Measures for the Fiscal Supervision and Administration of the Asset Appraisal Industry | | 资产评估行业财政监督管理办法 |
| (Promulgated by Order No. 86 of the Ministry of Finance on April 21, 2017 and amended according to the Decision of the Ministry of Finance to Amend Two Departmental Rules including the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms on January 2, 2019) | | （2017年4月21日财政部令第86号公布 根据2019年1月2日《财政部关于修改＜会计师事务所执业许可和监督管理办法＞等2部部门规章的决定》修改） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 These Measures are developed for purposes of enhancing the fiscal supervision and administration of the asset appraisal industry and promoting the sound development of the industry, under the Asset Appraisal Law of the People's Republic of China (hereinafter referred to as “Asset Appraisal Law”) and other laws, administrative regulations and the relevant provisions issued by the State Council. | | 第一条 为了加强资产评估行业财政监督管理，促进资产评估行业健康发展，根据《中华人民共和国资产评估法》（以下简称资产评估法）等法律、行政法规和国务院的有关规定，制定本办法。 |
| Article 2 These Measures apply to the specialized service provided by an asset appraisal institution and its specialized asset appraisal personnel, upon entrustment, to assess and estimate an asset, a combination of assets, value of an enterprise, financial rights and interests, damage to assets or any other economic rights and interests and to issue an asset appraisal report and the supervision and administration of the asset appraisal industry by a finance department. | | 第二条 资产评估机构及其资产评估专业人员根据委托对单项资产、资产组合、企业价值、金融权益、资产损失或者其他经济权益进行评定、估算，并出具资产评估报告的专业服务行为和财政部门对资产评估行业实施监督管理，适用本办法。 |
| Where an asset appraisal institution and its specialized asset appraisal personnel conduct the business as mentioned in the preceding paragraph which is subject to the administration of any other competent appraisal department under any law, administrative regulation or the provisions issued by the State Council, such law, administrative regulation or provisions shall prevail. | | 资产评估机构及其资产评估专业人员从事前款规定业务，涉及法律、行政法规和国务院规定由其他评估行政管理部门管理的，按照其他有关规定执行。 |
| Article 3 Where a matter pertaining to state-owned assets, public interest or otherwise is statutory asset appraisal business specified in Article 2 of these Measures and of which the appraisal is required under any law or administrative regulation (hereinafter referred to as “statutory asset appraisal business”), the principal shall, according to the Asset Appraisal Law, relevant laws and administrative regulations, entrust an asset appraisal institution with the appraisal. | | 第三条 涉及国有资产或者公共利益等事项，属于本办法第二条规定范围有法律、行政法规规定需要评估的法定资产评估业务（以下简称“法定资产评估业务”），委托人应当按照资产评估法和有关法律、行政法规的规定，委托资产评估机构进行评估。 |
| Article 4 The supervision and administration of the asset appraisal industry by a finance department shall be subject to the principle of a combination of administrative supervision, industrial self-discipline and independent management of institutions. | | 第四条 财政部门对资产评估行业的监督管理，实行行政监管、行业自律与机构自主管理相结合的原则。 |
| Article 5 The Ministry of Finance shall be responsible for overall arrangements for the supervision and administration of the asset appraisal industry across the country by finance departments, development of relevant measures for supervision and administration and basic rules for asset appraisal, and guidance to and supervision of the supervision and administration by local finance departments. | | 第五条 财政部负责统筹财政部门对全国资产评估行业的监督管理，制定有关监督管理办法和资产评估基本准则，指导和督促地方财政部门实施监督管理。 |
| The Ministry of Finance shall be responsible for the supervision and administration of asset appraisal institutions which conduct asset appraisal business relating to securities and futures. | | 财政部门对资产评估机构从事证券期货相关资产评估业务实施的监督管理，由财政部负责。 |
| Article 6 The finance department (bureau) of each province, autonomous region, municipality directly under the Central Government or city under separate state planning (hereinafter referred to as “provincial-level finance department”) shall be responsible for the supervision and administration of the asset appraisal industry within its administrative region. | | 第六条 各省、自治区、直辖市、计划单列市财政厅（局）（以下简称省级财政部门）负责对本行政区域内资产评估行业实施监督管理。 |
| Article 7 The China Appraisal Society shall be responsible for the self-discipline administration of the asset appraisal industry across the country under the law, administrative regulations, these Measures and its bylaw. | | 第七条 中国资产评估协会依照法律、行政法规、本办法和其协会章程的规定，负责全国资产评估行业的自律管理。 |
| A local appraisal society shall be responsible for the self-discipline administration of the local asset appraisal industry under the law, regulations, these Measures and its bylaw. | | 地方资产评估协会依照法律、法规、本办法和其协会章程的规定，负责本地区资产评估行业的自律管理。 |
| Article 8 Subject to Article 16 of these Measures, an asset appraisal institution shall conduct asset appraisal business, in accordance with the law, without the restriction of any administrative region or industry or illegal intervention of any organization or individual. | | 第八条 资产评估机构从事资产评估业务，除本办法第十六条规定外，依法不受行政区域、行业限制，任何组织或者个人不得非法干预。 |
| Chapter II Specialized Appraisal Personnel | | 第二章 资产评估专业人员 |
| Article 9 Specialized appraisal personnel shall include asset appraisers (including jewelry appraisers, and the same applies below) and other asset appraisal professionals with specialized asset appraisal knowledge and practical experience. | | 第九条 资产评估专业人员包括资产评估师（含珠宝评估专业，下同）和具有资产评估专业知识及实践经验的其他资产评估从业人员。 |
| “Asset appraisers” means specialized asset appraisal personnel who passed the unified national asset appraiser qualification exam organized and implemented by the China Appraisal Society. | | 资产评估师是指通过中国资产评估协会组织实施的资产评估师资格全国统一考试的资产评估专业人员。 |
| Other asset appraisal professionals who conduct the asset appraisal business set forth in Article 2 of these Measures shall be subject to the supervision and administration of finance departments. Their specialized asset appraisal knowledge and practical experience required except for statutory asset appraisal business shall be assessed and certificated by asset appraisal institution alone. | | 其他资产评估从业人员从事本办法第二条规定的资产评估业务，应当接受财政部门的监管。除从事法定资产评估业务外，其所需的资产评估专业知识及实践经验，由资产评估机构自主评价认定。 |
| Where an appraiser in any other specialized field administered by any other competent appraisal department conducts the asset appraisal business as mentioned in Article 2 of these Measures, paragraph 3 of this Article shall apply. | | 由其他评估行政管理部门管理的其他专业领域评估师从事本办法第二条规定的资产评估业务，按照本条第三款规定执行。 |
| Article 10 A member of specialized asset appraisal personnel that conducts asset appraisal business shall join an asset appraisal institution and may conduct the business only in one asset appraisal institution. | | 第十条 资产评估专业人员从事资产评估业务，应当加入资产评估机构，并且只能在一个资产评估机构从事业务。 |
| A member of specialized asset appraisal personnel shall enter into a labor contract with an asset appraisal institution, establish a social security contribution relationship, and undergo formalities for personnel archives deposit according to the relevant provisions issued by the state. | | 资产评估专业人员应当与资产评估机构签订劳动合同，建立社会保险缴纳关系，按照国家有关规定办理人事档案存放手续。 |
| Article 11 Specialized asset appraisal personnel who conduct asset appraisal business shall observe the law, administrative regulations and these Measures, carry out the code of asset appraisal and all the rules and systems of asset appraisal institutions, and sign asset appraisal reports in accordance with the law and shall not sign any asset appraisal report on business which is not undertaken by them personally or with a major omission. | | 第十一条 资产评估专业人员从事资产评估业务，应当遵守法律、行政法规和本办法的规定，执行资产评估准则及资产评估机构的各项规章制度，依法签署资产评估报告，不得签署本人未承办业务的资产评估报告或者有重大遗漏的资产评估报告。 |
| A person who has no qualification of asset appraisers shall not sign an asset appraisal report on statutory asset appraisal business, and an asset appraisal report on statutory asset appraisal business so signed shall be null and void. | | 未取得资产评估师资格的人员，不得签署法定资产评估业务资产评估报告，其签署的法定资产评估业务资产评估报告无效。 |
| Article 12 A member of specialized asset appraisal personnel shall accept the self-discipline administration of an asset appraisal society and the independent administration of the asset appraisal institution he works with and shall not conduct any activity detrimental to the lawful interests of the asset appraisal institution. | | 第十二条 资产评估专业人员应当接受资产评估协会的自律管理和所在资产评估机构的自主管理，不得从事损害资产评估机构合法利益的活动。 |
| A member of specialized asset appraisal personnel, upon joining an asset appraisal society, shall equally enjoy the rights prescribed in the bylaw of the society and perform the obligations specified in the bylaw. | | 加入资产评估协会的资产评估专业人员，平等享有章程规定的权利，履行章程规定的义务。 |
| Chapter III Asset Appraisal Institutions | | 第三章 资产评估机构 |
| Section 1 Independent Administration of Institutions | | 第一节 机构自主管理 |
| Article 13 An asset appraisal institution shall be in the form of partnership or corporate in accordance with the law and meet the conditions set out in Article 15 of the Asset Appraisal Law. | | 第十三条 资产评估机构应当依法采用合伙或者公司形式，并符合资产评估法第十五条规定的条件。 |
| An asset appraisal institution which fails to meet the conditions as specified in Article 15 of the Asset Appraisal Law shall not undertake asset appraisal business. | | 不符合资产评估法第十五条规定条件的资产评估机构不得承接资产评估业务。 |
| Article 14 An asset appraisal institution which conducts asset appraisal business shall observe the code of asset appraisal, satisfy the procedures for asset appraisal, enhance internal review, and strictly control practicing risks. | | 第十四条 资产评估机构从事资产评估业务，应当遵守资产评估准则，履行资产评估程序，加强内部审核，严格控制执业风险。 |
| An asset appraisal institution which conducts statutory asset appraisal business shall designate at least two asset appraisers to undertake the business. An asset appraisal institution which fails to meet the condition of more than two asset appraisers shall not conduct statutory asset appraisal business. | | 资产评估机构开展法定资产评估业务，应当指定至少两名资产评估师承办。不具备两名以上资产评估师条件的资产评估机构，不得开展法定资产评估业务。 |
| Article 15 An asset appraisal report on statutory asset appraisal business shall be signed by more than two asset appraisers undertaking the business and sealed by the asset appraisal institution upon satisfaction of internal procedures, and the asset appraisal institution and asset appraisers who put their signatures shall be liable in accordance with the law. | | 第十五条 法定资产评估业务资产评估报告应当由两名以上承办业务的资产评估师签署，并履行内部程序后加盖资产评估机构印章，资产评估机构及签字资产评估师依法承担责任。 |
| Article 16 An asset appraisal institution shall abide by the independence principle and requirements for withdrawal in asset appraisal business as set forth by the code of asset appraisal and shall not accept business in an interest relationship with any of its partners or shareholders. | | 第十六条 资产评估机构应当遵守独立性原则和资产评估准则规定的资产评估业务回避要求，不得受理与其合伙人或者股东存在利害关系的业务。 |
| Article 17 An asset appraisal institution shall establish and improve a quality control system and internal management systems. In particular, the internal management systems shall include the asset appraisal business management system, business archives management system, personnel management system, continuing education system and financial management system, among others. | | 第十七条 资产评估机构应当建立健全质量控制制度和内部管理制度。其中，内部管理制度包括资产评估业务管理制度、业务档案管理制度、人事管理制度、继续教育制度、财务管理制度等。 |
| Article 18 An asset appraisal institution shall appoint one of its partners or shareholders who has obtained the qualification of asset appraisers to be responsible for practicing quality control. | | 第十八条 资产评估机构应当指定一名取得资产评估师资格的本机构合伙人或者股东专门负责执业质量控制。 |
| Article 19 An asset appraisal institution shall, based on business needs, establish an occupational risk fund management system or voluntarily purchase occupational liability insurance and improve the risk prevention mechanism. | | 第十九条 资产评估机构根据业务需要建立职业风险基金管理制度，或者自愿购买职业责任保险，完善职业风险防范机制。 |
| An asset appraisal institution which has established an occupational risk fund management system shall withdraw, manage and use the occupational risk fund according to the specific provisions issued by the Ministry of Finance. | | 资产评估机构建立职业风险基金管理制度的，按照财政部的具体规定提取、管理和使用职业风险基金。 |
| Article 20 An asset appraisal institution developing as a group shall uniformly manage the established branches or apply a unified policy to group members, in the aspects such as quality control, internal management, customer service, enterprise image and information technology. | | 第二十条 实行集团化发展的资产评估机构，应当在质量控制、内部管理、客户服务、企业形象、信息化等方面，对设立的分支机构实行统一管理，或者对集团成员实行统一政策。 |
| A branch shall, with the authorization of the asset appraisal institution, conduct asset appraisal business in accordance with the law and issue asset appraisal reports in the name of asset appraisal institution. | | 分支机构应当在资产评估机构授权范围内，依法从事资产评估业务，并以资产评估机构的名义出具资产评估报告。 |
| Article 21 An asset appraisal institution or a branch, upon joining an asset appraisal society, shall equally enjoy the rights prescribed in the bylaw of the society and perform the obligations specified in the bylaw. | | 第二十一条 资产评估机构和分支机构加入资产评估协会，平等享有章程规定的权利，履行章程规定的义务。 |
| Article 22 An asset appraisal institution or a branch shall, before March 31 each year, submit the following documents to the asset appraisal society it has joined: | | 第二十二条 资产评估机构和分支机构应当在每年3月31日之前，分别向所加入的资产评估协会报送下列材料： |
| (1) Basic information of the asset appraisal institution or the branch. | | （一）资产评估机构或分支机构基本情况； |
| (2) Major information of the asset appraisal projects from the previous year. | | （二）上年度资产评估项目重要信息； |
| (3) The information that the asset appraisal institution established the occupational risk fund or purchased occupational liability insurance. In the case of purchase of occupational liability insurance, the information on the occupational liability insurance policy shall be provided. | | （三）资产评估机构建立职业风险基金或者购买职业责任保险情况。购买职业责任保险的，应当提供职业责任保险保单信息。 |
| Section 2 Filing Administration of Institutions | | 第二节 机构备案管理 |
| Article 23 A provincial-level finance department shall be responsible for the filing administration of the local asset appraisal institutions and branches. | | 第二十三条 省级财政部门负责本地区资产评估机构和分支机构的备案管理。 |
| Article 24 An asset appraisal institution shall, within 30 days after obtaining the business license, undergo recordation formalities at the local provincial public finance department through the recordation information management system and submit the following materials: | | 第二十四条 资产评估机构应当自领取营业执照之日起30日内，通过备案信息管理系统向所在地省级财政部门备案，提交下列材料： |
| (a) Recordation form of the asset appraisal institution. | | （一）资产评估机构备案表； |
| (b) Uniform social credit code. | | （二）统一社会信用代码； |
| (c) The basic information of partners or shareholders, and partners who execute partnership affairs or legal representative of the asset appraisal institution, such as three or more years of work experience and the information on penalties received in the last three years. | | （三）资产评估机构合伙人或者股东以及执行合伙事务的合伙人或者法定代表人三年以上从业经历、最近三年接受处罚信息等基本情况； |
| (d) The information of asset appraisers, appraisers in other specialized fields and other asset appraisal personnel working at the institution. | | （四）在该机构从业的资产评估师、其他专业领域的评估师和其他资产评估从业人员情况； |
| (e) The quality control rules and internal management rules of the asset appraisal institution. | | （五）资产评估机构质量控制制度和内部管理制度。 |
| Article 25 Where the filing information of an asset appraisal institution is incomplete or a filing document lacks conformity with the requirements, the provincial-level finance department shall, within five working days upon receiving the filing documents, give a one-off notice of all the documents required to be supplemented together with guidance. The asset appraisal institution shall provide supplements as required within 15 working days. In the case of failure to provide a supplement within the specified period, the filing shall be deemed to never be made. | | 第二十五条 资产评估机构的备案信息不齐全或者备案材料不符合要求的，省级财政部门应当在接到备案材料5个工作日内一次性告知需要补正的全部内容，并给予指导。资产评估机构应当根据要求，在15个工作日内补正。逾期不补正的，视同未备案。 |
| Article 26 Where the filing documents are complete and meet requirements, the provincial-level finance department shall complete the filing upon receipt of the filing documents and publicly disclose the following information in coded official letter within 20 working days: | | 第二十六条 备案材料完备且符合要求的，省级财政部门收齐备案材料即完成备案，并在20个工作日内将下列信息以公函编号向社会公开： |
| (1) Name and form of organization of the asset appraisal institution. | | （一）资产评估机构名称及组织形式； |
| (2) The basic information of the partners or shareholders of the asset appraisal institution. | | （二）资产评估机构的合伙人或者股东的基本情况； |
| (3) Partners who execute partnership matters or legal representative of the asset appraisal institution. | | （三）资产评估机构执行合伙事务的合伙人或者法定代表人； |
| (4) The filed basic information of the specialized asset appraisal personnel. | | （四）申报的资产评估专业人员基本情况。 |
| The provincial-level finance department shall, before the public disclosure, request the relevant asset appraisal society to verify the information of the asset appraisers filed by the asset appraisal institution. | | 对于资产评估机构申报的资产评估师信息，省级财政部门应当在公开前向有关资产评估协会核实。 |
Article 27 An asset appraisal institution which forms a branch shall, by reference to the provisions of Article 24 through Article 26 of these Measures, undergo recordation formalities at the provincial public finance department at the place where its branch is located and submit the following materials:
．．．．．． | | 第二十七条 资产评估机构设立分支机构的，应当比照本办法第二十四条至第二十六条的规定，由资产评估机构向其分支机构所在地省级财政部门备案，提交下列材料： |
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