评h工作l织
W二十二?/FONT> 企业l合l效(han)评h工作(hu)(juan)照“统(juan)(kou)Ҏ、统(juan)(luo)(jiong)、分cd(hui)(kou)”的(zha)(zeng)l织实施(dan)?/FONT>
(mo)(mo)Q(lian)(cun)QQ期W效(yu)价工(huan)(jie)是企(jie)业经责d计工(huan)的重(qiang)l成部分Q依(yun)据国(qiu)资委l(qi)责Q审计工作E(pin)和要求组(li)l实施?/FONT>
Q(ben)二(lao)Q(ben)年(qian)W(hua)效评(xi)(feng)(fa)作,(tuan)国(qiu)资(fan)开展企(juan)年(qian)胦(e)监(hui)(juan)(juan)工(fa)作的(qing)重要(cong)容Q(ben)依据国(qiu)资(fan)q度财务(cong)算工作E序和胦(e)监(hui)(juan)(juan)工(fa)作要求(yao)l实施(jie)?/FONT>
W二十三?/FONT> 国资委在企业l合l效评h工作中承担以下职责:
(mo)(mo)Q(ben)一Q(ben)(sui)(bu)定企业综合W效评价制(bu)(qian)与政(kua)(li)Q(ben)?/FONT>
Q二Q徏立和完善企业l合l效评h指标体系与评h法;
Q(ben)三Q(ben)制(yue)和(wei)布(kan)(mei)(heng)l合(hao)l效评h标准Q(ben)?/FONT>
Q(ben)四Q(ben)(ling)l实(lin)施企(jie)业Q期和q度l合l效评h(huan)工作Q(ben)通报评h(huan)l果Q(ben)?/FONT>
Q(ben)五Q(ben)(sui)企业内部l效评h工作q(du)指(jiong)和监(hui)(juan)?/FONT>
W二十四?/FONT> (xi)Ll效(han)评h工作(hu)(hong)以(luo)Ҏ企业l济责Q审计工作(hu)需要(guang)(chan)请C(gan)(ju)(juan)介(zhou)机构协助(yan)合开展。受托(xi)(yang)(yang)的(qing)C(gan)(ju)(juan)介(zhou)机构在企(juan)综(yang)(yang)W效评(xi)工作中承(kua)(xi)下(chan)责(chu)Q?/FONT>
Q一Q受托开(fou)展Q期各(yu)q(qian)度财务(gai)(nuo)(hong)(yue)计工作(hu)Q?/FONT>
Q(ben)二Q(ben)协(gang)(e)审核(ge)整Q(huan)期各q度评h(nuo)(hong)数据Q(ben)?/FONT>
Q三Q协助测Q期胦务W效定量评L果;
Q四Q协助收集整理管理W效定性评仯料;
(mo)(mo)Q(lian)Q协助实施管理W(suo)定性评(shen)价工作?/FONT>
W二十五?/FONT> 理l效定性评价工作应当在财务l效定量评h工作的基上,聘请监管部门、行业协会、研I机构、社会中介等斚w的资׃家组l实施。管理W效评价专家承担以下工作职责:
(mo)(mo)Q(ben)一Q(ben)对企业财务l效(han)定(zheng)评h(huan)l果发(kui)专(qin)意见Q(ben)?/FONT>
Q二Q对企业理l效实际状况q行分析和判断;
Q(ben)(ben)三Q(ben)(ben)对企业(gu)理l效状况(zhou)q(du)评议Q(ben)(ben)ƈ发表咨询意(xi)Q(ben)(ben)?/FONT>
Q(ben)四Q(ben)确定企业(yang)理W效定(lei)性评h标分(ke)倹{?/FONT>
W二十六?/FONT> (mei)业(gu)在综合W(hua)效评价工(fa)作中承(kua)以下职责Q?/FONT>
Q一Q提供有兛_(qian)胦务决(yu)报表和(nin)审计报告Q?/FONT>
Q二Q提供管理W效定性评h需的有兌料;
Q三Q组(li)l开(fou)(ba)(li)企业的综合(bao)W效评价(feng)(fa)作?/FONT>
W五?/FONT>
评hl果与评h?/STRONG>
W二十七?/FONT> (xuan)h(huan)l果是指Ҏl合l效(xuan)h(huan)分数及(mian)(man)得出(hong)(xuan)h(huan)l论?/FONT>
W二十八?/FONT> l(zi)(jian)(hao)l(zi)效(han)(xuan)(qiao)h分数用百(lu)分制(chen)示Qƈ分ؓ优、(ci)、中(fu)、低、差(bang)个{?/FONT>
W二十九?/FONT> (mei)(mei)业l(zi)合l(zi)效(han)评(qiao)h(huan)应当q行q(qian)度之间l(zi)效(han)(hong)化的比(cha)(fu)(man)(xie)(yue)观评(qiao)h(huan)(mei)(mei)业l(zi)营(xi)果与管理水q(qian)的(suo)(huang)(pei)E度(mo)?/FONT>
(mo)(mo)Q一QQ(lian)W(hua)效评(shen)(xi)用Q(lian)最后年(gou)(gou)(qian)评(shen)(xi)L(bai)果与上(lou)(xi)L(yu)(lian)后年(gou)(gou)(qian)评(shen)(xi)L(bai)果进行对比?/FONT>
(mo)(mo)Q(ben)二Q(ben)年度W效评(shen)(xi)()当q评(shen)(xi)L(feng)果与上年评hl果q行Ҏ(gui)(mo)?/FONT>
W三十条
Ll(zi)效(xuan)hl(zi)果是经责d(cong)工作中(xuan)估企(heng)(lu)(lu)(xi)(bang)Z(hong)Q(huan)期(chen)职(lu)(lu)情()(cong)和(cong)定Ll(zi)济(lu)(lu)Q(huan)的重要(heng)(yun)据,q(duo)ؓ企(heng)(lu)(lu)(xi)(bang)Z(hong)Q(huan)期(xi)(xie)工作(hu)提(yun)参考?/FONT>
W三十一?/FONT> q(qian)度l效评(qiao)hl果是开(fou)展胦务监(hui)督工作的重要依据QƈZ业负(lu)hq(qian)度(yao)(xie)工作(suo)供参考?/FONT>
W三十二?/FONT> 企(heng)l合l效(han)评h报告是根据评(xi)L(bai)果编制、(huo)映被评h企(heng)l效(han)(zhong)况的文(xi)Ӟ由报告(cong)文和附g构成(mo)?/FONT>
Q一Q企业综合(bao)W效评(shen)(xi)(xi)h告正文应(pai)当说(tuan)评(shen)(xi)(xi)依据、(ci)(ci)(shen)(xi)(xi)E、(ci)(ci)(shen)(xi)(xi)L(bai)果(jie)(xi)(xi)及(qiang)需要(ci)(ci)(tuan)的重大事项?/FONT>
(mo)(mo)Q(ben)(lian)Q(ben)企业(yang)合W效评h告(cai)件(duo)(zhi)括经营W效分(ke)析报告、评仯分(wu)(mo)问(ti)查结果(weng)(ke)析、(heng)(pi)家(duo)(tuo)询意见等Q(ben)其中:l(xi)l效分析报告应(you)(hong)对(guang)业(yang)营W效状c媄(yu)(ao)(shang)(ba)存在的问题{进行分(ke)析和诊断Q(ben)ƈ提出(sui)关理(mo)?/FONT>
W三十三?/FONT> (fen)企(jie)业综合W效评hC和反映的问题,应(you)及时反馈企(heng)(gu)Qƈ要求企(heng)(gu)予(lian)(wei)x?/FONT>
(mo)(mo)Q一Q(sui)(bang)Q期W效评价反映的问题Q应当在(juan)(nai)(jiu)企(heng)(gu)的经责(chu)d计处理意见(heng)(juan)明指(fu),(ren)q(qian)要求(bei)(juan)予以关(gua)注和整改(mo)?/FONT>
(mo)(mo)Q(ben)二Q(ben)对(bang)年度W效评(xi)L(feng)果(weng)映的问题Q(ben)(han)当在q度(hai)(lu)务(cong)算批(gui)中明指(bao)(fu)(hou)q要求(bei)业予(xi)关(gua)(ping)和整改(mo)?/FONT>
W六?/STRONG>
工作责Q
W三十四?/FONT> 企业(gu)(qian)当提供(zong)(lu)实(lin)(mo)全(wei)的(qing)l效(han)(xuan)h(nuo)础数据资料(dou)Q(ben)企(juan)主(xia)负(zhai)(lu)h(mo)(gui)M计师或主(geng)胦(e)会计工作的(qing)(lu)(xi)人应当对提供(zong)(fei)(fei)(fan)(qian)胦(e)会计报(gou)表和(sui)关(xuan)h(nuo)础资料(dou)(fei)(fei)真实(yang)负(zhai)(lu)?/FONT>
W三十五?/FONT> (hong)托开展企(juan)(juan)(juan)综合(bao)W(hua)效(yu)(yu)(shen)(xi)业(gu)务的(qing)(lian)构(hong)其(sui)关工作(bang)(hong)应严(fu)格执行(wu)(juan)(juan)(juan)综合(bao)W(hua)效(yu)(yu)(shen)(xi)工(fa)(huan)(mie)(qing)(nao)(nao)(fan)Q()范技(lian)操(huan),(ren)保(xuan)h(huan)q(ma)程(deng)立(xiu)、客(nao)(nao)(san)公(shu),(ren)(xuan)h(huan)l论(kun)当(hong)Q(han)(han)ƈ(gou)(juan)(juan)(juan)守(mei)(heng)(gu)的(fan)(juan)(juan)(juan)秘密(hai)对(hong)与(kun)假、违(hong)程序(gan)工作(nao)(nao)(fan)Q(han)(han)(nie)评(shen)(xi)L(bai)论(hong)(yue)以(hong)泄(an)企(juan)(juan)(juan)(ya)(juan)(juan)(juan)秘密的(qing)Q(han)(han)资(fan)不(cong)(ao)托其承担(mei)(heng)(gu)l合(hao)l效(xuan)h(huan)(juan)(juan)(juan)(ya)Q(han)(han)ƈ(gou)有(shi)x()(cong)通报(gou)其(duo)(juan)(juan)(juan)主(fu)机(man)养I(ren)l予(sui)应处罚?/FONT>
W三十六?/FONT> 国资委的相关工作(bang)(hong)l(zi)织开展企(juan)综(yang)W效评(xi)工(fa)作应当恪职(you)守、规(luo)(mi)序、加强(hong)对{(jian)对(bang)在l(zi)合(hao)l(zi)效(xuan)hq(yun)(juan)不(zhen)职(you)或者徇U舞(xing)弊,造成重大工作q失(fei),l(zi)(yu)U(wan)律处分?/FONT>
W三十七?/FONT> (jia)聘请(fei)评(shen)议专家应当认(lu)了(jian)解和(nin)分析(mei)业(fei)管(nou)(pang)W(suo)状况,客观公正地(ban)行评(shen)议打分,q(duo)出合(hao)(nou)(pang)咨询意见(mo)对于在理l效(xuan)hq程(juan)不(zhen)(zhen)认真(mo)不(zhen)(zhen)公正Q出现(ban)(shen)议结(man)或(shou)者(yi)(xuan)意见不(zhen)(zhen)W合(hao)(mei)业实际(tai)情(yi)(zhou)Q对(xuan)h(chen)作造成(yao)(juan)利影响(fei),(qie)资委将(xiao)(juan)再l箋(hua)聘请其(duo)ؓ(xuan)议(juan)家(mo)?/FONT>
W七?/STRONG>
?/FONT> ?/FONT>
W三十八?/FONT> Ҏ本办法制定的(qing)(mo)中(chan)企业综合W效评价实施细则()和(xuan)h标准另行(wei)布(mo)?/FONT>
W三十九?/FONT> 企(heng)开展内(ting)综合W效(yu)(shen)价(feng)(huan),(ren)可依(yun)(rong)本(long)办法(rou)定具体(hong)的(fan)(huan)规范?/FONT>
W四十条
各(fan)区国有(zuo)(bang)监(juan)管理机构(fan)展综合W效评价工作,(hong)参照本办法执行?/FONT>
W四十一?/FONT> 本办法自2006q?/FONT>5?/FONT>7日v施行?/P>