文章來源：中國政府(fu)網 發布(bu)時間：2016-11-10
國辦發〔2015〕79號
各省、自治區、直轄市人民政府，國務院各部委、各直屬機構：
我國(guo)(guo)(guo)企業國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)是全體人(ren)民(min)的(de)共同財富，保障國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)安(an)全、防止(zhi)國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)流(liu)失，是全面建成小康社會、實(shi)現全體人(ren)民(min)共同富裕的(de)必(bi)然要求。改革開放以來，我國(guo)(guo)(guo)國(guo)(guo)(guo)有(you)(you)經濟不斷發(fa)展壯大(da)，國(guo)(guo)(guo)有(you)(you)企業市場活力普遍增強、效率顯著提高，企業國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)監(jian)管(guan)工(gong)作取(qu)得積極進展和明顯成效。但與此同時，一些國(guo)(guo)(guo)有(you)(you)企業逐漸暴(bao)露出管(guan)理不規范、內(nei)部人(ren)控制(zhi)嚴重、企業領導(dao)人(ren)員權力缺乏制(zhi)約、腐(fu)敗案件多(duo)有(you)(you)發(fa)生等(deng)問(wen)題，企業國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)監(jian)督(du)工(gong)作中多(duo)頭(tou)監(jian)督(du)、重復(fu)監(jian)督(du)和監(jian)督(du)不到位的(de)現象也日益(yi)突出。為貫徹落(luo)實(shi)中央關(guan)于深化國(guo)(guo)(guo)有(you)(you)企業改革的(de)有(you)(you)關(guan)部署，切實(shi)加強和改進企業國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)監(jian)督(du)、防止(zhi)國(guo)(guo)(guo)有(you)(you)資(zi)產(chan)(chan)流(liu)失，經國(guo)(guo)(guo)務院同意，現提出以下意見。
一、總體要求
（一）指導(dao)思(si)想。認真(zhen)貫(guan)徹落實黨(dang)的(de)十八大(da)和(he)(he)十八屆二中(zhong)、三中(zhong)、四中(zhong)、五(wu)中(zhong)全會精神，按(an)照黨(dang)中(zhong)央(yang)、國(guo)務院有(you)關決策部署，以(yi)國(guo)有(you)資產保值(zhi)增值(zhi)、防止流(liu)失為(wei)目標，堅持問題導(dao)向(xiang)，立(li)足體(ti)制(zhi)機制(zhi)制(zhi)度(du)創新，加強(qiang)(qiang)和(he)(he)改進黨(dang)對(dui)國(guo)有(you)企(qi)業(ye)的(de)領導(dao)，切實強(qiang)(qiang)化國(guo)有(you)企(qi)業(ye)內(nei)部監(jian)督(du)、出資人監(jian)督(du)和(he)(he)審計(ji)、紀檢監(jian)察、巡視監(jian)督(du)以(yi)及社會監(jian)督(du)，嚴格責任追究，加快形成全面(mian)覆蓋、分(fen)工(gong)明(ming)確、協同配合(he)、制(zhi)約有(you)力的(de)國(guo)有(you)資產監(jian)督(du)體(ti)系，充(chong)分(fen)體(ti)現監(jian)督(du)的(de)嚴肅性、權威性、時(shi)效性，促進國(guo)有(you)企(qi)業(ye)持續健康發(fa)展。
（二）基本原則。
堅持全(quan)面覆蓋，突出重點(dian)。實現企(qi)業國有(you)(you)資產(chan)監(jian)督全(quan)覆蓋，加強對國有(you)(you)企(qi)業權(quan)力集(ji)中、資金(jin)密集(ji)、資源富(fu)集(ji)、資產(chan)聚(ju)集(ji)等重點(dian)部門、重點(dian)崗位(wei)和重點(dian)決策環節的監(jian)督，切實維護(hu)國有(you)(you)資產(chan)安全(quan)。
堅持(chi)權責分明，協同(tong)聯合(he)(he)。清晰(xi)界定各類監(jian)(jian)督主體(ti)的(de)監(jian)(jian)督職責，有(you)效整合(he)(he)監(jian)(jian)督資(zi)源(yuan)，增強監(jian)(jian)督工作合(he)(he)力，形成內外銜接(jie)、上下(xia)貫通的(de)國有(you)資(zi)產監(jian)(jian)督格局。
堅(jian)持放管結合，提(ti)高效(xiao)率。正確處(chu)理好依法(fa)加強監(jian)(jian)督和增強企業活(huo)力的關系，改進監(jian)(jian)督方式，創(chuang)新監(jian)(jian)督方法(fa)，尊重和維(wei)護企業經(jing)營自主權(quan)，增強監(jian)(jian)督的針對(dui)性(xing)和有效(xiao)性(xing)。
堅持完善(shan)制度(du)，嚴肅問(wen)責(ze)。建(jian)立健(jian)全企業國有資產監(jian)督(du)法(fa)(fa)律(lv)法(fa)(fa)規(gui)體系，依法(fa)(fa)依規(gui)開展監(jian)督(du)工(gong)(gong)作，完善(shan)責(ze)任(ren)追(zhui)究制度(du)，對違法(fa)(fa)違規(gui)造成國有資產損(sun)失(shi)(shi)以及監(jian)督(du)工(gong)(gong)作中(zhong)失(shi)(shi)職瀆職的責(ze)任(ren)主體，嚴格(ge)追(zhui)究責(ze)任(ren)。
二、著力強(qiang)化企業內(nei)部監督
（三）完善企業(ye)(ye)內(nei)(nei)部(bu)(bu)監(jian)督(du)(du)(du)機(ji)制。企業(ye)(ye)集團應當建立涵(han)蓋各(ge)治理(li)主(zhu)體及審計(ji)、紀檢監(jian)察、巡視(shi)、法律、財(cai)務(wu)等(deng)部(bu)(bu)門的(de)監(jian)督(du)(du)(du)工(gong)(gong)作(zuo)體系，強化(hua)(hua)對子企業(ye)(ye)的(de)縱向監(jian)督(du)(du)(du)和(he)各(ge)業(ye)(ye)務(wu)板塊的(de)專(zhuan)業(ye)(ye)監(jian)督(du)(du)(du)。健全涉及財(cai)務(wu)、采購、營(ying)銷、投資(zi)等(deng)方面(mian)的(de)內(nei)(nei)部(bu)(bu)監(jian)督(du)(du)(du)制度和(he)內(nei)(nei)控機(ji)制，進(jin)一(yi)步發揮(hui)總會計(ji)師、總法律顧(gu)問作(zuo)用，加強對企業(ye)(ye)重大決策(ce)和(he)重要經(jing)營(ying)活動(dong)的(de)財(cai)務(wu)、法律審核把(ba)關(guan)。加強企業(ye)(ye)內(nei)(nei)部(bu)(bu)監(jian)督(du)(du)(du)工(gong)(gong)作(zuo)的(de)聯動(dong)配(pei)合，提升(sheng)信息化(hua)(hua)水(shui)平(ping)，強化(hua)(hua)流程管控的(de)剛性(xing)約束，確保內(nei)(nei)部(bu)(bu)監(jian)督(du)(du)(du)及時、有效。
（四）強(qiang)化董(dong)(dong)(dong)事(shi)會(hui)(hui)規范(fan)運(yun)作和對經理層的監督(du)。深入推進外(wai)部(bu)(bu)董(dong)(dong)(dong)事(shi)占多數的董(dong)(dong)(dong)事(shi)會(hui)(hui)建(jian)設(she)(she)，加強(qiang)董(dong)(dong)(dong)事(shi)會(hui)(hui)內(nei)部(bu)(bu)的制衡約束(shu)，依法規范(fan)董(dong)(dong)(dong)事(shi)會(hui)(hui)決(jue)策程(cheng)序和董(dong)(dong)(dong)事(shi)長履職行為，落實(shi)董(dong)(dong)(dong)事(shi)對董(dong)(dong)(dong)事(shi)會(hui)(hui)決(jue)議承(cheng)擔的法定責任。切實(shi)加強(qiang)董(dong)(dong)(dong)事(shi)會(hui)(hui)對經理層落實(shi)董(dong)(dong)(dong)事(shi)會(hui)(hui)決(jue)議情況的監督(du)。設(she)(she)置由外(wai)部(bu)(bu)董(dong)(dong)(dong)事(shi)組成的審(shen)計(ji)委員(yuan)會(hui)(hui)，建(jian)立審(shen)計(ji)部(bu)(bu)門向董(dong)(dong)(dong)事(shi)會(hui)(hui)負(fu)責的工作機(ji)制，董(dong)(dong)(dong)事(shi)會(hui)(hui)依法審(shen)議批準企業年度審(shen)計(ji)計(ji)劃和重要審(shen)計(ji)報告，增(zeng)強(qiang)董(dong)(dong)(dong)事(shi)會(hui)(hui)運(yun)用內(nei)部(bu)(bu)審(shen)計(ji)規范(fan)運(yun)營、管控(kong)風(feng)險的能力。
（五）加(jia)強企(qi)業內設(she)監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)建設(she)。建立監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)主席(xi)由上級母(mu)公司(si)依(yi)法提名、委派制度(du)，提高專職(zhi)監(jian)(jian)(jian)(jian)事(shi)比例，增強監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)的(de)(de)獨立性和權威(wei)性。加(jia)大監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)對董事(shi)、高級管(guan)理(li)人員(yuan)(yuan)履(lv)職(zhi)行為的(de)(de)監(jian)(jian)(jian)(jian)督(du)力度(du)，進一步落實監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)檢查公司(si)財(cai)務、糾正董事(shi)及高級管(guan)理(li)人員(yuan)(yuan)損害公司(si)利益(yi)行為等職(zhi)權，保(bao)障監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)依(yi)法行權履(lv)職(zhi)，強化監(jian)(jian)(jian)(jian)事(shi)會(hui)(hui)及監(jian)(jian)(jian)(jian)事(shi)的(de)(de)監(jian)(jian)(jian)(jian)督(du)責任。
（六）重視企業職(zhi)工民(min)主監(jian)督。健(jian)全(quan)以職(zhi)工代表大會為基本(ben)形式的企業民(min)主管理制(zhi)(zhi)度(du)，規范職(zhi)工董事、職(zhi)工監(jian)事的產(chan)生程(cheng)序(xu)，切實發揮(hui)其在參與(yu)公司決策和治理中的作用(yong)。大力推進(jin)廠務(wu)公開，建立公開事項清單制(zhi)(zhi)度(du)，保障職(zhi)工知情權、參與(yu)權和監(jian)督權。
（七）發揮企業(ye)黨(dang)(dang)(dang)組(zu)織(zhi)保(bao)證(zheng)監(jian)(jian)督(du)(du)作用。把加強黨(dang)(dang)(dang)的領(ling)導和完善公(gong)司治理統一起來，落(luo)實(shi)黨(dang)(dang)(dang)組(zu)織(zhi)在企業(ye)黨(dang)(dang)(dang)風廉政建設和反腐(fu)敗工(gong)作中的主(zhu)體責任和紀檢機構的監(jian)(jian)督(du)(du)責任，健全黨(dang)(dang)(dang)組(zu)織(zhi)參與(yu)重大決(jue)策機制(zhi)，強化黨(dang)(dang)(dang)組(zu)織(zhi)對企業(ye)領(ling)導人員履職行(xing)為的監(jian)(jian)督(du)(du)，確保(bao)企業(ye)決(jue)策部署及其執行(xing)過程符合黨(dang)(dang)(dang)和國家方針(zhen)政策、法律法規(gui)。
三(san)、切實加強企業外(wai)部監督
（八(ba)）完善(shan)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)監(jian)(jian)督(du)(du)(du)(du)。國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)要堅持(chi)出(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)管(guan)理(li)(li)和(he)(he)監(jian)(jian)督(du)(du)(du)(du)的(de)(de)(de)有(you)機(ji)(ji)統一，進一步加(jia)強出(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)監(jian)(jian)督(du)(du)(du)(du)。健(jian)全國(guo)(guo)有(you)企(qi)(qi)業(ye)規劃投資(zi)(zi)(zi)(zi)(zi)(zi)、改制(zhi)(zhi)重(zhong)組、產(chan)權管(guan)理(li)(li)、財務評(ping)價、業(ye)績考核、選人(ren)(ren)(ren)(ren)用(yong)人(ren)(ren)(ren)(ren)、薪酬分配等(deng)規范國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)本運作、防止流失的(de)(de)(de)制(zhi)(zhi)度(du)(du)。加(jia)大(da)對(dui)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)制(zhi)(zhi)度(du)(du)執行情況的(de)(de)(de)監(jian)(jian)督(du)(du)(du)(du)力度(du)(du)，定(ding)期(qi)開展(zhan)對(dui)各業(ye)務領域制(zhi)(zhi)度(du)(du)執行情況的(de)(de)(de)檢查，針對(dui)不同(tong)時期(qi)的(de)(de)(de)重(zhong)點任(ren)務和(he)(he)突出(chu)(chu)(chu)問題(ti)不定(ding)期(qi)開展(zhan)專(zhuan)項抽查。國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)設立稽查辦公室，負責分類處置(zhi)和(he)(he)督(du)(du)(du)(du)辦監(jian)(jian)督(du)(du)(du)(du)工(gong)作中(zhong)(zhong)發現的(de)(de)(de)需要企(qi)(qi)業(ye)整改的(de)(de)(de)問題(ti)，組織開展(zhan)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)重(zhong)大(da)損失調查，提出(chu)(chu)(chu)有(you)關責任(ren)追究的(de)(de)(de)意見建議。開展(zhan)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)向所(suo)出(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)企(qi)(qi)業(ye)依法委派總(zong)會計師試點工(gong)作，強化(hua)出(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)對(dui)企(qi)(qi)業(ye)重(zhong)大(da)財務事項的(de)(de)(de)監(jian)(jian)督(du)(du)(du)(du)。加(jia)強企(qi)(qi)業(ye)境(jing)(jing)外(wai)(wai)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)督(du)(du)(du)(du)，重(zhong)視(shi)在法人(ren)(ren)(ren)(ren)治理(li)(li)結(jie)構(gou)中(zhong)(zhong)運用(yong)出(chu)(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)人(ren)(ren)(ren)(ren)監(jian)(jian)督(du)(du)(du)(du)手(shou)段，強化(hua)對(dui)企(qi)(qi)業(ye)境(jing)(jing)外(wai)(wai)投資(zi)(zi)(zi)(zi)(zi)(zi)、運營(ying)和(he)(he)產(chan)權狀況的(de)(de)(de)監(jian)(jian)督(du)(du)(du)(du)，嚴格規范境(jing)(jing)外(wai)(wai)大(da)額資(zi)(zi)(zi)(zi)(zi)(zi)金使用(yong)、集中(zhong)(zhong)采購和(he)(he)傭(yong)金管(guan)理(li)(li)，確保(bao)企(qi)(qi)業(ye)境(jing)(jing)外(wai)(wai)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)產(chan)安(an)全可控、有(you)效運營(ying)。
（九）加強(qiang)和(he)(he)(he)改進外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)。對國有(you)資(zi)產監(jian)(jian)(jian)(jian)(jian)管(guan)機構所(suo)出資(zi)企業依(yi)(yi)法實行外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)制(zhi)(zhi)(zhi)度。外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)由政府派(pai)出，作為出資(zi)人監(jian)(jian)(jian)(jian)(jian)督(du)(du)的(de)專門力量，圍繞企業財務、重(zhong)大(da)(da)決策、運營(ying)過(guo)程中涉及國有(you)資(zi)產流失的(de)事(shi)(shi)(shi)(shi)(shi)項和(he)(he)(he)關(guan)鍵環節、董事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)和(he)(he)(he)經理層依(yi)(yi)法依(yi)(yi)規履職(zhi)情(qing)(qing)況(kuang)等重(zhong)點，著力強(qiang)化(hua)對企業的(de)當期和(he)(he)(he)事(shi)(shi)(shi)(shi)(shi)中監(jian)(jian)(jian)(jian)(jian)督(du)(du)。進一(yi)步完善履職(zhi)報(bao)告(gao)(gao)制(zhi)(zhi)(zhi)度，外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)要逐戶向(xiang)政府報(bao)告(gao)(gao)年度監(jian)(jian)(jian)(jian)(jian)督(du)(du)檢查情(qing)(qing)況(kuang)，對重(zhong)大(da)(da)事(shi)(shi)(shi)(shi)(shi)項、重(zhong)要情(qing)(qing)況(kuang)、重(zhong)大(da)(da)風險和(he)(he)(he)違法違紀違規行為“一(yi)事(shi)(shi)(shi)(shi)(shi)一(yi)報(bao)告(gao)(gao)”。按(an)照規定的(de)程序和(he)(he)(he)內容，對監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)監(jian)(jian)(jian)(jian)(jian)督(du)(du)檢查情(qing)(qing)況(kuang)實行“一(yi)企一(yi)公(gong)開(kai)”，也可(ke)以按(an)照類別和(he)(he)(he)事(shi)(shi)(shi)(shi)(shi)項公(gong)開(kai)。切(qie)實保障監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)主席(xi)依(yi)(yi)法行權履職(zhi)，落(luo)實外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)的(de)糾正建議(yi)權、罷(ba)免或(huo)者調整建議(yi)權，監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)主席(xi)根據授權督(du)(du)促企業整改落(luo)實有(you)關(guan)問題或(huo)者約談企業領導(dao)人員。建立外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)可(ke)追(zhui)溯、可(ke)量化(hua)、可(ke)考核、可(ke)問責的(de)履職(zhi)記錄(lu)制(zhi)(zhi)(zhi)度，切(qie)實強(qiang)化(hua)責任(ren)意(yi)識，健(jian)全責任(ren)倒查機制(zhi)(zhi)(zhi)。
（十）健全(quan)國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監督(du)體系。完善(shan)國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)制度(du)，進(jin)一步厘清(qing)政府部門公(gong)共(gong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)、出資(zi)(zi)人審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)和企(qi)業(ye)(ye)(ye)內部審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)之間的職責(ze)分工，實現企(qi)業(ye)(ye)(ye)國(guo)有(you)(you)(you)資(zi)(zi)產審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監督(du)全(quan)覆蓋(gai)。加大(da)(da)對國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)領導(dao)人員履行經(jing)濟責(ze)任情況的審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)力度(du)，堅持(chi)離任必審(shen)(shen)(shen)(shen)，完善(shan)任中審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)，探索任期輪審(shen)(shen)(shen)(shen)，實現任期內至少審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)一次。探索建立國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)經(jing)常(chang)性審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)制度(du)，對國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)重(zhong)大(da)(da)財務(wu)異常(chang)、重(zhong)大(da)(da)資(zi)(zi)產損失及風險隱患(huan)、國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)境外資(zi)(zi)產等開展專項(xiang)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)，對重(zhong)大(da)(da)決策(ce)部署和投資(zi)(zi)項(xiang)目、重(zhong)要專項(xiang)資(zi)(zi)金等開展跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)。完善(shan)國(guo)有(you)(you)(you)企(qi)業(ye)(ye)(ye)購(gou)買審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)服務(wu)辦(ban)法，擴大(da)(da)購(gou)買服務(wu)范(fan)圍(wei)，推(tui)動審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監督(du)職業(ye)(ye)(ye)化。
（十一(yi)）進一(yi)步增強(qiang)(qiang)紀(ji)(ji)(ji)檢(jian)監察和(he)(he)巡視的監督(du)作(zuo)用。督(du)促(cu)國(guo)有(you)(you)企(qi)(qi)業落實“兩(liang)個責任”，實行(xing)(xing)“一(yi)案(an)雙查(cha)”，強(qiang)(qiang)化責任追究。加強(qiang)(qiang)對國(guo)有(you)(you)企(qi)(qi)業執行(xing)(xing)黨的紀(ji)(ji)(ji)律(lv)(lv)情況(kuang)(kuang)的監督(du)檢(jian)查(cha)，重點審查(cha)國(guo)有(you)(you)企(qi)(qi)業執行(xing)(xing)黨的政(zheng)治紀(ji)(ji)(ji)律(lv)(lv)、政(zheng)治規(gui)矩、組(zu)織紀(ji)(ji)(ji)律(lv)(lv)、廉潔紀(ji)(ji)(ji)律(lv)(lv)情況(kuang)(kuang)，嚴(yan)肅查(cha)處違(wei)反黨中央八項規(gui)定精神的行(xing)(xing)為和(he)(he)“四(si)(si)風(feng)”問題。查(cha)辦腐(fu)敗案(an)件以上級(ji)紀(ji)(ji)(ji)委領導(dao)為主，線索處置(zhi)和(he)(he)案(an)件查(cha)辦在向同(tong)級(ji)黨委報告的同(tong)時，必(bi)須向上級(ji)紀(ji)(ji)(ji)委報告。嚴(yan)肅查(cha)辦發生在國(guo)有(you)(you)企(qi)(qi)業改(gai)制重組(zu)、產權(quan)交易、投資并購(gou)、物資采購(gou)、招標(biao)投標(biao)以及(ji)國(guo)際化經營等(deng)重點領域和(he)(he)關鍵環節的腐(fu)敗案(an)件。貫(guan)徹中央巡視工作(zuo)方針(zhen)，聚焦黨風(feng)廉政(zheng)建設和(he)(he)反腐(fu)敗斗爭，圍繞(rao)“四(si)(si)個著力”，加強(qiang)(qiang)和(he)(he)改(gai)進國(guo)有(you)(you)企(qi)(qi)業巡視工作(zuo)，發現問題，形成震懾，倒逼(bi)改(gai)革，促(cu)進發展。
（十二）建(jian)立高(gao)效順暢的外(wai)部監督(du)(du)協同機(ji)制(zhi)(zhi)(zhi)。整(zheng)合出資人監管、外(wai)派監事(shi)會(hui)監督(du)(du)和審計、紀檢(jian)監察、巡視等監督(du)(du)力量，建(jian)立監督(du)(du)工作會(hui)商機(ji)制(zhi)(zhi)(zhi)，加強(qiang)統籌，減少(shao)重復檢(jian)查，提高(gao)監督(du)(du)效能。創新監督(du)(du)工作機(ji)制(zhi)(zhi)(zhi)和方式方法(fa)，運用信息化手段(duan)查核問(wen)題，實現監督(du)(du)信息共享。完善重大違法(fa)違紀違規問(wen)題線索向(xiang)紀檢(jian)監察機(ji)關(guan)、司法(fa)機(ji)關(guan)移送(song)機(ji)制(zhi)(zhi)(zhi)，健(jian)全監督(du)(du)主體依法(fa)提請有關(guan)機(ji)關(guan)配合調(diao)查案件的制(zhi)(zhi)(zhi)度措(cuo)施。
四、實施(shi)信息公開(kai)加強社會監督(du)
（十(shi)三(san)）推動國有(you)(you)資產(chan)和國有(you)(you)企業(ye)(ye)(ye)(ye)重大(da)信(xin)息公(gong)開(kai)。建立健全企業(ye)(ye)(ye)(ye)國有(you)(you)資產(chan)監(jian)管(guan)(guan)重大(da)信(xin)息公(gong)開(kai)制(zhi)度，依法(fa)依規設立信(xin)息公(gong)開(kai)平臺，對(dui)國有(you)(you)資本整體(ti)運營情(qing)況(kuang)、企業(ye)(ye)(ye)(ye)國有(you)(you)資產(chan)保(bao)值(zhi)增值(zhi)及(ji)經營業(ye)(ye)(ye)(ye)績考核總體(ti)情(qing)況(kuang)、國有(you)(you)資產(chan)監(jian)管(guan)(guan)制(zhi)度和監(jian)督檢(jian)查情(qing)況(kuang)等(deng)依法(fa)依規、及(ji)時準(zhun)確披露(lu)。國有(you)(you)企業(ye)(ye)(ye)(ye)要(yao)嚴格執行(xing)《企業(ye)(ye)(ye)(ye)信(xin)息公(gong)示暫(zan)行(xing)條例》，在依法(fa)保(bao)護國家秘密和企業(ye)(ye)(ye)(ye)商業(ye)(ye)(ye)(ye)秘密的前提下，主動公(gong)開(kai)公(gong)司(si)治理以及(ji)管(guan)(guan)理架構、經營情(qing)況(kuang)、財(cai)務(wu)狀況(kuang)、關(guan)聯交(jiao)易、企業(ye)(ye)(ye)(ye)負責人薪(xin)酬等(deng)信(xin)息。
（十四）切實(shi)加強社(she)會(hui)(hui)監督(du)。重視(shi)各類(lei)媒(mei)體的監督(du)，及時回應社(she)會(hui)(hui)輿論對企業國(guo)有資產(chan)(chan)運營的重大關切。暢通社(she)會(hui)(hui)公(gong)眾的監督(du)渠道，認真處理(li)人(ren)民群眾有關來(lai)信、來(lai)訪和(he)舉報，切實(shi)保障單位和(he)個人(ren)對造成(cheng)國(guo)有資產(chan)(chan)損失(shi)行(xing)為進行(xing)檢舉和(he)控告的權利。推動社(she)會(hui)(hui)中介機構規范執業，發揮其第三方獨立(li)監督(du)作用。
五(wu)、強化國有資產損失和監督工作責(ze)任追究
（十五）加大(da)(da)對國(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)違(wei)(wei)(wei)規(gui)經(jing)(jing)營(ying)責(ze)(ze)(ze)任(ren)追(zhui)(zhui)(zhui)究(jiu)(jiu)力度(du)。明確(que)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)作為維(wei)護國(guo)(guo)(guo)有(you)資(zi)產(chan)安全、防(fang)止流失(shi)(shi)的(de)(de)責(ze)(ze)(ze)任(ren)主(zhu)體，健全并嚴(yan)格執行國(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)違(wei)(wei)(wei)規(gui)經(jing)(jing)營(ying)責(ze)(ze)(ze)任(ren)追(zhui)(zhui)(zhui)究(jiu)(jiu)制度(du)。綜合運用組(zu)織處理(li)、經(jing)(jing)濟處罰、禁(jin)入限制、紀律處分和(he)追(zhui)(zhui)(zhui)究(jiu)(jiu)刑(xing)事責(ze)(ze)(ze)任(ren)等(deng)手(shou)段，依(yi)法查辦違(wei)(wei)(wei)規(gui)經(jing)(jing)營(ying)導致國(guo)(guo)(guo)有(you)資(zi)產(chan)重大(da)(da)損失(shi)(shi)的(de)(de)案件，嚴(yan)厲(li)懲處侵吞、貪污、輸送(song)、揮霍國(guo)(guo)(guo)有(you)資(zi)產(chan)和(he)逃廢金融債務(wu)的(de)(de)行為。對國(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)違(wei)(wei)(wei)法違(wei)(wei)(wei)紀違(wei)(wei)(wei)規(gui)問(wen)題突(tu)出、造成重大(da)(da)國(guo)(guo)(guo)有(you)資(zi)產(chan)損失(shi)(shi)的(de)(de)，嚴(yan)肅追(zhui)(zhui)(zhui)究(jiu)(jiu)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)黨組(zu)織的(de)(de)主(zhu)體責(ze)(ze)(ze)任(ren)和(he)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)紀檢(jian)機構的(de)(de)監(jian)督責(ze)(ze)(ze)任(ren)。建立完善(shan)國(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)違(wei)(wei)(wei)規(gui)經(jing)(jing)營(ying)責(ze)(ze)(ze)任(ren)追(zhui)(zhui)(zhui)究(jiu)(jiu)典型問(wen)題通報制度(du)，加強對企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)領導人(ren)員(yuan)的(de)(de)警示教育。
（十六）嚴格監(jian)督工(gong)作(zuo)責(ze)任追(zhui)究。落實企(qi)業外(wai)(wai)部(bu)監(jian)督主體維護國有資產安全、防止流失的監(jian)督責(ze)任。健全國有資產監(jian)管機(ji)(ji)構、外(wai)(wai)派監(jian)事會(hui)、審(shen)計機(ji)(ji)關和紀(ji)(ji)檢監(jian)察、巡視部(bu)門在監(jian)督工(gong)作(zuo)中的問(wen)責(ze)機(ji)(ji)制，對企(qi)業重大違(wei)法(fa)違(wei)紀(ji)(ji)違(wei)規問(wen)題(ti)應當發(fa)現(xian)而未發(fa)現(xian)或敷衍(yan)不(bu)追(zhui)、隱匿不(bu)報、查處(chu)不(bu)力的，嚴格追(zhui)究有關人員(yuan)失職(zhi)瀆職(zhi)責(ze)任，視不(bu)同情形分(fen)別給予紀(ji)(ji)律(lv)處(chu)分(fen)或行政處(chu)分(fen)，構成(cheng)犯罪的，依(yi)法(fa)追(zhui)究刑事責(ze)任。完善(shan)監(jian)督工(gong)作(zuo)中的自我監(jian)督機(ji)(ji)制，健全內控措施，嚴肅查處(chu)監(jian)督工(gong)作(zuo)人員(yuan)在問(wen)題(ti)線索清理、處(chu)置和案件查辦(ban)過程(cheng)中違(wei)反(fan)政治紀(ji)(ji)律(lv)、組(zu)織(zhi)紀(ji)(ji)律(lv)、廉(lian)潔(jie)紀(ji)(ji)律(lv)、工(gong)作(zuo)紀(ji)(ji)律(lv)的行為。
六、加(jia)強監督(du)制度和能(neng)力建設
（十七）完(wan)善企業國(guo)有(you)資(zi)(zi)產(chan)監(jian)(jian)督(du)法律制(zhi)度(du)。做好(hao)國(guo)有(you)資(zi)(zi)產(chan)監(jian)(jian)督(du)法律法規的(de)立改(gai)廢釋工作，按(an)照法定程序(xu)修訂完(wan)善企業國(guo)有(you)資(zi)(zi)產(chan)法等法律法規中有(you)關企業國(guo)有(you)資(zi)(zi)產(chan)監(jian)(jian)督(du)的(de)規定，制(zhi)定出臺防(fang)止企業國(guo)有(you)資(zi)(zi)產(chan)流失(shi)條(tiao)例，將加強企業國(guo)有(you)資(zi)(zi)產(chan)監(jian)(jian)督(du)的(de)職責、程序(xu)和有(you)關要求法定化(hua)、規范化(hua)。
（十八(ba)）加(jia)(jia)強(qiang)(qiang)監督(du)隊伍(wu)建設。選派(pai)政(zheng)治(zhi)堅定、業(ye)務扎實(shi)、作風過硬、清正廉潔的(de)(de)優(you)(you)秀人才，進一步(bu)充實(shi)監督(du)力量。優(you)(you)化監督(du)隊伍(wu)知識結構，重視提升監督(du)隊伍(wu)的(de)(de)綜(zong)合素質和(he)專業(ye)素養。加(jia)(jia)強(qiang)(qiang)對監督(du)隊伍(wu)的(de)(de)日常(chang)管(guan)理和(he)考核評價(jia)，健(jian)全與(yu)監督(du)工作成效掛(gua)鉤的(de)(de)激勵約束機制，強(qiang)(qiang)化監督(du)隊伍(wu)履職保障。
本意見適用于全(quan)國企(qi)業(ye)國有(you)(you)資產(chan)監(jian)(jian)督工(gong)作。金融、文化等企(qi)業(ye)國有(you)(you)資產(chan)監(jian)(jian)督工(gong)作，中央另有(you)(you)規定的依其規定執行(xing)。
國務院(yuan)辦(ban)公廳
2015年10月31日(ri)