国有资产管理局


资产评估执业人员自律守则
1995年4月12日，国家国有资产管理局

第一章 总 则
第一条 为了使资产评估执业人员更好地履行职责，坚持资产评估的客观公正性，保证资产评估质量，根据《中国资产评估协会章程》，制定资产评估执业人员自律守则。
第二条 资产评估执业人员自律守则，是指资产评估执业人员在资产评估业务活动中应当遵循的行为规范。
资产评估执业人员，是指专职在一家资产评估机构从事资产评估业务的人员。
资产评估机构，是指获得中央或省级国有资产管理行政主管部门授予资产评估资格证书的社会公正性中介机构。
第三条 本守则对资产评估执业人员和协助执行资产评估业务的其它人员具有同等约束力。

第二章 基本要求
第四条 资产评估执业人员在执行业务中应严格遵守国家有关法律、法规，执行国家有关政策，坚持独立、客观、公正的原则。
第五条 资产评估执业人员在承接业务、评估操作和评估报告形成过程中，不受其它任何单位和个人的干预和影响。
第六条 资产评估执业人员在资料收集、调查、判断和意见表达时应当实事求是，不以主观好恶或个人偏见行事，不允许因成见或偏见影响评估结果的客观性。
第七条 资产评估执业人员在执行业务过程中，应诚实、正直、公平，不偏不倚地对待评估业务中有关各方，不以牺牲一方利益为条件而使另一方受益。
第八条 资产评估执业人员与委托单位存在以下利害关系时，应向所在的评估机构声明并实行回避：
1、曾在委托单位任职，离职后未满两年的；
2、持有委托单位股票、债券或在委托单位有其它经济利益的；
3、与委托单位的负责人和主管人员、董事或委托事项的当事人有近亲关系的；
4、其它为保持独立性而应回避的事项。
第九条 资产评估执业人员要廉洁自律，不得利用执业之便，谋取私利。
1、资产评估执业人员不得利用自己的身份、地位和执业中所掌握的委托单位的资料和情况为自己或所在的评估机构谋取私利。
2、不得以任何方式从委托单位接受或向委托单位索取贿赂和其它好处。
3、不得为了给本人或所在评估机构谋取不正当利益而接受委托单位的不合理要求，抬高或压低评估价值，出具不真实的评估报告。
第十条 资产评估执业人员对管理部门要求填报的情况，应如实填报，不得弄虚作假。

第三章 执业能力和执业规则
第十一条 资产评估执业人员应具备资产评估及相关专业知识和资产评估实践经验，并应按规定接受继续，教育，充实和更新业务知识，提高评估技能。
协助执行资产评估业务的其他人员也应具有一定的评估专业知识。
第十二条 资产评估执业人员应熟悉和掌握国家有关政策和法规、行业管理制度及有关技术标准，注意收集与资产评估有关的业务信息，以提供完善服务。
第十三条 资产评估执业人员在执行业务时，应严肃认真，采用恰当科学的评估方法，按照法定的评估程序，完成承接的资产评估业务，履行资产评估协议书中规定的各项职责。
第十四条 资产评估执业人员对资产评估结果和撰写的评估报告书必须提供可靠、充实的依据，财产核实、实地勘查、技术鉴定、评定估算等评估过程均应形成文字工作底稿，采用的数据信息资料均应注明来源渠道。
第十五条 资产评估执业人员不得利用广告、新闻等手段做夸张、虚假以及容易引起误解的宣传。
资产评估执业人员在本行业中应团结合作，不得以不正当手段损害同行的专业信誉。
第十六条 资产评估机构与委托单位在承接和委托业务上，应实行双向选择。资产评估执业人员应以良好的服务质量赢得客户，而不得以任何方式限制、利诱或干预委托单位对资产评估机构的选择，也不得采取回扣、提成、压价竞争和抬高自己贬低他人等不正当手段招揽业务。
第十七条 资产评估执业人员承接业务，均应由所在，评估机构统一受理。不得以个人名义接受委托，承办业务。
第十八条 资产评估执业人员不得允许其他人用本人名义接受委托，承办业务，也不得为其他人的评估结果签字盖章。
第十九条 资产评估执业人员有权要求委托单位提供执行评估业务所需的资料。由于委托单位不提供资料或提供资料不全面、不真实，造成评估结果失实的，资产评估执业人员不承担相应责任。
第二十条 资产评估执业人员对于委托单位提供的数据资料和评估结果，应当严格保守秘密，除非得到委托单位的书面允许或依法律、法规要求公布的，不得将任何资料和情况提供或泄露给第三者。
第二十一条 协助执行资产评估业务的其他人员对所接受的评估工作向其协助执行业务的资产评估机构承担相应责任。

第四章 附 则
第二十二条 资产评估执业人员违反本守则，由中国资产评估协会视其情节轻重，给予警告、通报批评、暂停执业直至取消执业资格等处罚。触犯法律的，依有关法律追究责任。
第二十三条 中国资产评估协会会同有关部门负责监督检查本守则执行情况。
第二十四条 本守则由中国资产评估协会负责解释。
第二十五条 本守则自发布之日起执行。


国务院办公厅


国务院办公厅转发国家旅游局关于进一步清理整顿旅行社意见的通知(附英文)
国务院办公厅



国家旅游局《关于进一步清理整顿旅行社的意见》已经国务院批准，现转发给你们，请遵照执行。

关于进一步清理整顿旅行社的意见
为了促进我国旅游业的健康发展，根据中共中央、国务院关于清理整顿公司的决定，现对进一步清理整顿旅行社（旅游公司或其他同类性质的组织，下同）提出如下意见：
一、各地方、各部门对本地区、本部门所属的旅行社都要认真进行清理整顿。清理整顿的重点是经营国际旅游业务的一、二类旅行社，以及未经批准擅自从事对外招徕业务的旅行社，撤并一批不符合经营条件的旅行社，切实解决多头对外、削价竞争、服务质量差的问题。
二、有下列情况之一的旅行社予以撤并：
（一）实际注册资金、从业人员、经营场地、组织机构等不具备《旅行社管理暂行条例》及《旅行社管理暂行条例施行办法》规定的类别条件而开办的旅行社。
（二）自《旅行社管理暂行条例施行办法》公布实施后，到1990年3月底，累计未能达到规定的年接待量和创汇额的一类旅行社。
（三）有削价竞争、逃汇套汇、倒卖外汇等严重违法经营行为的旅行社。
（四）长期经营不善，管理混乱，内部规章制度不健全，资不抵债的旅行社。
（五）服务质量差，屡遭游客投诉，陪同导游等从业人员索要小费、私收回扣严重，或其他屡次发生有损国格行为，造成恶劣影响的旅行社。
（六）对国外旅行商拖欠的旅行费用长期不能收回，1988年以后又欠新债，造成严重经济损失的旅行社。
（七）已被撤并的旅行社总社原下属分支旅行社。
（八）饭店（宾馆）开办的旅行社。
（九）未经国家旅游局批准，各地方、各部门在国外及港澳地区开设的旅行社（包括旅游办事机构）。
确定撤销的旅行社，其主管部门要根据国家有关规定，成立清算组织，清理债权债务，处理好善后事宜。
三、清理整顿旅行社的工作在今年第三季度结束。各地方、各部门的旅行社撤并留方案由国家旅游局审批，并报全国清理整顿公司领导小组备案。确定保留的旅行社，应凭国家旅游局的批准文件，重新申请、依法办理登记注册手续。为了防止一、二类旅行社过多过滥，从1990年起
，两年内不审批成立新的一、二类旅行社。已经国家旅游局或省、自治区、直辖市旅游局批准成立，尚未在工商行政管理部门登记注册的旅行社，原批准文件无效。
四、清理整顿旅行社，要认真贯彻深化改革的方针，进一步理顺旅行社的管理体制。旅行社必须在人、财、物等方面与党政部门、事业单位、人民团体脱钩，成为独立核算、自负盈亏、依法经营的经济实体。旅行社的业务由旅游行政管理部门归口管理。
五、清理整顿旅行社要与建立健全规章制度结合起来，进一步加强旅行社的管理。
（一）为了维护国家利益，制止旅行社相互削价竞争，各旅行社必须严格执行国家旅游局和国家物价局统一规定的价格标准、计价细则和优惠办法。
（二）1990年，国家审计机关将对一、二类旅行社的财务收支情况及其经营活动进行行业审计。国家旅游局和各省、自治区、直辖市旅游局将与同级物价部门，对一、二类旅行社经营情况、外销价格情况进行定期检查。
（三）根据国家外汇管理局和国家旅游局《旅游外汇管理暂行办法》的规定，未经旅游主管部门批准，擅自从事国际旅游业务的单位、企业所收外汇一律结汇，不予留成。

（四）有签证通知权的旅游主管部门，必须严格按照外交部、国家旅游局的规定核发签证通知。不得为其他单位和无对外招徕权的旅行社代发签证通知。严重违反规定的，取消其签证通知权。

CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THEAPPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISMADMINISTRATION CONCERNING THE FURTHER CHECKING-UP AND RECTIFICATION OFTOURIST AGENCIES

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THE
APPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISM
ADMINISTRATION CONCERNING THE FURTHER CHECKING-UP AND RECTIFICATION OF
TOURIST AGENCIES
(April 10, 1990)
The report, "Suggestions Concerning Further Checking-up and Rectification
of Tourist Agencies", submitted by the National Tourism Administration,
has been approved by the State Council; and now the report is hereby
transmitted to you for implementation.

SUGGESTIONS CONCERNING FURTHER CHECKING-UP AND RECTIFICATION OF TOURIST
AGENCIES
In order to promote the sound development of tourist industry in our
country, and in accordance with the decision of the Central Committee of
the Communist Party of China and the State Council concerning the
checking-up and rectification of companies, our suggestions are hereby
advanced on the further checking-up and rectification of tourist agencies
(including tourist companies and other similar organizations; the same
below):
1. Various localities and departments shall carry out conscientiously the
checking-up and rectification on the tourist agencies that are under their
jurisdiction. The emphasis of the checking-up and rectification shall be
placed on the tourist agencies of Categories 1 and 2 that handle
international tourist business operations, and also on those tourist
agencies that are engaged, without permission, in soliciting tourists from
abroad. Those tourist agencies that do not possess the prerequisites as
prescribed for tourist business operations shall be abolished or merged,
and the problems concerning multilateral connections with overseas
business parties, the reduction of tourist prices for competition, and
poor-quality tourist services shall be earnestly dealt with.

2. A tourist agency that comes under one of the following circumstances
shall be abolished or merged with other tourist agencies.
(1) Tourist agencies which are in operation, but do not possess the
prerequisites of a certain category as prescribed in "Interim Regulations
on the Administration of Tourist Agencies" and "Rules for the
Implementation of the Interim Regulations on the Administration of Tourist
Agencies" in terms of the actual registered capital, employed personnel;
site for business operations, and organizational setups.
(2) Tourist agencies of Category 1 which, from the date "Rules for the
Implementation of the Interim Regulations on the Administration of Tourist
Agencies" are promulgated for implementation to the end of March, 1990,
have not reached the prescribed annual accumulative total of tourists
received and the amount of foreign exchange earned.
(3) Tourist agencies which have been engaged in such serious illegal
business activities as reducing tourist prices for competition, evading
foreign exchange regulations and practising arbitrage, procuring foreign
exchange by illegal means, and reselling foreign exchange for a profit.
(4) Tourist agencies with inefficient business operations, poor
management, unsound internal rules and regulations, and insufficient
earnings for repaying debts.
(5) Tourist agencies whose services are so poor that they have incurred
frequent complaints from tourists; whose tourist guides and other employed
personnel have been presumptuous in seeking and accepting tips and
commission, or whose ill conduct has frequently brought damage to the
reputation of our country and has thus created very bad influence.
(6) Tourist agencies which are unable to recover the travelling expenses
owed for a long period of time by foreign tourist agents, and have, since
1988, new debts added to old ones, thus suffering heavy economic losses.
(7) The branch offices of a tourist agency, the head office of which has
been abolished or merged.
(8) Tourist agencies set up and run by hotels (or guest houses).
(9) Tourist agencies (including their business offices) that have been
established in foreign countries or in the regions of Hong Kong and Macao
by various localities or departments without the approval of the National
Tourism Administration. With respect to those tourist agencies which are
to be abolished according to the pertinent decisions, the competent
authorities over them shall, in accordance with the pertinent provisions,
set up a liquidation organization to check up and settle the creditors'
financial claims and to liquidate liabilities, and to attend to the
winding-up business.

3. The task of the checking-up and rectification of the existing tourist
agencies shall be completed by the end of the third quarter of this year.
Various localities and departments shall have to submit their plans for
the abolition, merging, or retention of tourist agencies to the National
Tourism Administration for examination and approval, and also to the
National Leading Group of Checking-up and Rectifying Companies for the
record. Those tourist agencies that have been retained shall, by
presenting the document of approval issued by the National Tourism
Administration, apply anew for their re-establishment, and go through the
registration procedures in accordance with the law. In order to prevent
the setting up of an excessive number of tourist agencies of Categories 1
and 2, within 2 years beginning from 1990, no applications for the
establishment of new tourist agencies of Categories 1 and 2 shall be
examined and approved. With respect to those tourist agencies the
applications for the establishment of which have already been approved by
the National Tourism Administration or by the tourism bureaus of the
provinces, autonomous regions, or municipalities directly under the
Central Government but which have not yet gone through the registration
procedures with the administrative departments for industry and commerce,
the original document of approval shall be declared invalid.
4. In the course of the checking-up and rectification of tourist agencies,
it shall be imperative to implement the policy of deepening the reforms,
and further streamline the administration of tourist agencies. Tourist
agencies shall separate themselves in such respects as working personnel,
financial matters, and assets and materials from Party and government
organs, institutions, and public organizations, and establish themselves
as economic entities, which shall have independent business accounting,
assume sole responsibility for their profits and losses, and conduct their
business operations according to law. The business operations of tourist
agencies shall be placed under the administration of the administrative
department for tourism.

5. The checking-up and rectification of tourist agencies shall be carried
out in close link with the establishment and improvement of the relevant
rules and regulations and administrative systems, so as to further
strengthen the administration of tourist agencies.
(1) In order to protect the State interests and to check the competition
between various tourist agencies by reduction of tourist prices, all
tourist agencies must strictly implement the unified stipulation on price
standard, rules for the calculation of prices, and the measures for
preferential treatment, as formulated by the National Tourism
Administration and the State Administration for Commodity Prices.
(2) In 1990, the State auditing organs shall carry out trade auditing on
the financial revenue and expenditure situation and the business
activities of tourist agencies of Categories 1 and 2. The National Tourism
Administration and the tourism bureaus of various provinces, autonomous
regions, and municipalities directly under the Central Government shall,
working in coordination with the commodity prices authorities at the same
level, carry out regular inspections of the situation concerning the
business operations and the prices for overseas sales relating to tourist
agencies of Categories 1 and 2.
(3) In accordance with the provisions of Interim Measures for the Control
of Foreign Exchange from Tourism, promulgated by the State Administration
for Control of Foreign Exchange and the National Tourism Administration,
the foreign exchange earnings, collected by those units and enterprises
which, without the approval of the competent authorities for tourism,
presumptuously conduct international tourist business operations, shall
all be converted, and no retention of foreign exchange shall be allowed.
(4) The competent authorities for tourism that are vested with the right
to issue notice of visa must, strictly in accordance with the pertinent
provisions of the Ministry of Foreign Affairs and the National Tourism
Administration, check and issue notices of visa; they shall not be
permitted to issue notices of visa on behalf of other units or of those
tourist agencies which do not have the right to solicit tourists from
abroad. Those who have violated the aforesaid provisions shall have their
right to issue visa notice revoked.



1990年4月10日