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Decision of the Standing Committee of the National People's Congress on Strengthening the Supervision of the Administration of State-Owned Assets [Effective]
全国人民代表大会常务委员会关于加强国有资产管理情况监督的决定 [现行有效]
【法宝引证码】

Decision of the Standing Committee of the National People's Congress on Strengthening the Supervision of the Administration of State-Owned Assets 

全国人民代表大会常务委员会关于加强国有资产管理情况监督的决定

(Adopted at the 24th Session of the Standing Committee of the Thirteenth National People's Congress on December 26, 2020) (2020年12月26日第十三届全国人民代表大会常务委员会第二十四次会议通过)

This Decision is made in accordance with the Constitution and the relevant laws for the purposes of implementing the decisions and arrangements of the Central Committee of the Communist Party of China on establishing the system of reporting the information on the administration of state-owned assets by the State Council to the Standing Committee of the National People's Congress, strengthening the functions of the National People's Congress in the supervision of state-owned assets, promoting the modernization of the state-owned assets governance system and capability, and maximizing the role of state-owned assets in serving economic and social development, guaranteeing and improving the people's livelihood, protecting the ecology and environment, guaranteeing the economical and efficient performance of duties by state organs and public institutions and other aspects. 为贯彻落实党中央关于建立国务院向全国人大常委会报告国有资产管理情况制度的决策部署,加强人大国有资产监督职能,促进国有资产治理体系和治理能力现代化,更好地发挥国有资产在服务经济社会发展、保障和改善民生、保护生态环境、保障国家机关和事业单位节约高效履职等方面的作用,根据宪法和有关法律,作如下决定:
I. The Standing Committee of the National People's Congress shall, by centering on the decisions and arrangements of the CPC Central Committee on the administration and governance of state-owned assets, focus on overseeing governments' administration of state-owned assets, adhere to supervision in accordance with the law and correct supervision, adhere to all-round coverage and problem orientation, and legally perform the duties of supervision of state-owned assets in a comprehensive and effective manner.   一、全国人大常委会围绕党中央关于国有资产管理和治理决策部署,聚焦监督政府管理国有资产的情况,坚持依法监督、正确监督,坚持全口径、全覆盖,坚持问题导向,依法、全面、有效履行国有资产监督职责。
The Standing Committee of the National People's Congress shall take the annual hearing and deliberation of reports of the State Council on the administration of state-owned assets as the basic means of performing the duties of the National People's Congress in the supervision of state-owned assets, and comprehensively adopt law enforcement inspections, inquiries, questioning, investigations into specific issues and other statutory means of supervision. The Standing Committee of the National People's Congress shall make overall arrangements for the supervision of state-owned assets within the term of office through making the five-year plan for the supervision of state-owned assets, and put the arrangements into practice through making the annual supervision work plan. 全国人大常委会以每年听取和审议国务院关于国有资产管理情况的报告作为履行人大国有资产监督职责的基本方式,并综合运用执法检查、询问、质询、特定问题调查等法定监督方式。全国人大常委会通过制定国有资产监督工作五年规划对届内国有资产监督工作做出统筹安排,通过制定年度监督工作计划具体实施。
II. The State Council shall, in an effective manner, submit annual reports on the administration of state-owned assets by integrating comprehensive reports and special reports. Comprehensive reports on the administration of state-owned assets shall reflect the basic information on all types of state-owned assets and the administration thereof in a comprehensive and accurate manner, and focus on reporting the layout and structure of state-owned economy, furthering of the reform of state-owned enterprises, the allocation and distribution of administrative state-owned assets, endowment, protection and utilization of state-owned natural resource assets, and the safety and utilization efficiency of state-owned assets, prominent problems in the administration of state-owned assets, the information on strengthening the administration of state-owned assets and preventing the loss of state-owned assets, and other information. Special reports shall, in light of the nature of and objectives for the administration of all kinds of state-owned assets and the key contents deliberated by the Standing Committee of the National People's Congress, highlight priorities, reflect the administration of state-owned assets including the state-owned assets of enterprises (excluding financial enterprises), state-owned assets of financial enterprises, administrative state-owned assets and state-owned natural resource assets, administration effects, relevant issues and improvement arrangements.   二、国务院按照综合报告与专项报告相结合的方式,做好年度国有资产管理情况报告工作。国有资产管理情况综合报告要全面、准确反映各类国有资产和管理的基本情况,重点报告国有经济布局和结构、深化国有企业改革、行政事业性国有资产的配置和分布、国有自然资源资产禀赋和保护利用,国有资产安全和使用效率,国有资产管理中的突出问题,加强国有资产管理、防止国有资产流失等情况;专项报告要根据各类国有资产性质和管理目标,结合全国人大常委会审议的重点内容突出报告重点,分别反映企业国有资产(不含金融企业)、金融企业国有资产、行政事业性国有资产、国有自然资源资产等国有资产管理情况、管理成效、相关问题和改进工作安排。
The system of statements on all kinds of state-owned assets shall be improved as an important part of the reports. The information on existing state-owned assets and changes thereof shall be reflected from such aspects as value and in kind according to the nature and characteristics of state-owned assets. The statements on the state-owned assets of enterprises (excluding financial enterprises), the state-owned assets of financial enterprises and administrative state-owned assets shall be detailed to industries, and the relevant statements on central state-owned assets shall be prepared based on enterprises, departments and entities. The evaluation indicator system reflecting the characteristics of administration of different types of state-owned assets shall be established and improved, so as to reflect the administration information and effects in a comprehensive, objective and precise manner. 完善各类国有资产报表体系,作为报告的重要组成部分。根据国有资产性质和特点,从价值和实物等方面,反映国有资产存量情况和变动情况。企业国有资产(不含金融企业)、金融企业国有资产和行政事业性国有资产报表应当细化到行业,中央国有资产相关报表应当分企业、部门和单位编列。建立健全反映不同类别国有资产管理特点的评价指标体系,全面、客观、精准反映管理情况和管理成效。
In order to satisfy the requirements for the reform of administration of state-owned assets, the accounting treatment of state-owned assets shall be regulated in accordance with the unified accounting rules of the state, and the relevant statistical investigation rules shall be developed and improved. The preparation of governments' balance sheets and other accounting statements and balance sheets of natural resource assets shall be accelerated. The recordation of governments' consolidated financial reports based on the accrual basis shall be strengthened, and be connected with the reports on the administration of state-owned assets in an organic manner. 适应国有资产管理改革需要,按照国家统一的会计制度规范国有资产会计处理,制定完善相关统计调查制度。加快编制政府资产负债表等会计报表和自然资源资产负债表。加强以权责发生制为基础的政府综合财务报告备案工作,与国有资产管理情况报告有机衔接。
The audit department of the State Council shall, according to the requirements of the CPC Central Committee, further promote the full coverage of audit, intensify the audit of state-owned assets under the principles of veracity, legality and efficiency according to its statutory duties, prepare a special report on auditing as a sub-report of the annual audit work report on the implementation of the central budget and other financial revenue and expenditures submitted by the State Council to the Standing Committee of the National People's Congress.
......
 国务院审计部门按照党中央要求,深入推进审计全覆盖,按照真实、合法、效益原则,依据法定职责,加大对国有资产的审计力度,形成审计情况专项报告,作为国务院向全国人大常委会提交的年度中央预算执行和其他财政收支的审计工作报告的子报告。
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