中国银行对外商投资企业贷款办法(附英文)(已废止)
中国银行
中国银行对外商投资企业贷款办法(附英文)
（一九八七年四月七日国务院批准）
办法
第一条 为支持外商投资企业的生产经营活动，扩大对外经济技术合作，有利于促进国民经济的发展，特制定本办法。
第二条 中国银行按照国家政策，本着安全、有利、服务的原则，对外商投资企业的建设工程及生产经营所需的资金提供贷款，优先支持经济效益好的产品出口企业和先进技术企业。
第三条 外商投资企业，即中外合资经营企业、中外合作经营企业和外资企业（以下简称企业），凡符合本办法第七条规定的贷款条件的，均可向中国银行申请贷款。
第四条 中国银行办理贷款，必须与借款企业签订借款合同，并加强贷款管理。
第五条 中国银行对企业办理下列贷款：
一、固定资产贷款。用于基本建设项目和技术改造项目的工程建设费，技术、设备购置费及安装费。贷款方式分为：
（一）中短期贷款；
（二）买方信贷；
（三）银团贷款；
（四）项目贷款；
二、流动资金贷款。用于企业在商品生产、商品流通及正常经营活动过程中所需的资金。贷款方式分为：
（一）生产储备及营运贷款；
（二）临时贷款；
（三）活存透支。
三、现汇抵押贷款。中国银行按中国人民银行《关于外商投资企业外汇抵押人民币贷款的暂行办法》的规定办理。
四、备用贷款。根据企业申请的特定用途，经中国银行审查同意安排待使用的贷款。
第六条 贷款货币分为本币和外币两类。本币即人民币；外币包括美元、英镑、日元、港币、联邦德国马克以及中国银行同意的其他可兑换货币。
第七条 外商投资企业申请贷款应当具备以下条件：
一、企业取得中国工商行政管理机关发给的营业执照，并在中国银行开立帐户。
二、企业注册资本按期如数缴纳，并经依法验资。
三、企业董事会作出借款的决议和出具授权书。
四、企业固定资产投资项目，已由计划部门批准。
五、企业有偿还贷款能力，并提供可靠的还款、付息保证。
第八条 贷款期限的计算，自借款合同生效之日起，至合同规定的还清全部本息和费用之日止。
第九条 固定资产贷款期限，不超过七年，个别特殊项目经中国银行同意，可适当延长，但不得超过企业营业执照限定的经营期结束前一年。
第十条 流动资金贷款期限，不超过十二个月。
第十一条 人民币贷款利率按中国人民银行规定的国营企业贷款利率执行。
外币贷款利率，按中国银行总行制定的综合利率执行；也可以由借贷双方根据国际市场利率协商确定。使用外国买方信贷和其他信贷的利率，以其协议利率为基础加一定利差确定利率。
第十二条 人民币贷款按中国人民银行规定的计息期和计息办法执行；外币贷款按借款合同规定的计息期和计息办法执行。
第十三条 企业向中国银行申请贷款，按以下程序办理：
一、企业提出借款申请书，并根据所需借款的具体情况提供相应的证明和资料；
二、中国银行对企业的借款申请书及提供的证明和资料进行审查评估，经审核同意后，借贷双方协商签订借款合同。
第十四条 企业应当按照借款合同规定的时间、金额和用途使用贷款。
第十五条 企业向中国银行申请贷款，中国银行认为需要担保的，必须提供经中国银行认可的担保。
第十六条 企业向中国银行提供以下担保：
一、信用担保。企业向中国银行提供由资信可靠、有偿付债务能力的金融机构、企业及其他单位出具的保证偿付贷款本息的不可撤销的保函。
二、抵押担保。由企业将其财产和权益抵押给银行，做为偿付中国银行贷款本息的保证。下列各项可以抵押：
（一）房产、机器设备；
（二）库存的适销商品；
（三）外币存款或者存单；
（四）可变现的有价证券及票据；
（五）股权及其他可转让的权益。
第十七条 抵押担保贷款，企业须与中国银行签署抵押文件。抵押文件须经中国公证机关公证。抵押物须向中国人民保险公司投足额保险。
中国银行认为必要时，企业应当提供信用加抵押担保。
第十八条 企业须按照借款合同的规定按期如数偿还贷款，支付利息和费用。
第十九条 企业在纳税之后的净现金收入，应当首先偿还固定资产贷款。
第二十条 对不遵守借款合同规定的企业，中国银行有权根据借款合同，视违约情节，采取以下措施以维护权益：
一、限期纠正违约事件；
二、停止发放贷款；
三、提前收回贷款；
四、通知担保人履行担保责任。
第二十一条 企业如未按期归还贷款本金和支付利息，信用担保贷款，由担保企业（单位）负责偿还所欠贷款本息和费用；抵押担保贷款，中国银行依据法律规定有权以抵押物折价或者以变卖抵押品的价款，优先得到偿付贷款的本息及其他欠款。
企业逾期未还的贷款，中国银行从逾期之日起加收20％至50％的罚息。
第二十二条 中国银行有权对企业使用贷款的情况进行检查。在还清贷款之前，企业应当向中国银行定期报送有关工程建设进度和生产、销售、财务等各项计划以及执行情况的报表、资料。企业业主为另一法人的，中国银行认为必要时，业主的年度财务报表，应当报送中国银行。
中国银行进行信贷检查时，企业应当如实反映情况并提供工作便利。
第二十三条 企业在还清贷款前，经营中的资金往来，除中国银行同意者外，均须通过在中国银行开立的帐户办理，不得擅自将资金转移到其他银行或者金融机构。中国银行认为必要时，有权要求企业开立“保管帐户”。
第二十四条 企业董事会或者业主有关财务方面的重大决议或者决定以及董事会的人事变动等，应当及时通知中国银行；企业的合营合同和合作合同及企业章程的重大修改和补充，如影响到中国银行债权时，应当事先征求中国银行意见。
第二十五条 除中国银行同意者外，企业与中国银行签订的借款合同及附件等法律文件的有效文字为中文，适用法律为中华人民共和国法律。
第二十六条 本办法的实施细则，由中国银行总行制定。经济特区内的中国银行，可根据其业务的具体情况，拟定细则，报中国银行总行批准后执行。
第二十七条 本办法自发布之日起施行。一九八一年三月十三日国务院批准、中国银行发布的《中国银行办理中外合资经营企业贷款暂行办法》同时废止。
本办法施行以前中国银行与企业签订的借款合同，仍按原订条款执行。(附英文)
MEASURES OF THE BANK OF CHINA CONCERNING THE GRANTING OF LOANS TOENTERPRISES WITH FOREIGN INVESTMENT
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)
MEASURES OF THE BANK OF CHINA CONCERNING THE GRANTING OF LOANS TO
ENTERPRISES WITH FOREIGN INVESTMENT
(Approved by the State Council on April 7, 1987 and promulgated by
the Bank of China on April 24, 1987)
Article 1
These Measures are formulated for the purpose of supporting the production
and business activities of enterprises with foreign investment, expanding
the economic and technological co-operation with foreign countries, and
facilitating and promoting the development of national economy.
Article 2
The Bank of China shall, in accordance with the State policies and on the
basis of the principles of ensuring safety and benefit and providing
services, grant loans to enterprises with foreign investment that need
funds for their construction projects and production and business
operations, with the priority to those product-for-export enterprises and
advanced technology enterprises which enjoy good economic returns.
Article 3
Enterprises with foreign investment, i.e. Chinese-foreign equity joint
ventures and Chinese-foreign contractual joint ventures, and foreign-
capital enterprises (hereinafter referred to as "enterprises") that
qualify for obtaining loans as prescribed in Article 7 of these Measures
may apply to the Bank of China for loans.
Article 4
The Bank of China must, when providing loans, sign a loan agreement with
the borrower and strengthen the management of its loans.
Article 5
The Bank of China shall grant the following loans to the enterprises:
1. Fixed assets loans to be used for covering the expenses for the
construction, the purchase of technology and equipment, and the
installation of the equipment incurred by capital construction projects
and technical innovation projects. The loans shall be divided into the
following forms:
(1) medium and short-term loans;
(2) buyer's credit;
(3) syndicate loans;
(4) project loans.
2. Working capital loans to be used as funds needed in the enterprises'
production and circulation of commodities and in their normal business
operations. The loan shall be divided into the following forms:
(1) production reserves and operating loans;
(2) incidental loans;
(3) current deposit overdraft.
3. Loans on spot exchange mortgage to be granted by the Bank of China in
accordance with the provisions of the Interim Measures Concerning the
Renminbi with Foreign Investment promulgated by the People's Bank of
China.
4. Stand-by loans to be granted by the Bank of China upon examination and
approval of the application submitted by an enterprise, and be put by and
used for future special purposes as specified in the application.
Article 6
The currencies in respect of loans shall be divided into domestic currency
and foreign currencies. The domestic currency refers to Renminbi and
foreign currencies shall include U.S. Dollars, British Sterling Pounds,
Japanese Yens, Hong Kong Dollars, Federal German Marks, and other
convertible currencies accepted by the Bank of China.
Article 7
Any enterprise with foreign investment that applies for loans shall
satisfy the following precondition:
1. The applying enterprise has obtained a business licence issued by a
Chinese administrative department for industry and commerce and has opened
an account with the Bank of China.
2. The registered capital of the applying enterprise has been fully paid
in within the prescribed period of time and has been increased in
accordance with the law.
3. The board of directors of the applying enterprise has made the decision
on the borrowing and has issued the letter of authorization.
4. The programme of investment in fixed assets of the applying enterprise
has been approved by a planning department.
5. The applying enterprise has the ability to repay the loan and has
provided the reliable guarantee for repaying the principal and interest.
Article 8
The term of a loan shall commence from the day on which the loan contract
goes into effect and terminate on the day on which the principal, the
interest, and all other relevant fees have been paid in full as stipulated
by the contract.
Article 9
The term for a fixed assets loan shall not exceed 7 years. The term of a
loan for a particular project of a special type may, subject to the
approval of the Bank of China, be properly extended, but such extension
shall not exceed the time which is one year prior to the termination of
business of the enterprise as prescribed by the business licence of the
enterprise.
Article 10
The term of a working capital loan shall not exceed 12 months.
Article 11
The interest rates of loans in Renminbi shall be calculated in accordance
with the interest rates of loans granted to State-owned enterprises as
determined by the People's Bank of China.
The interest rates of loans in foreign currencies shall be calculated in
accordance with the integrated interest rates set by the Head Office of
the Bank of China; it may also be determined through consultation between
the lender and the borrower in the light of the interest rates in the
international market. The interest rates with respect to foreign buyer's
credit and other credits shall be determined on the basis of the agreed
rates plus a certain margin.
Article 12
The period and method for calculating interest with respect to loans in
Renminbi shall be those prescribed by the People's Bank of China; the
period and method for calculating interest with respect to loans in
foreign currencies shall be those prescribed in loan contracts.
Article 13
Any enterprise that applies to the Bank of China for a loan shall go
through the following procedures:
1. The enterprise shall submit an application, together with the
corresponding certifications and materials in the light of the specific
details of the requirement for the loan;
2. The Bank of China shall examine and assess the application and the
certifications and materials submitted, and upon verification and
approval, the lender and the borrower shall sign a loan contract through
negotiation.
Article 14
The enterprise shall use the loan in accordance with the schedule, amount
and scope for use as stipulated in the loan contract.
Article 15
In case where the Bank of China deems it necessary for the enterprise
applying for loans to provide a guarantee, the enterprise must provide one
that is acceptable to the Bank.
Article 16
The enterprise may submit to the Bank of China the following guarantees:
1. Credit guarantee. The enterprise may submit to the Bank of China an
irrevocable letter of guarantee for the repayment of the principal and
interest of the loan issued by a financial institution, or an enterprise,
or any other unit that enjoys creditworthiness and has the capability to
repay the debt.
2. Mortgage guarantee. The enterprise may mortgage its property and rights
and interests to the Bank of China as guarantee for the repayment of the
principal and interest of the loan granted by the Bank of China. The
following items may be mortgaged:
(1) building property, machinery and equipment;
(2) marketable goods in stock;
(3) deposits or deposit certificates in foreign currencies;
(4) negotiable securities and instruments;
(5) stock equities or other transferable rights and interests.
Article 17
An enterprise that is to obtain a loan secured by mortgage shall sign a
mortgage document with the Bank of China, which shall be notarized by a
Chinese notary office. The collateral security shall be insured with the
People's Insurance Company of China in its full value. The enterprise
shall provide both credit guarantee and mortgage guarantee when the Bank
of China deems it necessary.
Article 18
The enterprise shall, in accordance with the loan contract, repay the loan
and pay the interest and other relevant fees in full and on schedule.
Article 19
The after-tax net cash income of the enterprise shall first be used to
repay the fixed assets loan.
Article 20
With respect to an enterprise that fails to comply with the provisions of
the loan contract, the Bank of China shall have the right to adopt the
following measures to safeguard its rights and interests in accordance
with the loan contract and in the light of the seriousness of the breach:
1. setting a deadline for the rectification of the breach;
2. suspending the loan;
3. recalling the loan ahead of schedule;
4. notifying the guarantor to perform its guarantee responsibility.
Article 21
If the enterprise fails to repay the principal of the loan and pay the
interest, in the case of a loan in credit guarantee, the guarantor
enterprise (or unit) shall be liable for repaying the defaulted principal
of the loan and paying the defaulted interest and relevant fees thereon
and, in the case of a loan on mortgage guarantee, the Bank of China shall,
in accordance with the provisions of the law, have the right and priority
to have the principal of the loan repaid and have the defaulted interest
and other fees thereon paid with the collateral security duly commuted or
with the money derived from selling the collateral security.
With respect to a loan which the enterprise fails to repay on schedule,
the Bank of China shall impose as a penalty an additional interest at a
rate ranging from 20 percent to 50 percent above its original rate
starting from the day repayment is overdue.
Article 22
The Bank of China shall have the right to examine the situation as to how
the enterprise is using the loan. The enterprise shall periodically report
to the Bank of China the progress of the construction of the project
concerned, the plans for its production, sales and finance, and submit the
statements and materials of implementation thereof until the loan is fully
repaid. If the owner of the enterprise is represented by another legal
person, the owner shall, when the Bank of China deems it necessary, submit
to the Bank of China its annual financial statement.
When the Bank of China is conducting inspection of credit, the enterprise
shall report the actual situation and provide convenience for the work.
Article 23
Before the loan is fully repaid, the enterprise shall, unless otherwise
approved by the Bank of China, handle all the financial matters in its
business operations through the account it has opened with the Bank of
China and may not transfer its funds to other banks or financial
institutions without authorization. When the Bank of China deems it
necessary, it shall have the right to require the enterprise to open a
custody account.
Article 24
The enterprise shall notify in due time the Bank of China of any major
resolutions or decisions made by its board of directors or by its owner on
financial affairs as well as of any change of personnel in the board. The
enterprise shall solicit the opinions of the Bank of China in advance with
respect to any major amendments and supplements to its joint venture
contract or cooperative contract and its articles of association, if such
amendments and supplements will affect the creditor's rights of the Bank
of China.
Article 25
Unless otherwise approved by the Bank of China, the valid language used in
the legal documents such as the loan contract signed by the enterprise and
the Bank of China and the annexes thereto shall be the Chinese language
and the applicable law shall be the law of the People's Republic of China.
Article 26
The rules for the implementation of these Measures shall be formulated by
the Head Office of the Bank of China. The Bank of China in a special
economic zone may, in the light of its actual business situation, draw up
detailed rules for the implementation thereof, which shall be submitted to
the Head Office of the Bank of China for approval before they are
enforced.
Article 27
These Measures shall go into effect as of the date of promulgation. The
Interim Measures of the Bank of China for Granting Loans to Chinese-
Foreign Equity Joint Ventures approved by the State Council and
promulgated by the Bank of China on March 3, 1981 shall be simultaneously
annulled.
With respect to the loan contracts signed by the Bank of China and
enterprises before the entry into force of these Measures, such loan
contracts shall continue to be valid.
中国银行关于发送《中国银行报送稽核工作暂行办法》和《中国银行报送稽核工作实施细则》的通知
中国银行
中国银行关于发送《中国银行报送稽核工作暂行办法》和《中国银行报送稽核工作实施细则》的通知
1996年7月18日，中国银行
各省、自治区、直辖市分行，计划单列市、经济特区分行，沈阳市、长春市、哈尔滨市、南京市、武汉市、广州市、成都市、西安市、杭州市、济南、浦东分行：
《中国银行报送稽核工作暂行办法》和《中国银行报送稽核工作实施细则》经中国银行第六次全国稽核工作会议认真讨论进行了修订。现正式发送你行，请认真贯彻执行。
各分行应根据具体情况制定辖内补充规定，同时按报送稽核工作的要求，为辖内二级分行稽核部门配置电脑设备。有关电脑设备的需求，由各分行根据自身的实际情况自定。
执行中如遇有问题，请及时向总行反映。
附：一 中国银行报送稽核工作暂行办法
第一章 总 则
第一条 为了加强和完善中国银行稽核监督体系，扩大稽核监督覆盖面，及时、全面地掌握各分行的业务经营管理状况，促进各行安全、稳健经营，保证国家金融方针、政策和中国银行经营方针、政策及规章制度的贯彻执行，制定本办法。
第二条 本办法所称报送稽核是指由被稽核部门定期将有关业务资料报至稽核部门作非现场检查的一种稽核监督方式。
第三条 报送稽核监督的对象是中国银行总行本部及国内各分、支机构。
第二章 组织管理
第四条 报送稽核实行总行统一组织领导、统一管理、统一监督内容的原则。
总行负责对总行本部及直接向总行报送会计报表的各分行进行报送稽核监督；各省、自治区、直辖市分行及计划单列市、经济特区分行负责对辖内机构进行报送稽核监督。
第五条 各级行应配备专职的报送稽核监督业务分析人员和必要的计算机专业技术人员。
第六条 从事报送稽核监督人员应严格遵守保密规定，未经许可，不得向任何单位和个人提供报送稽核的原始资料及稽核分析结果。
第三章 监督内容
第七条 报送稽核监督内容由安全性、流动性、效益性三方面风险监督指标构成的指标体系予以规定。根据报送稽核监督内容扩展的需要，将陆续对中国银行各项基本业务设立专项报送稽核监督指标，纳入报送稽核监督体系予以监督。监督指标的设置及标准由总行总稽核室规定并下达各分行执行。
省级分行根据需要，经上报总行总稽核室批准备案后，可根据情况增设辖内使用稽核监督指标，调整各项监督指标权重，但不得影响向总行传送数据的格式和内容。
第四章 资料报送
第八条 各级行稽核部门以第四条规定的监督对象为单位收集所需要的有关原始数据资料，收集资料可以向被稽核单位的业务部门或稽核部门索取，也可向其上级行业务主管部门索取，采取哪种途径，由稽核部门根据快捷、准确、节约的原则自行确定。
第九条 资料报送的方式：报送计算机存储介质和进行数据通讯，直接报送报表等。总行及各分行稽核部门可根据需要作出统一的规定。
第五章 程 序
第十条 报送稽核监督程序分为数据采集计算、分析质询、报告处理、信息反馈四个阶段。
（一）数据采集、计算阶段
对报送的数据资料进行计算处理，产生报送稽核监督报表。
（二）分析质询阶段
对计算机处理得出的结果进行分析，对被稽核单位经营管理上存在的和可能存在的风险和问题，提出质询，必要时，也可进行实地核查。被稽核单位对质询事项应尽快作出说明，并提供有关资料。
（三）报告处理阶段
根据对报送资料的计算、分析、查询的结果，写出报送稽核监督情况报告。必要时，可提出处理意见，报总稽核或行领导批准后送被稽核单位执行。
（四）信息反馈阶段
总行及各省、自治区、直辖市分行，计划单列市、经济特区分行稽核部门应及时向本行行长和上级行稽核部门上报“报送稽核监督情况报告”。对报送稽核监督中发现的重大问题，要写出专题报告，提出采取措施的建议。上级行稽核部门定期向辖内反馈信息。
第六章 责任和权力
第十一条 按本办法规定提供报送稽核资料的单位，应按要求的时间、内容提供资料，不得拒绝、拖延，并对报送资料的完整性、真实性和准确性负责。不得提供虚假报表资料。不得拒绝稽核部门的质询或作不实的说明。违反上述规定，稽核部门有权要求其纠正，并给予其直接责任者及主管负责人通报批评。情节严重的，根据业务主管部门制定的对会计、统计业务弄虚作假行为处罚标准或参照有关规定的处罚标准，建议主管部门给予必要的行政处分。
第十二条 稽核部门有权直接或授权下级行稽核部门对各分、支行报送资料的真实性进行核查，有权就报送资料和稽核分析中发现的异常现象进行质询。稽核人员对计算机系统已提示的异常现象不查询的，或对已发现的重要问题不向本行领导和上级稽核部门报告的，给予其直接责任者通报批评。造成严重后果的，根据有关的处罚规定，建议主管部门给予必要的行政处分。
第十三条 稽核人员违反有关规定，造成被稽核单位业务失密的，按有关保密工作规定予以处理。
第七章 附 则
第十四条 各省、自治区、直辖市分行可根据本办法结合本行实际制定补充规定（包括各分行自行增加的指标计算和调整指标风险权重等内容），并报总行备案。
第十五条 本办法的修改、解释权属于中国银行总行。
第十六条 本办法自1996年7月1日起实行。
附：二 中国银行报送稽核工作实施细则
根据《中国银行报送稽核工作暂行办法》制定本实施细则。
一、基本要求
（一）各分、支行有关业务部门必须严格执行《中国银行报送稽核暂行办法》的有关规定，按照要求的时间、内容和方式向各级行稽核部门报送资料。所报送的资料必须准确、真实、完整。
（二）全系统稽核部门运用统一的系统软件对主要业务实施报送稽核监督。鉴于报送稽核涉及的部门比较多，时间性强，业务数据必须连续，不能间断，各级行业务部门要给予密切配合与支持，指定专人负责按时报送资料。
（三）有关报送稽核人员和设备的配备，应按总行中银稽〔1995〕37号文、中银稽综〔1995〕23号文的要求办理。
二、报送资料的范围、内容和方式
（一）会计报表是报送稽核的主要资料来源。总行以向总行报送会计报表的分行（以下简称向总行报送报表的分行）为单位收集资料，进行考核监督。
（二）向总行报送报表的分行的会计部门负责向本级行稽核部门提供下列会计报表资料。
1．每月5日前按月提供本级行上月会计月报表（包括人民币、自由外汇折美元表、各货币折人民币表）。总行要求所有会计月报及软盘资料必须保留二级科目核算，下同。
2．每月5日前按月提供本级行上月会计月报（包括人民币、外币原币）的电子文件软盘。
3．每月15日前按月提供全辖上月会计月报（包括人民币、外币原币）的电子文件软盘。
4．每月15日前按月提供全辖上月会计月报表（包括人民币、自由外汇折美元、各货币折人民币表）。
（三）向总行报送报表的分行的稽核部门将收集到的会计报表资料（用软盘拷贝或直接用通讯方法获取）存储于报送稽核系统中。收集的补充报表资料用手工方式输入报送稽核系统。
（四）向总行报送报表的分行的各有关业务部门按总稽核室要求，逐月填报补充报表资料，于每月5日前报送本级行稽核部门，并对数据的真实性负责，补充报表格式及填报内容由总行总稽核室统一制定。
（五）向总行报送报表的分析的稽核部门，通过通讯系统于每月10日前向总行总稽核室传送其分行本部上月会计月报数据；于每月25日前，传送全辖汇总上月会计月报数据。
（六）为了验对向总行上报的数据，总行总稽核室同时向总行业务主管部门索取该部门收集到的下级行有关数据。
（七）根据报送稽核监督内容扩展的需要，总稽核室有权增加报送资料内容或临时调用有关资料。
（八）有关专项报送稽核数据资料，总稽核室将酌情随时索取。
（九）每月报送稽核系统牌价使用会计部门的折算牌价，即以总行资金部月末下发的《中国银行人民币外汇汇率表》中公布的外汇牌价中间价为月报表牌价，其中港币、美元和日元三个货币以该表中外汇管理局中间价折算。半年和年底可用财会部通知的半年和年终决算价折算。
三、报送综合分析报告
（一）向总行报送报表的分行的稽核部门每年4月25日、7月25日、10月25日、1月25日前要对上季度本级行的报送稽核监督报表和全辖汇总的报送稽核监督报表进行综合分析，将其分析报告上报总行总稽核室。报送稽核监督报表不寄。
（二）向总行报送报表的分行稽核部门须每月对本级行及全辖汇总的报送稽核监督报表进行分析，如发现重大问题应随时向总行总稽核室报告。
（三）每季度向总行报送综合分析报告的各分行的稽核部门，可将本季度系统运行情况，特别是科目归属变化，数据来源变化，统计口径的变化随分析报告一并向总行反映，以便总稽核室及时掌握情况，修改参数，保证报送稽核系统正常运行。
（四）每年年初，向总行报送综合分析报告的各分行稽核部门，应对上年报送稽核工作情况进行分析总结，并将总结报告上报总稽核室。
四、信息反馈
根据报送稽核工作的要求，总行总稽核室每季度对各行上报的报送稽核监督系统的数据资料反映结果进行综合分析，并根据情况向全系统反馈信息，具体方式由总稽核室另定。
五、注意事项
（一）各省级分行向总行传送数据、资料时，注意不要与单独向总行报送资料的辖属计划单列市、经济特区分行重复统计、计算。
（二）各省级分行根据《中国银行报送稽核暂行办法》的有关规定和本行实际情况，制定相应的辖内报送稽核补充规定并负责组织实施。
