文章(zhang)來(lai)源：綜(zong)合監(jian)督局 發布時間(jian)：2020-11-14
為深入貫徹習近平新時(shi)代中(zhong)國特色社會主(zhu)義思想和黨的(de)十九大精神，認(ren)真落(luo)實(shi)黨中(zhong)央、國務(wu)院(yuan)關(guan)于防(fang)范化解重大風險(xian)和推動高質量發(fa)展的(de)決策部(bu)署，完善中(zhong)央企業風險(xian)防(fang)控(kong)機制，全(quan)面提升中(zhong)央企業內(nei)部(bu)控(kong)制（以下(xia)簡(jian)稱內(nei)控(kong)）體(ti)系(xi)有效性，國務(wu)院(yuan)國資委近日印發(fa)《關(guan)于加強中(zhong)央企業內(nei)部(bu)控(kong)制體(ti)系(xi)建設與監(jian)督工作的(de)實(shi)施意(yi)見》（國資發(fa)監(jian)督規〔2019〕101號(hao)，以下(xia)簡(jian)稱《實(shi)施意(yi)見》）。
《實施(shi)意(yi)見》對中央(yang)(yang)企業(ye)(ye)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)建(jian)設與(yu)監(jian)(jian)(jian)督工(gong)(gong)作(zuo)(zuo)提出規(gui)范性要求，突(tu)出以下工(gong)(gong)作(zuo)(zuo)重(zhong)(zhong)點(dian)：一是建(jian)立健(jian)全內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)。從優化(hua)(hua)(hua)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)、強(qiang)(qiang)化(hua)(hua)(hua)集團管(guan)(guan)控(kong)(kong)(kong)(kong)、完善(shan)管(guan)(guan)理(li)制(zhi)(zhi)度(du)、健(jian)全監(jian)(jian)(jian)督評價(jia)體(ti)系(xi)(xi)等方面，建(jian)立健(jian)全以風險(xian)管(guan)(guan)理(li)為(wei)導向、合規(gui)管(guan)(guan)理(li)監(jian)(jian)(jian)督為(wei)重(zhong)(zhong)點(dian)，嚴格、規(gui)范、全面、有效(xiao)(xiao)的(de)(de)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)，實現“強(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)、防(fang)(fang)風險(xian)、促合規(gui)”的(de)(de)管(guan)(guan)控(kong)(kong)(kong)(kong)目標。二是加(jia)(jia)強(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)有效(xiao)(xiao)執行。聚焦關鍵業(ye)(ye)務、改(gai)革重(zhong)(zhong)點(dian)領域、國有資(zi)本運營(ying)重(zhong)(zhong)要環節以及境外國有資(zi)產監(jian)(jian)(jian)管(guan)(guan)，加(jia)(jia)強(qiang)(qiang)重(zhong)(zhong)要崗位和(he)關鍵人員(yuan)在授權、審批、執行、報告等方面的(de)(de)權責(ze)(ze)(ze)管(guan)(guan)控(kong)(kong)(kong)(kong)，形成相(xiang)互銜接、相(xiang)互制(zhi)(zhi)衡(heng)、相(xiang)互監(jian)(jian)(jian)督的(de)(de)工(gong)(gong)作(zuo)(zuo)機(ji)制(zhi)(zhi)，切實提高重(zhong)(zhong)大風險(xian)防(fang)(fang)控(kong)(kong)(kong)(kong)能力(li)。三是強(qiang)(qiang)化(hua)(hua)(hua)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)信(xin)息(xi)(xi)化(hua)(hua)(hua)剛(gang)(gang)性約(yue)束(shu)。將信(xin)息(xi)(xi)化(hua)(hua)(hua)建(jian)設作(zuo)(zuo)為(wei)加(jia)(jia)強(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)剛(gang)(gang)性約(yue)束(shu)的(de)(de)重(zhong)(zhong)要手(shou)段，推動內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)措施(shi)嵌入業(ye)(ye)務信(xin)息(xi)(xi)系(xi)(xi)統(tong)，推進信(xin)息(xi)(xi)系(xi)(xi)統(tong)間的(de)(de)集成共享，實現經營(ying)管(guan)(guan)理(li)決策和(he)執行活動可控(kong)(kong)(kong)(kong)制(zhi)(zhi)、可追(zhui)溯、可檢查，有效(xiao)(xiao)減少人為(wei)違(wei)規(gui)操縱因素。四是突(tu)出“強(qiang)(qiang)監(jian)(jian)(jian)管(guan)(guan)、嚴問責(ze)(ze)(ze)”。以監(jian)(jian)(jian)督問責(ze)(ze)(ze)為(wei)重(zhong)(zhong)要抓手(shou)，通過加(jia)(jia)強(qiang)(qiang)出資(zi)人和(he)企業(ye)(ye)監(jian)(jian)(jian)督評價(jia)力(li)度(du)，強(qiang)(qiang)化(hua)(hua)(hua)整改(gai)落實和(he)責(ze)(ze)(ze)任(ren)追(zhui)究工(gong)(gong)作(zuo)(zuo)，形成“以查促改(gai)”、“以改(gai)促建(jian)”的(de)(de)動態(tai)優化(hua)(hua)(hua)機(ji)制(zhi)(zhi)，促進中央(yang)(yang)企業(ye)(ye)不斷完善(shan)內(nei)(nei)(nei)控(kong)(kong)(kong)(kong)體(ti)系(xi)(xi)。
《實(shi)施(shi)意見(jian)》要求中(zhong)央企業(ye)充分發揮內控體(ti)系對企業(ye)強基固本作(zuo)用，夯(hang)實(shi)管理基礎，加(jia)快建設(she)具有全球競(jing)爭(zheng)力的(de)世界(jie)一流企業(ye)。《實(shi)施(shi)意見(jian)》同(tong)時抄送各省、自治區、直轄市(shi)(shi)及計劃(hua)單列市(shi)(shi)和新疆生產(chan)建設(she)兵團國資委。