文章(zhang)來源：蘭州國資委 發布時間(jian)：2016-08-03
為了進一步完善國資監管制度體系，依法履行國有資產出資人職責，進一步規范甘肅蘭州市屬(shu)(shu)國(guo)有企業(ye)投融資(zi)行(xing)為，進一步(bu)加強和改進項目后評價(jia)管(guan)理， 近(jin)日，蘭(lan)州(zhou)(zhou)(zhou)國(guo)資(zi)委出臺了《蘭(lan)州(zhou)(zhou)(zhou)市國(guo)有企業(ye)投融資(zi)監(jian)督管(guan)理暫行(xing)辦(ban)法》以及(ji)《蘭(lan)州(zhou)(zhou)(zhou)市市屬(shu)(shu)國(guo)有企業(ye)投資(zi)項目后評價(jia)管(guan)理暫行(xing)辦(ban)法》。
兩個《辦法(fa)(fa)》是(shi)根據《中(zhong)華人民(min)共和國企業國有資產(chan)法(fa)(fa)》、《中(zhong)華人民(min)共和國公司法(fa)(fa)》、《企業國有資產(chan)監督管理暫(zan)行(xing)條例(li)》等(deng)有關法(fa)(fa)律法(fa)(fa)規制定的。
《蘭(lan)州市(shi)國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)監督管(guan)(guan)(guan)(guan)理(li)暫(zan)行(xing)(xing)辦(ban)法》旨在依(yi)法履(lv)行(xing)(xing)國(guo)(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產出資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)人職(zhi)責(ze)(ze)，規范(fan)市(shi)屬國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)行(xing)(xing)為(wei)，從企(qi)(qi)業(ye)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)內(nei)容、企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動(dong)(dong)應遵(zun)循(xun)的(de)(de)(de)原(yuan)則、蘭(lan)州國(guo)(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監督管(guan)(guan)(guan)(guan)理(li)職(zhi)責(ze)(ze)和(he)責(ze)(ze)任(ren)追究(jiu)等方(fang)面對國(guo)(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監管(guan)(guan)(guan)(guan)的(de)(de)(de)國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動(dong)(dong)進行(xing)(xing)了(le)系統詳(xiang)盡的(de)(de)(de)規定。該《辦(ban)法》全面定義了(le)企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)內(nei)容，詳(xiang)細闡述了(le)企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動(dong)(dong)和(he)蘭(lan)州國(guo)(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)對企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動(dong)(dong)的(de)(de)(de)監督管(guan)(guan)(guan)(guan)理(li)應當(dang)共同遵(zun)循(xun)的(de)(de)(de)原(yuan)則。為(wei)更(geng)好履(lv)行(xing)(xing)出資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)人職(zhi)責(ze)(ze)，蘭(lan)州國(guo)(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)實行(xing)(xing)分類監管(guan)(guan)(guan)(guan)，建立企(qi)(qi)業(ye)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統計(ji)分析報(bao)告制度，嚴把審核關(guan)。作(zuo)為(wei)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)主體(ti)，企(qi)(qi)業(ye)應履(lv)行(xing)(xing)五項(xiang)職(zhi)責(ze)(ze)：制定并執(zhi)行(xing)(xing)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)決策程序和(he)管(guan)(guan)(guan)(guan)理(li)制度；制定與(yu)實施企(qi)(qi)業(ye)年(nian)度投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)計(ji)劃；負責(ze)(ze)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)項(xiang)目的(de)(de)(de)可行(xing)(xing)性研究(jiu)；負責(ze)(ze)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)決策并承擔投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)風險；負責(ze)(ze)進行(xing)(xing)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統計(ji)分析，組織投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)項(xiang)目的(de)(de)(de)竣工驗(yan)收、審計(ji)和(he)后(hou)評估(gu)等。
企業(ye)應定時向蘭州國資委報送(song)年度投(tou)融資計劃(hua)（主業(ye)投(tou)資計劃(hua)和非主業(ye)投(tou)資計劃(hua)）、重(zhong)大投(tou)融資項目(mu)執行情況和分析材(cai)料，建立健全(quan)管理(li)制度，防范和規避擔(dan)保風(feng)險。
蘭州國(guo)(guo)(guo)資(zi)(zi)(zi)(zi)委從以下幾個方面(mian)依法對企(qi)業(ye)(ye)投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)活動(dong)履(lv)行(xing)(xing)出資(zi)(zi)(zi)(zi)人(ren)監督管理(li)職責：指導(dao)(dao)企(qi)業(ye)(ye)建立(li)健全投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)決策程(cheng)序(xu)和管理(li)制度(du)；組(zu)(zu)(zu)織(zhi)研究(jiu)國(guo)(guo)(guo)有(you)資(zi)(zi)(zi)(zi)本投(tou)資(zi)(zi)(zi)(zi)導(dao)(dao)向；督促企(qi)業(ye)(ye)組(zu)(zu)(zu)織(zhi)實(shi)施年(nian)度(du)投(tou)資(zi)(zi)(zi)(zi)計劃和投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)的(de)監督管理(li)；組(zu)(zu)(zu)織(zhi)開展投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)分析活動(dong)，對企(qi)業(ye)(ye)投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)完成情況進行(xing)(xing)統計考核，對重大投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)（含金融(rong)(rong)投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)）組(zu)(zu)(zu)織(zhi)實(shi)施稽查、審(shen)計等動(dong)態監督管理(li)；組(zu)(zu)(zu)織(zhi)對國(guo)(guo)(guo)企(qi)重大投(tou)融(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)進行(xing)(xing)風險評估論證；《公司法》、《企(qi)業(ye)(ye)國(guo)(guo)(guo)有(you)資(zi)(zi)(zi)(zi)產法》等規定的(de)其(qi)他法定職責。
蘭(lan)州國(guo)資(zi)委對(dui)企業(ye)投(tou)融(rong)(rong)資(zi)活動實行(xing)分類監管(guan)：對(dui)主(zhu)業(ye)投(tou)融(rong)(rong)資(zi)計(ji)劃(hua)數(shu)額(e)50萬(wan)(wan)元以(yi)上(shang)(shang)的(de)實行(xing)核準管(guan)理(li)；對(dui)非主(zhu)業(ye)投(tou)融(rong)(rong)資(zi)計(ji)劃(hua)數(shu)額(e)在50萬(wan)(wan)元以(yi)上(shang)(shang)的(de)實行(xing)備案(an)管(guan)理(li)；對(dui)主(zhu)業(ye)內單(dan)(dan)項重(zhong)大投(tou)融(rong)(rong)資(zi)項目(mu)(mu)(mu)實行(xing)核準后(hou)備案(an)管(guan)理(li)；單(dan)(dan)項重(zhong)大投(tou)融(rong)(rong)資(zi)項目(mu)(mu)(mu)是指(zhi)單(dan)(dan)項投(tou)融(rong)(rong)資(zi)額(e)達到300萬(wan)(wan)元以(yi)上(shang)(shang)或占企業(ye)總(zong)資(zi)產20%以(yi)上(shang)(shang)的(de)項目(mu)(mu)(mu)。蘭(lan)州國(guo)資(zi)委對(dui)企業(ye)單(dan)(dan)項重(zhong)大投(tou)融(rong)(rong)資(zi)項目(mu)(mu)(mu)核準審查，特別是對(dui)一些影響(xiang)企業(ye)發展方向的(de)單(dan)(dan)項重(zhong)大投(tou)融(rong)(rong)資(zi)項目(mu)(mu)(mu)，必要時組織有關專家進行(xing)論證。對(dui)主(zhu)業(ye)和非主(zhu)業(ye)投(tou)融(rong)(rong)資(zi)數(shu)額(e)在50萬(wan)(wan)元以(yi)下的(de)項目(mu)(mu)(mu)，由企業(ye)根據實際情況，報經企業(ye)董事會(hui)（未設董事會(hui)的(de)由總(zong)經理(li)辦公(gong)會(hui)）批準后(hou)實施。
《蘭(lan)州(zhou)市(shi)(shi)(shi)市(shi)(shi)(shi)屬國(guo)(guo)有(you)(you)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)管(guan)(guan)理(li)(li)(li)暫行辦(ban)(ban)法(fa)(fa)》旨在加強對(dui)蘭(lan)州(zhou)市(shi)(shi)(shi)市(shi)(shi)(shi)屬國(guo)(guo)有(you)(you)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)的(de)監管(guan)(guan)，提(ti)高(gao)(gao)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)決(jue)策的(de)科學(xue)化水平(ping)和(he)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)效(xiao)(xiao)益，對(dui)采用(yong)直接投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)、資(zi)(zi)(zi)(zi)(zi)本(ben)金(jin)注入方(fang)(fang)式且市(shi)(shi)(shi)屬國(guo)(guo)有(you)(you)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)在50萬(wan)元以(yi)上(shang)的(de)建設(she)(she)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)，以(yi)及有(you)(you)市(shi)(shi)(shi)級政府投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)、補助、貼息的(de)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)以(yi)及對(dui)上(shang)述(shu)限(xian)額以(yi)下的(de)市(shi)(shi)(shi)屬國(guo)(guo)有(you)(you)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)建設(she)(she)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)，蘭(lan)州(zhou)國(guo)(guo)資(zi)(zi)(zi)(zi)(zi)委認為(wei)(wei)有(you)(you)必要(yao)的(de)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)管(guan)(guan)理(li)(li)(li)從(cong)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)的(de)適用(yong)范圍、主要(yao)依據、原(yuan)則(ze)(ze)(ze)、項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)的(de)內(nei)容、指標設(she)(she)置、評價(jia)(jia)(jia)(jia)(jia)方(fang)(fang)法(fa)(fa)、結(jie)果運用(yong)、組織實(shi)(shi)施(shi)、行為(wei)(wei)準則(ze)(ze)(ze)等方(fang)(fang)面作(zuo)了系(xi)統詳盡的(de)規定(ding)。該《辦(ban)(ban)法(fa)(fa)》規定(ding)，遵循“客(ke)觀、獨(du)立、科學(xue)、實(shi)(shi)用(yong)”的(de)原(yuan)則(ze)(ze)(ze)，項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)的(de)主要(yao)內(nei)容包括(kuo)對(dui)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)審批管(guan)(guan)理(li)(li)(li)、項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)實(shi)(shi)施(shi)內(nei)容、項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)功能(neng)技術、資(zi)(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)理(li)(li)(li)效(xiao)(xiao)率、經(jing)(jing)濟效(xiao)(xiao)益、公共(gong)效(xiao)(xiao)益方(fang)(fang)面進行全面、綜合評價(jia)(jia)(jia)(jia)(jia)。項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)制(zhi)定(ding)科學(xue)、系(xi)統、規范的(de)評價(jia)(jia)(jia)(jia)(jia)指標，遵循適用(yong)性、可操作(zuo)性、定(ding)性和(he)定(ding)量相結(jie)合等三(san)項(xiang)(xiang)(xiang)(xiang)(xiang)原(yuan)則(ze)(ze)(ze)。后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)辦(ban)(ban)法(fa)(fa)應該包括(kuo)現(xian)場考評和(he)非現(xian)場考評兩(liang)種形(xing)式，具(ju)體方(fang)(fang)法(fa)(fa)可根據項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)特點和(he)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)的(de)要(yao)求選(xuan)擇(ze)進行綜合評價(jia)(jia)(jia)(jia)(jia)。項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)結(jie)果作(zuo)為(wei)(wei)編(bian)制(zhi)市(shi)(shi)(shi)屬國(guo)(guo)有(you)(you)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)規劃和(he)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)決(jue)策的(de)重(zhong)要(yao)依據，蘭(lan)州(zhou)國(guo)(guo)資(zi)(zi)(zi)(zi)(zi)委根據項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)結(jie)果，及時總結(jie)積(ji)累項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)管(guan)(guan)理(li)(li)(li)經(jing)(jing)驗(yan)，完善項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)管(guan)(guan)理(li)(li)(li)辦(ban)(ban)法(fa)(fa)，加強市(shi)(shi)(shi)屬國(guo)(guo)有(you)(you)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)管(guan)(guan)理(li)(li)(li)，提(ti)高(gao)(gao)企(qi)業(ye)(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)效(xiao)(xiao)益和(he)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)決(jue)策的(de)科學(xue)化水平(ping)。項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)單(dan)位(wei)也(ye)可根據后(hou)(hou)評價(jia)(jia)(jia)(jia)(jia)結(jie)果認真分(fen)析診斷單(dan)位(wei)內(nei)部管(guan)(guan)理(li)(li)(li)中存(cun)在的(de)問題(ti)，提(ti)出改進措施(shi)，不斷提(ti)高(gao)(gao)項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)管(guan)(guan)理(li)(li)(li)水平(ping)。