文(wen)章來源：綜合監督局(ju) 發布時間：2020-11-14
為深入貫徹習近平新時代(dai)中(zhong)國(guo)特色社(she)會(hui)主義思想和黨(dang)的(de)十九大精神，認真落實黨(dang)中(zhong)央(yang)(yang)、國(guo)務院(yuan)關于防范化解重大風(feng)險(xian)和推動高質量發展的(de)決策部署，完善中(zhong)央(yang)(yang)企(qi)業風(feng)險(xian)防控機(ji)制(zhi)，全(quan)面提升中(zhong)央(yang)(yang)企(qi)業內部控制(zhi)（以下簡(jian)(jian)稱內控）體(ti)系有效性，國(guo)務院(yuan)國(guo)資委(wei)近日印發《關于加強(qiang)中(zhong)央(yang)(yang)企(qi)業內部控制(zhi)體(ti)系建設與監督工作的(de)實施意見》（國(guo)資發監督規(gui)〔2019〕101號，以下簡(jian)(jian)稱《實施意見》）。
《實(shi)(shi)施(shi)意見》對中央企業(ye)內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)建(jian)設與(yu)監(jian)(jian)(jian)(jian)(jian)督(du)工作(zuo)提出規范性要求，突出以下(xia)工作(zuo)重(zhong)(zhong)點：一是建(jian)立健(jian)全(quan)內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)。從優化(hua)(hua)(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)、強(qiang)(qiang)(qiang)(qiang)(qiang)化(hua)(hua)(hua)集團管(guan)控(kong)(kong)(kong)(kong)、完善管(guan)理制(zhi)度、健(jian)全(quan)監(jian)(jian)(jian)(jian)(jian)督(du)評價體(ti)(ti)系(xi)等方面，建(jian)立健(jian)全(quan)以風(feng)險(xian)管(guan)理為(wei)(wei)(wei)導向、合規管(guan)理監(jian)(jian)(jian)(jian)(jian)督(du)為(wei)(wei)(wei)重(zhong)(zhong)點，嚴格、規范、全(quan)面、有效的(de)內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)，實(shi)(shi)現(xian)“強(qiang)(qiang)(qiang)(qiang)(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)、防風(feng)險(xian)、促合規”的(de)管(guan)控(kong)(kong)(kong)(kong)目標(biao)。二(er)是加強(qiang)(qiang)(qiang)(qiang)(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)有效執行(xing)。聚焦(jiao)關鍵業(ye)務(wu)、改(gai)革重(zhong)(zhong)點領域(yu)、國(guo)有資(zi)本運營重(zhong)(zhong)要環節以及境(jing)外國(guo)有資(zi)產監(jian)(jian)(jian)(jian)(jian)管(guan)，加強(qiang)(qiang)(qiang)(qiang)(qiang)重(zhong)(zhong)要崗位和(he)(he)(he)關鍵人(ren)員在授權、審(shen)批、執行(xing)、報告等方面的(de)權責管(guan)控(kong)(kong)(kong)(kong)，形成相(xiang)互(hu)(hu)(hu)銜接、相(xiang)互(hu)(hu)(hu)制(zhi)衡、相(xiang)互(hu)(hu)(hu)監(jian)(jian)(jian)(jian)(jian)督(du)的(de)工作(zuo)機(ji)制(zhi)，切實(shi)(shi)提高重(zhong)(zhong)大風(feng)險(xian)防控(kong)(kong)(kong)(kong)能力(li)。三是強(qiang)(qiang)(qiang)(qiang)(qiang)化(hua)(hua)(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)信息化(hua)(hua)(hua)剛性約(yue)束。將信息化(hua)(hua)(hua)建(jian)設作(zuo)為(wei)(wei)(wei)加強(qiang)(qiang)(qiang)(qiang)(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)剛性約(yue)束的(de)重(zhong)(zhong)要手(shou)段，推動內(nei)(nei)控(kong)(kong)(kong)(kong)措(cuo)施(shi)嵌入業(ye)務(wu)信息系(xi)統(tong)，推進信息系(xi)統(tong)間的(de)集成共享，實(shi)(shi)現(xian)經營管(guan)理決(jue)策(ce)和(he)(he)(he)執行(xing)活(huo)動可控(kong)(kong)(kong)(kong)制(zhi)、可追(zhui)溯(su)、可檢查，有效減(jian)少(shao)人(ren)為(wei)(wei)(wei)違規操(cao)縱因素。四是突出“強(qiang)(qiang)(qiang)(qiang)(qiang)監(jian)(jian)(jian)(jian)(jian)管(guan)、嚴問責”。以監(jian)(jian)(jian)(jian)(jian)督(du)問責為(wei)(wei)(wei)重(zhong)(zhong)要抓手(shou)，通過加強(qiang)(qiang)(qiang)(qiang)(qiang)出資(zi)人(ren)和(he)(he)(he)企業(ye)監(jian)(jian)(jian)(jian)(jian)督(du)評價力(li)度，強(qiang)(qiang)(qiang)(qiang)(qiang)化(hua)(hua)(hua)整(zheng)改(gai)落實(shi)(shi)和(he)(he)(he)責任追(zhui)究工作(zuo)，形成“以查促改(gai)”、“以改(gai)促建(jian)”的(de)動態優化(hua)(hua)(hua)機(ji)制(zhi)，促進中央企業(ye)不斷完善內(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)。
《實施意(yi)(yi)見(jian)》要(yao)求中(zhong)央企業充分發揮(hui)內控(kong)體(ti)系(xi)對企業強(qiang)基固本作用(yong)，夯實管理基礎，加快(kuai)建設具(ju)有全球(qiu)競爭力的世(shi)界一流企業。《實施意(yi)(yi)見(jian)》同時(shi)抄送各省、自治區(qu)、直(zhi)轄市(shi)及(ji)計(ji)劃(hua)單列(lie)市(shi)和新疆生產建設兵(bing)團國(guo)資委。