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    法律风险预控警示快讯之九:
    企业国有产权转让流程解读分析
     
    发布时间: 2013-12-16 [特大 ]

       为促进企业国有资产的合理流动、国有经济布局和结构的战略性调整,防止企业国有资产流失,防范国有产权转让法律风险,经集团证券法务部、集团规划运营部、集团财务部、北京市明诚律师事务所、北京市尚公律师事务所等五个部门的相关人员(共8人)共同商讨,针对《企业国有资产监督管理暂行条例》(国务院令第378号)、《企业国有产权转让管理暂行办法》(国资委、财政部令第3号)、《关于企业国有产权转让有关事项的通知》(国资发产权[2006]306号)以及《关于中央企业国有产权协议转让有关事项的通知》(国资发产权[2010]11号)中相关条款进行解读分析,并结合《集团所属企业国有产权转让管理实施办法(暂行)》,一致认为企业国有产权转让程序和法律责任如下:

      To promote the rational transfer of state-owned assets and the strategic adjustment of the layout and structure of the state-owned economy, and to prevent the loss of state-owned assets and the risk of transfer of the state-owned property, the related 8 staff from the Group Security and Legal department, the Group Planning & Operation department, the Group Finance department, Beijing Ming Cheng Law Firm and Beijing Shanggong Law Firm had a discussion and made interpretation & analysis in according with the related items in “state-owned assets supervision and administration provisional regulations (State Council Order No. 378), "the state-owned property rights transfer management provisional Measures” (SASAC, the Ministry of Finance Order No. 3) , "Notice of the transfer of state-owned property rights related matters"(Guozifa Property rights [2006] No. 306), “Central enterprise state-owned property rights transfer by agreement related matters” (Guozifa Property rights [2010] No. 11), and combined with the “Group owned enterprise state-owned property transfer management implementation measures(provisional)”. They agreed that the procedure for the transfer of the state-owned property and legal liability are as followed:

    一、国有企业产权转让程序   State-owned property transfer procedure

    (一)有权机构的审议和批准  Deliberation and approval of competent authority

    1、内部审议

       根据转让方按照《集团所属企业国有产权转让管理实施办法(暂行)》提出的产权转让方案,按照转让方章程规定的内部决策程序进行审议,并形成书面决议。涉及职工合法权益的,应当听取转让标的企业职工代表大会的意见,对职工安置等事项应当经职工代表大会讨论通过。

    1.the internal deliberation

      According to the “Group owned enterprise state-owned property transfer management implementation measures(provisional)”, the transferor propose the property transfer program, and to be  considered in accordance with internal decision-making process in the Articles of the transferor, and then form the written resolution.Once the legitimate rights and interests of workers are involved, the transferor should listen to the views of the target enterprise workers' congress. The placement of workers, and other matters should be discussed by the workers' congress.

    2外部批准

    (1)批准权限

      集团决定其子企业的国有产权转让;国资委决定集团的国有产权转让;集团重要子企业的重大国有产权转让事项,应当报国资委会批准。

    (2)审查文件

      1)转让企业国有产权的有关决议文件;2)企业国有产权转让方案;3)转让方和转让标的企业国有资产产权登记证;4)律师事务所出具的法律意见书;5)受让方应当具备的基本条件;6)批准机构要求的其他文件。

    2.the external approval

    (1)the approval authority

      The Group determines its subsidiary enterprises state-owned property transfer; SAC decides the Group's state-owned property transfer; major state-owned property rights transfer matters of important subsidiary enterprises of the Group should be reported to the SASAC for approval.   

    (2)file for review

      1) relevant resolutions file of the transfer of state-owned property rights;2) state-owned property rights transfer program;3) the state-owned property rights registration certificate;4) legal opinions issued by the law firm;5) the basic conditions request of transferee;6) other documents required by the approved agencies.
    (二)财务审计与评估  the financial audit and evaluation

    1全面审计(含清产核资)

      企业国有产权转让事项经批准或者决定后,转让方应当组织转让标的企业按照有关规定开展清产核资,并委托会计师事务所实施全面审计。

    1.comprehensive audit (including capital verification)

      After the transfer of state-owned property matters approved or decided, the transferor should organize the target enterprise to carry out capital verification in accordance with the relevant regulations, and the implementation of comprehensive audit by accounting firm is commissioned.

    2资产评估  

       集团内部实施资产重组,转让方和受让方均为集团及其直接或间接全资拥有的境内子企业的,可以不进行资产评估,转让价格可以审计报告确认的净资产值为基准确定;

       集团和其他央企之间进行产权转让,应符合各自主业范围和发展战略规划,有利于做强主业和优化资源配置及符合306号文件相关规定,由中央企业报国资委批准后实施。

        其他情形,企业应按程序选择国资委认可的资产评估机构,评估报告经核准或者备案后,作为确定企业国有产权转让价格的参考依据。

    2.asset evaluation

      The Group's internal reorganization of assets, and the transferor and transferee are Group and its direct or indirect wholly owned subsidiary enterprises, the asset evaluation could be ignored. The transfer price could be determined by the net asset value basis confirmed by audit report

      The transfer of property rights between the Group and other central enterprises, should be consistent with the business range and the development strategic planning, and should be conducive to strengthen core business and optimize the allocation of resources and in line with the relevant provisions of the 306 document. The implementation should be done after approval of SASAC.

      Under other circumstances, enterprises should choose asset evaluation agencies recognized by  SASAC. After approval or record, the assessment report could be a reference to determine the transfer price.

    (三)产权转让 the transfer of property rights

    1转让公告  

        转让方应当将产权转让公告委托产权交易机构进行公告;

    1.transfer notice

      Transferor should announce the property transfer matters by property trading institutions.

    2征集受让方

      受让方一般应具有良好的财务状况和支付能力;良好的商业信用;受让方为自然人的,应具有完全民事行为能力;除此之外,转让方还可对受让方的资质、商业信誉、经营情况、财务状况、管理能力、资产规模等提出必要的条件。

    2.collecting the transferee

      The transferee generally should have good financial condition and payable ability; good commercial reputation; if the transferee is a natural person, he or she shall have full civil capacity; additionally, the transferor can also propose the necessary conditions such as the qualification, business reputation, operation condition, financial condition, management ability, asset scale.

    3确定转让方式 

       原则上应采用“招拍挂”方式,但经公开征集只产生一个受让方或者按照有关规定经国资委批准,可以采取“协议转让”方式。

    3.determine the transfer method

      It should use the "Tender, Action, Listing" way principally. But if there is only one transferee or with approval of SASAC in accordance with the relevant provisions, the agreement transfer can be used.

    4确定转让价格

    (1)公开挂牌:首次挂牌价≥资产评估价;若无受让方,重新挂牌价≥资产评估价的90%;如果重新挂牌价<资产评估价的90%,须经批准机构书面同意。

    (2)协议转让:转让价格应按本次挂牌价格确定。

    公开挂牌确定的价格,不得打折、优惠。企业国有产权转让中涉及的职工安置、社会保险等有关费用,不得在评估作价之前从拟转让的国有净资产中先行扣除,也不得从转让价款中进行抵扣。

    4.determine the transfer price

      (1)publicly listing: the first listing price ≥asset assessed price; absence of the transferee, re-listing price ≥ 90% of the asset assessed price; if re-listing price <90% of the asset assessed price, the written consent of the approval agencies is needed.

      (2)the agreement transfer: the transfer price should be determined as the listing price.

    The publicly listing prices should not be discounted. The placement of workers, social insurance and other related costs involved in the transfer of state-owned property, should not be deducted from the state-owned net assets before the value assessment, and not be deducted from the transfer price too.

    5确定转让合同文本

        合同文本均应采用产权交易所相应标准文本。

    5.determine contract text

      The corresponding standard contract text of the property exchange should be used

    6确定转让价款支付方式

        转让价款原则上应当一次付清;如采取分期付款,受让方首期付款不得低于总价款的30%,其余款项应当提供合法的担保,并应当按同期银行贷款利率支付延期付款期间利息,付款期限不得超过1年。

    6.determine transfer price payment method

      The transfer price should be a lump sum principally; if taking installments, the transferee should pay no less than 30% of the total purchase price for the down payment, the remaining balance should be provided a legal guarantee, and should pay deferred payment period interest by bank lending rate for the same time. The payment period should not exceed one year.

    (四)产权登记及备案 property rights registration and filing

        转让成交后,转让双方凭产权交易凭证及时办理产权登记手续,并向国资委报备。

      After the closing of the transfer, the two sides of the transfer should deal with the registration of property rights with the property rights trading certificate in time, and report to SASAC.

    二、法律责任 Legal liability

      根据《企业国有产权转让管理暂行办法》第32条、《最高人民法院、最高人民检察院关于办理渎职刑事案件适用法律若干问题的解释(一)》(自2013年1月9日起施行),在企业国有产权转让过程中造成国有资产流失承担渎职刑事责任的情节如下:

    1、造成经济损失30万元以上的,应认定为“重大损失”;

    2、造成经济损失150万元以上的,应认定为“情节特别严重”;

    3、造成重大损失的,处三年以下有期徒刑或者拘役;情节特别严重的,处三年以上七年以下有期徒刑;

    4、徇私舞弊,造成重大损失的,处五年以下有期徒刑或者拘役;情节特别严重的,处五年以上十年以下有期徒刑。

    5、以“集体研究”形式造成国有资产流失构成渎职罪的,应当依照刑法分则第九章的规定追究负有责任的人员的刑事责任。对于具体执行人员,应当在综合认定其行为性质、是否提出反对意见、危害结果大小等情节的基础上决定是否追究刑事责任和应当判处的刑罚。

      Under Article 32 of "the state-owned property rights transfer management provisional Measures” and "the Supreme People's Court, Supreme People's Procuratorate Interpretation of applicable laws Several Issues on handling dereliction criminal cases (1)” (effective since January 9, 2013), malfeasance criminal responsibility under the episode of resulting state assets loss in the process of the transfer of state-owned property is as followed:

      1.Resulting economic loss above 300 thousand yuan, should be recognized as "significant loss";

      2.Economic loss above 1.5 million yuan, should be identified as "particularly serious"

      3.If resulting significant loss, assume three years imprisonment or criminal detention; if particularly serious, assume 3-7 year imprisonment;

      4.If favoritism and causing major loss, assume imprisonment or criminal detention under five years; if particularly serious, assume 5-10 year imprisonment.

      5.If resulting the loss of state assets the form of "collective study" constitute the crime of dereliction of duty, the related people should be held criminally responsible in accordance with the provisions of Criminal Law Chapter 9. For specific executives, whether held criminally responsible and which  penalties to assume should under the comprehensively identification of the nature of their behavior, whether raised objections, hazards result scale.

     

     
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