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北京市财政局 市档案局


北京市会计档案管理办法实施细则
北京市财政局 市档案局


序
为了加强会计档案的管理，根据《中华人民共和国会计法》和财政部、国家档案局制发的《会计档案管理办法》，结合我市实际情况，特制定本细则。

第一章 管理原则
第一条 会计档案是各机关、团体、企事业单位和建设单位（以下简称各单位）在经济活动中形成的、记录和反映经济业务的重要史料和证据。它既是本单位档案的一部分，也是国家全部档案的重要组成部分，原则上应由本单位的档案部门实行集中统一管理。
第二条 各单位必须加强对会计档案工作的领导，要把会计档案管理工作作为一项长期的工作任务。各单位会计档案工作的日常领导应由办公室主任或会计部门负责人负责。各单位要根据本细则建立会计档案管理制度。
第三条 各单位所形成的会计档案，由各单位的财务会计部门负责整理立卷，一般不交主管部门集中管理。按规定将应归档的会计档案向本单位档案部门归档。档案部门必须按期接收，对整理不合乎要求的会计档案，不予接收。
各单位的会计档案，在会计年度终了后，可在本单位财务会计部门保管1至5年，（但每年先向档案部门移交案卷目录一份）期满后，半年内移交档案部门。
没有设立档案部门的单位，会计档案暂由财务会计部门统一保管。
各单位的财务会计部门要设专人负责会计档案的收集、整理、保管和提供利用工作，人员要保持相对稳定，如有变动，必须办好交接手续。
第四条 各区、县，市属各局（总公司）的会计档案工作，由同级财政部门和档案管理部门共同进行业务指导、检查和监督。各级主管部门负责对各直属单位会计档案工作的指导、检查和监督。

第二章 归档范围
第五条 会计档案包括会计凭证、会计帐簿和会计报表以及其它会计核算资料。
第六条 会计档案归档范围的具体内容，按照财政部、国家档案局《会计档案管理办法》附件中的“档案名称”执行。各单位会计档案的具体名称，如果同附件中的“档案名称”不相符，可比照类似名称办理。
第七条 各单位财务会计部门经办的有关财务会计工作的方针、政策、制度、预算、计划、工作总结、报告及建设银行对建设单位决算的批复等文件材料，不属于会计档案范围，应按照文书档案管理办法办理。
第八条 1986年以前的年度决算已存入文书档案的，不再变动。1986年以后的年度决算一律存入会计档案。

第三章 整理立卷
第九条 会计档案的分类：会计档案的分类要从本单位会计档案的实际出发，按照会计档案的形成规律和特点，选用以下方法：
1、会计年度－－名称分类法。即：把一个会计年度内形成的会计档案，分为凭证、帐簿、报表等类，然后分别组成若干保管单位（卷）。
2、会计年度－－机构分类法。即：把一个会计年度内形成的会计档案先按机构分开，然后在每个机构内再按不同的名称分别组成保管单位。此分类，一般适用于各级财政、税务、建设银行等单位。
分类方法选定后，要固定使用一种方法，以保持其一贯性，以便保管和利用。
第十条 会计档案的立卷方法：
1、会计凭证。会计凭证一般按月立卷。会计人员根据凭证登记帐簿后，应将各种记帐凭证按时间和原始凭证号顺序组卷。每本为一卷。装订前要剔除金属物，编写页号。记帐凭证附件，做到整齐、结实、美观。要填写好凭证封面和脊背（注明单位名称、年度、月份和起止日期，凭证
种类、起止号码），并在封面与脊背的接封处，加盖财务专用章和装订人的印章。
2、会计帐簿。会计帐簿按年度立卷。在会计年度终了，进行整理立卷。帐簿一般都有固定格式和明确分类，立卷时要按帐簿的种类进行，一本帐簿为一卷。订本帐簿应保持原来面目；活页帐簿应撤出空白帐页，编写页号，装订成册。每本帐簿要加贴封面。
3、会计报表。会计报表按年度立卷。立卷时，要区分不同的保管期限，年度报表要与季度、月份报表分别组卷。本单位的报表与下属单位上报的表，可根据保管期限的异同，分别装订或合订成卷。每卷均需编有页号和加装封面。
其它单独核算的各种会计档案（如工会会计，食堂会计，基建会计等）可参照上述方法进行整理。
第十一条 会计档案的排列编号：
会计档案案卷的排列可采取年度－－类别，或类别－－年度，然后按保管期限长短排列。期限长的排在前头，期限短的排在后头。（如1985年度－－报表类：永久，25年，15年……。报表类－－1985年度：永久，25年，15年……）。
会计档案的编号要合理，便于管理和查找。可根据排列的方法选用一个年度编一个流水号或按类别各编一个流水号的方法。
第十二条 会计档案要填写案卷目录（附件1），作为基本的检索工具和统计工具。
第十三条 档案部门接收的会计档案，原则上应当保持原卷册的封装，个别需要拆封重新整理的，应会同财务会计部门和经办人共同拆封整理，以分清责任。

第四章 鉴定销毁
第十四条 会计档案的保管期限分为永久、定期两类，原则上按《会计档案管理办法》三个附件的规定执行。如有特殊需要，可适当延长保管期限。
各种会计档案的保管期限，从会计年度终了后的第一天算起。
第十五条 会计档案保管期满需要销毁时，由本单位档案部门提出销毁意见，会同财务会计部门共同鉴定后，编造会计档案销毁清册（附件2－1）。机关、团体、事业单位的报本单位领导批准后销毁。企业单位的经本单位领导审查，报请上级主管部门批准后销毁。各级主管部门（企
业）的要经同级财政部门审查批准后销毁。确有保管价值的，需再延长保管期限的可以延长。
第十六条 在销毁会计档案时，对于其中未了结的债权债务的原始凭证以及认为有重要参考价值的原始凭证，均应单独抽出，另行立卷，直至保管到确无保存价值时再销毁。
第十七条 各单位在销毁会计档案时，应由档案部门和财务部门派员监销。集体所有制单位的必须有同级主管部门派员监销；各级主管部门销毁会计档案时，应有同级财政部门，审计部门派员监销；各级财政部门销毁会计档案时，由同级审计部门派员监销。
第十八条 监销人员在销毁会计档案以前，应当认真清点核对。销毁后，在销毁清册审批表（附件2－2）上签名盖章，并将监销情况报告本单位领导。

第五章 保管利用
第十九条 各单位对会计档案必须做到科学管理，系统排列，存放有序，并要编制案卷目录和必要的检索工具，以便于查找、利用。
第二十条 档案部门对接收的会计档案与文书档案必须分别保管。财务会计部门自行保管的会计档案，必须设有专库或专柜，不得随意堆放。
第二十一条 档案柜和档案库房要做到防光、防火、防盗、防虫蛀、防潮湿。要严格执行安全和保密制度，并定期检查。严防会计档案涂改、毁损、散失和泄密，发现问题及时报告领导。
第二十二条 各单位要充分发挥会计档案的作用，积极提供会计档案为经济管理服务。调阅会计档案应履行登记手续（附件3）。外单位查阅档案需持介绍信，经借阅单位办公室主任或会计部门负责人批准。档案原件不能借出，如特殊需要，须报上级主管部门批准，并办理借阅手续。

查阅者不得私自对档案勾、划，不准拆散原卷册，更不能抽换。
各单位应制定调阅会计档案的制度，并严格执行。
第二十三条 撤销、合并单位的会计档案和建设项目的会计档案，应同单位的全部档案一并移交给上级指定的单位，并要按照规定编制移交清册，严格办理交接手续。
第二十四条 市级以上机关永久保存的会计档案，县直属单位保管期限在25年以上的会计档案，连同案卷目录（一式二份）和有关的检索工具、参考资料一并按《机关档案工作条例》规定的年限，向有关的档案馆移交。

第六章 附 则
第二十五条 本实施细则适用于我市各级财政机关的总预算会计；各级机关、团体和事业单位的预算会计；各级税务机关的税收会计；建设银行会计；国营、集体企事业单位会计和建设单位会计。
第二十六条 本实施细则从1987年1月起执行。以往有关文件和各单位制定的有关会计档案办法与本细则不符的，一律以本细则为准。在执行本细则过程中遇到的一些问题，由市财政局和市档案局负责解释。



1987年1月15日
中国银行业监督管理委员会




China Banking Regulatory Commission No. 4 Order
Upon the approval of the State Council, the Administrative Rules Governing the Auto Financing Company is now promulgated by the China Banking Regulatory Commission.





Chairman Liu Mingkang

October 3, 2003





Administrative Rules Governing the Auto Financing Company
Chapter I General Provisions
Article 1 The Administrative Rules Governing the Auto Financing Company (hereinafter referred to as the Rules) is stipulated in accordance with relevant laws and regulations to serve the need of developing auto financing business and regulating the business activities of the non-bank financial institutions engaging in auto financing business.



Article 2 Auto financing companies referred to in the Rules are defined as non-bank financial legal entities charted by the China Banking Regulatory Commission in compliance with relevant laws, regulations and the Rules to provide loans for auto buyers and dealers in the mainland of China.



Article 3 Auto financing companies are supervised and regulated by the China Banking Regulatory Commission.



Chapter II Incorporation, Change and Termination


Article 4 The establishment of an auto financing company shall be subject to the approval of the China Banking Regulatory Commission.



Without the approval of the China Banking Regulatory Commission, no individual or entity shall be allowed to establish an auto financing company, or engage in auto financing business, or include in the name of a company such names as “auto financing” or “auto loan” that indicate the company’s engagement in auto financing business



Article 5 An investor of an auto financing company shall satisfy following requirements:

(a) It shall be a corporate legal entity incorporated in and outside China.

If the investor is a non-financial entity, its total assets of the previous year shall be no less than RMB4 billion yuan or an equivalent amount in convertible currencies; its annual business revenue of the previous year shall be no less than RMB2 billion yuan or an equivalent amount in convertible currencies.

If the investor is a non-bank financial institution, its registered capital shall be no less than RMB300 million yuan or an equivalent amount in convertible currencies;

(b) It shall have sound business performance and remain profitable for the last three consecutive years;

(c) It shall comply with the laws of the countries where it is incorporated and shall have a clean record;

(d) In case of the largest investor, it shall be an auto enterprise or a non-bank financial institution.

The auto enterprise refers to an enterprise that manufactures and sells the whole unit of an automobile.

The largest investor refers to the investor with the largest share of capital and its capital contribution accounting for no less than 30 percent of the total equity of the auto financing company;

(e) It shall not invest in more than one auto financing company; and

(f) It shall satisfy other prudential supervisory requirements set forth by the China Banking Regulatory Commission.



Article 6 An auto financing company shall satisfy the following conditions in order to be incorporated:

a) the minimum amount of registered capital required by the Rules;

b) Articles of Association that complies with relevant laws including the Company Law of the People’s Republic of China and the Rules;

c) senior management familiar with auto financing and other related business;

d) a sound organizational structure, management and risk control systems;

e) proper business premises, safety measures and other facilities for business operations; and

f) other conditions set out by the China Banking Regulatory Commission.



Article 7 The minimum registered capital of an auto financing company shall be no less than RMB500 million yuan or an equivalent amount in convertible currencies. Registered capital shall be paid-in capital.



The China Banking Regulatory Commission shall have the power to adjust the minimum registered capital of an auto financing company in line with the developments of auto financing business and the prudential requirements, but the adjusted floor shall not be lower than the amount provided in this Article.



Article 8 The establishment of an auto financing company shall cover two stages, i.e. the preparation stage and the business commencement stage. The Chinese text of all application documents for the preparation and the business commencement stages shall prevail.



Article 9 To apply for the preparation of a prospective auto financing company, the largest investor of the company shall act as the applicant and submit the following documents to the China Banking Regulatory Commission:

(a) an application letter, including the auto financing company’s name, location of incorporation, registered capital, business scope and investors’ names and amounts of investment, etc.;

(b) a feasibility study on establishing the auto financing company, including a market analysis, a business plan, the organizational structure, an assessment of the company’s risk control capability, the proforma balance sheet and profits in the following three years after the business commencement;

(c) an Articles of Association of the auto financing company (a draft note);

(d) basic information of each investor of the auto financing company, including name, legal representative, location of incorporation, a photocopy of the business license and a summary of business performance, etc.;

(e) the investor’s balance sheet, profit and loss statement and cash flow statement for the latest three years audited by qualified auditing firms;

(f) name and resume of the person in charge of the preparation; and

(g) other documents required by the China Banking Regulatory Commission.



If the applicant is a foreign non-bank financial institution, it shall submit the consent of its home country supervisory authority in writing. If the applicant is a non-financial entity, it shall submit the credit rating report of the previous year by a rating agency.



Article 10 The China Banking Regulatory Commission, upon receiving a complete set of application documents for the preparation of an auto financing company, shall provide its decision of approval or denial in writing within six months.



Article 11 The applicant shall, upon receiving the approval letter from the China Banking Regulatory Commission, complete the preparation within six months. If the applicant has justification for prolonging the preparation stage beyond the prescribed period, it shall submit a written application to the China Banking Regulatory Commission before the original deadline falls due, and may extend the preparation stage for up to three months subject to the approval.



If the applicant fails to apply for business commencement upon the completion of the preparation stage or the extended preparation stage, the original approval document for the preparation shall become void automatically.



During the preparation stage, the applicant shall not conduct any auto financing business.



Article 12 The applicant shall, before the deadline of the preparation stage or the extended preparation stage, apply for business commencement to the China Banking Regulatory Commission with the following attachments:



(a) a report on completion of the preparation and an application letter for business commencement;

(b) a certification of paid-in capital issued by a qualified Chinese certifying agency, and a registration certificate issued by the State Administration of Industry and Commerce;

(c) articles of Association of the auto financing company;

(d) names and detailed resumes of proposed senior managerial personnel;

(e) name and capital contribution of each shareholder;

(f) proposed business rules and procedures and internal controls;

(g) verification documents on business premises and other business-related facilities issued by relevant authorities; and

(h) other documents required by the China Banking Regulatory Commission.



Article 13 The China Banking Regulatory Commission, upon receiving a complete set of business commencement application documents, shall provide its decision of approval or denial of the application within three months. If the application is approved, the applicant shall receive a written approval letter attached with a license to conduct financial business with the prescribed business scope. If the application is denied, the applicant shall receive a written notice in which reasons for denial are provided.



The applicant shall, before commencing operations, register with the State Administration of Industry and Commerce with the presentation of the license to conduct financial business, and receive a corporate legal entity business License.



The China Banking Regulatory Commission shall revoke the license to conduct financial business and issue a public notice of the revocation if the auto financing company, after receiving the business license, fails without justification to open business within three months, or, without approval, stops operation for six consecutive months after business commencement.



Article 14 An auto financing company shall not set up any branch or subsidiary.



Article 15 The appointment of the senior managerial personnel of an auto financing company shall be either subject to the qualification review by the China Banking Regulatory Commission or filed with the China Banking Regulatory Commission for record.



The chairman of the board of directors, general manager and deputy general manager, executive directors, and chief financial officer of an auto financing company are subject to the qualification view by the China Banking Regulatory Commission. The qualifications of these senior managerial personnel and procedures relating to qualification review and filing for record shall be issued separately.



Article 16 An auto financing company, in case of any of the following changes, shall seek the approval of the China Banking Regulatory Commission:

(a) change of company name;

(b) change of registered capital;

(c) change of business premises;

(d) change of business scope;

(e) change of organizational structure;

(f) change of equity structure;

(g) revision of Articles of Association;

(h) change of senior managerial personnel;

(i) merger or split; and

(j) other changes that require the approval of the China Banking Regulatory Commission.



Article 17 The liquidation of an auto financing company whose operation is terminated because of dissolution, closure or bankruptcy, shall be carried out in compliance with relevant laws and regulations.



Chapter III Business Scope and Supervision


Article 18 An auto financing company may conduct all or part of the following lines of Renminbi business with the approval of the China Banking Regulatory Commission:

(a) taking deposits with maturity of no less than three months from its shareholders in the mainland of China;

(b) extending loans for auto purchase;

(c) extending loans to auto dealers for purpose of purchasing automobiles or facilities for operations (including the show-room construction, purchase of spare parts and equipment repairs);

(d) transferring and selling auto loan receivables;

(e) borrowing from financial institutions;

(f) providing guarantee for auto purchase financing;

(g) agency business relating to auto purchase financing; and

(h) other loan business approved by The China Banking Regulatory Commission.



Article 19 An auto financing company, in case of extending loans to a natural person for auto purchase, shall observe relevant rules governing the auto loans to individual buyers promulgated by the relative supervisory authority. In case of extending auto loans to a legal entity or other organizations, an auto financing company shall observe relevant rules set out by General Provisions of Loans and other regulations.



Article 20 An auto financing company, without the approval of relevant regulatory authorities, shall not issue bonds or borrow funds from overseas. When an auto financing company’s establishment and business operations involve currency exchange, outward repatriation of profits, provision of auto loans for non-residents, capital management or other business transactions relating to foreign exchange administration, the company shall be subject to relevant regulations to be jointly issued by relative regulatory authorities and the State Administration of Foreign Exchange.



Article 21 An auto financing company shall meet the requirement on the capital to risk assets ratio, and the capital adequacy ratio shall not be less than ten percent. The China Banking Regulatory Commission may increase the minimum requirement of capital adequacy ratio of an individual company in line with the company’s risk profile and risk management capability. Other requirements on risk control and management relating to various kinds of assets shall be issued separately by the China Banking Regulatory Commission.



Article 22 An auto financing company shall adopt relevant accounting rules for financial institutions.



Article 23 An auto financing company shall compile in required format and submit to the China Banking Regulatory Commission the balance sheet, the profit and loss Statement, the cash flow statement and other statements required by the China Banking Regulatory Commission, and submit the financial statements of the previous year within three months after the end of each accounting year.



An auto financing company shall not provide false financial statements, or statements in which important facts are concealed.



Article 24 An auto financing company shall establish and improve various business management systems and internal controls in line with Guidelines on Strengthening Internal Controls of Commercial Banks issued by the People’s Bank of China, and report the systems to the China Banking Regulatory Commission before their implementation.



Article 25 An auto financing company shall accept the on-site examination and the off-site surveillance by the China Banking Regulatory Commission.



Article 26 The China Banking Regulatory Commission may call the legal representatives or other senior managerial personnel of an auto financing company for inquiries into problems discovered during regular examinations, and demand the company to correct within a prescribed time frame.



Article 27 An auto financing company shall establish a system of external audit on a regular basis and submit to the China Banking Regulatory Commission annual auditor’s report signed by the company’s legal representative within six months after the end of each accounting year.



Article 28 An auto financing company, in case of encountering payment difficulties or other emergencies, shall take remedial actions, and promptly report to the China Banking Regulatory Commission.



Article 29 The China Banking Regulatory Commission shall demand remedial actions by an auto financing company in case of the following circumstances:

(a) The company suffers from a loss in the current year of above 50 percent of the registered capital or losses in the last three consecutive years of above 10 percent of the registered capital;

(b) The company is in payment difficulties; and

(c) The company faces other major operational risks that the China Banking Regulatory Commission deems necessary to issue an order for corrective actions.



Article 30 The China Banking Regulatory Commission, after issuing an order for corrective actions to an auto financing company, may take the following enforcement actions:

(a) demanding or prohibiting the change of the company’s senior managerial personnel;

(b) suspending part of the company’s business or prohibiting the company’s engagement in new business lines;

(c) demanding an increase of the company’s capital within a prescribed time frame;

(d) demanding the company to change its equity structure or implement other forms of restructuring;

(e) prohibiting the dividend distribution; and

(f) other enforcement actions that the China Banking Regulatory Commission deems necessary.



Article 31 An auto financing company, when receiving an order for remedial actions, shall not resume normal business operations until the following conditions are met and are approved by the China Banking Regulatory Commission:

(a) Solvency is restored;

(b) Losses are covered; and

(c) Major operational risks are addressed.



Article 32 The maximum time limit that an auto financing company is allowed for corrective actions shall not exceed one year. If the company fails to meet the objectives of remedial actions within the prescribed time limit, its operation shall be terminated in accordance with relevant laws and regulations.



Article 33 Auto financing companies may establish a trade association for self-regulation purposes. The activities of the trade association are subject to the guidance and oversight of the China Banking Regulatory Commission.



Chapter IV Legal Liabilities


Article 34 Any establishment of an auto financing company or any auto financing business without the approval of the China Banking Regulatory Commission shall be banned. If the case constitutes a crime, criminal liabilities shall be investigated. If the case dose not constitute a crime, the China Banking Regulatory Commission shall confiscate the illegal earnings and impose a fine between one to five times the illegal earnings. If no illegal earnings are involved, the China Banking Regulatory Commission shall issue an order for remedial actions and impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan.



Article 35 The China Banking Regulatory Commission shall demand correction and impose a fine of RMB1000 yuan if a company, without the approval of the China Banking Regulatory Commission, includes in its name such words as “auto finance”, “auto loan”, etc. that indicate the company’s engagement in auto financing business.



Article 36 In case of an auto financing company being found to engage in business activities beyond its prescribed business scope, the China Banking Regulatory Commission shall issue a warning against the company, confiscate the illegal earnings and impose a fine in a range of one to five times the illegal earnings. If no illegal earnings are involved, the China Banking Regulatory Commission imposes a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.



Article 37 In case of an auto financing company being found in violation of relevant provisions of the Rules to provide false financial statements or statements in which important facts are concealed, the China Banking Regulatory Commission shall issue a warning against the company, and impose a fine of no less than RMB100,000 yuan and no more than RMB500,000 yuan. If the case constitutes a crime, the criminal liabilities shall be investigated.



Article 38 In case of an auto financing company being found in violation of relevant provisions of the Rules to reject or impede the examinations and oversight by the supervisor, the China Banking Regulatory Commission shall issue a warning against the company, and impose a fine of no less than RMB10,000 yuan and no more than RMB30,000 yuan.



Article 39 An auto financing company, in case of being found in violation of the Rules, shall be punished in accordance with the provisions of Article 34 to Article 38. If the violation is a serious one, the China Banking Regulatory Commission may ban the company’s senior managerial personnel from holding senior management position for one to ten years, or in some particular case, for life.



Article 40 An auto financing company, in case of being found in violation of other Chinese laws and regulations, shall be subject to enforcement actions by relevant regulatory authorities.



Chapter V Supplementary Provisions


Article 41 The Rules is applicable to all auto financing companies incorporated in the mainland of China funded by investors from Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan province.



Article 42 The Rules enters into effect on October 3, 2003, and the power of the interpretation rests with the China Banking Regulatory Commission.