Operating assets

Economic terminology

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zero Useful+1

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Operational assets can provide for the society in production and circulation commodity Or services. The user of operational assets is generally an enterprise with legal person status; The operation of operational assets should be based on the pursuit of economic performance Is the principle. From the perspective of accounting, the so-called operational assets mainly refer to the assets that are held by enterprises for profit purposes and actually have Profitability Assets of.

Chinese name: Operating assets
Foreign name: Operational Asset

User: Enterprises with legal person status
Principles: User
Nature: assets

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Relevant regulations

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Central state organs Non operating assets Article 1 of the Interim Measures for the Management of Transformed Operational Assets is to strengthen the management of non operational assets transferred to operational assets by the central state organs, promote the development of logistics, and prevent Loss of state-owned assets , according to State Administration of State Property These Measures are formulated in the Measures for the Implementation of the Management of the Transformation of Non operational Assets into Operational Assets of Public Institutions ([95] GZSF No. 89) and the Measures for the Management of State owned Assets of Central State Organs ([98] GGCZ No. 7) issued by the State Council Agency Affairs Administration.

Article 2 These Measures are applicable to Central state organs All departments and their organ logistics institutions (hereinafter referred to as all departments and their organ logistics institutions).

Article 3 Non operating assets Operational assets refer to the assets transferred by the central state organs through their logistics enterprises and institutions , or the logistics institutions of each department will complete the State administration Tasks and assets for business activities, input Production and operation activities One of economic behavior 。

Article 4 The main way of transforming non operational assets into operational assets is to use non operational assets to invest and register, and obtain the "Enterprise Legal Person" from the administrative department for industry and commerce Business license 》Start an economic entity with legal person status, or obtain a Business License to start a subsidiary without legal person status Business unit ； Foreign investment, joint venture, equity, joint venture, lease, loan, etc. with non operational assets.

Article 5 Non operating assets The conversion of operational assets shall be in accordance with《 state-owned property Measures for the Administration of Evaluation (Decree No. 91 of the State Council) Value 。 Large assets such as land and housing should be evaluated by specialized agencies; The competent department shall organize state-owned assets, finance, prices and Technical appraisal Department joint valuation. Valuation As national input Capital fund To occupy this part Preservation of state-owned assets Assessment basis of value-added.

Article 6 All departments and their relevant logistics institutions shall file an application for the conversion of non operational assets into operational assets, which shall be examined and approved by the institutions in charge of state-owned assets of their own departments, and then submitted to the State Council Administration of Agency Affairs for approval.

Operating assets

Operating assets (1 sheet)

Article 7 Handling Non operating assets The following documents, certificates and relevant materials shall be submitted when the declaration formalities for conversion to operational assets are completed: Applicant Application report of; Approval documents of competent authorities; Contributor financial statements ； Asset evaluation Confirmation certificate or certificate issued by competent authority Proof of assets ； Articles of association or investment, equity, joint venture, joint venture, lease or loan of the proposed economic entity Letter of Intent And agreements; The State owned Assets Property Right Registration Certificate of the People's Republic of China (Administrative Institution) of the applicant; State Administration of State Property Printed Application and Approval Form for Conversion of Non operating Assets to Operating Assets; Other documents and materials to be issued.

Article 8 Non operating assets To transfer operational assets, we should insist on paying Principles of use 。 Fees charged for state-owned property The renovation of.

Article 9 Each department and its organ logistics institution shall be responsible for establishing separate accounts for the transfer of non operational assets to operational assets economic performance 、 income distribution Situation Supervision and inspection , correct the existing problems.

Article 10 The Agency Affairs Administration of the State Council has the right to supervise and inspect the economic benefits, income distribution and use of non operational assets transferred from various departments and their logistics institutions to operational assets, and correct the existing problems in a timely manner.

Article 11 When a non operating asset is converted into a operating asset, the ownership nature of the asset remains unchanged, and it still belongs to State owned 。 It is not allowed to lend or use state-owned assets to establish collective economic entities

Article 12 In case of violation of these Measures State Administration of State Property Ministry of Finance《 Measures for the Administration of State owned Assets of Administrative Institutions 》([95] GZSF No. 17).

Article 13 Before the promulgation of these Measures, the units that have handled the conversion of non operational assets into operational assets shall comply with the provisions of these Measures.

Article 14 These Measures shall be interpreted by the State Council Agency Affairs Administration.

Article 15 These Measures shall come into force as of the date of issuance.

Related events

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Shandong checks the operational assets of colleges and universities to prevent the breeding“ Small vault "

Shandong The province aims at the operation of colleges and universities Asset inventory The work has been fully started. Shandong Province will comprehensively investigate the current situation of operational assets and establish a standardized regulatory system to prevent the breeding of "small coffers" and congestion financial management Vulnerability, maintain the school Legal rights and interests 。 This operational assets inventory Base date As of December 31, 2007, the scope of the inventory is: Contracted operation And various types of leasing and lending fixed assets And intangible assets , a non independent legal person affiliated to the school with a business license economic entity , wholly owned by the school or established by foreign investment and cooperation With legal personality Of School run enterprises Or holding or participating stock companies. The enterprises under the direct supervision of SASAC of Sichuan Province were explained in the inventory report, and the assets of the enterprises under the direct supervision of SASAC in 2007 were verified by Financial sector Assets approved for write off, student canteen of school logistics bathhouse Student apartments are not included in this inventory

Main differences

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Operating assets

Operating assets and Non operating assets Difference of

Non operating state-owned assets , also known as Administrative state-owned assets , mainly government agencies at all levels National People's Congress Organs, CPPCC organs Public procuratorate law Organs, democratic parties and people 's organization And legal possession by public institutions. To correctly define which assets belong to non operating assets in an enterprise is to implement Divestiture of non operating assets Preconditions for. According to general understanding, hospitals, staff dormitories, kindergartens, bathrooms, schools Guesthouse Canteen, library, cultural activity center, etc. are all non operating assets, which should be stripped according to the situation.

As a non operating asset, it has three characteristics: (1) unproductive ； (2) Serviceability of use purpose; (3) Compensated and expanded Source of funds Is not direct.

According to the above characteristics, Non operating assets The specific contents include the following: social management Assets occupied by the department, Social public welfare Assets occupied by welfare, Enterprise services Assets occupied by the department.

Application Form

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1、 "Reporting unit": refers to the full name of the reporting unit that plans to convert non operational assets into operational assets.

2、 "Purpose": This table triplicate Their respective roles Management of state-owned assets After being approved by the department head, the person in charge shall stamp "kept by the state-owned assets management department" and "kept by the competent department of the applicant unit" respectively Stamp 。

3、 "Number": refers to asset management The uniform number given by the department when approving.

4、 Contents related to the "declaration by the investor":

（1） "Investment unit": refers to the unit that plans to convert non operating assets into operating assets.

1. "Company name": refers to the full name of the investor, and official seal agreement.

2、“ Legal representative ”: refers to the legal representative of the investor.

3、“ Unit nature ”: refers to the nature of the investor. Such as administration, cause, association or others.

4. "Competent department": refers to the superior level of the investor Competent Authority 。

5. "Company address": refers to the detailed address of the place where the main office of the investor is located.

6. "Unit Postal Code": refers to Postal Code 。

（2） "Unit accepting investment (to be established)": refers to the unit accepting investment or to be established approved by the approval authority.

1. "Company name": refers to the full name of the invested (proposed) company.

2. "Legal representative": refers to the legal representative of the invested (proposed) unit.

3. "Unit address": refers to the detailed address of the place where the main office of the invested (proposed) unit is located.

4. "Organizational form": refers to the property combination mode of the invested (proposed) unit. Generally including Wholly state-owned Entrepreneurship Collective enterprise 、 limited company 、 company with limited liability 、 Associated enterprise , other forms, etc.

（3） "Application for conversion into operational assets": refers to that the investor intends to convert Non operating assets Assets transferred to operation.

1. "Asset source": generally including unit business income and Other income , free transfer in and Accept donations Formed assets, etc.

2、“ Total assets ”It refers to the total value of the non operating assets to be transferred from the investing unit to the operating assets before evaluation (revaluation). Including fixed assets current assets , intangible assets and other assets 。

3. "Turn Business form ”: Generally, it refers to investment, equity participation, joint venture, cooperation, joint venture, lease, loan, etc.

（4） "Reason for declaration": fill in the reason for the proposed conversion of non operating assets into operating assets.

1. "Operator": refers to the applicant who is responsible for handling Non operating assets Personnel who have gone through the declaration procedures for operational assets.

2. "Telephone": refers to the operator's contact number 。

3. "Person in charge": refers to the person who is specifically responsible for the conversion of non operational assets to operational assets in the reporting unit.

4. "(Official seal)": the official seal of the applicant.

5、 The content of "Asset Appraisal (Revaluation) Confirmation Result":

（1） "Value after evaluation (revaluation)": refers to the total value of non operating assets converted into operating assets approved by the competent department of the investor.

（2） "Evaluated (revalued) value": refers to the approved Non operating assets Re operation of operational assets Asset appraisal agency The sum of the assessed (revalued) values.

（3） "Appraisal unit": refers to the asset appraisal institution entrusted by the proposed organization to conduct asset appraisal on non operating assets converted into operating assets.

（4） "Confirmed value": refers to the sum of the value of non operational assets transferred to operational assets after being evaluated (re evaluated) by the asset evaluation agency and confirmed by the state-owned asset management department.

（5） "Confirming unit": refers to the state-owned asset management department that confirms the value.

（6） "Confirmation document": refers to the confirmation number of the state-owned assets management department that confirms the value of the non operating assets transferred to operating assets.

Operating assets (1 sheet)

6、 Contents of "review and approval opinions":

（1） "Supervisor Department review Opinion ": refers to the opinion of the superior competent authority of the investor.

1. "Operator": refers to the competent department responsible for handling the review Non operating assets Personnel transferred to operational assets.

2. "Person in charge": refers to the leader of the competent department who is responsible for reviewing the conversion of non operational assets into operational assets.

3. "Official seal": refers to the official seal of the competent department.

（2） "Approval opinions of the state-owned assets management department": refers to the approval opinions of the state-owned assets management department responsible for approving the transformation of non operational assets into operational assets.

1. "Operator": refers to the state-owned assets management department Non operating assets The person in charge of the transfer of operational assets.

2. "Person in charge": refers to the leader of the state-owned assets management department who examines and approves the conversion of non operational assets into operational assets.

3. "Official seal": refers to the official seal of the state-owned assets management department stamped by the handling personnel after the approval of the head of the state-owned assets management department.

7、 Contents of "List of Non operating Assets Transferred to Operating Assets":

（1） "Name": refers to the name of non operating assets that the investor plans to transfer to operating assets.

（2） "Structure, specification and model": refers to the structure, specification and model of the above assets.

（3） "Acquisition and construction time": refers to the acquisition and construction time of the above assets.

（4） "Unit": refers to the Physical measurement unit 。

（5） "Quantity": refers to the physical quantity of the above assets.

(VI)“ Original book value ”: refers to all expenses incurred by the company when purchasing and constructing the above new assets.

(VII)“ Net book value ”: Refers to the original book value of the above assets minus the withdrawn amount Depreciation amount Subsequent balances.

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