(1) Assessing the qualifications of institutions

1. It has a formal asset appraisal qualification certificate issued by the competent department of national asset appraisal industry, and has been registered as a formal enterprise legal person by the administrative department for industry and commerce, with corresponding business scope.

2. In accordance with the requirements of relevant state departments, the restructuring, re-registration and qualification examination of public institutions have been completed.

3. There is no major violation of discipline in the past three years, no experience, and no major punishment from the relevant competent authorities in the foreseeable future (during the completion of the project evaluation).

(two) the scope of work of the assessment agency

1. For evaluation projects such as shareholding system reform, listing, bond issuance, etc., the evaluation institution must have the A-level qualification (registered capital 1999No.18) specified in the Interim Measures for the Administration of Asset Evaluation Institutions of the Ministry of Finance (with more than 20 registered assets).

2. For asset appraisal projects such as debt-to-equity swap, enterprise restructuring, enterprise sale, merger and bankruptcy, the appraisal institution shall have Grade B qualification (more than 8 registered asset appraisers) stipulated by the Ministry of Finance, but the appraisal institution that evaluates assets worth more than 2 billion yuan must have Grade A qualification. Second, the pre-selection of evaluation institutions.

After the railway enterprise asset appraisal project is approved, the competent department of the Ministry will issue an invitation letter for appraisal business to 3 to 5 asset appraisal institutions with the above standards according to the purpose of asset appraisal, the scope and distribution of assets, the value and structural type of assets to be appraised, and the required completion time of the appraisal project. Invited asset appraisal institutions have the right to participate in the pre-selection of asset appraisal projects, while uninvited asset appraisal institutions have no right to participate in the pre-selection in principle. Three, to evaluate the evaluation institutions within the scope of pre-selection.

The invited assessment institution shall send the copies of the business license and qualification certificate of the enterprise, the assessment proposal for undertaking the project and other materials to the assessment department of the Ministry within the specified time, and participate in the pre-selection review. The project proposal shall include the following contents:

1. There is a clear commitment to complete the work content specified in the evaluation project on time and with good quality.

2. There is a clear commitment to the authenticity and legality of the asset appraisal report issued and the successful confirmation of the asset appraisal results by the relevant state departments.

3. Make a clear commitment to keep relevant business secrets for the evaluated enterprise.

4. Have a careful plan for the design of the work plan, the work progress in each stage and the issuing time of the evaluation report of the evaluation project.

5. There are specific explanations and clear commitments on the staffing, professional composition and organizational arrangement of this evaluation project.

6. Evaluate the qualification level and performance profile of the project leader and the leaders of each professional project team.

7. The charging level and payment method of this project are clearly stated. Chapter II Scope of Assets Appraisal. Comprehensive evaluation and selection of evaluation institutions

After the comprehensive evaluation of the above contents by the competent department of the Ministry and the representative of the entrusted asset appraisal enterprise, the appraisal institutions within the pre-selection scope mainly voted according to the qualification grade of the appraisal institutions, the qualification structure of the personnel dispatched by the project, the professional performance, the completion time of the appraisal work, the fees for the appraisal project and other factors. V. Related costs

The relevant text fees incurred by the pre-selected asset appraisal institution shall be charged by the asset appraisal institution in the appraisal fee. Chapter III Procedures for Project Establishment and Confirmation of Assets Appraisal Article 6 Applicants for Project Establishment of Assets Appraisal

When the economic behavior of assets evaluation occurs in railway enterprises, they should first apply for assets evaluation projects according to the affiliation of enterprises, and after passing the preliminary examination by their superior competent units, they should be formally reported in the form of official letters. Specifically:

1. The application for asset appraisal of the enterprises affiliated to subordinate enterprises and institutions shall be declared according to the affiliation;

2. A joint venture railway company established by the Ministry of Railways and the local government shall be declared by the controlling party;

3. Joint-stock enterprises, joint ventures and Sino-foreign joint ventures in which railway enterprises contribute the majority of shares shall be declared by the unit holding the most shares. Article 7 Application materials for asset appraisal project establishment

When an enterprise applies for asset appraisal, it shall also submit the following audit materials:

1. Effective approval documents for economic activities corresponding to the purpose of enterprise asset appraisal and application form for asset appraisal project establishment;

2. A copy of the business license of the enterprise as a legal person;

3. A copy of the property right registration certificate of state-owned assets of the enterprise;

4. The recent balance sheet of the enterprise (single asset appraisal is accompanied by a list of assets to be appraised or a valid property right certificate);

5. The assets evaluation project of enterprise restructuring is attached with the preliminary plan of enterprise assets reorganization, the setting of equity structure, the disposal of land assets, etc., explaining the original accounting system of the enterprise, the number of independent accounting units within the enterprise, and the location of assets distribution;

6. Other relevant information. Article 8 Entrust an asset appraisal institution.

After the application for enterprise asset appraisal is approved, an appraisal institution with a formal asset appraisal qualification certificate issued by the Ministry of Finance shall be entrusted for appraisal. In order to ensure the quality of asset appraisal, the entrustment of an asset appraisal institution shall:

1. For the appraisal project with the value of the appraised assets below 500 million yuan (including 500 million yuan), the enterprise shall decide to hire an appraisal agency jointly with the superior competent unit, and attach the name of the appraisal agency to be hired, qualification grade and other relevant information for the record when applying for the appraisal project.

2. For the appraisal projects with an asset value of more than 500 million yuan and the assets appraisal projects of Sino-foreign joint ventures and cooperative enterprises, our department shall, jointly with the reporting assets appraisal enterprises and their superior competent units, determine the assets appraisal institutions by means of comprehensive evaluation (see the annex to the present Measures for the methods).