文(wen)章來源(yuan)：政(zheng)策法規局 發布時間：2017-05-30
皖國資改(gai)革〔2014〕92 號
加強董事會(hui)(hui)(hui)專(zhuan)門(men)委員會(hui)(hui)(hui)建(jian)(jian)設(she)是規范省(sheng)屬企業董事會(hui)(hui)(hui)建(jian)(jian)設(she)、確保(bao)董事會(hui)(hui)(hui)規范運(yun)作、提高(gao)董事會(hui)(hui)(hui)決(jue)策(ce)效率和決(jue)策(ce)質(zhi)量(liang)的(de)重要組織保(bao)障。根(gen)據《中(zhong)華人民共和國公司(si)法》、《中(zhong)華人民共和國企業國有(you)資產法》等(deng)有(you)關法律(lv)法規和省(sheng)國資委《關于加強省(sheng)屬企業董事會(hui)(hui)(hui)建(jian)(jian)設(she)的(de)若(ruo)干意見的(de)通知(zhi)》（皖國資改革〔2011〕216號）文件精神，現就加強省(sheng)屬國有(you)企業董事會(hui)(hui)(hui)專(zhuan)門(men)委員會(hui)(hui)(hui)建(jian)(jian)設(she)工(gong)作，提出如(ru)下指導意見。
一、基本原則
一是科學設(she)置的(de)原(yuan)則。省(sheng)屬(shu)企(qi)業應根據企(qi)業發展戰略和生(sheng)產經營實際情況，研究確定專門委(wei)員會的(de)類型和數量。
二是專(zhuan)(zhuan)(zhuan)家(jia)治理(li)的原則(ze)。吸收更多(duo)的金融、法(fa)律、財務、審計等方(fang)面(mian)專(zhuan)(zhuan)(zhuan)家(jia)進入董事(shi)會(hui)專(zhuan)(zhuan)(zhuan)門委員會(hui)，充分發揮專(zhuan)(zhuan)(zhuan)家(jia)在某一領域（方(fang)面(mian)）的專(zhuan)(zhuan)(zhuan)業(ye)特(te)長，提(ti)高董事(shi)會(hui)決(jue)策質量。
三(san)是精干(gan)高效的(de)原則(ze)。專(zhuan)門委(wei)員會(hui)人(ren)員組成，按精干(gan)高效的(de)原則(ze)配備，不斷(duan)提高專(zhuan)門委(wei)員會(hui)運作效率。
二(er)、推進專門委員會建設的主要內容
（一）科學設(she)立專(zhuan)(zhuan)門(men)委(wei)員(yuan)(yuan)(yuan)會。專(zhuan)(zhuan)門(men)委(wei)員(yuan)(yuan)(yuan)會是董事會下設(she)的專(zhuan)(zhuan)門(men)工作(zuo)機(ji)構，在公司(si)(si)章程規定和(he)(he)董事會授權范圍(wei)內(nei)履行(xing)職責(ze)，對董事會負責(ze)，主要負責(ze)對公司(si)(si)發展戰略(lve)、發展規劃和(he)(he)擬提交董事會決策的重要事項(xiang)等(deng)進行(xing)基(ji)礎性研究，為董事會決策提供意見和(he)(he)建議等(deng)。各省屬企業一般應當(dang)設(she)立提名委(wei)員(yuan)(yuan)(yuan)會、薪酬與(yu)(yu)考核委(wei)員(yuan)(yuan)(yuan)會、預算審(shen)計與(yu)(yu)風險監控委(wei)員(yuan)(yuan)(yuan)會和(he)(he)戰略(lve)委(wei)員(yuan)(yuan)(yuan)會等(deng)專(zhuan)(zhuan)門(men)委(wei)員(yuan)(yuan)(yuan)會。
（二）認真制(zhi)訂(ding)專(zhuan)門(men)(men)委(wei)員會(hui)工(gong)作制(zhi)度(du)。省屬企(qi)業要科學界定董事(shi)會(hui)各(ge)專(zhuan)門(men)(men)委(wei)員會(hui)的職(zhi)責(ze)，抓緊(jin)研究制(zhi)訂(ding)各(ge)專(zhuan)門(men)(men)委(wei)員會(hui)職(zhi)責(ze)定位、議(yi)事(shi)范圍、議(yi)事(shi)程(cheng)序、會(hui)議(yi)制(zhi)度(du)、回避(bi)制(zhi)度(du)、保密制(zhi)度(du)等各(ge)項工(gong)作制(zhi)度(du)及其實(shi)施細(xi)則，為董事(shi)會(hui)規(gui)范運作打下堅實(shi)基礎(chu)。各(ge)專(zhuan)門(men)(men)委(wei)員會(hui)每年應當(dang)制(zhi)訂(ding)年度(du)工(gong)作計(ji)劃，切實(shi)推(tui)動各(ge)項工(gong)作有序有效開展(zhan)。同(tong)時，清晰(xi)界定各(ge)專(zhuan)門(men)(men)委(wei)員會(hui)與各(ge)相關(guan)(guan)業務部門(men)(men)的職(zhi)責(ze)邊(bian)界，相關(guan)(guan)業務部門(men)(men)可協助專(zhuan)門(men)(men)委(wei)員會(hui)的有關(guan)(guan)工(gong)作。
（三(san)）明確專門(men)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)的(de)人員(yuan)(yuan)(yuan)(yuan)(yuan)組(zu)成及其任(ren)(ren)(ren)免。各專門(men)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)由(you)三(san)名(ming)(ming)以上(shang)董(dong)(dong)事(shi)(shi)組(zu)成，由(you)董(dong)(dong)事(shi)(shi)長提(ti)出人選建(jian)議，在董(dong)(dong)事(shi)(shi)會(hui)通過后生(sheng)效。各專門(men)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)的(de)外部(bu)董(dong)(dong)事(shi)(shi)應(ying)占多數。各專門(men)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)設主(zhu)任(ren)(ren)(ren)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)一(yi)名(ming)(ming)，其中：薪(xin)酬(chou)與(yu)(yu)考核委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)、預算審(shen)計與(yu)(yu)風險監控委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)的(de)主(zhu)任(ren)(ren)(ren)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)由(you)外部(bu)董(dong)(dong)事(shi)(shi)擔任(ren)(ren)(ren)，戰略委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)主(zhu)任(ren)(ren)(ren)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)由(you)董(dong)(dong)事(shi)(shi)長擔任(ren)(ren)(ren)，提(ti)名(ming)(ming)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)主(zhu)任(ren)(ren)(ren)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)由(you)董(dong)(dong)事(shi)(shi)長或黨委(wei)(wei)(wei)(wei)(wei)書記擔任(ren)(ren)(ren)。專門(men)委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)會(hui)與(yu)(yu)董(dong)(dong)事(shi)(shi)會(hui)任(ren)(ren)(ren)期應(ying)當一(yi)致，委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)任(ren)(ren)(ren)期屆滿，經續(xu)聘(pin)的(de)可以連任(ren)(ren)(ren)。不再擔任(ren)(ren)(ren)董(dong)(dong)事(shi)(shi)職(zhi)務的(de)，委(wei)(wei)(wei)(wei)(wei)員(yuan)(yuan)(yuan)(yuan)(yuan)資(zi)格自(zi)然解除(chu)。
（四）規范(fan)(fan)專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)運作(zuo)。各專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)主(zhu)任委(wei)(wei)(wei)員負(fu)責(ze)召集、主(zhu)持專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)會(hui)議(yi)(yi)。各專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)在職責(ze)范(fan)(fan)圍內審(shen)議(yi)(yi)重大事(shi)(shi)項(xiang)，應在內部(bu)進行充分論證，原(yuan)則(ze)上在形(xing)成(cheng)統一意(yi)(yi)(yi)見(jian)后，再書(shu)(shu)面提交(jiao)董(dong)(dong)事(shi)(shi)會(hui)審(shen)議(yi)(yi)決(jue)定。對涉及兩個及以上專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)職責(ze)范(fan)(fan)圍的，在有關(guan)專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)之間(jian)達成(cheng)統一意(yi)(yi)(yi)見(jian)后，由牽頭專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)書(shu)(shu)面提交(jiao)董(dong)(dong)事(shi)(shi)會(hui)審(shen)議(yi)(yi)決(jue)定。對確需(xu)提交(jiao)董(dong)(dong)事(shi)(shi)會(hui)審(shen)議(yi)(yi)的重大事(shi)(shi)項(xiang)，而專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)內部(bu)或各專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)之間(jian)又難以達成(cheng)統一意(yi)(yi)(yi)見(jian)的，可列明各方理據，書(shu)(shu)面提交(jiao)董(dong)(dong)事(shi)(shi)會(hui)，由董(dong)(dong)事(shi)(shi)會(hui)作(zuo)出決(jue)策。在特別緊(jin)急情況下，在征(zheng)求專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)主(zhu)任委(wei)(wei)(wei)員同意(yi)(yi)(yi)后，董(dong)(dong)事(shi)(shi)會(hui)可直接就某些(xie)緊(jin)急事(shi)(shi)項(xiang)作(zuo)出決(jue)議(yi)(yi)。專(zhuan)(zhuan)門(men)(men)委(wei)(wei)(wei)員會(hui)委(wei)(wei)(wei)員對審(shen)議(yi)(yi)事(shi)(shi)項(xiang)具(ju)有保(bao)密義務，不(bu)得(de)擅自披露相關(guan)信(xin)息(xi)。
三、專門(men)委(wei)員會的主要(yao)職責
（一）提名(ming)委員會(hui)的(de)主(zhu)要職責。研究公司(si)高級(ji)管理人員的(de)選(xuan)(xuan)擇(ze)標準、程序和(he)方法(fa)以及(ji)總(zong)(zong)(zong)經(jing)(jing)(jing)(jing)理繼(ji)任(ren)計劃；按照有關規定，向董事(shi)(shi)(shi)會(hui)提名(ming)總(zong)(zong)(zong)經(jing)(jing)(jing)(jing)理人選(xuan)(xuan)，對總(zong)(zong)(zong)經(jing)(jing)(jing)(jing)理提出(chu)的(de)副總(zong)(zong)(zong)經(jing)(jing)(jing)(jing)理、總(zong)(zong)(zong)會(hui)計師(shi)和(he)其他經(jing)(jing)(jing)(jing)營層成(cheng)員人選(xuan)(xuan)，以及(ji)董事(shi)(shi)(shi)長提出(chu)的(de)董事(shi)(shi)(shi)會(hui)秘書人選(xuan)(xuan)提出(chu)意見(jian)；經(jing)(jing)(jing)(jing)董事(shi)(shi)(shi)會(hui)授權，可以對子公司(si)董事(shi)(shi)(shi)、監事(shi)(shi)(shi)和(he)不設董事(shi)(shi)(shi)會(hui)的(de)子公司(si)總(zong)(zong)(zong)經(jing)(jing)(jing)(jing)理人選(xuan)(xuan)進行考察，并向董事(shi)(shi)(shi)會(hui)提出(chu)推(tui)薦(jian)意見(jian)。
（二）薪(xin)酬與考(kao)(kao)核委員會的主要職責。負責擬訂(ding)公司高級管(guan)理人員的經營業績考(kao)(kao)核辦法(fa)和(he)薪(xin)酬管(guan)理辦法(fa)、薪(xin)酬方案和(he)考(kao)(kao)核方案；考(kao)(kao)核、評價其業績，并(bing)依據考(kao)(kao)核結果，向董事會提出(chu)薪(xin)酬兌(dui)現、考(kao)(kao)核獎懲建議。
（三）預算(suan)審(shen)計與(yu)風險監控委員會的主要職(zhi)責。主要負責研究制(zhi)定(ding)公(gong)司預算(suan)編(bian)制(zhi)的總原則(ze)，審(shen)議公(gong)司初步預算(suan)方案(an)和預
算調整(zheng)方案等；指導(dao)企業(ye)內部(bu)控制(zhi)(zhi)機(ji)制(zhi)(zhi)建(jian)設(she)；根(gen)據(ju)有(you)關規定(ding)(ding),向(xiang)董(dong)事(shi)會(hui)提(ti)出聘(pin)請(qing)或者更換會(hui)計(ji)(ji)師事(shi)務(wu)所等有(you)關中介機(ji)構(gou)及(ji)其(qi)報(bao)(bao)(bao)酬的建(jian)議；審(shen)(shen)核公(gong)(gong)司(si)的財務(wu)報(bao)(bao)(bao)告、審(shen)(shen)議公(gong)(gong)司(si)的會(hui)計(ji)(ji)政策及(ji)其(qi)變動并向(xiang)董(dong)事(shi)會(hui)提(ti)出意(yi)見；督(du)導(dao)公(gong)(gong)司(si)內部(bu)審(shen)(shen)計(ji)(ji)制(zhi)(zhi)度的制(zhi)(zhi)定(ding)(ding)及(ji)實施；對(dui)企業(ye)審(shen)(shen)計(ji)(ji)體系的完整(zheng)性和運行的有(you)效性進(jin)行評估(gu)和督(du)導(dao)；與監事(shi)會(hui)和公(gong)(gong)司(si)內部(bu)、外(wai)部(bu)審(shen)(shen)計(ji)(ji)機(ji)構(gou)保(bao)持良好溝通(tong)；審(shen)(shen)查(cha)公(gong)(gong)司(si)內控制(zhi)(zhi)度，對(dui)企業(ye)風(feng)險管理制(zhi)(zhi)度及(ji)其(qi)執(zhi)行情況進(jin)行定(ding)(ding)期檢查(cha)和評估(gu)，并向(xiang)董(dong)事(shi)會(hui)報(bao)(bao)(bao)告結果。
（四）戰略(lve)委員會(hui)(hui)的主要職責。研究公司發(fa)展戰略(lve)、中長期發(fa)展規劃、投融資、重(zhong)組、轉(zhuan)讓公司所持股權、企業改革等重(zhong)大事項，并(bing)向董(dong)(dong)事會(hui)(hui)提交(jiao)建議草案。董(dong)(dong)事會(hui)(hui)設立其他專(zhuan)門委員會(hui)(hui)的，其職責由(you)董(dong)(dong)事會(hui)(hui)根據公司具體情況確定(ding)。董(dong)(dong)事會(hui)(hui)各專(zhuan)門委員會(hui)(hui)不得(de)以董(dong)(dong)事會(hui)(hui)名義作(zuo)出任何(he)決議。
四、工作要求
（一）加強組(zu)織(zhi)領導。推進董(dong)事(shi)會(hui)(hui)專(zhuan)門委員會(hui)(hui)建設(she)工作涉及面廣、要(yao)求高，是一項系(xi)統工程。各省屬企業要(yao)高度重視董(dong)事(shi)會(hui)(hui)專(zhuan)門委員會(hui)(hui)建設(she)工作，切實(shi)加強組(zu)織(zhi)領導，組(zu)建專(zhuan)門工作班(ban)子，周密制訂工作方案，精(jing)心(xin)組(zu)織(zhi)實(shi)施(shi)。
（二）修(xiu)改完(wan)善公司(si)章程(cheng)。各省屬企業要(yao)根據(ju)本指導意見，抓緊修(xiu)改完(wan)善公司(si)章程(cheng)（公司(si)章程(cheng)中應載明各專(zhuan)門委員會的職(zhi)責等內容），并履行相應的報(bao)批程(cheng)序。
（三）落實保(bao)(bao)障措施。各省屬企業要為(wei)(wei)董事會(hui)(hui)(hui)(hui)專門(men)委(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)提供必要的辦(ban)公場所(suo)和(he)運行經費(fei)，集團(tuan)公司(si)有關業務(wu)部(bu)門(men)及其負責(ze)人要協助董事會(hui)(hui)(hui)(hui)專門(men)委(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)開展相關工作。經董事會(hui)(hui)(hui)(hui)授權(quan)，董事會(hui)(hui)(hui)(hui)專門(men)委(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)可以聘(pin)請中介機(ji)構為(wei)(wei)其提供相關專業服(fu)務(wu)。董事會(hui)(hui)(hui)(hui)秘書(shu)要認真做好協調和(he)溝通工作，確(que)保(bao)(bao)董事會(hui)(hui)(hui)(hui)專門(men)委(wei)員(yuan)(yuan)會(hui)(hui)(hui)(hui)的工作有效開展。
五、其他事項
對(dui)屬于董事會決策范(fan)圍內(nei)的(de)本(ben)指(zhi)導意見未盡事項，按國(guo)家有(you)關法律法規(gui)和(he)我省相關政策以及公司章程的(de)規(gui)定，在經董事會審議通過后(hou)執(zhi)行(xing)。
