文章來源：綜(zong)合監督局 發(fa)布時間：2020-11-14
為深入(ru)貫(guan)徹習(xi)近平新時代中(zhong)國(guo)(guo)特色社(she)會主義思(si)想和黨的十九大精神(shen)，認真落(luo)實黨中(zhong)央(yang)、國(guo)(guo)務院關于防范化解重大風險(xian)和推動高質量發展(zhan)的決策(ce)部(bu)署，完善中(zhong)央(yang)企業風險(xian)防控(kong)機制(zhi)，全面提升中(zhong)央(yang)企業內(nei)部(bu)控(kong)制(zhi)（以(yi)(yi)下簡稱內(nei)控(kong)）體系有(you)效性，國(guo)(guo)務院國(guo)(guo)資委近日印發《關于加強中(zhong)央(yang)企業內(nei)部(bu)控(kong)制(zhi)體系建設與(yu)監督工作的實施意(yi)見(jian)》（國(guo)(guo)資發監督規(gui)〔2019〕101號，以(yi)(yi)下簡稱《實施意(yi)見(jian)》）。
《實(shi)(shi)施(shi)意見》對中央企業(ye)內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)建(jian)(jian)設與監(jian)(jian)督工(gong)作(zuo)提(ti)出規范(fan)性(xing)要(yao)求，突出以(yi)下工(gong)作(zuo)重點：一是建(jian)(jian)立健全內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)。從優化(hua)內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)、強(qiang)(qiang)化(hua)集(ji)(ji)團管(guan)(guan)控(kong)(kong)(kong)、完善(shan)管(guan)(guan)理(li)(li)制度、健全監(jian)(jian)督評價體系(xi)(xi)(xi)等方面(mian)，建(jian)(jian)立健全以(yi)風險(xian)管(guan)(guan)理(li)(li)為(wei)導(dao)向、合規管(guan)(guan)理(li)(li)監(jian)(jian)督為(wei)重點，嚴(yan)格(ge)、規范(fan)、全面(mian)、有效的內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)，實(shi)(shi)現“強(qiang)(qiang)內(nei)控(kong)(kong)(kong)、防風險(xian)、促合規”的管(guan)(guan)控(kong)(kong)(kong)目標。二(er)是加強(qiang)(qiang)內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)有效執行(xing)。聚焦關鍵業(ye)務、改(gai)革重點領域、國有資(zi)本運營(ying)重要(yao)環節以(yi)及境外(wai)國有資(zi)產監(jian)(jian)管(guan)(guan)，加強(qiang)(qiang)重要(yao)崗(gang)位和(he)關鍵人員在授(shou)權、審批(pi)、執行(xing)、報(bao)告等方面(mian)的權責(ze)管(guan)(guan)控(kong)(kong)(kong)，形(xing)成相互(hu)銜接、相互(hu)制衡、相互(hu)監(jian)(jian)督的工(gong)作(zuo)機制，切實(shi)(shi)提(ti)高重大風險(xian)防控(kong)(kong)(kong)能力(li)。三是強(qiang)(qiang)化(hua)內(nei)控(kong)(kong)(kong)信(xin)(xin)息(xi)化(hua)剛(gang)性(xing)約束(shu)。將信(xin)(xin)息(xi)化(hua)建(jian)(jian)設作(zuo)為(wei)加強(qiang)(qiang)內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)剛(gang)性(xing)約束(shu)的重要(yao)手段，推動內(nei)控(kong)(kong)(kong)措施(shi)嵌入業(ye)務信(xin)(xin)息(xi)系(xi)(xi)(xi)統，推進信(xin)(xin)息(xi)系(xi)(xi)(xi)統間(jian)的集(ji)(ji)成共享(xiang)，實(shi)(shi)現經營(ying)管(guan)(guan)理(li)(li)決策和(he)執行(xing)活動可(ke)控(kong)(kong)(kong)制、可(ke)追(zhui)溯、可(ke)檢查(cha)，有效減(jian)少(shao)人為(wei)違規操縱因素。四是突出“強(qiang)(qiang)監(jian)(jian)管(guan)(guan)、嚴(yan)問(wen)責(ze)”。以(yi)監(jian)(jian)督問(wen)責(ze)為(wei)重要(yao)抓手，通過加強(qiang)(qiang)出資(zi)人和(he)企業(ye)監(jian)(jian)督評價力(li)度，強(qiang)(qiang)化(hua)整改(gai)落(luo)實(shi)(shi)和(he)責(ze)任追(zhui)究工(gong)作(zuo)，形(xing)成“以(yi)查(cha)促改(gai)”、“以(yi)改(gai)促建(jian)(jian)”的動態(tai)優化(hua)機制，促進中央企業(ye)不斷(duan)完善(shan)內(nei)控(kong)(kong)(kong)體系(xi)(xi)(xi)。
《實(shi)施意(yi)見》要求中央企(qi)業(ye)充(chong)分發揮(hui)內控(kong)體(ti)系對(dui)企(qi)業(ye)強(qiang)基(ji)(ji)固本作用(yong)，夯實(shi)管理基(ji)(ji)礎，加快建設(she)具有全(quan)球競爭力的(de)世界一流企(qi)業(ye)。《實(shi)施意(yi)見》同時抄送各省、自治區、直(zhi)轄市及(ji)計(ji)劃單列市和新疆(jiang)生(sheng)產建設(she)兵(bing)團國資委。