文章(zhang)來(lai)源(yuan)：中國證(zheng)券報 發布時間：2022-04-13
國(guo)(guo)(guo)企(qi)改革(ge)三年行(xing)動(dong)已步入落地關鍵期(qi)，針對如何進一步健全以管資(zi)本(ben)為主的國(guo)(guo)(guo)有(you)(you)(you)資(zi)產監(jian)管體制(zhi)(zhi)，有(you)(you)(you)效(xiao)防(fang)范化解重(zhong)大風險，切實筑牢國(guo)(guo)(guo)有(you)(you)(you)資(zi)產安全防(fang)線，推(tui)動(dong)做(zuo)強(qiang)做(zuo)優做(zuo)大國(guo)(guo)(guo)有(you)(you)(you)資(zi)本(ben)和(he)國(guo)(guo)(guo)有(you)(you)(you)企(qi)業(ye)等問題，國(guo)(guo)(guo)務院國(guo)(guo)(guo)資(zi)委相關負責(ze)人日前接受(shou)中國(guo)(guo)(guo)證(zheng)券(quan)報記者采訪時(shi)表示，國(guo)(guo)(guo)資(zi)委將持(chi)續(xu)強(qiang)化出資(zi)人監(jian)督(du)效(xiao)能，切實維護(hu)國(guo)(guo)(guo)有(you)(you)(you)資(zi)產安全，注(zhu)重(zhong)發揮責(ze)任(ren)追究“兜底”作(zuo)用，讓監(jian)督(du)“帶(dai)電”“長牙”，提高(gao)制(zhi)(zhi)度(du)執行(xing)力(li)和(he)剛(gang)性約(yue)束力(li)，抵(di)御侵蝕國(guo)(guo)(guo)有(you)(you)(you)資(zi)產行(xing)為的發生。
持續強化出資人監督效能
中國證券報：近(jin)幾年(nian)，國資委(wei)在強化國有資產(chan)出資人監督(du)和推(tui)進(jin)綜合監督(du)等方面主要采取了哪些(xie)措(cuo)施(shi)？
國資委相關負責人：近年來(lai)，國資(zi)(zi)委不斷探索創新監(jian)(jian)(jian)督方式途徑，持續強(qiang)化出資(zi)(zi)人監(jian)(jian)(jian)督效能，切實維護國有資(zi)(zi)產安全。如健全業務監(jian)(jian)(jian)督、綜合監(jian)(jian)(jian)督、責(ze)任(ren)追究(jiu)(jiu)“三位一體”的國有資(zi)(zi)產出資(zi)(zi)人監(jian)(jian)(jian)督機制(zhi)；加強(qiang)中央企(qi)業內(nei)部控制(zhi)體系(xi)(xi)、內(nei)部審(shen)計體系(xi)(xi)、重大風險防范(fan)體系(xi)(xi)、違(wei)規責(ze)任(ren)追究(jiu)(jiu)工(gong)作體系(xi)(xi)四個體系(xi)(xi)建設；并強(qiang)化問題線索共享、督促整改、責(ze)任(ren)追究(jiu)(jiu)三個層面監(jian)(jian)(jian)督協(xie)同。
在推進綜合(he)(he)監(jian)(jian)督方面(mian)(mian)，國(guo)資(zi)(zi)(zi)委積(ji)極推動(dong)中央企(qi)業加強合(he)(he)規(gui)和(he)風險管(guan)理，強化內控體系建設和(he)執行監(jian)(jian)督，不斷(duan)探(tan)索和(he)實(shi)踐國(guo)有資(zi)(zi)(zi)產監(jian)(jian)管(guan)的有效形式。通(tong)過綜合(he)(he)監(jian)(jian)督，在服務(wu)保障(zhang)國(guo)資(zi)(zi)(zi)央企(qi)發(fa)展改(gai)革(ge)大(da)局方面(mian)(mian)取得積(ji)極成效。如(ru)圍繞(rao)落(luo)實(shi)“十(shi)四五”規(gui)劃和(he)國(guo)企(qi)改(gai)革(ge)三年行動(dong)，聚焦國(guo)有資(zi)(zi)(zi)本(ben)布局優化和(he)結(jie)構調(diao)整、防(fang)(fang)范(fan)化解重大(da)風險、扶貧攻(gong)堅戰等國(guo)家戰略，加大(da)監(jian)(jian)督頻次(ci)和(he)力度，切實(shi)增(zeng)強監(jian)(jian)督針對性、有效性。重點(dian)開展混合(he)(he)所有制(zhi)改(gai)革(ge)、科技(ji)創(chuang)新(xin)、提(ti)質增(zeng)效等監(jian)(jian)督檢查，防(fang)(fang)止國(guo)有資(zi)(zi)(zi)產流(liu)失(shi)，確保國(guo)有資(zi)(zi)(zi)產安全。
中國證券報：下一步，在推進綜合監(jian)督方(fang)面，國(guo)資(zi)委將采取哪些具體措施？
國資委相關負責人：國(guo)(guo)(guo)資(zi)委將統籌協調各類監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)資(zi)源，推動各類監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)形成合力。一(yi)(yi)是(shi)壓實綜(zong)(zong)合監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)責任(ren)。制定綜(zong)(zong)合監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)檢(jian)(jian)查(cha)(cha)年度(du)計(ji)(ji)(ji)劃，結合年度(du)重(zhong)(zhong)點(dian)工(gong)(gong)作(zuo)謀篇布(bu)局(ju)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)檢(jian)(jian)查(cha)(cha)任(ren)務(wu)；加(jia)強對中(zhong)央企(qi)業(ye)(ye)國(guo)(guo)(guo)有(you)資(zi)產監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)工(gong)(gong)作(zuo)的(de)指導，向(xiang)企(qi)業(ye)(ye)下達(da)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)重(zhong)(zhong)點(dian)任(ren)務(wu)。按照(zhao)“全國(guo)(guo)(guo)國(guo)(guo)(guo)資(zi)一(yi)(yi)盤棋(qi)”部(bu)(bu)(bu)(bu)署，一(yi)(yi)體(ti)指導推進中(zhong)央企(qi)業(ye)(ye)和(he)地(di)方國(guo)(guo)(guo)資(zi)委綜(zong)(zong)合監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)體(ti)制建(jian)(jian)設。二(er)是(shi)提(ti)(ti)升(sheng)審(shen)(shen)計(ji)(ji)(ji)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)效(xiao)能(neng)(neng)。聚焦國(guo)(guo)(guo)資(zi)監(jian)(jian)(jian)(jian)(jian)(jian)管重(zhong)(zhong)大風(feng)(feng)險(xian)、關鍵環(huan)(huan)節(jie)和(he)重(zhong)(zhong)點(dian)領(ling)域，增強審(shen)(shen)計(ji)(ji)(ji)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)針對性(xing)、有(you)效(xiao)性(xing)。深入推進內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)全覆蓋，加(jia)大境外審(shen)(shen)計(ji)(ji)(ji)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)力度(du)。逐步實現對“三(san)重(zhong)(zhong)一(yi)(yi)大”決策(ce)(ce)、重(zhong)(zhong)大投資(zi)、資(zi)金集中(zhong)管控(kong)等方面的(de)實時監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)。三(san)是(shi)加(jia)強內(nei)控(kong)體(ti)系(xi)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)評價(jia)(jia)。加(jia)大內(nei)控(kong)體(ti)系(xi)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)評價(jia)(jia)工(gong)(gong)作(zuo)力度(du)，“以查(cha)(cha)促改(gai)”“以查(cha)(cha)促建(jian)(jian)”。四是(shi)強化審(shen)(shen)計(ji)(ji)(ji)問題(ti)整改(gai)。定期(qi)對審(shen)(shen)計(ji)(ji)(ji)整改(gai)情況開展(zhan)“回頭(tou)看”，推動企(qi)業(ye)(ye)提(ti)(ti)升(sheng)內(nei)部(bu)(bu)(bu)(bu)管控(kong)能(neng)(neng)力和(he)練(lian)好合規經(jing)營的(de)“內(nei)功”。五是(shi)深化監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)檢(jian)(jian)查(cha)(cha)成果運用。定期(qi)綜(zong)(zong)合分析監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)檢(jian)(jian)查(cha)(cha)發(fa)現的(de)問題(ti)，揭示風(feng)(feng)險(xian)易發(fa)多(duo)發(fa)環(huan)(huan)節(jie)和(he)領(ling)域，提(ti)(ti)出完(wan)善(shan)國(guo)(guo)(guo)資(zi)監(jian)(jian)(jian)(jian)(jian)(jian)管政(zheng)策(ce)(ce)制度(du)的(de)建(jian)(jian)議。建(jian)(jian)立健全重(zhong)(zhong)大風(feng)(feng)險(xian)分類處置機制，對傾(qing)向(xiang)性(xing)、苗頭(tou)性(xing)風(feng)(feng)險(xian)及典型(xing)性(xing)、普遍性(xing)問題(ti)及時提(ti)(ti)示和(he)通報，防范重(zhong)(zhong)大風(feng)(feng)險(xian)蔓(man)延和(he)疊加(jia)。六(liu)是(shi)推動綜(zong)(zong)合監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)隊(dui)伍建(jian)(jian)設。探(tan)索中(zhong)央企(qi)業(ye)(ye)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)力量統籌配置機制，加(jia)強專業(ye)(ye)培訓，充分發(fa)揮專業(ye)(ye)化人才優勢。推動企(qi)業(ye)(ye)建(jian)(jian)立差異化的(de)考核體(ti)系(xi)，客(ke)觀公正評價(jia)(jia)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)干部(bu)(bu)(bu)(bu)工(gong)(gong)作(zuo)績效(xiao)。
加強央企違規經營投資責任追究
中國證券報：中央企業違(wei)規經營投資(zi)責任追(zhui)究是(shi)一項新(xin)的工作，目前進(jin)展如何？取(qu)得了哪(na)些成(cheng)效？
國資委相關負責人：國企(qi)改革三年行動(dong)要求到2020年底建立(li)(li)覆(fu)蓋各級(ji)中(zhong)(zhong)央(yang)企(qi)業(ye)(ye)的(de)責(ze)(ze)(ze)(ze)任(ren)追(zhui)(zhui)究(jiu)工(gong)(gong)作(zuo)體(ti)(ti)系(xi)。在國資(zi)(zi)委(wei)的(de)引領示范(fan)和(he)(he)推(tui)動(dong)指導下(xia)，中(zhong)(zhong)央(yang)企(qi)業(ye)(ye)初步形成(cheng)了職責(ze)(ze)(ze)(ze)明確(que)、流(liu)程清晰、規范(fan)有序的(de)責(ze)(ze)(ze)(ze)任(ren)追(zhui)(zhui)究(jiu)工(gong)(gong)作(zuo)機(ji)制(zhi)(zhi)，追(zhui)(zhui)責(ze)(ze)(ze)(ze)工(gong)(gong)作(zuo)體(ti)(ti)系(xi)全覆(fu)蓋的(de)改革目標總體(ti)(ti)實現，為強化國有資(zi)(zi)產監督，促進企(qi)業(ye)(ye)高質量發展提供了有力支撐。按(an)照《國務(wu)院辦公廳關于建立(li)(li)國有企(qi)業(ye)(ye)違(wei)(wei)規經營投資(zi)(zi)責(ze)(ze)(ze)(ze)任(ren)追(zhui)(zhui)究(jiu)制(zhi)(zhi)度(du)(du)(du)的(de)意見》，國資(zi)(zi)委(wei)專門(men)出臺(tai)部(bu)門(men)規章《中(zhong)(zhong)央(yang)企(qi)業(ye)(ye)違(wei)(wei)規經營投資(zi)(zi)責(ze)(ze)(ze)(ze)任(ren)追(zhui)(zhui)究(jiu)實施辦法（試行）》，以及(ji)《中(zhong)(zhong)央(yang)企(qi)業(ye)(ye)違(wei)(wei)規經營投資(zi)(zi)問題線索查處工(gong)(gong)作(zuo)指引》等(deng)系(xi)列制(zhi)(zhi)度(du)(du)(du)。中(zhong)(zhong)央(yang)企(qi)業(ye)(ye)在出臺(tai)集(ji)團追(zhui)(zhui)責(ze)(ze)(ze)(ze)專門(men)制(zhi)(zhi)度(du)(du)(du)基礎上，制(zhi)(zhi)定600余項配套(tao)制(zhi)(zhi)度(du)(du)(du)，細化追(zhui)(zhui)責(ze)(ze)(ze)(ze)情(qing)形和(he)(he)責(ze)(ze)(ze)(ze)任(ren)認定。國資(zi)(zi)委(wei)還建立(li)(li)了中(zhong)(zhong)央(yang)企(qi)業(ye)(ye)責(ze)(ze)(ze)(ze)任(ren)追(zhui)(zhui)究(jiu)報告工(gong)(gong)作(zuo)機(ji)制(zhi)(zhi)，要求企(qi)業(ye)(ye)及(ji)時發現報告問題，開展責(ze)(ze)(ze)(ze)任(ren)追(zhui)(zhui)究(jiu)。
國資(zi)委注重發揮責(ze)任追究“兜底”作用，讓監督“帶(dai)電”“長牙”，提高制度(du)執行(xing)力和(he)剛性約束(shu)力，抵御侵蝕國有資(zi)產行(xing)為的(de)發生。同(tong)時(shi)，壓實企業整改主(zhu)體責(ze)任，完善(shan)內部控制，堵塞制度(du)漏洞，形成促進(jin)合(he)規經營和(he)穩(wen)健發展的(de)長效機制。
在追責(ze)(ze)(ze)力度上，持續保(bao)持“強(qiang)高壓”。國(guo)資委直接組織和督促(cu)指導中央企(qi)業年均(jun)核查違規問題線索1000余個，挽回資產(chan)損失或降低損失風險上百億元，責(ze)(ze)(ze)任追究上千(qian)人次。追責(ze)(ze)(ze)的(de)深度廣度不斷拓(tuo)展，充分發(fa)揮(hui)震懾(she)遏制作用，不斷夯(hang)實維護國(guo)有資產(chan)安全的(de)主體責(ze)(ze)(ze)任。在懲治教育(yu)上，加大警示教育(yu)力度，采取書面及會議通(tong)報、編寫追責(ze)(ze)(ze)工作簡報、匯編違規問題案例等方式，強(qiang)化典型問題總結(jie)通(tong)報，形成“追責(ze)(ze)(ze)一個、警示一片”的(de)教育(yu)效果，不斷增強(qiang)各級(ji)經營管理人員合規履職和責(ze)(ze)(ze)任意識。
在(zai)重大(da)風險(xian)(xian)防范(fan)方(fang)面起到了“前哨戰”作(zuo)用。組織開(kai)展對(dui)賭(du)模(mo)式投資(zi)并購、商譽共性問(wen)題(ti)專項核查，針對(dui)中央(yang)企(qi)業(ye)(ye)監管(guan)薄弱環節完善制度(du)(du)，實現“查違規(gui)(gui)”到“防風險(xian)(xian)”的監督(du)關(guan)口前移。指導企(qi)業(ye)(ye)對(dui)資(zi)金(jin)管(guan)理(li)(li)、質(zhi)押融資(zi)業(ye)(ye)務等(deng)組織風險(xian)(xian)排查，堵塞管(guan)理(li)(li)漏洞(dong)，防范(fan)風險(xian)(xian)擴散蔓延。同(tong)時，違規(gui)(gui)責任(ren)追究(jiu)也是企(qi)業(ye)(ye)管(guan)理(li)(li)提(ti)升的“助推器”。國資(zi)委建立國資(zi)監管(guan)提(ti)示函、責任(ren)約談(tan)、通(tong)報等(deng)系列工作(zuo)機制，推動中央(yang)企(qi)業(ye)(ye)認真(zhen)整(zheng)改(gai)監督(du)發(fa)現問(wen)題(ti)，倒查制度(du)(du)健全性和執(zhi)行有效性。近年來(lai)中央(yang)企(qi)業(ye)(ye)共制修訂1100余(yu)項制度(du)(du)，確保經營投資(zi)依法依規(gui)(gui)，持(chi)續(xu)提(ti)升管(guan)理(li)(li)水(shui)平(ping)。
研究建立金融等子企業追責機制
中國證券報：國資(zi)委下一步(bu)深化中央企業(ye)責任追究(jiu)的重點工作是什么(me)？
國資委相關負責人：國資委將(jiang)圍繞“四個更(geng)(geng)加(jia)(jia)”深化責任追究工(gong)作，即監督(du)體系(xi)更(geng)(geng)加(jia)(jia)成熟定(ding)型、責任追究更(geng)(geng)加(jia)(jia)精(jing)準有(you)力(li)、監管協同更(geng)(geng)加(jia)(jia)貫通聯動、監督(du)效能更(geng)(geng)加(jia)(jia)系(xi)統(tong)提升，不斷健全國有(you)資產出資人監督(du)機制，服務保障中央(yang)企(qi)業(ye)高(gao)質(zhi)量發展。
具體(ti)而言，將突出“建體(ti)系(xi)、筑防線”。組織開展責(ze)(ze)(ze)任(ren)追究(jiu)工(gong)(gong)作體(ti)系(xi)建設“回頭(tou)看(kan)”，對(dui)新(xin)設立或投資并購企業(ye)(ye)針(zhen)對(dui)性(xing)地查缺補漏，確保工(gong)(gong)作體(ti)系(xi)“無死角”。制定《違規(gui)問題線索查處督辦指引》《責(ze)(ze)(ze)任(ren)約談工(gong)(gong)作規(gui)則(ze)》等配套制度(du)(du)，研(yan)究(jiu)建立金融、混合所有制等子企業(ye)(ye)追責(ze)(ze)(ze)機制，不斷健全責(ze)(ze)(ze)任(ren)追究(jiu)制度(du)(du)體(ti)系(xi)。
突(tu)出“強(qiang)震懾(she)、重遏(e)制”。加(jia)大黨中央、國務院關注的中央企業(ye)違規問題線索查辦力度(du)，聚焦集(ji)團管(guan)控、工程(cheng)建設、資金(jin)管(guan)理(li)、金(jin)融業(ye)務及(ji)衍生品(pin)等(deng)重點領(ling)域存在的問題風險，嚴肅追究相關人員責任，給(gei)國資監管(guan)法(fa)(fa)律法(fa)(fa)規接上“高壓電”，堅決防止“破窗效(xiao)應”，切實維護國有資產安全。
突出“容(rong)(rong)試錯(cuo)、保(bao)擔當”。落(luo)實(shi)“三個區(qu)分開來”要(yao)求，推進中央企(qi)業(ye)經營投(tou)資盡職合規免責清單制定(ding)工作，明確容(rong)(rong)錯(cuo)的具體事(shi)項及啟動條件、適用(yong)程序等，切實(shi)發揮容(rong)(rong)錯(cuo)機制的“托底”作用(yong)，給銳意(yi)進取(qu)的企(qi)業(ye)干部吃(chi)下“定(ding)心丸”，為弘揚企(qi)業(ye)家精神(shen)，激(ji)發市場主體活力提供有力支(zhi)撐。
突出“治已病、防(fang)未病”。針對責(ze)任追究(jiu)工(gong)作中(zhong)發現的共性問題(ti)組織開(kai)展(zhan)專項核查(cha)，堵住資產(chan)損失風險“出血點”，有效防(fang)范(fan)化解重大經(jing)營投資風險。同時，探索(suo)以(yi)管理提(ti)升建議書為載(zai)體，“一(yi)案一(yi)總(zong)結、一(yi)案一(yi)提(ti)升”，促進中(zhong)央企(qi)業持(chi)續(xu)夯(hang)實高質量發展(zhan)基(ji)礎(chu)。
【責任(ren)編輯：趙藝涵】