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国务院国有资产监督管理委员会?/STRONG>

W?4?/STRONG>

  《中央企业综合W效评L理暂行办法》已l国务院国有资监督理委员会第38ơ主d公会议审议通过Q现予公布,?/FONT>2006q?/FONT>5?/FONT>7日v施行?/FONT>

国务院国有资(xia)产监督管(nou)委员(shu)MQ 李荣(yu)?/FONT>

二OQ(ben)六q(cun)月七(kan)?/FONT>

中央企业l合l效评h理暂行办法

  W一?/STRONG> ?/FONT> ?/FONT>

  W一?/FONT> (juan)加强对(qie)务院国(qiu)(lian)(lian)(zuo)(bang)监(hui)(hui)(juan)管理委员(shu)(xi)Q(ben)以(juan)简U(zhou)国(qiu)资(fan)(fan)Q(ben)(chen)(han)资h职责(mei)(heng)Q(ben)以(juan)简U(zhou)C(jie)(jie)(juan))(ji)的胦(e)监(hui)(hui)(juan),(ren)(ren)规范(mei)(heng)l(zi)合l(zi)效评h工作Q(ben)综合反映企(jie)(jie)(juan)资(bang)运营质量,(ren)(ren)促进提高资本(long)(qie)报水(cun)^Q(ben)正(yun)引(zhi)g(jie)(jie)(juan)经营行(juan),(ren)(ren)(luo)Ҏ(gui)《企(jie)(jie)(juan)国(qiu)(lian)(lian)(zuo)(bang)监(hui)(hui)(juan)管理暂(chen)条例》和(qie)家(lian)(lian)关(gua)规(fan)(fan)Q(ben)(han)(bu)定本(long)(e)法(chen)?/FONT>

  W二?/FONT> (lian)办法所U综(huan)(yang)(bao)W效评(xi)P(feng)是指(xi)投(fu)入(hai)出分析ؓ(nuo)本(long)Ҏ(chen)Q通过建立l(jian)评h指标体系Q对照相(shi)应行业评(xi)h准()对企业(yang)(kai)(yue)(yang)(tong)营期间的(sui)利(jian)力(qian)(mo)(ci)(xia)产质量、债务(liang)险(mo)经(tong)营增(xiang)以及管理状늭q行的综(huan)(yang)评判?/FONT>

  W三?/FONT> (mei)业(gu)l合l效(han)(xuan)h(luo)Ҏ(kan)l济责Q审计及胦(chu)务监(hui)督工(fa)作需要(guang)(ren)分ؓ(fu)Ll效(han)(xuan)h(xia)年度W效评(shen)仗?/FONT>

(mo)(mo)Q(ben)一(cun)Q(ben)Q(huan)期W(hua)效评h(yi)指对企(heng)(gu)(lu)责ZQ(huan)职(shen)(xiang)(cun)l营成果及管理状况进(yu)行(chu)合评判?/FONT>

(mo)(mo)Q二Q年(gou)度W(suo)评h(feng)指对(mei)业(juan)(juan)会计年(gou)度的(qing)l营成果q(du)l合(xuan)(fan)(mo)?/FONT>

  W四?/FONT> 为确保(ji)合W(suo)(yu)价工(huan)的客观(mo)公正与(wei)^Q(shen)(suo)发挥对(mei)业(fei)(fei)全面评判、(quan)理诊(yin)断和行(wu)ؓ引导(huan)用Q(han)展综合W(suo)(yu)价工(huan)应当以l社(mei)中介机(man)审(cong)后(man)(fei)(fei)(ju)(chu)(e)会(cong)报告ؓ基础(mo)?/FONT>

  按(zuo)定不q行C会(juan)介(lian)构(ying)审计(fei)(qiao)(juan),其(duo)合W(hua)(suo)评(shen)价(feng)(huan)(chu)(hu)l企(juan)内部审计机构审计后(fei)胦务会计报告ؓ基础?/FONT>

  W五?/FONT> 开展企业综合W效评价工作应当遵循以下原则:

  Q一Q(sui)面性原则。(bei)业综(huan)(yang)W效(yu)(shen)价应当通(yun)建立l(zi)合的指标体p,对媄响企业W效水q的(yang)种因素(lei)q(du)多层ơ、多角度的分析和l(zi)合评判?/FONT>

(mo)(mo)Q(lian)Q客(nao)性原则。企(juan)(juan)综合W(hua)效评(shen)价应(pai)当充(pang)分体(hong)(dui)市场竞(cheng)(bang)环境特征,依据l(zi)(cuan)(cun)(xu)(fei)、同(qian)(juan)(juan)期间(fei)(fan)内行(juan)(juan)(dong)准或者(yi)际行(juan)(juan)(dong)准,(yue)观公正地(ban)(shen)判企(juan)(juan)经营成果及(qiang)(geng)理(zhong)(duo)(mo)?/FONT>

  Q三(zhu)Q效(han)益性原(rou)。企业综合W效(yu)价应(pai)当以考(fu)(liao)投资(xia)(xia)回报水(cun)^为重点,q用(ke)投入产出(rou)(ji)基本(kou)ҎQ(chu)实反映企业资(xia)(xia)产运(xiu)营效(han)率和资本保值增值水(an)q?/FONT>

(mo)(mo)Q四(zi)Q发(fa)展(chen)原(shi)则。企(juan)(yang)(huan)合W效评价(feng)当在l(zi)合(hao)反映企业(gu)q(qian)度(hai)财务状况(xia)经营成果的(qing)基础(juan),客观分析企业(gu)q(qian)度(hai)(cen)间(nie)的增长状况及发展(xian)水^Q科学预企(juan)(yang)(qing)未来(sa)发展(xian)(jian)(jie)(mo)?/FONT>

  W六?/FONT> 国资委依据本(e)法l(tong)实施企业(gu)l合l效评h工作Q(han)ƈ对企(jie)业内部W(suo)评价工作进行指导和(nin)监督()?/FONT>

  W二?/STRONG> 评h内容与评h?/STRONG>

  W七?/FONT> 企业l合l效(xuan)(qiao)h(huan)p务W效定量评(shen)价(feng)理l效定性评(shen)价两部分(ke)l(juan)(mo)?/FONT>

  W八?/FONT> 财务l效定(zheng)(xuan)(qiao)h(tuan)指对企(jie)业一定期间的盈利(peng)能力(mo)资(xia)产质(yue)、债务风险和经营增长四(zi)个方面进(yu)行定(yue)对(jiao)(you)(ke)(man)和(xuan)判(yin)(mo)?/FONT>

(mo)(mo)(mo)(mo)Q(ben)一Q(ben)(bian)(juan)(juan)盈(sheng)利能力分(ke)析(yun)评判(juan)(juan)要通过(bi)本及资产报酬水q(qian)뀁成本费用控制水q(qian)_l营现金(xian)量状况{方面的财务(gai)指标Q(ben)(chu)(huan)合反(tuan)企(juan)(juan)的投(li)(ai)产出(pi)水^(xi)及盈利质量和(chu)(bang)(yue)保(wen)状(yan)(cong)c?/FONT>

(mo)(mo)(mo)(mo)Q(lian)Q企业资(xia)(xia)(bang)(bang)(bang)质(yue)分(ke)析与(xuan)(fan)(fan)(yin)主要(kun)过资(hai)周{(kun)度(mo)(mo)(ci)(xia)(xia)(bang)(bang)(bang)运行状(yan)态、(ci)(xia)(xia)(bang)(bang)(bang)结构以及资(xia)(xia)(bang)(bang)(bang)有效性等(kou)w(kui)(fei)(fei)胦(chu)务指(bao)标,l(zi)合反映(qian)企业所占用(ke)l(zi)济资源(fei)(fei)(fan)(fan)用效率、(ci)(xia)(xia)(bang)(bang)(bang)管理水q与资(hai)(fei)(fei)(fan)(fan)(pan)全性?/FONT>

(mo)(mo)Q三Q企业债(hong)(liang)险(lu)分析与评判主(fu)要通过(beng)(lian)(hong)负担(yuan)(pin)(pin)^(gou)(gou)(mo)资产负(lian)结(bai)构、或(lian)负(lian)(hong)c现金偿(lian)(hong)(shi)力等斚w(kui)的胦务指(bao)标,l合反映企业的债(hong)(pin)(pin)^(gou)(gou)(mo)偿(lian)(hong)(shi)力及(wei)(kui)临的(lian)(hong)(liang)险(lu)(mo)?/FONT>

  Q(guo)Q(bian)业经(nie)增长分析与评判主要通(yun)(beng)(wen)售增ѝ(ci)(lian)积累、效(sui)变化(chou)及技(lian)投入等斚w的胦务指(luo),l合反映(mei)(heng)(gu)的经(nie)增长水q_(chong)发(cai)后(yi)?/FONT>

  W九?/FONT> 财务l(zi)效(yue)(zheng)评(qiao)h(juan)(pian)(pian)(tang)(zhu)据各(dan)(juan)(pian)(pian)(tang)的功(tong)能作用划分ؓ基本(long)(juan)(pian)(pian)(tang)(xia)修(shu)指标?/FONT>

  Q一Q基本指标反(she)映企(juan)一定期(yu)间(cuo)务W(suo)(bao)(qing)(juan)(hun)斚w(kui)Qƈ(gou)得出企业财务(gai)l(zi)效(han)定量(xuan)(qiao)h的(fan)本结果?/FONT>

(mo)(mo)(mo)(mo)Q(ben)二Q(ben)修(kai)正指(luo)是(yi)(luo)Ҏ财务指标(tang)的(fan)异(yong)和(nin)互(ling)(hao),对基本指(luo)的(qing)评h(huan)l(zi)果作(he)一步的(qing)补充(pang)和(chu)正?/FONT>

  W十?/FONT> 理(zhe)l(zi)(zi)效(han)定(dong)评h指在企(heng)(gu)财务l(zi)(zi)效(han)定(zheng)评h的(fan)(juan),(ren)通(yun)采取(juan)家评议的方式,(ren)对企(juan)一定(dong)间的l(zi)(zi)营理(zhe)水^q(du)定(dong)分(ke)析与l(zi)(zi)合评(fan)?/FONT>

  W十一?/FONT> 理(zhe)l效(yue)性评(shen)h(feng)(bao)标包括企(juan)发(ba)战略的立(juan)(zhi)(qiao)行、经营决{、发(ba)(li)(kou)、风险控制、基理(zhe)、h(han)力资源、行(juan)媄(yu)(zhan)社会A献等(kou)w?/FONT>

  W十二条 企(heng)财务(gai)l(zi)(zi)效(han)(yue)量(xuan)h(juan)(juan)(pian)(tang)(xia)管理W(hua)(hua)效定性评(shen)(xi)h(feng)标(pian)成企业综合W(hua)(hua)效评(shen)(xi)h(feng)标体pR(xiao)(juan)(juan)(pian)(tang)(fei)(juan)(yue)(bo)(zhu)据(kan)(xuan)h(juan)(juan)(pian)(tang)(fei)(dan)(xia)(gui)和各(juan)标(yun)引导功(xi)Q通过参照(xia)询专家意见(xia)组l(zi)(zi)必(xia)(gui)(xuan)进(chen)确(yue)?/FONT>

  W三?/STRONG> 评h标准与评h?/STRONG>

  W十三条 企业(gu)l(zi)合l(zi)效评(qiao)h标准分ؓ财务l(zi)效定量评(qiao)h标准和管理W效(guo)性评h准?/FONT>

  W十四条 财务l(zi)效(yue)量()评h标准(ai)包括国(jie)行业标准(ai)(xia)(han)际行业(dong)准(hai)?/FONT>

  Q一Q国内(zi)业标准根据国内(ling)业年度胦务和l营理(zhe)l计数据Q()用数理统计方法,(rou)年度、分(ke)行业、分(ke)规模l一(xian)算q(duo)布?/FONT>

(mo)(mo)Q(ben)二Q(ben)国际(zi)(juan)标准根据居于行(juan)国际领先地(ban)位的大型企(heng)相(gao)财务指(pian)(yue)(wei)|(jian)(xi)者根据同cd(hui)企(heng)l(tong)兌务指标的先进|(jian)在剔(que)除会(xi)计核差异后l(cuan)算q发(fa)布?/FONT>

  W十五条 财务l(zi)效(yue)量评h标准的行业(ya)(ya)c(ling)(huo)按照国家l(zi)一颁布的国民经(tong)行业(ya)(ya)c(ling)L准(pang)(yang)企业(ya)(ya)际情况进行划分?/FONT>

  W十六条 (lu)务l效定量评h标(jiong)(juan)照(shou)不(ao)行(wu)(gu)、不同规模及(juan)标(tang)c(ling)d(hui)Q(han)别测(gai)出优秀倹{(jian)良好倹{(jian)(huo)^均(jiong){(jian)较低值和较(fu)g个档ơ?/FONT>

  W十七条 大型(yi)(mei)业集团(yi)在采取国(qiu)内标(fu)进行评(shen)(shen)(xi)(xi)L同时Q应当()极采()国(qiu)(yao)标(fu)进行评(shen)(shen)(xi)(xi)P(liao)展国(qiu)(yao)先(ting)q水q的Ҏ(gui)zd?/FONT>

  W十八条 理l(zi)效定性评h准根(di)据评价内容,l(zi)合企业l(zi)营理的实际水(an)q(qian)_人监(hui)要求,l(zi)一(cun)制定和发(ning),q(qian)划分ؓ优、良(tan)、中、低、差五个档次。管理W(hua)(suo)定性评h准不q行(chen)(wu)划分Q(wu)(suo)(yun)(zong)l(zi)评议专家参考?/FONT>

  W十九条 (mei)业(lu)(lu)务l(zi)效(yue)(yue)量(xuan)h(lian)关(gua)(lu)(lu)务指标(yue)(yue)际(tai)值(jian)当以l(zi)(gan)计的(mei)业(lu)(lu)务(mei)(yun)(ge)告(juan)Z据,q按照规(yue)(yue)(ya)(mei)(yun)政策差异、企(juan)(ya)ƈ(lu)(lu)重l(zi)等(yue)(yue)观因素q行(yang)理剔除Q以(qi)证(xuan)hl(zi)果的可比性?/FONT>

  W二十条 财务l(zi)效定量()评h计分以企(jie)业(yun)(shen)h标实际值对照企(jie)业(dong)处行业、规模标(tang)准()q(yao)规(fan)(fei)计分模(kui)进行定量测(yan)?/FONT>

(mo)(mo)理l效定(dong)评仯(feng)分由专(qin)l根(di)据评h(feng)(yu)间企业管(nou)W效相兛_(chong)素的实(wei)(luo)况Q(han)考管(nou)W效定性评h(feng)(fu),(yun)定分倹{?/FONT>

  W二十一?/FONT> 对企业Q(lian)(xi)(e)W效定量评(xi)(xi)分应当依(rong)经(xian)责(xi)(xi)(hun)(e)审(cong)结果,(ren)q(ma)用(yang)(fan)(gou)(qian)评(xi)(xi)h准对(xi)(xi)L(hui)(yang)(fan)(gou)(qian)的财务(gai)(gai)l(zi)效(han)q(ma)(du)分别(xuan)h(huan)Qƈ(gou)q(ma)用(geng)术(nan)q_法计(geng)(yu)企业(xi)(xi)L(hui)财务(gai)(gai)l(zi)效(han)定量(xuan)h(huan)分数?/FONT>

  W四?/STRONG> 评h工作l织

  W二十二?/FONT> (mei)(heng)l(zi)(zi)合l(zi)(zi)效评h(chen)作(hu)按(ling)(shou)(huo)统(juan)Ҏ(gui)(mo)统(juan)标准(mo)分c(ling)d施”的原则l(zi)(zi)织实施(dan)(mo)?/FONT>

(mo)(mo)(mo)(mo)Q(ben)(lian)(cun)Q(ben)Q期(xi)W效(yu)价(feng)(huan),是企业经责(chu)d(cong)工(huan)的重要l(zi)(juan)部分Q(ben)依据国资委l(zi)济(lu)Q审计工作E序和要(cha)组(li)l(zi)实施?/FONT>

  Q二Q年(gou)(qian)W(suo)评价工作,(ren)是国资委开展企(juan)年(gou)(qian)胦(chu)(e)监(juan)工作的重要(cong)(yi)Q依(yun)(rong)国资委q(cun)(hai)财务(cong)算工作(hu)E(fu)序和胦(chu)(e)监(juan)工作要求(yao)l(zi)实施?/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:

  Q(ben)一Q(ben)制定企(juan)综合W(suo)评(xi)制度与(ya)(lu)(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三Q制(yue)(ya)(wei)布(kan)企业l合l效(xuan)(qiao)h(luo)准(ai)Q?/FONT>

  Q四Q组(li)l(zi)实(lin)(kou)企(jie)业(qing)Q期和(nin)q(qian)度l(zi)合l(zi)效评(qiao)h工作Q(yue)报评(qiao)hl(zi)果Q?/FONT>

  Q(ben)五Q(ben)对企业内部l效(xuan)h工作q(du)指导和(chu)督?/FONT>

  W二十四?/FONT> Ll效评h工作(hong)以Ҏ(gui)企业l济(lu)Q(huan)审计工作需要,聘请C(gan)会中介(lian)(hong)(ti)助配(ao)(hao)开展。受托配(li)合的C(gan)会中介(lian)(hong)在企业综合W效评价(feng)作(chu)(fu)承担以下职责Q(ben)?/FONT>

  Q(ben)一Q(ben)受(jia)开(fou)展Q期各q(cun)(lu)务基(hong)审计工作Q(ben)?/FONT>

  Q二(lao)Q(sui)助审核调(suo)Q期(zeng)q(cun)评(qiao)h基础(suo)据Q?/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(ben)五Q(ben)协助实(lin)施管理W效定性评(xi)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:

  Q(ben)(lian)Q(ben)对企业(gu)财务l效(han)定(zheng)评hl果发表专家意(xi)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(geng)理l(zi)效状况q行评议Q(ben)(ben)ƈ发表咨询意见Q(ben)(ben)?/FONT>

  Q(guo)Q(ling)定企业(yang)理W效(guo)性评(xi)h(bao)标(jiong)倹{?/FONT>

  W二十六?/FONT> 企业(she)综(huan)合(bao)W效评价(feng)作中承担以下职责Q?/FONT>

  Q(ben)一(cun)Q(ben)(qun)()供有兛_(chong)度胦务决(he)表和审计报告Q(ben)?/FONT>

  Q二Q提供管理W效定性评h需的有兌料;

  Q三Q组l(zi)开(fou)展子企业的综(huan)合W(hua)效评(shen)价工作?/FONT>

  W五?/FONT> 评hl果与评h?/STRONG>

  W二十七?/FONT> 评h(huan)l果是指(bao)Ҏ(kan)l合l效(han)评h(huan)分(ji)及分析得(gou)出的评h(huan)l论(mo)?/FONT>

  W二十八?/FONT> l合l效评h(rou)(ji)()百(lu)(rou)制表示Q(han)ƈ(rou)(ru)ؓ优、良(mo)(mo)(heng)(mo)(mo)(heng)(geng)(mo)(mo)差五个{(jiang)(mo)(mo)?/FONT>

  W二十九?/FONT> 企业l合(hao)l效(han)评h(qian)当q行q度(hai)之间(nie)l效(han)(hong)化(fei)比(shen)较分析,客观评h企业l营成果(juan)管理水q的提高E度(hai)?/FONT>

  Q一QQ(huan)期(xi)W(suo)评(shen)(shen)(shen)仯用Q(huan)期最后(yi)(qian)评(shen)(shen)(shen)L(feng)(man)(chu)上一L最后(yi)(qian)评(shen)(shen)(shen)L(feng)(man)(he)行对比?/FONT>

  Q(ben)二Q(ben)年度W效评仯(feng)用当q评L(man)与上年评hl果q行Ҏ(gui)(shen)?/FONT>

  W三十条 (xi)(xi)Ll效评hl(dun)是经责(chu)(xi)(xi)d(hui)(cong)工(huan)中评估(mei)业(lu)责(chu)ZQ期行职(lu)情况(dian)(cong)定(xi)(xi)Ll济(tao)(lu)Q的(dan)要依(rong),q(duo)ؓ(mei)业(lu)责(chu)ZQ期考核(mu)(chen)作(suo)(yun)参考?/FONT>

  W三十一?/FONT> q(qian)(qian)(cun)l(zi)效评hl(zi)果是开(fou)(ba)胦(chu)务监(juan)工作的(qing)重要(zhu)据Q(han)ƈ(juan)(juan)Z(hong)(juan)(juan)负责hq(qian)(qian)(cun)考核工作(hu)(suo)供(zong)参考(kou)?/FONT>

  W三十二?/FONT> 企(heng)l合l效评(qiao)h(huan)报告(tuan)根据评L(man)(mie)制、反(tuan)被评(qiao)h(huan)企(heng)l效状况的文Ӟ由报(duan)正文(jiong)(nin)附(qiao)g(man)成(mo)?/FONT>

  Q一Q企业综合W效评(shen)(shen)(xi)h告正文应当(jiao)明评(shen)(shen)(xi)依据、评(shen)(shen)(xi)(feng)(beng)E、评(shen)(shen)(xi)L(feng)果,(ren)(xi)及(qiang)需要说明(tiao)重大事项?/FONT>

(mo)(mo)Q(ben)二Q(ben)企(juan)(juan)(yang)(yang)(bao)W效评(shen)h(feng)(duan)(cai)件包括经(tong)(nie)W效分(ke)(man)(man)(qi)(duan)、(ci)(shen)仯(feng)分(wu)(mo)问卯(feng)查结(man)(man)分(ke)(man)(man)、专(pi)家咨(tuo)(xuan)意见等Q(ben)(han)(juan)(juan):l营l效分(ji)报告应当对企(juan)(juan)(yang)(tong)(nie)W效(bao)c媄响(ao)素、存在的(xiang)题{(jiang)进行(han)(ke)(man)(man)和(xuan)(cong)Q(ben)(han)ƈ(gou)提出相(gao)理(mo)?/FONT>

  W三十三?/FONT> 对企业综合(bao)W效评hC(gan)和(hong)映的问(lai)题(rao)应(you)(hong)时(hong)馈企业Qƈ(gou)要求企业予以(wei)x(chong)?/FONT>

(mo)(mo)(mo)(mo)Q(ben)一(cun)Q(ben)对(bang)Q(huan)期W效评价反(tuan)(jie)问题Q(ben)应(pai)当在(juan)达企业的经责(chu)d计处理(ji)见书(juan)明指(fu),q(duo)求企(juan)予以关注和整改(xi)(mo)(mo)?/FONT>

  Q(ben)二Q(ben)对于(yi)度W(hua)效(yu)(shen)(xi)L(feng)(bai)果反映的问题Q(ben)应(pai)当在()q(cun)财务(cong)算批复中明指出,(ren)q要求(bei)(jie)业予(xi)关注和整改(xi)?/FONT>

  W六?/STRONG> 工作责Q

  W三十四?/FONT> 企业(gu)应当(suo)(yun)真实(mo)全(wei)的(qing)l效评h基础数据资料Q(ben)企业主(fu)要(ci)责h(mo)M(xi)计师或主(fu)胦(chu)(e)会(xi)计工作的(qing)负责人应当对(suo)(yun)(fei)年(gou)度胦(chu)(e)会(xi)计报表和相(gao)评h基础资料(fei)真(yue)性负责?/FONT>

  W三十五?/FONT> (hong)托(liao)展企(jie)业(yang)合W(suo)评(xi)业务的机(hong)(hong)其相(gao)(gao)工作(hu)人员应严(luo)执(chen)(wu)(jie)业(yang)合W(suo)评(xi)工作的规定Q(ben)规范技术操作,(ren)(yun)保(liao)(xuan)(qiao)h(huan)q程独立、客观、公(shu),(ren)(xuan)(qiao)h(huan)l论(kun)(xiao)Q(ben)ƈ严守企业的商(zhe)业(yang)密。(xiao)(hong)与(ya)(kun)假(ta)、违(liao)(hong)(qu)序和(nin)工作(hu)规定Q(ben)导(nie)评(xi)L(bai)(cong)失实以(hong)泄(lang)露企(jie)业商(zhe)业(yang)密的Q(ben)国资委(ru)(zhen)(cong)委托其承(kua)企业l合l效(xuan)(qiao)h(huan)业务Q(ben)ƈ(ji)(wei)x(cong)通报(wei)行业主机(wei)I(ren)(wu)l予相(gao)(gao)处罚?/FONT>

  W三十六?/FONT> (qie)(jie)委(qi)(sui)(gao)工作人员l(zi)织开展企业综(yang)W(hua)(suo)评(xi)工作应当恪(di)(hao)(jie)守、规范程序、(huo)(ji)强指(bao)(fen){(jian)(xiao)于在l(zi)合l(zi)效(xuan)h(huan)q(ma)程中不(hao)(jie)或者徇U(zhou)舞弊,造成(yao)重大工作q(ma)失的,l(zi)予U律处分?/FONT>

  W三十七?/FONT> (jia)聘请(fei)评议专(pi)家应当认真了解和(rou)(rou)析企(heng)(gu)(fei)管理W效状(yan)况,客观(wei)正地进(chen)()议打(rou)(rou)()q提出合理的咨询意见。对(bang)在理l效(xuan)hq程中不(zhen)认真、(heng)(zhen)(wei)正Q(han)(pi)现评议结果或(yao)(yi)(xuan)意见(heng)(zhen)W合企(heng)(gu)实际(luo)(yi)Q(han)(xuan)h工作造成不利影响(fei),国资委将(xiao)不再l箋聘请(wei)ؓ(xuan)议专家?/FONT>

  W七?/STRONG> ?/FONT> ?/FONT>

  W三十八?/FONT> Ҏ本办法(li)定(yang)(mo)(mo)(lou)央企业(yang)合W效评(shen)(xi)实施细(tai)(rou)》和评(qiao)h标准另行(wei)布(mo)(mo)?/FONT>

  W三十九?/FONT> (mei)业开(ba)内部综合(bao)W效评价工(fa)作(jie)可依据本(long)办法制定(lei)具体(fei)工(fa)作规范(kou)?/FONT>

  W四十条 各(fan)(fan)区(hong)(lian)资产监督管理机构(fan)(fan)展综合W效评(xi)工作,(ren)可参照本办法执行?/FONT>

  W四十一?/FONT> 本办法自2006q?/FONT>5?/FONT>7日v施行?/P>

 
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