文章來源：監督局(ju) 發(fa)布(bu)時(shi)間：2021-10-12
為貫徹落實(shi)黨(dang)中(zhong)(zhong)央(yang)、國(guo)(guo)(guo)務(wu)院關于加快(kuai)建立健全(quan)國(guo)(guo)(guo)有(you)企業、國(guo)(guo)(guo)有(you)資本審(shen)(shen)計(ji)監(jian)(jian)(jian)督(du)體(ti)(ti)系和(he)制(zhi)度(du)的(de)決(jue)策部署，完善以管(guan)資本為主的(de)國(guo)(guo)(guo)有(you)資產監(jian)(jian)(jian)管(guan)體(ti)(ti)制(zhi)，有(you)效(xiao)推動(dong)構建集中(zhong)(zhong)統(tong)一、全(quan)面覆蓋、權威(wei)高(gao)效(xiao)的(de)審(shen)(shen)計(ji)監(jian)(jian)(jian)督(du)體(ti)(ti)系，深化中(zhong)(zhong)央(yang)企業內部審(shen)(shen)計(ji)監(jian)(jian)(jian)督(du)工作，根據國(guo)(guo)(guo)家有(you)關法律法規(gui)規(gui)定(ding)，國(guo)(guo)(guo)務(wu)院國(guo)(guo)(guo)資委(wei)近(jin)日制(zhi)定(ding)印發了《關于深化中(zhong)(zhong)央(yang)企業內部審(shen)(shen)計(ji)監(jian)(jian)(jian)督(du)工作的(de)實(shi)施意見》（國(guo)(guo)(guo)資發監(jian)(jian)(jian)督(du)規(gui)〔2020〕60號,以下簡(jian)稱《實(shi)施意見》）。
《實施意見(jian)》從體制(zhi)(zhi)(zhi)機(ji)(ji)制(zhi)(zhi)(zhi)、主(zhu)要(yao)(yao)工(gong)(gong)作(zuo)(zuo)、重點(dian)領域(yu)以(yi)及(ji)內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)管(guan)等方面(mian)對深化中央(yang)企業(ye)內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)督工(gong)(gong)作(zuo)(zuo)提出(chu)(chu)了(le)工(gong)(gong)作(zuo)(zuo)要(yao)(yao)求(qiu)：一是進一步(bu)完善(shan)內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)管(guan)理體制(zhi)(zhi)(zhi)機(ji)(ji)制(zhi)(zhi)(zhi)。明(ming)(ming)確(que)(que)建(jian)立健(jian)全黨委(wei)（黨組）、董(dong)事(shi)會（或(huo)主(zhu)要(yao)(yao)負(fu)責人(ren)）直接領導(dao)下的內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)領導(dao)體制(zhi)(zhi)(zhi)，發(fa)揮董(dong)事(shi)會審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)委(wei)員會管(guan)理和(he)(he)指導(dao)作(zuo)(zuo)用，完善(shan)激勵(li)約束(shu)機(ji)(ji)制(zhi)(zhi)(zhi)，壓實工(gong)(gong)作(zuo)(zuo)責任(ren)(ren)(ren)，加(jia)(jia)強(qiang)集團總部對內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)作(zuo)(zuo)的統一管(guan)控(kong)。二(er)是強(qiang)化內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)督。圍繞貫徹落實黨中央(yang)重大(da)決策部署和(he)(he)國家重大(da)戰略任(ren)(ren)(ren)務情況、提質(zhi)增效穩增長、突出(chu)(chu)主(zhu)責主(zhu)業(ye)、混(hun)合所有制(zhi)(zhi)(zhi)改革、大(da)額資金(jin)管(guan)控(kong)、對賭(du)模式并購投資、高風險業(ye)務和(he)(he)“三(san)重一大(da)”事(shi)項等重點(dian)領域(yu)和(he)(he)關鍵環(huan)節，提出(chu)(chu)加(jia)(jia)強(qiang)內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)監(jian)督檢(jian)查等具體工(gong)(gong)作(zuo)(zuo)要(yao)(yao)求(qiu)。三(san)是進一步(bu)規(gui)范內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)作(zuo)(zuo)。針對近年來經濟責任(ren)(ren)(ren)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)、境外經營投資、內(nei)控(kong)體系建(jian)設(she)、審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)整改落實及(ji)結果(guo)運用等方面(mian)新的工(gong)(gong)作(zuo)(zuo)要(yao)(yao)求(qiu)和(he)(he)存在的突出(chu)(chu)問題，明(ming)(ming)確(que)(que)、細化相關內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)作(zuo)(zuo)要(yao)(yao)求(qiu)。四是加(jia)(jia)強(qiang)出(chu)(chu)資人(ren)對內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)的監(jian)管(guan)。對審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)計(ji)(ji)(ji)(ji)劃編(bian)制(zhi)(zhi)(zhi)、重大(da)事(shi)項報告等工(gong)(gong)作(zuo)(zuo)提出(chu)(chu)要(yao)(yao)求(qiu)，明(ming)(ming)確(que)(que)建(jian)立健(jian)全出(chu)(chu)資人(ren)對內(nei)部審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)作(zuo)(zuo)的檢(jian)查評估工(gong)(gong)作(zuo)(zuo)機(ji)(ji)制(zhi)(zhi)(zhi)、加(jia)(jia)大(da)責任(ren)(ren)(ren)追究力度等。
《實施(shi)意(yi)見(jian)》是貫徹黨中(zhong)央(yang)、國務(wu)院關于(yu)加快(kuai)建立健全(quan)國有(you)企(qi)(qi)業(ye)、國有(you)資本審計(ji)監督體系和(he)制(zhi)度的決策部(bu)署(shu)的重(zhong)要舉措，對推動(dong)健全(quan)中(zhong)央(yang)企(qi)(qi)業(ye)內部(bu)監督體系，完善以(yi)管資本為主的國有(you)資產(chan)監管體制(zhi)，促進中(zhong)央(yang)企(qi)(qi)業(ye)提升公司治理水平和(he)風險(xian)防范能力提升有(you)十分重(zhong)要的作(zuo)用。《實施(shi)意(yi)見(jian)》同時抄送(song)各省(sheng)、自治區、直轄市及計(ji)劃單列(lie)市和(he)新疆生產(chan)建設兵團國資委。
【責任編輯：伍全】