Viewpoint... Basic issues of state-owned regulatory compliance.

The compliance of state-owned assets supervision is very practical. To study the compliance of state-owned assets supervision, we need to clarify the development of state-owned assets supervision institutions and grasp the compliance system from the perspective of history and development. We need to analyze the specific connotation of state-owned assets supervision compliance with the concept of compliance and clarify what kind of compliance system we should build. We also need to grasp the significance of state-owned assets supervision compliance from a deeper level and solve the problem of why compliance; it is more necessary to master the "rules" of compliance and provide guidance for behavior, all of which are the basic issues of state-owned assets supervision and compliance, which is the cornerstone of the construction of our enterprise compliance system. It helps us to understand and grasp the spiritual essence of state-owned assets supervision and compliance from a deeper level, and is the first step in the construction of our state-owned assets supervision and compliance system, in order to help readers understand the regulatory compliance of state-owned assets.

1. National Bureau managed by the Ministry of Finance: State Administration of State-owned Assets (at the vice-ministerial level). In March 1988, with the approval of the first session of the Seventh National people's Congress, the State Administration of State-owned assets was the only newly added government department in the institutional reform of the State Council. This is China's first full-time engaged in the management of state-owned assets after the founding of the government functional institutions. On February 25, 1994, the General Office of the State Council issued the "Function Allocation, Internal Institutions and Staffing Plan of the Ministry of Finance and the State Administration of State-owned Assets". The State Administration of State-owned Assets is a national bureau (deputy ministerial level) managed by the Ministry of Finance.

2, the establishment of the State-owned Assets Supervision and Administration Commission of the State Council and the formation of the dual supervision model. On April 25, 2003, the General Office of the State Council issued the "Regulations on the Main Responsibilities, Internal Institutions and Staffing of the State-owned Assets Supervision and Administration Commission of the State Council", which was included in part of the responsibilities of the Ministry of Finance on state-owned assets management. The State Council authorizes the State-owned assets Supervision and Administration Commission to perform the duties of investors on behalf of the state, and the scope of supervision is the state-owned assets of enterprises under the central government (excluding financial enterprises). Other responsibilities not included in the SASAC are still exercised by the Ministry of Finance. Since then, the supervision of state-owned assets has entered the era of dual supervision of state-owned assets and finance.

On November 7, 2019, the General Office of the State Council issued the Notice on the Interim Provisions on the Responsibilities of State-owned Financial Capital Investors, in which financial departments at all levels, in accordance with the authorization of the government at the corresponding level, centrally and uniformly perform the duties of state-owned financial capital investors.

1, the right of state-owned supervision comes from the authorization of the government at the same level, which has a strong regional nature.

(1) The State Council and local people's governments perform the duties of investors on behalf of the State. According to Article 4 of the State-owned assets Law of the People's Republic of China Enterprises, the State Council and local people's governments, in accordance with the provisions of laws and administrative regulations, respectively perform the duties of investors on behalf of the state to state-funded enterprises and enjoy the rights and interests of investors.

(2) The state-owned assets supervision and administration institution shall perform the duties of the investor according to the authorization. According to Article 6 of the "Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises," the State Council, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and the people's governments of cities divided into districts and autonomous prefectures have respectively established state-owned assets supervision and management agencies. The State-owned Assets Supervision and Administration Agency shall, in accordance with its authorization, perform its duties as an investor and supervise and manage the State-owned assets of enterprises in accordance with the law.

2. Types of state-owned regulatory agencies

(1) State-owned Assets Supervision and Administration Commission. According to the provisions of Article 11 of the "State-owned Enterprise Assets Law", the state-owned asset management agency shall perform the duties of investor on behalf of the people's government at the same level to the state-funded enterprise in accordance with the authorization of the people's government at the same level. Articles 6 and 12 of the "Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises" stipulate that the state-owned assets supervision and management agency shall perform its duties as an investor in accordance with the law and supervise and manage the state-owned assets of enterprises in accordance with the law. The State-owned Assets Supervision and Administration Agency of the State Council is an ad hoc agency directly under the State Council that performs the duties of investors on behalf of the State Council and is responsible for the supervision and management of state-owned assets of enterprises. The state-owned assets supervision and administration agencies of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and the state-owned assets supervision and administration agencies of the people's governments of cities and autonomous prefectures are directly affiliated ad hoc agencies that perform the duties of investors on behalf of the government at the same level and are responsible for supervising and managing the state-owned assets of enterprises.

The state-owned assets supervision and administration organ of the government at a higher level shall guide and supervise the state-owned assets supervision and administration work of the government at a lower level according to law.

(2) The financial sector. According to the provisions of Article 11 of the State-owned Enterprise Assets Law, the State Council and local people's governments may, if necessary, authorize other departments and institutions to perform the duties of investors on state-funded enterprises on behalf of the people's government at the corresponding level. In practice, the state-owned enterprises supervised by the financial department mainly include financial capital, enterprises funded by administrative institutions and cultural enterprises.

According to the "Notice on the Interim Provisions on the Responsibilities of State-owned Financial Capital Investors", financial departments at all levels shall perform the duties of state-owned financial capital investors in a centralized and unified manner in accordance with the authorization of the government at the corresponding level. The financial department is the supervision and management organization of the assets of administrative institutions, and the establishment of enterprises funded by administrative institutions shall generally be supervised by the financial department. Based on the regulatory needs of specific industries, cultural enterprises usually also perform the duties of funders for the financial sector.

In addition, if there are few state-owned assets in the departments and areas, and there is no separate state-owned assets supervision and management institution, the financial department usually performs the duties of the investor.

According to Article 2 of the Guidelines for Compliance Management of Central Enterprises (for Trial Implementation), compliance means that the operation and management of enterprises and their employees comply with laws and regulations, regulatory regulations, industry standards and enterprise articles of association, rules and regulations, as well as international treaties and rules.

It can be seen that corporate compliance is a dynamic process of regulating behavior to comply with regulations based on the behavior of enterprises and employees, laws and regulations, regulatory regulations, industry standards, corporate articles of association, rules and regulations, international treaties, and rules.

1, specific compliance and comprehensive compliance. Depending on the area of compliance, corporate compliance can be divided into specific compliance and comprehensive compliance.

Specific compliance, as the name implies, is the compliance of a certain business area of an enterprise, including contract management compliance, safety production compliance, enterprise investment behavior compliance, enterprise asset transaction compliance, enterprise financial compliance, enterprise procurement compliance and other enterprise business areas.

Comprehensive compliance, which covers all business areas, departments, subsidiaries and branches at all levels, and all employees, throughout the entire process of decision-making, implementation, and supervision; compliance management and legal risk prevention, supervision, auditing, and internal control, Risk management and other work are coordinated and connected to ensure the effective operation of the compliance management system.

2, procedural compliance and entity compliance. Corporate compliance can be divided into procedural compliance and physical compliance, depending on the nature of the norms to which compliance is subject.

Procedural compliance means that the behavior of enterprises and employees conforms to the procedural matters in the regulations. For example, in corporate governance compliance, whether a certain board resolution is carried out in accordance with the rules of procedure of the board of directors and whether the pre-procedures of the party committee are carried out in accordance with the provisions of the articles of association; In asset transactions, whether audit and evaluation procedures are performed in accordance with regulations belongs to the scope of procedural compliance research.

Entity compliance, that is, the behavior of enterprises and employees in accordance with the provisions of the entity content, for example, in corporate governance compliance, board members to perform the duties of directors in accordance with the provisions of the articles of association, whether the diligence; in corporate investment compliance, whether the investment project is feasible, etc., are within the scope of entity compliance.

State-owned regulatory compliance refers to an important part of the comprehensive compliance of state-owned enterprises, involving corporate governance, asset transactions, corporate investment, financial management and other major areas, with equal emphasis on procedural compliance and entity compliance. It refers to the operation and management of enterprises and their employees. Behavior complies with legal regulations, state-owned regulatory regulations, corporate articles of association, rules and regulations.

In order to promote the construction of state-owned enterprises under the rule of law, SASAC of the State Council, SASAC of Shandong Province and other local SASAC have successively issued opinions on the construction of state-owned enterprises under the rule of law, such as the opinions on comprehensively promoting the construction of state-owned enterprises under the rule of law, and the opinions on the construction of state-owned enterprises under the rule of law (2015 No. 1), which fully explains the significance of law.

1, compliance is the need to govern enterprises in accordance with the law, is the basic requirements of the state-owned regulatory authorities for state-owned enterprises.

With the comprehensive promotion of the rule of law, the state's legal norms to ensure fair competition will be more complete, the depth and breadth of the transformation of government functions and the streamlining of administration and decentralization will be further increased, the judicial credibility will be significantly improved, and the concept of the rule of law of the whole people will be gradually enhanced. The new changes in the legal environment provide a strong impetus for state-owned enterprises to become better and stronger, and at the same time put forward new requirements for state-owned enterprises to apply the law equally, participate in competition fairly, and manage in compliance with the law. The construction of "compliant state-owned enterprises" is conducive to state-owned enterprises to set an example, build an image, and jointly maintain market order and competitive environment with enterprises of various forms of ownership.

2, compliance enterprise soft power, conducive to enhance the competitiveness of enterprises, is the only way for enterprises to achieve steady development.

In recent years, the scale of assets of state-owned enterprises has been expanding, but the economic benefits have not increased at the same time, and some have encountered greater risks. The experience and lessons of large enterprises at home and abroad show that the bigger the enterprise, the more risks, the higher the requirements for sustainable development, and the management is increasingly dependent on the rule of law. Under the new normal of China's economic development, the task of transferring and reforming state-owned enterprises is heavy, the pressure of improving quality and efficiency is great, and it is more difficult to balance short-term benefits and long-term development. Only by raising the banner of compliance can enterprises further standardize their operation and management and continuously enhance their competitiveness.

3, compliance is conducive to preventing the potential risks of enterprises, reduce risks, reduce losses is also enterprise benefits.

With the integration of law and business and the creation of value as the core, while doing a solid job in legal dispute case management, contract management, and business management, we will further broaden the field of legal risk prevention, combine state-owned capital investment and operation, improve corporate governance mechanisms, and develop a mixed-ownership economy. Key reform tasks, strict legal review, and strengthen property rights protection. In the transformation and upgrading of enterprises, innovation driven and international operation, balance the relationship between risk and business opportunities, and promote the quality and efficiency of enterprises. Establish a unified legal information system, use information technology to embed legal risk prevention into the enterprise management process and become a rigid constraint. Make full use of litigation, arbitration and other legal means to safeguard the legitimate rights and interests of enterprises and prevent the loss of state-owned assets.

4, compliance is conducive to regulating employee behavior, due diligence and exemption, to prevent the risk of executive decision-making, and promote the healthy development of enterprises.

Compliance construction is an inherent requirement for deepening the reform of state-owned enterprises and establishing a modern enterprise system. In the next few years, the reconstruction of state-owned capital investment and operation companies, the improvement of the state-owned capital investment and operation system, the introduction of social capital to participate in the reform of state-owned enterprises, the development of mixed ownership economy, the improvement of corporate governance structure, and the implementation of professional manager system will inevitably bring about the adjustment of relevant interests and the reconstruction of legal relations. The arduousness and complexity of the work are unprecedented. The more arduous and complex the reform is, the more it is necessary to comply with the law, adhere to the bottom line of the law, put an end to illegal operations, and prevent the loss of state-owned assets. Only by comprehensively improving the ability to govern enterprises according to law can we successfully complete various reform tasks and effectively avoid major mistakes.

1. Risk of civil liability for non-compliance. Enterprises and their employees who cause damage to others due to violations shall bear corresponding civil liabilities in accordance with the law. According to the provisions of Articles 1,165 and 1,166 of the Civil Code, if the perpetrator infringes upon the civil rights and interests of others through fault and causes damage, he shall bear tort liability. If the perpetrator causes damage to the civil rights and interests of others, regardless of whether the perpetrator is at fault or not, the law stipulates that he shall bear tort liability, in accordance with its provisions.

According to the provisions of Articles 147 and 149 of the Company Law, directors, supervisors and senior managers shall abide by laws, administrative regulations and the articles of association of the company, and shall have the duty of loyalty and diligence to the company. If a director, supervisor or senior manager violates the provisions of laws, administrative regulations or the articles of association in the performance of his duties and causes losses to the company, he shall be liable for compensation.

Article 71 of the Law on State-owned Assets of Enterprises stipulates that the directors, supervisors and senior managers of state-funded enterprises have "violated laws, administrative regulations and fair trade rules in the process of enterprise restructuring and property transfer." transfer of enterprise property at a low price and conversion of shares at a low price "," do not truthfully provide relevant information and materials to asset appraisal institutions and accounting firms, or colluding with asset appraisal institutions and accounting firms to issue false asset appraisal reports and audit reports, "violating the decision-making procedures stipulated by laws, administrative regulations and the articles of association of the enterprise, deciding on major matters of the enterprise", "other acts that violate laws, administrative regulations and the articles of association of the enterprise to perform their duties" and other statutory acts, resulting in losses of state-owned assets, shall be liable for compensation according to law.

2. the risk of administrative liability for non-compliance. If an enterprise and its employees violate the relevant administrative supervision regulations, the administrative organ shall have the right to impose administrative penalties on the enterprise in accordance with the provisions of the Administrative Punishment Law. According to the provisions of Article 3 of the Administrative Punishment Law, if a citizen, legal person or other organization violates the administrative order and should be given administrative punishment, it shall be stipulated by laws, regulations or rules in accordance with the Administrative Punishment Law, and shall be implemented by administrative organs in accordance with the procedures stipulated in the Administrative Punishment Law.

3. the risk of administrative sanctions for non-compliance. The "Law on State-owned Assets of Enterprises", "Interim Regulations on the Supervision and Administration of State-owned Assets of Enterprises", "Measures for the Supervision and Administration of State-owned Assets Transactions of Enterprises" and other laws and regulations make systematic provisions on legal responsibilities for violations of regulatory regulations. In addition, in order to strengthen and standardize the illegal operation and investment work, the general office of the State Council issued the opinions on establishing the accountability system for illegal operation and investment of state-owned enterprises. The state owned assets supervision and Administration Commission of the State Council and the state owned assets supervision and Administration Commission of all provinces have successively issued the implementation measures for the investigation of the responsibility for illegal operation and investment of enterprises, which stipulates the responsibility for illegal operation and investment.

According to the above provisions, the main types of administrative sanctions for non-compliance of state-owned enterprises are dismissal and warning. According to the degree of asset loss and the nature of the problem, the relevant responsible persons shall be dealt with by organization, deduction of salary, prohibition of entry, disciplinary action, transfer to judicial organs, etc. Among them, organizational processing. Including criticism and education, ordering written inspection, notification of criticism, admonition, suspension, transfer from work, demotion, change to non-leadership positions, ordering resignation, removal, etc. Deduction of compensation. Deduction and recovery of annual performance salary or tenure incentive income, termination or recovery of medium-and long-term incentive income, cancellation of eligibility to participate in medium-and long-term incentives, etc. No-entry restrictions. He shall not serve as a director, supervisor or senior manager of a state-owned enterprise for five years or even for life. Disciplinary action. The corresponding discipline inspection and supervision organs shall investigate and deal with them in accordance with the law. Transfer to judicial organs for handling. In accordance with the relevant laws and regulations of the State, it shall be transferred to judicial organs for investigation and punishment in accordance with the law. The above treatment methods can be used alone or in combination.

3. Risk of criminal liability for non-compliance

(1) Unit crime risk. According to the relevant provisions of the Criminal Law on criminal liability for business violations, the illegal operation of enterprises involves the crime of illegal operation of similar business, the crime of falsely reporting registered capital, the crime of false capital contribution, the crime of withdrawing capital contribution, the crime of obstructing liquidation, the crime of false bankruptcy, etc.; the crime of obtaining loans by fraud, bill acceptance, financial ticket, illegal absorption of public deposits, fund-raising fraud, loan fraud and other criminal crimes. According to the relevant provisions of Article 31 of the Criminal Law, if a unit commits a crime, the unit shall be fined, and the person in charge and other persons directly responsible shall be sentenced to punishment. In practice, the "person in charge directly responsible for the unit" usually includes the legal representative, manager, director, supervisor, shareholder, actual controller and so on.

(2) The risk of criminal offences by senior managers. According to the relevant provisions of Article 168 of the Criminal Law on the crime of abuse of power by personnel of state-owned companies, enterprises, and institutions, the staff of state-owned companies or enterprises, due to serious irresponsibility or abuse of power, cause the bankruptcy of state-owned companies or enterprises Or serious losses, causing heavy losses to national interests, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.

Since the establishment of the State-owned Assets Administration Bureau in 1988 and the establishment of a special State-owned Assets Supervision and Administration Agency in 2003, after more than three years of reform and development of the State-owned enterprise supervision system, my country has formed a comprehensive system of laws and regulations such as the Civil Code, the Company Law, and the Enterprise State-owned Assets Law, and the Interim Regulations on the Supervision and Administration of Enterprise State-owned Assets, with the "Measures for the Supervision and Administration of State-owned Assets Transactions of Enterprises", "Measures for the Clearance and Verification of State-owned Enterprises", "Measures for the Registration and Management of State-owned Assets Property Rights of Enterprises" and other departmental regulations, as well as other local regulations and normative documents, multi-level and full Covered state-owned assets supervision and regulation system.

China's state-owned regulatory system is complex, clarifying the state-owned regulatory system is the basis of state-owned regulatory compliance practice, only clear state-owned regulatory should comply with the basic content of laws and regulations, in order to control the compliance direction of enterprises and employees' behavior.

According to the provisions of my country's "Legislative Law", the "laws" in legislation include laws, administrative regulations, local regulations, autonomous regulations and separate regulations. There are certain differences in the formulation subjects, procedures and effectiveness levels of different "laws. From the perspective of the nature of norms, state-owned assets supervision norms are composed of laws (including judicial interpretations), administrative regulations, relevant opinions and regulations of the Central Committee of the Communist Party of China, the State Council, and the General Office of the State Council, departmental regulations, local government regulations, and regulatory documents. The details are as follows:

1. Laws (including judicial interpretations) and administrative regulations. Laws and administrative regulations are the norms with the highest level of effectiveness in the regulatory system of state-owned assets, and they are the basis for the formulation of other norms, such norms mainly include the Civil Code, the Company Law and the Judicial Interpretation of the Company Law I to 5. Enterprise State-owned Assets Law, the Interim Regulations on the Supervision and Administration of Enterprise State-owned Assets (State Council Order No. 378), and the State-owned Assets Evaluation Management Measures (State Council Order No. 91), Measures for the Administration of Enterprise State-owned Assets Property Rights Registration (State Council Order No. 192), Interim Regulations on State-owned Enterprise Supervisors (State-owned Enterprises Order No. 283, etc.

2. Opinions and regulations of the Central Committee of the Communist Party of China and the State Council on the supervision of state-owned assets. According to the provisions of Articles 2 and 9 of the State-owned Enterprise Assets Law, the State Council exercises the ownership of state-owned assets on behalf of the state, and the state establishes and improves the basic management system of state-owned assets. The specific measures are formulated in accordance with the provisions of the State Council. Based on this, the Central Committee of the Communist Party of China, the State Council, and the General Office of the State Council have formulated a series of state-owned asset supervision systems. Such norms have a certain degree of guidance, and they have a certain degree of standardization. Usually, the performing investor institutions will issue departmental regulations or normative documents for implementation.

Such norms are mostly embodied in opinions and notices, such as the guiding opinions of the CPC Central Committee and the State Council on deepening the reform of state-owned enterprises, the notice of the State Council on printing and distributing the plan for reforming the authorized operation system of state-owned capital, and the opinions of the General Office of the State Council on strengthening and improving the supervision of state-owned assets of enterprises to prevent the loss of state-owned assets.

3, local government regulations or departmental regulations. In accordance with the relevant provisions of the Legislation Law, the ministries and commissions of the State Council, the People's Bank of China, the National Audit Office, and directly affiliated institutions with administrative functions may, in accordance with laws and administrative regulations, decisions, and orders of the State Council, within the scope of the authority of their departments, Formulate rules. The people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts and autonomous prefectures may formulate rules in accordance with laws, administrative regulations and the local regulations of their provinces, autonomous regions and municipalities directly under the Central Government.

The State-owned Assets Supervision and Administration Commission of the State Council, the Ministry of Finance or local governments shall formulate corresponding rules and regulations on the basis of laws and regulations and the opinions of the State Council for the implementation of laws and the State Council's supervision of state-owned assets of state-owned enterprises.

The regulations of this kind of state-owned assets supervision and regulation department are published by the head of the department or by the governor, the chairman of the autonomous region, the mayor or the governor of the autonomous prefecture. The content is more specific and has strong operability. For example, measures for the Supervision and Administration of State-owned Assets Transactions of Enterprises (SASAC Ministry of Finance No. 32), Measures for the Clearance and Capital Verification of State-owned Enterprises (SASAC Decree No. 1), Interim Measures for the Evaluation and Administration of State-owned Assets of Enterprises (SASAC Decree No. 12), Measures for the Administration of State-owned Assets Transfer of Financial Enterprises (Ministry of Finance Decree No. 54), Measures for the Administration of State-State-State-owned Assets (State Council Decree No. 192), measures for the Implementation of Accountability for Illegal Operation and Investment of Central Enterprises (Trial) (SASAC Decree No. 37), etc.

4, state-owned supervision administrative normative legal documents.

In addition to the administrative regulations, decisions, orders, departmental rules and local government rules of the State Council, administrative normative documents are formulated and publicly published by administrative organs or organizations with the function of managing public affairs authorized by laws and regulations in accordance with legal authority and procedures, involving the rights and obligations of citizens, legal persons and other organizations, and are generally binding, Official documents that are repeatedly applied within a certain period of time.

The regulatory document system of state-owned assets supervision is huge, the matters are specific and clear, and the norms are highly operable. As of April 21, only the Shandong SASAC system currently has more than 150 effective normative opinions.

The normative documents can be divided into the normative documents of the central institution performing the responsibilities of the investor on the management of the central enterprise and the normative documents of the local institution performing the responsibilities of the investor on the management of the local enterprise.

Notice of the State-owned Assets Supervision and Administration Commission of the State Council on the issuance of the "Operational Guidelines for the Reform of Mixed Ownership of Central Enterprises" (State-owned Assets Property Rights [2019] No. 653), Notice of the Ministry of Finance on the issuance of the "Operational Rules for the Transaction of State-owned Property Rights of Central Cultural Enterprises" (Caiwenzi [2013] No. 6), Notice of the Ministry of Finance on the issuance of Interim Administrative Measures for Government Investment on the Interim Administrative Measures for Government Investment Funds (Caiyu [2015 No. 210) notice on matters related to the management of alternative databases (No. 2016 No. 42), the State-owned Assets Supervision and Administration Commission of the State Council on the issuance of the "Interim Provisions on the Registration of State-owned Equity in Limited Partnership Enterprises" (No. 2020 No. 2), the State-owned Assets Supervision and Administration Commission of the State Council Notice on the Announcement of Trading Institutions Engaged in Central Enterprise Asset Transfer Transactions (No. 286), State-owned Assets Supervision and Administration Commission of the State Council on Strengthening of the State Council the notice on management-related matters (State-owned Assets Development Property Rights [2016] No. 42) and so on are all normative documents on the management of central enterprises by the state's institutions performing the responsibilities of investors.

Notice of the State-owned Assets Supervision and Administration Commission of Shandong Province on canceling and delegating a batch of approval, approval, and filing items (Lu SASAC [2014] No. 3), Notice of the State-owned Assets Supervision and Administration Commission of Shandong Province on delegating a batch of approval, approval, and filing items (Lu SASAC [2016] No. 1), Notice of the State-owned Assets Supervision and Administration Commission of Shandong Province on Printing and Printing and Printing and Printing and Printing and Printing and Printing and Printing and Distributing the List of Shandong Province the notice and so on are the normative documents of the local institutions performing the duties of investors on the management of local enterprises.

After more than 30 years of reform and development of state-owned assets supervision, China has established a state-owned assets supervision standard system that is compatible with the operation and management of state-owned enterprises. From the specific field of state-owned supervision, state-owned supervision norms can be divided into basic provisions, state-owned supervision authority category, corporate governance category, investment management category, asset transaction category, financial management category, legal liability category and other norms. Specific examples are as follows:

1, the basic provisions of state-owned supervision. The basic provisions of state-owned assets supervision are mainly embodied in laws and administrative regulations, including the company law, the law on state-owned assets of enterprises, and the interim regulations on the supervision and management of state-owned assets of enterprises;

2, state-owned regulatory authority class. The norms of the state-owned supervision authority category mainly clarify the norms of the state-owned supervision department and the management matters of the enterprises to which it belongs, and the main types of norms include basic provisions, provincial, municipal and county state-owned supervision matters, state-owned decentralization matters, state-owned rights and responsibilities matters, for example, notice of the State Council on the issuance of the plan for the reform of the authorized operation system of state-owned capital, the measures for the guidance and supervision of the supervision of state-owned assets in cities and counties (Lu State-owned assets Supervision [2008] No. 3), the notice of the State-owned assets Supervision and Administration Commission of Shandong Province on the cancellation and decentralization of a number of examination and approval, approval and filing matters (Lu State-owned assets Supervision and Administration Office [2014] No. 3). Wait.

3, corporate governance category. Corporate governance norms mainly regulate the internal governance structure of state-owned regulatory enterprises, the main types of norms include articles of association matters, organizational matters, decision-making matters, the rule of law and wind control matters, for example, shandong Provincial State-owned Assets Supervision and Administration Commission on the issuance of Shandong Provincial Enterprise Articles of Association Management Measures, the General Office of the State Council on further improving the corporate governance structure of state-owned enterprises, the opinions on deepening the "three important and one large" decision-making system of Shandong Provincial Management Enterprises (Lu State-owned Assets Office [2012] No. 7), Shandong Provincial State-owned Assets Supervision and Administration Commission on comprehensively promoting the construction of state-owned enterprises under the rule of the rule of law (Lu State-owned enterprises [2015] No.

4, investment management category. The investment management norms mainly regulate the investment behavior of enterprises, including fixed asset investment and long-term equity investment, and the main types of norms include general matters and overseas investment matters. For example, the General Office of the People's Government of Shandong Province "Notice on Printing and Distributing the Measures for the Supervision and Administration of Investment by Provincial Enterprises in Shandong Province" (Lu Zhengban Zi [2019] No. 16), the Notice of the State-owned Assets Supervision and Administration Commission of Shandong Province on Printing and Distributing the Negative List of Investment Projects of Provincial Enterprises (Lu Guozi Planning Zi [2019] No. 3), the Notice of the State-owned Assets Supervision and Administration Commission of Shandong Province on Printing and Administration Commission of Shandong Province on Printing and notice on the Measures for the Supervision and Administration of Overseas State-owned Assets of Provincial Enterprises (Lu State-owned Assets Planning [2017] No. 2), Notice of the State-owned Assets Supervision and Administration Commission of Shandong Province on Issuing the List of Classified Supervision of Overseas Investment of Provincial Enterprises (Lu State-owned Assets Planning Zi [2017] No. 25).

5, asset trading category. Asset transaction norms mainly regulate enterprise equity, fixed asset transactions and other state-owned property rights transactions, the main types of norms include reform and restructuring matters, property rights transactions, property rights management matters. For example, notice of the State-owned Assets Supervision and Administration Commission of the State Council on Issuing the "Operational Guidelines for the Reform of Mixed Ownership of Central Enterprises" (State-owned Assets Property Rights [2019] 653), Measures for the Supervision and Administration of State-owned Assets Transactions of Enterprises (SASAC Ministry of Finance No. 32), Notice of the State-owned Assets Supervision and Administration Commission of the State Council on Issuing the Interim Measures for the Administration of Free Transfer of State-owned Property Rights (2005 No. 239), Interim Measures interim Measures for the Administration of Property Rights Registration of Capital-Contributing Enterprises (SASAC Decree No. 29).

6, financial management category. Financial management norms are mainly aimed at the financial management of state-owned enterprises, financial management is the largest number of state-owned regulatory norms, the main categories of general provisions, audit matters, assets and capital verification, procurement matters, assessment matters, budget and final accounts matters, wages and benefits. For example, notice on Strengthening the Financial Supervision and Management of Provincial Management Enterprises (Lu Guozi Evaluation [2006] No. 16), Shandong Provincial SASAC's Notice on Strengthening the Internal Audit of Provincial Management Enterprises (Lu Guozi Financial Supervision Zi [2015] No. 4), Notice on Issuing the Implementation Measures for the Clearance and Capital Verification of State-owned Enterprises in Shandong Province (Lu Guozi Evaluation [2004] No. 1), Shandong SASAC on Strengthening the Management of Tendering and Bidding Management of Provincial Management Enterprises supervision of the guidance of the notice (Lu Guozi [2015] No. 1), the Shandong Provincial State-owned Assets Supervision and Administration Commission on the issuance of the comprehensive evaluation of the operating performance of the provincial management enterprises in Shandong Province (Lu Guozi Enterprise Reform [2016] No. 2), on the provincial management of the enterprise Financial final accounts examination and approval of the relevant matters notice (Lu Guozi Financial Supervision [2012] No. 5).

7, legal liability category. The legal liability category of norms is the protection of state-owned supervision norms, there are mainly the implementation measures for the accountability of central enterprises' illegal operation and investment (for Trial Implementation) (SASAC Order No. 37), the notice of Shandong SASAC on printing and distributing the implementation measures for the accountability of illegal operation and investment of Shandong provincial enterprises (for Trial Implementation) (Lu Guozi supervision word [2019] No. 10), Shandong SASAC on printing and distributing the working rules for the transfer and classified disposal of illegal operation and investment of Shandong provincial enterprises (Trial) notice of the Work Regulations for the Inspection of State-owned Assets of Provincial Enterprises (for Trial Implementation) (Lu Guozi Supervision Zi [2019] No. 11)

8, other categories. It mainly includes the notice on promoting the market-oriented selection and employment of management personnel of provincial-managed enterprises (Lu Guozi Enterprise Reform [2009] No. 12) the notice on the issuance of the "Guiding Opinions on Further Strengthening the Education and Training of Staff and Workers of Provincial-managed Enterprises" (Lu Guozi Xuanxin [2011] No. 2) the Guiding Opinions on Strengthening the Intellectual Property Work of Provincial-managed Enterprises (Lu Guozi Enterprise Reform [2011] No. 15) (Model) "Notice (Lu Guozi Enterprise Reform No. 6 [2012]).