国务院关于在国有中小企业和集体企业改制过程中加强金融债权管理的通知（一九九八年六月五日）

Circular of the State Council Concerning Strengthening the Administration of Financial Creditor’s Rights in the Structural Reform of Medium- and Small-sized State-owned Enterprises and Collective Enterprises(June 5, 1998)

各省、自治区、直辖市人民政府，国务院各部委、各直属机构：

People’s governments of the province, autonomous region and municipality directly under the Central Government, ministries and commissions of the State Council, and organizations directly under the State Council:

党的十五大以来，各地区、各部门按照建立社会主义市场经济体制的要求，加快企业改革步伐，取得了一定的成效。

Since the conclusion of the 15th National Congress of the Party, all localities and departments have made some achievements in quickening enterprise restructuring in accordance with the requirements of establishing the socialist market economic system.

但是，在国有中小企业和集体企业改制过程中，不少地方出现了借企业改制之机悬空、逃废金融债务的现象。

However, in the course of the structural reform of medium- and small-sized state-owned enterprises and collective enterprises, quite a few localities present the phenomenon of taking enterprise restructuring as an opportunity to suspend, evade or reject financial debts.

这种行为严重破坏了社会信用关系，致使金融机构大量债权悬空，信贷资产质量下降，国有资产流失。

This activity has seriously undermined the social credit relations and resulted in a large quantity of suspended creditor’s rights in financial institutions, as well as a drop in quality of credit assets and drain on state-owned assets.

为规范国有中小企业和集体企业的改制工作，防范和制止各种逃废金融债务行为，切实保护金融机构合法权益，防范金融风险，现就在国有中小企业和集体企业改制过程中加强金融债权管理的有关问题通知如下：

For the purposes of standardizing the structural reform work in medium- and small-sized state-owned enterprises and collective enterprises, preventing and curbing acts of evading or rejecting financial debts in various forms, conscientiously protecting the legitimate rights and interests of financial institutions, and taking precautions against financial risks, this Circular regarding strengthening the administration of financial creditor’s rights in the structural reform of medium- and small-sized state-owned enterprises and collective enterprises is hereby issued as follows:

一、切实加强对企业改制的指导和监督

1. To Strengthen Conscientiously the Guidance and Supervision over Enterprise Restructuring

各地区、各部门要从大局出发，认真贯彻落实国家关于企业改制的有关政策、措施，切实加强对国有中小企业和集体企业改制工作的指导和监督，规范企业改制行为，坚决制止各种逃废金融债务行为。

All localities and departments should proceed with the general interests, conscientiously carry out state policies and measures for enterprise restructuring, strengthen the guidance and supervision over the structural reform work in medium- and small-sized state-owned enterprises and collective enterprises, standardize behaviors in enterprise restructuring, and resolutely curb acts of evading and rejecting financial debts in various forms.

各地人民政府要高度重视本地区企业改制中金融债权保全工作，积极支持金融机构做好金融债权管理工作，严禁包庇和纵容改制企业的逃废金融债务行为。

Local people’s governments should attach great importance to the preservation of financial creditor’s rights in enterprise restructuring of their respective regions and lend strong support to financial institutions in the administration of their financial creditor’s rights; they are strictly prohibited from shielding and conniving at the acts of evading and rejecting financial debts committed by enterprises in the restructuring.

二、改制企业要依法落实金融债务

2. To Confirm Financial Debts According to law by Enterprises in the Restructuring

国有中小企业和集体企业改制工作，要严格执行国家有关法律、政策以及中国人民银行、国家经贸委、国有资产管理局《关于防止银行信贷资产损失的通知》（银发〔１９９４〕４０号）的规定。

The structural reform of medium- and small-sized state-owned enterprises and collective enterprises shall be carried out in strict accordance with relevant state laws and policies as well as the provisions of the Circular Concerning Prevention of Drain on Bank Credit Assets (Yinfa [1994] No.40) promulgated by the People’s Bank of China, the State Economic and Trade Commission and the Administration of State Property.

企业在改制过程中，不论采取何种方式进行改制，都必须充分尊重金融机构保全金融债权的意见，依法落实金融债务。

All enterprises must devote their whole attention to financial institutions’ views on the preservation of their creditor’s rights in the restructuring and confirm financial debts according to law, no matter whatever forms of the restructuring they will adopt.

金融债权债务未落实的企业不得进行改制，有关部门不得为其办理有关改制审批和登记手续，也不得颁发新的营业执照。

Those enterprises whose financial debts have not yet been confirmed shall not start the restructuring work and departments concerned shall not handle formalities for examination and approval of their restructuring and registration and shall not renew their business licenses.

在本通知下达之前已经发生逃废金融债务的改制企业，必须立即纠正并重新确立金融债权债务关系。

Evasion and rejection of financial debts occurring in the restructuring of enterprises before the issuance of this Circular must be corrected without delay and the financial creditor-debtor relationship must be reestablished.

三、金融机构要积极参与企业改制工作，依法维护金融债权安全

3. To Take an Active Part in Enterprise Restructuring and Maintain the Safety of Financial Creditor’s Rights According to Law by Financial Institutions

国有中小企业和集体企业改制工作涉及金融机构债权时，必须有债权金融机构参加；

The structural reform of medium- and small-sized state-owned enterprises and collective enterprises shall require the participation of financial institutions if their creditor’s rights have been involved.

金融机构要严格监督改制企业的清产核资和资产评估等工作。

The financial institutions should exercise strict supervision over the verification and evaluation of assets in the restructuring of enterprises.

各金融机构要认真落实金融债权保全责任制，加大债权清收力度，制定相应措施，切实维护金融债权的安全，并将金融债权保全情况定期向中国人民银行报告。

All financial institutions should conscientiously practice a responsibility system for the preservation of financial creditor’s rights, make a great effort to check up and confirm creditor’s rights, maintain the safety of financial creditor’s rights in real earnest, and report at regular intervals the preservation of financial creditor’s rights to the People’s Bank of China.

对悬空、逃废金融债务严重的地区，各债权金融机构应降低对该地区分支机构的授信等级。

For those regions where financial debts are suspended, evaded and rejected seriously, all financial institutions having claims on these financial debts should lower the credit grades of their branches in the regions.

四、认真做好改制企业的资产评估和产权登记工作

4. To Do a Good Job in the Evaluation of Assets and Registration of Property Rights of the Enterprises in the Restructuring

国有中小企业和集体企业改制，必须经过严格的资产评估和审核；

The structural reform of medium- and small-sized state-owned enterprises and collective enterprises must be subjected to the strict evaluation and verification of their assets.

国有中小企业改制的资产评估结果要经承担国有资产管理职能的部门确认。

With regard to medium- and small-sized state-owned enterprises, results of assets evaluation shall be submitted to the department in charge of state property administration for confirmation.

按照《企业国有资产产权登记管理办法》（国务院令第１９２号）规定，国有中小企业改制发生产权变动时，应申请办理产权变更登记手续。

In accordance with provisions of the Measures for the Registration of State Property Rights of Enterprises (Decree No.192 of the State Council), formalities for registration of change in property rights should be completed in case of any change in property rights in the restructuring of medium- and small-sized state-owned enterprises.

有关部门在办理产权变更登记手续时，应要求改制企业提交有关金融机构出具的金融债权保全文件。

In handling formalities for registration of change in property rights, relevant departments should require the restructured enterprises to present the document for the preservation of financial creditor’s rights that is issued by the financial institutions concerned.

国务院承担国有资产管理职能的部门要加强对资产评估机构的管理和监督，认真做好改制企业的资产确认和评估工作，严禁将改制企业的国有资产人为低估和无偿量化分配给个人。

The department of the State Council in charge of state property administration should step up the administration and inspection of assets evaluation agencies, conscientiously ensure the confirmation and evaluation of assets for the restructured enterprises, and impose strict prohibitions against the distribution of state property to individuals by means of intentional underrating or free apportioning of assets of restructured enterprises.

资产评估机构必须有合法的资格认证和开业证明，要真正办成公平、公正的社会中介组织，依法评估、严格自律，并承担相应的法律责任。

Assets evaluation agencies must obtain the legal qualification authentication and the permit for business and should be formed into genuine social intermediary organizations that run in a fair and just manner, exercise evaluation according to law, practice self-discipline, and bear corresponding legal responsibilities.

五、进一步加强对金融债权管理工作的领导、组织和协调

5. To Further strengthen the leadership, organization and coordination over the Administration of Financial Creditor’s Rights

中国人民银行要高度重视企业改制过程中金融债权管理工作，主动与地方人民政府沟通、协调，加强对金融债权管理工作的领导。

The People’s Bank of China should attach great importance to the administration of financial creditor’s rights in the structural reform of enterprises and take the initiatives in exchanging views with local people’s governments and coordinating their actions in order to strengthen the leadership over the administration of financial creditor’s rights.

要把维护金融债权作为金融监管的重要内容，制定切实可行的措施，及时解决工作中出现的问题，遇到重大问题要及时报告国务院。

Safeguarding financial creditor’s rights shall be treated as an important job in financial supervision by setting practical measures, promptly resolving problems emerging in the work, and reporting major issues, if found, to the State Council as soon as possible.

中国人民银行各分支行发现辖区内逃废金融债务行为，要立即予以制止并及时向当地人民政府和上级行报告。

Any branch of the People’s Bank of China should, upon discovery of actions evading and rejecting financial creditor’s rights within its jurisdiction, immediately impose a ban and report the case to the local people’s government and the bank at the next higher level.

中国人民银行要组织有关金融机构对企业多头开户进行专项清理。

The People’s Bank of China should organize financial institutions concerned in checking up on accounts opened by enterprises in different names.

各金融机构要严格执行中国人民银行有关帐户管理的规定，坚决执行基本存款帐户制度，防止改制企业利用"多头开户"逃废金融债务。

Any financial institution should resolutely practice the fundamental deposit account system in strict accordance with the provisions of the People’s Bank of China regarding account management and prevent restructured enterprises from evading and rejecting financial debts by opening accounts in different names.

对中国人民银行认定为逃废金融债务的改制企业，各金融机构一律不予开立存款帐户，更不得为其提供贷款、结算等服务。

For those restructured enterprises that the People's Bank of China considers have evaded and rejected financial debts, all financial institutions shall not open accounts for them and nor provide services such as extending loans and settling accounts.

六、加强金融法制宣传，强化社会信用观念

6. To Strengthen Publicity on Financial Laws and Promote the Understanding of Social Credit

各地区、各部门要加大金融法制宣传的力度，提高全社会的金融安全意识，维护正常的社会信用关系。

All localities and departments should make great effort at publicity on financial laws, raise the sense of financial safety in the whole society, and maintain the proper relationship of social credit.

各地人民政府要支持人民法院依法独立、公正审理金融债权债务纠纷案件，加强法律意识和法制观念的培育，营造良好的法治环境。

All local people’s governments should lend support to people’s courts in trying cases of disputes over financial claims and debts independently and impartially according to law, strengthen the cultivation of the sense and mentality of legality, and create a favorable environment for governing by law.

对依法改制、实现国有资产和集体资产保值增值的企业，要大力宣传；

Wide publicity should be given to enterprises that have accomplished the preservation and appreciation of state-owned and collectively-owned assets through being restructured according to law.

对改制不规范，借改制逃废金融债务，造成信贷资产流失的单位和个人，要严肃处理并予以通报。

Units and individuals that have caused the loss of credit assets as a result of illegal restructuring measures and taking advantage of restructuring to evade and reject financial debts should be dealt with sternly and made public by circulating a notice.

对违反本通知规定造成金融债权损失的，要严肃追究有关单位负责人和直接责任人的责任；

Where violation of the provisions of this Circular has resulted in losses of financial creditor’s rights, the person in charge of the unit concerned and persons directly responsible shall be investigated for their responsibilities in all earnestness.

构成犯罪的，要移交司法机关，依法追究刑事责任。

If crimes have been constituted, the violators should be transferred to the judicial organs and investigated for criminal responsibility according to law.

对地方人民政府支持、纵容改制企业逃废金融债务的，要追究地方人民政府有关领导人的责任。

Where a local people’s government supports and winks at evasion and rejection of financial debts in the restructuring of enterprises, the leading official concerned shall be investigated for his responsibility.

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