China is a big country of cultural relics, with a huge number of cultural relics, diverse collection systems, rich types, high cultural value, great difficulty in protection, and obvious characteristics of cultural relics resources and assets industry. The method points out that the management of cultural relics resources and assets follows the principles of protection priority, comprehensive registration, rational utilization, dynamic monitoring, classified policy and hierarchical management. The method is clear, and the management collection unit shall conduct accounting in accordance with the provisions of the national unified accounting system, and timely register the cultural relics resources assets with reliable cost into the financial special account to ensure that they are neither heavy nor leaking. Where the assets of cultural relics resources involve changes in value, the relevant accounts shall be adjusted in time. This method takes into account the actual and special situation that it is difficult to evaluate cultural relics, and based on the general registration account system of cultural relics in the management of cultural relics industry, puts forward the management idea of paying equal attention to both physical quantity and value quantity, focusing on physical quantity and reflecting cultural relics resources and assets more comprehensively.

The method is clear, and the management collection unit prohibits the use of cultural relics resources assets for foreign investment and guarantee. Compensation expenses incurred in the lending, exchange and allocation of cultural relics resources and assets shall be included in the annual budget of the unit, which shall be earmarked for improving the collection conditions and collections of cultural relics and shall not be used for other purposes. The Measures also emphasize the requirement of strengthening the utilization of cultural relics, that is, "making cultural relics alive", that is, museums (memorial halls), libraries and other management and collection units should strengthen the management of the display and utilization of cultural relics, effectively revitalize cultural relics, improve the utilization efficiency of cultural relics, and give full play to the role of cultural relics publicity and education to meet social and cultural needs. The insiders believe that the promulgation and implementation of the Measures will help to further standardize the management of state-owned cultural relics resources and assets, strengthen the protection and utilization of cultural relics, and give full play to the basic role of cultural relics in enhancing the soft power of the country and highlighting the self-confidence of China's excellent traditional culture.

What are the cultural relics protected by the state?

(1) Ancient cultural sites, ancient tombs, ancient buildings, cave temples, stone carvings and murals with historical, artistic and scientific values;

(2) Important historical sites, objects and representative buildings related to major historical events, revolutionary movements or famous figures in modern times, which have important commemorative significance, educational significance or historical value;

(3) Precious artworks and arts and crafts in different periods in history;

(four) important documents in different periods in history, manuscripts and books with historical, artistic and scientific value;

(5) representative objects that reflect the social system, social production and social life of various times and ethnic groups in history.

Legal basis:

Interim Measures for the Administration of Cultural Relics Appraisal

Article 1 In order to standardize the administration of cultural relics appraisal, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) on the Protection of Cultural Relics. The term "cultural relics appraisal" as mentioned in these Measures refers to the administrative act that the cultural resources with historical, artistic and scientific value are identified as cultural relics by the cultural relics administrative department.

Article 2 The items listed in the first paragraph of Article 2 of the Law of People's Republic of China (PRC) on the Protection of Cultural Relics shall be recognized as cultural relics.