Enterprise Financial Group, the company's financial management of the pilot scheme
(January 26, 1991 the Ministry of Finance released)

     The first enterprise groups in order to strengthen the financial company's financial management, in accordance with relevant state regulations, to introduce the pilot scheme.

     The second trial of this approach applied to domestic enterprises Financial Group, Inc. (hereinafter referred to as the finance company).

     The third is for finance companies of enterprise groups within the members of the financial services unit of the non-bank financial institutions. Finance companies in accordance with national law and implement their own decisions, independent accounting of profits and losses, and pay taxes according to regulations.

     Finance companies should be made to state regulations, legal personality.

     Article IV of the financial management of the company's basic mission: to seriously implement the national policy on the financial sector and rule of law and strengthen the accounting and improve the management and constantly improve the effectiveness of the use of funds and to ensure that property, funds and value-added security.

     Article V of the financial management of financial companies are:

     First, capital management and other credit funds management;

     Second, supervision and management of assets;

     Third, the financial management of income;

     Fourth, cost, cost and operating expenditure management;

     Fifth, the distribution of gains and losses and gains and losses;

     Sixth, funds and property management of surplus and deficiency;

     Seven other financial management.

     Article VI of the finance companies should strengthen financial management, to support the work of accountants, a serious implementation of national policies, laws and regulations to comply with financial discipline.

     Article VII of the finance companies under the group, administration by the direct leadership of the group.

     Finance companies should be approved by the People's Bank of China to engage in business activities, in business by the People's Bank of China's leadership, management, coordination, supervision and auditing.

     Finance company's financial management of the enterprise groups into the areas of financial management, unified by a group of counterparts in the financial sector at the same level.

     Article VIII of the finance companies should be based on the annual credit plan and financial plan completed last year, financial income and expenditure this year to consider the impact of the new situation and the preparation of the financial plan, reported to the higher authorities approved the implementation of the relevant departments.

     Financial income from financial plans, financial expenses, gains and losses and their distribution is composed of three parts.