文章來(lai)源(yuan)：綜(zong)合監督局 發布(bu)時(shi)間：2020-11-14
為深入貫徹習近(jin)平新時代中(zhong)國(guo)(guo)(guo)特色社(she)會主(zhu)義思(si)想和(he)黨的(de)(de)十(shi)九大精(jing)神，認真落(luo)實(shi)黨中(zhong)央(yang)(yang)、國(guo)(guo)(guo)務院(yuan)關于(yu)(yu)防(fang)范化解重大風(feng)險(xian)和(he)推(tui)動高質(zhi)量發展的(de)(de)決策(ce)部署(shu)，完善中(zhong)央(yang)(yang)企業風(feng)險(xian)防(fang)控機制(zhi)(zhi)，全面提升中(zhong)央(yang)(yang)企業內部控制(zhi)(zhi)（以下簡(jian)稱內控）體系(xi)有效性，國(guo)(guo)(guo)務院(yuan)國(guo)(guo)(guo)資委近(jin)日印(yin)發《關于(yu)(yu)加強中(zhong)央(yang)(yang)企業內部控制(zhi)(zhi)體系(xi)建設與(yu)監(jian)督工作的(de)(de)實(shi)施(shi)意見》（國(guo)(guo)(guo)資發監(jian)督規〔2019〕101號，以下簡(jian)稱《實(shi)施(shi)意見》）。
《實施意見》對中央(yang)企(qi)業內(nei)控(kong)體(ti)系(xi)(xi)建設(she)與(yu)監(jian)督(du)工(gong)(gong)(gong)作(zuo)提(ti)出規范性要求，突(tu)(tu)出以(yi)(yi)(yi)下工(gong)(gong)(gong)作(zuo)重(zhong)(zhong)點：一是建立(li)健(jian)全內(nei)控(kong)體(ti)系(xi)(xi)。從優化(hua)(hua)內(nei)控(kong)體(ti)系(xi)(xi)、強(qiang)(qiang)化(hua)(hua)集(ji)團管(guan)(guan)(guan)控(kong)、完(wan)善(shan)管(guan)(guan)(guan)理制(zhi)度、健(jian)全監(jian)督(du)評價體(ti)系(xi)(xi)等方面，建立(li)健(jian)全以(yi)(yi)(yi)風險(xian)管(guan)(guan)(guan)理為(wei)(wei)導向(xiang)、合(he)規管(guan)(guan)(guan)理監(jian)督(du)為(wei)(wei)重(zhong)(zhong)點，嚴格、規范、全面、有(you)效的內(nei)控(kong)體(ti)系(xi)(xi)，實現“強(qiang)(qiang)內(nei)控(kong)、防風險(xian)、促(cu)(cu)合(he)規”的管(guan)(guan)(guan)控(kong)目(mu)標。二是加強(qiang)(qiang)內(nei)控(kong)體(ti)系(xi)(xi)有(you)效執(zhi)(zhi)行。聚焦(jiao)關鍵(jian)業務(wu)、改(gai)(gai)革重(zhong)(zhong)點領域、國有(you)資本運營重(zhong)(zhong)要環節(jie)以(yi)(yi)(yi)及境(jing)外國有(you)資產監(jian)管(guan)(guan)(guan)，加強(qiang)(qiang)重(zhong)(zhong)要崗位和(he)關鍵(jian)人(ren)員在授(shou)權(quan)、審(shen)批、執(zhi)(zhi)行、報告等方面的權(quan)責管(guan)(guan)(guan)控(kong)，形(xing)成(cheng)相(xiang)互(hu)(hu)銜(xian)接、相(xiang)互(hu)(hu)制(zhi)衡、相(xiang)互(hu)(hu)監(jian)督(du)的工(gong)(gong)(gong)作(zuo)機(ji)制(zhi)，切(qie)實提(ti)高(gao)重(zhong)(zhong)大風險(xian)防控(kong)能力(li)(li)。三是強(qiang)(qiang)化(hua)(hua)內(nei)控(kong)信息(xi)化(hua)(hua)剛性約束。將(jiang)信息(xi)化(hua)(hua)建設(she)作(zuo)為(wei)(wei)加強(qiang)(qiang)內(nei)控(kong)體(ti)系(xi)(xi)剛性約束的重(zhong)(zhong)要手(shou)(shou)段，推動內(nei)控(kong)措施嵌入業務(wu)信息(xi)系(xi)(xi)統，推進信息(xi)系(xi)(xi)統間的集(ji)成(cheng)共享(xiang)，實現經營管(guan)(guan)(guan)理決策和(he)執(zhi)(zhi)行活動可控(kong)制(zhi)、可追溯、可檢(jian)查，有(you)效減少人(ren)為(wei)(wei)違規操縱因(yin)素。四是突(tu)(tu)出“強(qiang)(qiang)監(jian)管(guan)(guan)(guan)、嚴問責”。以(yi)(yi)(yi)監(jian)督(du)問責為(wei)(wei)重(zhong)(zhong)要抓手(shou)(shou)，通(tong)過加強(qiang)(qiang)出資人(ren)和(he)企(qi)業監(jian)督(du)評價力(li)(li)度，強(qiang)(qiang)化(hua)(hua)整改(gai)(gai)落(luo)實和(he)責任追究工(gong)(gong)(gong)作(zuo)，形(xing)成(cheng)“以(yi)(yi)(yi)查促(cu)(cu)改(gai)(gai)”、“以(yi)(yi)(yi)改(gai)(gai)促(cu)(cu)建”的動態優化(hua)(hua)機(ji)制(zhi)，促(cu)(cu)進中央(yang)企(qi)業不(bu)斷完(wan)善(shan)內(nei)控(kong)體(ti)系(xi)(xi)。
《實(shi)施(shi)意見(jian)》要求中(zhong)央(yang)企業(ye)充分發揮內控體系對企業(ye)強(qiang)基固本作用(yong)，夯實(shi)管理基礎，加快建(jian)設(she)(she)具有(you)全球競(jing)爭力的世(shi)界一(yi)流企業(ye)。《實(shi)施(shi)意見(jian)》同時抄送各省、自治區、直轄市及計劃(hua)單列(lie)市和新(xin)疆生產建(jian)設(she)(she)兵(bing)團國資委。