文章來源(yuan)：監督局 發布時間：2021-10-12
為貫(guan)徹落實(shi)黨中央、國(guo)(guo)務院(yuan)關(guan)于加快建立健全(quan)國(guo)(guo)有(you)企業、國(guo)(guo)有(you)資(zi)(zi)本審計(ji)監(jian)督體(ti)系(xi)和制度(du)的(de)(de)決策部署，完善以管(guan)資(zi)(zi)本為主的(de)(de)國(guo)(guo)有(you)資(zi)(zi)產監(jian)管(guan)體(ti)制，有(you)效(xiao)推動構(gou)建集中統(tong)一、全(quan)面覆蓋、權威高(gao)效(xiao)的(de)(de)審計(ji)監(jian)督體(ti)系(xi)，深化中央企業內部審計(ji)監(jian)督工作，根據國(guo)(guo)家(jia)有(you)關(guan)法律法規(gui)(gui)規(gui)(gui)定(ding)，國(guo)(guo)務院(yuan)國(guo)(guo)資(zi)(zi)委近日制定(ding)印發了《關(guan)于深化中央企業內部審計(ji)監(jian)督工作的(de)(de)實(shi)施意見》（國(guo)(guo)資(zi)(zi)發監(jian)督規(gui)(gui)〔2020〕60號,以下簡(jian)稱《實(shi)施意見》）。
《實(shi)(shi)施意見》從(cong)體(ti)制(zhi)機制(zhi)、主(zhu)要(yao)(yao)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)、重(zhong)(zhong)點領域(yu)以及(ji)(ji)內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)(jian)(jian)管等方(fang)面對(dui)深化中央(yang)企業內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)(jian)(jian)督工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)提(ti)(ti)出(chu)(chu)了工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)要(yao)(yao)求(qiu)(qiu)：一(yi)是(shi)進一(yi)步(bu)完善(shan)內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)管理體(ti)制(zhi)機制(zhi)。明確(que)建(jian)立(li)健全(quan)(quan)黨委（黨組）、董事會(hui)（或主(zhu)要(yao)(yao)負責(ze)人(ren)）直接領導(dao)下(xia)的內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)領導(dao)體(ti)制(zhi)，發(fa)揮董事會(hui)審(shen)(shen)計(ji)(ji)(ji)(ji)委員(yuan)會(hui)管理和指導(dao)作(zuo)(zuo)(zuo)用(yong)，完善(shan)激勵約束機制(zhi)，壓實(shi)(shi)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)責(ze)任(ren)，加(jia)強(qiang)集(ji)團(tuan)總部(bu)(bu)對(dui)內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的統(tong)一(yi)管控。二是(shi)強(qiang)化內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)(jian)(jian)督。圍繞貫徹落(luo)實(shi)(shi)黨中央(yang)重(zhong)(zhong)大(da)(da)決(jue)策部(bu)(bu)署和國家重(zhong)(zhong)大(da)(da)戰略(lve)任(ren)務(wu)情況、提(ti)(ti)質增效穩增長、突出(chu)(chu)主(zhu)責(ze)主(zhu)業、混合所有制(zhi)改革、大(da)(da)額資(zi)金管控、對(dui)賭模式并(bing)購投資(zi)、高風險業務(wu)和“三(san)(san)重(zhong)(zhong)一(yi)大(da)(da)”事項等重(zhong)(zhong)點領域(yu)和關鍵(jian)環節，提(ti)(ti)出(chu)(chu)加(jia)強(qiang)內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)(jian)(jian)督檢查等具體(ti)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)要(yao)(yao)求(qiu)(qiu)。三(san)(san)是(shi)進一(yi)步(bu)規范內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)。針(zhen)對(dui)近年來經濟責(ze)任(ren)審(shen)(shen)計(ji)(ji)(ji)(ji)、境外(wai)經營(ying)投資(zi)、內(nei)(nei)控體(ti)系(xi)建(jian)設、審(shen)(shen)計(ji)(ji)(ji)(ji)整改落(luo)實(shi)(shi)及(ji)(ji)結果運用(yong)等方(fang)面新的工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)要(yao)(yao)求(qiu)(qiu)和存在的突出(chu)(chu)問題，明確(que)、細化相(xiang)關內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)要(yao)(yao)求(qiu)(qiu)。四是(shi)加(jia)強(qiang)出(chu)(chu)資(zi)人(ren)對(dui)內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)的監(jian)(jian)(jian)管。對(dui)審(shen)(shen)計(ji)(ji)(ji)(ji)計(ji)(ji)(ji)(ji)劃編(bian)制(zhi)、重(zhong)(zhong)大(da)(da)事項報告等工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)提(ti)(ti)出(chu)(chu)要(yao)(yao)求(qiu)(qiu)，明確(que)建(jian)立(li)健全(quan)(quan)出(chu)(chu)資(zi)人(ren)對(dui)內(nei)(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的檢查評估工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)機制(zhi)、加(jia)大(da)(da)責(ze)任(ren)追究(jiu)力度等。
《實(shi)施意見》是貫徹黨中央(yang)、國(guo)務(wu)院關于加快建立健全國(guo)有(you)企業(ye)、國(guo)有(you)資本審計(ji)監督體(ti)系(xi)和制度的(de)決策部署的(de)重要(yao)舉措，對(dui)推動健全中央(yang)企業(ye)內部監督體(ti)系(xi)，完善(shan)以管(guan)資本為主(zhu)的(de)國(guo)有(you)資產(chan)監管(guan)體(ti)制，促進(jin)中央(yang)企業(ye)提升公司治理水(shui)平和風險(xian)防范能力提升有(you)十分重要(yao)的(de)作用(yong)。《實(shi)施意見》同(tong)時抄送各省、自治區、直轄市及計(ji)劃單(dan)列市和新疆生產(chan)建設兵團國(guo)資委。
【責任編輯：伍全】