KYB CHINA(1991年9月9日中华人民共和国国务院令第88号发布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第一次修订 根据2016年2月6日《国务院关于修改部分行政法规的决定》第二次修订)
(Issued by Decree No. 88 of the State Council of the People's Republic of China on September 9, 1991; first revision according to the Decision of the State Council on Abolishing and Amending Some Administrative Regulations on January 8, 2011; second revision according to the Decision of the State Council on Amending Some Administrative Regulations on February 6, 2016)
总则
General Provisions
为了保障城镇集体所有制经济的巩固和发展，明确城镇集体所有制企业的权利和义务，维护其合法权益，制定本条例。
These Regulations are formulated to ensure the consolidation and development of the urban collective-owned economy, to define the rights and obligations of urban collective-owned enterprises, and to protect their legitimate rights and interests.
本条例适用于城镇的各种行业、各种组织形式的集体所有制企业，但乡村农民集体举办的企业除外。
These Regulations apply to collective-owned enterprises of various industries and organizational forms in urban areas, except for enterprises run by rural villagers' collectives.
城镇集体所有制经济是我国社会主义公有制经济的一个基本组成部分，国家鼓励和扶持城镇集体所有制经济的发展。
The urban collective-owned economy is a basic component of the socialist public ownership economy of our country. The state encourages and supports the development of the urban collective-owned economy.
城镇集体所有制企业(以下简称集体企业)是财产属于劳动群众集体所有、实行共同劳动、在分配方式上以按劳分配为主体的社会主义经济组织。
An urban collective-owned enterprise (hereinafter referred to as a collective enterprise) is a socialist economic organization in which property is collectively owned by the working masses, joint labor is practiced, and distribution is mainly based on work.
前款所称劳动群众集体所有，应当符合下列中任一项的规定：
The term 'collectively owned by the working masses' mentioned in the preceding paragraph shall meet any of the following provisions:
(一)本集体企业的劳动群众集体所有；
(1) Collectively owned by the working masses of the collective enterprise itself;
(二)集体企业的联合经济组织范围内的劳动群众集体所有；
(2) Collectively owned by the working masses within the scope of the joint economic organization of collective enterprises;
(三)投资主体为两个或者两个以上的集体企业，其中前(一)、(二)项劳动群众集体所有的财产应当占主导地位。本项所称主导地位，是指劳动群众集体所有的财产占企业全部财产的比例，一般情况下应不低于51%，特殊情况经过原审批部门批准，可以适当降低。
(3) Where the investment entities are two or more collective enterprises, the property collectively owned by the working masses as specified in items (1) and (2) shall occupy a dominant position. The term 'dominant position' in this item means that the property collectively owned by the working masses accounts for no less than 51% of the total enterprise property. Under special circumstances, with the approval of the original examination and approval department, this proportion may be appropriately reduced.
集体企业应当遵循的原则是：自愿组合、自筹资金，独立核算、自负盈亏，自主经营、民主管理，集体积累、自主支配，按劳分配、入股分红。
The principles that collective enterprises shall follow are: voluntary association, self-raised funds, independent accounting, self-responsibility for profits and losses, autonomous operation, democratic management, collective accumulation, independent allocation, distribution according to work, and dividends on shares.
集体企业应当发扬艰苦奋斗、勤俭建国的精神，走互助合作、共同富裕的道路。
Collective enterprises shall carry forward the spirit of hard work and plain living, and building the country through diligence and thrift, and follow the path of mutual assistance and cooperation and common prosperity.
集体企业依法取得法人资格，以其全部财产独立承担民事责任。
A collective enterprise shall obtain the status of a legal person in accordance with the law and independently bear civil liability with all its property.
集体企业的财产及其合法权益受国家法律保护，不受侵犯。
The property and legitimate rights and interests of a collective enterprise shall be protected by state laws and shall not be infringed upon.
集体企业的任务是：根据市场和社会需求，在国家计划指导下，发展商品生产，扩大商品经营，开展社会服务，创造财富，增加积累，不断提高经济效益和社会效益，繁荣社会主义经济。
The tasks of a collective enterprise are: to develop commodity production, expand commodity operations, carry out social services, create wealth, increase accumulation, continuously improve economic and social benefits, and prosper the socialist economy, in accordance with market and social needs and under the guidance of state plans.
集体企业的职工是企业的主人，依照法律、法规和集体企业章程行使管理企业的权力。集体企业职工的合法权益受法律保护。
The employees of a collective enterprise are the masters of the enterprise and exercise the power to manage the enterprise in accordance with laws, regulations, and the enterprise's articles of association. The legitimate rights and interests of the employees of a collective enterprise shall be protected by law.
集体企业依照法律规定实行民主管理。职工(代表)大会是集体企业的权力机构，由其选举和罢免企业管理人员，决定经营管理的重大问题。
A collective enterprise shall implement democratic management in accordance with the law. The employees' congress (or employees' representative congress) is the authority of the collective enterprise, which elects and removes enterprise management personnel and decides on major issues of operation and management.
集体企业实行厂长(经理)负责制。
A collective enterprise shall implement the system of manager responsibility.
集体企业职工的民主管理权和厂长(经理)依法行使职权，均受法律保护。
The democratic management rights of the employees of a collective enterprise and the lawful exercise of authority by the manager shall both be protected by law.
中国共产党在集体企业的基层组织是集体企业的政治领导核心，领导企业的思想政治工作，保证监督党和国家的方针、政策在本企业的贯彻执行。
The grassroots organization of the Communist Party of China in a collective enterprise is the political leadership core of the collective enterprise, leading the enterprise's ideological and political work, and ensuring and supervising the implementation of the Party's and the state's principles and policies in the enterprise.
集体企业的工会维护职工的合法权益，依法独立自主地开展工作，组织职工参加民主管理和民主监督。
The trade union of a collective enterprise shall protect the legitimate rights and interests of employees, independently carry out work in accordance with the law, and organize employees to participate in democratic management and democratic supervision.
集体企业的设立、变更和终止
Establishment, Modification, and Termination of Collective Enterprises
集体企业的设立必须具备下列条件：
The establishment of a collective enterprise must meet the following conditions:
(一)有企业名称、组织机构和企业章程；
(1) Having an enterprise name, organizational structure, and enterprise articles of association;
(二)有固定的生产经营场所、必要的设施并符合规定的安全卫生条件；
(2) Having a fixed place of production and operation, necessary facilities, and meeting the prescribed safety and hygiene conditions;
(三)有符合国家规定并与其生产经营和服务规模相适应的资金数额和从业人员；
(3) Having a capital amount and number of employees that conform to state regulations and are commensurate with the scale of production, operation, and services;
(四)有明确的经营范围；
(4) Having a clear business scope;
(五)能够独立承担民事责任；
(5) Being able to independently bear civil liability;
(六)法律、法规规定的其他条件。
(6) Other conditions as prescribed by laws and regulations.
集体企业章程必须载明下列事项：
The articles of association of a collective enterprise must specify the following matters:
(一)企业名称和住所；
(1) The name and domicile of the enterprise;
(二)经营范围和经营方式；
(2) The business scope and mode of operation;
(三)注册资金；
(3) The registered capital;
(四)资金来源和投资方式；
(4) The source of funds and investment methods;
(五)收入分配方式；
(5) The method of income distribution;
(六)组织机构及其职权和议事规则；
(6) The organizational structure, its powers, and rules of procedure;
(七)职工加入和退出企业的条件和程序；
(7) The conditions and procedures for employees to join and withdraw from the enterprise;
(八)职工的权利和义务；
(8) The rights and obligations of employees;
(九)法定代表人的产生程序及其职权范围；
(9) The procedure for the election of the legal representative and the scope of his powers;
(十)企业终止的条件和程序；
(10) The conditions and procedures for the termination of the enterprise;
(十一)章程的修订程序；
(11) The procedure for amending the articles of association;
(十二)章程订立日期；
(12) The date of adoption of the articles of association;
(十三)需要明确的其他事项。
(13) Other matters that need to be clarified.
设立集体企业应当经省、自治区、直辖市人民政府规定的审批部门批准。
The establishment of a collective enterprise shall be approved by the examination and approval department designated by the people's government of the province, autonomous region, or municipality directly under the Central Government.
设立集体企业的审批部门，法律、法规有专门规定的，从其规定。
If there are special provisions in laws and regulations regarding the examination and approval department for the establishment of a collective enterprise, those provisions shall prevail.
集体企业应当在核准登记的经营范围内从事生产经营活动。
A collective enterprise shall engage in production and business activities within the approved and registered business scope.
集体企业的合并、分立、停业、迁移或者主要登记事项的变更，必须符合国家的有关规定，由企业提出申请，报经原审批部门批准。
The merger, division, suspension, relocation, or change of major registration items of a collective enterprise must comply with the relevant state regulations, be applied for by the enterprise, and be reported to the original examination and approval department for approval.
集体企业的合并和分立，应当遵照自愿平等的原则，由有关各方依法签订协议，处理好债权债务、其他财产关系和遗留问题，妥善安置企业人员。
The merger and division of a collective enterprise shall follow the principle of voluntariness and equality, and the relevant parties shall sign an agreement in accordance with the law, properly handle creditor's rights, debts, other property relations, and leftover issues, and properly arrange the enterprise's personnel.
合并、分立前的集体企业的权利和义务，由合并、分立后的法人享有和承担。
The rights and obligations of a collective enterprise before merger or division shall be enjoyed and borne by the legal persons after merger or division.
集体企业有下列原因之一的，应当予以终止：
A collective enterprise shall be terminated for any of the following reasons:
(一)企业无法继续经营而申请解散，经原审批部门批准；
(1) The enterprise applies for dissolution due to inability to continue operations, and the application is approved by the original examination and approval department;
(二)依法被撤销；
(2) It is lawfully revoked;
(三)依法宣告破产；
(3) It is lawfully declared bankrupt;
(四)其他原因。
(4) Other reasons.
集体企业终止，应当依照国家有关规定清算企业财产。企业财产按下列顺序清偿各种债务和费用：
Upon termination of a collective enterprise, the enterprise's property shall be liquidated in accordance with the relevant state regulations. The enterprise's property shall be used to pay off various debts and expenses in the following order:
(一)清算工作所需各项费用；
(1) Various expenses required for the liquidation work;
(二)所欠职工工资和劳动保险费用；
(2) Wages owed to employees and labor insurance expenses;
(三)所欠税款；
(3) Taxes owed;
(四)所欠银行和信用合作社贷款以及其他债务。
(4) Loans owed to banks and credit cooperatives, and other debts.
不足清偿同一顺序的清偿要求的，按照比例分配。
If the property is insufficient to satisfy all claims of the same priority, distribution shall be made on a pro rata basis.
集体企业财产清算后的剩余财产，按照下列办法处理：
The remaining property after liquidation of a collective enterprise shall be disposed of in accordance with the following methods:
(一)有国家、本企业外的单位和个人以及本企业职工个人投资入股的，应当依照其投资入股金额占企业总资产的比例，从企业剩余财产中按相同的比例偿还；
(1) If there are investments from the state, units or individuals outside the enterprise, or individual employees of the enterprise, the remaining property shall be repaid in proportion to the amount of their investment as a percentage of the total enterprise assets;
(二)其余财产，由企业上级管理机构作为该企业职工待业和养老救济、就业安置和职业培训等费用，专款专用，不得挪作他用。
(2) The remaining property shall be used by the enterprise's superior management agency as funds for employee unemployment and pension relief, employment placement, and vocational training, and shall be used exclusively for those purposes and not misappropriated.
集体企业终止，必须依照《中华人民共和国企业法人登记管理条例》的规定办理注销登记并公告。
Upon termination of a collective enterprise, it must undergo cancellation registration and make a public announcement in accordance with the provisions of the Regulations of the People's Republic of China on the Administration of Enterprise Legal Person Registration.
集体企业的权利和义务
Rights and Obligations of Collective Enterprises
集体企业在国家法律、法规的规定范围内享有下列权利：
Within the scope of state laws and regulations, a collective enterprise enjoys the following rights:
(一)对其全部财产享有占有、使用、收益和处分的权利，拒绝任何形式的平调；
(1) To possess, use, benefit from, and dispose of all its property, and to reject any form of transfer without compensation;
(二)自主安排生产、经营、服务活动；
(2) To independently arrange production, operation, and service activities;
(三)除国家规定由物价部门和有关主管部门控制价格的以外，企业有权自行确定产品价格、劳务价格；
(3) Except for prices controlled by the price control department and relevant competent departments as stipulated by the state, the enterprise has the right to determine product prices and service prices on its own;
(四)企业有权依照国家规定与外商谈判并签订合同，提取和使用分成的外汇收入；
(4) The enterprise has the right to negotiate and sign contracts with foreign businessmen in accordance with state regulations, and to withdraw and use the retained foreign exchange income;
(五)依照国家信贷政策的规定向有关专业银行申请贷款；
(5) To apply for loans from relevant specialized banks in accordance with state credit policies;
(六)依照国家规定确定适合本企业情况的经济责任制形式、工资形式和奖金、分红办法；
(6) To determine the form of economic responsibility system, wage form, bonus, and dividend distribution method suitable for the enterprise's situation in accordance with state regulations;
(七)享受国家政策规定的各种优惠待遇；
(7) To enjoy various preferential treatments stipulated by state policies;
(八)吸收职工和其他企业、事业单位、个人集资入股，与其他企业、事业单位联营，向其他企业、事业单位投资，持有其他企业的股份；
(8) To absorb capital contributions from employees and other enterprises, institutions, and individuals, to form joint ventures with other enterprises and institutions, to invest in other enterprises and institutions, and to hold shares in other enterprises;
(九)按照国家规定决定本企业的机构设置、人员编制、劳动组织形式和用工办法，录用和辞退职工；
(9) To decide on the enterprise's organizational setup, staffing, labor organization form, and employment methods, and to recruit and dismiss employees in accordance with state regulations;
(十)奖惩职工。
(10) To reward and punish employees.
集体企业应当承担下列义务：
A collective enterprise shall undertake the following obligations:
(一)遵守国家法律、法规，接受国家计划指导；
(1) To abide by state laws and regulations and accept guidance from state plans;
(二)依法缴纳税金和交纳费用；
(2) To pay taxes and fees in accordance with the law;
(三)依法履行合同；
(3) To perform contracts in accordance with the law;
(四)改善经营管理，推进技术进步，提高经济效益；
(4) To improve operation and management, promote technological progress, and enhance economic benefits;
(五)保证产品质量和服务质量，对用户和消费者负责；
(5) To ensure product quality and service quality, and be responsible to users and consumers;
(六)贯彻安全生产制度，落实劳动保护和环境保护措施；
(6) To implement the safety production system, implement labor protection and environmental protection measures;
(七)做好企业内部的安全保卫工作；
(7) To do a good job in internal security and protection;
(八)维护职工合法权益，尊重职工的民主管理权利，改善劳动条件，做好计划生育工作，提高职工物质文化生活水平；
(8) To protect the legitimate rights and interests of employees, respect employees' democratic management rights, improve working conditions, do a good job in family planning, and improve the material and cultural living standards of employees;
(九)加强对职工的思想政治教育、法制教育、国防教育、科学文化教育和技术业务培训，提高职工队伍素质。
(9) To strengthen ideological and political education, legal education, national defense education, scientific and cultural education, and technical and vocational training for employees, and improve the quality of the workforce.
集体企业有权按照国家规定自愿组建、参加和退出集体企业的联合经济组织，并依照该联合经济组织的章程规定，享受权利，承担义务。
A collective enterprise has the right to voluntarily form, join, and withdraw from joint economic organizations of collective enterprises in accordance with state regulations, and to enjoy rights and assume obligations in accordance with the articles of association of such joint economic organizations.
职工和职工(代表)大会
Employees and Employees' Congress (Employees' Representative Congress)
凡本人提出申请，承认并遵守集体企业章程，被企业招收，即可成为该集体企业的职工。
Any person who applies, acknowledges and abides by the articles of association of a collective enterprise, and is recruited by the enterprise, may become an employee of that collective enterprise.
职工依照法律、法规的规定，在集体企业内享有下列权利：
Employees shall, in accordance with laws and regulations, enjoy the following rights within a collective enterprise:
(一)企业各级管理职务的选举权和被选举权；
(1) The right to vote and stand for election for management positions at all levels of the enterprise;
(二)参加企业民主管理，监督企业各项活动和管理人员的工作；
(2) To participate in the democratic management of the enterprise and supervise the enterprise's activities and the work of management personnel;
(三)参加劳动并享受劳动报酬、劳动保护、劳动保险、医疗保健和休息、休假的权利；
(3) To participate in labor and enjoy labor remuneration, labor protection, labor insurance, medical care, and the right to rest and leave;
(四)接受职业技术教育和培训，按照国家规定评定业务技术职称；
(4) To receive vocational and technical education and training, and to have their professional and technical titles assessed in accordance with state regulations;
(五)辞职；
(5) To resign;
(六)享受退休养老待遇；
(6) To enjoy retirement and pension benefits;
(七)其他权利。
(7) Other rights.
职工应当履行下列义务：
Employees shall perform the following obligations:
(一)遵守国家的法律、法规和集体企业的规章制度、劳动纪律，以企业主人的态度从事劳动，做好本职工作；
(1) To abide by state laws and regulations, the rules and regulations of the collective enterprise, and labor discipline, to work with the attitude of a master of the enterprise, and to do their own work well;
(二)执行职工(代表)大会决议，完成任务；
(2) To implement the resolutions of the employees' congress (employees' representative congress) and complete tasks;
(三)维护企业的集体利益；
(3) To safeguard the collective interests of the enterprise;
(四)努力学习政治、文化和科技知识，不断提高自身素质；
(4) To diligently study political, cultural, and scientific knowledge, and continuously improve their own quality;
(五)法律、法规和企业章程规定的其他义务。
(5) Other obligations as prescribed by laws, regulations, and the enterprise's articles of association.
集体企业必须建立、健全职工(代表)大会制度：
A collective enterprise must establish and improve the system of employees' congress (employees' representative congress):
(一)100人以下的集体企业，建立职工大会制度；
(1) A collective enterprise with fewer than 100 employees shall establish a system of employees' congress;
(二)300人以上的集体企业建立职工代表大会制度；
(2) A collective enterprise with 300 or more employees shall establish a system of employees' representative congress;
(三)100人以上300人以下的集体企业，建立职工大会或者职工代表大会制度，由企业自定。
(3) A collective enterprise with between 100 and 300 employees may establish either a system of employees' congress or a system of employees' representative congress, as decided by the enterprise.
职工代表大会代表由职工选举产生。代表应当是思想进步、工作积极、联系群众、有参加民主管理能力的职工。
Representatives to the employees' representative congress shall be elected by the employees. Representatives shall be employees who are progressive in thought, active in work, maintain close ties with the masses, and have the ability to participate in democratic management.
集体企业的职工(代表)大会在国家法律、法规的规定范围内行使下列职权：
Within the scope of state laws and regulations, the employees' congress (employees' representative congress) of a collective enterprise shall exercise the following powers:
(一)制定、修改集体企业章程；
(1) To formulate and amend the articles of association of the collective enterprise;
(二)按照国家规定选举、罢免、聘用、解聘厂长(经理)、副厂长(副经理)；
(2) To elect, remove, appoint, and dismiss the manager and deputy manager in accordance with state regulations;
(三)审议厂长(经理)提交的各项议案，决定企业经营管理的重大问题；
(3) To deliberate on various proposals submitted by the manager and decide on major issues of enterprise operation and management;
(四)审议并决定企业职工工资形式、工资调整方案、奖金和分红方案、职工住宅分配方案和其他有关职工生活福利的重大事项；
(4) To deliberate and decide on the form of employee wages, wage adjustment plans, bonus and dividend distribution plans, employee housing distribution plans, and other major matters concerning employee welfare;
(五)审议并决定企业的职工奖惩办法和其他重要规章制度；
(5) To deliberate and decide on the enterprise's employee reward and punishment measures and other important rules and regulations;
(六)法律、法规和企业章程规定的其他职权。
(6) Other powers as prescribed by laws, regulations, and the enterprise's articles of association.
职工(代表)大会依照企业章程规定定期召开，但每年不得少于两次。
The employees' congress (employees' representative congress) shall be convened regularly in accordance with the enterprise's articles of association, but no less than twice a year.
集体企业的职工代表大会，可以设立常设机构，负责职工代表大会闭会期间的工作。
The employees' representative congress of a collective enterprise may establish a standing body to be responsible for the work during the recess of the employees' representative congress.
常设机构的人员组成、产生方式、职权范围及名称，由集体企业职工代表大会规定，报上级管理机构备案。
The composition, method of election, scope of powers, and name of the standing body shall be stipulated by the employees' representative congress of the collective enterprise and reported to the superior management agency for record.
厂长(经理)
Manager
集体企业实行厂长(经理)负责制。厂长(经理)对企业职工(代表)大会负责，是集体企业的法定代表人。
A collective enterprise shall implement the system of manager responsibility. The manager is responsible to the employees' congress (employees' representative congress) of the enterprise and is the legal representative of the collective enterprise.
厂长(经理)由企业职工代表大会选举或者招聘产生。选举和招聘的具体办法，由省、自治区、直辖市人民政府规定。
The manager shall be elected or recruited by the employees' representative congress of the enterprise. The specific methods for election and recruitment shall be prescribed by the people's government of the province, autonomous region, or municipality directly under the Central Government.
由集体企业联合经济组织投资开办的集体企业，其厂长(经理)可以由该联合经济组织任免。
For a collective enterprise invested and established by a joint economic organization of collective enterprises, its manager may be appointed or removed by that joint economic organization.
投资主体多元化的集体企业，其中国家投资达到一定比例的，其厂长(经理)可以由上级管理机构按照国家有关规定任免。
For a collective enterprise with diversified investment entities, if the state investment reaches a certain proportion, its manager may be appointed or removed by the superior management agency in accordance with relevant state regulations.
厂长(经理)应当具备下列条件：
The manager shall meet the following conditions:
(一)懂得有关法律、法规和方针、政策，坚持企业的社会主义经营方向；
(1) To understand relevant laws, regulations, principles, and policies, and adhere to the socialist direction of enterprise operation;
(二)熟悉本行业业务，善于经营管理，有组织领导能力；
(2) To be familiar with the business of the industry, skilled in operation and management, and have organizational leadership ability;
(三)热爱集体、廉洁奉公，联系群众，有民主作风；
(3) To love the collective, be honest and upright, maintain close ties with the masses, and have a democratic style;
(四)法律、法规规定的其他条件。
(4) Other conditions as prescribed by laws and regulations.
厂长(经理)在法律、法规的规定范围内行使下列职权：
Within the scope of laws and regulations, the manager shall exercise the following powers:
(一)领导和组织企业日常生产经营和行政工作；
(1) To lead and organize the daily production, operation, and administrative work of the enterprise;
(二)主持编制并向职工(代表)大会提出企业的中长期发展规划、年度生产经营计划、固定资产投资方案；
(2) To preside over the preparation and submission to the employees' congress (employees' representative congress) of the enterprise's medium- and long-term development plan, annual production and operation plan, and fixed asset investment plan;
(三)主持编制并向职工(代表)大会提出企业机构设置的方案，决定劳动组织的调整方案；
(3) To preside over the preparation and submission to the employees' congress (employees' representative congress) of the plan for the enterprise's organizational setup, and to decide on the plan for adjusting labor organization;
(四)按照国家规定任免或者聘任、解聘企业中层行政领导干部，但法律、法规另有规定的，从其规定；
(4) To appoint or dismiss, or to employ or dismiss, middle-level administrative leading cadres of the enterprise in accordance with state regulations, unless otherwise provided by laws and regulations;
(五)提出企业年度财务预算、决算方案和利润分配方案；
(5) To propose the annual financial budget and final accounts plan and profit distribution plan of the enterprise;
(六)提出企业的经济责任制方案、工资调整方案、劳动保护措施方案、奖惩办法和其他重要的规章制度；
(6) To propose the economic responsibility system plan, wage adjustment plan, labor protection measures plan, reward and punishment measures, and other important rules and regulations of the enterprise;
(七)奖惩职工；
(7) To reward and punish employees;
(八)遇到特殊情况时，提出召开职工(代表)大会的建议；
(8) To propose convening the employees' congress (employees' representative congress) under special circumstances;
(九)企业章程规定的其他职权。
(9) Other powers as prescribed by the enterprise's articles of association.
厂长(经理)有下列职责：
The manager has the following responsibilities:
(一)贯彻执行党和国家的方针、政策，遵守国家的法律、法规，执行职工(代表)大会的决议；
(1) To implement the principles and policies of the Party and the state, abide by state laws and regulations, and implement the resolutions of the employees' congress (employees' representative congress);
(二)组织职工完成企业生产经营任务和各项经济技术指标，推进企业技术进步，提高经济效益，增强企业发展能力；
(2) To organize employees to complete the enterprise's production and operation tasks and various economic and technical indicators, promote technological progress, improve economic benefits, and enhance the enterprise's development capability;
(三)严格遵守财经纪律，坚持民主理财，定期向职工公布财务账目；
(3) To strictly observe financial discipline, adhere to democratic financial management, and regularly disclose financial accounts to employees;
(四)保护企业的合法权益和职工在企业内的正当权利；
(4) To protect the legitimate rights and interests of the enterprise and the legitimate rights of employees within the enterprise;
(五)办好职工生活福利和逐步开展职工养老、待业等保险；
(5) To properly handle employee welfare and gradually carry out employee pension, unemployment, and other insurance;
(六)组织落实安全卫生措施，实现安全文明生产；
(6) To organize the implementation of safety and health measures and achieve safe and civilized production;
(七)定期向本企业职工(代表)大会报告工作，听取意见，并接受监督；
(7) To regularly report work to the employees' congress (employees' representative congress) of the enterprise, listen to opinions, and accept supervision;
(八)法律、法规和企业章程规定的其他职责。
(8) Other responsibilities as prescribed by laws, regulations, and the enterprise's articles of association.
财产管理和收益分配
Property Management and Income Distribution
集体企业应当按照本章规定进行清产核资，明确其财产所有权的归属。
A collective enterprise shall, in accordance with the provisions of this Chapter, conduct asset verification and clarify the ownership of its property.
集体企业的公共积累，归本企业劳动群众集体所有。
The public accumulation of a collective enterprise shall be collectively owned by the working masses of the enterprise.
集体企业的联合经济组织的投资，归该联合经济组织范围内的劳动群众集体所有。
The investment of a joint economic organization of collective enterprises shall be collectively owned by the working masses within the scope of that joint economic organization.
集体企业联合经济组织设立的互助合作基金，应当主要用于该组织范围内发展生产和推进共同富裕。
The mutual aid and cooperation fund established by a joint economic organization of collective enterprises shall be mainly used for developing production and promoting common prosperity within the scope of that organization.
在企业、事业单位、社会团体等扶持下设立的集体企业，其扶持资金可按下列办法之一处理：
For a collective enterprise established with support from enterprises, institutions, social organizations, etc., the support funds may be handled in one of the following ways:
(一)作为企业向扶持单位的借用款，按双方约定的方法和期限由企业归还扶持单位；
(1) As a loan from the enterprise to the supporting unit, to be repaid by the enterprise to the supporting unit according to the method and term agreed upon by both parties;
(二)作为扶持单位对企业的投资，按其投资占企业总资产的比例，参与企业的利润分配。
(2) As an investment by the supporting unit in the enterprise, participating in the profit distribution of the enterprise in proportion to its investment as a percentage of the total enterprise assets.
企业、事业单位、社会团体等的扶持资金的来源，必须符合国家财政主管部门的有关规定。
The source of support funds from enterprises, institutions, social organizations, etc. must comply with the relevant provisions of the state financial authorities.
企业、事业单位、社会团体等与其扶持设立的集体企业，应当明确划清产权和财务关系。扶持单位不得干预集体企业的经营管理活动，集体企业也不得依赖扶持单位。
Enterprises, institutions, social organizations, etc. and the collective enterprises they support and establish shall clearly define property rights and financial relations. The supporting unit shall not interfere with the operation and management activities of the collective enterprise, and the collective enterprise shall not rely on the supporting unit.
职工股金，归职工个人所有。
Employee share capital shall be owned by the individual employees.
集体企业外的单位和个人的投资，归投资者所有。
Investments from units and individuals outside the collective enterprise shall be owned by the investors.
职工股金和集体企业吸收的各种投资，投资者可以依法转让或者继承。
Employee share capital and various investments absorbed by a collective enterprise may be transferred or inherited by the investors in accordance with the law.
集体企业必须保证财产的完整性，合理使用、有效经营企业的财产。
A collective enterprise must ensure the integrity of its property, and use and operate the enterprise's property reasonably and effectively.
集体企业的收益分配，必须遵循兼顾国家、集体和个人三者利益的原则。
The income distribution of a collective enterprise must follow the principle of balancing the interests of the state, the collective, and the individual.
集体企业必须执行国家有关财务、会计制度，接受审计监督，加强企业内部的财务管理。
A collective enterprise must implement the state's financial and accounting systems, accept audit supervision, and strengthen internal financial management.
集体企业的税后利润，由企业依法自主支配。企业应当按照国家规定确定公积金、公益金、劳动分红和股金分红的比例。
The after-tax profits of a collective enterprise shall be independently allocated by the enterprise in accordance with the law. The enterprise shall determine the proportions of the provident fund, public welfare fund, labor dividend, and share dividend in accordance with state regulations.
集体企业职工的劳动报酬必须坚持按劳分配的原则。具体分配形式和办法由企业自行确定。
The labor remuneration of employees of a collective enterprise must adhere to the principle of distribution according to work. The specific form and method of distribution shall be determined by the enterprise itself.
集体企业的股金分红要同企业盈亏相结合。企业盈利，按股分红；企业亏损，在未弥补亏损之前，不得分红。
The share dividend of a collective enterprise shall be linked to the enterprise's profit and loss. If the enterprise is profitable, dividends shall be distributed according to shares; if the enterprise is loss-making, no dividends shall be distributed before the losses are made up.
集体企业必须依照国家规定提取职工养老、待业等保险基金。职工养老、待业等保险基金按国家规定在征收所得税前提取，专项储存，专款专用。
A collective enterprise must set aside insurance funds for employee pension, unemployment, etc. in accordance with state regulations. The insurance funds for employee pension, unemployment, etc. shall be set aside before the collection of income tax in accordance with state regulations, stored separately, and used exclusively for those purposes.
集体企业和政府的关系
Relationship Between Collective Enterprises and the Government
各级人民政府应当把发展城镇集体经济纳入各级政府的国民经济和社会发展计划，从各方面给予扶持和指导，保障城镇集体经济的健康发展。
People's governments at all levels shall incorporate the development of the urban collective economy into the national economic and social development plans of their respective governments, provide support and guidance from various aspects, and ensure the healthy development of the urban collective economy.
国务院城镇集体经济的主管机构，负责全国城镇集体经济的宏观指导和管理，其主要职责是：拟订城镇集体经济的发展政策和法律法规，协调全国城镇集体经济发展中的重大问题，组织有关方面监督、检查集体企业政策、法规的执行情况。
The competent authority for the urban collective economy under the State Council shall be responsible for the macro-guidance and management of the national urban collective economy. Its main duties are: to formulate development policies and laws and regulations for the urban collective economy, to coordinate major issues in the development of the national urban collective economy, and to organize relevant parties to supervise and inspect the implementation of policies and regulations concerning collective enterprises.
市(含县级市，下同)以上人民政府应当根据城镇集体经济发展的需要，确定城镇集体企业的指导部门，加强对集体企业的政策指导，协调当地城镇集体经济发展中的问题，组织有关方面监督、检查集体企业政策、法规的执行情况。
People's governments at or above the city level (including county-level city, the same below) shall, based on the needs of the development of the urban collective economy, designate a guidance department for urban collective enterprises, strengthen policy guidance for collective enterprises, coordinate issues in the development of the local urban collective economy, and organize relevant parties to supervise and inspect the implementation of policies and regulations concerning collective enterprises.
政府有关行业管理部门，应当依照法律、法规的规定，在各自的职责范围内，负责本行业集体企业的行业指导和管理工作。
Relevant government industry management departments shall, in accordance with laws and regulations, be responsible for industry guidance and management of collective enterprises within their respective industries within the scope of their duties.
各级人民政府的其他有关部门，依法对集体企业进行监督和提供服务。
Other relevant departments of people's governments at all levels shall supervise and provide services to collective enterprises in accordance with the law.
国家保护集体企业的合法权益。
The state protects the legitimate rights and interests of collective enterprises.
任何政府部门及其他单位和个人不得改变集体企业的集体所有制性质和损害集体企业的财产所有权，不得向集体企业摊派人力、物力、财力，不得干预集体企业的生产经营和民主管理。
No government department or other unit or individual may change the collective ownership nature of a collective enterprise or damage the property ownership of a collective enterprise, nor may they apportion manpower, material resources, or financial resources to a collective enterprise, nor interfere with the production, operation, and democratic management of a collective enterprise.
法律责任
Legal Liability
集体企业有下列行为之一的，由工商行政管理机关依照国家有关法律、法规的规定给予行政处罚：
If a collective enterprise commits any of the following acts, the administrative authority for industry and commerce shall impose administrative penalties in accordance with relevant state laws and regulations:
(一)登记时弄虚作假或者不按规定申请变更登记的；
(1) Making false statements during registration or failing to apply for change registration as required;
(二)违反核准登记事项或者超越核准登记的经营范围从事经营活动的；
(2) Engaging in business activities in violation of approved registration items or beyond the approved business scope;
(三)利用分立、合并、终止和清算等行为抽逃资金、隐匿和私分财产的；
(3) Using acts such as division, merger, termination, and liquidation to withdraw funds, conceal, or privately distribute property;
(四)其他违法行为。
(4) Other illegal acts.
集体企业因生产、销售伪劣商品，给用户和消费者造成财产损失和人身伤害的，应当承担赔偿责任；构成犯罪的，对负有直接责任的集体企业领导人员和其他直接责任人员依法追究刑事责任。
If a collective enterprise causes property loss or personal injury to users and consumers due to the production or sale of counterfeit or substandard goods, it shall bear compensation liability; if the act constitutes a crime, the leading personnel of the collective enterprise who bear direct responsibility and other directly responsible persons shall be investigated for criminal liability in accordance with the law.
任何单位或者个人违反本条例规定，向集体企业摊派或者侵吞、挪用集体企业财产的，必须赔偿。对负有直接责任的主管人员和其他直接责任人员，由有关主管机关根据情节轻重，给予行政处分；构成犯罪的，依法追究刑事责任。
Any unit or individual that, in violation of these Regulations, apportions to a collective enterprise or embezzles or misappropriates the property of a collective enterprise must make compensation. The competent authority shall, depending on the seriousness of the circumstances, impose administrative sanctions on the directly responsible leading personnel and other directly responsible persons; if the act constitutes a crime, criminal liability shall be investigated in accordance with the law.
集体企业领导人员滥用职权，侵犯职工合法权益，情节严重的，由上级管理机构按照干部管理权限给予行政处分；滥用职权，假公济私，对职工进行报复陷害的，依法追究刑事责任。
If leading personnel of a collective enterprise abuse their power and infringe upon the legitimate rights and interests of employees, and the circumstances are serious, the superior management agency shall impose administrative sanctions in accordance with the cadre management authority; if they abuse their power, use public office for private gain, and retaliate against employees, criminal liability shall be investigated in accordance with the law.
集体企业的领导人员或者政府有关部门的工作人员，因工作过失给企业造成损失的，由企业的上级管理机构或者政府有关部门按照干部的管理权限给予行政处分。
If leading personnel of a collective enterprise or staff members of relevant government departments cause losses to the enterprise due to work errors, the superior management agency of the enterprise or the relevant government department shall impose administrative sanctions in accordance with the cadre management authority.
集体企业的领导人员和政府有关部门的工作人员玩忽职守，致使集体企业财产、利益遭受重大损失，构成犯罪的，依法追究刑事责任。
If leading personnel of a collective enterprise or staff members of relevant government departments neglect their duties, causing significant losses to the property and interests of the collective enterprise, and the act constitutes a crime, criminal liability shall be investigated in accordance with the law.
集体企业违反本条例有关集体企业领导人员的产生、罢免条件和程序规定的，上级管理机构应当予以纠正，并追究直接责任人员的行政责任。
If a collective enterprise violates the provisions of these Regulations concerning the conditions and procedures for the election and removal of leading personnel of collective enterprises, the superior management agency shall correct it and investigate the administrative responsibility of the directly responsible persons.
集体企业上级管理机构违反本条例有关集体企业领导人员产生、罢免条件和程序规定的，其上一级主管部门应当予以纠正；情节严重的，应当追究直接责任人员的行政责任。
If the superior management agency of a collective enterprise violates the provisions of these Regulations concerning the conditions and procedures for the election and removal of leading personnel of collective enterprises, its superior competent department shall correct it; if the circumstances are serious, the administrative responsibility of the directly responsible persons shall be investigated.
扰乱集体企业的秩序，致使生产、营业、工作不能正常进行或者无法进行的，由公安机关依据《中华人民共和国治安管理处罚法》予以处罚；构成犯罪的，依法追究刑事责任。
If the order of a collective enterprise is disrupted, causing production, operation, or work to be unable to proceed normally or to be halted, the public security organ shall impose penalties in accordance with the Law of the People's Republic of China on Public Security Administration Punishments; if the act constitutes a crime, criminal liability shall be investigated in accordance with the law.
附则
Supplementary Provisions
集体企业联合经济组织的组建和管理办法，另行制定。
The measures for the formation and management of joint economic organizations of collective enterprises shall be formulated separately.
集体所有制的各类公司的管理，按照国家有关公司的法律、法规执行。
The management of various types of companies under collective ownership shall be implemented in accordance with the state's laws and regulations on companies.
城镇中的文教、卫生、科研等集体所有制事业单位参照本条例执行。
Collective-owned institutions in urban areas such as culture, education, health, and scientific research shall refer to these Regulations for implementation.
供销合作社的管理办法，另行制定。
The management measures for supply and marketing cooperatives shall be formulated separately.
劳动就业服务性集体企业应当遵循本条例规定的原则，具体管理办法按国务院发布的《劳动就业服务企业管理规定》执行。
Labor employment service collective enterprises shall follow the principles stipulated in these Regulations, and the specific management measures shall be implemented in accordance with the Provisions on the Management of Labor Employment Service Enterprises issued by the State Council.
集中安置残疾人员的福利性集体企业的管理办法，根据本条例的原则另行制定。
The management measures for welfare collective enterprises that centrally employ disabled persons shall be formulated separately based on the principles of these Regulations.
军队扶持开办的集体企业的管理办法，由中国人民解放军总后勤部根据本条例规定的原则另行制定。
The management measures for collective enterprises established with the support of the military shall be formulated separately by the General Logistics Department of the People's Liberation Army of China based on the principles stipulated in these Regulations.
各省、自治区、直辖市人民政府和国务院各行业主管部门，可以根据本条例并结合本地区、本行业的具体情况，制定本条例的实施细则。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and the competent industry departments of the State Council may, based on these Regulations and in light of the specific conditions of their regions and industries, formulate implementation rules for these Regulations.
本条例自1992年1月1日起施行。
These Regulations shall come into force as of January 1, 1992.