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國辦發〔2015〕79號

各省、自治區、直轄市(shi)人民政府，國務院各部委、各直屬(shu)機構：

我(wo)國(guo)(guo)企(qi)業國(guo)(guo)有(you)(you)(you)資(zi)產(chan)是全體(ti)人(ren)(ren)民的共(gong)同(tong)財富，保障(zhang)國(guo)(guo)有(you)(you)(you)資(zi)產(chan)安全、防止國(guo)(guo)有(you)(you)(you)資(zi)產(chan)流失，是全面建成(cheng)小(xiao)康(kang)社會、實現(xian)(xian)全體(ti)人(ren)(ren)民共(gong)同(tong)富裕的必然要求。改革開放以(yi)來，我(wo)國(guo)(guo)國(guo)(guo)有(you)(you)(you)經濟(ji)不(bu)斷發(fa)展壯(zhuang)大，國(guo)(guo)有(you)(you)(you)企(qi)業市場活力普遍增強(qiang)、效率(lv)顯著提高，企(qi)業國(guo)(guo)有(you)(you)(you)資(zi)產(chan)監(jian)管工作取得積極進(jin)展和明顯成(cheng)效。但與此同(tong)時，一些國(guo)(guo)有(you)(you)(you)企(qi)業逐漸暴露出(chu)(chu)管理(li)不(bu)規范、內部人(ren)(ren)控(kong)制嚴重(zhong)、企(qi)業領導人(ren)(ren)員權(quan)力缺乏制約(yue)、腐敗案件多有(you)(you)(you)發(fa)生等問題(ti)，企(qi)業國(guo)(guo)有(you)(you)(you)資(zi)產(chan)監(jian)督(du)(du)(du)工作中(zhong)多頭監(jian)督(du)(du)(du)、重(zhong)復監(jian)督(du)(du)(du)和監(jian)督(du)(du)(du)不(bu)到(dao)位的現(xian)(xian)象也日益(yi)突出(chu)(chu)。為貫徹落實中(zhong)央(yang)關(guan)于深化國(guo)(guo)有(you)(you)(you)企(qi)業改革的有(you)(you)(you)關(guan)部署(shu)，切實加強(qiang)和改進(jin)企(qi)業國(guo)(guo)有(you)(you)(you)資(zi)產(chan)監(jian)督(du)(du)(du)、防止國(guo)(guo)有(you)(you)(you)資(zi)產(chan)流失，經國(guo)(guo)務院(yuan)同(tong)意(yi)，現(xian)(xian)提出(chu)(chu)以(yi)下意(yi)見(jian)。

一、總體要求

（一）指導(dao)(dao)(dao)思(si)想(xiang)。認真(zhen)貫(guan)徹落實黨的(de)(de)十(shi)八大和(he)(he)十(shi)八屆(jie)二中(zhong)(zhong)(zhong)、三(san)中(zhong)(zhong)(zhong)、四中(zhong)(zhong)(zhong)、五中(zhong)(zhong)(zhong)全會精神，按照黨中(zhong)(zhong)(zhong)央、國(guo)(guo)務院有(you)(you)關決策部署，以國(guo)(guo)有(you)(you)資產保值增(zeng)值、防止流失(shi)為目標，堅持(chi)問題導(dao)(dao)(dao)向，立足體(ti)制(zhi)機(ji)制(zhi)制(zhi)度創新，加強(qiang)和(he)(he)改進黨對國(guo)(guo)有(you)(you)企(qi)業的(de)(de)領導(dao)(dao)(dao)，切實強(qiang)化國(guo)(guo)有(you)(you)企(qi)業內部監督(du)、出資人監督(du)和(he)(he)審計、紀檢監察、巡(xun)視監督(du)以及社會監督(du)，嚴(yan)格責任追究(jiu)，加快形成(cheng)全面(mian)覆蓋、分工(gong)明確、協同配合(he)、制(zhi)約有(you)(you)力的(de)(de)國(guo)(guo)有(you)(you)資產監督(du)體(ti)系(xi)，充(chong)分體(ti)現監督(du)的(de)(de)嚴(yan)肅性、權(quan)威性、時效性，促進國(guo)(guo)有(you)(you)企(qi)業持(chi)續(xu)健(jian)康發展(zhan)。

（二）基本原則。

堅持(chi)全面(mian)覆蓋，突出重點。實現企業(ye)國(guo)有(you)資(zi)(zi)(zi)產監(jian)督全覆蓋，加強對國(guo)有(you)企業(ye)權力集(ji)中、資(zi)(zi)(zi)金密集(ji)、資(zi)(zi)(zi)源(yuan)富集(ji)、資(zi)(zi)(zi)產聚集(ji)等重點部門、重點崗位和重點決策環節的監(jian)督，切實維護國(guo)有(you)資(zi)(zi)(zi)產安全。

堅持權責(ze)分(fen)明，協(xie)同聯合。清晰界定各類(lei)監(jian)(jian)(jian)(jian)督(du)主體的(de)監(jian)(jian)(jian)(jian)督(du)職(zhi)責(ze)，有效整合監(jian)(jian)(jian)(jian)督(du)資源(yuan)，增強監(jian)(jian)(jian)(jian)督(du)工作合力，形成內(nei)外(wai)銜接、上下貫通的(de)國(guo)有資產監(jian)(jian)(jian)(jian)督(du)格局(ju)。

堅持放(fang)管(guan)結合，提高(gao)效(xiao)率。正確處理好依(yi)法加強監督和增強企(qi)業活力的關系，改進監督方式，創新監督方法，尊重和維護企(qi)業經營自主權，增強監督的針(zhen)對性(xing)和有(you)效(xiao)性(xing)。

堅持完善制度，嚴(yan)肅(su)問(wen)責(ze)(ze)。建立健(jian)全企業國(guo)有(you)資產監(jian)督法律(lv)法規體系，依法依規開展監(jian)督工作，完善責(ze)(ze)任追(zhui)(zhui)究制度，對違(wei)法違(wei)規造成國(guo)有(you)資產損失以及(ji)監(jian)督工作中失職(zhi)瀆職(zhi)的責(ze)(ze)任主體，嚴(yan)格追(zhui)(zhui)究責(ze)(ze)任。

二、著力強(qiang)化企(qi)業內部(bu)監督

（三）完(wan)善企業(ye)(ye)內(nei)部監(jian)督(du)(du)機制(zhi)。企業(ye)(ye)集團應當建(jian)立涵蓋各治理主體及審(shen)計、紀檢(jian)監(jian)察、巡(xun)視、法(fa)律(lv)、財務等部門(men)的(de)(de)(de)監(jian)督(du)(du)工(gong)作體系，強化(hua)對子企業(ye)(ye)的(de)(de)(de)縱向監(jian)督(du)(du)和(he)各業(ye)(ye)務板塊的(de)(de)(de)專(zhuan)業(ye)(ye)監(jian)督(du)(du)。健(jian)全涉(she)及財務、采購、營銷、投資(zi)等方面的(de)(de)(de)內(nei)部監(jian)督(du)(du)制(zhi)度(du)和(he)內(nei)控機制(zhi)，進(jin)一步(bu)發揮總會計師、總法(fa)律(lv)顧問作用，加(jia)強對企業(ye)(ye)重(zhong)大決(jue)策和(he)重(zhong)要經(jing)營活動的(de)(de)(de)財務、法(fa)律(lv)審(shen)核把關。加(jia)強企業(ye)(ye)內(nei)部監(jian)督(du)(du)工(gong)作的(de)(de)(de)聯動配合(he)，提(ti)升(sheng)信息化(hua)水(shui)平，強化(hua)流程管(guan)控的(de)(de)(de)剛(gang)性約束(shu)，確(que)保(bao)內(nei)部監(jian)督(du)(du)及時、有效。

（四）強(qiang)化(hua)董事(shi)(shi)會(hui)規范(fan)運作和對經理(li)層(ceng)的(de)監(jian)督。深入推進(jin)外部董事(shi)(shi)占多(duo)數的(de)董事(shi)(shi)會(hui)建(jian)設，加強(qiang)董事(shi)(shi)會(hui)內部的(de)制衡約束，依(yi)法(fa)規范(fan)董事(shi)(shi)會(hui)決策程序和董事(shi)(shi)長履職行為，落實(shi)董事(shi)(shi)對董事(shi)(shi)會(hui)決議承擔的(de)法(fa)定責任。切實(shi)加強(qiang)董事(shi)(shi)會(hui)對經理(li)層(ceng)落實(shi)董事(shi)(shi)會(hui)決議情況的(de)監(jian)督。設置由外部董事(shi)(shi)組成的(de)審(shen)(shen)計(ji)委員(yuan)會(hui)，建(jian)立審(shen)(shen)計(ji)部門向董事(shi)(shi)會(hui)負責的(de)工(gong)作機制，董事(shi)(shi)會(hui)依(yi)法(fa)審(shen)(shen)議批準企業年(nian)度(du)審(shen)(shen)計(ji)計(ji)劃和重(zhong)要審(shen)(shen)計(ji)報告(gao)，增強(qiang)董事(shi)(shi)會(hui)運用內部審(shen)(shen)計(ji)規范(fan)運營、管控風險的(de)能(neng)力。

（五）加(jia)強(qiang)(qiang)企(qi)業內設監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會建設。建立監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會主(zhu)席由上級(ji)母公(gong)司依(yi)法提名(ming)、委派制度(du)，提高專職(zhi)(zhi)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)比(bi)例，增強(qiang)(qiang)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會的(de)獨立性(xing)和權(quan)威性(xing)。加(jia)大監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會對董事(shi)(shi)(shi)(shi)(shi)、高級(ji)管理人員(yuan)履職(zhi)(zhi)行(xing)(xing)為的(de)監(jian)(jian)(jian)督(du)力度(du)，進一步落(luo)實監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會檢(jian)查公(gong)司財務、糾正(zheng)董事(shi)(shi)(shi)(shi)(shi)及(ji)高級(ji)管理人員(yuan)損害公(gong)司利益行(xing)(xing)為等職(zhi)(zhi)權(quan)，保障監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會依(yi)法行(xing)(xing)權(quan)履職(zhi)(zhi)，強(qiang)(qiang)化監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會及(ji)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)的(de)監(jian)(jian)(jian)督(du)責任。

（六）重(zhong)視企業(ye)職(zhi)(zhi)工民主(zhu)監督。健(jian)全(quan)以職(zhi)(zhi)工代表大會為(wei)基(ji)本形式(shi)的企業(ye)民主(zhu)管理(li)制度，規范職(zhi)(zhi)工董事、職(zhi)(zhi)工監事的產生程序，切實發揮其(qi)在參與公(gong)司決策和(he)治理(li)中的作用。大力推進廠務公(gong)開，建立(li)公(gong)開事項清單制度，保障職(zhi)(zhi)工知情(qing)權(quan)、參與權(quan)和(he)監督權(quan)。

（七(qi)）發揮企(qi)業(ye)(ye)黨(dang)組(zu)織(zhi)保(bao)證監(jian)(jian)督(du)作用。把加(jia)強(qiang)黨(dang)的(de)領導和(he)完善公(gong)司治理統(tong)一(yi)起來(lai)，落實黨(dang)組(zu)織(zhi)在企(qi)業(ye)(ye)黨(dang)風廉政建設和(he)反腐敗(bai)工作中(zhong)的(de)主體責(ze)任和(he)紀(ji)檢機構的(de)監(jian)(jian)督(du)責(ze)任，健全黨(dang)組(zu)織(zhi)參(can)與重大決策(ce)(ce)機制，強(qiang)化黨(dang)組(zu)織(zhi)對(dui)企(qi)業(ye)(ye)領導人員(yuan)履職行(xing)為的(de)監(jian)(jian)督(du)，確(que)保(bao)企(qi)業(ye)(ye)決策(ce)(ce)部署及(ji)其執行(xing)過程符(fu)合黨(dang)和(he)國家(jia)方(fang)針政策(ce)(ce)、法(fa)律(lv)法(fa)規。

三、切實加強(qiang)企業外部監督(du)

（八）完(wan)善(shan)國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)(jian)管機(ji)構(gou)(gou)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)。國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)(jian)管機(ji)構(gou)(gou)要堅持出(chu)(chu)資(zi)(zi)人管理和(he)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)的(de)有(you)(you)(you)(you)(you)機(ji)統一(yi)，進(jin)一(yi)步加(jia)強出(chu)(chu)資(zi)(zi)人監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)。健全(quan)國(guo)(guo)有(you)(you)(you)(you)(you)企業(ye)(ye)規劃(hua)投(tou)資(zi)(zi)、改制(zhi)重(zhong)組(zu)(zu)、產(chan)(chan)(chan)權(quan)管理、財務(wu)(wu)(wu)評價、業(ye)(ye)績(ji)考(kao)核、選(xuan)人用人、薪酬(chou)分(fen)配等規范(fan)國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)本運(yun)(yun)作(zuo)(zuo)、防(fang)止流失的(de)制(zhi)度。加(jia)大對(dui)(dui)國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)(jian)管制(zhi)度執行情況的(de)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)力度，定(ding)期開展對(dui)(dui)各業(ye)(ye)務(wu)(wu)(wu)領域制(zhi)度執行情況的(de)檢查，針對(dui)(dui)不(bu)同時期的(de)重(zhong)點任務(wu)(wu)(wu)和(he)突出(chu)(chu)問(wen)題(ti)不(bu)定(ding)期開展專項抽查。國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)(jian)管機(ji)構(gou)(gou)設立稽查辦公室，負責(ze)分(fen)類處置和(he)督(du)(du)辦監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)工作(zuo)(zuo)中(zhong)(zhong)發現的(de)需要企業(ye)(ye)整改的(de)問(wen)題(ti)，組(zu)(zu)織開展國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)重(zhong)大損失調查，提出(chu)(chu)有(you)(you)(you)(you)(you)關責(ze)任追究的(de)意見建(jian)議。開展國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)(jian)管機(ji)構(gou)(gou)向所出(chu)(chu)資(zi)(zi)企業(ye)(ye)依法委(wei)派(pai)總會計(ji)師試點工作(zuo)(zuo)，強化出(chu)(chu)資(zi)(zi)人對(dui)(dui)企業(ye)(ye)重(zhong)大財務(wu)(wu)(wu)事項的(de)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)。加(jia)強企業(ye)(ye)境外(wai)國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)，重(zhong)視在法人治理結(jie)構(gou)(gou)中(zhong)(zhong)運(yun)(yun)用出(chu)(chu)資(zi)(zi)人監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)手段，強化對(dui)(dui)企業(ye)(ye)境外(wai)投(tou)資(zi)(zi)、運(yun)(yun)營和(he)產(chan)(chan)(chan)權(quan)狀況的(de)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)，嚴(yan)格規范(fan)境外(wai)大額資(zi)(zi)金使用、集(ji)中(zhong)(zhong)采購和(he)傭(yong)金管理，確保企業(ye)(ye)境外(wai)國(guo)(guo)有(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)安(an)全(quan)可控、有(you)(you)(you)(you)(you)效運(yun)(yun)營。

（九）加強和(he)(he)改進外(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)。對(dui)國有資產(chan)監(jian)(jian)(jian)(jian)管機構所(suo)出(chu)資企(qi)業依法實行(xing)外(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)制度(du)。外(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)由政(zheng)(zheng)府派(pai)出(chu)，作(zuo)為(wei)出(chu)資人(ren)監(jian)(jian)(jian)(jian)督(du)的(de)專門力量(liang)，圍(wei)繞(rao)企(qi)業財務、重(zhong)(zhong)大(da)決策(ce)、運營過程中涉及國有資產(chan)流失的(de)事(shi)(shi)(shi)(shi)項(xiang)和(he)(he)關(guan)鍵環節、董事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)和(he)(he)經理(li)層依法依規(gui)(gui)履(lv)職(zhi)(zhi)情(qing)況(kuang)(kuang)等重(zhong)(zhong)點，著力強化(hua)(hua)對(dui)企(qi)業的(de)當期和(he)(he)事(shi)(shi)(shi)(shi)中監(jian)(jian)(jian)(jian)督(du)。進一(yi)步完善履(lv)職(zhi)(zhi)報(bao)告(gao)(gao)制度(du)，外(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)要(yao)逐戶(hu)向(xiang)政(zheng)(zheng)府報(bao)告(gao)(gao)年(nian)度(du)監(jian)(jian)(jian)(jian)督(du)檢(jian)(jian)查情(qing)況(kuang)(kuang)，對(dui)重(zhong)(zhong)大(da)事(shi)(shi)(shi)(shi)項(xiang)、重(zhong)(zhong)要(yao)情(qing)況(kuang)(kuang)、重(zhong)(zhong)大(da)風險(xian)和(he)(he)違法違紀違規(gui)(gui)行(xing)為(wei)“一(yi)事(shi)(shi)(shi)(shi)一(yi)報(bao)告(gao)(gao)”。按(an)照(zhao)規(gui)(gui)定的(de)程序和(he)(he)內容，對(dui)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)檢(jian)(jian)查情(qing)況(kuang)(kuang)實行(xing)“一(yi)企(qi)一(yi)公(gong)(gong)開”，也可(ke)以按(an)照(zhao)類別和(he)(he)事(shi)(shi)(shi)(shi)項(xiang)公(gong)(gong)開。切實保障監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)主(zhu)席依法行(xing)權履(lv)職(zhi)(zhi)，落(luo)實外(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)的(de)糾正建議權、罷(ba)免或者調(diao)整建議權，監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)主(zhu)席根據授權督(du)促(cu)企(qi)業整改落(luo)實有關(guan)問題或者約談企(qi)業領導人(ren)員。建立外(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)可(ke)追溯、可(ke)量(liang)化(hua)(hua)、可(ke)考核、可(ke)問責的(de)履(lv)職(zhi)(zhi)記錄制度(du)，切實強化(hua)(hua)責任(ren)意識，健全責任(ren)倒查機制。

（十）健全(quan)國(guo)(guo)有(you)企(qi)業(ye)審(shen)(shen)(shen)計(ji)監(jian)督體系。完善國(guo)(guo)有(you)企(qi)業(ye)審(shen)(shen)(shen)計(ji)制度，進一(yi)(yi)步厘清(qing)政府部(bu)門公共審(shen)(shen)(shen)計(ji)、出資(zi)(zi)(zi)人審(shen)(shen)(shen)計(ji)和企(qi)業(ye)內部(bu)審(shen)(shen)(shen)計(ji)之間的職(zhi)責分工，實現企(qi)業(ye)國(guo)(guo)有(you)資(zi)(zi)(zi)產(chan)審(shen)(shen)(shen)計(ji)監(jian)督全(quan)覆(fu)蓋。加大對國(guo)(guo)有(you)企(qi)業(ye)領導人員履(lv)行經濟責任(ren)情況的審(shen)(shen)(shen)計(ji)力度，堅持離任(ren)必審(shen)(shen)(shen)，完善任(ren)中(zhong)審(shen)(shen)(shen)計(ji)，探索(suo)(suo)任(ren)期輪審(shen)(shen)(shen)，實現任(ren)期內至少審(shen)(shen)(shen)計(ji)一(yi)(yi)次。探索(suo)(suo)建立國(guo)(guo)有(you)企(qi)業(ye)經常性審(shen)(shen)(shen)計(ji)制度，對國(guo)(guo)有(you)企(qi)業(ye)重(zhong)大財務(wu)異常、重(zhong)大資(zi)(zi)(zi)產(chan)損失及風險隱(yin)患、國(guo)(guo)有(you)企(qi)業(ye)境外(wai)資(zi)(zi)(zi)產(chan)等(deng)開(kai)展專(zhuan)項(xiang)審(shen)(shen)(shen)計(ji)，對重(zhong)大決策(ce)部(bu)署和投資(zi)(zi)(zi)項(xiang)目(mu)、重(zhong)要專(zhuan)項(xiang)資(zi)(zi)(zi)金等(deng)開(kai)展跟(gen)蹤(zong)審(shen)(shen)(shen)計(ji)。完善國(guo)(guo)有(you)企(qi)業(ye)購買(mai)審(shen)(shen)(shen)計(ji)服務(wu)辦(ban)法，擴大購買(mai)服務(wu)范圍，推動審(shen)(shen)(shen)計(ji)監(jian)督職(zhi)業(ye)化。

（十一）進(jin)(jin)一步增強(qiang)紀檢監(jian)察和(he)巡(xun)視(shi)的監(jian)督作(zuo)用。督促(cu)(cu)國(guo)有(you)(you)企(qi)(qi)業(ye)落實(shi)(shi)“兩個(ge)責(ze)任”，實(shi)(shi)行(xing)“一案(an)(an)雙查”，強(qiang)化責(ze)任追究(jiu)。加(jia)強(qiang)對國(guo)有(you)(you)企(qi)(qi)業(ye)執行(xing)黨的紀律情況的監(jian)督檢查，重點(dian)審查國(guo)有(you)(you)企(qi)(qi)業(ye)執行(xing)黨的政(zheng)治紀律、政(zheng)治規矩、組(zu)織紀律、廉潔紀律情況，嚴(yan)肅(su)查處違反(fan)黨中央(yang)八項規定精神的行(xing)為和(he)“四風”問(wen)題。查辦腐(fu)敗案(an)(an)件(jian)以上(shang)級(ji)紀委(wei)領(ling)導(dao)為主，線索處置和(he)案(an)(an)件(jian)查辦在向(xiang)同級(ji)黨委(wei)報告(gao)(gao)的同時，必(bi)須向(xiang)上(shang)級(ji)紀委(wei)報告(gao)(gao)。嚴(yan)肅(su)查辦發(fa)生在國(guo)有(you)(you)企(qi)(qi)業(ye)改(gai)制(zhi)重組(zu)、產權(quan)交易、投(tou)資并購(gou)、物資采購(gou)、招標投(tou)標以及國(guo)際化經(jing)營等重點(dian)領(ling)域(yu)和(he)關鍵環節的腐(fu)敗案(an)(an)件(jian)。貫徹(che)中央(yang)巡(xun)視(shi)工作(zuo)方針，聚焦黨風廉政(zheng)建設和(he)反(fan)腐(fu)敗斗爭，圍繞“四個(ge)著(zhu)力”，加(jia)強(qiang)和(he)改(gai)進(jin)(jin)國(guo)有(you)(you)企(qi)(qi)業(ye)巡(xun)視(shi)工作(zuo)，發(fa)現問(wen)題，形成震懾，倒逼(bi)改(gai)革，促(cu)(cu)進(jin)(jin)發(fa)展。

（十二）建立高(gao)效順暢的外(wai)部監(jian)(jian)督(du)(du)協(xie)同(tong)機(ji)制(zhi)。整合出資人監(jian)(jian)管、外(wai)派監(jian)(jian)事會監(jian)(jian)督(du)(du)和(he)(he)審計、紀(ji)(ji)檢監(jian)(jian)察、巡視等監(jian)(jian)督(du)(du)力量，建立監(jian)(jian)督(du)(du)工作(zuo)會商機(ji)制(zhi)，加強(qiang)統籌(chou)，減少重復(fu)檢查，提(ti)高(gao)監(jian)(jian)督(du)(du)效能。創(chuang)新(xin)監(jian)(jian)督(du)(du)工作(zuo)機(ji)制(zhi)和(he)(he)方式方法，運用信息化(hua)手段查核問(wen)(wen)題(ti)(ti)，實(shi)現監(jian)(jian)督(du)(du)信息共享。完(wan)善重大違法違紀(ji)(ji)違規(gui)問(wen)(wen)題(ti)(ti)線索向紀(ji)(ji)檢監(jian)(jian)察機(ji)關(guan)(guan)(guan)、司法機(ji)關(guan)(guan)(guan)移送機(ji)制(zhi)，健全監(jian)(jian)督(du)(du)主體依法提(ti)請(qing)有(you)關(guan)(guan)(guan)機(ji)關(guan)(guan)(guan)配合調查案件(jian)的制(zhi)度措施。

四、實施信(xin)息公開加強(qiang)社會(hui)監督

（十三）推(tui)動(dong)國(guo)(guo)有資(zi)(zi)產(chan)(chan)和(he)國(guo)(guo)有企(qi)(qi)業(ye)(ye)重大信(xin)息(xi)(xi)公開。建立健(jian)全企(qi)(qi)業(ye)(ye)國(guo)(guo)有資(zi)(zi)產(chan)(chan)監(jian)管(guan)重大信(xin)息(xi)(xi)公開制度(du)，依(yi)法(fa)依(yi)規設立信(xin)息(xi)(xi)公開平臺，對國(guo)(guo)有資(zi)(zi)本整(zheng)體(ti)運營(ying)情(qing)(qing)況(kuang)、企(qi)(qi)業(ye)(ye)國(guo)(guo)有資(zi)(zi)產(chan)(chan)保值增值及經營(ying)業(ye)(ye)績考核總體(ti)情(qing)(qing)況(kuang)、國(guo)(guo)有資(zi)(zi)產(chan)(chan)監(jian)管(guan)制度(du)和(he)監(jian)督檢查情(qing)(qing)況(kuang)等依(yi)法(fa)依(yi)規、及時(shi)準確披露。國(guo)(guo)有企(qi)(qi)業(ye)(ye)要(yao)嚴格執行(xing)《企(qi)(qi)業(ye)(ye)信(xin)息(xi)(xi)公示暫行(xing)條例》，在依(yi)法(fa)保護國(guo)(guo)家(jia)秘密和(he)企(qi)(qi)業(ye)(ye)商業(ye)(ye)秘密的(de)前提下，主動(dong)公開公司治理以及管(guan)理架(jia)構(gou)、經營(ying)情(qing)(qing)況(kuang)、財務(wu)狀況(kuang)、關聯(lian)交易、企(qi)(qi)業(ye)(ye)負責人薪酬等信(xin)息(xi)(xi)。

（十四）切(qie)實加強社會(hui)(hui)(hui)監(jian)(jian)督。重視各類媒體(ti)的監(jian)(jian)督，及時回應社會(hui)(hui)(hui)輿論(lun)對企業國有資產(chan)運(yun)營的重大關(guan)切(qie)。暢通社會(hui)(hui)(hui)公眾的監(jian)(jian)督渠(qu)道，認真(zhen)處理人民群眾有關(guan)來信、來訪和(he)(he)舉(ju)(ju)報，切(qie)實保障單位和(he)(he)個人對造成國有資產(chan)損失(shi)行(xing)為進行(xing)檢舉(ju)(ju)和(he)(he)控告(gao)的權利。推動社會(hui)(hui)(hui)中介機構規范執業，發揮其第三方獨(du)立(li)監(jian)(jian)督作用。

五、強化(hua)國有資產損失和(he)監督工作責任追究

（十五）加(jia)大對(dui)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)規(gui)經(jing)(jing)營責(ze)任追(zhui)究力(li)度(du)。明確企(qi)(qi)業(ye)(ye)作為(wei)維護(hu)國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)(zi)產安全、防止(zhi)流失的責(ze)任主體(ti)，健全并嚴格執行(xing)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)規(gui)經(jing)(jing)營責(ze)任追(zhui)究制(zhi)度(du)。綜合運用組織處理、經(jing)(jing)濟(ji)處罰、禁入限制(zhi)、紀律處分和追(zhui)究刑事責(ze)任等手(shou)段，依法查辦違(wei)規(gui)經(jing)(jing)營導致國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)(zi)產重大損失的案件，嚴厲懲處侵吞、貪污、輸送、揮霍國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)(zi)產和逃廢金融(rong)債務的行(xing)為(wei)。對(dui)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)法違(wei)紀違(wei)規(gui)問(wen)題突出、造成重大國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)(zi)產損失的，嚴肅追(zhui)究企(qi)(qi)業(ye)(ye)黨組織的主體(ti)責(ze)任和企(qi)(qi)業(ye)(ye)紀檢機構的監督責(ze)任。建立(li)完善(shan)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)規(gui)經(jing)(jing)營責(ze)任追(zhui)究典型問(wen)題通報(bao)制(zhi)度(du)，加(jia)強(qiang)對(dui)企(qi)(qi)業(ye)(ye)領導人(ren)員的警示教育。

（十六）嚴(yan)(yan)格監督(du)(du)工(gong)作(zuo)責任追(zhui)究(jiu)。落實企業外(wai)部監督(du)(du)主體維護國有資產(chan)安(an)全(quan)、防止流失(shi)的(de)監督(du)(du)責任。健全(quan)國有資產(chan)監管機構、外(wai)派監事會、審計(ji)機關和紀(ji)檢監察、巡視(shi)部門在監督(du)(du)工(gong)作(zuo)中(zhong)的(de)問(wen)責機制，對企業重大違法違紀(ji)違規問(wen)題應(ying)當發(fa)現而未(wei)發(fa)現或(huo)(huo)敷衍不(bu)追(zhui)、隱匿不(bu)報、查處不(bu)力的(de)，嚴(yan)(yan)格追(zhui)究(jiu)有關人(ren)(ren)員失(shi)職(zhi)瀆(du)職(zhi)責任，視(shi)不(bu)同情形分(fen)別給(gei)予紀(ji)律(lv)(lv)處分(fen)或(huo)(huo)行(xing)政處分(fen)，構成(cheng)犯罪的(de)，依法追(zhui)究(jiu)刑(xing)事責任。完善監督(du)(du)工(gong)作(zuo)中(zhong)的(de)自(zi)我監督(du)(du)機制，健全(quan)內(nei)控措施(shi)，嚴(yan)(yan)肅(su)查處監督(du)(du)工(gong)作(zuo)人(ren)(ren)員在問(wen)題線索清理、處置(zhi)和案件查辦過程中(zhong)違反政治紀(ji)律(lv)(lv)、組織紀(ji)律(lv)(lv)、廉潔紀(ji)律(lv)(lv)、工(gong)作(zuo)紀(ji)律(lv)(lv)的(de)行(xing)為。

六、加強(qiang)監督(du)制(zhi)度和(he)能力建設

（十七）完善企業(ye)(ye)國有(you)(you)(you)資(zi)產監督(du)法(fa)律制度。做好國有(you)(you)(you)資(zi)產監督(du)法(fa)律法(fa)規的立(li)改廢釋工作，按照法(fa)定程序修訂完善企業(ye)(ye)國有(you)(you)(you)資(zi)產法(fa)等法(fa)律法(fa)規中有(you)(you)(you)關企業(ye)(ye)國有(you)(you)(you)資(zi)產監督(du)的規定，制定出臺防止企業(ye)(ye)國有(you)(you)(you)資(zi)產流失條例，將加強企業(ye)(ye)國有(you)(you)(you)資(zi)產監督(du)的職(zhi)責(ze)、程序和有(you)(you)(you)關要(yao)求法(fa)定化、規范化。

（十(shi)八）加(jia)強(qiang)(qiang)監(jian)(jian)(jian)督(du)(du)隊(dui)伍(wu)建設。選派(pai)政治堅定、業(ye)務扎實、作風過硬、清正(zheng)廉(lian)潔(jie)的(de)優秀人才，進(jin)一步充實監(jian)(jian)(jian)督(du)(du)力量。優化監(jian)(jian)(jian)督(du)(du)隊(dui)伍(wu)知識結構，重視(shi)提升監(jian)(jian)(jian)督(du)(du)隊(dui)伍(wu)的(de)綜合素質和專業(ye)素養(yang)。加(jia)強(qiang)(qiang)對監(jian)(jian)(jian)督(du)(du)隊(dui)伍(wu)的(de)日常管理和考核評(ping)價(jia)，健全與監(jian)(jian)(jian)督(du)(du)工作成效掛(gua)鉤的(de)激勵約束機制，強(qiang)(qiang)化監(jian)(jian)(jian)督(du)(du)隊(dui)伍(wu)履職保障。

本(ben)意見適用于全國企(qi)業(ye)國有資產(chan)監督工作。金融、文(wen)化等企(qi)業(ye)國有資產(chan)監督工作，中央另有規定的(de)依其規定執行。

國務院辦公廳

2015年10月31日(ri)

（此件公開發布）