能源部关于印发《电力系统法律事务工作暂行规定》的通知

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建设部 对外贸易经济合作部


中华人民共和国建设部
中华人民共和国对外贸易经济合作部
令

第114号


《外商投资建设工程设计企业管理规定》已经2002年9月9日建设部第63次常务会议和2002年9月17日对外贸易经济合作部第10次部长办公会议审议通过，现予发布，自2002年12月1日起施行。



建设部部长 汪光焘
对外贸易经济合作部部长 石广生
二○○二年九月二十七日



外商投资建设工程设计企业管理规定


第一条 为进一步扩大对外开放,规范对外商投资建设工程设计企业的管理,根据《中华人民共和国建筑法》、《中华人民共和国中外合资经营企业法》、《中华人民共和国中外合作经营企业法》、《中华人民共和国外资企业法》、《建设工程质量管理条例》、《建设工程勘察设计管理条例》等法律、行政法规,制定本规定。

第二条 在中华人民共和国境内设立外商投资建设工程设计企业,申请建设工程设计企业资质,实施对外商投资建设工程设计企业监督管理,适用本规定。

本规定所称外商投资建设工程设计企业,是指根据中国法律、法规的规定,在中华人民共和国境内投资设立的外资建设工程设计企业、中外合资经营建设工程设计企业以及中外合作经营建设工程设计企业。

第三条 外国投资者在中华人民共和国境内设立外商投资建设工程设计企业,并从事建设工程设计活动,应当依法取得对外贸易经济行政主管部门颁发的外商投资企业批准证书,在国家工商行政管理总局或者其授权的地方工商行政管理局注册登记,并取得建设行政主管部门颁发的建设工程设计企业资质证书。

第四条 外商投资建设工程设计企业在中华人民共和国境内从事建设工程设计活动,应当遵守中国的法律、法规、规章。

外商投资建设工程设计企业在中华人民共和国境内的合法经营活动及合法权益受中国法律、法规、规章的保护。

第五条 国务院对外贸易经济合作行政主管部门负责外商投资建设工程设计企业设立的管理工作；国务院建设行政主管部门负责外商投资建设工程设计企业资质的管理工作。

省、自治区、直辖市人民政府对外贸易经济行政主管部门在授权范围内负责外商投资建设工程设计企业设立的管理工作；省、自治区、直辖市人民政府建设行政主管部门按照本规定负责本行政区域内的外商投资建设工程设计企业资质的管理工作。

第六条 外商投资建设工程设计企业设立与资质的申请和审批,实行分级、分类管理。

申请设立建筑工程设计甲级资质及其他建设工程设计甲、乙级资质外商投资建设工程设计企业的,其设立由国务院对外贸易经济行政主管部门审批,其资质由国务院建设行政主管部门审批；申请设立建筑工程设乙级资质、其他建设工程设计丙级及以下等级资质外商投资建设工程设计企业的,其设立由省、自治区、直辖市人民政府对外贸易经济行政主管部门审批,其资质由省、自治区、直辖市人民政府建设行政主管部门审批。

第七条 设立外商投资建设工程设计企业,申请建筑工程设计甲级资质及其他建设工程设计甲、乙级资质的程序：

(一)申请者向拟设立企业所在地的省、自治区、直辖市人民政府对外贸易经济行政主管部门提出设立申请。

(二)省、自治区、直辖市人民政府对外贸易经济行政主管部门在受理申请之日起30日内完成初审；初审同意后,报国务院对外贸易经济行政主管部门。

(三)国务院对外贸易经济行政主管部门在收到初审材料之日起10日内将申请材料送国务院建设行政主管部门征求意见。国务院建设行政主管部门在收到征求意见函之日起30日内提出意见。国务院对外贸易经济行政主管部门在收到国务院建设行政主管部门书面意见之日起30日内作出批准或者不批准的书面决定。予以批准的,发给外商投资企业批准证书；不予批准的,书面说明理由。

(四)取得外商投资企业批准证书的,应当在30日内到登记主管机关办理企业登记注册。

(五)取得企业法人营业执照后,申请建设工程设计企业资质的,按照建设工程设计企业资质管理规定办理。

第八条 设立外商投资建设工程设计企业,申请建筑工程乙级资质和其他建设工程设计丙级及以下等级资质的程序,由各省、自治区、直辖市人民政府建设行政主管部门和对外贸易经济行政主管部门,结合本地区实际情况,参照本规定第七条以及建设工程设计企业资质管理规定执行。

省、自治区、直辖市人民政府建设行政主管部门审批的外商投资建设工程设计企业资质,应当在批准之日起30日内报国务院建设行政主管部门备案。

第九条 外商投资建设工程设计企业申请晋升资质等级或者申请增加其他建设工程设计企业资质,应当依照有关规定到建设行政主管部门办理相关手续。

第十条 申请设立外商投资建设工程设计企业应当向对外贸易经济行政主管部门提交下列资料：

(一)投资方法定代表人签署的外商投资建设工程设计企业设立申请书；

(二)投资方编制或者认可的可行性研究报告；

(三)投资方法定代表人签署的外商投资建设工程设计企业合同和章程(其中,设立外资建设工程设计企业只需提供章程)；

(四)企业名称预先核准通知书；

(五)投资方所在国或者地区从事建设工程设计的企业注册登记证明、银行资信证明；

(六)投资方拟派出的董事长、董事会成员、经理、程技术负责人等任职文件及证明文件；

(七)经注册会计师或者会计师事务所审计的投资方最近三年的资产负债表和损益表。

第十一条 申请外商投资建设工程设计企业资质应当向建设行政主管部门提交下列资料：

(一)外商投资建设工程设计企业资质申报表；

(二)外商投资企业批准证书；

(三)企业法人营业执照；

(四)外方投资者所在国或者地区从事建设工程设计的企业注册登记证明、银行资信证明；

(五)外国服务提供者所在国或者地区的个人执业资格证明以及由所在国或者地区政府主管部门或者行业学会、协会、公证机构出具的个人、企业建设工程设计业绩、信誉证明；

(六)建设工程设计企业资质管理规定要求提供的其他资料。

第十二条 本规定中要求申请者提交的资料应当使用中文,证明文件原件是外文的,应当提供中文译本。

第十三条 外商投资建设工程设计企业的外方投资者及外国服务提供者应当是在其本国从事建设工程设计的企业或者注册建筑师、注册工程师。

第十四条 中外合资经营建设工程设计企业、中外合作经营建设工程设计企业中方合营者的出资总额不得低于注册资本的2596。

第十五条 外商投资建设工程设计企业申请建设工程设计企业资质,应当符合建设工程设计企业资质分级标准要求的条件。

外资建设工程设计企业申请建设工程设计企业资质,其取得中国注册建筑师、注册工程师资格的外国服务提供者人数应当各不少于资质分级标准规定的注册执业人员总数的1/4;具有相关专业设计经历的外国服务提供者人数应当不少于资质分级标准规定的技术骨干总人数的1/4。

中外合资经营、中外合作经营建设工程设计企业申请建设工程设计企业资质,其取得中国注册建筑师、注册工程师资格的外国服务提供者人数应当各不少于资质分级标准规定的注册执业人员总数的1/8;具有相关专业设计经历的外国服务提供者人数应当不少于资质分级标准规定的技术骨干总人数的1/8。

第十六条 外商投资建设工程设计企业中,外国服务提供者在中国注册的建筑师、工程师及技术骨干,每人每年在中华人民共和国境内累计居住时间应当不少于6个月。

第十七条 外商投资建设工程设计企业在中国境内从事建设工程设计活动,违反《中华人民共和国建筑法机《建设工程质量管理条例》、《建设工程勘察设计管理条例》、《建设工程勘察设计企业资质管理规定》等有关法律、法规、规章的,依照有关规定处罚。

第十八条 香港特别行政区、澳门特别行政区和台湾地区的投资者在其他省、自治区、直辖市内投资设立建设工程设计企业,从事建设工程设计活动,参照本规定执行。法律、法规、国务院另有规定的除外。

第十九条 受理设立外资建设工程设计企业申请的时间由国务院建设行政主管部门和国务院对外贸易经济行政主管部门决定。

第二十条 本规定由国务院建设行政主管部门和国务院对外贸易经济行政主管部门按照各自职责负责解释。

第二十一条 本规定自2002年12月1日起施行,《成立中外合营工程设计机构审批管理规定》(建设〔1992〕180号)同时废止。

Regulations on Administration of Foreign-Invested Construction and Engineering Design Enterprises



The Ministry of Construction of the People’s Republic of China
The Ministry of Foreign Trade and Economic Cooperation of the People’s Republic of China


Decree No. 114


Regulations on Administration of Foreign-Invested Construction and Engineering Design Enterprises approved respectively at the 63rd Executive Meeting of the Ministry of Construction on 9 September 2002 and at the 10th Ministerial Meeting of the Ministry of Foreign Trade and Economic Cooperation on 17 September 2002 are now issued and shall come into force on 1 December 2002.




Minister of the Ministry of Construction: Wang Guangtao
Minister of the Ministry of Foreign Trade and Economic Cooperation: Shi Guangsheng


27 September 2002


　

Regulations on Administration of Foreign-Invested Construction and Engineering Design Enterprises


Article 1 These Regulations hereof are formulated in order to further the opening up to the outside and standardise the administration of foreign-invested construction and engineering design enterprises in accordance with such laws and regulations as the Construction Law of the People’s Republic of China, the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures, the Law of the People’s Republic of China on Sino-Foreign Cooperative Joint Ventures, the Law of the People’s Republic of China on Wholly Foreign-Owned Enterprises, the Regulations on Administration of Construction Engineering Quality and the Regulations on Administration of Reconnoitring and Designing of Construction Projects.


Article 2 These Regulations shall apply to the establishment of foreign-invested construction and engineering design enterprises within the territory of the People’s Republic of China, the application for construction and engineering design enterprise qualifications and the administration and supervision of the foreign-invested construction and engineering design enterprises.


The term ‘foreign-invested construction and engineering design enterprise’ mentioned in these Regulations refers to a wholly foreign-owned construction and engineering design enterprise, or a Sino-foreign equity construction and engineering design joint venture or a Sino-foreign cooperatively construction and engineering design enterprise established within the territory of the People’s Republic of China in accordance with Chinese laws and regulations.


Article 3 A foreign investor, which intends to establish a foreign-invested construction and engineering design enterprise within the territory of the People’s Republic of China and carry out construction and engineering design business shall, in accordance with laws, obtain the foreign-invested enterprise approval certificate from the relevant foreign trade and economic cooperation administration department and register with the State Administration of Industry and Commerce or its authorised administration of industry and commerce at local levels, and also obtain the qualification certificate of construction and engineering design enterprise from the relevant construction administration department.


Article 4 Foreign-invested construction and engineering design enterprises shall abide by the laws, regulations and rules of the People’s Republic of China when carrying out construction and engineering design activities within the territory of the People’s Republic of China.


The lawful operation of foreign-invested construction and engineering design enterprises and their legal rights and interests within the territory of the People’s Republic of China shall be protected by Chinese laws, regulations and rules.


Article 5 The foreign trade and economic cooperation administration department of the State Council shall be responsible for the administration of establishing foreign-invested construction and engineering design enterprises. The construction administration department of the State Council shall be responsible for the administration of the qualifications of foreign-invested construction and engineering design enterprises.


The foreign trade and economic cooperation administration departments of the people’s government of provinces, autonomous regions or directly administered municipalities shall be responsible for the administration of establishment of foreign-invested construction and engineering design enterprises within their authorized jurisdiction ; the construction administration departments of the people’s government of provinces, autonomous regions or directly administered municipalities shall, in accordance with these regulations, be responsible for the administration of the qualifications of the foreign-invested construction and engineering design enterprises within their administrative region.


Article 6 The application for and the examination and approval of the establishment of a foreign-invested construction and engineering design enterprise and the qualifications shall be managed by a grading and categorization system.


Where an applicant is to apply for Grade A qualifications for construction and engineering design or other Grade A or Grade B qualifications for construction and engineering design, the establishment of the foreign-invested construction and engineering design enterprise shall be examined and approved by the foreign trade and economic cooperation administration department of the State Council and its qualifications shall be examined and approved by the construction administration department of the State Council. Where an applicant is to apply for Grade B qualifications for construction and engineering design or other Grade C or lower qualifications for construction and engineering design, the establishment of the foreign-invested construction and engineering design enterprise shall be examined and approved by the foreign trade and economic cooperation administration department of the people’s government of the province, the autonomous region or the directly administered municipality and its qualifications shall be examined and approved by the construction administration department of the people’s government of the province, the autonomous region or the directly administered municipality.


Article 7 The procedures for the establishment of a foreign-invested construction and engineering design enterprise and the application for construction and engineering design qualifications or other Grade A or B engineering design qualifications shall be:


(1) The applicant shall submit an application to the foreign trade and economic cooperation administration department of the people’s government of the province, the autonomous region or the directly administered municipality where the proposed foreign-invested construction and engineering design enterprise is to be established.


(2) The foreign trade and economic cooperation administration department of the people’s government of the province, or the autonomous region or the directly administered municipality shall complete the preliminary examination within 30 days of receiving the application, and shall, if it grants the preliminary approval, submit the application to the foreign trade and economic cooperation administration department of the State Council for further approval.


(3) Within 10 days of receiving the application for further approval, the foreign trade and economic cooperation administration department of the State Council shall forward the application to the construction administrative department of the State Council for review and comments. The construction administration department of the State Council shall provide its opinion in writing within 30 days of receiving the request. Within 30 days of receiving the response, the foreign trade and economic cooperation administration department of the State Council shall decide whether or not to approve the application and express such a decision in written form. If the application is approved, a foreign-invested enterprise certificate shall be granted; if the application is not approved, reasons for the disapproval shall be given in written form.


(4) Within 30 days of receiving the approval certificate, the applicant shall carry out enterprise registration with the relevant registration department.


(5) After obtaining business license for the legal entity, if the foreign-invested construction and engineering design enterprise is to apply for the construction and engineering design enterprise qualifications, the application shall be carried out in accordance with the Regulations on Administration of Construction and Engineering Design Enterprise Qualifications.


Article 8 The procedures for the establishment of a construction and engineering design enterprise and the application for Grade B qualifications and Grade C or lower qualifications for engineering design shall be administered by the construction administration department and the foreign trade and economic cooperation administration department of the people’s government of the province, or the autonomous region or the directly administered municipality based on local conditions with reference to Article 7 of these Regulations and Regulations on Administration of Construction and Engineering Design Enterprise Qualifications.


Examination and approval of the qualifications of foreign-invested construction and engineering design enterprises by the construction administration departments of the People’s government of provinces, autonomous regions or directly administered municipalities shall be put on file with the construction administration department of the State Council within 30 days after the approval is given.


Article 9 The application by a foreign-invested construction and engineering design enterprise to upgrade its qualifications or to add additional engineering qualifications shall be made to the relevant construction administration department in accordance with relevant regulations.


Article 10 An applicant which intends to establish a foreign-invested construction and engineering design enterprise shall submit the following documents to the relevant foreign trade and economic cooperation administration department:


(1) Application forms to establish a foreign-invested construction and engineering design enterprise signed by the investor’s legal representative;


(2) The feasibility study report prepared or accepted by the investor;


(3) The contract for establishment of foreign-invested construction and engineering design enterprise and the articles of association signed by the investor’s legal representative (only the the articles of association are required for the establishment of a wholly foreign-owned construction and engineering design enterprise);


(4) The notification of pre-verification of the name of the enterprise;


(5) Documentary evidence of legal entity registration of the investor to carry out construction and engineering design in its home country or region and its bank credential letter;


(6) Appointment letters and documentary evidence of the investor’s designated chairman and members of the board of directors, managers and technical managers etc.; and


(7) Balance sheets and profit and loss accounts of the investor over the past three years audited by a certified accountant or an accounting firm.


Article 11 The applicant applying for foreign-invested construction and engineering design enterprise qualifications shall submit the following documents to the relevant construction administration department:


(1) Application forms for the qualifications for a foreign-invested construction and engineering design enterprise;


(2) The approval certificate for the establishment of the foreign-invested construction and engineering design enterprise;


(3) The business license for the legal entity;


(4) Documentary evidence of legal entity registration of the investor to carry out construction and engineering design in its home country or region and its bank credential letter;


(5) Professional qualification certificate issued by his home country or region and the individual or enterprise construction and engineering design track record and documentary evidence of its reputation issued by the relevant governmental department or professional institution, association or notary public; and


(6) Other documents as required by Regulations on Administration of Construction and Engineering Design Enterprise Qualifications.


Article 12 All materials required to be submitted by an applicant under these Regulations shall be in Chinese. If the original documentary evidence is in a foreign language, a Chinese translation shall be provided.


Article 13 The foreign investor or the foreign service provider of a foreign-invested construction and engineering design enterprise shall be an enterprise engaged in construction and engineering design or a certified architect or a certified engineer in his or her home country.


Article 14 The total capital contribution of the Chinese party to a Sin-foreign equity construction and engineering design joint venture or a Sino-foreign cooperatively construction and engineering design joint venture shall not be less than 25% of the registered capital.


Article 15 The criteria of grading of qualifications of foreign-invested construction and engineering design enterprises shall be in accordance with the requirements of grading of qualifications of construction and engineering design enterprise issued by the construction administration department of the State Council.


Where a wholly foreign-owned construction and engineering design enterprise applies for the construction and engineering design enterprise qualifications, its foreign service providers who have been qualified as certified architects or certified engineers in China shall not be less than 1/4 of the total certified professionals required under the qualification grading criteria, and the foreign service providers who have the relevant design experience shall not be less than 1/4 of the total key technical personnel required under the qualification grading criteria.


Where a Sin-foreign equity construction and engineering design joint venture or a Sino-foreign cooperatively managed construction and engineering design enterprise applies for the construction and engineering design enterprise qualifications, its foreign service providers who have been qualified as certified architects or certified engineers in China shall not be less than 1/8 of the total registered professionals required under the qualification grading criteria, and its foreign service providers who have the relevant design experience shall not be less than 1/8 of the total key technical staff required under the qualification grading criteria.


Article 16 Each of the architects and engineers certified in China and the key technical personnel of the foreign service provider in a foreign-invested construction and engineering design enterprise shall reside within the territory of the People’s Republic of China for no less than a cumulative period of 6 months each year.


Article 17 Where a foreign-invested construction and engineering design enterprise carrying out construction and engineering design activities within the territory of the People’s Republic of China violates the Construction Law of the People’s Republic of China, Regulations on Administration of Construction Engineering Quality, Regulations on Administration of Prospecting and Designing of Construction Projects and Regulations on Administration of Construction Engineering Prospecting Design Enterprise Qualifications and other relevant laws, regulations and rules, it shall be penalized in accordance with relevant provisions.


Article 18 Investors from Hong Kong Special Administrative Region, Macao Special Administrative Region or Taiwan shall establish construction and engineering design enterprises and carry out businesses in other provinces, autonomous regions or directly administered municipalities in accordance with these Regulations, unless it is otherwise provided by laws, regulations and the State Council.


Article 19 The timing for accepting and processing the application for establishment of foreign-invested construction and engineering design enterprises shall be determined by the construction administration department of the State Council and the foreign trade and economic cooperation administration department of the State Council.


Article 20 The construction administration department of the State Council and the foreign trade and economic cooperation administration department of the State Council shall be responsible for interpreting these Regulations in accordance with their functions.


Article 21 These Regulations shall go into force on 1 December 2002. Regulations on Administration of Establishment of Sino-Foreign Project Design Joint Venture (File No. 180, 1992) shall be repealed at the same time.




国务院


国务院批转财政部关于加强国有企业财务监督意见的通知
国务院


各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
国务院同意财政部《关于加强国有企业财务监督的意见》，现转发给你们，请认真贯彻执行。
加强国有企业财务监督，完善企业财务约束机制，是落实和规范企业财务自主权，促进企业依法理财，维护国有权益，提高企业财务管理水平的一项重要工作。近几年来，随着财务管理权限的逐步下放，出现了一些企业国有权益被侵蚀，国家收入大量流失等不容忽视的问题，严重妨碍
了经济发展和企业改革的顺利进行。各地区、各部门对此必须予以高度重视，要通过不断深化改革，建立健全企业外部财务监督与企业内部财务约束相结合的监督机制，把国有企业各项财务活动纳入法制化轨道。各级财政、审计、监察、税务等部门要在当地政府的领导下，按照既各司其责
，又避免重复监督的要求，通过切实有效的财务监督工作，把企业财务管理提高到一个新水平。

关于加强国有企业财务监督的意见
(财政部 一九九七年一月五日)
近几年来，随着经济体制改革的不断深入，国有企业(以下简称“企业”)自主权特别是财务自主权得到了进一步扩大和落实，对提高企业经济效益，推进政企分开和社会主义市场经济体制的建立起到了积极作用。但是，由于在强调扩大企业自主权的同时，缺乏完善配套的企业外部财务
监督和企业内部财务约束机制，相应的财务监督工作没有跟上，一些企业没有把国家赋予的财务自主权用在企业发展上，消费性支出失控，铺张浪费严重；更有甚者，一些不法分子利用手中掌握的财务管理权，把持购销活动，通过关联交易化公为私，肆意挥霍。这些行为严重干扰了企业改
革进程，助长了奢侈腐败，企业的国有权益被侵蚀，国家收入大量流失。为了解决当前企业财务管理中存在的问题，必须加强国有企业的财务监督工作，为严肃财经法纪，维护国有权益，现提出以下意见：
一、加强企业财务监督的指导思想和原则。
各地区、各部门要按照政府转变职能和企业转换经营机制的要求，把国家赋予企业的各项财务自主权真正落到实处，确保企业依法开展财务活动应当享有的财务自主权不受干扰。同时，通过对企业财务活动实施有效监督，规范财务行为，加强财务管理，提高经济效益，督促企业用好财
务自主权。
加强企业财务监督应遵循以下原则：政企职责分开，充分落实企业财务自主权，促进企业转换经营机制，建立现代企业制度；严肃财经纪律，依法实施财务监督，维护国有权益，防止国家收入流失；企业外部财务监督与企业内部财务约束相结合。
二、企业财务监督的内容。
企业财务是企业生产经营活动的综合反映，对企业财务的监督应包括企业财务管理各个环节，重点是以下几个方面：
(一)加强企业消费性资金使用的监督。企业应本着先生产、后消费的原则，合理安排各项支出。各项消费资金的使用，应编制项目预算和费用开支计划，报经职工代表大会或董事会审批，并据实向职工代表大会报告执行情况。企业购置小轿车要与企业的规模和盈利水平相适应，严格按
有关规定执行；亏损企业不得购买小轿车。企业建造职工活动中心、宾馆、招待所等非生产性设施，必须按基本建设程序立项，限额以上的项目必须报国家计划主管部门审批，限额以下项目必须报企业主管部门审批；企业修建职工住宅以及其他非生产性设施，不得挤占生产经营资金，不得
高标准修建和高档装修。企业人均工资增长超过劳动生产率增长幅度的，要相应扣减企业职工工资总额与效益挂钩比例或企业工资总额计划。
(二)加强企业生产经营资金使用的监督。企业必须在满足生产经营周转资金需要的基础上进行固定资产投资，并严格按照国家规定足额安排铺底生产经营资金。
(三)加强企业对外投资的监督。企业对外投资要做好可行性研究，坚持集体讨论，建立严格的审查和决策程序；重大投资项目应报经职工代表大会或董事会审批。除国家有特殊规定外，企业累计对外投资不得超过本企业净资产的50%，技术改造任务重和生产经营资金不足，以及对外投? 报酬率预计达不到银行存款利率的，不得对外投资。
(四)加强对关联企业经营往来的监督。对企业与关联企业之间的原材料供应、商品销售、资金借贷、收入费用的核算以及管理机构和人员的经费开支等，要分帐管理，独立核算，并建立必要的报表报告制度。
(五)加强企业购销活动的监督。企业应建立产品(商品)、原材料、设备等资产购销活动的内部控制制度。企业主要原材料、设备的购进价格以及主要产品(商品)的销售价格，与市场同类产品(商品)或企业以往购进及销售的同类产品(商品)价格差异较大的，应及时查明原因，并在企业财
务报告中予以说明。
(六)加强企业资金调度的监督。企业要建立资金调度内部控制制度，确保资金调度安全。企业开设的银行帐户以及按月编制的资金使用计划，必须报主管财政机关备案。对无有效合同、无合法凭证、无合规手续的，不得对外支付现金(包括支票、汇票等)。
(七)加强企业成本费用的监督。企业应严格执行国家规定的成本开支范围和费用开支标准，准确核算成本费用，建立健全内部成本控制制度，严禁少计少摊成本或乱挤乱进成本。
(八)加强企业资产处置的监督。对企业固定资产、流动资产盘亏、毁损、报废等净损失，坏帐损失，被盗损失以及财产担保损失等，必须建立严格的鉴定和审批制度。对企业公司制改造、与外商合资合作及其他对外投资中的财产转移，要建立严格的评估和报批制度。
(九)加强企业利润分配的监督。企业依法缴纳所得税后的利润，必须按规定分配。除公益金可以用于职工集体福利设施支出外，企业留用的利润必须用于企业发展。
(十)加强企业财务报告的监督。企业应按国家规定的要求编制财务报告，有关重大事项必须在财务状况说明书中予以披露。有关部门要制定科学的财务指标评价考核体系。企业财务报告委托社会中介机构审查的，要建立必要的抽查制度，以确保财务报告的真实、准确。
三、企业财务监督的范围及方式。
企业财务监督管理的范围，包括国有企业、国有独资有限责任公司、国家出资额所占比例超过50%或实质上拥有控制权的公司制企业。
企业外部财务监督由国务院和地方各级人民政府主管财政机关负责。根据实际需要，主管财政机关可依据《国有企业财产监督管理条例》(国务院令〔1994〕159号)向企业监事会派出监事，会同监事会中的其他监事开展监督工作。对尚未派出监事的企业以及国家出资额所占比例超过50%
或实质上拥有控制权的公司制企业，主管财政机关要切实加强外部财务监督。
企业内部财务监督在厂长(经理)领导下，由企业财务部门直接负责，重大财务决策必须报经职工代表大会或董事会审议决定。企业应按照财政部有关规定制定内部财务管理办法，健全内部审计制度，完善包括厂长(经理)、财务负责人以及财务部门和其他职能部门在内的企业内部财务监
督管理责任制，自觉接受财政、税务、审计、监察等部门的监督。
四、企业财务监督的要求。
企业应自觉接受主管财政机关依法实施的监督管理，如实提供完整的财务帐目、凭证、报表和相关资料，不得拒绝、隐匿、谎报。企业生产经营活动中的重大决策和主要财务事项，应于当月及时向主管财政机关备案。
厂长(经理)对企业财务监督工作负有领导责任，应积极支持、保障财务部门履行好财务监督职责，严格遵守和执行国家财经法规，接受企业财务部门和职工代表大会或董事会、监事会的监督检查。企业财务部门要忠于职守，认真行使法律、法规赋予的监督职权，确保对企业内部各项经
济活动和财务收支进行有效的财务监督和控制。
主管财政机关要严格履行职责，按照国家有关规定和财务监督要求，通过建立健全企业财务报表信息网络，跟踪企业资金运动，监督企业银行帐户资金的变化、购销价格的异常变动、主要资产的转移过程、消费性支出的使用等情况，及时发现问题，提出解决办法，切实提高财务监督的
有效性。主管财政机关要严格执行有关规定，不得干预企业的经营自主权，不得泄露企业的商业秘密，不得以任何方式向企业索取费用和报酬。
本意见由财政部负责组织实施。各省、自治区、直辖市及计划单列市人民政府和国务院有关部门可根据本意见制订具体实施办法。



1997年2月27日