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1、RulesontheEvaluationandManagementofStateAssets(2020Revision)DocumentNumber：OrderNo.732of(heStateCouncilofthePeoplesRepublicofChinaAreaofLaw:AssessmentofState-OwnedAssets1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：11-29-2020EffectiveDale11-29-2020Status:Effectiv
2、e1991-2020AnnotationVersionRulesontheEvaluationandManagementofStateAssets(IssuedbytheOrderNo.91ofIheSlateCouncilofthePeoplesRepublicofChinaonNovember16,1991;revisedinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonNovember29,2020.)CHAPTER1GENERALPROVISIONS
3、Article 1 TheseRulesareformulatedherebytocorrectlyreectthemagnitudeofvalueofstateassetsandprotectthelegitimaterightsandinterestsoftheowners,managers,andusers.Article 2 TheseRulesareapplicabletotheevaluationofstateassetsunlessunlessithasbeenstipulatedotherwiseinlawsorregulations.国有资产评估管理办法（1991年11月16
4、日中华人民共和国国务院令第91号发布根据2020年11月29日国务院关于修改和废止部分行政法规的决定修订）第一章总则第一条为了正确体现国有资产的价值量，保护国有资产所有者和经营者、使用者的合法权益，制定本办法。第二条国有资产评估，除法律、法规另有规定外，适用本办法。Article 3 Evaluationofassetsshallbecarriedoutforthepossessorofstateassets(hereinafterreferredtoasthepossessor)ifthepossessorengagesinanyofthefollowingcases:(1) Auction
5、ortransferofassets;(2) Merge,sale,affiliation,orcorporateoperationofenterprise;(3) Establishmentofaforeign-fundedenterprisewithoverseascompanies,enterprisesorothereconomicorganizationsorindividuals;(4) 1.iquidationofenterprise;(5) Othercaseswhereinevaluationofassetsarenecessaryasstipulatedinrelevant
6、stateregulations.Article 4 Evaluationofassetscanbecarriedoutifthepossessorengagesinanyofthefollowingcasesandthepartiesinvolvedthinkitasnecessary:(1) Useofassetsasmortgagesorotherkindsofguarantees;(2) 1.easeofenterprise;第三条国有资产占有单位（以下简称占有单位）有下列情形之一的，应当进行资产评估：（一）资产拍卖、转让；（二）企业兼并、出售、联营、股份经营；（三）与外国公司、企业和
7、其他经济组织或者个人开办外商投资企业；（四）企业清算；（五）依照国家有关规定需要进行资产评估的其他情形。第四条占有单位有下列情形之一，当事人认为需要的，可以进行资产评估：（一）资产抵押及其他担保；（二）企业租赁：(3) Othercaseswhereinevaluationofassetsisnecessary.（三）需要进行资产评估的其他情形。Article 5 Evaluation of state assets on a national basis or in第五条全国或者特定行业的国有资产评估，由国specialtradesshallbedecideduponbytheStateCo
8、uncil.Article 6 Staleassetslobeevaluatedshallincludefixedassets,currentassets,invisibleassets,andotherfbrmsofassets.Article 7 Evaluationofstateassetsshallbecarriedoutaccordingtotheprincipleoftruthfulness,Scientificityandfeasibilityandinlinewithstate-setstandards,proceduresandmethods.CHAPTERIIORGANIZ
9、ATIONALMANAGEMENTArticle8Theworkofevaluationofstateassetsshallbeputunderthemanagementandsupervisionofadministrativedepartmentsresponsibleforthemanagementofstateassetsaccordingtotheirlimitsofpoweroverthemanagementofstateassets.Organizationofevaluationofstaleassetsshallbeputunderthechargeofresponsible
10、departmentsinthelineaccordingtothesubordinationofthepossessor.Administrativedepartmentsinchargeofthemanagementofstateassetsandresponsibledepartmentsinthelineshallnotdirectlyengagethemselvesinthebusinessofevaluationofstateassets.务院决定。第六条国有资产评估范围包括：固定资产、流动资产、无形资产和其他资产。第七条国有资产评估应当遵循真实性、科学性、可行性原则，依照国家规定
11、的标准、程序和方法进行评定和估算。第二章组织管理第八条国有资产评估工作，按照国有资产管理权限，由国有资产管理行政主管部门负责管理和监督。国有资产评估组织工作，按照占有单位的隶属关系，由行业主管部门负责。国有资产管理行政主管部门和行业主管部门不直接从事国有资产评估业务。第九条持有国务院或者省、自治区、直辖市人民 政府国有资产管理行政主管部门颁发的国有资产评估资格 证书的资产评估公司、会计师事务所、审计事务所、财务 咨询公司，经国务院或者省、自治区、直辖市人民政府国 有资产管理行政主管部门认可的临时评估机构（以下统称资 产评估机构），可以接受占有单位的委托，从事国有资产评 估业务。前款所列资产评估
12、机构的管理办法，由国务院国有资产管理行政主管部门制定。第十条占有单位委托资产评估机构进行资产评估时，应当如实提供有关情况和资料。资产评估机构应当对 占有单位提供的有关情况和资料保守秘密。第H-一条资产评估机构进行资产评估，实行有偿 服务。资产评估收费办法，由国务院国有资产管理行政主 管部门会同财政部门、物价主管部门制定。Article9Assetsevaluationcompanies,publicaccountingfirms,auditingoffices,andfinancialconsultingcompaniescarryingstateassetevaluationqualific
13、ationcertificatesissuedbytheStateCouncilorprovincial,autonomousregionalormunicipalpeople,sgovernmentsandinterimevaluationorganizationsapprovedbyadministrativedepartmentsresponsibleforthemanagementofstateassetsundertheStateCouncilorprovincial,autonomousregionalormunicipalpeoplesgovernments(hereinafte
14、rreferredtouniformlyastheassetevaluationdepartments)canengagethemselvesinthebusinessofevaluationofstateassetsasentrustedbythepossessor.Rulesgoverningthemanagementoftheassetevaluationdepartmentsspecifiedintheprecedingclauseshallbeworkedoutbyadministrativedepartmentsresponsibleforthemanagementofstatea
15、ssetsundertheStateCouncil.Article 10 Whenentrustingevaluationofassetstotheassetevaluationdepartments,thepossessorshallprovidethesedepartmentswithtrueinformationandreferencematerials.Theassetevaluationdepartmentsshallkeepsecrettheinformationandreferencematerialsprovidedbythepossessor.Article 11 Theas
16、setevaluationdepartmentsshallrenderpaidserviceswhentheyengageinevaluationofassets.RulesgoverningthechargingoffeesforassetevaluationshallbeworkedoutbyadministrativedepartmentsresponsibleforthemanagementofstateassetsundertheStateCounciltogetherwithfinancialandpricedepartments.第三章评估程序CHAPTERl11PROCEDUR
17、ESOFEVALUATIONArticle 12 Evaluationofstateassetsshallbecarriedoutaccordinglothefollowingprocedures:(1) Applicationforevaluation;(2) Checkingoutofassets;(3)Assessmentandestimation;(4)Verificationandconfirmation.Article 13 ThepossessorthatcarriesoutevaluationofassetsaccordingtostipulationsinArticle3an
18、dArticle4oftheseRulesshall,afterpassingexaminationbyandwinningapprovalfromresponsibledepartments,submitassetevaluationapplicationstoadministrativedepartmentsresponsibleforthemanagementofstateassetsatthesamelevelandattachtotheseapplicationscataloguesofassets,relevantaccountingstatements,andotherrefer
19、encematerials.Withauthorizationortrustbyadministrativedepartmentsinchargeofmanagementofstateassets,departmentsinchargeofthepossessorcanexamineandapproveassetevaluationapplications.Article 14 Administrativedepartmentsinchargeofmanagementofstateassetsshallexamineassetevaluation第十二条国有资产评估按照下列程序进行：（一）申请
20、立项；（二）资产清查；（三）评定估算；（四）验证确认。第十三条依照本办法第三条、第四条规定进行资产评估的占有单位，经其主管部门审查同意后，应当向同级国有资产管理行政主管部门提交资产评估立项申请书，并附财产目录和有关会计报表等资料。经国有资产管理行政主管部门授权或者委托，占有单位的主管部门可以审批资产评估立项申请。第十四条国有资产管理行政主管部门应当自收到资产评估立项申请书之日起十H内进行审核，并作出是否applicationsanddecidewhereassetevaluationshallbecarriedoutwithin10daysaftertheseapplicationsarere
21、ceived,andinformtheapplicantsandtheirresponsibledepartmentsofthedecision.Article 15 IncasetheStateCouncildecidestocarryoutevaluationofstateassetsonanationalbasisorinaspecifictrade,thedecisionshallberegardedasapprovalofassetevaluation.Article 16 Theapplicantcan,afterreceivingnoticeofapprovalofassetev
22、aluation,entrusttheassetevaluationdepartmentstocarryoutassetevaluation.Article 17 Theassetevaluationdepartmentsentrustedbythepossessorshall,onthebasisofall-roundcheck-outoftheassetsandfinancialclaimsandobligationsofthetrustor,checkandseewhetherthelattersbookedassetsconformwithitsstandingonesandwheth
23、eritsbusinessachievementsaretrueandrealtoserveasthebasisofverification.Article 18 Theassetsevaluationdepartmentsentrustedbythepossessorshallassessandestimate,inlinewithstipulationsintheseRules,thevalueoftheassetstobeevaluatedandpresentfinalreportsofassetevaluationtothetrustor.Thetrustorshall,afterre
24、ceivingfinalreportsofassetevaluationfromtheassetevaluationdepartments,submitthesereportstotheirresponsibledepartmentsforexamination.Afterexaminationandapproval,theseresponsibledepartmentsshall准予资产评估立项的决定，通知申请单位及其主管部门。第十五条国务院决定对全国或者特定行业进行国有资产评估的，视为已经准予资产评估立项。第十六条申请单位收到准予资产评估立项通知书后，可以委托资产评估机构评估资产。第十七条
25、受占有单位委托的资产评估机构应当在对委托单位的资产、债权、债务进行全面清查的基础上，核实资产账面与实际是否相符，经营成果是否真实，据以作出鉴定。第十八条受占有单位委托的资产评估机构应当根据本办法的规定，对委托单位被评估资产的价值进行评定和估算，并向委托单位提出资产评估结果报告书。委托单位收到资产评估机构的资产评估结果报告书后，应当报其主管部门审查；主管部门审查同意后，报同级国有资产管理行政主管部门确认资产评估结果。submitthesereportstoadministrativedepartmentsinchargeofevaluationofstateassetsatthesameleve
26、lforverificationoftheresultsofassetevaluation.Withauthorizationortrustbyadministrativedepartmentsinchargeofevaluationofstateassets,departmentsinchargeofthepossessorcanverifytheresultsofassetevaluation.Article 19 Administrativedepartmentsinchargeofevaluationofstateassetsshall,within45daysafterreceivi
27、ngthefinalreportsofassetevaluationsubmittedbythepossessor,organizeexamination,verification,andconsultationtoverifyresultsofassetevaluationandissuenoticesofverification.Article 20 Ifthepossessorhasanyobjectionstonoticesofverification,itcanapply,within15daysafterreceivingsuchnotices,toadministrativede
28、partmentsinchargeofthemanagementofstateassetsatahigherlevelforreexamination.Administrativedepartmentsinchargeofthemanagementofstateassetsshall,within30daysafterreceivingre-examinationapplications,makearulingandissueanoticeofruling.Article 21 Thepossessorshall,afterreceivingnoticesofverificationornot
29、icesofruling,handlethecaseaccordingtorelevantfinancialandaccountingsystemsestablishedbythestate.经国有资产管理行政主管部门授权或者委托，占有单位的主管部门可以确认资产评估结果。第十九条国有资产管理行政主管部门应当自收到占有单位报送的资产评估结果报告书之日起四十五日内组织审核、验证、协商，确认资产评估结果，并下达确认通知书。第二十条占有单位对确认通知书有异议的，可以自收到通知书之日起十五日内向上一级国有资产管理行政主管部门申请复核。上一级国有资产管理行政主管部门应当自收到复核申请之日起三十日内作出裁定
30、，并下达裁定通知书。CHAPTER IV METHODS OF EVALUATION第四章评估方法第二一条占有单位收到确认通知书或者裁定通知书后，应当根据国家有关财务、会计制度进行账务处理。Article 22 Reevaluation of the value of state assets shall be第二十二条国有资产重估价值，根据资产原值、carriedoutaccordingtofactorssuchastheiroriginalvalue,netvalue,degreeofnewness,replacementcosts,andprofitabilityandmethodsof
31、assetevaluationstipulatedintheseRules.Article 23 Methodsofevaluationofstateassetsinclude:(1) Themethodofcurrentvalueofincomes;(2) Themethodofreplacementcosts;(3) Themethodofcurrentmarketprices;(4) Themethodofclearingprices;(5) Othermethodsofevaluationofassetsprescribedbyadministrativedepartmentsinch
32、argeofthemanagementofstateassetsundertheStateCouncil.Article 24 Ifthemethodofcurrentvalueofincomesisadoptedintheevaluationofassets,thecurrentvalueoftheassetsshallbecalculatedaccordingtotherationallypredictedprofitabilityoftheassetstobeevaluatedandtheirappropriatediscountratesandusedasthebasisofasses
33、smentofthere-estimatedvalue.Article 25 Ifthemethodofreplacementcostsisadoptedintheevaluationofassets,there-estimatedvalueoftheassetsshallbeassessedaccordingtothereplacementcostsofthe净值、新旧程度、重置成本、获利能力等因素和本办法规定的资产评估方法评定。第二十三条国有资产评估方法包括：（一）收益现值法；（二）重置成本法；（三）现行市价法；（四）清算价格法；（五）国务院国有资产管理行政主管部门规定的其他评估方法。第二
34、十四条用收益现值法进行资产评估的，应当根据被评估资产合理的预期获利能力和适当的折现率，计算出资产的现值，并以此评定重估价值。第二十五条用重置成本法进行资产评估的，应当根据该项资产在全新情况下的重置成本，减去按重置成本计算的已使用年限的累积折旧额，考虑资产功能变化、成assetswhentheyarebrandnewminustheaccumulativesumofdepreciationduringtheyearsofusecalculatedaccordingtoreplacementcostsandwithconsiderationtochangesofthefunctionandnewn
35、essofassets;orthenewnessoftheassetsshallbedeterminedagainandtheirre-estimatedvalueshallbeassessedaccordingtothetimelimitofuseoftheassetsandwithconsiderationtochangesintheirfunctionsandotherfactors.Article 26 Ifthemethodofcurrentmarketpricesisadoptedintheevaluationofassets,theirre-estimatedvalueshall
36、beassessedwithreferencetothemarketpricesofidenticalorsimilarassets.Article 27 Ifthemethodofclearingpricesisadoptedintheevaluationofassets,there-estimatedvalueoftheassetsshallbeassessedaccordingtotheircurrentvariablevalueduringthepriceofenterpriseliquidation.Article 28 Iftherawmaterials,goodsinproces
37、s,cooperationcomponents,commoditiesinstockpile,andproductslowinvalueandeasytowearlistedinthecategoryofcurrentassetsaretobeevaluated,theirvalueshallbere-estimatedaccordingtothecurrentmarketpricesandplannedpricesoftheseassetswithconsiderationtofactorsincludingtheirpurchasingcosts,stageofmanufacturing,
38、andwastage.Article 29 Asfortheevaluationofnegotiablesecurities,theirvalueshallbere-estimatedaccordingtomarketprices.Ifnomarketpricesareavailable,theirvalueshallbere-estimated新率等因素，评定重估价值；或者根据资产的使用期限,考虑资产功能变化等因素重新确定成新率，评定重估价值。第二十六条用现行市价法进行资产评估的，应当参照相同或者类似资产的市场价格，评定重估价值。第二十七条用清算价格法进行资产评估的，应当根据企业清算时其资产
39、可变现的价值，评定重估价值。第二十八条对流动资产中的原材料、在制品、协作件、库存商品、低值易耗品等进行评估时，应当根据该项资产的现行市场价格、计划价格，考虑购置费用、产品完工程度、损耗等因素，评定重估价值。第二十九条对有价证券的评估，参照市场价格评定重估价值；没有市场价格的，考虑票面价值、预期收益等因素，评定重估价值。withconsiderationtofactorssuchastheirsurfacevalueandanticipatedincomes.Article 30 There-estimatedvalueoftheinvisibleassetsofthepossessorshal
40、lbedeterminedrespectivelyaccordingtofactorslistedbelow:(1) Theirpurchasingcostsandprofitabilityifinvisibleassetspurchasedfromoutsideareinvolved;(2) Theiractualcostsfortheirformationandprofitabilityiftheinvisibleassetsarecreatedorownedbythepossessoritself;(3) Theirprofitabilityiftheinvisibleassetsare
41、createdorownedbythepossessoritselfbutwhosecostsarenotcalculatedindependently.CHAPTERVLEGALRESPONSIBILITIESArticle31IncasethepossessorviolatesstipulationsoftheseRulestoprovidefalseinformationorreferencematerialsorcollaboratewithassetevaluationdepartmentsincheatingandconsequentlyleadtoproductionofuntr
42、ueresultsofassetevaluation,administrativedepartmentsinchargeofthemanagementofstateassetscannullifytheresultsofassetevaluationandmeteoutthefollowingpunishments,individuallyortogether,accordingtotheseriousnessofeach第三十条对占有单位的无形资产，区别下列情况评定重估价值：（一）外购的无形资产，根据购入成本及该项资产具有的获利能力；（二）自创或者自身拥有的无形资产，根据其形成时所需实际成本
43、及该项资产具有的获利能力；（三）自创或者自身拥有的未单独计算成本的无形资产，根据该项资产具有的获利能力。第五章法律责任第三H-一条占有单位违反本办法的规定，提供虚假情况和资料，或者与资产评估机构串通作弊，致使资产评估结果失实的，国有资产管理行政主管部门可以宣布资产评估结果无效，并可以根据情节轻重，单处或者并处下列处罚：case:（一）通报批评;(1) Circulationofnoticesofcriticism;(2) Correctionwithinspecifiedandimpositionoffineslessthanthecostsofevaluation;(3) Requestof
44、relevantdepartmentstotakeadministrativedisciplinaryactionsagainstthepersoninchargeandthepersondirectlyinvolvedplusafinelessthanthesumtotalofthepersonsbasicwagesforthreemonths.Article 32 Incasethefalseresultsofassetevaluationareproducedduetocheatingorderelictionofdutyonthepartoftheassetevaluationdepa
45、rtments,administrativedepartmentsinchargeofthemanagementofstateassetscannullifytheresultsofassetevaluationandmeteoutthefollowingpunishmentstotheassetevaluationdepartmentsaccordingtotheseriousnessofthecase:(1) Warning;(2) Stoppageofworkforconsolidation;(3) Cancellationofcertificatesofqualificationfor
46、evaluationofstateassets.Article 33 IfunitsorindividualshaveobjectionstopunishmentsimposeduponthemaccordingtostipulationsinArticle31andArticle32oftheseRules,theycanapply,within15daysafterreceivingnoticesofpunishment,forre-discussionoftheircasesbyadministrativedepartmentsin（二）限期改正，并可以处以相当于评估费用以下的罚款；（三
47、）提请有关部门对单位主管人员和直接责任人员给予行政处分，并可以处以相当于本人三个月基本工资以下的罚款。第三十二条资产评估机构作弊或者玩忽职守，致使资产评估结果失实的，国有资产管理行政主管部门可以宣布资产评估结果无效，并可以根据情节轻重，对该资产评估机构给予下列处罚：警告；（二）停业整顿；（三）吊销国有资产评估资格证书。第三十三条被处罚的单位和个人对依照本办法第三十一条、第三十二条规定作出的处罚决定不服的，可以在收到处罚通知之日起十五日内，向上一级国有资产管理行政主管部门申请复议。上一级国有资产管理行政主管部门应当自收到复议申请之日起六十日内作出复议决定。申 请人对复议决定不服的，可以自收到复议
48、通知之日起十五 日内，向人民法院提起诉讼。第三十四条国有资产管理行政主管部门或者行业 主管部门工作人员违反本办法，利用职权谋取私利，或者 玩忽职守，造成国有资产损失的，国有资产管理行政主管 部门或者行业主管部门可以按照干部管理权限，给予行政 处分，并可以处以相当于本人三个月基本工资以下的罚 款。违反本办法，利用职权谋取私利的，由有查处权的部门依法追缴其非法所得。第三十五条违反本办法，情节严重，构成犯罪的，由司法机关依法追究刑事责任。chargeofthemanagementofstateassetsatahigherlevel.Administrativedepartmentsinchargeofthemanagementofstateassetsatahigherlevelshallmakeadecisionwithin60daysafterreceivingre-examinationapplications.Ifapplicantsstillhaveobjectionstodecisionsmadeinre-discussion,theycanlodge
