財政(zheng)部金融司有關負責人就(jiu)《金融企業國有資產評估監督管理暫行辦法》答記者(zhe)問
近日，財政部頒(ban)布了(le)(le)《金融企業國有(you)資(zi)產(chan)評估監督(du)管理暫(zan)行辦(ban)法(fa)》（以下(xia)簡稱《評估辦(ban)法(fa)》），這(zhe)標志著金融企業國有(you)資(zi)產(chan)管理取得了(le)(le)重要(yao)進(jin)展。日前，財政部金融司(si)有(you)關負(fu)責人(ren)就《評估辦(ban)法(fa)》實施相關問題回答了(le)(le)記者提問。
問：請問制定《評(ping)估(gu)辦法》的目(mu)的和依據是什么？有何重要意義？
答：為(wei)了加(jia)強金融企業國(guo)有資(zi)(zi)產管理(li)，規范金融企業國(guo)有資(zi)(zi)產評(ping)估行(xing)為(wei)，維護國(guo)有資(zi)(zi)產權益(yi)，依據(ju)《公司法(fa)》、《國(guo)有資(zi)(zi)產評(ping)估管理(li)辦法(fa)》以及(ji)相(xiang)關文(wen)件的規定(ding)，財(cai)政部制定(ding)了《評(ping)估辦法(fa)》。
制(zhi)(zhi)定《評(ping)(ping)估(gu)辦(ban)法(fa)》，一(yi)(yi)是(shi)(shi)有(you)(you)(you)(you)(you)(you)利(li)(li)于進(jin)(jin)(jin)一(yi)(yi)步強化金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)。金(jin)(jin)(jin)融(rong)類企(qi)(qi)業(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)基(ji)礎管(guan)(guan)(guan)理(li)(li)由財(cai)(cai)(cai)政(zheng)部(bu)(bu)負責。制(zhi)(zhi)定《評(ping)(ping)估(gu)辦(ban)法(fa)》，能夠進(jin)(jin)(jin)一(yi)(yi)步落實財(cai)(cai)(cai)政(zheng)部(bu)(bu)對金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)職責，推動、指(zhi)導中央金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)和(he)(he)地(di)方(fang)財(cai)(cai)(cai)政(zheng)部(bu)(bu)門(men)開展金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)工(gong)(gong)(gong)作(zuo)(zuo)，規范金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)評(ping)(ping)估(gu)管(guan)(guan)(guan)理(li)(li)工(gong)(gong)(gong)作(zuo)(zuo)，維護國(guo)(guo)(guo)(guo)(guo)家(jia)所有(you)(you)(you)(you)(you)(you)者(zhe)(zhe)、經營者(zhe)(zhe)和(he)(he)使用(yong)者(zhe)(zhe)的(de)(de)(de)(de)合法(fa)權益。二是(shi)(shi)有(you)(you)(you)(you)(you)(you)利(li)(li)于進(jin)(jin)(jin)一(yi)(yi)步完善(shan)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)鏈條。國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)產(chan)(chan)(chan)(chan)權登記、資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)評(ping)(ping)估(gu)和(he)(he)產(chan)(chan)(chan)(chan)權轉讓是(shi)(shi)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)重要環節，三者(zhe)(zhe)的(de)(de)(de)(de)有(you)(you)(you)(you)(you)(you)機(ji)結合可以使國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)管(guan)(guan)(guan)理(li)(li)形成(cheng)閉合的(de)(de)(de)(de)鏈條。資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)評(ping)(ping)估(gu)在很大程度(du)上起(qi)著客觀評(ping)(ping)價(jia)(jia)國(guo)(guo)(guo)(guo)(guo)家(jia)對金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)歷史投入和(he)(he)發現其市(shi)場價(jia)(jia)值的(de)(de)(de)(de)作(zuo)(zuo)用(yong)，為(wei)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)重組和(he)(he)改(gai)制(zhi)(zhi)、資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)轉讓和(he)(he)處置提供(gong)了(le)價(jia)(jia)格(ge)參考(kao)依據。三是(shi)(shi)有(you)(you)(you)(you)(you)(you)利(li)(li)于進(jin)(jin)(jin)一(yi)(yi)步理(li)(li)順財(cai)(cai)(cai)政(zheng)部(bu)(bu)門(men)和(he)(he)企(qi)(qi)業(ye)集團(tuan)管(guan)(guan)(guan)理(li)(li)責任(ren)。隨著金(jin)(jin)(jin)融(rong)體制(zhi)(zhi)改(gai)革的(de)(de)(de)(de)深化，許多原先國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)獨資(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)機(ji)構逐(zhu)步進(jin)(jin)(jin)行(xing)了(le)股份制(zhi)(zhi)改(gai)造，成(cheng)為(wei)上市(shi)公司。這就要求制(zhi)(zhi)定操作(zuo)(zuo)規程來規范企(qi)(qi)業(ye)的(de)(de)(de)(de)行(xing)為(wei)，減少(shao)行(xing)政(zheng)審批。國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)也需要根(gen)據這些(xie)制(zhi)(zhi)度(du)和(he)(he)辦(ban)法(fa)來完善(shan)內控機(ji)制(zhi)(zhi)，嚴格(ge)工(gong)(gong)(gong)作(zuo)(zuo)程序，堵塞工(gong)(gong)(gong)作(zuo)(zuo)漏洞，更好地(di)從(cong)源頭上防范金(jin)(jin)(jin)融(rong)風險(xian)和(he)(he)金(jin)(jin)(jin)融(rong)腐敗。四是(shi)(shi)有(you)(you)(you)(you)(you)(you)利(li)(li)于推動地(di)方(fang)財(cai)(cai)(cai)政(zheng)部(bu)(bu)門(men)做好國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)金(jin)(jin)(jin)融(rong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)工(gong)(gong)(gong)作(zuo)(zuo)。目前(qian)，金(jin)(jin)(jin)融(rong)企(qi)(qi)業(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)采用(yong)的(de)(de)(de)(de)是(shi)(shi)“統一(yi)(yi)政(zheng)策、分級管(guan)(guan)(guan)理(li)(li)”原則，制(zhi)(zhi)定統一(yi)(yi)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)評(ping)(ping)估(gu)辦(ban)法(fa)能夠促進(jin)(jin)(jin)地(di)方(fang)財(cai)(cai)(cai)政(zheng)部(bu)(bu)門(men)切(qie)實履(lv)行(xing)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)金(jin)(jin)(jin)融(rong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)監管(guan)(guan)(guan)職責。
問：請問《評估辦法》有哪些特點？
答(da)：主要(yao)有兩個(ge)特(te)點(dian)。一(yi)是適應了金(jin)(jin)融(rong)(rong)(rong)企業日常經(jing)(jing)營管理要(yao)求。與非(fei)金(jin)(jin)融(rong)(rong)(rong)企業不(bu)同，金(jin)(jin)融(rong)(rong)(rong)企業在(zai)日常經(jing)(jing)營活動中(zhong)(zhong)會涉(she)及許多特(te)殊的(de)資(zi)產(chan)(chan)評估問題，如接(jie)受非(fei)貨幣性資(zi)產(chan)(chan)抵(di)押(ya)或質押(ya)貸款的(de)評估、抵(di)債資(zi)產(chan)(chan)評估、政策性債轉(zhuan)股資(zi)產(chan)(chan)評估、不(bu)良資(zi)產(chan)(chan)處置等。上述情況(kuang)在(zai)以前(qian)制度辦法中(zhong)(zhong)體現(xian)得(de)較少(shao)，在(zai)這次制訂(ding)工作中(zhong)(zhong)，我們根據金(jin)(jin)融(rong)(rong)(rong)行業特(te)點(dian)，對需要(yao)金(jin)(jin)融(rong)(rong)(rong)企業進(jin)(jin)行資(zi)產(chan)(chan)評估的(de)范圍(wei)進(jin)(jin)行了重(zhong)(zhong)新修訂(ding)。二是適應新會計準則(ze)的(de)要(yao)求。自(zi)2006年實施新會計準則(ze)以來，金(jin)(jin)融(rong)(rong)(rong)企業會計核(he)算(suan)科目和資(zi)產(chan)(chan)負債表按照銀行、證券和保險重(zhong)(zhong)新進(jin)(jin)行了分類(lei)和調整(zheng)，要(yao)求對評估備案表項作相應的(de)調整(zheng)。
問：請介(jie)紹一下制定《評估辦法》的基本思路。
答：此次制定《評估(gu)(gu)(gu)辦法》的基本思路是(shi)，適應社會主義(yi)市(shi)場經濟的要求(qiu)，為各類(lei)金融企業評估(gu)(gu)(gu)活動確定統一的規則，減少行(xing)政審批，明確評估(gu)(gu)(gu)事項、委托方式以及評估(gu)(gu)(gu)核準和(he)備案的程(cheng)序，不(bu)對具體評估(gu)(gu)(gu)結(jie)果進行(xing)確認，充(chong)分發揮中介機構的作(zuo)用，獨立(li)、客觀、公(gong)正(zheng)地確定金融企業國有資(zi)產的價值。
問：請簡要(yao)介紹一下《評估辦法》的(de)主要(yao)內容。
答：《評估(gu)辦(ban)法》共(gong)分6章，包括(kuo)總則、評估(gu)事項(xiang)、核(he)準(zhun)和備(bei)案、監督檢查、罰則、附(fu)則，共(gong)35條。主(zhu)要內容是(shi)：
（一(yi)）適用范圍。主(zhu)要為(wei)境內依法設立并占有(you)國有(you)資產(chan)的金融企(qi)業(ye)、金融控股(gu)公(gong)司、擔(dan)保公(gong)司的資產(chan)評估(gu)管理。考慮到金融資產(chan)管理公(gong)司不良(liang)(liang)資產(chan)處(chu)置的特殊性(xing)，《評估(gu)辦法》規定，金融資產(chan)公(gong)司不良(liang)(liang)資產(chan)處(chu)置評估(gu)另有(you)規定的從其規定。
（二）評(ping)(ping)估事項(xiang)。金融(rong)企業(ye)有(you)下(xia)列情形(xing)之(zhi)一的(de)(de)(de)(de)(de)(de)應當進(jin)行(xing)資(zi)(zi)(zi)產(chan)評(ping)(ping)估：1、整體或(huo)(huo)(huo)者部分(fen)改制(zhi)為有(you)限(xian)責任公司或(huo)(huo)(huo)者股份有(you)限(xian)公司的(de)(de)(de)(de)(de)(de)；2、以(yi)(yi)非(fei)貨(huo)幣性資(zi)(zi)(zi)產(chan)對外投資(zi)(zi)(zi)的(de)(de)(de)(de)(de)(de)；3、合并、分(fen)立、清算(suan)的(de)(de)(de)(de)(de)(de)；4、非(fei)上市金融(rong)企業(ye)國(guo)有(you)股東股權(quan)比例變動的(de)(de)(de)(de)(de)(de)；5、產(chan)權(quan)轉(zhuan)讓的(de)(de)(de)(de)(de)(de)；6、資(zi)(zi)(zi)產(chan)轉(zhuan)讓、置(zhi)換(huan)、拍賣的(de)(de)(de)(de)(de)(de)；7、債權(quan)轉(zhuan)股權(quan)的(de)(de)(de)(de)(de)(de);8、債務(wu)重(zhong)組的(de)(de)(de)(de)(de)(de)；9、接(jie)受(shou)非(fei)貨(huo)幣性資(zi)(zi)(zi)產(chan)抵押(ya)(ya)或(huo)(huo)(huo)者質押(ya)(ya)的(de)(de)(de)(de)(de)(de)；10、不(bu)良資(zi)(zi)(zi)產(chan)處置(zhi)的(de)(de)(de)(de)(de)(de)；11、以(yi)(yi)非(fei)貨(huo)幣性資(zi)(zi)(zi)產(chan)抵債或(huo)(huo)(huo)者接(jie)受(shou)抵債的(de)(de)(de)(de)(de)(de)；12、收購非(fei)國(guo)有(you)單(dan)位的(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)；13、接(jie)受(shou)非(fei)國(guo)有(you)單(dan)位以(yi)(yi)非(fei)貨(huo)幣性資(zi)(zi)(zi)產(chan)出資(zi)(zi)(zi)的(de)(de)(de)(de)(de)(de)；14、確定涉訟資(zi)(zi)(zi)產(chan)價值的(de)(de)(de)(de)(de)(de)；15、法(fa)律、行(xing)政法(fa)規(gui)規(gui)定的(de)(de)(de)(de)(de)(de)其他需(xu)要進(jin)行(xing)評(ping)(ping)估的(de)(de)(de)(de)(de)(de)。
（三）核準(zhun)和備案。《評(ping)(ping)估(gu)辦法》規定：金融(rong)企業(ye)下列經(jing)(jing)(jing)(jing)濟(ji)(ji)行(xing)為涉(she)及(ji)資產(chan)(chan)評(ping)(ping)估(gu)的(de)(de)，在(zai)經(jing)(jing)(jing)(jing)濟(ji)(ji)行(xing)為發生前(qian)，應(ying)當申請資產(chan)(chan)評(ping)(ping)估(gu)項目核準(zhun)：1、經(jing)(jing)(jing)(jing)批(pi)準(zhun)進(jin)行(xing)改組(zu)改制、擬在(zai)境內或(huo)者(zhe)境外上(shang)市、以非貨幣(bi)性資產(chan)(chan)與外商合(he)資經(jing)(jing)(jing)(jing)營(ying)或(huo)者(zhe)合(he)作經(jing)(jing)(jing)(jing)營(ying)的(de)(de)經(jing)(jing)(jing)(jing)濟(ji)(ji)行(xing)為；2、經(jing)(jing)(jing)(jing)縣級以上(shang)人民政府批(pi)準(zhun)的(de)(de)其他(ta)(ta)涉(she)及(ji)國有(you)(you)資產(chan)(chan)產(chan)(chan)權變(bian)動的(de)(de)經(jing)(jing)(jing)(jing)濟(ji)(ji)行(xing)為。中(zhong)央金融(rong)企業(ye)評(ping)(ping)估(gu)項目報(bao)財政部核準(zhun)，地方金融(rong)企業(ye)評(ping)(ping)估(gu)項目報(bao)本級財政部門(men)核準(zhun)。除上(shang)述經(jing)(jing)(jing)(jing)濟(ji)(ji)行(xing)為以外的(de)(de)其他(ta)(ta)經(jing)(jing)(jing)(jing)濟(ji)(ji)行(xing)為，應(ying)當進(jin)行(xing)評(ping)(ping)估(gu)的(de)(de)，評(ping)(ping)估(gu)項目實行(xing)備案。財政部金融(rong)司有(you)(you)關負責人就(jiu)《金融(rong)企業(ye)國有(you)(you)資產(chan)(chan)評(ping)(ping)估(gu)監督管(guan)理暫行(xing)辦法》答記(ji)者(zhe)問
近日(ri)，財政(zheng)(zheng)部頒布了(le)(le)《金融(rong)企業(ye)國有資(zi)產評估監督(du)管理(li)暫行辦(ban)法(fa)》（以下簡稱《評估辦(ban)法(fa)》），這(zhe)標志著金融(rong)企業(ye)國有資(zi)產管理(li)取得了(le)(le)重要進展(zhan)。日(ri)前，財政(zheng)(zheng)部金融(rong)司(si)有關(guan)負(fu)責(ze)人(ren)就《評估辦(ban)法(fa)》實施(shi)相關(guan)問(wen)題回(hui)答了(le)(le)記者提(ti)問(wen)。
問：請問制定《評估辦法》的(de)目的(de)和(he)依據是什么(me)？有何重(zhong)要意(yi)義(yi)？
答：為了加強金融(rong)企業(ye)國有(you)資產(chan)管理，規(gui)范金融(rong)企業(ye)國有(you)資產(chan)評估(gu)(gu)行(xing)為，維護國有(you)資產(chan)權益，依據《公司(si)法》、《國有(you)資產(chan)評估(gu)(gu)管理辦法》以及相關文件(jian)的(de)規(gui)定，財(cai)政(zheng)部制定了《評估(gu)(gu)辦法》。
制(zhi)定(ding)(ding)(ding)《評(ping)(ping)估辦法》，一是有(you)(you)(you)利(li)(li)(li)于(yu)進(jin)一步強化金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)。金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)類企(qi)(qi)業(ye)(ye)(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)的(de)(de)基(ji)礎管(guan)(guan)(guan)(guan)理(li)由財(cai)(cai)(cai)(cai)政(zheng)部(bu)負責。制(zhi)定(ding)(ding)(ding)《評(ping)(ping)估辦法》，能夠進(jin)一步落(luo)實財(cai)(cai)(cai)(cai)政(zheng)部(bu)對(dui)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)的(de)(de)職責，推動(dong)、指導中(zhong)央金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)和(he)地(di)(di)方(fang)財(cai)(cai)(cai)(cai)政(zheng)部(bu)門(men)開(kai)展(zhan)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)工(gong)(gong)作(zuo)(zuo)，規(gui)范金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)估管(guan)(guan)(guan)(guan)理(li)工(gong)(gong)作(zuo)(zuo)，維(wei)護國(guo)(guo)(guo)(guo)(guo)(guo)家所有(you)(you)(you)者(zhe)、經(jing)營者(zhe)和(he)使用(yong)者(zhe)的(de)(de)合法權益。二是有(you)(you)(you)利(li)(li)(li)于(yu)進(jin)一步完善(shan)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)鏈條。國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)產(chan)(chan)權登記、資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)估和(he)產(chan)(chan)權轉讓是國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)的(de)(de)重要環(huan)節，三者(zhe)的(de)(de)有(you)(you)(you)機(ji)結合可(ke)以使國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)的(de)(de)管(guan)(guan)(guan)(guan)理(li)形成(cheng)閉合的(de)(de)鏈條。資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)估在很大程(cheng)度(du)上起著客觀評(ping)(ping)價(jia)國(guo)(guo)(guo)(guo)(guo)(guo)家對(dui)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)歷史(shi)投入(ru)和(he)發(fa)現(xian)其(qi)市場(chang)價(jia)值的(de)(de)作(zuo)(zuo)用(yong)，為國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)重組和(he)改制(zhi)、資(zi)(zi)(zi)(zi)產(chan)(chan)轉讓和(he)處置提供了(le)價(jia)格參考依(yi)據。三是有(you)(you)(you)利(li)(li)(li)于(yu)進(jin)一步理(li)順(shun)財(cai)(cai)(cai)(cai)政(zheng)部(bu)門(men)和(he)企(qi)(qi)業(ye)(ye)(ye)(ye)集團管(guan)(guan)(guan)(guan)理(li)責任。隨著金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)體(ti)制(zhi)改革的(de)(de)深化，許(xu)多(duo)原先(xian)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)獨(du)資(zi)(zi)(zi)(zi)的(de)(de)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)機(ji)構(gou)逐步進(jin)行了(le)股份制(zhi)改造，成(cheng)為上市公(gong)司。這(zhe)就(jiu)要求制(zhi)定(ding)(ding)(ding)操作(zuo)(zuo)規(gui)程(cheng)來規(gui)范企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)行為，減少行政(zheng)審批。國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)也需(xu)要根據這(zhe)些制(zhi)度(du)和(he)辦法來完善(shan)內控(kong)機(ji)制(zhi)，嚴格工(gong)(gong)作(zuo)(zuo)程(cheng)序，堵(du)塞工(gong)(gong)作(zuo)(zuo)漏洞(dong)，更好地(di)(di)從(cong)源頭上防范金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)風險和(he)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)腐敗(bai)。四是有(you)(you)(you)利(li)(li)(li)于(yu)推動(dong)地(di)(di)方(fang)財(cai)(cai)(cai)(cai)政(zheng)部(bu)門(men)做(zuo)好國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)工(gong)(gong)作(zuo)(zuo)。目前，金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)(ye)(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)(guan)(guan)(guan)理(li)采用(yong)的(de)(de)是“統(tong)(tong)一政(zheng)策、分級管(guan)(guan)(guan)(guan)理(li)”原則，制(zhi)定(ding)(ding)(ding)統(tong)(tong)一的(de)(de)資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)估辦法能夠促進(jin)地(di)(di)方(fang)財(cai)(cai)(cai)(cai)政(zheng)部(bu)門(men)切實履行國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)金(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)監管(guan)(guan)(guan)(guan)職責。
問：請問《評估辦法》有哪(na)些特點？
答(da)：主(zhu)要(yao)有(you)兩個特(te)點。一是適應(ying)了(le)金(jin)(jin)融(rong)企業(ye)日(ri)常(chang)經營管理要(yao)求(qiu)。與非(fei)金(jin)(jin)融(rong)企業(ye)不(bu)同(tong)，金(jin)(jin)融(rong)企業(ye)在日(ri)常(chang)經營活(huo)動中會(hui)涉(she)及許多特(te)殊的資(zi)(zi)產(chan)評(ping)(ping)估問(wen)題，如接受非(fei)貨(huo)幣性資(zi)(zi)產(chan)抵押(ya)或(huo)質押(ya)貸款的評(ping)(ping)估、抵債(zhai)(zhai)資(zi)(zi)產(chan)評(ping)(ping)估、政(zheng)策性債(zhai)(zhai)轉股資(zi)(zi)產(chan)評(ping)(ping)估、不(bu)良資(zi)(zi)產(chan)處置(zhi)等。上述情況在以前制度辦法中體(ti)現得較少，在這次制訂工作(zuo)中，我(wo)們(men)根據金(jin)(jin)融(rong)行(xing)業(ye)特(te)點，對需要(yao)金(jin)(jin)融(rong)企業(ye)進行(xing)資(zi)(zi)產(chan)評(ping)(ping)估的范圍進行(xing)了(le)重新(xin)修訂。二是適應(ying)新(xin)會(hui)計準則的要(yao)求(qiu)。自(zi)2006年(nian)實施新(xin)會(hui)計準則以來(lai)，金(jin)(jin)融(rong)企業(ye)會(hui)計核算科目和資(zi)(zi)產(chan)負債(zhai)(zhai)表(biao)(biao)按照銀行(xing)、證券和保險重新(xin)進行(xing)了(le)分類和調整，要(yao)求(qiu)對評(ping)(ping)估備案表(biao)(biao)項作(zuo)相應(ying)的調整。
問：請介紹一下(xia)制(zhi)定《評估(gu)辦法》的基本思路。
答：此(ci)次(ci)制定(ding)《評(ping)估(gu)辦法》的(de)(de)(de)基本思路(lu)是，適應社會主(zhu)義(yi)市場經(jing)濟的(de)(de)(de)要求，為各類金(jin)融(rong)企業(ye)評(ping)估(gu)活動(dong)確定(ding)統一的(de)(de)(de)規則，減少行(xing)政(zheng)審批，明確評(ping)估(gu)事項、委托方式以及評(ping)估(gu)核(he)準和備案的(de)(de)(de)程序(xu)，不(bu)對(dui)具體評(ping)估(gu)結果進(jin)行(xing)確認，充(chong)分(fen)發揮(hui)中(zhong)介(jie)機構的(de)(de)(de)作用，獨立、客觀、公正地確定(ding)金(jin)融(rong)企業(ye)國有資產的(de)(de)(de)價(jia)值。
問：請(qing)簡要介(jie)紹一下《評估(gu)辦法》的主要內容。
答：《評(ping)估(gu)辦法》共(gong)(gong)分6章(zhang)，包(bao)括(kuo)總則(ze)(ze)、評(ping)估(gu)事項、核準和備案(an)、監督檢查(cha)、罰則(ze)(ze)、附則(ze)(ze)，共(gong)(gong)35條。主要內(nei)容是：
（一(yi)）適用(yong)范圍。主要(yao)為境內依(yi)法(fa)設(she)立并占有國有資產的(de)(de)金(jin)融(rong)(rong)(rong)企業(ye)、金(jin)融(rong)(rong)(rong)控股公(gong)(gong)司(si)(si)(si)、擔(dan)保公(gong)(gong)司(si)(si)(si)的(de)(de)資產評(ping)估(gu)管(guan)理(li)。考(kao)慮到金(jin)融(rong)(rong)(rong)資產管(guan)理(li)公(gong)(gong)司(si)(si)(si)不良(liang)資產處置的(de)(de)特殊性，《評(ping)估(gu)辦法(fa)》規(gui)定(ding)，金(jin)融(rong)(rong)(rong)資產公(gong)(gong)司(si)(si)(si)不良(liang)資產處置評(ping)估(gu)另有規(gui)定(ding)的(de)(de)從其(qi)規(gui)定(ding)。
（二）評(ping)(ping)估事項。金(jin)融企業有(you)下(xia)列情形之一的(de)(de)(de)(de)(de)應當(dang)進行(xing)資(zi)(zi)產評(ping)(ping)估：1、整(zheng)體(ti)或(huo)(huo)(huo)者部(bu)分改制為有(you)限(xian)責任公(gong)司或(huo)(huo)(huo)者股(gu)份有(you)限(xian)公(gong)司的(de)(de)(de)(de)(de)；2、以非(fei)(fei)貨(huo)(huo)幣(bi)性(xing)資(zi)(zi)產對外投資(zi)(zi)的(de)(de)(de)(de)(de)；3、合并、分立、清算的(de)(de)(de)(de)(de)；4、非(fei)(fei)上市金(jin)融企業國有(you)股(gu)東股(gu)權(quan)比例變(bian)動的(de)(de)(de)(de)(de)；5、產權(quan)轉(zhuan)讓(rang)的(de)(de)(de)(de)(de)；6、資(zi)(zi)產轉(zhuan)讓(rang)、置(zhi)換、拍賣的(de)(de)(de)(de)(de)；7、債權(quan)轉(zhuan)股(gu)權(quan)的(de)(de)(de)(de)(de);8、債務重組的(de)(de)(de)(de)(de)；9、接受非(fei)(fei)貨(huo)(huo)幣(bi)性(xing)資(zi)(zi)產抵押(ya)或(huo)(huo)(huo)者質(zhi)押(ya)的(de)(de)(de)(de)(de)；10、不良資(zi)(zi)產處(chu)置(zhi)的(de)(de)(de)(de)(de)；11、以非(fei)(fei)貨(huo)(huo)幣(bi)性(xing)資(zi)(zi)產抵債或(huo)(huo)(huo)者接受抵債的(de)(de)(de)(de)(de)；12、收購(gou)非(fei)(fei)國有(you)單位(wei)的(de)(de)(de)(de)(de)資(zi)(zi)產的(de)(de)(de)(de)(de)；13、接受非(fei)(fei)國有(you)單位(wei)以非(fei)(fei)貨(huo)(huo)幣(bi)性(xing)資(zi)(zi)產出資(zi)(zi)的(de)(de)(de)(de)(de)；14、確(que)定涉訟資(zi)(zi)產價值的(de)(de)(de)(de)(de)；15、法(fa)律、行(xing)政法(fa)規規定的(de)(de)(de)(de)(de)其他需要進行(xing)評(ping)(ping)估的(de)(de)(de)(de)(de)。
（三）核準(zhun)和備案。《評(ping)估(gu)辦法》規定：金融(rong)企業(ye)(ye)下列(lie)經濟行(xing)(xing)(xing)為(wei)(wei)涉及資產評(ping)估(gu)的(de)，在經濟行(xing)(xing)(xing)為(wei)(wei)發(fa)生前，應當申請資產評(ping)估(gu)項目(mu)核準(zhun)：1、經批準(zhun)進行(xing)(xing)(xing)改(gai)(gai)組改(gai)(gai)制(zhi)、擬在境(jing)內或者境(jing)外上(shang)市、以(yi)非貨幣性資產與(yu)外商合資經營(ying)或者合作經營(ying)的(de)經濟行(xing)(xing)(xing)為(wei)(wei)；2、經縣級以(yi)上(shang)人(ren)民政府批準(zhun)的(de)其他涉及國有資產產權變動的(de)經濟行(xing)(xing)(xing)為(wei)(wei)。中央金融(rong)企業(ye)(ye)評(ping)估(gu)項目(mu)報財(cai)政部核準(zhun)，地方金融(rong)企業(ye)(ye)評(ping)估(gu)項目(mu)報本級財(cai)政部門核準(zhun)。除上(shang)述經濟行(xing)(xing)(xing)為(wei)(wei)以(yi)外的(de)其他經濟行(xing)(xing)(xing)為(wei)(wei)，應當進行(xing)(xing)(xing)評(ping)估(gu)的(de)，評(ping)估(gu)項目(mu)實(shi)行(xing)(xing)(xing)備案。
