC。

Article 35 The annual financial final account report submitted to the Provincial State -owned Assets Supervision and Administration Commission shall be "uniformly reported to the caliber、Unified editor format、Unified report requirements "。

(1) Compliance with the report format stipulated by the Provincial SASAC、indicator caliber requirements;

(2) Use the unified financial final account report software to fill in various financial final accounts;

(3) Financial final accounts of paper documents and electronic documents as required、Report Note、Financial situation manual、Audit report and state -owned capital preservation and value -added description。

Article 36 The submission level of the financial final account report of the enterprise is as follows:

(1) In addition to reporting to the company's consolidated financial final account report，It should also be submitted to the financial final account report of the enterprise headquarters and secondary enterprises，Financial final accounts below the second level should be merged into the second -level sub -enterprise to submit;

Enterprise Group，It should be submitted to the financial final account report of foreign companies;

(2) Enterprise headquarters established abroad，Except for the report of the consolidated financial accounts，It should also be submitted to the financial final account report of the household headquarters and the second -level or higher -level subsidiaries;

(3) Specifically divided the special corporate group financial final account report, submitted to the provincial SASAC。

Article 37 The specific content of the financial final account report of an enterprise is as follows:

(1) Enterprise Group (including the enterprise headquarters is located at an overseas enterprise group) shall report to the consolidated financial final account report (including the note of the reporting form、Financial situation manual、Materials such as state -owned capital preservation and appreciation situations) and paper documents and electronic documents of audit reports;

(II) Enterprise Group Headquarters and Secondary Subsidies shall submit financial final account reports (including Note、Financial situation manual、Materials such as state -owned capital preservation and value preservation and value -added) and electronic documents of audit reports;

(3) Enterprise Group shall attach an electronic document for the annual financial final account statement of the third -level sub -enterprise。

Article 38 Enterprises shall report to the Provincial State -owned Assets Supervision and Administration Commission for a financial account report。The letter mainly includes the following content:

(1) Annual financial final account work organization;

(2) Changes in the main financial final accounts of the company's year;

(3) The scope of the consolidation of corporate financial final accounts;

(4) Enterprises that have been issued by non -standard non -standard audit reports，It should be explained to the relevant situation;

(5) Other related situations that need to be explained.

Article 39 The financial final account report of an enterprise shall be stamped with an enterprise official seal，And the legal representative of the enterprise、The person in charge of the accountant or in charge of accounting work、Signed and stamped the person in charge of the accounting agency。

Financial final accounts reported by the enterprise and the various information attached should be booked in order，When a lot of materials, you should arrange the directory，indicate the page number of prepared materials。

Article 40 The main person in charge of an enterprise、The person in charge of the accountant or the responsible accounting work shall be the authenticity of the financial final account reported by the enterprise、Integration is responsible。Accountants and Certified Public Accountants My stake betting appof the Audit report issued by the annual financial stake betting appfinal account audit business of the enterprise、Legality is responsible。

Article 41 After the enterprise submits a financial final account report，Provincial State -owned Assets Supervision and Administration Commission shall be the quality of corporate assets within the prescribed time、Financial status and business results are approved，and based on the financial final account report after the approval、Corporate performance evaluation and corporate state -owned asset preservation and value -added results confirmation，Relevant measures to formulate separately。

Chapter VII Punishment Letter

Article 42: The content of the financial final account reported by an enterprise is incomplete、Inadequate information disclosure，or data error is large，Causes the financial final accounts to be false，and the financial final account report does not meet the requirements of the specifications，The Provincial State -owned Assets Supervision and Administration Commission ordered it to re -report，Criticism with notification。

Article 43 In the preparation of financial final accounts、Provide false financial information，and serious deliberate missed report、concealment，It does not constitute a suspected criminal，Order to be corrected by the Provincial SASAC，and 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 "Regulations on the Enterprise Finance and Accounting Report" and other relevant laws and regulations shall be punished;，Transfer to judicial organs according to law。

Article 44 of the accounting firms and registered accountants participated in fake accounts in the audit work of corporate financial accounts，or in the audit procedure、Audit content、Audit methods, there are serious problems and defects，Caused the audit conclusion to be false，The Provincial State -owned Assets Supervision and Administration Commission shall prohibit them from undertaking the audit business of financial final accounts in the future，and inform or investigate and deal with relevant departments according to law;，Transfer to judicial organs according to law。

Article 45 Relevant staff of the Provincial SASAC is collecting information on corporate financial final accounts、Summary、During the review and management process，Cause major work faults or leaks national secrets or corporate business secrets，Give administrative sanctions in accordance with the law;，Transfer to judicial organs according to law。

Chapter 8 Attachment

Article 46 Municipal state -owned asset supervision and management agencies in each district may refer to these Measures，Develop relevant work specifications in the region。

Article 47: These Measures shall be implemented from the date of announcement.