Measures for the Administration of Penalties for Current Asset Loss of State-owned Enterprises in Changchun City

Article 1 In order to further strengthen the operation and management of state-owned enterprises, clarify the economic responsibility for losses of current assets, promote the correct accounting of profits and losses of state-owned enterprises, and improve the contract management responsibility system, in accordance with the Accounting Law of the People's Republic of China and the State Council 》 and relevant economic regulations issued by the national and provincial governments, these measures are specially formulated. Article 2 These Measures apply to state-owned enterprises that implement independent accounting at the city, county (district) level, and state-owned enterprises that implement contracting and leasing.

Each enterprise must establish and improve a current asset management system and a current asset loss liability system in accordance with national laws and regulations, and identify the corresponding responsible persons. Article 3 The director (manager) of an enterprise shall be fully responsible for all current asset losses incurred by the enterprise during his term of office; the deputy director (deputy manager) and other persons in charge appointed by the director (manager) shall be responsible for any losses within the scope of responsibility during the period of responsibility. Be fully responsible for the losses of all current assets. The above-mentioned personnel shall be held liable for economic losses if they cause direct losses to current assets. Personnel responsible for the purchase, storage, and sales of materials (commodities) and other current assets shall be fully responsible for the losses of current assets within their scope of responsibility. The losses of current assets caused by their own work errors shall also be investigated for economic losses. responsibility. Article 4 Losses on current assets refer to various current asset losses, price reductions, scrapping, bad debts and other losses that occur during the enterprise's production and operation of material (commodity) reserves, product production, commodity circulation, sales and other activities. If an enterprise suffers the above-mentioned current asset losses, it must identify the cause, clarify the nature and responsible person of the current asset losses, and report to the financial department for approval according to management authority before handling.

The losses of current assets of state-owned enterprises are divided into two categories: those that should not be held responsible and those that should be held responsible. Article 5 The losses of current assets that should not be held accountable are as follows:

1. During the accounting year, industrial enterprises shall suffer inventory losses of various materials that meet the production process, quota and natural loss requirements; commercial enterprises shall meet the regulations. Normal commodity prices are reduced, scrapped and losses occur.

2. Price difference losses caused by price adjustments approved by the price department; price reduction losses of inventory products (commodities) that have been produced and put into storage before the national restrictions and elimination, and have been put into production, completed and put into storage before the national restrictions and elimination, and cannot be restructured. Scrap losses of semi-finished products, finished products and other special materials.

3. If an economic contract is signed in compliance with legal provisions, due to the breach of contract by the other party, the economic losses that still exist after compensation is determined by law.

4. Loss of various current assets due to force majeure.

5. For enterprises that implement contracting, leasing and other operating methods, the loss of working capital borne by the contractor or lessor after completing the contract or lease contract. Article 6 The losses of current assets that should be held accountable are as follows:

1. Low-quality products produced by industrial enterprises regardless of market conditions, products eliminated by national restrictions, and trial products produced in batches without technical appraisal, Blindly produced long-term slow-selling products, and the resulting backlog and deterioration lead to product price cuts and scrapping losses.

2. The backlog of materials (commodities) caused by industrial, commercial, material, supply and marketing enterprises purchasing backlogged materials and defective goods on their own, or purchasing large quantities of materials (commodities) that exceed industrial production and market sales needs. Price reduction and scrapping losses caused by deterioration.

3. The enterprise does not have a sound current asset management system, and does not follow the prescribed procedures to handle the inspection and measurement procedures of materials (commodities) entering and exiting the warehouse, resulting in inventory losses; Scrap losses caused by negligence in custody and storage; inventory losses caused by failure to carefully inspect materials (commodities), in-process products, finished products or other materials as required.

4. Bad debt losses caused by enterprises not following national policies, blindly prepaying for goods, selling or selling products, commodities (materials) on a consignment basis, and not clearing and settling accounts in a timely manner.

5. Enterprises do not conduct accounting in accordance with national accounting regulations, do not amortize the amortized expenses in the current year, do not deal with the losses that should be dealt with, and fabricate false vouchers, false account books, false costs, false statements, etc. Resulting in losses for the next year. Article 7 The losses of current assets that should be held accountable shall be punished according to the following methods:

1. The amount of loss from price reduction is more than 100,000 yuan (including 100,000 yuan), and the amount of loss from inventory loss and scrapping is 100,000 yuan (including 100,000 yuan). If the amount of bad debt losses exceeds 50,000 yuan (including 50,000 yuan), the responsible person will be fined 20% of the monthly basic salary for one consecutive year, all bonuses will be suspended, and administrative sanctions will be imposed according to the circumstances.

2. For enterprises that fail to conduct accounting in accordance with national accounting regulations or cause losses of no more than 100,000 yuan (excluding 100,000 yuan), the superior competent department and the original unit shall give the responsible person continuous compensation according to the circumstances. A penalty of 20% of the monthly basic salary for one year will be deducted, and various bonuses will be suspended. The responsible persons will be given appropriate administrative disciplinary sanctions according to the circumstances.

3. If property management personnel are irresponsible, steal or intentionally damage property, regardless of the amount, the parties concerned must compensate for the economic losses according to relevant national regulations until criminal liability is pursued. Article 8 If the loss of current assets is lower than the amount listed in Article 7 of these regulations, but the result is that the enterprise turns from profit to loss, the loss increases, or the enterprise becomes insolvent, the responsible person shall be punished by deducting the monthly basic salary for one consecutive year. 20%, the penalty of suspension of various bonuses, or administrative disciplinary sanctions at the same time depending on the circumstances.