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《天津市企业国有资产统计报告制度(2012年修订)》政策解读
文(wen)章(zhang)来源: 64体育 发布时间(jian):2021-03-04 15:56

为加强企(qi)业(ye)(ye)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)监督(du)(du)管理,了解和(he)掌握我市(shi)(shi)(shi)企(qi)业(ye)(ye)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)的(de)总量、质量、结构分布及(ji)国(guo)(guo)(guo)有(you)企(qi)业(ye)(ye)的(de)财(cai)务(wu)状况和(he)经(jing)济(ji)运行(xing)情(qing)况,建立(li)科学规(gui)范的(de)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)统计(ji)信息体(ti)系,更好地(di)促(cu)进(jin)国(guo)(guo)(guo)有(you)企(qi)业(ye)(ye)发展(zhan)和(he)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)的(de)保值增值,依(yi)据《企(qi)业(ye)(ye)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)监督(du)(du)管理暂(zan)行(xing)条(tiao)例》(国(guo)(guo)(guo)务(wu)院(yuan)令(ling)第378号(hao))、《企(qi)业(ye)(ye)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)统计(ji)报告(gao)办法》(国(guo)(guo)(guo)务(wu)院(yuan)国(guo)(guo)(guo)资(zi)委(wei)令(ling)第4号(hao))及(ji)《天(tian)津市(shi)(shi)(shi)企(qi)业(ye)(ye)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)监督(du)(du)管理暂(zan)行(xing)条(tiao)例》等相关(guan)规(gui)定(ding)(ding),结合天(tian)津市(shi)(shi)(shi)实(shi)际,制(zhi)定(ding)(ding)本制(zhi)度。现(xian)将有(you)关(guan)情(qing)况说(shuo)明如下:

一、出台背景

国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)统(tong)计报(bao)(bao)告是指企业根据64体(ti)育制(zhi)(zhi)(zhi)定(ding)的(de)(de)(de)统(tong)一报(bao)(bao)告格(ge)式和(he)填报(bao)(bao)要(yao)(yao)求,编(bian)制(zhi)(zhi)(zhi)上报(bao)(bao)的(de)(de)(de)反映企业月度(du)(du)和(he)年度(du)(du)会计期(qi)间资(zi)(zi)产(chan)(chan)(chan)(chan)质(zhi)量、财务(wu)状况、经(jing)济(ji)(ji)运行情况的(de)(de)(de)文件,是我市(shi)国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)监(jian)督管(guan)理(li)机构通过对(dui)国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)运营状况的(de)(de)(de)动态跟踪,及时掌握国(guo)(guo)有(you)经(jing)济(ji)(ji)的(de)(de)(de)基(ji)本变动情况,为本级政(zheng)府制(zhi)(zhi)(zhi)定(ding)政(zheng)策和(he)国(guo)(guo)有(you)经(jing)济(ji)(ji)发展(zhan)服务(wu)的(de)(de)(de)专项工作。国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)统(tong)计报(bao)(bao)告制(zhi)(zhi)(zhi)度(du)(du)是构建(jian)科学合理(li)的(de)(de)(de)地方国(guo)(guo)资(zi)(zi)监(jian)管(guan)法规制(zhi)(zhi)(zhi)度(du)(du)体(ti)系(xi),建(jian)立覆盖全面、级次完(wan)(wan)整、口径(jing)统(tong)一、核(he)算(suan)规范的(de)(de)(de)国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)统(tong)计工作体(ti)系(xi),推进(jin)我委国(guo)(guo)资(zi)(zi)监(jian)管(guan)工作制(zhi)(zhi)(zhi)度(du)(du)化、规范化,是国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)基(ji)础管(guan)理(li)的(de)(de)(de)重(zhong)要(yao)(yao)内容,完(wan)(wan)善我市(shi)国(guo)(guo)有(you)资(zi)(zi)产(chan)(chan)(chan)(chan)监(jian)管(guan)体(ti)制(zhi)(zhi)(zhi)的(de)(de)(de)工作需要(yao)(yao)。

二、 主要内容

《制度(du)》共七章二(er)十(shi)一条,包(bao)括总(zong)则、编(bian)制范(fan)围(wei)、报(bao)(bao)告内(nei)容(rong)、编(bian)报(bao)(bao)要(yao)求、组(zu)织管(guan)理、奖(jiang)惩、附则。包(bao)括:一是(shi)(shi)制定依据、适用范(fan)围(wei)及总(zong)体要(yao)求;二(er)是(shi)(shi)明确企(qi)业国有资(zi)产统(tong)计报(bao)(bao)告内(nei)容(rong)、报(bao)(bao)告频(pin)次(ci)、报(bao)(bao)告形式以(yi)及报(bao)(bao)送程序;三是(shi)(shi)明确划(hua)分市(shi)国资(zi)委(wei)、市(shi)级部门以(yi)及区国资(zi)监管(guan)机构(gou)在(zai)企(qi)业国有资(zi)产统(tong)计工作中组(zu)织管(guan)理及职责;四是(shi)(shi)规范(fan)统(tong)计报(bao)(bao)告编(bian)制口径、会计核(he)算、合并汇总(zong)及审核(he)内(nei)容(rong)等。

三、 主要举措解读

1.企(qi)业(ye)国有资(zi)产统计(ji)范(fan)(fan)围。《制(zhi)度》明确将各(ge)市管(guan)企(qi)业(ye)及其所属各(ge)级独资(zi)、控股企(qi)业(ye);各(ge)区、县国资(zi)监管(guan)机构管(guan)理的企(qi)业(ye)单(dan)位的国有资(zi)产统计(ji)报告全部纳入统计(ji)范(fan)(fan)围。

2.国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)(chan)统(tong)计工(gong)(gong)作原则。《制度(du)》明确(que)遵(zun)循统(tong)一规(gui)范、分级管理的原则,在做好财务会(hui)计核算工(gong)(gong)作和(he)相(xiang)关(guan)统(tong)计工(gong)(gong)作的基础上(shang),认真(zhen)组织实(shi)施本(ben)单(dan)(dan)位(wei)国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)(chan)统(tong)计报(bao)告工(gong)(gong)作,如实(shi)反映本(ben)单(dan)(dan)位(wei)占用(yong)的国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)(chan)及其(qi)运营(ying)情况,并依据(ju)规(gui)定(ding)向市国(guo)(guo)(guo)有(you)资(zi)产(chan)(chan)(chan)监督管理机构报(bao)送。

3.建立全口径全级(ji)次(ci)(ci)(ci)报(bao)(bao)送(song)机制。《制度》明(ming)确企业(ye)国(guo)有资(zi)产统计(ji)报(bao)(bao)告基本填(tian)报(bao)(bao)单位(wei)的报(bao)(bao)送(song)级(ji)次(ci)(ci)(ci)为:直接(jie)向(xiang)市国(guo)资(zi)委报(bao)(bao)送(song)统计(ji)报(bao)(bao)告的各委、办、局,各市管(guan)企业(ye),各区(qu)、县国(guo)资(zi)监管(guan)机构(以下简(jian)称主管(guan)单位(wei))为第(di)一(yi)级(ji)次(ci)(ci)(ci);直接(jie)向(xiang)第(di)一(yi)级(ji)次(ci)(ci)(ci)报(bao)(bao)送(song)统计(ji)报(bao)(bao)告的企业(ye)单位(wei)为第(di)二级(ji)次(ci)(ci)(ci);由第(di)二级(ji)次(ci)(ci)(ci)的企业(ye)单位(wei)所(suo)投资(zi)或举(ju)办的并(bing)汇总统计(ji)报(bao)(bao)表的下属企业(ye)单位(wei)为第(di)三级(ji)次(ci)(ci)(ci)。以此类推,逐(zhu)级(ji)填(tian)报(bao)(bao)。

4.统(tong)(tong)(tong)计(ji)报(bao)(bao)告(gao)形(xing)式(shi)及(ji)(ji)内容。《制度(du)(du)(du)(du)(du)》明确国有资(zi)产统(tong)(tong)(tong)计(ji)报(bao)(bao)表(biao)(biao)分为月(yue)度(du)(du)(du)(du)(du)和(he)年(nian)度(du)(du)(du)(du)(du)统(tong)(tong)(tong)计(ji)报(bao)(bao)表(biao)(biao)。月(yue)度(du)(du)(du)(du)(du)统(tong)(tong)(tong)计(ji)报(bao)(bao)表(biao)(biao)由资(zi)产状况类(lei)(lei)、财(cai)务状况类(lei)(lei)、经济(ji)运行类(lei)(lei)及(ji)(ji)其他相关指(zhi)标构(gou)(gou)成;年(nian)度(du)(du)(du)(du)(du)统(tong)(tong)(tong)计(ji)报(bao)(bao)表(biao)(biao)由资(zi)产负债表(biao)(biao)、利润表(biao)(biao)、现(xian)金(jin)流量表(biao)(biao)及(ji)(ji)相关附表(biao)(biao)构(gou)(gou)成。指(zhi)标数据来源于企业根(gen)据国家有关财(cai)务会计(ji)制度(du)(du)(du)(du)(du)及(ji)(ji)统(tong)(tong)(tong)计(ji)制度(du)(du)(du)(du)(du)规定编制的(de)财(cai)务报(bao)(bao)表(biao)(biao)和(he)统(tong)(tong)(tong)计(ji)报(bao)(bao)表(biao)(biao)。

5.统计(ji)报(bao)(bao)(bao)(bao)告编报(bao)(bao)(bao)(bao)要求(qiu)。《制度》要求(qiu)企(qi)业(ye)单位应当按(an)照(zhao)国家(jia)财务(wu)会计(ji)制度和统计(ji)制度的(de)要求(qiu),在(zai)全面清理核实资产、负债、收入、支(zhi)出并(bing)做好财务(wu)核算和统计(ji)工(gong)作(zuo)的(de)基础(chu)上,按(an)照(zhao)统一的(de)报(bao)(bao)(bao)(bao)告格式、内容、指标(biao)口径(jing)和操作(zuo)软件,并(bing)依据财务(wu)关(guan)系或(huo)产权关(guan)系采取(qu)自下而(er)上方式层(ceng)层(ceng)审(shen)核和汇(hui)总编制企(qi)业(ye)国有资产统计(ji)报(bao)(bao)(bao)(bao)告,做到内容完(wan)整、数字真实,不得虚报(bao)(bao)(bao)(bao)、漏报(bao)(bao)(bao)(bao)、瞒报(bao)(bao)(bao)(bao)和拒报(bao)(bao)(bao)(bao)。

6.工(gong)作(zuo)(zuo)责(ze)任(ren)与分(fen)工(gong)。《制(zhi)度》明确企(qi)业主要负责(ze)人(ren)对本企(qi)业编制(zhi)的(de)国(guo)有(you)资(zi)产(chan)统(tong)计报(bao)告的(de)真实(shi)性和(he)完整性负责(ze)。市国(guo)资(zi)委(wei)负责(ze)收集(ji)、审核和(he)汇总各(ge)主管单(dan)位国(guo)有(you)资(zi)产(chan)统(tong)计报(bao)告,并紧(jin)紧(jin)围(wei)绕当前国(guo)有(you)企(qi)业改革和(he)发(fa)展工(gong)作(zuo)(zuo)中(zhong)的(de)热点、难(nan)点问题,充分(fen)利用(yong)统(tong)计资(zi)料,深(shen)入(ru)开(kai)展国(guo)有(you)资(zi)产(chan)运营(ying)情况(kuang)分(fen)析(xi)工(gong)作(zuo)(zuo),撰写不同时期本市国(guo)有(you)资(zi)产(chan)运营(ying)分(fen)析(xi)报(bao)告,及(ji)时呈报(bao)有(you)关领导部门(men)。

7.统(tong)计信息不实惩戒。《制度》明确企业(ye)(ye)单(dan)位故意或玩(wan)忽职(zhi)守,造(zao)成国(guo)有资产(chan)统(tong)计信息不实,严重影响国(guo)有资产(chan)统(tong)计报(bao)告(gao)质量的,除依(yi)照《中华人民共(gong)和国(guo)会计法》、《企业(ye)(ye)国(guo)有资产(chan)监督管(guan)理暂行条(tiao)例(li)(li)》、《企业(ye)(ye)财务(wu)会计报(bao)告(gao)条(tiao)例(li)(li)》和《天津市(shi)企业(ye)(ye)国(guo)有资产(chan)监督管(guan)理暂行条(tiao)例(li)(li)》等有关(guan)法律(lv)(lv)法规处理外,并对企业(ye)(ye)负责人和有关(guan)责任人员给予通报(bao)批评或纪律(lv)(lv)处分。

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