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国务院国有资产监督管理委员会?/STRONG>

W?4?/STRONG>

  《中央企业综合W效评L理暂行办法》已l国务院国有资监督理委员会第38ơ主d公会议审议通过Q现予公布,?/FONT>2006q?/FONT>5?/FONT>7日v(kou)行(mo)?/FONT>

国务(gai)院国(lian)资(xia)(bang)监(juan)管(nou)委(duan)会(juan)MQ 李荣(yu)?/FONT>

二OQ(ben)六(jia)q(qian)四月七?/FONT>

中央企业l合l效评h理暂行办法

  W一?/STRONG> ?/FONT> ?/FONT>

  W一?/FONT> (juan)加强对国务院国(qiu)(lian)资(xia)(bang)监(juan)管(nou)委员会(xi)Q(ben)以(juan)简(mu)U(zhou)国(qiu)(bi)委Q(ben)行(han)(bi)(qiao)h职责(mei)(heng)Q(ben)以(juan)简(mu)U(zhou)C(juan))的胦务监(juan),(ren)(ren)规范(mei)(heng)l合l效(han)评(qiao)h工作Q(ben)综合反(she)映企(juan)资(xia)(bang)运(nie)质(chuan)(yue),(ren)(ren)(qi)进提高(bi)本回报水(cun)^Q(ben)(shen)(shen)引g(juan)经(tong)(nie)行(juan)(hou)(ren)(ren)Ҏ(gui)《企(juan)国(qiu)(lian)资(xia)(bang)监(juan)管(nou)暂行(shen)(shen)例》和国家(lian)关(gua)规定(lei)Q(ben)(han)定本办法?/FONT>

  W二?/FONT> (lian)办法所(ji)U综合W效(yu)(xi)P是指(bao)(xi)投(fu)入(fu)(hong)(man)ؓ基本Ҏ(gui)Q通(yun)建立l(zi)合评h指标体()Q对(dui)相应(pi)业(yun)(xi)h(feng)(fu)()对企(jie)业特定经(tong)营期间的(sui)利能(jie)、资产质(yue)、债(hong)风(xiao)、(quan)(tong)营增长以(hu)(hong)管理状늭q行的(tong)合(yu)判?/FONT>

  W三?/FONT> 企(heng)l(zi)合l(zi)效评(qiao)hҎl(zi)济(tao)责Q审计及(ju)(chu)务监督工作需要,分ؓ(xi)(xi)Ll(zi)效评(qiao)h和年(qian)W(hua)效评(xi)(xi)?/FONT>

  Q(ben)一Q(ben)(bian)Q(huan)(lian)W效评(xi)h(yi)指对企业负责(bang)ZQ(huan)职期间的l(zi)(xi)(lun)成果(hong)管(nou)状况进(chen)(chu)合评(rou)?/FONT>

  Q(ben)二Q(ben)年(qian)W效(yu)h指对(mei)业(gu)一个会计年(qian)的l(xi)成(qi)q行l合(hao)评判?/FONT>

  W四?/FONT> 为(hong)保综(huan)(yang)W(suo)(yu)(shen)价工(huan)(mie)(yue)观、公(shu)与(wei)^Q(ben)(shen)(shi)(suo)(guo)(juan)对(mei)业(fei)全(wei)评(shen)(rou)、管理诊(yin)(kou)和(chen)(wu)ؓ引导(huan)(mie)Q(ben)开展(kuang)(huan)(yang)W(suo)(yu)(shen)价工(huan)应当(pu)l(dai)(mei)中(fu)介机构审计后(fei)胦务会计报(duan)ؓ(nuo)(hong)?/FONT>

  按规定不q行C会(xi)(juan)介(zhou)(lian)(hong)(ying)审计(fei)(fei)企(juan),其综合(bao)W效(yu)(shen)价(feng)作(chu)l企(juan)(ya)部审计机构审计后(fei)(fei)胦(chu)务会(xi)计报(duan)ؓ基础?/FONT>

  W五?/FONT> 开展企业综合W效评价工作应当遵循以下原则:

(mo)(mo)Q一Q(sui)面性原则。企(juan)(yang)合(bao)W效评(xi)应(qian)通过(beng)建立l(zi)合(hao)的指(bao)(luo)(yuan)p,对媄响企(juan)(yang)W效水q的各种因(jie)q行(chan)层ơ、多角(qi)的(fan)析(su)l(zi)合(hao)评(fan)(yin)(mo)?/FONT>

  Q二Q客(nao)性原(rou)。企(juan)综合W(hua)效评(xi)应当充(rou)体现市场竞争环境(mi)征(guang)(zhu)(se)(kan)l一(xian)算的、同(qian)(juan)期间的(fan)内行(juan)标准(ji)(yao)国际行(juan)标准,客观公正地(ban)(rou)企(juan)经营成果及理(zhe)状(duo)(zhou)?/FONT>

  Q(ben)(ben)三Q(ben)(ben)效(han)益性原则。企业综(yang)W效评价应当以(yao)察投资(xia)回报水^为(hong)点,q(yao)投(li)产出分析(jian)基本Ҏ(gui)Q(ben)(ben)真实反映(bo)业资(xia)产运营效(han)率和(bi)本保值增值水q?/FONT>

(mo)(mo)Q四Q(sui)展性原(rou)。(bei)业(yang)(yang)(bao)W(hua)效评(shen)价应当在l(jian)(hong)(hong)映企(heng)q(cun)财务状况和经营成果的基础上(fu)客观(rou)析企(heng)q(cun)(cen)间的(fan)长状(yan)况及(hong)(hong)展水(cun)^Q科学预(xian)(yu)业(yang)未来(hong)(hong)展能力(mo)?/FONT>

  W六?/FONT> 国(jie)委依据本办法(chen)l(zi)(tong)(yue)施企业(gu)l(zi)合(hao)l(zi)效评h(huan)工作Qƈ对企(jie)(juan)内部W效评(xi)工作(he)(yu)行(shen)导和(sui)督(mo)?/FONT>

  W二?/STRONG> 评h内容与评h?/STRONG>

  W七?/FONT> 企(heng)(gu)l(zi)合l(zi)效评(qiao)hp(e)W效定量评(xi)和理l(zi)效(yue)(dong)评(xi)两部分l(zi)成(mo)?/FONT>

  W八?/FONT> (lu)务l效(yue)量评h是指(bao)对企(juan)(juan)一(yue)期(xiang)(cun)(qing)盈(guo)(peng)(jian)力、(ci)产质(chuan)(yue)(gai)债务(liang)险和经(nie)增长(kua)(juan)(juan)方面进(chen)定(yue)对比分析和评(fan)?/FONT>

(mo)(mo)Q一(cun)Q企(juan)盈(rou)能(shi)(e)分(man)与(xuan)(fan)(juan)要通过(bi)本(hong)资(xia)(bang)报酬水q(qian)(chi)成本费用控(dai)(rou)(duo)q(qian)_l营现(ban)量状况{方(wei)的(qing)财务(juan)标Q(chu)合反(tuan)企(juan)的(qing)投(li)(bang)出水^以及盈利质量和(chu)(bang)金保障(mie)c?/FONT>

(mo)(mo)Q二Q(bian)业资(xia)(xia)(bang)质(chuan)量分(ke)析与评(fan)(fan)主要通过(beng)资(hai)周{速(zeng)(mo)(ci)(xia)(xia)(bang)运行状态、(ci)(xia)(xia)(bang)结(bai)构以(hong)资(xia)(xia)(bang)有效性等斚w的胦务指标(jun)l合(hong)映企(heng)所占用(ke)l济资(juan)的(fan)(fan)用效(dui)、(ci)(xia)(xia)(bang)管理水q(qian)与资(hai)的(fan)(fan)(pan)全性?/FONT>

  Q(lian)Q企(juan)债务(gai)(gai)风险(lu)分析(juan)评判主要通过债务(gai)(gai)(lu)担(yuan)水^、(ci)(xia)产负债结(bai)构、或有负债情c(dian)现(bang)金偿(e)(shui)(kou)w的胦(chu)(e)指标(jun)l(jian)反映企业(gu)的债务(gai)(gai)水^、(huo)(e)及(wei)(duo)(juan)的债务(gai)(gai)风险(lu)?/FONT>

(mo)(mo)Q(guo)Q企(juan)经(tong)(nie)增(xiang)分析与(ya)评判(juan)要通(yun)销(keng)增(xiang)ѝ(ku)资(lian)积累、效(han)益变化以(hu)及技(yuan)(lian)投(fu)入等(kou)w的胦(e)指标(jun)(ren)l合反映(qian)企业的经(tong)(nie)增(xiang)水q_发展后劲(mo)?/FONT>

  W九?/FONT> 财务l效定量评h指(pian)(tang)(tang)(tang)依据(yang)项指(pian)(tang)(tang)(tang)的功能(jie)用划分ؓ基本指(pian)(tang)(tang)(tang)和修正指(bao)(luo)?/FONT>

  Q一(cun)Q基本指标反(she)映企业一(cun)定期间(cuo)(chu)务W效的主要斚w(kui)Qƈ得出企业(lu)务l效定量评h的基本结果?/FONT>

(mo)(mo)Q(ben)(lian)(lao)Q(ben)修(kai)正指标(pian)(pian)Ҏ(gui)财务(gai)(juan)(pian)(pian)(tang)的(fan)异(yong)和互补性,对基(huang)本指标(yun)(qing)评hl果作进一步的(qing)补充(xia)矫正?/FONT>

  W十?/FONT> (geng)理l(zi)效(han)定性评h(yi)指在(mei)业财务l(zi)效(han)定量()(xuan)(qiao)h的基(juan),通过采取(juan)家(xuan)议的方(liao),对(guang)(juan)一定期(xiang)的l(zi)营(geng)理水(cun)^q行定性分析与l(zi)合(xuan)判?/FONT>

  W十一?/FONT> 理l效定性评h标包(ma)企业发(fa)(fa)(ba)(chen)略的(qing)(yun)立与执行、经营决{、发(fa)(fa)(ba)(li)(kou)、风险控制、基(yun)理、h(han)力资源、行业媄(jiang)响(zhan)社会A献等(kou)w(gui)(kui)?/FONT>

  W十二条 企(heng)财务l(zi)效定量(xuan)(qiao)h指(pian)和管理W效定性评(shen)h(luo)(pian)(xi)(yun)(juan)(yang)(huan)(yang)W效评(shen)h(luo)体pR(xiao)指(pian)(fei)(juan)重(bo)依据(kan)(xuan)(qiao)h指(pian)(fei)重(dun)要(gui)和(yang)(juan)(luo)的(liao)(li)功能Q(yue)过参照咨询(juan)家意见和组l(zi)必要(gui)(xuan)(die)行确定?/FONT>

  W三?/STRONG> 评h标准与评h?/STRONG>

  W十三条 企业l合l效(han)(xuan)(qiao)h(luo)(jiong)(ai)(ai)分ؓ财务l效(han)(yue)(zheng)()(xuan)(qiao)h(luo)(jiong)(ai)(ai)和管理(pang)W(hua)效定(hao)评(shen)h准(hai)?/FONT>

  W十四条 财务(gai)l效(han)(yue)(zheng)评h标(jiong)包括国内(qiang)行业标(jiong)和国(qiu)(yao)行(juan)标(tang)(fu)?/FONT>

(mo)(mo)Q(ben)一(cun)Q(ben)国(qiu)内行(juan)(dong)准根据国(qiu)内企(juan)年度胦(chu)(e)和(nin)l(zi)(zi)营理l(zi)(zi)计数据Q(ben)运用数理统计方法,分年度、(huo)行业(mo)(huo)规模l(zi)(zi)一(cun)算q发布(kou)?/FONT>

(mo)(mo)Q(lian)Q国(qiu)际行业标(tang)准根(di)(rong)(rong)居(ming)于行业国(qiu)际领(wei)(guo)(ban)(huan)的大型企业相关财务指标(tang)实(wei)|(ren)或者根(di)(rong)(rong)同cd企业l相(wei)务指标的(wei)进|(ren)在剔(que)除会(cong)核(mu)差异后l(cuan)算q发布?/FONT>

  W十五条 (lu)务l(zi)效(han)(yue)量评(qiao)h(huan)标准(ai)的行业分c,按照国家l(zi)一(chui)布的国民经(tong)行业分cL准结合企(jie)业实际情况进行(han)(gui)分?/FONT>

  W十六条 财务l效定量评h标准(juan)(ling)(juan)同行业、不同规模及(juan)标c(ling)dQ分(ke)(rou)测(yu)(mei)(zhen)(lian){(jian)(ci)好倹{(jian)^均倹{(jian)(ci)(ji)(huan)(yi)和较差(lian)g(pai)(juan)档ơ?/FONT>

  W十七条 大型企(heng)(ban)团(she)采取国(qiu)(qiu)(cong)标准进行评(shen)(xi)L(feng)同时(lu)Q应当积极采用国(qiu)(qiu)际标准进行评(shen)(xi)P开(ba)国(qiu)(qiu)际先q水(an)q的Ҏzd?/FONT>

  W十八条 (geng)(geng)理l(zi)效定性评(shen)(shen)(xi)h(feng)(tang)准根据评(shen)(shen)(xi)内容(gui)l(zi)合企业(gu)l(zi)营(geng)(geng)理的实际(qi)q_(chong)(hong)人监(geng)(geng)要求()l(zi)(cuan)制定和(han)布,q划分(ru)ؓ(fu)优(pu)(ci)(mo)(mo)中(fu)(mo)(mo)低(geng)(geng)(mo)(mo)(huo)五(pei)(fu)(jin)次(mo)(mo)管理W效定性评(shen)(shen)(xi)h(feng)(tang)准(ru)(zhen)q(du)行业(gu)划分Q(ben)仅(suo)供l(zi)评(shen)(shen)议专家参考?/FONT>

  W十九条 (mei)(mei)(heng)(gu)(lu)务(gai)(gai)l(zi)效(yue)(yue)(zheng)评h(huan)(lian)(sui)(gua)(lu)务(gai)(gai)指标(yue)(yue)际值应当以(hu)l(zi)审计的(mei)(mei)(heng)(gu)(lu)务(gai)(gai)(mei)(mei)计(ge)告(ce)Z(hong)(yun)(rong),q按照规(yue)(yue)(ya)(mei)(mei)计政策差异、(heng)业(ya)ƈ(lu)重(dun)l(zi)等(yue)(yue)观(qie)素q(ma)行合理剔除Q以(hu)(qi)证评h(huan)l(zi)果的(fan)(chi)比性?/FONT>

  W二十条 (lu)务l效(yue)量评(qiao)h计分(ke)(xi)(xi)企(juan)评(xi)(xi)h标实际值对照企(juan)(dong)处(ju)(juan)、规模标准,q用规(fan)(fei)(ju)(rou)模(kui)进(chen)定量(qi)(gai)(geng)?/FONT>

  理l(zi)效定(dong)评(shen)(shen)仯分(pang)(juan)家l(zi)根据评(shen)(shen)h间(cui)(jie)(juan)管理(pang)W效(bao)(shi)兛_()(shang)的实(wei)情况(zhou)Q参考管理(pang)W效定性评(shen)(shen)h(tang)准,定分倹{(jian)?/FONT>

  W二十一?/FONT> 对企业Q期(xi)(chu)(e)W(suo)(guo)量(xi)(shen)仯(rou)(gong)(qian)(pu)据经责任胦(chu)(e)审计结果,q(ma)(yao)(yang)(fan)度评(shen)h准(gong)L(yu)(yu)(yang)(fan)度的财务l效(han)q(ma)行(rou)(gong)评(qiao)hQƈq(ma)(yao)(geng)(geng)术q_(pi)(ping)(die)(geng)(geng)(yu)企业L(yu)(yu)财务l效(han)(yue)量()评(qiao)h(rou)数?/FONT>

  W四?/STRONG> 评h工作l织

  W二十二?/FONT> 企业l合(hao)l效(han)(xuan)h工作(juan)照“统(juan)(kou)Ҏ(mo)(quan)(juan)标准(mo)分cd(hui)(kou)”的(zha)则l织实施(mo)?/FONT>

  Q一QQ(huan)期W(hua)效评(xi)工(huan)(huan),是企业经责(chu)(xi)d(cong)工(huan)(huan)的重要l成部分Q(wu)据国(bi)委l(qi)责Q(huan)审计工作(hu)E(fu)序和要求(yao)l(jiong)施?/FONT>

(mo)(mo)Q(ben)(ben)(lian)Q(ben)(ben)年度W效(yu)(xi)工作,是国资委开展企(jie)(juan)年度胦务监(hui)督工作的重(qiang)内容Q(ben)(ben)依(rong)国资委q(cun)(lu)务(gai)决(chong)(chen)作E(fu)序(shi)和()务监(hui)督工作要求组l实施?/FONT>

  W二十三?/FONT> 国资委在企业l合l效评h工作中承担以下职责:

  Q一Q制(yue)企(juan)综合W(suo)评价制(qian)与政策Q?/FONT>

  Q二Q徏立和完善企业l合l效评h指标体系与评h法;

  Q(ben)三(zhu)Q(ben)制定和(wei)布企业l合l效(han)评h标准Q(ben)?/FONT>

  Q四(zi)Q组(li)l实施企业Q期和q(cun)l合l效评h工作Q通报评hl果Q?/FONT>

  Q五Q(sui)企(heng)(gu)内部(rang)l效评h工作q行指(jiong)(xia)监(hui)督?/FONT>

  W二十四?/FONT> (xi)L(hui)l(zi)效评h工作可以Ҏ(gui)企业l(zi)济(lu)Q(huan)审计工作需要,(chan)请C(gan)(ju)(juan)介(zhou)机构(ti)助配合开展。受托配合的(qing)C(gan)(ju)(juan)介(zhou)机构在企(juan)综合W效(yu)(shen)(xi)工作中(fu)承(kua)(xi)下(chan)责Q?/FONT>

(mo)(mo)Q(ben)(lian)Q(ben)(sui)托开展Q(huan)期(zeng)q度财务基础审计(chen)作Q(ben)?/FONT>

(mo)(mo)Q二Q协助审核调(suo)(suo)Q期(zeng)q度评(qiao)h基础(suo)(suo)据Q?/FONT>

  Q三Q协助测Q期胦务W效定量评L果;

  Q四Q协助收集整理管理W效定性评仯料;

(mo)(mo)Q五Q协(gang)(e)实施管理W效定性评价工(huan)?/FONT>

  W二十五?/FONT> 理l效定性评价工作应当在财务l效定量评h工作的基上,聘请监管部门、行业协会、研I机构、社会中介等斚w的资׃家组l实施。管理W效评价专家承担以下工作职责:

  Q(ben)一Q(ben)对企(heng)财务l效定(zheng)()评(qiao)hl果发表专家意见Q(ben)?/FONT>

  Q二Q对企业理l效实际状况q行分析和判断;

  Q(ben)三Q(ben)对企业(gu)理l效(han)(zhong)况(zhou)q行评议Q(ben)ƈ(gou)发表咨询(yi)见Q(ben)?/FONT>

  Q四Q(ling)定(qing)(jie)业管理(pang)W效定性评h(bao)(luo)分倹{?/FONT>

  W二十六?/FONT> 企业(gu)在综合W效(yu)(shen)(xi)工作中(jia)(kua)(xi)下职责Q?/FONT>

  Q一(cun)Q提供有兛_度胦务决报表和审计报告Q?/FONT>

  Q二Q提供管理W效定性评h需的有兌料;

(mo)(mo)Q三Q组l(jiong)展子企业的综合W效评价工作?/FONT>

  W五?/FONT> 评hl果与评h?/STRONG>

  W二十七?/FONT> (xuan)(xuan)hl果是指(luo)Ҏ(gui)l合l效(han)(xuan)(xuan)h分数(kai)(hong)分(man)得(fu)的(xuan)(xuan)hl(jiao)(mo)?/FONT>

  W二十八?/FONT> l合l效评(qiao)h分(ji)用百分(gong)表示Qƈ分ؓ优(pu)良、中、低(geng)、差五(pei){?/FONT>

  W二十九?/FONT> 企业l(zi)(jian)l(zi)效(han)(xuan)(qiao)h应当(hong)q行q(cun)之间(nie)l(zi)效(han)变化(yi)的比(shen)较分析,(ren)客观(xuan)(qiao)h企业l(zi)营成果(juan)管理水q的提高E(fu)度?/FONT>

  Q(ben)一(cun)Q(ben)Q(lian)W效评(shen)(xi)用Q(lian)最(ying)后年度评(shen)(xi)L(bai)(man)(chu)上一(cun)(xi)L(hui)(lian)后年度评(shen)(xi)L(bai)(man)进(yu)行对(jiao)?/FONT>

(mo)(mo)Q二Q年(gou)度W效评仯(feng)用当q评L果与(juan)年(gou)评hl(dun)q行Ҏ(shen)(mo)?/FONT>

  W三十条 (xi)L(hui)l(zi)效(han)(xuan)(qiao)hl(zi)果是经(xian)责(xi)d(hui)计工(huan)中(xuan)(qiao)(ji)企(heng)负责(bang)ZQ期行职(you)责情况和(nin)认定(lei)(xi)L(hui)l(zi)济责Q的重(dun)要(heng)据,(ren)qؓ企(heng)负责(bang)ZQ期考核(mu)工作(suo)供(zong)参考?/FONT>

  W三十一?/FONT> q度l(zi)效评(qiao)hl(zi)果(yong)(tuan)开(ba)胦务监(juan)工作的(yue)要(zhu)据QƈZ业负责hq度考核(chen)作提(yun)(zong)参(ta)?/FONT>

  W三十二?/FONT> 企(heng)(gu)l(zi)合l(zi)效(han)评(qiao)h报告(ce)是根据评L(man)编制、反映(kang)评(qiao)h企(heng)(gu)l(zi)效(han)状况(fei)文Ӟ由报(duan)正(kou)和(yao)(qiao)g(huan)(man)成?/FONT>

(mo)(mo)Q一Q(bian)业综合W(suo)评(xi)h(gou)告正文应(pai)当说明评(xi)(feng)据、评(xi)E、评(xi)L果,(xi)及需要说明的(yue)大事(yan)(mo)?/FONT>

(mo)(mo)Q(ben)二Q(ben)企业(yang)合W(hua)效评(xi)(xi)h(gou)(duan)附(xi)(xi)包括经(tong)营W(hua)效分(ke)析报(gou)(duan)、评(xi)(xi)(rou)表(mo)(xing)(lai)卯(mo)结(bai)果(weng)(ke)析、(heng)家咨询意见等Q(ben)(han)(han)中:(xi)l(xi)(lun)l效(rou)析报告(qian)当对企业(yang)(tong)营W(hua)效状(yan)c(dian)(huo)(jiang)响因素、(huo)(she)的(qing)问题{(zuo)行(han)(han)(ke)析(su)(nin)诊断Q(ben)(han)(han)ƈ提(su)相关理(mo)?/FONT>

  W三十三?/FONT> 对企(jie)(juan)综合W效(yu)hC(gan)(hong)反映的(dan)题,(qian)当(hong)及(cong)反馈企业(gu)Qƈ要求企业(gu)(bang)以(wei)x?/FONT>

  Q(ben)(lian)Q(ben)对于(tong)Q期(xi)W效评(xi)(feng)(she)映的(xiang)题Q(ben)应当在下达(mei)(heng)的经责(xi)d计处理意(sheng)(nao)(heng)中明指出,q要(cha)(bei)业予(xi)关注和整改?/FONT>

  Q(lian)Q对于年度W效(yu)L果反(tuan)的问题Q应当在q(qian)度财务(cong)(chong)批(gui)中明指出,q(qian)要(cha)企业予以关(gua)注和整改?/FONT>

  W六?/STRONG> 工作责Q

  W三十四?/FONT> 企业(qian)当提(yun)(zong)(lu)实、全面的l效评(qiao)h(huan)(huan)基础数(ban)资料(dou)Q企(juan)(qing)要负(lu)h(han)、(gui)M(xi)(cong)(cong)师或主胦(e)会(xi)(cong)(cong)工(huan)的(lu)责人应(qian)对提(yun)(zong)的(fan)(qian)胦(e)会(xi)(cong)(cong)报(gou)表和相(gao)评(qiao)h(huan)(huan)基础资料(dou)的真实(yang)负(lu)?/FONT>

  W三十五?/FONT> 受(he)开展企业综(huan)合W(hua)效评(shen)(xi)(feng)务的机(hong)及其相(gao)(chen)作人(hong)(qian)严格执行(wu)业综(huan)合W(hua)效评(shen)(xi)工作的(nao)(fan)(lei)Q(ben)(ben)规(luo)(xie)术操作,保(liao)(liao)(xuan)(xuan)h(huan)q(yun)独立、客(nao)、公(zhui)正,(xuan)(xuan)h(huan)l(zi)(zi)论适当Q(ben)(ben)(han)ƈ严守企业的(fan)(zhe)业秘密。对参与造(chai)、违(liao)(liao)反程(qian)和(chen)作(nao)(fan)(lei)Q(ben)(ben)(han)致评(shen)(xi)L(bai)论(hong)(yue)以及(cong)露企业商(zhe)业秘密的Q(ben)(ben)(han)(qiu)(bi)(fan)不再委托其承担(yuan)企业l(zi)(zi)合(hao)l(zi)(zi)效(xuan)(xuan)h(huan)业务Q(ben)(ben)(han)ƈ有x况通报其行业主机养I(wu)(hong)l(zi)(zi)(yu)相(gao)处罚?/FONT>

  W三十六?/FONT> 国(jie)委的相关工作(bang)员l(zi)织()(liao)(liao)展(meng)业综合W(hua)(suo)评价工作应当(dun)(jie)守(bi)规范程序、加(liao)(liao)指对{对(bang)在l(zi)合l(zi)效(xuan)hq程中不(jie)或者(yi)U舞(liao)(liao)(fu)(ren)造成重(ao)工作q失(fei),(ren)l(zi)予U(wan)律处分?/FONT>

  W三十七?/FONT> 所聘(zhan)(zhan)的(ju)(cong)专(yue)(yue)应(pai)(qian)认真了(jian)解和(rou)析企业的(tong)理(pang)W效状况,(yue)(yue)观(wei)正地进行评(cong)打(rou),q提(fu)合(hao)理(pang)咨询意(xi)(mo)对(bang)在理l效评(qiao)h(huan)q程中不(cong)真(yu)(mo)不(wei)正Q出现评(cong)结(bai)果或者(yi)询意见不W(heng)合(hao)企业(yue)(yue)际情(yi)Q对评(qiao)h(huan)工作造成不(ao)(qian)(bian)的(che)国资(xia)委将不(ao)l箋聘(zhan)(zhan)(wei)ؓ评(ju)专(qin)(mo)?/FONT>

  W七?/STRONG> ?/FONT> ?/FONT>

  W三十八?/FONT> (luo)Ҏ(kan)本办(ren)法制定(yang)(mo)中央企业(yang)(huan)合W(suo)评价实施细(tai)(rou)》和评(qiao)h(luo)准(ai)另行(wei)布(mo)?/FONT>

  W三十九?/FONT> (mei)业开展内(qiang)部综合W(hua)效(yu)(xi)工作,可依据本办法制定具体的工作规范(kou)?/FONT>

  W四十条 各地(chen)国有(zuo)产监督管理机构开展(kuang)合W(hua)(suo)评价工作,可参照本办法(jia)行?/FONT>

  W四十一?/FONT> 本办法自2006q?/FONT>5?/FONT>7日v施行?/P>

 
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