Measures for the Preparation and Submission of the Recommended Draft of Operating Budget of State-owned Capital of the Central Enterprises (Trial)

中央企业国有资本经营预算建议草案编报办法（试行）

 

Promulgating Institution:State-owned Assets Supervision and Administration Commission of the State Council

Document Number:Guo Zi Fa Chan Quan [2008] No.46

Promulgating Date:02/25/2008

Effective Date:02/25/2008

颁布机关:国务院国有资产监督管理委员会

文      号:国资发产权[2008]46号

颁布时间:02/25/2008

实施时间:02/25/2008

 

  Article 1   These Measures are formulated in accordance with the Company Law of the People's Republic of China, Interim Regulations on Supervision and Administration of State-owned Assets of the Enterprises, Opinions of the State Council on Trial Implementation of the Operating Budget of State-owned Assets to strengthen the preparation of recommended draft of operating budget of State-owned capital of the enterprises (hereinafter referred to as the "Central Enterprises") under the supervision of the State-owned Assets Supervision and Administration Commission of the State Council (hereinafter the "SASAC").

       第一条  为做好国务院国有资产监督管理委员会（以下简称国资委）所监管企业（以下简称中央企业）国有资本经营预算建议草案的编制工作，根据《中华人民共和国公司法》、《企业国有资产监督管理暂行条例》、《国务院关于试行国有资本经营预算的意见》以及相关规定，制定本办法。

  Article 2   The recommended draft of operating budget of State-owned capital of the Central Enterprises (hereinafter referred to as the "Recommended Draft Budget") means the recommended draft budget by which the SASAC organizes the Central Enterprises to submit the operating budget income of State-owned capital and arrange the operating budget expenditure of the State-owned capital. The recommended draft budget consists of the operating budget income and expenditure of State-owned capital of the Central Enterprises.

       第二条  中央企业国有资本经营预算建议草案（以下简称预算建议草案），是指国资委组织中央企业上交国有资本经营预算收入、安排国有资本经营预算支出编制的预算建议草案。预算建议草案包括中央企业国有资本经营预算收入和支出两部分内容。

  Article 3   The operating budget income (hereinafter referred to as the "Budget Income") of State-owned capital of the Central Enterprises refer to the profits, dividends, interest paid by the Central Enterprises and the income from property transfer and liquidation of the Central Enterprises.

The operating budget expenditure (hereinafter referred to as the "Budget Expenditure") of the State-owned capital of the Central Enterprises include capital expenditure, expense expenditure and other expenditure. Capital expenditure refers to capital expenditure arranged according to the industry development plan, State-owned economic arrangement and structure adjustment, development needs of the State-owned enterprises and the requirements of national strategy and security. Expense expenditure refers to expense expenditure used to make up the reform cost of the State-owned enterprises. Other expenditure refers to the expenses used by the SASAC for hiring intermediary agencies for key projects relating to the structure adjustment and re-organization of the Central Enterprises, salary of the external directors of the Central Enterprises as well as management expenses of the budget expenditure projects.

 

       第三条  中央企业国有资本经营预算收入（以下简称预算收入），是指中央企业上交的利润、股利、股息，以及中央企业产权转让和清算收入等。

    中央企业国有资本经营预算支出（以下简称预算支出）包括资本性支出、费用性支出和其他支出等。资本性支出是指根据产业发展规划、国有经济布局和结构调整、国有企业发展要求，以及国家战略、安全等需要安排的资本性支出。费用性支出是指用于弥补国有企业改革成本等方面的费用性支出。其他支出是指国资委用于中央企业结构调整和企业重组重大项目聘请中介机构的费用，中央企业外部董事薪酬，以及用于预算支出项目的各项管理费用等。

  Article 4    The recommended draft budget shall be prepared in accordance with the principle of "determining the expenditure based on the income" and the budget expenditure shall be arranged in accordance with the budget income of the year without deficits and the balance shall be carried over to the following year for use. The budget income and budget expenditure shall be managed separately and no income may be used to offset the expenditure. The budget income and expenditure must be handled in strict accordance with the policies and procedures in an open, fair and just manner without hidden operations.

       第四条  预算建议草案按照以收定支编制，预算支出按照当年预算收入规模安排，不列赤字，结余结转下年使用；预算收入与预算支出实行两条线管理，不能以收抵支；预算收支必须严格按制度和程序办事，公开、公平、公正，依法合规，防止暗箱操作。

  Article 5    Each year, during the first ten days of May, the SASAC shall calculate the State-owned capital income that can be expected to be realized by the Central Enterprises in the year in accordance with the financial budget of the Central Enterprises, macro economic situations and operation and development status of the enterprises and take it as the budget income (hereinafter referred to as the "Budget Income of the Following Year") in preparing the recommended draft budget of the following year.

       第五条  每年5月上旬，国资委根据中央企业财务预算，结合宏观经济形势和企业生产经营发展状况，测算中央企业本年度预计可实现的国有资本收益，作为编制下年度预算建议草案的预算收入（以下简称下年度预算收入）。

  Article 6    Each year, during the last ten days of May, the SASAC shall provide the requirements for preparation of the budget expenditure plan of the following year to the relevant Central Enterprises in accordance with the scope and key points of the budget income and budget expenditure of the following year.

       第六条  每年5月下旬，国资委根据下年度预算收入和预算支出范围、重点，向有关中央企业提出下年度预算支出计划编制要求。

  Article 7   Each year, during the last ten days of July, the relevant Central Enterprises shall submit their budget expenditure plans of the following year in accordance with the requirements of the SASAC for the preparation of the budget expenditure plan of the following year and submit written application reports to the SASAC in accordance with the internal decision-making procedures. The budget expenditure submitted and applied for by the enterprises shall include capital expenditure and expense expenditure and other expenditures shall be put forward by the SASAC directly.

The budget expenditure plan of the solely State-owned enterprises shall be reviewed by the General Manager's office meeting; the budget expenditure plan of the solely State-owned companies shall be reviewed by the board of directors. The budget expenditure plan of the State-owned share controlling companies and shareholding companies shall be reviewed in accordance with appropriate requirements of the Company Law of the People's Republic of China and the articles of association of the company.

 

       第七条  每年7月下旬，有关中央企业根据国资委下达的下年度预算支出计划编制要求，申报本企业下年度预算支出计划，并按照内部决策程序，形成书面申请报告报国资委。企业申报的预算支出包括资本性支出和费用性支出，其他支出由国资委直接提出。

    国有独资企业的预算支出计划，应由总经理办公会议审议；国有独资公司的预算支出计划应由董事会审议；国有控股、参股公司的预算支出计划按《中华人民共和国公司法》有关规定和本公司《章程》审议。

  Article 8    The application report submitted by a Central Enterprise shall include the application form of the expenditure plan of the operating budget of State-owned capital of the enterprise in the following year (Attachment 1) and a description of the preparation.

The description of the preparation of the capital expenditure plan shall primarily specify the following:

(1) Basic information of Central Enterprises applying for capital expenditure and the enterprises involved;

(2) Name and main contents of the proposed projects to which the capital expenditure will be devoted;

(3) Main objective and phased objectives to be achieved by the projects;

(4) Necessity of investment in the projects, feasibility analysis, project investment plan and fund-raising, project implementation progress and annual plan arrangement, analysis of socio-economic benefits of the projects;

(5) Implementation of performance evaluation and determination of related responsibilities;

(6) Other related materials.

The description of the preparation of the expense expenditure plan shall primarily specify the following:

(1) Basic information of the Central Enterprises applying for expense expenditure and enterprises undertaking the projects;

(2) Name and main contents of the proposed projects to which the expense expenditure will be devoted;

(3) Main objective and phased objectives to be achieved by the projects;

(4) Project implementation plan, including basis of approval, specific expenditure scope of the project(s), capital calculation basis of the project(s), calculation criteria and methods, etc.

(5) Implementation of performance evaluation and determination of related responsibilities;

(6) Other related materials.

 

       第八条  中央企业报送的申请报告包括本企业下年度国有资本经营预算支出计划申报表（附件1）和编制说明。

    资本性支出计划编制说明应当包括以下主要内容：

    （一）申请资本性支出的中央企业及涉及企业基本情况；

    （二）资本性支出拟投入项目名称及主要内容；

    （三）实施项目要达到的主要目的和阶段目标；

    （四）项目投入的必要性、可行性分析，项目投资方案与资金筹措，项目实施进度与年度计划安排，项目经济效益和社会效益分析等；

    （五）落实绩效考核及其有关责任；

    （六）其他相关资料。

    费用性支出计划编制说明应当包括以下主要内容：

    （一）申请费用性支出的中央企业及项目承担企业基本情况；

    （二）费用性支出拟投入项目名称及主要内容；

    （三）实施项目要达到的主要目的和阶段目标；

    （四）项目实施方案，包括立项依据，项目具体的支出范围，项目资金测算依据、测算标准及计算方法等；

    （五）落实绩效考核及其有关责任；

    （六）其他相关资料。

  Article 9    The SASAC shall create a project bank for the budget expenditure plans submitted by the related Central Enterprises to implement dynamic management.

       第九条  国资委对有关中央企业报送的预算支出计划，建立项目库，实行滚动管理。

  Article 10   The SASCA shall make overall arrangement and comprehensive balance of the budget expenditure projects in the project bank in accordance with the budget income of the following year, finish the preparation of the recommended draft budget prior to the end of October and submit it to the Ministry of Finance for approval.

       第十条  国资委按照下年度预算收入，对项目库中的预算支出项目统筹安排、综合平衡，于10月底前编制完成预算建议草案，报财政部审核。

  Article 11   The recommended draft budget includes the operating budget table of State-owned capital of the SASAC (Table 2) and description of preparation.

The description of preparation shall primarily specify the following:

(1) Preparation principles and basis of the recommended draft budget;

(2) Basic information of the Central Enterprise(s) (including number of enterprises, operating status, industry layout and operating status of State-owned capital of the enterprise(s));

(3) Main income/expenditure under the recommended draft budget;

(4) Scale and classification of the budget expenditure;

(5) Policy objectives to be achieved by the budget expenditure;

(6) Organization of budget preparation and preparation by the enterprise(s);

(7) Other related descriptions.

 

       第十一条  预算建议草案包括国资委国有资本经营预算表（附件2）和编制说明。

    编制说明应包括以下主要内容：

    （一）预算建议草案编制原则和依据；

    （二）中央企业基本情况（包括企业户数、经营状况、行业分布和企业国有资本经营状况等）；

    （三）预算建议草案主要收支内容；

    （四）预算支出规模及分类；

    （五）预算支出所要达到的政策目标；

    （六）预算编制的组织及企业编报情况；

    （七）其他有关说明。

  Article 12   The SASAC shall reply to the related Central Enterprises within 15 business days after the Ministry of Finance approves the operating budget of State-owned capital of the Central Enterprises.

       第十二条  国资委在财政部批复中央企业国有资本经营预算之日起15个工作日内，批复有关中央企业。

  Article 13   The SASAC shall provide the adjustment plan prior to the end of September of the implementation year for the adjustment of the operating budget of State-owned capital of the Central Enterprises, which is subject to approval by the Ministry of Finance prior to implementation.

       第十三条  中央企业国有资本经营预算调整，由国资委于执行年度9月底前提出调整方案，报财政部批准后执行。