Supplementary Notice of the General Office of the Ministry of Finance on the Work of Examining and Confirming Preservation and Appreciation of State-owneded Capital

财政部办公厅关于国有资本保值增值考核确认工作有关问题的补充通知

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Ban Tong [2001] No. 4

Promulgating Date: 03/12/2001

Effective Date: 03/12/2001

颁布机关: 财政部

文      号: 财办统[2001]4号

颁布时间: 03/12/2001

实施时间: 03/12/2001

 

To : The Financial Departments (Bureaus) of All Provinces, Autonomous Regions, and Municipalities Directly under the Central People's Government, and Municipalities Directly under the State Planning, the State-owned Capital Administrative Bureaus (Offices), Ministries and Commissions of the State Council, Organizations Directly under the State Council, All General Companies and Group Companies:

In recent days, the State Economy and Trade Commission, and the Ministry of Labor and Social Security jointly issued the Notice on Perfecting the work of calculating and confirming the state-owneded capital value preservation and appreciation result (Cai Tong Zi [2001] No. 2) to deploy the examination and confirmation of the appreciation and preservation work of state-owneded capital in 2001. In order to be convenient for all localities and departments (groups) to do well the examination and confirmation of appreciation and preservation of state-owneded capital according this Notice, we hereby notify the relevant specific issues complementarily as follows:

    各省、自治区、直辖市、计划单列市财政厅(局),上海市、深圳市、青岛市国有资产管理局(办公室),国务院各部委、直属机构,各总公司、集团公司:

    近日,财政部、国家经贸委、劳动和社会保障部又联合发出了《关于做好国有资本保值结果计算与确认工作的通知》(财统字〔2001〕2号),对2001年全国国有资本保值增值考核确认工作进行了部署。为便于各地区、各部门(企业集团)按照三部委《通知》精神认真做好国有资本保值增值考核确认工作,现就有关具体问题补充通知如下:

 

I. As to the form of examination of the work of increasing and preserving state-owneded capital 

1. The basic data in the examination and confirmation of appreciation and preservation of state-owned capital shall be drawn by the computer from the collective accounting statements of the examined enterprises in 2000 as the "reported data". The "Confirmation Form of State-owneded Capital Preservation and Appreciation Results" and the "Calculation Form of State-owneded Capital Preservation and Appreciation" shall be produced and shall be reported with the annual accounting statements. Enterprises shall not fill in them and report them otherwise. The "ratified data" and the "confirmed data" shall be filled in upon the ratification and confirmation of the examination organizations on the data submitted by enterprises. 

In the course of examination and confirmation, if the "reported data" in the "Confirmation Form of State-owneded Capital Preservation and Appreciation Results" and the "Calculation Form of State-owneded Capital Preservation and Appreciation" are not consistent with data in the collective accounting statements, they shall be submitted otherwise with the signature and the seal of the enterprise legal persons and the explanation materials shall be attached. 

2. The confirmed results of the examination of Preservation and appreciation of state-owneded capital of enterprises are obtained from the comparison of the Preservation rate and the appreciation rate of the state-owneded capital checked and ratified by the examination organizations with the trade criteria, including two parts of contents: the information of the completion and the trade level.   

a. The completion covers three types: it shall be the appreciation if the rate of appreciation and preservation; it shall be preservation  

if the rate is equal to 100%; and it shall be the devaluation if the rate is lower than 100%.  

b. The trade level shall be divided into five types: upon the comparison of the ratified actual rate of deprecation and preservation of state-owned capital with the trade criteria, the trade level that is more than or equal to the excellent criteria shall be the excellent level; analogically, the good level, the average level, the low level, and the lower level under the relatively low value. 

3. As to enterprises that have continuous deficits of the last and the current year, the deficit increase and decrease extent shall be calculated by the computer respectively and shall be listed in the "confirmation form of results of the appreciation and preservation of state-owned capital" according to the actual deficit increase or decrease, the Cai Tong Zi [2000] No. 2 document, and the relevant indexes of the collective accounting statements. 

In order to make the examination organs know the economic benefits of enterprises, three supplementary indexes shall be listed in the "confirmation form of results of the appreciation and preservation of state-owned capital" picked up by the computer automatically, that are, the benefit increase rate (excluding the negative total amount of benefits), the total amount of benefits, and the total amount of benefits for owners. 

4. When the benefits for national owners are negative at the beginning or end of a year, the rate of appreciation and preservation shall not be calculated, and the judgment may be made according to the data of the benefits of national owners at the beginning or end of the year. The completion of the appreciation and preservation of the state-owneded capital shall be divided into the following categories:   

a. The completion shall be regarded as the appreciation if the benefits at the beginning of the year are negative and are positive at the end of this year;  

b. The completion shall be regarded as the devaluation if the benefits at the beginning of the year are positive and are negative at the end of this year;  

c. The completion shall be regarded as the appreciation if the benefits at the beginning and at the end of this year are negative but the benefits at the end of this year are more than the benefits at the beginning of this year;  

d. The completion shall be regarded as the devaluation if the benefits at the beginning and at the end of this year are negative but the benefits at the end of this year are less than the benefits at the beginning of this year. 

The examination organs shall make special explanation on the aforesaid four types of special conditions in the confirmation opinions.   

5. The rate of appreciation and preservation that is actually completed by enterprises shall be based on the check and ratification of the examination organs, and shall take effect when the examination organs sign the confirmation opinions and affix the official seals on the confirmation forms.  

       一、关于国有资本保值增值考核工作表

    (一)国有资本保值增值考核确认工作中的基础数据,由计算机从被考核企业的2000年度汇总会计报表中自动提取,作为“上报数”,生成“国有资本保值增值结果确认表”和“国有资本保值增值计算表”,随年度会计报表一并上报,企业不再另行填报。表中的“核定数”和“确认数”由考核部门对企业上报数进行审核确认后填写。

    在考核确认过程中,被考核企业“国有资本保值增值结果确认表”和“国有资本保值增值计算表”的“上报数”与汇总会计报表数据不一致的,需由企业法人代表签字盖章,另行上报,并附上说明材料。

    (二)企业国有资本保值增值考核的确认结果,根据考核部门核定的国有资本保值增值率与行业标准值对照后得出,包括完成情况和所处行业水平两部分内容。1、完成情况分3种类型,根据核定的国有资本保值增值率实际值确定,大于100%为增值,等于100%为保值,小于100%为减值。2、所处行业水平分5种情况,将核定的国有资本保值增值率实际值与行业标准值进行比较后,大于等于优秀值的为优秀水平,同理可判断出良好水平、平均水平和较低水平,低于较低值以下的为较差水平。

    (三)对于上年度和本年度连续两年亏损的企业,应根据增亏或减亏情况,按照财统字〔2000〕2号文件的规定,依据汇总会计报表相关指标由计算机分别计算出增亏幅度或减亏幅度,填列在“国有资本保值增值结果确认表”中。

    为使考核部门了解企业经营效益等情况,在“国有资本保值增值结果确认表”中由计算机自动提取计算列示3项补充指标,即利润增长率(该指标计算时剔除了利润总额为负数的情况)、利润总额和所有者权益总额。

    (四)年初或年末国家所有者权益为负值时,不计算保值增值率,只根据年初及年末国家所有者权益数据额做出判断,对国有资本保值增值完成情况分以下几种情况:1、年初权益为负值,年末权益为正值时,完成情况视同为增值。2、年初权益为正值,年末权益为负值时,完成情况视同为减值。3、年初、年末权益均为负值,且年末权益大于年初权益的,完成情况视同为增值。4、年初、年末权益均为负值,且年末权益小于年初权益的,完成情况视同为减值。

    对以上4种特殊情况,考核部门必须在确认意见中作特别说明。

    (五)企业实际完成的保值增值率以考核部门核定数为准,并由考核部门在结果确认表中签署确认意见后加盖公章生效。

II. As to the procedures for the examination work 

1. The objects to be examined shall be determined. After determining the objects to be examined, the examination departments shall notify these enterprises and raise requirements. 

2. The examined enterprises shall submit the examination materials. The determined enterprises to be examined shall submit the working forms of examination of appreciation and preservation when reporting the annual collective accounting statements. The auditing reports of the certified public accountants' firms (duplicates), and the completion of the appreciation and preservation of state-owned capital of the current year and materials concerning the factors increasing and decreasing the benefits of the national owners shall be attached. 

If the objects to be examined are enterprises groups, the data of benefits of national owners in the consolidated accounting statements of these groups shall be based on. 

3. Auditing of the examination departments 

The basic process shall be as follows: 

a. Auditing the truth, completeness, and the fluctuation of  

examination criteria of the basic materials provided by enterprises; 

b. Auditing the effect to the benefits of national owners by the various objective factors; 

c. Calculating the actually completed value of the rate of  

appreciation and preservation of state-owned capital; 

d. Educing the confirmed result of the rate of appreciation and preservation, in comparison with the Criteria for the Appreciation and Preservation Result of the State-owned Capital; and  

e. Providing the confirmation opinions on the "confirmation form of results of the appreciation and preservation of state-owned capital".

4. Collecting the examination results to be submitted 

When the annual examination confirmation work is closed, financial (state-owned capital) departments at different levels shall collect and analyze the confirmed results of the appreciation and preservation examination of state-owned capital owned by enterprises under their respective jurisdiction, shall submit them to the next higher financial (state-owned capital) departments, and shall submit them to the people's governments and the relevant departments at the same levels. When submitting collective analysis to the Department of Statistical Evaluation of the Ministry of Finance, financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central People's Government, the Administrative Bureaus of State-owned Assets of Shanghai Municipality, Shenzhen Municipality, and Qingdao Municipality shall attach the corresponding duplicate disks and the "confirmation form of results of the appreciation and preservation of state-owned capital of all provinces, autonomous regions, municipalities directly under the Central People's Government " (see Appendix). The relevant departments of the Central People's Government shall submit the collective analysis on the confirmation results of the examination of appreciation and preservation of state-owned capital of enterprises that have not been separated from them and the corresponding disks to the Ministry of Finance for records.

       二、关于考核工作程序

    (一)确定考核对象。考核部门在确定了考核对象后,通知被考核企业,并提出工作要求。

    (二)被考核企业报送考核材料。被确定为考核对象的企业在上报企业年度汇总会计报表的同时,报送保值增值考核工作表,并附送会计师事务所审计报告(复印件),以及企业当年国有资本保值增值完成情况和国家所有者权益客观因素增减事项的说明材料。其中客观因素增减事项应提供有关部门或机构的批复文件、证明文件的复印件。

    考核对象为企业集团的,应以集团合并会计报表中的国家所有者权益数为考核依据。

    (三)考核部门审核。其基本步骤为:1、核实企业提供的基础资料的真实性、完整性及考核口径的变动情况;2、审核各项客观因素对企业国家所有者权益的影响;3、计算国有资本保值增值率指标实际完成值;4、对照财政部统一颁布的《国有资本保值增值标准值》,得出保值增值考核确认结果;5、考核部门在“国有资本保值增值结果确认表”上出具确认意见。

    (四)汇总报送考核结果。年度考核确认工作结束后,各级财政(国资)部门对本级企业的国有资本保值增值考核确认结果进行汇总分析,上报上一级财政(国资)部门,并提交同级政府及有关部门。各省、区、市财政厅(局)和上海、深圳、青岛市国有资产管理局(办公室)在向财政部(统计评价司)报送汇总分析时要附上保值增值结果汇总软盘(一式两份)和“——省(区、市)国有资本保值增值考核确认工作完成情况表”(见附件)。中央有关部门要将对未脱钩企业的国有资本保值增值考核确认结果汇总分析和汇总软盘报财政部备案。

III. The calculation of relevant indexes and adjustment of objective factors  

1. Data of benefits of national owners at the beginning and end of a year shall be educed according to the subscription proportion of the state-owned capital of paid-in capital of enterprises and the data of benefits of national owners in the annual collective accounting statements. 

2. Basic data of various analysis indexes shall come from the annual collective accounting statements. According to the Cai Tong Zi [2000] No. 2 document, the data of benefits of owners and the total amount of assets come from the statements of assets and liabilities. The total amount of benefits and net profits come from the profits and the profit distribution sheets. The total amount of bad assets, including the account receivable above three years, long-term accumulated commodities and materials and long-term bad investment come from the basic information statements. 

3. Benefits of national owners that are increased due to objective factors to reflect the increased benefits for national owners beyond the self-management of enterprises within the period of examination shall cover the following contents: 

a. The increase by the direct investment or increased investment of this country  

The increased amount of benefits of national owners of enterprises due to the direct investment and increased investment by this country and investment organizations authorized by this country within the examination period is reflected; 

b. The increase due to the transfer without compensation 

The increased amount of benefits of national owners due to the transfer of total or partial state-owned property rights of other enterprises into their own enterprises by the government within the examination period is reflected. 

c. The increase due to the re-evaluation or evaluation of assets according to the relevant provisions 

The increased benefits of national owners from the re-evaluation or evaluation of assets (including evaluation on the land) due to the reorganization of assets, changes of property rights, and so on are reflected. 

d. The increase due to the general checkup on enterprise assets  

e. Increased benefits of national owners upon the approval of this country after the general check on enterprise assets within the examination period are reflected. 

f. The increase due to the acceptance of donation 

g. Increased benefits of national owners due to the donation of others within the examination are reflected. 

h. The increase due to the transfer of creditor's rights to the stock rights  

i. Increased benefits of national owners due to the transfer to creditor's rights to the stock rights within the examination period are reflected. 

j. The increase due to other objective factors determined by the Central People's Government and local people's governments 

It shall refer to the increase that is determined by the Central People's Government and local people's governments due to other objective factors, such as the "transfer of allocation to the loan", the parts of national capital and capital accumulation transferred from the balance of the capital and interest of various funds, the increase of property right, the increased fluid capital due to the return of taxes, and so on. The falsely increased benefits of national owners due to the hidden deficit shall be regarded as the increase due to objective factors.    

4. The decrease of benefits of national owners due to objective factors shall cover the following contents: 

a. The decrease due to the special writing-off of this country 

The benefits of national owners due to the decrease upon the national special approval within the examination are reflected. 

b. The decrease due to the out-transfer without compensation 

The decreased amount of national owners of original enterprises due to the out-transfer separation of state-owned property rights without compensation by this country within the examination period is reflected. 

c. The decrease due to the re-evaluation or evaluation of assets according to the relevant provisions 

The decreased benefits of national owners from the re-evaluation or evaluation of assets (including evaluation on the land) due to the reorganization of assets, changes of property rights, and so on are reflected. 

d.The decrease due to the general checkup on enterprise assets  

Decreased benefits of national owners upon the approval of this country after the general check on enterprise assets within the examination period are reflected.  

e.The decrease due to force majeure events such as natural calamities 

The decreased amount of benefits of national owners due to losses of enterprise assets caused by the natural calamities and force majeure factors is reflected. 

f.The decrease due to objective factors determined by the Central People's Government and local people's governments  

It shall refer to the decrease that is determined by the Central People's Government and local people's governments due to other objective factors within the examination period. If the deficits of last fiscal years are digested within the examination period, the profits that are turned in the government or the state stockholders within the examination period are reflected.  

5. According to Cai Qi [2000] No. 295 document, enterprises shall not implement the system of administration of housing funds and housing circulation funds any longer from this year. The balance of the current housing circulation funds shall be treated as the undistributed profits at the beginning of the regulation period, therefore the corresponding housing circulation funds in the confirmation measures shall not be considered as the objective factors. As to enterprises that have not done the adjustment, the housing circulation funds shall be treated as the decrease due to objective factors. 

6. The amount of benefits of national owners at the end of the period by deducting the objective factors = the amount of benefits of national owners at the end of the year - increased value of benefits of national owners due to objective factors + the increased value of benefits of national owners due to objective factors. 

       三、有关指标计算和客观因素调整

    (一)年初、年末国家所有者权益数根据企业实收资本的国有资本出资比例,依据年度汇总会计报表中的所有者权益数计算得出。

    (二)各项分析指标基础数据均取自年度汇总会计报表。根据财统字〔2000〕2号文件中的规定,其中所有者权益、资产总额取自资产负债表;利润总额和净利润取自利润及利润分配表;不良资产总额包括三年以上应收账款、长期积压商品物资和不良长期投资,取自基本情况表。

    (三)国家所有者权益因客观因素增加值,反映考核期间企业自身经营以外增加的国家所有者权益,包括以下内容:1、国家直接或追加投资增加:反映考核期间因国家和授权投资机构直接投资或追加投资而使得企业国家所有者权益增加的数额。2、无偿划入增加:反映考核期间政府将其他企业的国有产权的全部或一部分无偿划入本企业而引起国家所有者权益增加的数额。3、按国家规定进行资产重估(评估)增加:反映企业在考核期间因资产重组、产权变动等原因进行资产重估、评估(包括对土地的评估)而增加的国家所有者权益。4、清产核资增加:反映企业考核期间进行清产核资后,经国家批准增加的国家所有者权益。5、接受捐赠增加:反映考核期间企业接受他人捐赠而增加的国家所有者权益。6、债权转股权增加:反映考核期间实行债转股后经国家批准增加的国家所有者权益数额。7、中央和地方政府确定的其他客观因素增加:指考核期间上述因素以外的其他客观原因影响企业国家所有者权益,并经中央和地方政府认可的增加数,如“拨改贷”、各项基金本息余额转为国家资本金和资本公积的部分,产权界定增加以及享受税收返还增加流动资本等,企业因发生潜亏而虚增的国家所有者权益也应视为客观因素增加。

    (四)国家所有者权益因客观因素减少值,包括以下内容:1、经国家专项批准核销减少:反映考核期间经国家专项批准核减国家所有者权益。2、无偿划出减少:反映考核期间国家采用无偿划国有产权或分立的方式,使原企业国家所有者权益减少的数额。3、按国家规定进行资产重估(评估)减少:反映企业在考核期间因资产重组、产权变动等原因进行资产重估、评估(包括上地评估)后减少的国家所有者权益。4、清产核资减少:反映考核期间企业进行清产核资经批准减少的国家所有者权益数额。5、因自然灾害等不可抗拒因素而减少:反映考核期间因自然灾害和不可抗拒因素造成企业资产的损失,进而减少国家所有者权益的数额。6、中央和地方政府确定的其他客观因素减少:指考核期间上述因素以外其他客观原因影响国家所有者权益,并经中央或地方政府认可的减少数。如考核期间消化了以前年度的潜亏,考核期间上缴政府或国家股东的利润分红等。

    (五)按照财企〔2000〕295号文件通知,企业今年不再实行住房基金和住房周转金管理制度,现有住房周转金余额做调整期初未分配利润处理,故确认办法中相应的住房周转金不再作为客观因素考虑。尚未按规定调整的企业,仍作为客观因素增减项处理。

    (六)扣除客观因素后国家所有者权益期末数=年末国家所有者权益数-国家所有者权益因客观因素增加值=国家所有者权益因客观因素减少值。

Annex: omitted.

    附件:(略)