文章來源(yuan)：蘭州(zhou)國資委(wei) 發布時間：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(shi)屬(shu)國(guo)(guo)有企業(ye)投融資行(xing)(xing)為，進一步加強(qiang)和改進項目后(hou)評(ping)價管理， 近(jin)日(ri)，蘭州國(guo)(guo)資委出(chu)臺了(le)《蘭州市(shi)國(guo)(guo)有企業(ye)投融資監督管理暫行(xing)(xing)辦(ban)法(fa)》以(yi)及《蘭州市(shi)市(shi)屬(shu)國(guo)(guo)有企業(ye)投資項目后(hou)評(ping)價管理暫行(xing)(xing)辦(ban)法(fa)》。
兩個《辦(ban)法(fa)》是根(gen)據《中華(hua)人民共和國(guo)企(qi)業(ye)國(guo)有資產法(fa)》、《中華(hua)人民共和國(guo)公司法(fa)》、《企(qi)業(ye)國(guo)有資產監督管(guan)理(li)暫行條例》等有關(guan)法(fa)律法(fa)規(gui)制定(ding)的。
《蘭(lan)(lan)州市(shi)國(guo)有企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)監督管(guan)(guan)理(li)(li)暫行(xing)(xing)辦(ban)法(fa)》旨(zhi)在依法(fa)履行(xing)(xing)國(guo)有資(zi)(zi)(zi)(zi)(zi)(zi)產出(chu)資(zi)(zi)(zi)(zi)(zi)(zi)人(ren)職(zhi)責(ze)(ze)(ze)(ze)(ze)，規范市(shi)屬國(guo)有企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)行(xing)(xing)為，從企(qi)業(ye)(ye)(ye)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)內(nei)容、企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)應遵(zun)循(xun)的(de)原則(ze)、蘭(lan)(lan)州國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監督管(guan)(guan)理(li)(li)職(zhi)責(ze)(ze)(ze)(ze)(ze)和(he)責(ze)(ze)(ze)(ze)(ze)任追究(jiu)等(deng)方面(mian)對國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監管(guan)(guan)的(de)國(guo)有企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)進行(xing)(xing)了(le)系(xi)統(tong)(tong)詳盡(jin)的(de)規定。該《辦(ban)法(fa)》全面(mian)定義了(le)企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)內(nei)容，詳細闡述了(le)企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)和(he)蘭(lan)(lan)州國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)委(wei)對企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)的(de)監督管(guan)(guan)理(li)(li)應當共同遵(zun)循(xun)的(de)原則(ze)。為更好履行(xing)(xing)出(chu)資(zi)(zi)(zi)(zi)(zi)(zi)人(ren)職(zhi)責(ze)(ze)(ze)(ze)(ze)，蘭(lan)(lan)州國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)委(wei)實行(xing)(xing)分類監管(guan)(guan)，建立(li)企(qi)業(ye)(ye)(ye)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)統(tong)(tong)計分析報告制度(du)，嚴把審核關。作為投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)主(zhu)體，企(qi)業(ye)(ye)(ye)應履行(xing)(xing)五項(xiang)職(zhi)責(ze)(ze)(ze)(ze)(ze)：制定并執(zhi)行(xing)(xing)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)決(jue)(jue)策程序和(he)管(guan)(guan)理(li)(li)制度(du)；制定與(yu)實施(shi)企(qi)業(ye)(ye)(ye)年度(du)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)計劃；負(fu)(fu)責(ze)(ze)(ze)(ze)(ze)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)項(xiang)目(mu)的(de)可(ke)行(xing)(xing)性研(yan)究(jiu)；負(fu)(fu)責(ze)(ze)(ze)(ze)(ze)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)決(jue)(jue)策并承擔投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)風險；負(fu)(fu)責(ze)(ze)(ze)(ze)(ze)進行(xing)(xing)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)統(tong)(tong)計分析，組(zu)織(zhi)投融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)項(xiang)目(mu)的(de)竣工驗收、審計和(he)后評估等(deng)。
企業(ye)(ye)應定(ding)時向(xiang)蘭州國資(zi)委報送年度投融(rong)資(zi)計劃（主(zhu)業(ye)(ye)投資(zi)計劃和非主(zhu)業(ye)(ye)投資(zi)計劃）、重大投融(rong)資(zi)項目執行情況和分(fen)析(xi)材料，建立健(jian)全管理(li)制度，防范和規避擔保風險。
蘭州國資(zi)(zi)(zi)(zi)委從以下幾個方面依法對企業投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)活動(dong)履行(xing)(xing)出(chu)資(zi)(zi)(zi)(zi)人監(jian)督(du)管(guan)理(li)(li)(li)職(zhi)(zhi)責：指(zhi)導企業建立健全投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)決策(ce)程序和(he)(he)管(guan)理(li)(li)(li)制(zhi)度(du)；組(zu)織(zhi)(zhi)研究(jiu)國有資(zi)(zi)(zi)(zi)本投(tou)資(zi)(zi)(zi)(zi)導向(xiang)；督(du)促(cu)企業組(zu)織(zhi)(zhi)實施(shi)年度(du)投(tou)資(zi)(zi)(zi)(zi)計劃(hua)和(he)(he)投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)的監(jian)督(du)管(guan)理(li)(li)(li)；組(zu)織(zhi)(zhi)開展投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)分析(xi)活動(dong)，對企業投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)完(wan)成情況進行(xing)(xing)統計考核，對重(zhong)(zhong)大投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)（含金融(rong)(rong)(rong)(rong)(rong)投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)）組(zu)織(zhi)(zhi)實施(shi)稽查、審計等(deng)動(dong)態監(jian)督(du)管(guan)理(li)(li)(li)；組(zu)織(zhi)(zhi)對國企重(zhong)(zhong)大投(tou)融(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)目(mu)進行(xing)(xing)風險評估(gu)論證(zheng)；《公司法》、《企業國有資(zi)(zi)(zi)(zi)產法》等(deng)規定(ding)的其他(ta)法定(ding)職(zhi)(zhi)責。
蘭(lan)州國(guo)資(zi)委(wei)對(dui)企(qi)業(ye)(ye)(ye)投(tou)融(rong)資(zi)活(huo)動實(shi)行分類監管(guan)：對(dui)主業(ye)(ye)(ye)投(tou)融(rong)資(zi)計劃(hua)數(shu)額50萬(wan)元以(yi)上的實(shi)行核(he)準(zhun)管(guan)理(li)；對(dui)非主業(ye)(ye)(ye)投(tou)融(rong)資(zi)計劃(hua)數(shu)額在50萬(wan)元以(yi)上的實(shi)行備案管(guan)理(li)；對(dui)主業(ye)(ye)(ye)內(nei)單項(xiang)(xiang)重(zhong)(zhong)大(da)投(tou)融(rong)資(zi)項(xiang)(xiang)目(mu)(mu)實(shi)行核(he)準(zhun)后備案管(guan)理(li)；單項(xiang)(xiang)重(zhong)(zhong)大(da)投(tou)融(rong)資(zi)項(xiang)(xiang)目(mu)(mu)是(shi)指(zhi)單項(xiang)(xiang)投(tou)融(rong)資(zi)額達到(dao)300萬(wan)元以(yi)上或(huo)占企(qi)業(ye)(ye)(ye)總(zong)資(zi)產20%以(yi)上的項(xiang)(xiang)目(mu)(mu)。蘭(lan)州國(guo)資(zi)委(wei)對(dui)企(qi)業(ye)(ye)(ye)單項(xiang)(xiang)重(zhong)(zhong)大(da)投(tou)融(rong)資(zi)項(xiang)(xiang)目(mu)(mu)核(he)準(zhun)審查，特別是(shi)對(dui)一些影響企(qi)業(ye)(ye)(ye)發展方向的單項(xiang)(xiang)重(zhong)(zhong)大(da)投(tou)融(rong)資(zi)項(xiang)(xiang)目(mu)(mu)，必(bi)要(yao)時組(zu)織有(you)關(guan)專家進(jin)行論證(zheng)。對(dui)主業(ye)(ye)(ye)和非主業(ye)(ye)(ye)投(tou)融(rong)資(zi)數(shu)額在50萬(wan)元以(yi)下的項(xiang)(xiang)目(mu)(mu)，由企(qi)業(ye)(ye)(ye)根據實(shi)際情(qing)況，報(bao)經企(qi)業(ye)(ye)(ye)董事(shi)會（未(wei)設董事(shi)會的由總(zong)經理(li)辦(ban)公(gong)會）批(pi)準(zhun)后實(shi)施。
《蘭(lan)州市(shi)(shi)(shi)市(shi)(shi)(shi)屬(shu)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)管(guan)(guan)(guan)理(li)暫行(xing)辦(ban)法(fa)》旨(zhi)在加(jia)強對蘭(lan)州市(shi)(shi)(shi)市(shi)(shi)(shi)屬(shu)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)監管(guan)(guan)(guan)，提(ti)高(gao)投(tou)資(zi)(zi)(zi)(zi)決(jue)策的(de)(de)(de)(de)(de)科學(xue)(xue)化水平和(he)(he)投(tou)資(zi)(zi)(zi)(zi)效(xiao)(xiao)益，對采用直接投(tou)資(zi)(zi)(zi)(zi)、資(zi)(zi)(zi)(zi)本金注入方式且市(shi)(shi)(shi)屬(shu)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)在50萬元以(yi)上的(de)(de)(de)(de)(de)建(jian)設(she)項(xiang)(xiang)目(mu)(mu)(mu)，以(yi)及有(you)市(shi)(shi)(shi)級政府投(tou)資(zi)(zi)(zi)(zi)、補助(zhu)、貼息(xi)的(de)(de)(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)以(yi)及對上述限額以(yi)下的(de)(de)(de)(de)(de)市(shi)(shi)(shi)屬(shu)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)建(jian)設(she)項(xiang)(xiang)目(mu)(mu)(mu)，蘭(lan)州國(guo)(guo)資(zi)(zi)(zi)(zi)委(wei)認為(wei)有(you)必要的(de)(de)(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)管(guan)(guan)(guan)理(li)從項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)的(de)(de)(de)(de)(de)適用范(fan)圍、主要依(yi)據、原(yuan)則、項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)的(de)(de)(de)(de)(de)內容、指(zhi)標(biao)設(she)置、評(ping)(ping)價(jia)方法(fa)、結(jie)(jie)(jie)果(guo)(guo)運用、組織實(shi)施(shi)、行(xing)為(wei)準則等(deng)(deng)方面作(zuo)(zuo)了系統詳(xiang)盡的(de)(de)(de)(de)(de)規(gui)定。該(gai)《辦(ban)法(fa)》規(gui)定，遵循“客觀(guan)、獨立、科學(xue)(xue)、實(shi)用”的(de)(de)(de)(de)(de)原(yuan)則，項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)的(de)(de)(de)(de)(de)主要內容包(bao)括對項(xiang)(xiang)目(mu)(mu)(mu)審批管(guan)(guan)(guan)理(li)、項(xiang)(xiang)目(mu)(mu)(mu)實(shi)施(shi)內容、項(xiang)(xiang)目(mu)(mu)(mu)功能技術(shu)、資(zi)(zi)(zi)(zi)金管(guan)(guan)(guan)理(li)效(xiao)(xiao)率(lv)、經濟效(xiao)(xiao)益、公共效(xiao)(xiao)益方面進(jin)行(xing)全面、綜(zong)合評(ping)(ping)價(jia)。項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)制(zhi)定科學(xue)(xue)、系統、規(gui)范(fan)的(de)(de)(de)(de)(de)評(ping)(ping)價(jia)指(zhi)標(biao)，遵循適用性、可操作(zuo)(zuo)性、定性和(he)(he)定量相結(jie)(jie)(jie)合等(deng)(deng)三項(xiang)(xiang)原(yuan)則。后(hou)(hou)評(ping)(ping)價(jia)辦(ban)法(fa)應該(gai)包(bao)括現(xian)場考(kao)(kao)評(ping)(ping)和(he)(he)非(fei)現(xian)場考(kao)(kao)評(ping)(ping)兩種形(xing)式，具體方法(fa)可根(gen)(gen)據項(xiang)(xiang)目(mu)(mu)(mu)特點和(he)(he)后(hou)(hou)評(ping)(ping)價(jia)的(de)(de)(de)(de)(de)要求(qiu)選擇進(jin)行(xing)綜(zong)合評(ping)(ping)價(jia)。項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)結(jie)(jie)(jie)果(guo)(guo)作(zuo)(zuo)為(wei)編制(zhi)市(shi)(shi)(shi)屬(shu)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)規(gui)劃(hua)和(he)(he)投(tou)資(zi)(zi)(zi)(zi)決(jue)策的(de)(de)(de)(de)(de)重(zhong)要依(yi)據，蘭(lan)州國(guo)(guo)資(zi)(zi)(zi)(zi)委(wei)根(gen)(gen)據項(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)價(jia)結(jie)(jie)(jie)果(guo)(guo)，及時總結(jie)(jie)(jie)積累項(xiang)(xiang)目(mu)(mu)(mu)管(guan)(guan)(guan)理(li)經驗(yan)，完善項(xiang)(xiang)目(mu)(mu)(mu)管(guan)(guan)(guan)理(li)辦(ban)法(fa)，加(jia)強市(shi)(shi)(shi)屬(shu)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)管(guan)(guan)(guan)理(li)，提(ti)高(gao)企(qi)(qi)業(ye)(ye)投(tou)資(zi)(zi)(zi)(zi)效(xiao)(xiao)益和(he)(he)項(xiang)(xiang)目(mu)(mu)(mu)投(tou)資(zi)(zi)(zi)(zi)決(jue)策的(de)(de)(de)(de)(de)科學(xue)(xue)化水平。項(xiang)(xiang)目(mu)(mu)(mu)單(dan)(dan)位也可根(gen)(gen)據后(hou)(hou)評(ping)(ping)價(jia)結(jie)(jie)(jie)果(guo)(guo)認真分析診斷(duan)單(dan)(dan)位內部管(guan)(guan)(guan)理(li)中存在的(de)(de)(de)(de)(de)問(wen)題(ti)，提(ti)出改進(jin)措施(shi)，不斷(duan)提(ti)高(gao)項(xiang)(xiang)目(mu)(mu)(mu)管(guan)(guan)(guan)理(li)水平。