| Order of the National Development and Reform Commission | | 国家发展和改革委员会令 |
| (No. 8) | | （第8号） |
| The Measures for the Supervision and Examination of the Government-fixed Costs, as deliberated and adopted at the Director's Executive Meeting of the National Development and Reform Commission, are hereby issued and shall come into force on January 1, 2018. | | 《政府制定价格成本监审办法》已经国家发展和改革委员会主任办公会讨论通过，现予发布，自2018年1月1日起施行。 |
| Director: He Lifeng | | 主任：何立峰 |
| October 30, 2017 | | 2017年10月30日 |
| Measures for the Supervision and Examination of the Government-fixed Costs | | 政府制定价格成本监审办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of strengthening the cost control of the goods and services whose prices are fixed by the government, regulating the supervision and examination of the government-fixed costs, and improving the scientificity of the government's price decision-making, these Measures are developed according to the Price Law of the People's Republic of China and other relevant laws and regulations. | | 第一条 为加强对政府制定价格商品和服务的成本监管，规范政府制定价格成本监审行为，提高政府价格决策科学性，根据《中华人民共和国价格法》和有关法律法规规定，制定本办法。 |
| Article 2 Cost supervision and examination during the process that the competent price department of the State Council and the relevant departments, the competent price departments of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government and relevant departments, and the people's governments of the cities and counties authorized by the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the “pricing authorities”) fix or adjust the prices of goods and services (hereinafter referred to as “pricing”) according to the law shall be governed by these Measures. | | 第二条 国务院价格主管部门及有关部门，省、自治区、直辖市人民政府价格主管部门及有关部门，和经省、自治区、直辖市人民政府授权的市、县人民政府（以下简称定价机关）依法制定或者调整商品和服务价格（以下简称制定价格）过程中的成本监审行为，适用本办法。 |
| Article 3 For the purpose of these Measures, “cost supervision and examination” means that the pricing authorities verify the government-fixed costs through examining the costs of operators (hereinafter referred to as “pricing costs”), which is an important procedure for government pricing and an important content for price supervision. | | 第三条 本办法所称成本监审是指定价机关通过审核经营者成本，核定政府制定价格成本（以下简称定价成本）的行为，是政府制定价格的重要程序，是价格监管的重要内容。 |
| For the purpose of these Measures, “pricing costs” means the reasonable expenses of the goods or services that are manufactured and operated by operators verified by the pricing authorities or for which the pricing authorities provide government-fixed prices, which is the basis for government pricing. | | 本办法所称定价成本，是指定价机关核定的经营者生产经营或者提供政府制定价格的商品或者服务的合理费用支出，是政府制定价格的基本依据。 |
| Article 4 The pricing authorities at all levels shall be responsible for organizing and implementing the cost supervision and examination within the scope of the same-level pricing power, fulfill the primary responsibilities, and be responsible for the conclusions of cost supervision and examination. | | 第四条 各级定价机关负责组织实施本级定价权限范围内的成本监审，履行主体责任，对成本监审结论负责。 |
| Article 5 Cost supervision and examination projects shall be subject to catalogue management. The cost supervision and examination catalogue shall be determined by the competent price department of the State Council and the competent price departments of the provinces, autonomous regions and municipalities directly under the Central Government respectively according to the pricing catalogues of the central government and local governments, and be announced to the public in a timely manner. | | 第五条 成本监审项目实行目录管理。成本监审目录由国务院价格主管部门和省、自治区、直辖市人民政府价格主管部门分别依据中央和地方定价目录确定，并及时向社会公布。 |
| The natural monopoly links and the key public utilities and public welfare services priced according to the costs shall be included in the cost supervision and examination catalogue. The cost supervision and examination catalogue shall be adjusted at appropriate time according to the revisions of the catalogue of government pricing and price supervision needs. | | 自然垄断环节以及依成本定价的重要公用事业和公益性服务应当列入成本监审目录。成本监审目录应当根据政府定价目录修订情况和价格监管需要适时调整。 |
| Goods and services listed in the cost supervision and examination catalogue shall not be priced without cost supervision and examination, unless their operators have not been officially opened or have been opened for less than one fiscal year. | | 列入成本监审目录的商品和服务，未经成本监审的，不得制定价格，没有正式营业或者营业不满一个会计年度的除外。 |
| Article 6 Cost supervision and examination shall be conducted under the principles of impartiality, openness, scientificity, specification and efficiency. | | 第六条 成本监审应当遵循公正、公开、科学、规范、效率的原则。 |
| Article 7 Cost supervision and examination shall include two forms of supervision and examination prior to pricing and regular supervision and examination. | | 第七条 成本监审包括制定价格前监审和定期监审两种形式。 |
| The cost supervision and examination catalogue shall specify the supervision and examination forms for different goods and services and the intervals between regular supervision and examination, and the interval between regular supervision and examination shall not be less than one year. | | 成本监审目录中应当明确不同商品和服务的监审形式以及定期监审的间隔周期，定期监审的间隔周期不得少于一年。 |
| Article 8 The pricing authorities shall, in principle, implement cost supervision and examination over all operators manufacturing and dealing with the same kind of goods or providing the same services. Where there are numerous operators, a certain number of representative operators may be selected for implementing cost supervision and examination. | | 第八条 定价机关原则上应当对生产经营同种商品或者提供同种服务的所有经营者实施成本监审。经营者数量众多的，可以选取一定数量的有代表性的经营者实施成本监审。 |
| Article 9 The competent price department of the State Council, the competent price departments of the provinces, autonomous regions and municipalities directly under the Central Government and the relevant departments shall, according to the reality of the different goods and services, develop the measures for the supervision and examination of the pricing costs of specific goods and services. | | 第九条 国务院价格主管部门及有关部门，省、自治区、直辖市人民政府价格主管部门及有关部门可以根据不同商品和服务的实际情况，制定具体商品和服务的定价成本监审办法。 |
| Article 10 The pricing authorities may, according to the work needs, entrust the competent price departments or relevant departments to carry out some work of cost supervision and examination, and may, through government procurement of services and other methods, entrust or hire professional institutions or personnel to participate in the cost supervision and examination work. Where professional institutions or personnel are entrusted or hired through government procurement of services and other methods, contracts shall be entered into, to specify the work contents and relevant responsibilities. | | 第十条 定价机关根据工作需要，可以委托价格主管部门或者有关部门开展成本监审部分工作，也可以通过政府购买服务等方式，委托或聘请专业机构或者人员参与成本监审工作。以政府购买服务等方式委托或聘请的，应当签订合同，明确工作内容及相关责任。 |
| Article 11 Operators shall establish and improve the cost accounting system, completely and accurately record and separately calculate and determine the manufacturing and operating costs and revenue of goods or services. | | 第十一条 经营者应当建立健全成本核算制度，完整准确记录并单独核算定价商品或者服务的生产经营成本和收入。 |
| Article 12 The pricing authorities shall gradually establish and improve the cost information disclosure system, operators shall disclose the costs in accordance with the provisions issued by the pricing authorities, and the conclusions of cost supervision and examination shall be disclosed for the prices fixed by pricing authorities. | | 第十二条 定价机关应当逐步建立健全成本信息公开制度，经营者应当按照定价机关的规定公开成本，定价机关制定价格应当公开成本监审结论。 |
| Chapter II Cost Supervision and Examination Procedures | | 第二章 成本监审程序 |
| Article 13 Cost supervision and examination shall perform such procedures as written notification, preliminary review of materials, on-site verification, notification of opinions and issuance of reports. | | 第十三条 成本监审应当履行书面通知、资料初审、实地审核、意见告知、出具报告等程序。 |
| Article 14 To implement cost supervision and examination, the pricing authorities shall notify the relevant operators in writing, specify the scope of cost supervision and examination, the supervision and examination form and the supervision and examination period (accounting years and periods of cost verification), materials required to be provided, requirements for on-site verification and other contents. | | 第十四条 定价机关实施成本监审，应当书面通知有关经营者，明确成本监审范围、监审形式、监审期间（成本审核会计年度期间），以及需要提供的资料和进行实地审核的要求等内容。 |
| Article 15 An operator shall, within 20 working days of the receipt of a written notice, provide the materials required for the cost supervision and examination of the relevant goods or services (hereinafter referred to as the “cost materials”) and assume liability for the authenticity, legitimacy and completeness of the cost materials provided. The cost materials shall include the following contents: | | 第十五条 经营者应当自收到书面通知之日起 20 个工作日内提供相关商品或者服务成本监审所需资料（以下简称成本资料），并对所提供成本资料的真实性、合法性、完整性负责。成本资料应当包括下列内容： |
| (1) the cost statements calculated and entered according to the forms required and specified by the pricing authorities, the calculation methods of the main cost items, apportion methods of costs and expenses and their relevant basis; | | （一）按照定价机关要求和规定表式核算填报的成本报表，主要成本项目的核算方法、成本费用分摊方法及其相关依据； |
| (2) the annual financial statements audited by the accounting firm or verified by the relevant government departments; | | （二）经会计师事务所审计或者政府有关部门审核的年度财务报告； |
| (3) the production volume, sales volume, service volume and relevant statistical statements; and | | （三）生产量、销售量、服务量以及相关的统计报表； |
| (4) other materials required for cost supervision and examination. | | （四）成本监审所需的其他资料。 |
Article 16 A pricing authority shall, within 10 working days of the receipt of the cost materials submitted by an operator, preliminarily review the completeness of the materials, and request the operator to make supplements within the prescribed time limit, if the materials are incomplete.
．．．．．． | | 第十六条 定价机关应当自收到经营者报送成本资料之日起10个工作日内对其完整性进行初审，资料不完整的，应当要求经营者限期补充。
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