镀笠倒有资产评估管理暂行办法》已经国务院国有资产监督管理委员会第31次主任办公会议审议通过，现予公布，自2005年9月1日起施行。

　　国务院国有资产监督管理委员会主任　李荣融

　　二OO五年八月二十五日

企业国有资产评估管理暂行办法

　　第一章　总　则

　　第一条 为规范企业国有资产评估行为，维护国有资产出资人合法权益，促进企业国有产权有序流转，防止国有资产流失，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》（国务院令第378号）和《国有资产评估管理办法》（国务院令第91号）等有关法律法规，制定本办法。

　　第二条 各级国有资产监督管理机构履行出资人职责的企业（以下统称所出资企业）及其各级子企业（以下统称企业）涉及的资产评估，适用本办法。

　　第三条 各级国有资产监督管理机构负责其所出资企业的国有资产评估监管工作。

　　国务院国有资产监督管理机构负责对全国企业国有资产评估监管工作进行指导和监督。

　　第四条 企业国有资产评估项目实行核准制和备案制。

　　经各级人民政府批准经济行为的事项涉及的资产评估项目，分别由其国有资产监督管理机构负责核准。

　　经国务院国有资产监督管理机构批准经济行为的事项涉及的资产评估项目，由国务院国有资产监督管理机构负责备案；经国务院国有资产监督管理机构所出资企业（以下简称中央企业）及其各级子企业批准经济行为的事项涉及的资产评估项目，由中央企业负责备案。

　　地方国有资产监督管理机构及其所出资企业的资产评估项目备案管理工作的职责分工，由地方国有资产监督管理机构根据各地实际情况自行规定。

　　第五条 各级国有资产监督管理机构及其所出资企业，应当建立企业国有资产评估管理工作制度，完善资产评估项目的档案管理，做好项目统计分析报告工作。

　　省级国有资产监督管理机构和中央企业应当于每年度终了30个工作日内将其资产评估项目情况的统计分析资料上报国务院国有资产监督管理机构。

　　第二章　资产评估

　　第六条 企业有下列行为之一的，应当对相关资产进行评估：

　　（一）整体或者部分改建为有限责任公司或者股份有限公司；

　　（二）以非货币资产对外投资；

　　（三）合并、分立、破产、解散；

　　（四）非上市公司国有股东股权比例变动；

　　（五）产权转让；

　　（六）资产转让、置换；

　　（七）整体资产或者部分资产租赁给非国有单位；

　　（八）以非货币资产偿还债务；

　　（九）资产涉讼；

　　（十）收购非国有单位的资产；

　　（十一）接受非国有单位以非货币资产出资；

　　（十二）接受非国有单位以非货币资产抵债；

　　（十三）法律、行政法规规定的其他需要进行资产评估的事项。

　　第七条 企业有下列行为之一的，可以不对相关国有资产进行评估：

　　（一）经各级人民政府或其国有资产监督管理机构批准，对企业整体或者部分资产实施无偿划转；

　　（二）国有独资企业与其下属独资企业（事业单位）之间或其下属独资企业（事业单位）之间的合并、资产（产权）置换和无偿划转。

　　第八条 企业发生第六条所列行为的，应当由其产权持有单位委托具有相应资质的资产评估机构进行评估。

　　第九条 企业产权持有单位委托的资产评估机构应当具备下列基本条件：

　　（一）遵守国家有关法律、法规、规章以及企业国有资产评估的政策规定，严格履行法定职责，近3年内没有违法、违规记录；

　　（二）具有与评估对象相适应的资质条件；

　　（三）具有与评估对象相适应的专业人员和专业特长；

　　（四）与企业负责人无经济利益关系；

　　（五）未向同一经济行为提供审计业务服务。

　　第十条 企业应当向资产评估机构如实提供有关情况和资料，并对所提供情况和资料的真实性、合法性和完整性负责，不得隐匿或虚报资产。

　　第十一条 企业应当积极配合资产评估机构开展工作，不得以任何形式干预其正常执业行为。

　　第三章　核准与备案

　　第十二条 凡需经核准的资产评估项目，企业在资产评估前应当向国有资产监督管理机构报告下列有关事项：

　　（一）相关经济行为批准情况；

　　（二）评估基准日的选择情况；

　　（三）资产评估范围的确定情况；

　　（四）选择资产评估机构的条件、范围、程序及拟选定机构的资质、专业特长情况；

　　（五）资产评估的时间进度安排情况。

　　第十三条 企业应当及时向国有资产监督管理机构报告资产评估项目的工作进展情况。国有资产监督管理机构认为必要时，可以对该项目进行跟踪指导和现场检查。

　　第十四条 资产评估项目的核准按照下列程序进行：

　　（一）企业收到资产评估机构出具的评估报告后应当逐级上报初审，经初审同意后，自评估基准日起8个月内向国有资产监督管理机构提出核准申请；

　　（二）国有资产监督管理机构收到核准申请后，对符合核准要求的，及时组织有关专家审核，在20个工作日内完成对评估报告的核准；对不符合核准要求的，予以退回。

　　第十五条 企业提出资产评估项目核准申请时，应当向国有资产监督管理机构报送下列文件材料：

　　（一）资产评估项目核准申请文件；

　　（二）资产评估项目核准申请表（附件1）；

　　（三）与评估目的相对应的经济行为批准文件或有效材料；

　　（四）所涉及的资产重组方案或者改制方案、发起人协议等材料；

　　（五）资产评估机构提交的资产评估报告（包括评估报告书、评估说明、评估明细表及其电子文档）；

　　（六）与经济行为相对应的审计报告；

　　（七）资产评估各当事方的相关承诺函；

　　（八）其他有关材料。

　　第十六条 国有资产监督管理机构应当对下列事项进行审核：

　　（一）资产评估项目所涉及的经济行为是否获得批准；

　　（二）资产评估机构是否具备相应评估资质；

　　（三）评估人员是否具备相应执业资格；

　　（四）评估基准日的选择是否适当，评估结果的使用有效期是否明示；

　　（五）资产评估范围与经济行为批准文件确定的资产范围是否一致；

　　（六）评估依据是否适当；

　　（七）企业是否就所提供的资产权属证明文件、财务会计资料及生产经营管理资料的真实性、合法性和完整性做出承诺；

　　（八）评估过程是否符合相关评估准则的规定；

　　（九）参与审核的专家是否达成一致意见。

　　第十七条 资产评估项目的备案按照下列程序进行：

　　（一）企业收到资产评估机构出具的评估报告后，将备案材料逐级报送给国有资产监督管理机构或其所出资企业，自评估基准日起9个月内提出备案申请；

　　（二）国有资产监督管理机构或者所出资企业收到备案材料后，对材料齐全的，在20个工作日内办理备案手续，必要时可组织有关专家参与备案评审。

　　第十八条 资产评估项目备案需报送下列文件材料：

　　（一）国有资产评估项目备案表一式三份（附件2）；

　　（二）资产评估报告（评估报告书、评估说明和评估明细表及其电子文档）；

　　（三）与资产评估项目相对应的经济行为批准文件；

　　（四）其他有关材料。

　　第十九条 国有资产监督管理机构及所出资企业根据下列情况确定是否对资产评估项目予以备案：

　　（一）资产评估所涉及的经济行为是否获得批准；

　　（二）资产评估机构是否具备相应评估资质，评估人员是否具备相应执业资格；

　　（三）评估基准日的选择是否适当，评估结果的使用有效期是否明示；

　　（四）资产评估范围与经济行为批准文件确定的资产范围是否一致；

　　（五）企业是否就所提供的资产权属证明文件、财务会计资料及生产经营管理资料的真实性、合法性和完整性作出承诺；

　　（六）评估程序是否符合相关评估准则的规定。

　　第二十条 国有资产监督管理机构下达的资产评估项目核准文件和经国有资产监督管理机构或所出资企业备案的资产评估项目备案表是企业办理产权登记、股权设置和产权转让等相关手续的必备文件。

　　第二十一条 经核准或备案的资产评估结果使用有效期为自评估基准日起1年。

　　第二十二条 企业进行与资产评估相应的经济行为时，应当以经核准或备案的资产评估结果为作价参考依据；当交易价格低于评估结果的90%时，应当暂停交易，在获得原经济行为批准机构同意后方可继续交易。

　　第四章 监督检查

　　第二十三条 各级国有资产监督管理机构应当加强对企业国有资产评估工作的监督检查，重点检查企业内部国有资产评估管理制度的建立、执行情况和评估管理人员配备情况，定期或者不定期地对资产评估项目进行抽查。

　　第二十四条 各级国有资产监督管理机构对企业资产评估项目进行抽查的内容包括：

　　（一）企业经济行为的合规性；

　　（二）评估的资产范围与有关经济行为所涉及的资产范围是否一致；

　　（三）企业提供的资产权属证明文件、财务会计资料及生产经营管理资料的真实性、合法性和完整性；

　　（四）资产评估机构的执业资质和评估人员的执业资格；

　　（五）资产账面价值与评估结果的差异；

　　（六）经济行为的实际成交价与评估结果的差异；

　　（七）评估工作底稿；

　　（八）评估依据的合理性；

　　（九）评估报告对重大事项及其对评估结果影响的披露程度，以及该披露与实际情况的差异；

　　（十）其他有关情况。

　　第二十五条 省级国有资产监督管理机构应当于每年度终了30个工作日内将检查、抽查及处理情况上报国务院国有资产监督管理机构。

　　第二十六条 国有资产监督管理机构应当将资产评估项目的抽查结果通报相关部门。

　　第五章　罚则

　　第二十七条 企业违反本办法，有下列情形之一的，由国有资产监督管理机构通报批评并责令改正，必要时可依法向人民法院提起诉讼，确认其相应的经济行为无效：

　　（一）应当进行资产评估而未进行评估；

　　（二）聘请不符合相应资质条件的资产评估机构从事国有资产评估活动；

　　（三）向资产评估机构提供虚假情况和资料，或者与资产评估机构串通作弊导致评估结果失实的；

　　（四）应当办理核准、备案而未办理。

　　第二十八条 企业在国有资产评估中发生违法违规行为或者不正当使用评估报告的，对负有直接责任的主管人员和其他直接责任人员，依法给予处分；涉嫌犯罪的，依法移送司法机关处理。

　　第二十九条 受托资产评估机构在资产评估过程中违规执业的，由国有资产监督管理机构将有关情况通报其行业主管部门，建议给予相应处罚；情节严重的，可要求企业不得再委托该中介机构及其当事人进行国有资产评估业务；涉嫌犯罪的，依法移送司法机关处理。

　　第三十条 有关资产评估机构对资产评估项目抽查工作不予配合的，国有资产监督管理机构可以要求企业不得再委托该资产评估机构及其当事人进行国有资产评估业务。

　　第三十一条 各级国有资产监督管理机构工作人员违反本规定，造成国有资产流失的，依法给予处分；涉嫌犯罪的，依法移送司法机关处理。

　　第六章 附 则

　　第三十二条 境外国有资产评估，遵照相关法规执行。

　　第三十三条 政企尚未分开单位所属企事业单位的国有资产评估工作，参照本办法执行。

　　第三十四条 省级国有资产监督管理机构可以根据本办法，制定本地区相关工作规范，并报国务院国有资产监督管理机构备案。

　　第三十五条 本办法自2005年9月1日起施行。

　　附件一：资产评估项目核准申请表

　　填表日期：　　　年　　月　　　　日 编号：

　　资产占有单位 企业管理级次

　　上级单位

　　集团公司（有关部门）

　　资产所在地 　　　　　　　　　　 省（区、市）　　　　　　　　　　　市（地）　　　　　　　　　　区（县）

　　评估目的

　　评估范围 整体/部分资产 主要评估方法

　　调整后帐面值（万元） 资产 负债 净资产

　　评估结果（万元）

　　评估机构名称 资质证书编号

　　注册资产评估师编号 评估基准日

　　申请核准 同意申请 同意申请

　　申报单位盖章 上级单位盖章 集团公司、有关部门

　　法人代表签字： 单位领导签字：

　　年　　　　月　　　　日 年　　　　月　　　　日 年　　　　月　　　　日

Interim¹ Measures for the Administration of Assessment² of State-owned Assets of EnterprisesOrder of the State-owned Assets Supervision³ and Administration Commission of the State Council
No. 12

　　The Interim Measures for the Administration of Assessment of State-owned Assets of Enterprises, which were adopted at the 31st meeting of the director of the State-owned Assets Supervision and Administration Commission of the State Council, are hereby promulgated⁴ and shall go into effect as of September 1, 2005.

　　Director of the State-owned Assets Supervision and Administration Commission Li Rongrong

　　August 25, 2005

Interim Measures for the Administration of Assessment of State-owned Assets of Enterprises

　　Chapter I General Provisions

　　Article 1 With a view to standardizing⁵ the assessment of state-owned assets of enterprises, protecting the legitimate⁶ rights and interests of the investors⁸ of state-owned assets, promoting the orderly circulation of the state-owned property right of enterprises and preventing the loss of state-owned assets, these Measures are formulated¹⁰ according to the Company Law of the People's Republic of China, the Interim Regulations on the Supervision and Administration of State-owned Assets in Enterprises （Guo Wu Yuan Ling No. 378）, the Administrative¹¹ Measures for the Assessment of State-owned Assets （Guo Wu Yuan Ling No. 91） and other laws and regulations.

　　Article 2 These Measures shall apply to the assets assessment relating to the enterprises for which the state-owned assets supervision and administration institutions at various levels perform the responsibilities of an investor⁷ （hereinafter referred to as the contributed enterprises） and their subsidiary enterprises （hereinafter referred to as the enterprises）.

　　Article 3 The state-owned assets supervision and administration institutions at various levels shall be responsible for the administration of and supervision over the assessment of the state-owned assets of their contributed enterprises.

　　The state-owned assets supervision and administration institution under the State Council shall be responsible for offering guidance for and supervising the supervision and administration of the assessment of the state-owned assets of enterprises throughout the country.

　　Article 4 The assets assessment project of state-owned assets of enterprises shall be subject to the examination and approval system and archival filing system.

　　The assets assessment project relating to the economic activities approved by the people's governments at various levels shall be subject to the examination and approval of the corresponding state-owned assets supervision and administration institutions.

　　As for assets assessment projects relating to the economic activities approved by the state-owned assets supervision and administration institution of the State Council, the said state-owned assets supervision and administration institution of the State Council shall be responsible for filing thereof As for the assets assessment projects relating to the economic activities approved by the contributed enterprises of the state-owned assets supervision and administration institution of the State Council （hereinafter referred to as the central enterprise） and their subsidiary enterprise at various levels, the central enterprises shall be responsible for filing thereof.

　　The division of the functions and responsibilities in respect of archival filing of the assets assessment projects of local state-owned assets supervision and administration institutions and their contributed enterprises shall be specified¹² by the local state-owned assets supervision and administration institutions in light of their respective conditions.

　　Article 5 The state-owned assets supervision and administration institutions at various levels and their contributed enterprises shall establish a system for the administration of state-owned assets assessment, improve the management of the archives of the assets assessment projects and properly make and report the statistical¹³ analysis of the aforesaid projects .

　　The state-owned assets supervision and administration institutions at the province level and the central enterprises shall, within 30 days as of the end of each year, report statistical analysis materials on the assets assessment projects to the state-owned assets supervision and administration institution of the State Council.

　　Chapter II Assets Assessment

　　Article 6 In case an enterprise performs any of the following acts, the relevant assets shall be assessed:

　　（1） Being entirely¹⁴ or partly restructured into a liability limited company or stock limited company;

　　（2） Investing abroad with non-currency assets;

　　（3） Merger¹⁵, splitting-up, bankruptcy¹⁶ or dissolution;

　　（4） Change in the proportion of state-owned shares in a non-listed company;

　　（5） Transfer of the property right;

　　（6） Transfer or replacement¹⁷ of assets;

　　（7） Leasing entire assets or partial assets to a non-state-owned entity¹⁸;

　　（8） Discharging a debt with non-currency assets;

　　（9） Asset-related litigation;

　　（10） Purchasing assets of a non-state-owned entity;

　　（11） Accepting the non-currency asset contribution of a non-state-owned entity;

　　（12） Accepting a non-state-owned enterprise to offsetting¹⁹ the debts with non-currency assets; and

　　（13） Other matters subject to assets assessment under the laws or administrative regulations.

　　Article 7 The relevant state-owned assets of an enterprise may not be subject to assets assessment under any of the following circumstances:

　　（1） Upon approval of the people's government at various level or its state-owned assets supervision and administration institutions, an enterprise transfers all or some of its assets gratuitously²¹; or

　　（2） The merger, replacement of assets （property right） or gratuitous²⁰ transfer of assets between a solely²² state-owned enterprise and its subordinate solely-funded enterprise （public institution） or between its subordinate solely-funded enterprises is carried out.

　　Article 8 Where an enterprise performs any of the acts as mentioned in Article 6, the entity as the holder²³ of its property right shall authorize²⁴ a qualified²⁵ assets assessment institution to conduct assessment.

　　Article 9 The assets assessment institution authorized²⁶ by an entity as the holder of the enterprise property right shall satisfy the following basic requirements:

　　（1） Observing the relevant laws, rules, regulations and policies on the assessment of state-owned assets of enterprises, strictly²⁷ performing the statutory duties, and having no record of violation²⁸ of laws or regulations within the recent 3 years;

　　（2） Being qualified for the assessment object;

　　（3） Having the professionals and special skills in conformity²⁹ with the assessment object;

　　（4） It has no economic interests with the person-in-charge of the enterprise; and

　　（5） It has not provided any audit³⁰ service for a same economic activity.

　　Article 10 An enterprise shall faithfully provide the relevant information and materials to the assets assessment institution, and shall be liable for their authenticity³¹, lawfulness³² and completeness. It may not conceal³³ or overstate any assets.

　　Article 11 An enterprise shall actively³⁴ cooperate with the assets assessment institution and may not interfere³⁵ in the normal practice of the assets assessment institution in any form.

　　Chapter III Examination and Approval and Archival Filing

　　Article 12 With respect to an assets assessment project that shall be subject to examination and approval, the enterprise shall report the following information to the state-owned assets supervision and administration institution prior to the assets assessment:

　　（1） The approval of the relevant economic activities;

　　（2） The selection of the base date of assessment;

　　（3） The determination of scope of assets assessment;

　　（4） The conditions, scope, procedures for selecting an assets assessment institution, and the qualifications and special skills of the candidate assets assessment institution; and

　　（5） The schedule of assets assessment.

　　Article 13 An enterprise shall report the information about the progress of the assets assessment project in time to the state-owned assets supervision and administration institution. The state-owned assets supervision and administration institution may, where necessary, carry out follow-up guidance for and on-spot inspection³⁶ on the project.

　　Article 14 The examination and approval of an assets assessment project shall be carried out as follows:

　　（1） An enterprise shall, after receiving an assessment report as issued by an assets assessment institution, submit it to the superior departments for preliminary examination level by level. Upon the approval of preliminary examination, it shall, within 8 months as of the base date of assessment, file an application to the state-owned assets supervision and administration institution for examination and approval;

　　（2） After receiving the application for examination and approval, the state-owned asset supervision and administration institution shall, if the application satisfies the relevant requirements for examination and approval, timely organize the relevant experts to examine it and complete the examination and approval of the assets assessment report within 20 working days. If the application fails to satisfy the requirements for examination and approval, it shall send back the report.

　　Article 15 When applying for examination and approval of an assets assessment project, an enterprise shall report the following documents and materials to the state-owned assets supervision and administration institution:

　　（1） The documents of application for examination and approval of an assets assessment project;

　　（2） An application form for examination and approval of an assets assessment project （Annex³⁷ 1）;

　　（3） The approval documents or valid³⁸ materials about the economic activity corresponding to the assessment purpose;

　　（4） The assets re-organization or restructuring plan, agreement of incorporators and other relevant materials;

　　（5） The assets assessment report as presented by the assets assessment institution （including the assessment report, explanations on the assessment, assessment details and their electronic texts）;

　　（6） The audit report corresponding to the economic activity;

　　（7） The relevant commitment letters of all the parties to the assets assessment; and

　　（8） Other relevant materials.

　　Article 16 The state-owned assets supervision and administration institution shall examine the following matters:

　　（1） Whether the economic activity involved in the assets assessment project has been approved or not;

　　（2） Whether the assets assessment institution satisfies the corresponding assessment qualifications or not;

　　（3） Whether or not the persons who carry out the assets assessment have the corresponding qualifications;

　　（4） Whether the selection of the base date of assessment is appropriate or not, and whether the valid period for the use of assessment result is clearly indicated or not;

　　（5） Whether or not the scope of assets assessment is in line with the scope of the assets as specified in the approval document of the economic activity;

　　（6） Whether the basis for the assessment is proper or not;

　　（7） Whether or not the enterprise has made a commitment on the authenticity, lawfulness and completeness of the certification document of assets ownership, financial accounting³⁹ materials and the materials on production and operation management;

　　（8） Whether the assessment process complies with the relevant assessment rules or not; and

　　（9） Whether the experts participating in the examination have reached a consensus⁴⁰ or not.

　　Article 17 The archival filing of an assets assessment project shall be carried out as follows:

　　（1） An enterprise shall, after receiving the assessment report as issued by the assets assessment institution, submit the materials for archival filing to the state-owned assets supervision and administration institution level by level or to its contributed enterprise, and shall file an application for archival filing within 9 months as of the base date of assessment;

　　（2） After receiving the materials for archival filing, the state-owned assets supervision and administration institution or its contributed enterprise shall, if the materials are complete, complete the archival filing formalities within 20 working days, and may, where necessary, organize the relevant experts to participate in the review of archival filing.

　　Article 18 The following documents and materials shall be submitted for filing of an assets assessment project:

　　（1） The archival-filing form for state-owned assets assessment project in triplicate （Annex 2）

　　（2） The assets assessment report （assessment report, explanations on the assessment, assessment details and their electronic texts）;

　　（3） The approval document of the economic activity corresponding to the assets assessment project; and

　　（4） Other relevant materials.

　　Article 19 The state-owned assets supervision and administration institution and its contributed enterprise shall, according to the following circumstances, decide whether or not to complete the archival filing formalities for the assets assessment project:

　　（1） Whether the economic activity involved in the assets assessment project has been approved or not;

　　（2） Whether the assets assessment institution has obtained the corresponding assessment qualifications or not, and whether the persons who carry out the assets assessment have the corresponding practicing qualifications or not;

　　（3） Whether the selection of the base date of assessment is appropriate or not, and whether the valid period for the use of assessment result is clearly indicated or not;

　　（4） Whether or not the scope of assets assessment is in line with the scope of the assets as specified in the approval document of the economic activity;

　　（5） Whether or not the enterprise has made a commitment on the authenticity, lawfulness and completeness of the certification document of assets ownership, financial accounting materials and materials on production and operation management; and

　　（6） Whether the assessment procedures comply with the relevant assessment rules or not.

　　Article 20 The approval document as issued by the state-owned assets supervision and administration institution, and the archival filing form for the assets assessment project that has gone through the archival filing formalities in the state-owned assets supervision and administration institution or its contributed enterprise shall be the indispensable documents for an enterprise to go through the formalities for registration⁴¹ of property right, shareholding⁴² establishment and transfer of property right.

　　Article 21 The valid period for the use of assets assessment result that has been approved or put on records shall be 1 year since the base date of the assessment.

　　Article 22 When an enterprise conducts an economic activity corresponding to the assets assessment, the approved or archival assets assessment result that has been approved or put on records shall be used as a frame of reference for pricing. In case the transaction price is lower than 90% of the price in the assessment result, the tread shall be suspended. The tread may not be resumed before it is approved by the original institution that has approved the economic activity.

　　Chapter IV Supervision and Inspection

　　Article 23 The state-owned assets supervision and administration institutions at various levels shall strengthen the supervision and inspection on the assessment of state-owned assets of enterprises, and lay emphasis on the inspection of the establishment and implementation⁴³ of enterprise internal management system for the assessment of state-owned assets, as well as the staffing of assessment managerial personnel. They shall regularly or irregularly make spot checks on the assets assessment projects.

　　Article 24 A spot check made by a state-owned assets supervision and administration institution of the enterprise assets assessment project shall cover:

　　（1） Whether or not the economic activity of an enterprise complies with laws and regulations;

　　（2） Whether or not the scope of assets assessment is line with the scope of the assets as specified in the approval document of the economic activity;

　　（3） Whether or not the enterprise has made a commitment on the authenticity, lawfulness and completeness of the certification document of assets ownership, financial accounting materials and materials on production and operation management;

　　（4） The qualifications of the assets assessment institution and the qualifications of the persons who carry out the assessment;

　　（5） The difference between the book value of assets and the assessment result;

　　（6） The difference between the transaction value in the economic activity and the assessment result;

　　（7） The working paper of the assessment;

　　（8） The reasonableness of the basis for the assessment;

　　（9） The disclosure of important matters and their impact on the assessment results in the assessment report, as well as the discrepancy⁴⁴ between the aforesaid disclosed information and the facts; and

　　（10） Other relevant information.

　　Article 25 A state-owned assets supervision and administration institution at the provincial⁴⁵ level shall, within 30 working days as of the end of each year, report to the state-owned assets supervision and administration institution of the State Council the information about the inspections⁴⁶, spot checks and corresponding disposal.

　　Article 26 The state-owned assets supervision and administration institution shall notify the relevant departments of the spot check result of an assets assessment project.

　　Chapter V Penalty Provisions

　　Article 27 Where an enterprise, in violation of these Measures, is under any of the following circumstances, the state-owned assets supervision and administration institution shall criticize it by circulating a notice and order it to make corrections, and may, where necessary, take a legal action in the people's court for affirming the corresponding economic activity as null and void:

　　（1） Failing to make an assessment that shall be made;

　　（2） Hiring an unqualified assets assessment institution to carry out state-owned assets assessment activities;

　　（3） Providing any false information and materials to the assets assessment institution, or conniving⁴⁷ with the assets assessment institution to cheat and cause the assessment result inconsistent with the facts; or

　　（4） Failing to go through the formalities for examination and approval or archival filing which it shall go through.

　　Article 28 Where an enterprise, during the course of assessment of state-owned assets, violates laws or regulations or uses the assessment report in a foul⁴⁸ manner, the person-in-charge who is directly responsible and other personnel directly liable shall be imposed a sanction. If a crime is constituted, the case shall be transferred to the judicial⁴⁹ organ according to law.

　　Article 29 Where an entrusted⁵¹ assets assessment institution, during the process of assets assessment, violates the relevant regulations, the state-owned assets supervision and administration institution shall notify the industrial administrative department of the relevant information and propose that it punish the assets assessment institution. If the circumstances are serious, it may require the enterprises not to entrust⁵⁰ the assets assessment institution and its parties concerned to assess the state-owned assets any more. If the assets assessment institution is suspected of committing a crime, it shall transfer the case to the judicial organ according to law.

　　Article 30 Where an assets assessment institution is not cooperative in the spot check of the assets assessment project, the state-owned assets supervision and administration may require the relevant enterprise not to entrust the assets assessment institution and its parties concerned to assess the state-owned assets any more.

　　Article 31 Any functionary⁵² of the state-owned assets supervision and administration institutions who violates these Measures and causes any loss to the state-owned assets shall be given a sanction. If he is suspected of committing a crime, he shall be transferred to the judicial organ according to law.

　　Chapter VI Supplementary⁵³ Provisions

　　Article 32 The assets assessment of overseas state-owned assets shall be subject to the relevant regulations.

　　Article 33 These Measures shall be applicable to the state-owned assets assessment of enterprises or public institutions subordinate to entities⁵⁴ in which the government functions have not separated from enterprise management.

　　Article 34 The state-owned assets supervision and administration institutions at the provincial level may, according to these Measures, formulate⁹ working rules for their respective region and shall file them for records with the state-owned assets supervision and administration institution of the State Council.

　　Article 35 These Measures shall go into effect as of September 1, 2005

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