文章來(lai)源：綜(zong)合監督(du)局 發布時間：2020-11-14
為(wei)深入貫徹(che)習近平新時代中(zhong)國(guo)特色社會主義(yi)思想和(he)黨(dang)的(de)(de)十九(jiu)大精神(shen)，認真落實黨(dang)中(zhong)央(yang)(yang)、國(guo)務院關(guan)于防(fang)范(fan)化(hua)解重大風險和(he)推動(dong)高質量發(fa)展(zhan)的(de)(de)決策部(bu)署(shu)，完善(shan)中(zhong)央(yang)(yang)企(qi)業(ye)風險防(fang)控(kong)機制(zhi)(zhi)，全(quan)面提(ti)升中(zhong)央(yang)(yang)企(qi)業(ye)內(nei)(nei)部(bu)控(kong)制(zhi)(zhi)（以(yi)下簡稱內(nei)(nei)控(kong)）體(ti)(ti)系有效性，國(guo)務院國(guo)資(zi)委(wei)近日(ri)印發(fa)《關(guan)于加強中(zhong)央(yang)(yang)企(qi)業(ye)內(nei)(nei)部(bu)控(kong)制(zhi)(zhi)體(ti)(ti)系建(jian)設與監(jian)督工(gong)作(zuo)的(de)(de)實施意(yi)見(jian)》（國(guo)資(zi)發(fa)監(jian)督規(gui)〔2019〕101號，以(yi)下簡稱《實施意(yi)見(jian)》）。
《實施意見》對中央企業(ye)(ye)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)建(jian)設與監(jian)(jian)(jian)督工作(zuo)提出規范性(xing)要求(qiu)，突出以(yi)(yi)下工作(zuo)重(zhong)點：一是(shi)(shi)建(jian)立健(jian)全(quan)(quan)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)。從優化(hua)(hua)(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)、強(qiang)化(hua)(hua)(hua)集團管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)、完(wan)善管(guan)理制度、健(jian)全(quan)(quan)監(jian)(jian)(jian)督評價體(ti)(ti)(ti)系(xi)(xi)等方面，建(jian)立健(jian)全(quan)(quan)以(yi)(yi)風險(xian)管(guan)理為導向、合規管(guan)理監(jian)(jian)(jian)督為重(zhong)點，嚴格、規范、全(quan)(quan)面、有(you)(you)效的內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)，實現“強(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)、防(fang)風險(xian)、促(cu)合規”的管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)目標(biao)。二(er)是(shi)(shi)加強(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)有(you)(you)效執行。聚焦關(guan)鍵業(ye)(ye)務、改革重(zhong)點領(ling)域、國有(you)(you)資本(ben)運營重(zhong)要環(huan)節以(yi)(yi)及境外國有(you)(you)資產監(jian)(jian)(jian)管(guan)，加強(qiang)重(zhong)要崗位(wei)和(he)(he)關(guan)鍵人員在授權、審(shen)批、執行、報告等方面的權責管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)，形成相互銜接、相互制衡、相互監(jian)(jian)(jian)督的工作(zuo)機(ji)制，切實提高重(zhong)大風險(xian)防(fang)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)能力(li)。三(san)是(shi)(shi)強(qiang)化(hua)(hua)(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)信(xin)息(xi)化(hua)(hua)(hua)剛性(xing)約束。將(jiang)信(xin)息(xi)化(hua)(hua)(hua)建(jian)設作(zuo)為加強(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)剛性(xing)約束的重(zhong)要手段，推動內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)措施嵌入業(ye)(ye)務信(xin)息(xi)系(xi)(xi)統，推進信(xin)息(xi)系(xi)(xi)統間的集成共享，實現經(jing)營管(guan)理決策和(he)(he)執行活動可(ke)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)制、可(ke)追(zhui)溯、可(ke)檢查，有(you)(you)效減(jian)少人為違(wei)規操縱因(yin)素。四(si)是(shi)(shi)突出“強(qiang)監(jian)(jian)(jian)管(guan)、嚴問責”。以(yi)(yi)監(jian)(jian)(jian)督問責為重(zhong)要抓(zhua)手，通過加強(qiang)出資人和(he)(he)企業(ye)(ye)監(jian)(jian)(jian)督評價力(li)度，強(qiang)化(hua)(hua)(hua)整改落實和(he)(he)責任追(zhui)究工作(zuo)，形成“以(yi)(yi)查促(cu)改”、“以(yi)(yi)改促(cu)建(jian)”的動態優化(hua)(hua)(hua)機(ji)制，促(cu)進中央企業(ye)(ye)不斷完(wan)善內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)。
《實(shi)施(shi)意(yi)見(jian)》要(yao)求中央(yang)企(qi)(qi)(qi)業(ye)充(chong)分(fen)發揮內控體系對企(qi)(qi)(qi)業(ye)強(qiang)基固本(ben)作用，夯(hang)實(shi)管(guan)理基礎，加(jia)快建(jian)設具有全球競爭力的世界一(yi)流企(qi)(qi)(qi)業(ye)。《實(shi)施(shi)意(yi)見(jian)》同(tong)時抄送各省、自治區(qu)、直轄市(shi)及計劃(hua)單列市(shi)和新疆生產建(jian)設兵(bing)團國資委。