KYB CHINA(2020年12月30日国务院第120次常务会议通过 2021年2月1日中华人民共和国国务院令第738号公布 自2021年4月1日起施行)
(Adopted at the 120th Executive Meeting of the State Council on December 30, 2020, promulgated by Order No. 738 of the State Council of the People's Republic of China on February 1, 2021, and effective as of April 1, 2021)
总 则
General Provisions
为了加强行政事业性国有资产管理与监督，健全国有资产管理体制，推进国家治理体系和治理能力现代化，根据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，制定本条例。
This Regulation is formulated in accordance with the Decision of the Standing Committee of the National People's Congress on Strengthening the Supervision of the Management of State-owned Assets, for the purposes of strengthening the management and supervision of state-owned assets of administrative and public institutions, improving the state-owned assets management system, and promoting the modernization of the national governance system and governance capacity.
行政事业性国有资产，是指行政单位、事业单位通过以下方式取得或者形成的资产：
State-owned assets of administrative and public institutions refer to assets acquired or formed by administrative units and public institutions through the following methods:
（一）使用财政资金形成的资产；
(1) Assets formed using fiscal funds;
（二）接受调拨或者划转、置换形成的资产；
(2) Assets formed through allocation, transfer, or exchange;
（三）接受捐赠并确认为国有的资产；
(3) Assets received as donations and recognized as state-owned;
（四）其他国有资产。
(4) Other state-owned assets.
行政事业性国有资产属于国家所有，实行政府分级监管、各部门及其所属单位直接支配的管理体制。
State-owned assets of administrative and public institutions are owned by the state and are subject to a management system of hierarchical government supervision and direct management by various departments and their subordinate units.
各级人民政府应当建立健全行政事业性国有资产管理机制，加强对本级行政事业性国有资产的管理，审查、批准重大行政事业性国有资产管理事项。
People's governments at all levels shall establish and improve the management mechanism for state-owned assets of administrative and public institutions, strengthen the management of state-owned assets of administrative and public institutions at their respective levels, and review and approve major matters concerning the management of state-owned assets of administrative and public institutions.
国务院财政部门负责制定行政事业单位国有资产管理规章制度并负责组织实施和监督检查，牵头编制行政事业性国有资产管理情况报告。
The finance department of the State Council is responsible for formulating the rules and regulations for the management of state-owned assets in administrative and public institutions, organizing their implementation and supervision, and taking the lead in compiling reports on the management of state-owned assets in administrative and public institutions.
国务院机关事务管理部门和有关机关事务管理部门会同有关部门依法依规履行相关中央行政事业单位国有资产管理职责，制定中央行政事业单位国有资产管理具体制度和办法并组织实施，接受国务院财政部门的指导和监督检查。
The government offices administration department of the State Council and relevant government offices administration departments, in conjunction with relevant departments, shall perform their duties in managing the state-owned assets of relevant central administrative and public institutions in accordance with laws and regulations, formulate specific systems and measures for the management of state-owned assets of central administrative and public institutions and organize their implementation, and accept the guidance and supervision of the finance department of the State Council.
相关部门根据职责规定，按照集中统一、分类分级原则，加强中央行政事业单位国有资产管理，优化管理手段，提高管理效率。
Relevant departments, in accordance with their duties and responsibilities, shall strengthen the management of state-owned assets of central administrative and public institutions in accordance with the principles of centralized unification and classification by level, optimize management methods, and improve management efficiency.
各部门根据职责负责本部门及其所属单位国有资产管理工作，应当明确管理责任，指导、监督所属单位国有资产管理工作。
All departments are responsible for the management of state-owned assets of their own departments and their subordinate units in accordance with their duties, shall clarify management responsibilities, and guide and supervise the management of state-owned assets of their subordinate units.
各部门所属单位负责本单位行政事业性国有资产的具体管理，应当建立和完善内部控制管理制度。
The subordinate units of each department are responsible for the specific management of state-owned assets in administrative and public institutions of their own units, and shall establish and improve internal control management systems.
各部门及其所属单位管理行政事业性国有资产应当遵循安全规范、节约高效、公开透明、权责一致的原则，实现实物管理与价值管理相统一，资产管理与预算管理、财务管理相结合。
All departments and their subordinate units shall manage state-owned assets in administrative and public institutions in accordance with the principles of safety and standardization, economy and efficiency, openness and transparency, and consistency of rights and responsibilities, achieving the unity of physical management and value management, and the combination of asset management with budget management and financial management.
资产配置、使用和处置
Asset Allocation, Use and Disposal
各部门及其所属单位应当根据依法履行职能和事业发展的需要，结合资产存量、资产配置标准、绩效目标和财政承受能力配置资产。
All departments and their subordinate units shall allocate assets based on the needs of performing their functions and developing their undertakings in accordance with the law, taking into account the existing stock of assets, asset allocation standards, performance targets, and financial affordability.
各部门及其所属单位应当合理选择资产配置方式，资产配置重大事项应当经可行性研究和集体决策，资产价值较高的按照国家有关规定进行资产评估，并履行审批程序。
All departments and their subordinate units shall reasonably choose the method of asset allocation. Major matters of asset allocation shall be subject to feasibility studies and collective decision-making. Assets with higher value shall be subject to asset appraisal in accordance with relevant state regulations and shall go through approval procedures.
资产配置包括调剂、购置、建设、租用、接受捐赠等方式。
Asset allocation includes methods such as transfer, purchase, construction, lease, and acceptance of donations.
县级以上人民政府应当组织建立、完善资产配置标准体系，明确配置的数量、价值、等级、最低使用年限等标准。
People's governments at or above the county level shall organize the establishment and improvement of an asset allocation standard system, specifying standards for quantity, value, grade, minimum service life, etc.
资产配置标准应当按照勤俭节约、讲求绩效和绿色环保的要求，根据国家有关政策、经济社会发展水平、市场价格变化、科学技术进步等因素适时调整。
Asset allocation standards shall be adjusted in a timely manner in accordance with the requirements of diligence and thrift, performance orientation, and green environmental protection, based on factors such as relevant national policies, the level of economic and social development, market price changes, and scientific and technological progress.
各部门及其所属单位应当优先通过调剂方式配置资产。不能调剂的，可以采用购置、建设、租用等方式。
All departments and their subordinate units shall prioritize the allocation of assets through transfer. If transfer is not possible, methods such as procurement, construction, or leasing may be adopted.
行政单位国有资产应当用于本单位履行职能的需要。
State-owned assets of administrative units shall be used for the needs of the unit's performance of its functions.
除法律另有规定外，行政单位不得以任何形式将国有资产用于对外投资或者设立营利性组织。
Unless otherwise provided by law, administrative units shall not use state-owned assets in any form for external investment or to establish for-profit organizations.
事业单位国有资产应当用于保障事业发展、提供公共服务。
State-owned assets of public institutions shall be used to ensure the development of undertakings and the provision of public services.
各部门及其所属单位应当加强对本单位固定资产、在建工程、流动资产、无形资产等各类国有资产的管理，明确管理责任，规范使用流程，加强产权保护，推进相关资产安全有效使用。
All departments and their subordinate units shall strengthen the management of various types of state-owned assets such as fixed assets, construction in progress, current assets, and intangible assets, clarify management responsibilities, standardize usage procedures, strengthen property rights protection, and promote the safe and effective use of related assets.
各部门及其所属单位应当明确资产使用人和管理人的岗位责任。
All departments and their subordinate units shall clarify the job responsibilities of asset users and managers.
资产使用人、管理人应当履行岗位责任，按照规程合理使用、管理资产，充分发挥资产效能。资产需要维修、保养、调剂、更新、报废的，资产使用人、管理人应当及时提出。
Asset users and managers shall fulfill their job responsibilities, use and manage assets reasonably in accordance with procedures, and fully leverage the effectiveness of assets. When assets require repair, maintenance, transfer, update, or disposal, asset users and managers shall promptly make proposals.
资产使用人、管理人发生变化的，应当及时办理资产交接手续。
When asset users or managers change, the asset handover procedures shall be handled promptly.
各部门及其所属单位接受捐赠的资产，应当按照捐赠约定的用途使用。捐赠人意愿不明确或者没有约定用途的，应当统筹安排使用。
Assets donated to departments and their affiliated units shall be used in accordance with the purposes agreed upon in the donation. If the donor's intention is unclear or no purpose is agreed upon, the assets shall be arranged for use in a coordinated manner.
事业单位利用国有资产对外投资应当有利于事业发展和实现国有资产保值增值，符合国家有关规定，经可行性研究和集体决策，按照规定权限和程序进行。
When public institutions use state-owned assets for outward investment, it shall be conducive to the development of their undertakings and the preservation and appreciation of state-owned assets, comply with relevant state regulations, and be conducted after feasibility studies and collective decision-making, in accordance with prescribed authority and procedures.
事业单位应当明确对外投资形成的股权及其相关权益管理责任，按照规定将对外投资形成的股权纳入经营性国有资产集中统一监管体系。
Public institutions shall clarify the management responsibilities for equity and related rights formed by outward investment, and incorporate such equity into the centralized and unified supervision system for operational state-owned assets as required.
县级以上人民政府及其有关部门应当建立健全国有资产共享共用机制，采取措施引导和鼓励国有资产共享共用，统筹规划有效推进国有资产共享共用工作。
People's governments at or above the county level and their relevant departments shall establish and improve mechanisms for the sharing and common use of state-owned assets, take measures to guide and encourage the sharing and common use of state-owned assets, and make overall plans to effectively promote the sharing and common use of state-owned assets.
各部门及其所属单位应当在确保安全使用的前提下，推进本单位大型设备等国有资产共享共用工作，可以对提供方给予合理补偿。
Departments and their affiliated units shall, on the premise of ensuring safe use, promote the sharing and common use of state-owned assets such as large equipment within their units, and may provide reasonable compensation to the providers.
各部门及其所属单位应当根据履行职能、事业发展需要和资产使用状况，经集体决策和履行审批程序，依据处置事项批复等相关文件及时处置行政事业性国有资产。
Departments and their affiliated units shall, based on the needs of performing functions, development of undertakings, and the condition of asset use, after collective decision-making and approval procedures, promptly dispose of administrative and public institution state-owned assets in accordance with the approval documents for disposal matters.
各部门及其所属单位应当将依法罚没的资产按照国家规定公开拍卖或者按照国家有关规定处理，所得款项全部上缴国库。
Departments and their affiliated units shall handle assets confiscated according to law by public auction or in accordance with relevant state regulations, and all proceeds shall be turned over to the state treasury.
各部门及其所属单位应当对下列资产及时予以报废、报损：
Departments and their affiliated units shall promptly scrap or write off the following assets:
（一）因技术原因确需淘汰或者无法维修、无维修价值的资产；
(1) Assets that are indeed due for elimination due to technical reasons, or cannot be repaired or have no repair value;
（二）涉及盘亏、坏账以及非正常损失的资产；
(2) Assets involving inventory shortages, bad debts, and abnormal losses;
（三）已超过使用年限且无法满足现有工作需要的资产；
(3) Assets that have exceeded their useful life and can no longer meet current work needs;
（四）因自然灾害等不可抗力造成毁损、灭失的资产。
(4) Assets damaged or lost due to force majeure events such as natural disasters.
各部门及其所属单位发生分立、合并、改制、撤销、隶属关系改变或者部分职能、业务调整等情形，应当根据国家有关规定办理相关国有资产划转、交接手续。
When departments and their subordinate units undergo division, merger, restructuring, dissolution, change of affiliation, or partial function or business adjustment, they shall handle the transfer and handover of relevant state-owned assets in accordance with relevant state regulations.
国家设立的研究开发机构、高等院校对其持有的科技成果的使用和处置，依照《中华人民共和国促进科技成果转化法》、《中华人民共和国专利法》和国家有关规定执行。
The use and disposal of scientific and technological achievements held by state-established research and development institutions and institutions of higher education shall be carried out in accordance with the Law of the People's Republic of China on Promoting the Transformation of Scientific and Technological Achievements, the Patent Law of the People's Republic of China, and relevant state regulations.
预算管理
Budget Management
各部门及其所属单位购置、建设、租用资产应当提出资产配置需求，编制资产配置相关支出预算，并严格按照预算管理规定和财政部门批复的预算配置资产。
When purchasing, constructing, or leasing assets, departments and their subordinate units shall propose asset allocation needs, prepare expenditure budgets related to asset allocation, and allocate assets strictly in accordance with budget management regulations and the budget approved by the financial department.
行政单位国有资产出租和处置等收入，应当按照政府非税收入和国库集中收缴制度的有关规定管理。
Income from the leasing and disposal of state-owned assets of administrative units shall be managed in accordance with relevant regulations on government non-tax revenue and centralized treasury collection.
除国家另有规定外，事业单位国有资产的处置收入应当按照政府非税收入和国库集中收缴制度的有关规定管理。
Unless otherwise stipulated by the state, income from the disposal of state-owned assets of public institutions shall be managed in accordance with relevant regulations on government non-tax revenue and centralized treasury collection.
事业单位国有资产使用形成的收入，由本级人民政府财政部门规定具体管理办法。
Income from the use of state-owned assets of public institutions shall be subject to specific management measures prescribed by the financial department of the people's government at the same level.
各部门及其所属单位应当及时收取各类资产收入，不得违反国家规定，多收、少收、不收、侵占、私分、截留、占用、挪用、隐匿、坐支。
Departments and their subordinate units shall promptly collect all types of asset income and shall not violate state regulations by overcharging, undercharging, failing to charge, misappropriating, privately distributing, intercepting, occupying, diverting, concealing, or using income without proper accounting.
各部门及其所属单位应当在决算中全面、真实、准确反映其国有资产收入、支出以及国有资产存量情况。
All departments and their subordinate units shall comprehensively, truthfully, and accurately reflect their state-owned asset income, expenditures, and the status of existing state-owned assets in the final accounts.
各部门及其所属单位应当按照国家规定建立国有资产绩效管理制度，建立健全绩效指标和标准，有序开展国有资产绩效管理工作。
All departments and their subordinate units shall establish a performance management system for state-owned assets in accordance with national regulations, establish performance indicators and standards, and carry out state-owned asset performance management work in an orderly manner.
县级以上人民政府投资建设公共基础设施，应当依法落实资金来源，加强预算约束，防范政府债务风险，并明确公共基础设施的管理维护责任单位。
When investing in the construction of public infrastructure, people's governments at or above the county level shall implement funding sources in accordance with the law, strengthen budget constraints, prevent government debt risks, and clarify the responsible units for the management and maintenance of public infrastructure.
基础管理
Basic Management
各部门及其所属单位应当按照国家规定设置行政事业性国有资产台账，依照国家统一的会计制度进行会计核算，不得形成账外资产。
All departments and their subordinate units shall set up ledgers for administrative and institutional state-owned assets in accordance with national regulations, conduct accounting in accordance with the unified national accounting system, and shall not create off-book assets.
各部门及其所属单位采用建设方式配置资产的，应当在建设项目竣工验收合格后及时办理资产交付手续，并在规定期限内办理竣工财务决算，期限最长不得超过1年。
When allocating assets through construction, all departments and their subordinate units shall promptly handle asset delivery procedures after the construction project passes the completion acceptance, and complete the final financial accounts of the project within the prescribed period, which shall not exceed one year at most.
各部门及其所属单位对已交付但未办理竣工财务决算的建设项目，应当按照国家统一的会计制度确认资产价值。
For construction projects that have been delivered but have not completed the final financial accounts, all departments and their subordinate units shall recognize the asset value in accordance with the unified national accounting system.
各部门及其所属单位对无法进行会计确认入账的资产，可以根据需要组织专家参照资产评估方法进行估价，并作为反映资产状况的依据。
For assets that cannot be recognized and recorded in accounting, all departments and their subordinate units may, if necessary, organize experts to conduct valuation by reference to asset appraisal methods, and use it as a basis for reflecting the asset status.
各部门及其所属单位应当明确资产的维护、保养、维修的岗位责任。因使用不当或者维护、保养、维修不及时造成资产损失的，应当依法承担责任。
All departments and their subordinate units shall clarify the job responsibilities for asset maintenance, upkeep, and repair. If asset losses are caused by improper use or untimely maintenance, upkeep, or repair, responsibility shall be borne in accordance with the law.
各部门及其所属单位应当定期或者不定期对资产进行盘点、对账。出现资产盘盈盘亏的，应当按照财务、会计和资产管理制度有关规定处理，做到账实相符和账账相符。
All departments and their subordinate units shall conduct asset inventory and reconciliation periodically or irregularly. In case of asset surplus or shortage, it shall be handled in accordance with the relevant provisions of financial, accounting, and asset management systems, so as to achieve consistency between accounts and actual conditions and consistency between accounts.
各部门及其所属单位处置资产应当及时核销相关资产台账信息，同时进行会计处理。
All departments and their subordinate units shall promptly write off the relevant asset ledger information when disposing of assets, and simultaneously conduct accounting treatment.
除国家另有规定外，各部门及其所属单位将行政事业性国有资产进行转让、拍卖、置换、对外投资等，应当按照国家有关规定进行资产评估。
Unless otherwise provided by the state, all departments and their subordinate units shall conduct asset appraisal in accordance with relevant state regulations when transferring, auctioning, exchanging, or making outward investments of state-owned assets in administrative and public institutions.
行政事业性国有资产以市场化方式出售、出租的，依照有关规定可以通过相应公共资源交易平台进行。
Where state-owned assets in administrative and public institutions are sold or leased in a market-oriented manner, they may be conducted through the corresponding public resource trading platform in accordance with relevant provisions.
有下列情形之一的，各部门及其所属单位应当对行政事业性国有资产进行清查：
All departments and their subordinate units shall conduct an inventory of state-owned assets in administrative and public institutions under any of the following circumstances:
（一）根据本级政府部署要求；
(1) As required by the deployment of the government at the corresponding level;
（二）发生重大资产调拨、划转以及单位分立、合并、改制、撤销、隶属关系改变等情形；
(2) Occurrence of major asset allocation, transfer, as well as unit division, merger, restructuring, dissolution, change of affiliation, etc.;
（三）因自然灾害等不可抗力造成资产毁损、灭失；
(3) Asset damage or loss due to force majeure such as natural disasters;
（四）会计信息严重失真；
(4) Serious distortion of accounting information;
（五）国家统一的会计制度发生重大变更，涉及资产核算方法发生重要变化；
(5) Major changes in the unified national accounting system involving significant changes in asset accounting methods;
（六）其他应当进行资产清查的情形。
(6) Other circumstances where an asset inventory should be conducted.
各部门及其所属单位资产清查结果和涉及资产核实的事项，应当按照国务院财政部门的规定履行审批程序。
The results of asset inventory and matters involving asset verification by each department and its subordinate units shall undergo approval procedures in accordance with the provisions of the finance department of the State Council.
各部门及其所属单位在资产清查中发现账实不符、账账不符的，应当查明原因予以说明，并随同清查结果一并履行审批程序。各部门及其所属单位应当根据审批结果及时调整资产台账信息，同时进行会计处理。
If discrepancies between accounts and actual assets or between accounts are discovered during asset inventory, each department and its subordinate units shall identify the reasons, provide explanations, and submit them together with the inventory results for approval procedures. Each department and its subordinate units shall promptly adjust asset ledger information based on the approval results and conduct accounting treatment accordingly.
由于资产使用人、管理人的原因造成资产毁损、灭失的，应当依法追究相关责任。
If asset damage or loss is caused by the asset user or manager, relevant responsibilities shall be pursued in accordance with the law.
各部门及其所属单位对需要办理权属登记的资产应当依法及时办理。对有账簿记录但权证手续不全的行政事业性国有资产，可以向本级政府有关主管部门提出确认资产权属申请，及时办理权属登记。
Each department and its subordinate units shall promptly handle ownership registration for assets requiring such registration in accordance with the law. For administrative and institutional state-owned assets with accounting records but incomplete title documents, an application for asset ownership confirmation may be submitted to the relevant competent department of the local government, and ownership registration shall be completed in a timely manner.
各部门及其所属单位之间，各部门及其所属单位与其他单位和个人之间发生资产纠纷的，应当依照有关法律法规规定采取协商等方式处理。
If asset disputes arise between departments and their subordinate units, or between departments and their subordinate units and other entities or individuals, they shall be handled through negotiation or other means in accordance with relevant laws and regulations.
国务院财政部门应当建立全国行政事业性国有资产管理信息系统，推行资产管理网上办理，实现信息共享。
The finance department of the State Council shall establish a national information system for the management of administrative and institutional state-owned assets, promote online asset management, and achieve information sharing.
资产报告
Asset Reports
国家建立行政事业性国有资产管理情况报告制度。
The state establishes a reporting system for the management of administrative and institutional state-owned assets.
国务院向全国人民代表大会常务委员会报告全国行政事业性国有资产管理情况。
The State Council reports to the Standing Committee of the National People's Congress on the management of national administrative and institutional state-owned assets.
县级以上地方人民政府按照规定向本级人民代表大会常务委员会报告行政事业性国有资产管理情况。
Local people's governments at or above the county level report on the management of administrative and institutional state-owned assets to the standing committee of the corresponding people's congress in accordance with regulations.
行政事业性国有资产管理情况报告，主要包括资产负债总量，相关管理制度建立和实施，资产配置、使用、处置和效益，推进管理体制机制改革等情况。
The report on the management of administrative and institutional state-owned assets mainly includes the total amount of assets and liabilities, the establishment and implementation of relevant management systems, asset allocation, use, disposal and efficiency, and the promotion of management system and mechanism reforms.
行政事业性国有资产管理情况按照国家有关规定向社会公开。
The management of administrative and institutional state-owned assets shall be disclosed to the public in accordance with relevant state regulations.
各部门所属单位应当每年编制本单位行政事业性国有资产管理情况报告，逐级报送相关部门。
Units subordinate to each department shall annually prepare a report on the management of their own administrative and institutional state-owned assets and submit it level by level to the relevant departments.
各部门应当汇总编制本部门行政事业性国有资产管理情况报告，报送本级政府财政部门。
Each department shall compile a consolidated report on the management of administrative and institutional state-owned assets of its department and submit it to the financial department of the people's government at the same level.
县级以上地方人民政府财政部门应当每年汇总本级和下级行政事业性国有资产管理情况，报送本级政府和上一级政府财政部门。
The financial department of the local people's government at or above the county level shall annually consolidate the management of administrative and institutional state-owned assets at its own level and lower levels, and submit it to the people's government at the same level and the financial department of the people's government at the next higher level.
监 督
Supervision
县级以上人民政府应当接受本级人民代表大会及其常务委员会对行政事业性国有资产管理情况的监督，组织落实本级人民代表大会及其常务委员会审议提出的整改要求，并向本级人民代表大会及其常务委员会报告整改情况。
The people's government at or above the county level shall accept supervision by the People's Congress and its standing committee at the same level over the management of administrative and institutional state-owned assets, organize the implementation of rectification requirements proposed by the People's Congress and its standing committee after deliberation, and report the rectification situation to the People's Congress and its standing committee at the same level.
乡、民族乡、镇人民政府应当接受本级人民代表大会对行政事业性国有资产管理情况的监督。
The people's government of a township, ethnic township, or town shall accept supervision by the People's Congress at the same level over the management of administrative and institutional state-owned assets.
县级以上人民政府对下级政府的行政事业性国有资产管理情况进行监督。下级政府应当组织落实上一级政府提出的监管要求，并向上一级政府报告落实情况。
The people's government at or above the county level shall supervise the management of administrative and institutional state-owned assets by the people's government at lower levels. The lower-level government shall organize the implementation of regulatory requirements proposed by the higher-level government and report the implementation situation to the higher-level government.
县级以上人民政府财政部门应当对本级各部门及其所属单位行政事业性国有资产管理情况进行监督检查，依法向社会公开检查结果。
The financial department of the people's government at or above the county level shall conduct supervision and inspection over the management of administrative and institutional state-owned assets by departments at the same level and their subordinate units, and disclose the inspection results to the public in accordance with the law.
县级以上人民政府审计部门依法对行政事业性国有资产管理情况进行审计监督。
The audit departments of people's governments at or above the county level shall, in accordance with the law, conduct audit supervision over the management of administrative and institutional state-owned assets.
各部门应当建立健全行政事业性国有资产监督管理制度，根据职责对本行业行政事业性国有资产管理依法进行监督。
All departments shall establish and improve the supervision and management system for administrative and institutional state-owned assets, and shall supervise the management of administrative and institutional state-owned assets in their respective industries in accordance with their duties.
各部门所属单位应当制定行政事业性国有资产内部控制制度，防控行政事业性国有资产管理风险。
Units subordinate to each department shall formulate internal control systems for administrative and institutional state-owned assets to prevent and control risks in the management of such assets.
公民、法人或者其他组织发现违反本条例的行为，有权向有关部门进行检举、控告。接受检举、控告的有关部门应当依法进行处理，并为检举人、控告人保密。
Citizens, legal persons, or other organizations that discover violations of these Regulations have the right to report or accuse the relevant departments. The departments that receive such reports or accusations shall handle them in accordance with the law and keep the whistleblowers and accusers confidential.
任何单位或者个人不得压制和打击报复检举人、控告人。
No unit or individual may suppress or retaliate against whistleblowers or accusers.
法律责任
Legal Liability
各部门及其所属单位有下列行为之一的，责令改正，情节较重的，对负有直接责任的主管人员和其他直接责任人员依法给予处分：
If any department or its subordinate unit commits any of the following acts, it shall be ordered to make corrections; if the circumstances are relatively serious, the persons directly in charge and other directly responsible persons shall be given sanctions in accordance with the law:
（一）配置、使用、处置国有资产未按照规定经集体决策或者履行审批程序；
(1) Allocating, using, or disposing of state-owned assets without collective decision-making or without going through the approval procedures as required;
（二）超标准配置国有资产；
(2) Allocating state-owned assets in excess of the standards;
（三）未按照规定办理国有资产调剂、调拨、划转、交接等手续；
(3) Failing to go through the procedures for adjustment, allocation, transfer, or handover of state-owned assets as required;
（四）未按照规定履行国有资产拍卖、报告、披露等程序；
(4) Failing to follow procedures for auction, reporting, or disclosure of state-owned assets as required;
（五）未按照规定期限办理建设项目竣工财务决算；
(5) Failing to complete the final financial settlement of construction projects within the prescribed time limit;
（六）未按照规定进行国有资产清查；
(6) Failing to conduct an inventory of state-owned assets as required;
（七）未按照规定设置国有资产台账；
(7) Failing to set up a ledger for state-owned assets as required;
（八）未按照规定编制、报送国有资产管理情况报告。
(8) Failing to prepare or submit reports on the management of state-owned assets as required.
各部门及其所属单位有下列行为之一的，责令改正，有违法所得的没收违法所得，情节较重的，对负有直接责任的主管人员和其他直接责任人员依法给予处分；构成犯罪的，依法追究刑事责任：
Where any department or its subordinate unit commits any of the following acts, it shall be ordered to rectify; any illegal gains shall be confiscated; if the circumstances are serious, the persons directly in charge and other directly responsible persons shall be given sanctions according to law; if a crime is constituted, criminal liability shall be pursued according to law:
（一）非法占有、使用国有资产或者采用弄虚作假等方式低价处置国有资产；
(1) Illegally possessing or using state-owned assets, or disposing of state-owned assets at low prices through fraud or other means;
（二）违反规定将国有资产用于对外投资或者设立营利性组织；
(2) Using state-owned assets for outward investment or establishing for-profit organizations in violation of regulations;
（三）未按照规定评估国有资产导致国家利益损失；
(3) Failing to evaluate state-owned assets as required, resulting in losses to national interests;
（四）其他违反本条例规定造成国有资产损失的行为。
(4) Other acts in violation of these Regulations that cause losses to state-owned assets.
各部门及其所属单位在国有资产管理工作中有违反预算管理规定行为的，依照《中华人民共和国预算法》及其实施条例、《财政违法行为处罚处分条例》等法律、行政法规追究责任。
If any department or its subordinate unit violates budget management provisions in the administration of state-owned assets, it shall be held accountable in accordance with the Budget Law of the People's Republic of China and its implementing regulations, the Regulations on Punishment of Financial Violations, and other laws and administrative regulations.
各部门及其所属单位的工作人员在国有资产管理工作中滥用职权、玩忽职守、徇私舞弊或者有浪费国有资产等违法违规行为的，由有关部门依法给予处分；构成犯罪的，依法追究刑事责任。
If staff members of departments and their subordinate units abuse their power, neglect their duties, engage in malpractice for personal gain, or waste state-owned assets in the administration of state-owned assets, the relevant departments shall impose sanctions according to law; if a crime is constituted, criminal liability shall be pursued according to law.
附 则
Supplementary Provisions
除国家另有规定外，社会组织直接支配的行政事业性国有资产管理，依照本条例执行。
Unless otherwise provided by the state, the administration of state-owned assets in administrative and public institutions directly controlled by social organizations shall be implemented in accordance with these Regulations.
货币形式的行政事业性国有资产管理，按照预算管理有关规定执行。
The administration of state-owned assets in administrative and public institutions in monetary form shall be implemented in accordance with the relevant provisions of budget management.
执行企业财务、会计制度的事业单位以及事业单位对外投资的全资企业或者控股企业的资产管理，不适用本条例。
The administration of assets of public institutions that implement enterprise financial and accounting systems, as well as wholly-owned or controlled enterprises invested by public institutions, shall not be subject to these Regulations.
公共基础设施、政府储备物资、国有文物文化等行政事业性国有资产管理的具体办法，由国务院财政部门会同有关部门制定。
Specific measures for the administration of state-owned assets in administrative and public institutions such as public infrastructure, government reserve materials, and state-owned cultural relics shall be formulated by the finance department of the State Council together with relevant departments.
中国人民解放军、中国人民武装警察部队直接支配的行政事业性国有资产管理，依照中央军事委员会有关规定执行。
The administration of state-owned assets in administrative and public institutions directly controlled by the People's Liberation Army of China and the Chinese People's Armed Police Force shall be implemented in accordance with the relevant provisions of the Central Military Commission.
本条例自2021年4月1日起施行。
These Regulations shall come into force on April 1, 2021.