(2) External investment with non-monetary how to play blackjack;

(3) Merger, spin-off, liquidation;

(4) how to play blackjack auction, transfer and replacement;

(5) Leasing all or part of the how to play blackjack to non-state-owned units;

(6) Determine the value of the how to play blackjack involved;

(7) Law、Other matters that require evaluation stipulated in administrative regulations。

Article 34When the above evaluation matters occur，The centralized management department shall submit the application to the State-owned how to play blackjack Supervision and Administration Commission，After review and approval，The State-owned how to play blackjack Supervision and Administration Commission entrusts an blackjack online game appraisal agency with corresponding qualifications to carry out asset appraisal work in accordance with relevant national regulations。Schools should truthfully provide relevant information and information to the asset evaluation agency，Regarding the objectivity of the situation and information provided、Responsible for authenticity and legality。No department or individual in the school shall interfere in any form with the independent practice of the asset appraisal agency。

Article 35The school has one of the following situations，No need to conduct how to play blackjack evaluation:

(1) Free transfer of some how to play blackjack upon approval;

(2) Other special property rights changes that do not affect the rights and interests of state-owned how to play blackjack，Reporting to the Ministry of Education and the Ministry of Finance for confirmation that how to play blackjack assessment may not be conducted。

Article 36The school’s state-owned how to play blackjack assessment project implements an approval system and a filing system。The approval and filing work shall be carried out in accordance with the national regulations on the approval and filing management of state-owned how to play blackjack assessment projects。

School how to play blackjack assessment project filing work，Should be reviewed by the school and then reported to the Ministry of Education for review，The Ministry of Education will review and report to the Ministry of Finance for filing。Recording work for how to play blackjack appraisal projects of school-funded enterprises，Should be reviewed by the school and reported to the Ministry of Education for record。

Article 37Asset inventory refers to the school’s special work requirements or specific economic behavior needs of governments at all levels and their financial departments，In accordance blackjack live with the stated policy、Working procedures and methods，Financial cleanup of the school、Property Inventory，Determine the profit and loss of various how to play blackjack in accordance with the law，Work to truly reflect the possession and use of state-owned how to play blackjack in schools。The school’s asset clearance and capital verification work according to the needs of national special work，Unified deployment by superior authorities，Organized and implemented by the State-owned how to play blackjack Supervision and Administration Commission。

Article 38The school conducts asset inventory，In accordance with relevant national laws、Regulatory Enforcement。Other regulations provided by the state，Subject to its regulations。Fixed asset losses in school asset inventory、Loss of monetary funds、Bad debt losses、Inventory loss、Loss of securities、Loss from foreign investment、how to play blackjack Losses of intangible assets, etc. are in accordance with the Ministry of Education、Written off after fulfilling the approval procedures required by the Ministry of Finance。

Article 39School how to play blackjack inventory includes: basic situation cleaning、Account cleaning、Property Inventory、Determination of loss and overflow、how to play blackjack verification and improvement system, etc.。The school has one of the following situations，An how to play blackjack inventory should be conducted: