文章來源：綜合監督局 發(fa)布時間：2020-11-14
為深入貫徹習(xi)近平新時代中國(guo)特色社會主義思想和黨(dang)的(de)十九大精神，認真(zhen)落實(shi)黨(dang)中央、國(guo)務院(yuan)關于防范化解重大風險和推(tui)動高質量發(fa)展(zhan)的(de)決策(ce)部(bu)署，完善中央企(qi)業(ye)風險防控機制，全面提升中央企(qi)業(ye)內(nei)部(bu)控制（以下(xia)簡稱內(nei)控）體系(xi)(xi)有效性，國(guo)務院(yuan)國(guo)資委近日印(yin)發(fa)《關于加強(qiang)中央企(qi)業(ye)內(nei)部(bu)控制體系(xi)(xi)建設(she)與監督工(gong)作的(de)實(shi)施(shi)意(yi)見》（國(guo)資發(fa)監督規(gui)〔2019〕101號，以下(xia)簡稱《實(shi)施(shi)意(yi)見》）。
《實(shi)施(shi)意見(jian)》對中(zhong)央企(qi)業(ye)(ye)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)建設與監(jian)(jian)督工(gong)作(zuo)提出(chu)規(gui)(gui)范性要求，突(tu)出(chu)以(yi)(yi)(yi)下工(gong)作(zuo)重(zhong)點(dian)：一(yi)是(shi)建立健(jian)全(quan)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)。從優化(hua)(hua)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)、強(qiang)(qiang)(qiang)化(hua)(hua)集團管(guan)控(kong)(kong)(kong)(kong)(kong)、完善(shan)(shan)管(guan)理制(zhi)度、健(jian)全(quan)監(jian)(jian)督評價體(ti)系(xi)(xi)(xi)等方面(mian)，建立健(jian)全(quan)以(yi)(yi)(yi)風險(xian)管(guan)理為導向、合規(gui)(gui)管(guan)理監(jian)(jian)督為重(zhong)點(dian)，嚴格、規(gui)(gui)范、全(quan)面(mian)、有(you)效的(de)(de)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)，實(shi)現“強(qiang)(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)、防風險(xian)、促(cu)合規(gui)(gui)”的(de)(de)管(guan)控(kong)(kong)(kong)(kong)(kong)目(mu)標。二是(shi)加(jia)強(qiang)(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)有(you)效執行。聚焦關鍵(jian)業(ye)(ye)務(wu)、改(gai)(gai)革重(zhong)點(dian)領域、國有(you)資本運營重(zhong)要環節以(yi)(yi)(yi)及(ji)境(jing)外國有(you)資產監(jian)(jian)管(guan)，加(jia)強(qiang)(qiang)(qiang)重(zhong)要崗位和關鍵(jian)人員(yuan)在(zai)授權、審批、執行、報告(gao)等方面(mian)的(de)(de)權責管(guan)控(kong)(kong)(kong)(kong)(kong)，形成(cheng)相互銜(xian)接(jie)、相互制(zhi)衡、相互監(jian)(jian)督的(de)(de)工(gong)作(zuo)機(ji)制(zhi)，切實(shi)提高重(zhong)大風險(xian)防控(kong)(kong)(kong)(kong)(kong)能(neng)力。三是(shi)強(qiang)(qiang)(qiang)化(hua)(hua)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)信(xin)息(xi)化(hua)(hua)剛性約(yue)束。將信(xin)息(xi)化(hua)(hua)建設作(zuo)為加(jia)強(qiang)(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)剛性約(yue)束的(de)(de)重(zhong)要手(shou)段，推動內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)措施(shi)嵌(qian)入業(ye)(ye)務(wu)信(xin)息(xi)系(xi)(xi)(xi)統，推進(jin)信(xin)息(xi)系(xi)(xi)(xi)統間的(de)(de)集成(cheng)共(gong)享，實(shi)現經營管(guan)理決策(ce)和執行活動可控(kong)(kong)(kong)(kong)(kong)制(zhi)、可追溯(su)、可檢(jian)查(cha)，有(you)效減少人為違規(gui)(gui)操(cao)縱(zong)因素。四是(shi)突(tu)出(chu)“強(qiang)(qiang)(qiang)監(jian)(jian)管(guan)、嚴問(wen)責”。以(yi)(yi)(yi)監(jian)(jian)督問(wen)責為重(zhong)要抓手(shou)，通過(guo)加(jia)強(qiang)(qiang)(qiang)出(chu)資人和企(qi)業(ye)(ye)監(jian)(jian)督評價力度，強(qiang)(qiang)(qiang)化(hua)(hua)整改(gai)(gai)落實(shi)和責任追究工(gong)作(zuo)，形成(cheng)“以(yi)(yi)(yi)查(cha)促(cu)改(gai)(gai)”、“以(yi)(yi)(yi)改(gai)(gai)促(cu)建”的(de)(de)動態優化(hua)(hua)機(ji)制(zhi)，促(cu)進(jin)中(zhong)央企(qi)業(ye)(ye)不斷完善(shan)(shan)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)。
《實施(shi)意(yi)見》要求中央企業(ye)充分發揮內控體系對(dui)企業(ye)強(qiang)基固本作用，夯實管理基礎，加(jia)快建設具有(you)全球(qiu)競(jing)爭(zheng)力的世界一(yi)流企業(ye)。《實施(shi)意(yi)見》同時抄送各省、自治區、直轄市及計劃單列市和(he)新疆生(sheng)產建設兵團國資(zi)委。