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| Internal Accounting Control Criteria - External Investment (for Trial Implementation) | | 内部会计控制规范－－对外投资(试行) |
(No. 6 [2004] of the Ministry of Finance, August 19, 2004) | |
（财会[2004]6号 2004年8月19日） |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 The present Criteria are formulated in accordance with the "Accounting Law of the People's Republic of China", the "Internal Accounting Control Criteria --- Basic Criteria (for Trial Implementation)" as well as other laws and regulations for the purpose of strengthening the entities' internal control of their respective external investments, regulating their external investment activities, preventing their external investment risks, guaranteeing the safety of their external investment, and increasing their benefits from external investment. | | 第一条 为了加强单位对外投资的内部控制，规范对外投资行为，防范对外投资风险，保证对外投资的安全，提高对外投资的效益，根据《中华人民共和国会计法》和《内部会计控制规范－－基本规范（试行）》等法律法规，制定本规范。 |
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| Article 2 The present Criteria shall apply to companies, enterprises, and other entities with long-term external investment business (hereinafter uniformly referred to as entities), and may be used for reference for the internal control of short-term external investment business. | | 第二条 本规范适用于公司、企业和有对外长期投资业务的其他单位（以下统称单位）。对外短期投资业务的内部控制可参照执行。 |
Where there are otherwise different provisions in any relevant law or regulation of the state on entity external investment business, such provisions shall apply. | |
国家有关法律法规对单位对外投资业务另有规定的，从其规定。 |
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| Article 3 The relevant department of the State Council may, in accordance with the relevant laws and regulations of the state as well as the present Criteria, formulate the provisions applicable within the department or sector on internal control of external investment. | | 第三条 国务院有关部门可以根据国家有关法律法规和本规范，制定本部门或本系统的对外投资内部控制规定。 |
Each entity shall, in accordance with the relevant laws and regulations of the state as well as the present Criteria, and in light of the relevant departmental or industrial provisions on the internal control of external investment, establish rules on the internal control of external investment which are suitable for its business features and management requirements, and clarify the control methods, measures and procedures for decision-making, implementation, and disposal etc. of its external investment. | |
各单位应当根据国家有关法律法规和本规范，结合部门或系统的对外投资内部控制规定，建立适合本单位业务特点和管理要求的对外投资内部控制制度，明确对外投资决策、执行、处置等环节的控制方法、措施和程序。 |
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| Article 4 The person-in-charge of an entity shall be responsible for the establishment, improvement and effective implementation of the internal control of the entity's external investment. | | 第四条 单位负责人对本单位对外投资内部控制的建立健全和有效实施负责。 |
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| Chapter II Division of Work and Approval Authorization | | 第二章 岗位分工与授权批准 |
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| Article 5 An entity shall establish a position-related responsibility system for the external investment business, clarify the duties and powers of relevant departments and positions, and guarantee the incompatible positions for the external investment business to be separated from, restricted and supervised by, each other. | | 第五条 单位应当建立对外投资业务的岗位责任制，明确相关部门和岗位的职责、权限，确保办理对外投资业务的不相容岗位相互分离、制约和监督。 |
The incompatible positions for external investment shall at least include: | |
对外投资不相容岗位至少包括： |
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| (1) project feasibility study of external investment, and the evaluation thereof; | | （一）对外投资项目可行性研究与评估； |
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| (2) external investment decision-making, and the implementation thereof; and | | （二）对外投资的决策与执行； |
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| (3) examination and approval of the disposal of external investment, and the implementation thereof. | | （三）对外投资处置的审批与执行。 |
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| Article 6 An entity's relevant staff who handle external investment business shall have good occupational ethics, and have the professional knowledge in respect of finance, investment, accounting, and law, etc. | | 第六条 单位办理对外投资业务的相关人员应当具备良好的职业道德，掌握金融、投资、财会、法律等方面的专业知识。 |
An entity may, as the case may be, shift the positions of the external investment business handlers at regular intervals. | |
单位对办理对外投资业务的人员，可以根据具体情况定期进行岗位轮换。 |
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| Article 7 An entity shall establish an system on approval authorization for the external investment business, clarify the methods of and procedures for approval authorization, and relevant controlling measures as well, and shall prescribe the powers and responsibilities of the approver, and the scope of duties of and work requirements for the handler. | | 第七条 单位应当建立对外投资业务授权批准制度，明确授权批准的方式、程序和相关控制措施，规定审批人的权限、责任以及经办人的职责范围和工作要求。 |
Any department or person is strictly prohibited to handle external investment business without authorization. | |
严禁未经授权的部门或人员办理对外投资业务。 |
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| Article 8 An approver shall, in accordance with the system on approval authorization of external investment, make examination and approval within the authorized scope of powers, instead of going beyond the said scope. | | 第八条 审批人应当根据对外投资授权审批制度的规定，在授权范围内进行审批，不得超越权限审批。 |
A handler shall, within the scope of its duties, handle the external investment business according to the approval opinions of the approver. He shall have the right to refuse to handle the external investment business approved by the approver in excess of the authorized scope of powers, and shall timely report to the approver's authorizing department. | |
经办人应当在职责范围内，按照审批人的批准意见办理对外投资业务。对于审批人超越授权范围审批的对外投资业务，经办人有权拒绝办理，并及时向审批人的上级授权部门报告。 |
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| Article 9 An entity shall establish a liability system for external investment. The departments and persons that make faulty major decisions on external investment, fail to go through the collective examination and approval procedures, or refuse to follow the provisions to implement the external investment business, shall be subject to liabilities accordingly. | | 第九条 单位应当建立对外投资责任追究制度，对在对外投资中出现重大决策失误、未履行集体审批程序和不按规定执行对外投资业务的部门及人员，应当追究相应的责任。 |
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Article 10 An entity shall formulate the workflow for different items of external investment business, clarify the internal control requirements for each stage, establish corresponding records and vouchers to truthfully record the implementation of the business at each stage, and strengthen internal audit as well, so as to ensure the external investment to be controlled effectively during the whole process.
．．．．．． | | 第十条 单位应当根据不同的对外投资业务制定相应的业务流程，明确各环节的控制要求，设置相应的记录或凭证，如实记载各环节业务的开展情况，加强内部审计，确保对外投资全过程得到有效控制。
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