文章來源：綜合監督局 發布時間：2020-11-14
為深入貫徹習近平(ping)新時代中(zhong)國特色社會(hui)主義思想和(he)黨的(de)十九大精神，認真(zhen)落實黨中(zhong)央(yang)、國務院(yuan)關于防(fang)范(fan)化解重(zhong)大風險(xian)和(he)推動高質(zhi)量(liang)發展的(de)決策部(bu)署，完善中(zhong)央(yang)企業風險(xian)防(fang)控(kong)機制(zhi)，全面提(ti)升中(zhong)央(yang)企業內部(bu)控(kong)制(zhi)（以下(xia)簡稱內控(kong)）體系有效性，國務院(yuan)國資(zi)委近日印(yin)發《關于加強中(zhong)央(yang)企業內部(bu)控(kong)制(zhi)體系建設與(yu)監督(du)工(gong)作(zuo)的(de)實施(shi)意見》（國資(zi)發監督(du)規〔2019〕101號(hao)，以下(xia)簡稱《實施(shi)意見》）。
《實(shi)施意見》對中(zhong)央企業(ye)內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)建設(she)與(yu)監(jian)(jian)督工(gong)作(zuo)提(ti)出規范性要(yao)(yao)求，突(tu)出以(yi)下(xia)工(gong)作(zuo)重(zhong)(zhong)點：一是(shi)建立健全內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)。從優化(hua)內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)、強(qiang)(qiang)化(hua)集團管(guan)(guan)控(kong)(kong)(kong)(kong)(kong)(kong)、完善管(guan)(guan)理制度、健全監(jian)(jian)督評(ping)價體(ti)(ti)(ti)系(xi)等方面，建立健全以(yi)風險(xian)管(guan)(guan)理為(wei)導向、合(he)(he)規管(guan)(guan)理監(jian)(jian)督為(wei)重(zhong)(zhong)點，嚴格、規范、全面、有(you)(you)效(xiao)的(de)內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)，實(shi)現(xian)“強(qiang)(qiang)內控(kong)(kong)(kong)(kong)(kong)(kong)、防(fang)風險(xian)、促合(he)(he)規”的(de)管(guan)(guan)控(kong)(kong)(kong)(kong)(kong)(kong)目(mu)標。二是(shi)加(jia)強(qiang)(qiang)內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)有(you)(you)效(xiao)執行(xing)。聚焦關(guan)鍵(jian)業(ye)務、改革重(zhong)(zhong)點領(ling)域、國(guo)有(you)(you)資(zi)(zi)本運營重(zhong)(zhong)要(yao)(yao)環(huan)節以(yi)及境外國(guo)有(you)(you)資(zi)(zi)產監(jian)(jian)管(guan)(guan)，加(jia)強(qiang)(qiang)重(zhong)(zhong)要(yao)(yao)崗位和(he)(he)關(guan)鍵(jian)人(ren)員(yuan)在授權(quan)、審批(pi)、執行(xing)、報(bao)告(gao)等方面的(de)權(quan)責(ze)管(guan)(guan)控(kong)(kong)(kong)(kong)(kong)(kong)，形成相互(hu)銜接、相互(hu)制衡(heng)、相互(hu)監(jian)(jian)督的(de)工(gong)作(zuo)機制，切實(shi)提(ti)高(gao)重(zhong)(zhong)大(da)風險(xian)防(fang)控(kong)(kong)(kong)(kong)(kong)(kong)能力。三是(shi)強(qiang)(qiang)化(hua)內控(kong)(kong)(kong)(kong)(kong)(kong)信息(xi)(xi)化(hua)剛(gang)性約束。將信息(xi)(xi)化(hua)建設(she)作(zuo)為(wei)加(jia)強(qiang)(qiang)內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)剛(gang)性約束的(de)重(zhong)(zhong)要(yao)(yao)手(shou)段(duan)，推動(dong)(dong)(dong)內控(kong)(kong)(kong)(kong)(kong)(kong)措施嵌入業(ye)務信息(xi)(xi)系(xi)統，推進信息(xi)(xi)系(xi)統間的(de)集成共享，實(shi)現(xian)經營管(guan)(guan)理決策(ce)和(he)(he)執行(xing)活(huo)動(dong)(dong)(dong)可控(kong)(kong)(kong)(kong)(kong)(kong)制、可追溯、可檢查(cha)，有(you)(you)效(xiao)減少人(ren)為(wei)違(wei)規操縱因(yin)素。四是(shi)突(tu)出“強(qiang)(qiang)監(jian)(jian)管(guan)(guan)、嚴問責(ze)”。以(yi)監(jian)(jian)督問責(ze)為(wei)重(zhong)(zhong)要(yao)(yao)抓手(shou)，通(tong)過加(jia)強(qiang)(qiang)出資(zi)(zi)人(ren)和(he)(he)企業(ye)監(jian)(jian)督評(ping)價力度，強(qiang)(qiang)化(hua)整(zheng)改落實(shi)和(he)(he)責(ze)任追究工(gong)作(zuo)，形成“以(yi)查(cha)促改”、“以(yi)改促建”的(de)動(dong)(dong)(dong)態優化(hua)機制，促進中(zhong)央企業(ye)不(bu)斷完善內控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)。
《實(shi)(shi)施意見》要求中央企(qi)業(ye)充分發揮內控體系對企(qi)業(ye)強(qiang)基固本作用(yong)，夯實(shi)(shi)管(guan)理基礎，加(jia)快建設(she)(she)具有(you)全球競爭(zheng)力的世界一流企(qi)業(ye)。《實(shi)(shi)施意見》同時抄送各省、自(zi)治(zhi)區、直轄(xia)市(shi)及計劃單列市(shi)和新疆(jiang)生(sheng)產建設(she)(she)兵團國資(zi)委。