事业单位及事业单位所办企业国有资产产权登记管理办法

事业单位及事业单位所办企业国有资产产权登记管理办法 关于印发《事业单位及事业单位所办企业 国有资产产权登记管理办法》的通知 财教[2012]242号 党中央有关部门，国务院各部委、各直属机构，全国人大常委会办公厅，全国政协办公厅，高法院，高检院，有关人民团体，有关中央管理企业，各省、自治区、直辖市、单列市财政厅(局)，新疆生产建设兵团财务局: 为了进一步加强和规范事业单位及事业单位所办企业国有资产产权登记管理，根据《企业国有资产产权登记管理办法》(国务院令第192号)和《事业单位国有资产管理暂行办法》(财政部令第36号)等有关规定，特制定《事业单位及事业单位所办企业国有资产产权登记管理办法》，现予印发，请认真贯彻执行。 附件:事业单位及事业单位所办企业国有资产产权登记管理办法 财 政 部 2012年8月5日 事业单位及事业单位所办企业国有资产产权登记管理办法 第一章 总 则 第一条 根据《企业国有资产产权登记管理办法》(国务院令第192号)和《事业单位国有资产管理暂行办法》(财政部令第36号)等有关规定，制定本办法。 第二条 事业单位国有资产产权登记(以下简称事业单位产权登记)，是指国家对事业单位占有、使用的国有资产进行登记，依法确认国家对国有资产的所有权和事业单位对国有资产的占有、使用权的行为。 事业单位所办企业国有资产产权登记(以下简称事业单位所办企业产权登记)，是指财政部门代表同级政府对占有国有资产的各级各类事业单位所办企业的资产、负债、所有者权益等产权状况进行登记，依法确认产权归属关系的行为。 第三条 占有、使用国有资产的各级各类事业单位及其所办企业，应当依照本办法的规定向其同级财政部门申报、办理国有资产产权登记。 work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 第四条 各级财政部门核发的《中华人民共和国事业单位国有资产产权登记证(正本、副本)》(以下简称《事业单位产权登记证》)，是国家对事业单位国有资产享有所有权，单位享有占有、使用权的法律凭证，也是事业单位编制部门预算、办理资产配置、资产使用、资产处置和办理其他资产管理事项的重要依据;各级财政部门核发的《中华人民共和国企业国有资产产权登记证(正本、副本)》(以下简称《企业产权登记证》)是依法确认事业单位所办企业产权归属关系的法律凭证和依法经营国有资本的基本依据。 各类产权登记表是办理各项产权登记事项应当提交的重要材料，各级财政部门根据经审定的产权登记表向事业单位或其所办企业核发、换发、收回《事业单位产权登记证》或《企业产权登记证》。 第五条 《事业单位产权登记证》、《企业产权登记证》和产权登记表由财政部统一设计印制。 第六条 事业单位及其所办企业产权登记按照“统一政策、分级管理”原则由各级财政部门负责组织实施。事业单位产权登记按照财务隶属关系组织实施;事业单位所办企业产权登记按照产权关系组织实施。 第二章 事业单位产权登记 第一节 一般规定 第七条 事业单位产权登记的主要内容包括: (一)单位名称、地址 、法定代表人及成立日期; (二)单位(性质)分类、主管部门、财务预算信息、管理级次、编制人数; (三)单位资产总额、国有资产总额、固定资产总额、主要资产实物量及对外投资、资产出租出借情况; (四)其他需要登记的事项。 第八条 财政部负责制定事业单位产权登记规章，负责组织实施中央级事业单位产权登记工作，指导下级财政部门的事业单位产权登记工作。 地方各级财政部门负责组织实施本级事业单位产权登记工作。 中央垂直管理部门所属事业单位的产权登记工作在主管部门审核的基础上，由财政部负责办理。 第九条 事业单位办理变动、注销产权登记或年度检查，单位改制，资产出租、出借，资产评估项目核准或备案等财政审批手续以及其他法律、法规规定的事项时应当向受理部门、单work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 位出具《事业单位产权登记证》。如未按照规定出具《事业单位产权登记证》，受理部门、单位不予受理。 第二节 登记形式和内容 第十条 事业单位产权登记包括占有产权登记、变动产权登记和注销产权登记。 第十一条 占有产权登记适用于新设立和已经取得法人资格但尚未办理产权登记的事业单位。 第十二条 新设立事业单位应当在审批机关批准设立后六十日内，经主管部门审核同意后，由主管部门向同级财政部门申请办理占有产权登记。申请办理时，单位应当填报《事业单位国有资产产权登记表(占有登记)》，并提交下列文件、证件及有关资料: (一)办理占有产权登记的申请; (二)审批机关批准设立的文件; (三)国有资产总额及来源证明; (四)设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当提供相关文件和凭证; (五)涉及土地、林地、海域、房屋、车辆等重要资产的，应当提供相关的产权证明材料; (六)涉及对外投资的，应当提供财政部门、主管部门或事业单位的对外投资批复; (七)涉及资产评估事项的，应当提交相关部门的核准或备案文件; (八)财政部门要求提交的其他文件、证件及有关资料。 第十三条 已经取得法人资格但尚未办理产权登记的事业单位，在申请办理占有产权登记时应当填报《事业单位国有资产产权登记表(占有登记)》，除提交第十二条所列材料外，还应当提供以下文件、证件及有关资料: (一)财政部门批复的上一年度财务报告; (二)《事业单位法人证书》复印件; (三)《中华人民共和国组织机构代码证》复印件。 第十四条 变动产权登记适用于事业单位发生分立、合并、部分改制，以及单位名称、单位(性质)分类、人员编制数、主管部门、管理级次、预算级次发生变化，以及国有资产金额一次或累计变动超过国有资产总额20%(含)的行为事项。发生上述变动事项的事业单位应当自财政部门、主管部门等审批机关批准变动之日起六十日内，经主管部门审核同意后，由主管部门向同级财政部门申请办理变动产权登记。申请办理时填报《事业单位国有资产产权登记表(变动登记)》，并提交下列文件、证件及有关资料: work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the (一)办理变动产权登记的申请; (二)单位决议或会议纪要，主管部门、财政部门等审批机关批准变动的批复文件; (三)《事业单位产权登记证》副本; (四)《事业单位法人证书》复印件; (五)财政部门批复的上一年度财务报告; (六)设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当提供相关文件和凭证; (七)涉及资产评估事项的，应当提交相关部门的核准或备案文件; (八)涉及土地、林地、海域、房屋、车辆等重要资产的，应当提供相关的产权证明材料; (九)涉及资产处置的，应当提交财政部门、主管部门或事业单位的资产处置批复文件; (十)涉及对外投资情况发生变动的，应当提供相关材料; (十一)财政部门要求提交的其他文件、证件及有关资料。 第十五条 注销产权登记适用于因分立、合并、依法撤销或改制等原因被整体清算、注销和划转的事业单位。此类单位应当自财政部门、主管部门等审批机关批准上述行为之日起六十日内，经主管部门审核同意后，由主管部门向同级财政部门申请办理注销产权登记。申请办理时填报《事业单位国有资产产权登记表(注销登记)》，并提交下列文件、证件及有关资料: (一)办理注销产权登记的申请; (二)单位决议或会议纪要，主管部门、财政部门等审批机关批准注销的批复，以及同级政府机构编制管理机关注销备案公告; (三)单位的清算报告; (四)单位的资产清查报告，资产评估报告及相关部门的资产评估项目核准或备案文件; (五)事业单位属于有偿转让或整体改制的，应当提交有偿转让的或经相关部门批复的转制; (六)财政部门批复的上一年度财务报告; (七)设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当提供相关文件和凭证; (八)《事业单位产权登记证》正本、副本; (九)财政部门、主管部门的资产处置批复文件; (十)财政部门要求提交的其他文件、证件及有关资料。 work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 第三节 登记程序 第十六条 申请办理产权登记的程序如下: (一)事业单位按照规定填写相应的产权登记表，提交有关文件、证件及资料; (二)报主管部门审核并出具意见; (三)由主管部门报同级财政部门办理审定手续; (四)财政部门依据审定合格的设立、变动、注销情况予以核发、换发或收回《事业单位产权登记证》，依据年度检查情况签署产权登记检查意见。 第十七条 事业单位占有、使用国有资产的状况以按照规定最近一次办理产权登记或年度检查时财政部门审定的数额为准。 第十八条 事业单位有下列行为之一的，财政部门应当要求其更正，拒不更正的，财政部门不予办理产权登记。 (一)填报的产权登记表内容或提交的文件、证件及有关资料违反法律、法规的规定或不符合本办法要求的; (二)以实物或无形资产出资，未按照国家有关规定进行资产评估或依法折股，或者未按照规定办理资产评估项目核准或备案的; (三)事业单位对外投资、出租出借、产权变动行为违反法律、法规和国家有关政策规定; (四)其他违反法律法规情形的。 第十九条 未及时办理产权登记的事业单位在补办产权登记时，应当书面说明原因。 事业单位国有资产若设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当在申请办理产权登记时如实向财政部门、主管部门报告。 第二十条 未办理占有产权登记的事业单位依法被注销时，应当先补办占有产权登记，再按照本办法的规定申请办理注销产权登记。 第二十一条产权归属关系不清楚、发生产权纠纷或资产被司法机关冻结的，应当暂缓办理产权登记，并在产权界定清楚、产权纠纷处理完毕或资产被司法机关解冻后，及时办理产权登记。 第二十二条 财政部门核准事业单位注销产权登记后，应当及时收回被注销事业单位的《事业单位产权登记证》正本、副本。 第四节 年度检查 第二十三条 事业单位产权登记实行年度检查制度。各级财政部门应当依据资产管理信息系统数据、单位财务数据和年度资产产权变动的资料、法定批复文件等，对事业单位国有资产产权登记实行年度检查。 work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 第二十四条事业单位应当于年度财务报告批复后一个月内，经主管部门审核同意后，由主管部门向同级财政部门申请办理产权登记年度检查。主要内容包括: (一)按规定办理产权登记情况; (二)单位国有资产存量的占有、使用情况; (三)用于从事对外投资、出租出借的国有资产保值增值及收益使用情况; (四)单位资产价值量、主要资产实物量及权属的增减变化情况; (五)单位资产处置情况; (六)财政部门规定的其他情况。 第二十五条事业单位应当清查核实年末国有资产情况，准确申报国有资产数据，如实填报《事业单位国有资产产权登记表(年度检查)》，并提交《事业单位产权登记证》副本、财政部门批复的单位上一年度财务报告、国有资产增减变动审批文件及其他有关材料。 第二十六条 主管部门应当于本部门所属事业单位年度财务报告批复后四个月内，编制并向同级财政部门报送本部门事业单位产权登记和产权变动情况分析报告。 财政部门应当于向本级各部门批复决算后六个月内，编制并向同级政府和上级财政部门报送事业单位产权登记和产权变动情况分析报告。 第二十七条 事业单位应当按照财政部门的规定及时办理产权登记年度检查。财政部门在年度检查中发现未及时办理产权登记的，应当督促其按照本办法的规定补办产权登记。未补办产权登记的，其年度检查不予通过。 不按照规定办理年度检查或年度检查未通过的，应当限期办理或改正，逾期仍未办理或改正的，暂停办理其相关资产管理审批事项。 第三章 事业单位所办企业产权登记 第一节 一般规定 第二十八条 事业单位所办的国有独资企业、国有独资公司、国有控股公司和国有参股公司以及其他占有、使用国有资产的企业，应当依照本办法的规定办理事业单位所办企业产权登记。 第二十九条 各级财政部门是本级事业单位所办企业产权登记的主管部门，依法履行下列职责: (一)依法确认企业产权归属，理顺企业产权关系; (二)掌握企业国有资产占有、使用状况; (三)监管企业的国有产权变动; work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the (四)检查企业国有资产经营状况; (五)监督国有企业、国有独资公司、国有控股公司的出资行为; (六)在汇总、分析基础上，编制并向同级政府和上级财政部门报送产权登记和产权变动状况的分析报告。 第三十条 财政部负责制定事业单位所办企业产权登记的规章制度，负责组织实施中央级事业单位所办企业产权登记工作，指导下级财政部门开展事业单位所办企业产权登记工作。 地方各级财政部门负责组织实施本级事业单位所办企业的产权登记工作。 中央垂直管理部门所属事业单位所办企业的产权登记工作在主管部门审核的基础上，由财政部负责办理。 第三十一条 由两个(含两个)以上国有资本出资人共同投资设立的企业，按照国有资本出资额最大的出资人产权归属关系确定企业产权登记管辖的部门。 国有资本出资额最大的出资人存在多个的，按照企业自行推举的出资人的产权归属关系确定企业产权登记的管辖部门，其余出资人出具产权登记委托书。 第三十二条 事业单位所办企业在进行资产重组、产权转让、改制上市、国有股权评估以及办理其他法律、法规规定的事项时应当出具《企业产权登记证》。 第二节 登记形式和内容 第三十三条 事业单位所办企业产权登记包括占有产权登记、变动产权登记和注销产权登记。 第三十四条 占有产权登记适用于申请取得法人资格的新设立企业和已取得法人资格但尚未办理产权登记的企业。 第三十五条 新设立企业应当于申请办理工商注册登记前六十日内，经主管部门审核同意后，由主管部门向同级财政部门申请办理占有产权登记，填报《企业国有资产产权登记表(占有登记)》，并提交下列文件、证件及有关资料: (一)办理占有产权登记的申请; (二)出资人母公司或上级单位批准设立的文件、投资协议书;事业单位直接投资设立企业的，应当提交《事业单位产权登记证》副本复印件及财政部门、主管部门或事业单位批准的对外投资批复文件; (三)本企业章程; (四)由企业出资的，应当提交各出资人的企业章程、《企业法人营业执照》复印件、经审计的企业上一年度财务报告，其中国有资本出资人还应当提交有关部门办理的《企业产work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 权登记证》复印件;由事业单位出资的，应当提交《事业单位法人证书》和《事业单位产权登记证》副本的复印件;由自然人出资的，应当提交自然人有效的身份证件复印件; (五)法定机构出具的验资报告，其中以货币投资的，还应当附银行进账单;以实物、无形资产投资的，还应当提交资产评估项目核准或备案文件; (六)本企业的《企业名称预先核准通知书》; (七)财政部门要求提交的其他文件、证件及有关资料。 第三十六条 已经取得法人资格但尚未办理占有产权登记的企业，应当填报《企业国有资产产权登记表(占有登记)》，并提交第三十五条第(一)款至第(五)款规定的材料，以及下列文件、证件及有关资料: (一)本企业经审计的企业上一年度财务报告; (二)本企业的《企业法人营业执照》复印件; (三)设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当提交相关文件和凭证; (四)财政部门要求提交的其他文件、证件及有关资料。 第三十七条 变动产权登记适用于企业发生企业名称、企业级次、企业组织形式改变，企业分立、合并或者经营形式改变，企业国有资本额、比例增减变动以及企业国有资本出资人变动的行为事项。发生上述变动事项的企业应当于审批机关核准变动登记后，或自企业股东大会、董事会做出决定之日起三十日内，经事业单位及主管部门审核同意后，由主管部门向同级财政部门申请办理变动产权登记，填报《企业国有资产产权登记表(变动登记)》，并提交下列文件、证件及有关资料: (一)办理变动产权登记的申请; (二)出资人母公司或上级单位的批准文件、企业股东大会或董事会做出的书面决定，事业单位追加投资的，应当提交《事业单位产权登记证》副本复印件及财政部门、主管部门或事业单位批准的对外投资批复文件; (三)修改后的本企业章程; (四)由企业出资的，应当提交各出资人的企业章程、《企业法人营业执照》复印件、经审计的企业上一年度财务报告，其中，国有资本出资人应还当提交有关部门办理的《企业产权登记证》复印件;由事业单位出资的，应当提交《事业单位法人证书》和《事业单位产权登记证》副本的复印件;由自然人出资的，应当提交自然人有效的身份证件复印件; (五)本企业的《企业法人营业执照》复印件，经审计的企业上一年度财务报告; work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the (六)本企业的《企业产权登记证》副本; (七)设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当提交相关文件和凭证; (八)法定机构出具的验资报告，其中以货币投资的应当附银行进账单;以实物、无形资产投资的应当提交资产评估项目核准或备案文件; (九)企业合并、分立、转让或减少注册资本的，应当提交企业债务处置或承继情况说明及相关文件; (十)财政部门要求提交的其他文件、证件及有关资料。 第三十八条 注销产权登记适用于发生解散、依法撤销，转让全部国有产权(股权)或改制后不再设置国有股权的企业。此类企业应当自政府有关部门决定或财政部门、主管部门、事业单位或母公司批准之日起三十日内，经事业单位及主管部门审核同意后，由主管部门向同级财政部门申请办理注销产权登记;企业依法宣告破产的，应当自法院裁定之日起六十日内由企业破产清算机构向同级财政部门申请办理注销产权登记。填报《企业国有资产产权登记表(注销登记)》，并提交下列文件、证件及有关资料: (一)办理注销产权登记的申请; (二)出资人母公司获上级单位批准的文件，企业股东大会或董事会做出的书面决定，政府有关部门或财政部门、主管部门、事业单位的批复文件，工商行政管理机关责令关闭的文件或法院宣告企业破产的裁定书; (三)经审计的企业上一年度财务报告; (四)本企业的财产清查、清算报告、资产评估报告及相关部门的资产评估项目核准或备案文件; (五)属于有偿转让或整体改制的，应当提交有偿转让或整体改制的协议或方案，以及受让企业的《企业法人营业执照》复印件、企业章程、经审计的年度财务报告和设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结等情况的相关证明文件; (六)本企业的《企业产权登记证》正本、副本和《企业法人营业执照》复印件; (七)设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当提交相关文件和凭证; (八)企业债务处置或承继情况说明及有关文件; (九)企业的资产处置情况说明及相关批复文件; work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the (十)企业改制、破产或撤销的职工安置情况; (十一)财政部门要求提交的其他文件、证件及有关资料。 第三节 登记程序 第三十九条 事业单位所办企业申请办理产权登记，应当按照规定填写相应的产权登记表，并提交文件、证件及有关资料。 第四十条 事业单位直接出资的企业(一级企业)申请办理产权登记应当经事业单位及其主管部门出具审核意见，二级及二级以下企业申请办理产权登记应当经其上级企业、事业单位和主管部门出具审核意见。企业未按上述规定取得审核意见的，财政部门不予受理产权登记申请。 第四十一条 财政部门对审定合格的企业，办理产权登记事项，并依据审定的设立、变动、注销情况予以核发、换发或收回《企业产权登记证》，依据年度检查情况签署产权登记年度检查意见。 第四十二条 事业单位所办企业占有、使用国有资产状况以按照规定最近一次办理产权登记时财政部门审定的数额为准。 第四十三条 事业单位所办企业有下列行为之一的，财政部门应当要求其更正，拒不更正的，财政部门不予办理产权登记: (一)填报产权登记表的内容或提交的文件、证件及有关资料违反法律、法规或不符合本办法要求的; (二)以实物或无形资产出资，未按照国家有关规定进行资产评估或依法折股的，或者未按照规定办理资产评估项目核准或备案的; (三)事业单位所办企业的对外投资、产权变动行为违反法律、法规和国家有关政策规定，使国有资产权益受到侵害的; (四)其他违反法律法规情形的。 第四十四条 未及时办理产权登记的企业在补办产权登记时，应当书面说明原因和具体情况。 以事业单位所办企业的资产设置抵押、质押、留置或提供保证、定金以及资产被司法机关冻结的，应当在申请办理产权登记时如实向财政部门、主管部门、事业单位报告。 事业单位所办企业中，已设置抵押、质押、留置或提供保证、定金的资产用于投资或产权转让的，应当符合《中华人民共和国担保法》等有关法律、法规的规定，否则不予登记。 work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 第四十五条 未办理占有产权登记的事业单位所办企业依法被注销时，应当先补办占有产权登记，再按照本办法的规定申请办理注销产权登记。 未办理占有产权登记的企业，补办占有产权登记时，应当提交企业设立和自企业设立至补办占有产权登记时发生的历次产权变动的文件、证件及有关资料。 第四十六条 产权归属关系不清楚、发生产权纠纷或资产被司法机关冻结的，应当暂缓办理产权登记，并在产权界定清楚、产权纠纷处理完毕或资产被司法机关解冻后，及时办理产权登记。 第四十七条 新设立的事业单位所办企业依据财政部门审定的产权登记表向工商行政管理部门申办企业法人登记后三十日内到财政部门领取《企业产权登记证》正本、副本，同时提交《企业法人营业执照》副本复印件。 财政部门核准事业单位所办企业注销产权登记后，应当及时收回被注销的《企业产权登记证》正本、副本。 第四节 年度检查 第四十八条 事业单位所办企业产权登记实行年度检查制度。各级财政部门应当在已办理相关产权登记的基础上，对事业单位所办企业产权登记实行年度检查。 第四十九条 事业单位所办企业应当于每个公历年度终了后四个月内，在办理工商年检登记之前，向同级财政部门申请办理产权登记年度检查。主要内容包括: (一)出资人的资金实际到位情况; (二)企业经营收益和国有出资人收益情况; (三)企业对外投资收益情况; (四)财政部门规定的其他情况。 第五十条 事业单位所办企业办理年度检查应当填报《企业国有资产产权登记表(年度检查)》，并提交下列文件、证件及有关资料: (一)申办产权登记年度检查的申请; (二)经审计的企业上一年度财务报告; (三)企业的《企业产权登记证》副本和《企业法人营业执照》复印件; (四)企业国有资产经营年度报告书; (五)财政部门要求提交的其他文件、证件及有关资料。 第五十一条 企业国有资产经营年度报告书是反映企业在检查年度内国有资产经营状况和产权变动情况的书面文件。主要报告以下内容: work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the (一)企业国有资产保值增值情况; (二)企业国有资本金实际到位和增减变动情况; (三)企业及其所属各级子公司等发生产权变动，是否及时办理相应产权登记手续的情况; (四)企业对外投资及投资收益情况; (五)企业及其子公司提供保证、定金或设置抵押、质押、留置以及资产被司法机关冻结等产权或有变动情况; (六)企业及其所属各级子公司等涉及国有产权分立、合并、改制上市等重大情况; (七)其他需要说明的问题。 第五十二条 主管部门应当于每个公历年度终了后五个月内，编制并向同级财政部门报送事业单位所办企业产权登记和产权变动情况分析报告。 财政部门应当于每个公历年度终了后六个月内，编制并向同级政府和上级财政部门报送事业单位所办企业产权登记和产权变动情况分析报告。 第五十三条 事业单位所办企业应当按照财政部门的规定及时办理年度检查。财政部门在年度检查中发现未及时办理产权登记的，应当督促其按照本办法的规定补办产权登记。未补办产权登记的，其年度检查不予通过。 不按照规定办理年度检查或年度检查未通过的，应当限期办理或改正，逾期仍未办理或改正的，暂停办理其涉及资产管理的财政审批事项。 第五十四条 产权登记年度检查情况不作为确定企业国有产权归属的法律依据。企业不得以年度检查代替产权登记。 第四章 产权登记档案管理 第五十五条 财政部门、主管部门、事业单位及其所办企业应当妥善保管《事业单位产权登记证》、《企业产权登记证》和各类产权登记表，建立产权登记档案。 产权登记实行信息化管理。产权登记管理信息系统是产权登记档案管理的重要手段，是行政事业资产管理信息系统的重要组成部分。财政部门、主管部门、事业单位及其所办企业应当根据占有、变动、注销产权登记和年度检查情况及时更新产权登记管理信息系统，对产权登记实行动态管理。 第五十六条 《事业单位产权登记证》和《企业产权登记证》是产权登记的法律文件。事业单位及其所办企业应当妥善保管。任何单位和个人不得伪造、涂改、出租、出借，如有遗失work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 或者毁坏的，要及时在主要媒体公告或出具经主管部门、事业单位认定的书面说明后，按照规定向同级财政部门申请补领。 第五十七条 事业单位及其所办企业申请办理产权登记时，应当将所提交的文件、证件及有关资料整理成卷，附加目录清单。未按要求提交规范文件、证件及有关资料的，财政部门不予受理。 第五十八条 因事业单位及其所办企业产权归属关系改变导致管理级次发生变更的，由原同级财政部门将该事业单位及其所办企业产权登记档案材料移交新的同级财政部门。 第五章 监督检查与法律责任 第五十九条 各级财政部门、主管部门应当加强对事业单位及其所办企业产权登记情况的监督检查。对不按照本办法申请办理产权登记和产权登记年度检查的，依照国家有关法律规定追究责任。 第六十条 各级财政部门、主管部门的工作人员在办理产权登记中玩忽职守、徇私舞弊、滥用职权、谋取私利，构成犯罪的，依法追究刑事责任;未构成犯罪的，依法给予行政处分。 第六十一条 事业单位及其所办企业发生国有产权变动而不及时办理产权登记手续或在办理产权登记事项时提供虚假信息等，导致《事业单位产权登记证》或《企业产权登记证》登录的信息与实际情况不符的，事业单位或企业应当承担相应的法律责任。 第六十二条 社会中介机构为企业出具虚假审计、验资报告或有关证明文件的，依照《中华人民共和国注册会计师法》等国家有关法律规定追究责任。 第六章 附则 第六十三条 社会团体和民办非企业单位及其所办企业中占有、使用国有资产的，参照本办法执行。 参照公务员制度管理，并且执行事业单位财务、会计制度的事业单位和社会团体的产权登记，按照本办法执行。参照公务员制度管理，并且执行行政单位财务、会计制度的事业单位和社会团体的产权登记，按照国家关于行政单位国有资产管理的有关规定办理。 第六十四条 实行企业化管理并执行企业财务、会计制度的事业单位，按照本办法中事业单位所办企业产权登记管理的有关规定办理产权登记事项。执行事业单位财务、会计制度的企业所属事业单位产权登记，按照本办法中事业单位产权登记的有关规定办理。 第六十五条 境外事业单位及其所办企业产权登记办法，由财政部会同有关部门另行制定。 work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the 第六十六条 中国人民解放军、武装警察部队以及经国家批准的某些特定行业的事业单位及其所办企业占有、使用国有资产的产权登记管理办法，由解放军总后勤部、武装警察部队和有关主管部门会同财政部另行制定。 第六十七条 对涉及国家安全的事业单位及其所办企业产权登记工作，要按照国家有关保密制度规定，做好保密工作。 第六十八条 财政部门根据具体情况，可以委托有关部门或单位办理事业单位及其所办企业产权登记的部分事项，具体事项由财政部门与有关部门或单位商定。 第六十九条 各省(自治区、直辖市、计划单列市)财政部门可根据本办法，制定本地区事业单位及其所办企业产权登记实施细则，并报财政部备案。 第七十条 本办法由财政部负责解释。 第七十一条 本办法自2012年9月5日起施行。 work instructions, and Chair of the item-specific work of the quality system. Organizations, inspection, audit, "four new" technology application. With the landlord is responsible for the technical department, supervision units, design units of coordination of communication efforts. 5, Project Management Division: Zhang Taiping, is responsible for the technical management of the project construction. Organization jointly examine the design documents, preparation of construction organization design for implementation. The whole process of project construction technology to give the low-down, technical control, technical and construction management. Organization of technical documents, data collection, management, participation in quality assessment and acceptance of the project, join the currency. Organization after completion of warranty and after-sale service. Responsible for the measurement and control of the project work. Responsible for scheduling and field construction coordination of construction work. 6, quality control Department: Wang Zhiping, in charge of the project management, is responsible for carrying out GB/T19001-2000 standard, according to the quality policy and quality objectives, and to develop quality management plans, measures, internal audit is responsible for organizing, supervising and inspecting the project quality management system use quality monitoring function. Quality inspection and evaluation standards, to check the quality of all the works of this project; quality surveyed the cause of the