文章來(lai)源：綜合(he)監督局 發(fa)布時間(jian)：2020-11-14
為深入貫徹(che)習近(jin)平新時代中(zhong)(zhong)國(guo)特(te)色(se)社會主義思想和(he)黨的(de)十九(jiu)大(da)精神(shen)，認真(zhen)落實(shi)黨中(zhong)(zhong)央(yang)、國(guo)務院關(guan)于(yu)防范(fan)化解(jie)重大(da)風(feng)(feng)險和(he)推(tui)動高(gao)質量發(fa)展的(de)決策部署，完善中(zhong)(zhong)央(yang)企業(ye)風(feng)(feng)險防控機制(zhi)，全面提升中(zhong)(zhong)央(yang)企業(ye)內(nei)部控制(zhi)（以下(xia)簡稱(cheng)(cheng)內(nei)控）體系(xi)有(you)效(xiao)性，國(guo)務院國(guo)資委近(jin)日印發(fa)《關(guan)于(yu)加強中(zhong)(zhong)央(yang)企業(ye)內(nei)部控制(zhi)體系(xi)建(jian)設與(yu)監(jian)督工作的(de)實(shi)施意(yi)見(jian)》（國(guo)資發(fa)監(jian)督規(gui)〔2019〕101號，以下(xia)簡稱(cheng)(cheng)《實(shi)施意(yi)見(jian)》）。
《實(shi)施意見》對中央企業(ye)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)建(jian)(jian)設(she)與監(jian)(jian)督(du)(du)(du)(du)工作(zuo)提出規(gui)(gui)(gui)范(fan)性要(yao)(yao)求(qiu)，突出以(yi)(yi)下工作(zuo)重(zhong)(zhong)(zhong)點：一是(shi)建(jian)(jian)立(li)健(jian)全(quan)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)。從優(you)化(hua)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)、強(qiang)(qiang)化(hua)集團管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)、完善(shan)(shan)管(guan)理(li)(li)制(zhi)度、健(jian)全(quan)監(jian)(jian)督(du)(du)(du)(du)評(ping)(ping)價體(ti)系(xi)(xi)(xi)等(deng)方面，建(jian)(jian)立(li)健(jian)全(quan)以(yi)(yi)風險(xian)管(guan)理(li)(li)為(wei)導向(xiang)、合規(gui)(gui)(gui)管(guan)理(li)(li)監(jian)(jian)督(du)(du)(du)(du)為(wei)重(zhong)(zhong)(zhong)點，嚴格、規(gui)(gui)(gui)范(fan)、全(quan)面、有(you)效的(de)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)，實(shi)現“強(qiang)(qiang)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)、防風險(xian)、促合規(gui)(gui)(gui)”的(de)管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)目標。二是(shi)加(jia)(jia)強(qiang)(qiang)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)有(you)效執(zhi)行(xing)。聚焦關鍵業(ye)務(wu)、改(gai)革(ge)重(zhong)(zhong)(zhong)點領域、國(guo)有(you)資本運營重(zhong)(zhong)(zhong)要(yao)(yao)環節(jie)以(yi)(yi)及境外國(guo)有(you)資產監(jian)(jian)管(guan)，加(jia)(jia)強(qiang)(qiang)重(zhong)(zhong)(zhong)要(yao)(yao)崗(gang)位和(he)(he)關鍵人員在授權、審批、執(zhi)行(xing)、報告(gao)等(deng)方面的(de)權責(ze)管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)，形成(cheng)相(xiang)互銜接、相(xiang)互制(zhi)衡、相(xiang)互監(jian)(jian)督(du)(du)(du)(du)的(de)工作(zuo)機制(zhi)，切實(shi)提高重(zhong)(zhong)(zhong)大風險(xian)防控(kong)(kong)(kong)(kong)(kong)(kong)(kong)能力。三是(shi)強(qiang)(qiang)化(hua)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)信息(xi)化(hua)剛性約束(shu)。將信息(xi)化(hua)建(jian)(jian)設(she)作(zuo)為(wei)加(jia)(jia)強(qiang)(qiang)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)剛性約束(shu)的(de)重(zhong)(zhong)(zhong)要(yao)(yao)手段，推動(dong)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)措(cuo)施嵌入業(ye)務(wu)信息(xi)系(xi)(xi)(xi)統，推進信息(xi)系(xi)(xi)(xi)統間的(de)集成(cheng)共享，實(shi)現經營管(guan)理(li)(li)決策和(he)(he)執(zhi)行(xing)活動(dong)可控(kong)(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)、可追(zhui)溯(su)、可檢查，有(you)效減少人為(wei)違規(gui)(gui)(gui)操縱因素。四是(shi)突出“強(qiang)(qiang)監(jian)(jian)管(guan)、嚴問責(ze)”。以(yi)(yi)監(jian)(jian)督(du)(du)(du)(du)問責(ze)為(wei)重(zhong)(zhong)(zhong)要(yao)(yao)抓(zhua)手，通(tong)過加(jia)(jia)強(qiang)(qiang)出資人和(he)(he)企業(ye)監(jian)(jian)督(du)(du)(du)(du)評(ping)(ping)價力度，強(qiang)(qiang)化(hua)整改(gai)落實(shi)和(he)(he)責(ze)任追(zhui)究工作(zuo)，形成(cheng)“以(yi)(yi)查促改(gai)”、“以(yi)(yi)改(gai)促建(jian)(jian)”的(de)動(dong)態優(you)化(hua)機制(zhi)，促進中央企業(ye)不(bu)斷完善(shan)(shan)內(nei)控(kong)(kong)(kong)(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)(xi)。
《實(shi)施意見》要求中央(yang)企業(ye)充分發揮內控(kong)體系對企業(ye)強基固本作用(yong)，夯實(shi)管理基礎(chu)，加快建(jian)設具有(you)全(quan)球競爭(zheng)力的世界一(yi)流企業(ye)。《實(shi)施意見》同時抄送(song)各省、自治區、直轄(xia)市及計劃單列市和新疆生產建(jian)設兵團國資委。