文(wen)章(zhang)來源(yuan)：中國政府網 發布時間(jian)：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)(guo)(guo)(guo)企(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)是全體(ti)人民的共(gong)同(tong)財富，保障國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)安(an)全、防止國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)流失，是全面建(jian)成小康社(she)會、實現全體(ti)人民共(gong)同(tong)富裕的必然要求。改(gai)革開(kai)放以來，我國(guo)(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)經(jing)濟不斷發(fa)展壯大，國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)企(qi)(qi)業(ye)(ye)市場活(huo)力(li)普(pu)遍(bian)增(zeng)強(qiang)、效率(lv)顯著提高，企(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)監(jian)(jian)管工作取得積(ji)極進展和(he)明(ming)顯成效。但(dan)與此同(tong)時，一些(xie)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)企(qi)(qi)業(ye)(ye)逐漸暴露出管理(li)不規范、內部(bu)人控制(zhi)嚴(yan)重、企(qi)(qi)業(ye)(ye)領導人員權力(li)缺乏(fa)制(zhi)約、腐敗案件多(duo)有(you)(you)發(fa)生(sheng)等問(wen)題，企(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)監(jian)(jian)督工作中(zhong)多(duo)頭監(jian)(jian)督、重復監(jian)(jian)督和(he)監(jian)(jian)督不到位的現象也日益(yi)突(tu)出。為貫徹落實中(zhong)央關于深化(hua)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)企(qi)(qi)業(ye)(ye)改(gai)革的有(you)(you)關部(bu)署，切實加強(qiang)和(he)改(gai)進企(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)監(jian)(jian)督、防止國(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)資產(chan)流失，經(jing)國(guo)(guo)(guo)(guo)(guo)(guo)務院同(tong)意，現提出以下意見(jian)。
一、總體要求
（一）指(zhi)導思想。認(ren)真貫徹(che)落實(shi)黨的十八大(da)和十八屆二中、三中、四中、五中全會精神，按照黨中央、國(guo)務院有(you)關決(jue)策部署，以(yi)國(guo)有(you)資產(chan)保(bao)值增值、防(fang)止流失為(wei)目標，堅持(chi)問題導向，立足體(ti)制機制制度(du)創新，加(jia)強(qiang)和改進黨對(dui)國(guo)有(you)企業(ye)(ye)的領導，切實(shi)強(qiang)化國(guo)有(you)企業(ye)(ye)內部監(jian)督(du)(du)、出資人監(jian)督(du)(du)和審計、紀檢監(jian)察、巡視監(jian)督(du)(du)以(yi)及社會監(jian)督(du)(du)，嚴(yan)格責任追究，加(jia)快形成全面(mian)覆蓋、分(fen)工(gong)明確、協同配(pei)合、制約有(you)力的國(guo)有(you)資產(chan)監(jian)督(du)(du)體(ti)系，充分(fen)體(ti)現(xian)監(jian)督(du)(du)的嚴(yan)肅性、權威性、時效性，促進國(guo)有(you)企業(ye)(ye)持(chi)續健康發展(zhan)。
（二）基本原則。
堅持全面(mian)覆蓋(gai)，突出重點(dian)。實(shi)現企業國(guo)(guo)有資(zi)產(chan)監督全覆蓋(gai)，加強(qiang)對國(guo)(guo)有企業權力集中、資(zi)金密集、資(zi)源富集、資(zi)產(chan)聚(ju)集等重點(dian)部門、重點(dian)崗位和(he)重點(dian)決(jue)策環節的監督，切實(shi)維護國(guo)(guo)有資(zi)產(chan)安全。
堅持權責分明，協同聯(lian)合。清晰界定各(ge)類監督(du)主體的(de)監督(du)職責，有(you)效(xiao)整合監督(du)資源，增強監督(du)工作合力，形(xing)成內(nei)外銜接、上下貫通的(de)國有(you)資產(chan)監督(du)格(ge)局。
堅持放(fang)管結合，提(ti)高效率。正確(que)處理(li)好依法(fa)加強監督和(he)增(zeng)強企業活力的關系，改進監督方式，創新監督方法(fa)，尊重和(he)維護企業經(jing)營自主權，增(zeng)強監督的針對性(xing)和(he)有效性(xing)。
堅(jian)持完善(shan)制(zhi)度(du)，嚴肅問責(ze)。建(jian)立健全企業國(guo)有資產監(jian)督(du)法(fa)律法(fa)規體系，依(yi)法(fa)依(yi)規開(kai)展(zhan)監(jian)督(du)工作(zuo)，完善(shan)責(ze)任追(zhui)究制(zhi)度(du)，對違法(fa)違規造成國(guo)有資產損(sun)失(shi)以及監(jian)督(du)工作(zuo)中失(shi)職瀆職的責(ze)任主體，嚴格追(zhui)究責(ze)任。
二、著力強化企業(ye)內部監督
（三(san)）完善企(qi)(qi)(qi)業(ye)(ye)內部監(jian)(jian)(jian)督(du)機(ji)(ji)制。企(qi)(qi)(qi)業(ye)(ye)集團應當建立涵(han)蓋(gai)各(ge)治理主(zhu)體及審(shen)計、紀檢(jian)監(jian)(jian)(jian)察、巡視(shi)、法律、財(cai)務(wu)(wu)等部門(men)的(de)(de)監(jian)(jian)(jian)督(du)工作體系，強化(hua)對子企(qi)(qi)(qi)業(ye)(ye)的(de)(de)縱向監(jian)(jian)(jian)督(du)和各(ge)業(ye)(ye)務(wu)(wu)板(ban)塊的(de)(de)專(zhuan)業(ye)(ye)監(jian)(jian)(jian)督(du)。健(jian)全涉及財(cai)務(wu)(wu)、采(cai)購、營銷、投資等方面(mian)的(de)(de)內部監(jian)(jian)(jian)督(du)制度(du)和內控(kong)機(ji)(ji)制，進一步(bu)發(fa)揮總(zong)會(hui)計師、總(zong)法律顧問作用，加(jia)強對企(qi)(qi)(qi)業(ye)(ye)重(zhong)(zhong)大(da)決策(ce)和重(zhong)(zhong)要(yao)經營活動(dong)的(de)(de)財(cai)務(wu)(wu)、法律審(shen)核(he)把(ba)關。加(jia)強企(qi)(qi)(qi)業(ye)(ye)內部監(jian)(jian)(jian)督(du)工作的(de)(de)聯動(dong)配合，提升(sheng)信(xin)息化(hua)水平，強化(hua)流程管控(kong)的(de)(de)剛性(xing)約束，確(que)保內部監(jian)(jian)(jian)督(du)及時(shi)、有(you)效。
（四(si)）強化董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)規范運作(zuo)(zuo)和對(dui)經理(li)層的(de)(de)監督(du)。深入推進外部(bu)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)占多(duo)數(shu)的(de)(de)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)建設，加強董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)內部(bu)的(de)(de)制(zhi)衡約束，依法規范董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決策程(cheng)序和董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)長履職行(xing)為，落(luo)實(shi)(shi)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)對(dui)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決議(yi)承擔的(de)(de)法定責(ze)任(ren)。切實(shi)(shi)加強董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)對(dui)經理(li)層落(luo)實(shi)(shi)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決議(yi)情況的(de)(de)監督(du)。設置由外部(bu)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)組成(cheng)的(de)(de)審(shen)計委員(yuan)會(hui)，建立審(shen)計部(bu)門向董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)負責(ze)的(de)(de)工作(zuo)(zuo)機制(zhi)，董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)依法審(shen)議(yi)批(pi)準企業年度審(shen)計計劃和重要(yao)審(shen)計報告，增強董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)運用內部(bu)審(shen)計規范運營(ying)、管控風(feng)險的(de)(de)能(neng)力。
（五(wu)）加(jia)強(qiang)(qiang)企(qi)業內設(she)監(jian)(jian)事(shi)(shi)會(hui)建設(she)。建立監(jian)(jian)事(shi)(shi)會(hui)主席(xi)由上(shang)級(ji)(ji)母公(gong)司依(yi)法(fa)提名、委派制度(du)，提高專職監(jian)(jian)事(shi)(shi)比例(li)，增強(qiang)(qiang)監(jian)(jian)事(shi)(shi)會(hui)的獨(du)立性和權(quan)威性。加(jia)大(da)監(jian)(jian)事(shi)(shi)會(hui)對董事(shi)(shi)、高級(ji)(ji)管理人(ren)員履(lv)職行(xing)為的監(jian)(jian)督力度(du)，進一步落實(shi)監(jian)(jian)事(shi)(shi)會(hui)檢查公(gong)司財務、糾正董事(shi)(shi)及(ji)(ji)高級(ji)(ji)管理人(ren)員損害公(gong)司利益行(xing)為等職權(quan)，保(bao)障監(jian)(jian)事(shi)(shi)會(hui)依(yi)法(fa)行(xing)權(quan)履(lv)職，強(qiang)(qiang)化監(jian)(jian)事(shi)(shi)會(hui)及(ji)(ji)監(jian)(jian)事(shi)(shi)的監(jian)(jian)督責任。
（六）重視企業(ye)職(zhi)工(gong)民(min)主(zhu)監(jian)(jian)督。健全以職(zhi)工(gong)代表大會為基本形式的企業(ye)民(min)主(zhu)管(guan)理制度(du)，規范職(zhi)工(gong)董事(shi)、職(zhi)工(gong)監(jian)(jian)事(shi)的產生程序，切實(shi)發揮其在參(can)與(yu)公司決策和(he)治理中的作用。大力推進廠務公開，建立公開事(shi)項清單制度(du)，保障(zhang)職(zhi)工(gong)知情(qing)權(quan)、參(can)與(yu)權(quan)和(he)監(jian)(jian)督權(quan)。
（七(qi)）發揮企業黨(dang)組織(zhi)(zhi)(zhi)保證(zheng)監(jian)督作(zuo)用。把加強(qiang)黨(dang)的(de)領導和(he)完善公司治理統(tong)一起(qi)來(lai)，落實黨(dang)組織(zhi)(zhi)(zhi)在企業黨(dang)風廉政建(jian)設和(he)反腐敗工(gong)作(zuo)中的(de)主體責任和(he)紀(ji)檢機(ji)構的(de)監(jian)督責任，健全(quan)黨(dang)組織(zhi)(zhi)(zhi)參與重大決(jue)(jue)策(ce)機(ji)制，強(qiang)化黨(dang)組織(zhi)(zhi)(zhi)對企業領導人員(yuan)履職行(xing)為的(de)監(jian)督，確保企業決(jue)(jue)策(ce)部署(shu)及(ji)其執行(xing)過(guo)程符合(he)黨(dang)和(he)國家方針政策(ce)、法律法規。
三、切實加強企(qi)業外部監(jian)督
（八）完善國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產監(jian)(jian)管(guan)(guan)機構(gou)監(jian)(jian)督(du)(du)。國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產監(jian)(jian)管(guan)(guan)機構(gou)要(yao)堅(jian)持出(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)管(guan)(guan)理(li)(li)和(he)監(jian)(jian)督(du)(du)的(de)(de)(de)(de)有(you)機統(tong)一，進(jin)一步(bu)加(jia)(jia)(jia)強(qiang)出(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)監(jian)(jian)督(du)(du)。健全國(guo)(guo)有(you)企(qi)業(ye)(ye)(ye)規(gui)(gui)劃投資(zi)(zi)(zi)(zi)(zi)、改(gai)制(zhi)(zhi)重(zhong)組、產權管(guan)(guan)理(li)(li)、財務(wu)評價、業(ye)(ye)(ye)績(ji)考核、選人(ren)(ren)用人(ren)(ren)、薪酬分配等規(gui)(gui)范國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)本(ben)運(yun)作、防止(zhi)流(liu)失的(de)(de)(de)(de)制(zhi)(zhi)度(du)(du)。加(jia)(jia)(jia)大對(dui)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產監(jian)(jian)管(guan)(guan)制(zhi)(zhi)度(du)(du)執(zhi)行情況的(de)(de)(de)(de)監(jian)(jian)督(du)(du)力度(du)(du)，定期(qi)開展對(dui)各(ge)業(ye)(ye)(ye)務(wu)領域制(zhi)(zhi)度(du)(du)執(zhi)行情況的(de)(de)(de)(de)檢查(cha)，針對(dui)不同時期(qi)的(de)(de)(de)(de)重(zhong)點任(ren)務(wu)和(he)突(tu)出(chu)問題不定期(qi)開展專項(xiang)抽(chou)查(cha)。國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產監(jian)(jian)管(guan)(guan)機構(gou)設(she)立稽查(cha)辦公室，負(fu)責分類處(chu)置和(he)督(du)(du)辦監(jian)(jian)督(du)(du)工作中(zhong)發現的(de)(de)(de)(de)需要(yao)企(qi)業(ye)(ye)(ye)整改(gai)的(de)(de)(de)(de)問題，組織(zhi)開展國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產重(zhong)大損失調(diao)查(cha)，提出(chu)有(you)關責任(ren)追究的(de)(de)(de)(de)意見建(jian)議。開展國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產監(jian)(jian)管(guan)(guan)機構(gou)向所出(chu)資(zi)(zi)(zi)(zi)(zi)企(qi)業(ye)(ye)(ye)依法委(wei)派總(zong)會(hui)計師試點工作，強(qiang)化出(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)對(dui)企(qi)業(ye)(ye)(ye)重(zhong)大財務(wu)事項(xiang)的(de)(de)(de)(de)監(jian)(jian)督(du)(du)。加(jia)(jia)(jia)強(qiang)企(qi)業(ye)(ye)(ye)境(jing)外(wai)(wai)(wai)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產監(jian)(jian)督(du)(du)，重(zhong)視(shi)在(zai)法人(ren)(ren)治理(li)(li)結(jie)構(gou)中(zhong)運(yun)用出(chu)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)監(jian)(jian)督(du)(du)手段，強(qiang)化對(dui)企(qi)業(ye)(ye)(ye)境(jing)外(wai)(wai)(wai)投資(zi)(zi)(zi)(zi)(zi)、運(yun)營(ying)和(he)產權狀況的(de)(de)(de)(de)監(jian)(jian)督(du)(du)，嚴格規(gui)(gui)范境(jing)外(wai)(wai)(wai)大額資(zi)(zi)(zi)(zi)(zi)金使用、集中(zhong)采購(gou)和(he)傭金管(guan)(guan)理(li)(li)，確保企(qi)業(ye)(ye)(ye)境(jing)外(wai)(wai)(wai)國(guo)(guo)有(you)資(zi)(zi)(zi)(zi)(zi)產安全可控、有(you)效運(yun)營(ying)。
（九）加強(qiang)和(he)改(gai)進(jin)(jin)外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)監(jian)(jian)(jian)(jian)(jian)督(du)。對(dui)(dui)國有(you)資(zi)產(chan)(chan)監(jian)(jian)(jian)(jian)(jian)管機構所出(chu)資(zi)企(qi)業依(yi)法實(shi)行(xing)外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)制(zhi)度(du)。外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)由政府派(pai)出(chu)，作為出(chu)資(zi)人(ren)監(jian)(jian)(jian)(jian)(jian)督(du)的(de)(de)專(zhuan)門力(li)量，圍繞企(qi)業財務(wu)、重(zhong)大決(jue)策、運營過程中(zhong)涉及國有(you)資(zi)產(chan)(chan)流失(shi)的(de)(de)事(shi)(shi)(shi)(shi)項和(he)關(guan)鍵(jian)環節、董事(shi)(shi)(shi)(shi)會(hui)(hui)和(he)經理(li)層依(yi)法依(yi)規(gui)(gui)履(lv)職情(qing)況等重(zhong)點，著力(li)強(qiang)化對(dui)(dui)企(qi)業的(de)(de)當期和(he)事(shi)(shi)(shi)(shi)中(zhong)監(jian)(jian)(jian)(jian)(jian)督(du)。進(jin)(jin)一(yi)(yi)步完善(shan)履(lv)職報(bao)告制(zhi)度(du)，外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)要逐戶向政府報(bao)告年度(du)監(jian)(jian)(jian)(jian)(jian)督(du)檢查情(qing)況，對(dui)(dui)重(zhong)大事(shi)(shi)(shi)(shi)項、重(zhong)要情(qing)況、重(zhong)大風險和(he)違法違紀(ji)違規(gui)(gui)行(xing)為“一(yi)(yi)事(shi)(shi)(shi)(shi)一(yi)(yi)報(bao)告”。按照(zhao)規(gui)(gui)定的(de)(de)程序和(he)內容，對(dui)(dui)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)監(jian)(jian)(jian)(jian)(jian)督(du)檢查情(qing)況實(shi)行(xing)“一(yi)(yi)企(qi)一(yi)(yi)公開”，也可以按照(zhao)類別和(he)事(shi)(shi)(shi)(shi)項公開。切(qie)實(shi)保障(zhang)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)主席(xi)依(yi)法行(xing)權履(lv)職，落(luo)實(shi)外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)的(de)(de)糾(jiu)正建(jian)議權、罷免或(huo)者調整建(jian)議權，監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)主席(xi)根據授權督(du)促企(qi)業整改(gai)落(luo)實(shi)有(you)關(guan)問(wen)題或(huo)者約(yue)談企(qi)業領(ling)導(dao)人(ren)員(yuan)。建(jian)立外派(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)可追溯、可量化、可考核(he)、可問(wen)責的(de)(de)履(lv)職記錄制(zhi)度(du)，切(qie)實(shi)強(qiang)化責任意識(shi)，健全責任倒查機制(zhi)。
（十）健全(quan)國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)審(shen)(shen)(shen)(shen)計(ji)(ji)監督體系。完善國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)審(shen)(shen)(shen)(shen)計(ji)(ji)制(zhi)度(du)(du)，進一步厘(li)清政府部門(men)公共審(shen)(shen)(shen)(shen)計(ji)(ji)、出資人(ren)審(shen)(shen)(shen)(shen)計(ji)(ji)和企(qi)業(ye)內(nei)部審(shen)(shen)(shen)(shen)計(ji)(ji)之間的(de)(de)職(zhi)責(ze)分工，實(shi)現(xian)企(qi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)資產(chan)審(shen)(shen)(shen)(shen)計(ji)(ji)監督全(quan)覆蓋。加大對(dui)國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)領(ling)導人(ren)員履行經濟(ji)責(ze)任(ren)情(qing)況的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)力度(du)(du)，堅持離任(ren)必審(shen)(shen)(shen)(shen)，完善任(ren)中(zhong)審(shen)(shen)(shen)(shen)計(ji)(ji)，探索(suo)任(ren)期輪審(shen)(shen)(shen)(shen)，實(shi)現(xian)任(ren)期內(nei)至少(shao)審(shen)(shen)(shen)(shen)計(ji)(ji)一次。探索(suo)建(jian)立(li)國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)經常性審(shen)(shen)(shen)(shen)計(ji)(ji)制(zhi)度(du)(du)，對(dui)國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)重(zhong)大財務異(yi)常、重(zhong)大資產(chan)損失及風(feng)險(xian)隱(yin)患、國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)境(jing)外資產(chan)等(deng)(deng)開展(zhan)專(zhuan)項(xiang)審(shen)(shen)(shen)(shen)計(ji)(ji)，對(dui)重(zhong)大決策部署和投資項(xiang)目、重(zhong)要專(zhuan)項(xiang)資金等(deng)(deng)開展(zhan)跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)。完善國(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)購買審(shen)(shen)(shen)(shen)計(ji)(ji)服務辦法，擴大購買服務范圍，推(tui)動(dong)審(shen)(shen)(shen)(shen)計(ji)(ji)監督職(zhi)業(ye)化(hua)。
（十一(yi)）進(jin)一(yi)步(bu)增強紀檢(jian)監察(cha)和巡(xun)視的(de)監督作用。督促國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)落實(shi)“兩(liang)個責任(ren)(ren)”，實(shi)行(xing)“一(yi)案(an)雙(shuang)查”，強化(hua)責任(ren)(ren)追究。加強對國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)執(zhi)行(xing)黨(dang)的(de)紀律情況的(de)監督檢(jian)查，重點(dian)審查國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)執(zhi)行(xing)黨(dang)的(de)政治紀律、政治規矩(ju)、組織紀律、廉(lian)潔紀律情況，嚴(yan)肅查處(chu)違反(fan)黨(dang)中央八項規定精神的(de)行(xing)為(wei)和“四(si)風(feng)”問題。查辦(ban)腐敗(bai)(bai)案(an)件以(yi)上級(ji)紀委領導為(wei)主，線(xian)索處(chu)置和案(an)件查辦(ban)在向同(tong)級(ji)黨(dang)委報告(gao)的(de)同(tong)時，必須向上級(ji)紀委報告(gao)。嚴(yan)肅查辦(ban)發(fa)生在國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)改制重組、產權交易、投資(zi)并購、物(wu)資(zi)采購、招標(biao)投標(biao)以(yi)及國(guo)(guo)(guo)(guo)際化(hua)經營等重點(dian)領域(yu)和關鍵環節的(de)腐敗(bai)(bai)案(an)件。貫徹中央巡(xun)視工作方針，聚焦黨(dang)風(feng)廉(lian)政建(jian)設和反(fan)腐敗(bai)(bai)斗(dou)爭，圍繞“四(si)個著力”，加強和改進(jin)國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)巡(xun)視工作，發(fa)現問題，形(xing)成震懾(she)，倒逼改革，促進(jin)發(fa)展(zhan)。
（十二）建(jian)立高(gao)效順暢的外部(bu)監(jian)(jian)(jian)(jian)(jian)督(du)協同機(ji)制(zhi)。整合(he)出(chu)資(zi)人監(jian)(jian)(jian)(jian)(jian)管、外派監(jian)(jian)(jian)(jian)(jian)事會監(jian)(jian)(jian)(jian)(jian)督(du)和審計、紀(ji)檢監(jian)(jian)(jian)(jian)(jian)察(cha)、巡視等監(jian)(jian)(jian)(jian)(jian)督(du)力量，建(jian)立監(jian)(jian)(jian)(jian)(jian)督(du)工(gong)作會商機(ji)制(zhi)，加強統籌，減少重復檢查，提(ti)高(gao)監(jian)(jian)(jian)(jian)(jian)督(du)效能(neng)。創新監(jian)(jian)(jian)(jian)(jian)督(du)工(gong)作機(ji)制(zhi)和方(fang)式(shi)方(fang)法，運用信(xin)息化手段查核問(wen)題(ti)，實現監(jian)(jian)(jian)(jian)(jian)督(du)信(xin)息共享。完善(shan)重大違(wei)法違(wei)紀(ji)違(wei)規(gui)問(wen)題(ti)線索向(xiang)紀(ji)檢監(jian)(jian)(jian)(jian)(jian)察(cha)機(ji)關(guan)、司法機(ji)關(guan)移送機(ji)制(zhi)，健全監(jian)(jian)(jian)(jian)(jian)督(du)主體依法提(ti)請有(you)關(guan)機(ji)關(guan)配(pei)合(he)調查案件的制(zhi)度措施。
四(si)、實施信息公(gong)開加強社會監督
（十三）推動國(guo)有(you)資產(chan)和(he)(he)國(guo)有(you)企業(ye)(ye)(ye)重大(da)信息(xi)(xi)公(gong)(gong)開(kai)(kai)。建(jian)立健(jian)全企業(ye)(ye)(ye)國(guo)有(you)資產(chan)監管重大(da)信息(xi)(xi)公(gong)(gong)開(kai)(kai)制度(du)，依(yi)法依(yi)規(gui)設(she)立信息(xi)(xi)公(gong)(gong)開(kai)(kai)平臺，對國(guo)有(you)資本整(zheng)體(ti)運(yun)營情況、企業(ye)(ye)(ye)國(guo)有(you)資產(chan)保值(zhi)增值(zhi)及經(jing)營業(ye)(ye)(ye)績(ji)考核總體(ti)情況、國(guo)有(you)資產(chan)監管制度(du)和(he)(he)監督檢(jian)查(cha)情況等(deng)依(yi)法依(yi)規(gui)、及時(shi)準確披露。國(guo)有(you)企業(ye)(ye)(ye)要(yao)嚴(yan)格執行《企業(ye)(ye)(ye)信息(xi)(xi)公(gong)(gong)示(shi)暫行條例》，在依(yi)法保護國(guo)家秘(mi)密和(he)(he)企業(ye)(ye)(ye)商業(ye)(ye)(ye)秘(mi)密的前提下，主動公(gong)(gong)開(kai)(kai)公(gong)(gong)司治理(li)(li)以及管理(li)(li)架構、經(jing)營情況、財務狀況、關(guan)聯交(jiao)易、企業(ye)(ye)(ye)負責人薪酬(chou)等(deng)信息(xi)(xi)。
（十四(si)）切(qie)實加(jia)強社會監(jian)(jian)督。重視各(ge)類媒體的監(jian)(jian)督，及時回應社會輿論(lun)對企業國(guo)有資(zi)產運(yun)營的重大(da)關切(qie)。暢(chang)通社會公眾的監(jian)(jian)督渠(qu)道，認真處(chu)理人民群眾有關來信、來訪和(he)舉(ju)報，切(qie)實保障單位和(he)個(ge)人對造成國(guo)有資(zi)產損失行為進行檢(jian)舉(ju)和(he)控告的權利。推動社會中介機構規范執業，發揮其(qi)第(di)三方獨立監(jian)(jian)督作用(yong)。
五(wu)、強(qiang)化國有(you)資產損失和監督(du)工作(zuo)責任追究(jiu)
（十五）加大(da)對國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違規(gui)(gui)經(jing)營責(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)力度。明確(que)企(qi)(qi)(qi)業(ye)(ye)作為維(wei)護(hu)國(guo)(guo)有(you)資產安全、防止流失的(de)(de)(de)責(ze)任(ren)(ren)主(zhu)體(ti)，健全并嚴格執行(xing)國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違規(gui)(gui)經(jing)營責(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)制度。綜合(he)運用組織(zhi)處理、經(jing)濟處罰、禁入限制、紀(ji)律處分(fen)和(he)追(zhui)(zhui)究(jiu)刑事責(ze)任(ren)(ren)等手段，依法查辦違規(gui)(gui)經(jing)營導(dao)致國(guo)(guo)有(you)資產重大(da)損失的(de)(de)(de)案件，嚴厲(li)懲處侵吞(tun)、貪污、輸送、揮霍國(guo)(guo)有(you)資產和(he)逃廢金(jin)融債(zhai)務的(de)(de)(de)行(xing)為。對國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違法違紀(ji)違規(gui)(gui)問題突出、造成重大(da)國(guo)(guo)有(you)資產損失的(de)(de)(de)，嚴肅追(zhui)(zhui)究(jiu)企(qi)(qi)(qi)業(ye)(ye)黨組織(zhi)的(de)(de)(de)主(zhu)體(ti)責(ze)任(ren)(ren)和(he)企(qi)(qi)(qi)業(ye)(ye)紀(ji)檢機構(gou)的(de)(de)(de)監(jian)督責(ze)任(ren)(ren)。建立完善國(guo)(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違規(gui)(gui)經(jing)營責(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)典型問題通報制度，加強對企(qi)(qi)(qi)業(ye)(ye)領(ling)導(dao)人員的(de)(de)(de)警示(shi)教育。
（十六）嚴格(ge)監(jian)(jian)(jian)督(du)工作責任(ren)(ren)追(zhui)究。落實企(qi)(qi)業(ye)外部監(jian)(jian)(jian)督(du)主體維(wei)護國(guo)有資產(chan)安全、防止流失(shi)的(de)(de)(de)監(jian)(jian)(jian)督(du)責任(ren)(ren)。健(jian)全國(guo)有資產(chan)監(jian)(jian)(jian)管機構、外派監(jian)(jian)(jian)事會、審(shen)計(ji)機關(guan)和(he)紀(ji)(ji)檢監(jian)(jian)(jian)察、巡視部門在(zai)監(jian)(jian)(jian)督(du)工作中的(de)(de)(de)問(wen)責機制，對企(qi)(qi)業(ye)重大違(wei)(wei)法違(wei)(wei)紀(ji)(ji)違(wei)(wei)規問(wen)題(ti)(ti)應當發現(xian)而未發現(xian)或敷衍不追(zhui)、隱匿不報(bao)、查(cha)處不力的(de)(de)(de)，嚴格(ge)追(zhui)究有關(guan)人(ren)員失(shi)職(zhi)瀆職(zhi)責任(ren)(ren)，視不同情(qing)形(xing)分(fen)別給(gei)予紀(ji)(ji)律(lv)(lv)(lv)(lv)處分(fen)或行政處分(fen)，構成犯罪的(de)(de)(de)，依法追(zhui)究刑事責任(ren)(ren)。完善(shan)監(jian)(jian)(jian)督(du)工作中的(de)(de)(de)自我監(jian)(jian)(jian)督(du)機制，健(jian)全內控措施，嚴肅查(cha)處監(jian)(jian)(jian)督(du)工作人(ren)員在(zai)問(wen)題(ti)(ti)線索清理、處置和(he)案件查(cha)辦過程(cheng)中違(wei)(wei)反政治紀(ji)(ji)律(lv)(lv)(lv)(lv)、組織紀(ji)(ji)律(lv)(lv)(lv)(lv)、廉潔紀(ji)(ji)律(lv)(lv)(lv)(lv)、工作紀(ji)(ji)律(lv)(lv)(lv)(lv)的(de)(de)(de)行為。
六、加強監(jian)督制度和能力建設
（十七）完(wan)善(shan)企(qi)(qi)業(ye)國(guo)有資(zi)(zi)產(chan)(chan)監(jian)督(du)法(fa)律制度(du)。做(zuo)好國(guo)有資(zi)(zi)產(chan)(chan)監(jian)督(du)法(fa)律法(fa)規(gui)(gui)(gui)(gui)的(de)(de)立改廢釋工作，按照(zhao)法(fa)定(ding)程序(xu)修訂完(wan)善(shan)企(qi)(qi)業(ye)國(guo)有資(zi)(zi)產(chan)(chan)法(fa)等(deng)法(fa)律法(fa)規(gui)(gui)(gui)(gui)中有關(guan)企(qi)(qi)業(ye)國(guo)有資(zi)(zi)產(chan)(chan)監(jian)督(du)的(de)(de)規(gui)(gui)(gui)(gui)定(ding)，制定(ding)出(chu)臺(tai)防止企(qi)(qi)業(ye)國(guo)有資(zi)(zi)產(chan)(chan)流失條例，將(jiang)加強企(qi)(qi)業(ye)國(guo)有資(zi)(zi)產(chan)(chan)監(jian)督(du)的(de)(de)職責、程序(xu)和有關(guan)要求(qiu)法(fa)定(ding)化、規(gui)(gui)(gui)(gui)范(fan)化。
（十八）加強(qiang)監(jian)督(du)隊伍(wu)建設。選派政治(zhi)堅(jian)定(ding)、業務扎實(shi)、作(zuo)風過硬、清正廉潔的(de)優秀人才，進(jin)一(yi)步(bu)充實(shi)監(jian)督(du)力量。優化(hua)監(jian)督(du)隊伍(wu)知識結構，重視提升監(jian)督(du)隊伍(wu)的(de)綜合素質和專(zhuan)業素養(yang)。加強(qiang)對(dui)監(jian)督(du)隊伍(wu)的(de)日常管理(li)和考核評價(jia)，健全與監(jian)督(du)工作(zuo)成(cheng)效掛鉤(gou)的(de)激勵約(yue)束(shu)機制，強(qiang)化(hua)監(jian)督(du)隊伍(wu)履職保(bao)障。
本意(yi)見適用(yong)于全國(guo)(guo)企業(ye)國(guo)(guo)有(you)資產(chan)監(jian)督工作。金融(rong)、文化等企業(ye)國(guo)(guo)有(you)資產(chan)監(jian)督工作，中央另(ling)有(you)規定(ding)(ding)的依(yi)其(qi)規定(ding)(ding)執行。
國務院辦公廳
2015年10月(yue)31日