| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No. 91) | |
（第91号） |
The Rules on the Evaluation and Management of State Assets are hereby issued and shall come into force as of the date of issuance. | |
现发布《国有资产评估管理办法》，自发布之日起施行。 |
Premier: Li Peng | |
总理 李鹏 |
November 16, 1991 | |
一九九一年十一月十六日 |
RULES ON THE EVALUATION AND MANAGEMENT OF STATE ASSETS | |
国有资产评估管理办法 |
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| CHAPTER I GENERAL PROVISIONS | | 第一章 总则 |
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| Article 1 These Rules are formulated hereby to correctly reflect the magnitude of value of state assets and protect the legitimate rights and interests of the owners, managers, and users. | | 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。 |
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| Article 2 These Rules are applicable to the evaluation of state assets unless unless it has been stipulated otherwise in laws or regulations. | | 第二条 国有资产评估，除法律、法规另有规定外，适用本办法。 |
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| Article 3 Evaluation of assets shall be carried out for the possessor of state assets (hereinafter referred to as the possessor) if the possessor engages in any of the following cases: | | 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： |
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| (1) Auction or transfer of assets; | | （一）资产拍卖、转让； |
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| (2) Merge, sale, affiliation, or corporate operation of enterprise; | | （二）企业兼并、出售、联营、股份经营； |
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| (3) Establishment of equity or cooperative joint venture with overseas companies, enterprises or other economic organizations or individuals; | | （三）与外国公司、企业和其他经济组织或者个人开办中外合资经营企业或者中外合作经营企业； |
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| (4) Liquidation of enterprise; | | （四）企业清算； |
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| (5) Other cases wherein evaluation of assets are necessary as stipulated in relevant state regulations. | | （五）依照国家有关规定需要进行资产评估的其他情形。 |
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| Article 4 Evaluation of assets can be carried out if the possessor engages in any of the following cases and the parties involved think it as necessary: | | 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： |
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| (1) Use of assets as mortgages or other kinds of guarantees; | | （一）资产抵押及其他担保； |
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| (2) Lease of enterprise; | | （二）企业租赁； |
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| (3) Other cases wherein evaluation of assets is necessary. | | （三）需要进行资产评估的其他情形。 |
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| Article 5 Evaluation of state assets on a national basis or in special trades shall be decided upon by the State Council. | | 第五条 全国或者特定行业的国有资产评估，由国务院决定。 |
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| Article 6 State assets to be evaluated shall include fixed assets, current assets, invisible assets, and other forms of assets. | | 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。 |
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| Article 7 Evaluation of state assets shall be carried out according to the principle of truthfulness, scientificity and feasibility and in line with state-set standards, procedures and methods. | | 第七条 国有资产评估应当遵循真实性、科学性、可行性原则，依照国家规定的标准、程序和方法进行评定和估算。 |
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| CHAPTER II ORGANIZATIONAL MANAGEMENT | | 第二章 组织管理 |
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| Article 8 The work of evaluation of state assets shall be put under the management and supervision of administrative departments responsible for the management of state assets according to their limits of power over the management of state assets. | | 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。 |
Organization of evaluation of state assets shall be put under the charge of responsible departments in the line according to the subordination of the possessor. | |
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。 |
Administrative departments in charge of the management of state assets and responsible departments in the line shall not directly engage themselves in the business of evaluation of state assets. | |
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。 |
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| Article 9 Assets evaluation companies, public accounting firms, auditing offices, and financial consulting companies carrying state asset evaluation qualification certificates issued by the State Council or provincial, autonomous regional or municipal people's governments and interim evaluation organizations approved by administrative departments responsible for the management of state assets under the State Council or provincial, autonomous regional or municipal people's governments (hereinafter referred to uniformly as the asset evaluation departments) can engage themselves in the business of evaluation of state assets as entrusted by the possessor. | | 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。 |
Rules governing the management of the asset evaluation departments specified in the preceding clause shall be worked out by administrative departments responsible for the management of state assets under the State Council. | |
前款所列资产评估机构的管理办法，由国务院国有资产管理行政主管部门制定。 |
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| Article 10 When entrusting evaluation of assets to the asset evaluation departments, the possessor shall provide these departments with true information and reference materials. The asset evaluation departments shall keep secret the information and reference materials provided by the possessor. | | 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。 |
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| Article 11 The asset evaluation departments shall render paid services when they engage in evaluation of assets. Rules governing the charging of fees for asset evaluation shall be worked out by administrative departments responsible for the management of state assets under the State Council together with financial and price departments. | | 第十一条 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。 |
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| CHAPTER III PROCEDURES OF EVALUATION | | 第三章 评估程序 |
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| Article 12 Evaluation of state assets shall be carried out according to the following procedures: | | 第十二条 国有资产评估按照下列程序进行： |
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| (1) Application for evaluation; | | （一）申请立项； |
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| (2) Checking out of assets; | | （二）资产清查； |
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| (3)Assessment and estimation; | | （三）评定估算； |
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| (4) Verification and confirmation. | | （四）验证确认。 |
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Article 13 The possessor that carries out evaluation of assets according to stipulations in Article 3 and Article 4 of these Rules shall, after passing examination by and winning approval from responsible departments, submit asset evaluation applications to administrative departments responsible for the management of state assets at the same level and attach to these applications catalogues of assets, relevant accounting statements, and other reference materials.
．．．．．． | | 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。
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