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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CHAPTERl11PROCEDURESOFEVALUATIONArti
