全文如下：

黨中(zhong)(zhong)央(yang)有(you)關部(bu)門(men)，國務院(yuan)各部(bu)委(wei)、各直屬機(ji)構，全國人(ren)大常委(wei)會辦(ban)公廳(ting)，全國政協(xie)辦(ban)公廳(ting)，最高人(ren)民法院(yuan)，最高人(ren)民檢(jian)察院(yuan)，各民主黨派中(zhong)(zhong)央(yang)，有(you)關人(ren)民團體，各省、自治區、直轄市、計劃單(dan)列市財政廳(ting)（局），新疆生產建設兵團財政局，有(you)關中(zhong)(zhong)央(yang)管(guan)理企業：

近年來，為(wei)有效保障(zhang)各(ge)級(ji)各(ge)類(lei)行(xing)(xing)(xing)政(zheng)事(shi)(shi)(shi)(shi)業(ye)單(dan)位(wei)全(quan)面(mian)貫徹落(luo)(luo)實(shi)(shi)黨(dang)中央決策部(bu)署(shu)，財(cai)政(zheng)部(bu)不斷(duan)健全(quan)資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)制(zhi)度體(ti)系(xi)，制(zhi)定了(le)資(zi)(zi)(zi)產(chan)(chan)(chan)配(pei)置(zhi)、使用(yong)、處置(zhi)管(guan)(guan)理(li)等系(xi)列辦法(fa)，構建了(le)從入口到(dao)出口的全(quan)鏈(lian)條(tiao)資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)制(zhi)度體(ti)系(xi)，著力夯實(shi)(shi)工(gong)作(zuo)基(ji)礎(chu)，全(quan)面(mian)提升管(guan)(guan)理(li)水平。各(ge)地(di)方、各(ge)部(bu)門，以(yi)及(ji)各(ge)行(xing)(xing)(xing)政(zheng)事(shi)(shi)(shi)(shi)業(ye)單(dan)位(wei)（以(yi)下簡稱各(ge)單(dan)位(wei)）扎(zha)實(shi)(shi)推進行(xing)(xing)(xing)政(zheng)事(shi)(shi)(shi)(shi)業(ye)性國(guo)有資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)（以(yi)下簡稱資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)）工(gong)作(zuo)，為(wei)保障(zhang)行(xing)(xing)(xing)政(zheng)事(shi)(shi)(shi)(shi)業(ye)單(dan)位(wei)高(gao)效履職(zhi)，促進事(shi)(shi)(shi)(shi)業(ye)發(fa)展(zhan)，推進各(ge)項(xiang)改革發(fa)揮了(le)重(zhong)要(yao)(yao)物質保障(zhang)作(zuo)用(yong)。行(xing)(xing)(xing)政(zheng)事(shi)(shi)(shi)(shi)業(ye)性國(guo)有資(zi)(zi)(zi)產(chan)(chan)(chan)涉及(ji)面(mian)廣、類(lei)型(xing)多(duo)樣、情況復雜，實(shi)(shi)際(ji)工(gong)作(zuo)中還存在部(bu)分單(dan)位(wei)重(zhong)視程(cheng)度不高(gao)、制(zhi)度執(zhi)(zhi)行(xing)(xing)(xing)和責(ze)任落(luo)(luo)實(shi)(shi)不到(dao)位(wei)、規范(fan)管(guan)(guan)理(li)主動性不強等問題。為(wei)更好落(luo)(luo)實(shi)(shi)黨(dang)中央關(guan)于(yu)加(jia)強財(cai)政(zheng)資(zi)(zi)(zi)源統籌等部(bu)署(shu)要(yao)(yao)求(qiu)，全(quan)面(mian)強化制(zhi)度執(zhi)(zhi)行(xing)(xing)(xing)，推動資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)提質增效，根據《行(xing)(xing)(xing)政(zheng)事(shi)(shi)(shi)(shi)業(ye)性國(guo)有資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)條(tiao)例》等制(zhi)度規定，現就有關(guan)事(shi)(shi)(shi)(shi)項(xiang)通知如下：

一、落實資產管理職責，強化管理制度執行

各(ge)級(ji)財政(zheng)部(bu)(bu)門(men)(men)、各(ge)主管(guan)(guan)部(bu)(bu)門(men)(men)和(he)各(ge)單(dan)位應當按照《行(xing)(xing)政(zheng)事業性國(guo)有(you)(you)資(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)條例》規定，落實(shi)“國(guo)家(jia)統一(yi)所(suo)有(you)(you)、政(zheng)府分級(ji)監管(guan)(guan)、各(ge)部(bu)(bu)門(men)(men)及(ji)(ji)其所(suo)屬單(dan)位直接支配”的資(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)體制，進一(yi)步提升資(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)效益。各(ge)級(ji)財政(zheng)部(bu)(bu)門(men)(men)要進一(yi)步健全和(he)完(wan)善制度(du)，明確管(guan)(guan)理(li)(li)(li)要求并(bing)強(qiang)化制度(du)執行(xing)(xing)和(he)監督(du)(du)檢(jian)查(cha)，發揮管(guan)(guan)總(zong)統籌職(zhi)能作(zuo)用(yong)，指(zhi)導各(ge)主管(guan)(guan)部(bu)(bu)門(men)(men)按照職(zhi)責分工(gong)(gong)做好相(xiang)關資(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)工(gong)(gong)作(zuo)。各(ge)主管(guan)(guan)部(bu)(bu)門(men)(men)要切實(shi)履行(xing)(xing)好本(ben)部(bu)(bu)門(men)(men)及(ji)(ji)所(suo)屬單(dan)位國(guo)有(you)(you)資(zi)(zi)產(chan)(chan)(chan)的監督(du)(du)管(guan)(guan)理(li)(li)(li)主體責任(ren)，組織(zhi)全面落實(shi)資(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)制度(du)，督(du)(du)促推動(dong)檢(jian)查(cha)發現問題的整改。各(ge)單(dan)位要建立健全資(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)理(li)(li)(li)內(nei)部(bu)(bu)控制機(ji)制，強(qiang)化職(zhi)責分工(gong)(gong)、密(mi)切協調配合，抓好具體管(guan)(guan)理(li)(li)(li)，確保(bao)制度(du)執行(xing)(xing)到位、責任(ren)落實(shi)到人。

二、夯實基礎管理(li)工(gong)作，確(que)保家(jia)底清晰準確(que)

各(ge)主管(guan)(guan)部(bu)(bu)門(men)、各(ge)單(dan)位(wei)要(yao)嚴(yan)(yan)格做好各(ge)類資(zi)(zi)(zi)(zi)產(chan)(chan)登(deng)(deng)記和(he)核(he)算，所(suo)有資(zi)(zi)(zi)(zi)本(ben)性(xing)支出應(ying)(ying)當形成資(zi)(zi)(zi)(zi)產(chan)(chan)并予(yu)以全程登(deng)(deng)記，準確(que)(que)(que)完整登(deng)(deng)記資(zi)(zi)(zi)(zi)產(chan)(chan)信(xin)息卡(ka)(ka)，按(an)(an)(an)(an)照(zhao)國家統一(yi)(yi)的(de)(de)(de)會計制(zhi)度(du)(du)(du)等要(yao)求，及時準確(que)(que)(que)進(jin)行會計核(he)算，避(bi)免已(yi)(yi)取得(de)或已(yi)(yi)處(chu)置資(zi)(zi)(zi)(zi)產(chan)(chan)不(bu)(bu)做賬(zhang)(zhang)(zhang)務處(chu)理(li)、已(yi)(yi)交付使(shi)用的(de)(de)(de)在建(jian)工(gong)程未按(an)(an)(an)(an)照(zhao)規(gui)(gui)定(ding)轉(zhuan)入相(xiang)關(guan)資(zi)(zi)(zi)(zi)產(chan)(chan)、無(wu)形資(zi)(zi)(zi)(zi)產(chan)(chan)未按(an)(an)(an)(an)照(zhao)規(gui)(gui)定(ding)入賬(zhang)(zhang)(zhang)等問題(ti)。要(yao)落實(shi)資(zi)(zi)(zi)(zi)產(chan)(chan)定(ding)期盤點制(zhi)度(du)(du)(du)，每年至少盤點一(yi)(yi)次，確(que)(que)(que)保賬(zhang)(zhang)(zhang)實(shi)、賬(zhang)(zhang)(zhang)卡(ka)(ka)、賬(zhang)(zhang)(zhang)賬(zhang)(zhang)(zhang)相(xiang)符。信(xin)息化(hua)項目形成的(de)(de)(de)資(zi)(zi)(zi)(zi)產(chan)(chan)應(ying)(ying)當明(ming)確(que)(que)(que)產(chan)(chan)權歸屬，按(an)(an)(an)(an)照(zhao)規(gui)(gui)定(ding)及時入賬(zhang)(zhang)(zhang)。有關(guan)部(bu)(bu)門(men)、單(dan)位(wei)對承(cheng)擔(dan)管(guan)(guan)理(li)維(wei)護(hu)(hu)責任的(de)(de)(de)公(gong)共(gong)基(ji)礎設施等行政(zheng)事(shi)業(ye)性(xing)國有資(zi)(zi)(zi)(zi)產(chan)(chan)要(yao)嚴(yan)(yan)格做好登(deng)(deng)記與(yu)核(he)算，切實(shi)承(cheng)擔(dan)維(wei)護(hu)(hu)管(guan)(guan)理(li)責任，確(que)(que)(que)保公(gong)共(gong)基(ji)礎設施等行政(zheng)事(shi)業(ye)性(xing)國有資(zi)(zi)(zi)(zi)產(chan)(chan)應(ying)(ying)入盡入、應(ying)(ying)管(guan)(guan)盡管(guan)(guan)。管(guan)(guan)理(li)維(wei)護(hu)(hu)單(dan)位(wei)難以確(que)(que)(que)定(ding)的(de)(de)(de)，由縣級以上人民(min)政(zheng)府進(jin)行明(ming)確(que)(que)(que)。各(ge)主管(guan)(guan)部(bu)(bu)門(men)要(yao)加強(qiang)本(ben)部(bu)(bu)門(men)及所(suo)屬單(dan)位(wei)資(zi)(zi)(zi)(zi)產(chan)(chan)產(chan)(chan)權管(guan)(guan)理(li)，及時辦理(li)土(tu)地(di)、房(fang)屋(wu)等資(zi)(zi)(zi)(zi)產(chan)(chan)權屬證書，對有賬(zhang)(zhang)(zhang)簿記錄(lu)但(dan)權證手續不(bu)(bu)全的(de)(de)(de)資(zi)(zi)(zi)(zi)產(chan)(chan)，積極(ji)與(yu)相(xiang)關(guan)部(bu)(bu)門(men)溝通(tong)，申請確(que)(que)(que)認資(zi)(zi)(zi)(zi)產(chan)(chan)權屬，避(bi)免權屬不(bu)(bu)清和(he)產(chan)(chan)權糾(jiu)紛等問題(ti)。鼓(gu)勵各(ge)主管(guan)(guan)部(bu)(bu)門(men)、各(ge)單(dan)位(wei)根據工(gong)作需要(yao)，及時開展資(zi)(zi)(zi)(zi)產(chan)(chan)清查(cha)，財政(zheng)部(bu)(bu)門(men)要(yao)指導各(ge)主管(guan)(guan)部(bu)(bu)門(men)、各(ge)單(dan)位(wei)按(an)(an)(an)(an)照(zhao)規(gui)(gui)定(ding)做好資(zi)(zi)(zi)(zi)產(chan)(chan)清查(cha)核(he)實(shi)工(gong)作，對資(zi)(zi)(zi)(zi)產(chan)(chan)清查(cha)中發(fa)現的(de)(de)(de)賬(zhang)(zhang)(zhang)實(shi)不(bu)(bu)符、賬(zhang)(zhang)(zhang)賬(zhang)(zhang)(zhang)不(bu)(bu)符問題(ti)，要(yao)逐一(yi)(yi)查(cha)明(ming)原因予(yu)以核(he)實(shi)，并建(jian)立損失追(zhui)責機制(zhi)，落實(shi)損失賠償責任，舉(ju)一(yi)(yi)反三、完善(shan)制(zhi)度(du)(du)(du)、堵塞漏(lou)洞(dong)。

三、規(gui)范資產管理行為，提升資產管理效果

各(ge)主(zhu)管(guan)部(bu)門、各(ge)單(dan)位要(yao)嚴(yan)(yan)格(ge)按(an)(an)(an)照規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)標(biao)準配(pei)置(zhi)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)，嚴(yan)(yan)禁違規(gui)(gui)(gui)(gui)(gui)超標(biao)準配(pei)置(zhi)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)；沒(mei)有(you)明(ming)確(que)(que)(que)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)配(pei)置(zhi)標(biao)準的，要(yao)結(jie)合(he)單(dan)位履(lv)職需要(yao)、資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)存量、使(shi)用(yong)(yong)狀況(kuang)和(he)財(cai)(cai)政(zheng)承(cheng)受能力，在充分論(lun)證的基(ji)礎(chu)上(shang)合(he)理(li)(li)(li)(li)配(pei)置(zhi)。各(ge)主(zhu)管(guan)部(bu)門及(ji)其所(suo)屬單(dan)位應(ying)當優先通過調劑方(fang)式配(pei)置(zhi)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)，不能調劑的，可以采(cai)用(yong)(yong)租(zu)(zu)(zu)用(yong)(yong)、購置(zhi)、建設等(deng)(deng)方(fang)式。各(ge)級(ji)財(cai)(cai)政(zheng)部(bu)門、各(ge)主(zhu)管(guan)部(bu)門和(he)各(ge)單(dan)位要(yao)依法依規(gui)(gui)(gui)(gui)(gui)編(bian)制(zhi)和(he)審(shen)核資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)配(pei)置(zhi)相(xiang)(xiang)關支出(chu)預(yu)算，各(ge)單(dan)位要(yao)嚴(yan)(yan)格(ge)按(an)(an)(an)照預(yu)算管(guan)理(li)(li)(li)(li)規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)和(he)財(cai)(cai)政(zheng)部(bu)門批復的預(yu)算配(pei)置(zhi)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)。嚴(yan)(yan)格(ge)實行(xing)(xing)公務(wu)用(yong)(yong)車(che)編(bian)制(zhi)管(guan)理(li)(li)(li)(li)，在編(bian)制(zhi)內合(he)理(li)(li)(li)(li)配(pei)備(bei)公務(wu)用(yong)(yong)車(che)，鼓勵(li)使(shi)用(yong)(yong)新(xin)能源(yuan)汽(qi)車(che)，按(an)(an)(an)照規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)逐(zhu)步擴大(da)新(xin)能源(yuan)汽(qi)車(che)配(pei)備(bei)比例。原則上(shang)不得(de)在資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)閑置(zhi)或對(dui)外出(chu)租(zu)(zu)(zu)出(chu)借(jie)的情況(kuang)下配(pei)置(zhi)同(tong)類資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)。要(yao)加(jia)強資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)(yong)管(guan)理(li)(li)(li)(li)，各(ge)主(zhu)管(guan)部(bu)門、各(ge)單(dan)位之間原則上(shang)不得(de)互相(xiang)(xiang)占用(yong)(yong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)，嚴(yan)(yan)格(ge)控制(zhi)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)出(chu)租(zu)(zu)(zu)出(chu)借(jie)和(he)對(dui)外投(tou)資(zi)(zi)(zi)(zi)，未按(an)(an)(an)照規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)履(lv)行(xing)(xing)程序不得(de)將資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)出(chu)租(zu)(zu)(zu)出(chu)借(jie)和(he)對(dui)外投(tou)資(zi)(zi)(zi)(zi)，經批準出(chu)租(zu)(zu)(zu)出(chu)借(jie)的資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)不得(de)轉(zhuan)租(zu)(zu)(zu)轉(zhuan)借(jie)。加(jia)強房(fang)屋資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)、公務(wu)用(yong)(yong)車(che)等(deng)(deng)重(zhong)點資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)(li)(li)(li)，嚴(yan)(yan)格(ge)按(an)(an)(an)照規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)用(yong)(yong)途使(shi)用(yong)(yong)，并落實安全管(guan)理(li)(li)(li)(li)責任，做好日常檢查和(he)維修保(bao)養，確(que)(que)(que)保(bao)安全使(shi)用(yong)(yong)。資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)處(chu)置(zhi)要(yao)遵循公開、公正、公平和(he)競爭(zheng)擇優的原則，嚴(yan)(yan)格(ge)按(an)(an)(an)照規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)履(lv)行(xing)(xing)報(bao)批程序后及(ji)時(shi)進行(xing)(xing)處(chu)置(zhi)，對(dui)于報(bao)廢、報(bao)損(sun)的資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)要(yao)及(ji)時(shi)處(chu)理(li)(li)(li)(li)，并相(xiang)(xiang)應(ying)調整賬(zhang)務(wu)。機構改革等(deng)(deng)涉(she)及(ji)的資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)劃轉(zhuan)應(ying)當及(ji)時(shi)完(wan)成。要(yao)嚴(yan)(yan)格(ge)執行(xing)(xing)國家關于資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)評估(gu)的相(xiang)(xiang)關規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)，做好國有(you)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)(yong)、處(chu)置(zhi)中(zhong)等(deng)(deng)涉(she)及(ji)的資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)評估(gu)工作。要(yao)及(ji)時(shi)收取(qu)各(ge)類國有(you)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)收入(ru)，并按(an)(an)(an)照有(you)關規(gui)(gui)(gui)(gui)(gui)定(ding)(ding)及(ji)時(shi)上(shang)繳國庫或納入(ru)單(dan)位預(yu)算管(guan)理(li)(li)(li)(li)，確(que)(que)(que)保(bao)收入(ru)管(guan)理(li)(li)(li)(li)規(gui)(gui)(gui)(gui)(gui)范有(you)序。

四(si)、推動(dong)資產盤活利用(yong)，提(ti)高資產使用(yong)效益

各單(dan)(dan)位要優化在用(yong)(yong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)管理，最大(da)(da)限度(du)發揮在用(yong)(yong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)使用(yong)(yong)價值，切實做(zuo)到物(wu)盡其(qi)用(yong)(yong)。要及時掌(zhang)握資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)閑(xian)置(zhi)、低效(xiao)運(yun)轉等使用(yong)(yong)情況(kuang)，建立待盤(pan)(pan)(pan)活資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)臺賬(zhang)并(bing)動(dong)態更(geng)新，結合資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)實際(ji)情況(kuang)制(zhi)定盤(pan)(pan)(pan)活方案。對閑(xian)置(zhi)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)，在本單(dan)(dan)位、本部(bu)門內(nei)部(bu)加(jia)強調劑利用(yong)(yong)的(de)基礎上，積極推(tui)進跨部(bu)門、跨地區、跨級次資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)調劑；對低效(xiao)運(yun)轉資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)，在確保資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)安全使用(yong)(yong)的(de)前提下，大(da)(da)力推(tui)動(dong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)共享共用(yong)(yong)，可(ke)以(yi)對提供方給予(yu)合理補償。各級財(cai)政部(bu)門、各主管部(bu)門要加(jia)大(da)(da)統籌協調力度(du)，打通(tong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)盤(pan)(pan)(pan)活通(tong)道(dao)，規范(fan)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)盤(pan)(pan)(pan)活管理，持續推(tui)動(dong)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)盤(pan)(pan)(pan)活工作取得(de)實效(xiao)。嚴(yan)禁借盤(pan)(pan)(pan)活資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)名(ming)義(yi)，對無需處(chu)置(zhi)的(de)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)進行(xing)處(chu)置(zhi)或者虛(xu)假交易，以(yi)變(bian)相虛(xu)增(zeng)財(cai)政收入。

五、用好一(yi)體(ti)化系統，加強資產動態管(guan)理(li)

各(ge)(ge)(ge)主管(guan)部(bu)(bu)(bu)(bu)門、各(ge)(ge)(ge)單位(wei)要(yao)(yao)應用(yong)預算(suan)管(guan)理(li)(li)(li)(li)一體(ti)(ti)化(hua)系統(tong)加強資產(chan)管(guan)理(li)(li)(li)(li)，通過(guo)(guo)預算(suan)管(guan)理(li)(li)(li)(li)一體(ti)(ti)化(hua)系統(tong)辦理(li)(li)(li)(li)資產(chan)配置、使用(yong)、處置等業務(wu)，并(bing)按照要(yao)(yao)求及(ji)時更新相關信息(xi)(xi)，對(dui)資產(chan)管(guan)理(li)(li)(li)(li)各(ge)(ge)(ge)環(huan)節進(jin)行(xing)全(quan)程登記(ji)，推動(dong)實(shi)現資產(chan)全(quan)生命周期精(jing)細化(hua)管(guan)理(li)(li)(li)(li)。各(ge)(ge)(ge)主管(guan)部(bu)(bu)(bu)(bu)門、各(ge)(ge)(ge)單位(wei)要(yao)(yao)及(ji)時將(jiang)閑置、可共享(xiang)或待處置的(de)(de)資產(chan)信息(xi)(xi)上傳預算(suan)管(guan)理(li)(li)(li)(li)一體(ti)(ti)化(hua)系統(tong)，全(quan)面展(zhan)示可調(diao)(diao)劑共享(xiang)資產(chan)信息(xi)(xi)，推動(dong)實(shi)現資產(chan)跨部(bu)(bu)(bu)(bu)門、跨地(di)區、跨級次(ci)調(diao)(diao)劑共享(xiang)。優化(hua)預算(suan)管(guan)理(li)(li)(li)(li)一體(ti)(ti)化(hua)系統(tong)公務(wu)用(yong)車編制(zhi)(zhi)管(guan)理(li)(li)(li)(li)功能(neng)，為編制(zhi)(zhi)新增(zeng)資產(chan)相關預算(suan)提供真實(shi)準確數據。各(ge)(ge)(ge)省(sheng)級財(cai)政部(bu)(bu)(bu)(bu)門應當依托預算(suan)管(guan)理(li)(li)(li)(li)一體(ti)(ti)化(hua)系統(tong)建(jian)(jian)立覆蓋本地(di)區各(ge)(ge)(ge)級單位(wei)的(de)(de)虛擬(ni)公物(wu)倉(cang)(cang)，財(cai)政部(bu)(bu)(bu)(bu)匯總形成覆蓋全(quan)國行(xing)政事業單位(wei)的(de)(de)調(diao)(diao)劑共享(xiang)資產(chan)信息(xi)(xi)數據庫(ku)，推動(dong)供需(xu)雙方調(diao)(diao)劑共享(xiang)信息(xi)(xi)有效銜接。對(dui)于實(shi)體(ti)(ti)公物(wu)倉(cang)(cang)，要(yao)(yao)在科(ke)學論(lun)證(zheng)必要(yao)(yao)性(xing)、測算(suan)建(jian)(jian)設(she)和(he)(he)運營維護成本的(de)(de)基(ji)礎上，征得同(tong)級財(cai)政部(bu)(bu)(bu)(bu)門同(tong)意后設(she)立。要(yao)(yao)堅決防止出(chu)現“運動(dong)式”建(jian)(jian)設(she)實(shi)體(ti)(ti)公物(wu)倉(cang)(cang)的(de)(de)情況(kuang)，避(bi)免(mian)重復建(jian)(jian)設(she)。對(dui)于已(yi)建(jian)(jian)成的(de)(de)實(shi)體(ti)(ti)公物(wu)倉(cang)(cang)，財(cai)政部(bu)(bu)(bu)(bu)門要(yao)(yao)加強監督(du)指導，對(dui)建(jian)(jian)設(she)和(he)(he)運營維護成本過(guo)(guo)高、效果差(cha)的(de)(de)，要(yao)(yao)及(ji)時清理(li)(li)(li)(li)。

六、提高資產(chan)報告(gao)質(zhi)量，全面反映(ying)管理情(qing)況

各(ge)級(ji)財(cai)政(zheng)(zheng)部(bu)門、各(ge)主(zhu)管部(bu)門要(yao)(yao)(yao)高度(du)(du)重視行(xing)政(zheng)(zheng)事(shi)業(ye)性(xing)國有(you)資(zi)(zi)(zi)產(chan)年度(du)(du)報(bao)告(gao)（以下簡(jian)稱資(zi)(zi)(zi)產(chan)年報(bao)）編報(bao)工(gong)作(zuo)，扎(zha)實(shi)(shi)推進(jin)資(zi)(zi)(zi)產(chan)年報(bao)培訓、編制、審核(he)(he)、報(bao)告(gao)等(deng)(deng)各(ge)項工(gong)作(zuo)，全面反映資(zi)(zi)(zi)產(chan)管理(li)情況，切實(shi)(shi)落實(shi)(shi)好國有(you)資(zi)(zi)(zi)產(chan)報(bao)告(gao)制度(du)(du)。各(ge)單位(wei)要(yao)(yao)(yao)按(an)要(yao)(yao)(yao)求應用(yong)預算管理(li)一(yi)體化系統(tong)編報(bao)資(zi)(zi)(zi)產(chan)年報(bao)，確(que)(que)保(bao)(bao)數據真(zhen)實(shi)(shi)、準確(que)(que)、完整(zheng)、安(an)全，并要(yao)(yao)(yao)符(fu)合國家(jia)有(you)關保(bao)(bao)密規定(ding)。各(ge)主(zhu)管部(bu)門和(he)地方財(cai)政(zheng)(zheng)部(bu)門要(yao)(yao)(yao)加大審核(he)(he)力度(du)(du)，建立健全資(zi)(zi)(zi)產(chan)年報(bao)與政(zheng)(zheng)府部(bu)門財(cai)務(wu)(wu)報(bao)告(gao)、行(xing)業(ye)管理(li)部(bu)門數據的比對審核(he)(he)機制，保(bao)(bao)障同口徑數據的銜接；要(yao)(yao)(yao)深入總結主(zhu)要(yao)(yao)(yao)工(gong)作(zuo)舉措(cuo)和(he)取得成效(xiao)，全面反映行(xing)政(zheng)(zheng)事(shi)業(ye)性(xing)國有(you)資(zi)(zi)(zi)產(chan)在推進(jin)改(gai)革、保(bao)(bao)障單位(wei)履職、支持事(shi)業(ye)發展和(he)提供基本公(gong)共服務(wu)(wu)等(deng)(deng)方面的積極作(zuo)用(yong)，梳理(li)分析存在的問(wen)題和(he)原因，有(you)針對性(xing)研究提出(chu)工(gong)作(zuo)思路和(he)解(jie)決辦法。

七、強化監管(guan)跟蹤(zong)問效，推(tui)進監管(guan)精準到位

各(ge)(ge)(ge)級財(cai)(cai)政部(bu)(bu)門、各(ge)(ge)(ge)主(zhu)(zhu)管(guan)(guan)(guan)部(bu)(bu)門在(zai)強化(hua)日常監管(guan)(guan)(guan)的同時(shi)，要(yao)綜(zong)合運用(yong)抽查(cha)、巡查(cha)等多種監督方式，及時(shi)發現并(bing)糾正資產(chan)管(guan)(guan)(guan)理(li)(li)中的違規問(wen)(wen)題(ti)，通過(guo)預算管(guan)(guan)(guan)理(li)(li)一(yi)體化(hua)系(xi)統加強動態管(guan)(guan)(guan)理(li)(li)，逐步實現監管(guan)(guan)(guan)精準及時(shi)。各(ge)(ge)(ge)主(zhu)(zhu)管(guan)(guan)(guan)部(bu)(bu)門、各(ge)(ge)(ge)單位要(yao)嚴格按照資產(chan)管(guan)(guan)(guan)理(li)(li)各(ge)(ge)(ge)項規定，對(dui)資產(chan)管(guan)(guan)(guan)理(li)(li)情況(kuang)進(jin)(jin)行全面梳理(li)(li)和自(zi)查(cha)自(zi)糾，并(bing)對(dui)房屋、土地、車輛(liang)等資產(chan)管(guan)(guan)(guan)理(li)(li)進(jin)(jin)行重(zhong)點檢查(cha)。對(dui)發現的問(wen)(wen)題(ti)，要(yao)限期做好整改工作，并(bing)建立長效機制，實施(shi)跟蹤問(wen)(wen)效。各(ge)(ge)(ge)級財(cai)(cai)政部(bu)(bu)門、各(ge)(ge)(ge)主(zhu)(zhu)管(guan)(guan)(guan)部(bu)(bu)門要(yao)將資產(chan)基礎管(guan)(guan)(guan)理(li)(li)和配置、使用(yong)、處(chu)置、收入管(guan)(guan)(guan)理(li)(li)等全過(guo)程管(guan)(guan)(guan)理(li)(li)納入國有資產(chan)績效管(guan)(guan)(guan)理(li)(li)范圍，推(tui)動資產(chan)管(guan)(guan)(guan)理(li)(li)制度全面貫徹(che)執行，進(jin)(jin)一(yi)步提升資產(chan)管(guan)(guan)(guan)理(li)(li)水(shui)平。