Chapter I General Provisions Article 1 These Measures are formulated for the purpose of implementing the recommendations and resolutions of the Seventh Plenary Session of the Thirteenth China Producers' Party and the Fourth Session of the Seventh National People's Congress on assets and capital verification throughout the country. Article 2 Assets verification refers to the activities of checking assets, verifying state-owned funds and finding out the "property" of state-owned assets nationwide. Article 3 The purpose of assets verification is to solve the problems of unclear state-owned assets, chaotic management, idle waste of assets, encroachment and loss. Improve and perfect the property right management relationship of state-owned assets, promote the transformation of the operating mechanism of state-owned enterprises, enhance the vitality of state-owned enterprises, and go to the market, so as to lay the foundation for establishing the state-owned assets management system and methods that adapt to the socialist market economy. Article 4 The scope of assets verification includes: enterprises, institutions, state organs, political party organs, social organizations, armed forces, armed police, etc. (hereinafter referred to as "enterprises and units").

Domestic joint ventures, joint ventures, joint-stock companies, collectives and other economic enterprises and units invested or controlled by the above-mentioned enterprises and units shall check the amount of state-owned capital formed by their investment and its proliferation.

Collective enterprises in cities and towns, township enterprises, supply and marketing cooperatives, rural credit cooperatives, and collective enterprises in the light industry system only carry out asset inventory registration, define ownership, verify state-owned funds, and organize the implementation by the state-owned assets management department after assets verification.

For sino-foreign joint ventures and cooperative enterprises, it is necessary to check the amount of state shares or state-owned capital originally invested by China and its proliferation. Article 5 Contents of asset verification:

(1) The contents of assets and capital verification of enterprises owned by the whole people and institutions managed by enterprises are: assets and capital verification, defining the ownership of assets, re-evaluating the value of assets, checking the occupation of state-owned capital, verifying the total amount of state-owned capital and registering the property rights of state-owned assets.

(2) The contents of assets verification of administrative and public institutions are: property inspection registration, property value determination and necessary ownership definition (specific implementation measures shall be formulated separately).

(3) The contents of assets verification of the army and the armed police shall be implemented in accordance with the unified arrangements of the Central Military Commission. Article 6 The time point of expanding the pilot asset inventory cycle for assets verification is 1. 0993 at 24: 00 on March 365438. Chapter II Asset Inventory Article 7 Asset inventory refers to the comprehensive inventory and registration of various assets (including fixed assets, current assets, special assets, intangible assets, foreign exchange quotas retained by enterprises, long-term investments, projects under construction, creditor's rights, etc.). ) occupied by enterprises and units. Check and verify all funds (including fixed funds, circulating funds, special funds, etc.). ) and debt. Article 8 The scope of fixed assets inventory includes houses, buildings, machinery and equipment, instruments and tools, etc. , with the national infrastructure funds, infrastructure loans, special funds (renovation funds, profit retention, contract income, etc.) to buy and build. ), pre-tax profit repayment funds, other units' investment and other funds, or through free transfer, or accepting donations, or financial leasing, or bank loans.

The contents of fixed assets inventory include the original value, net value and depreciation amount of fixed assets; The amount of fully depreciated fixed assets and fixed assets to be scrapped; As well as the losses and the amount to be written off.

The leased fixed assets shall be inspected by the lessor. If they are not registered, the inspection results shall be checked with the lessee and registered.

For assets lent or transferred without the approval of the prescribed procedures, we must seriously recover or go through the formalities.

Fixed assets with surplus (including off-balance sheet) should be carefully identified and priced according to regulations. For the inventory of fixed assets, the reasons should be carefully identified, the responsibilities should be clearly defined, the handling opinions should be put forward, and the financial handling procedures should be handled according to the reporting procedures.

After the inventory of fixed assets, the purpose (productive or unproductive) and purpose (in use, unused or unnecessary) of fixed assets shall be distinguished according to the catalogue of assets formulated by the state. Re-register, establish and improve the physical account card.

For the identified unused and unnecessary fixed assets, it is necessary to find out the purchase and construction date, use time, technical condition and main parameters, and put forward treatment opinions according to allocation (the value of which is transferred to the allocated unit), production, sales and to be scrapped. Article 9 The scope and contents of the inventory and verification of current assets include all kinds of raw and auxiliary materials, fuels, packaging materials, low-value consumables, special tools, products in process, semi-finished products, spare parts, finished products, current assets to be processed, and materials (commodities) in transit, lent, kept on behalf of others, bills receivable, cash, bank deposits (including deposits from non-bank financial institutions) and foreign exchange.

All enterprises and units should carefully organize cleaning and inventory, and conduct a comprehensive inventory of all current assets. In the inventory of current assets that are overstocked, damaged or scrapped, it is necessary to find out the reasons, organize corresponding technical appraisal, and put forward a report on handling opinions.

For long-term loans of current assets that have not been recovered, it is necessary to find out the reasons, recover them in time or transfer them at the prescribed price.

The materials in custody shall be inspected by the custody unit, and the inspection results shall be reported to the custody unit, which shall be included in the total assets of the custody unit after verification.

Undeliverable goods stored in ports, docks, stations, airports and other places that exceed the prescribed collection period shall be inspected by the storage unit and handled in accordance with relevant state regulations.