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據國資(zi)委(wei)網站(zhan)消息(xi)，國資(zi)委(wei)日前(qian)發布關于加強中(zhong)央企業資(zi)金內(nei)部控制(zhi)管(guan)理(li)(li)(li)有關事項的通知(zhi)(下簡(jian)稱通知(zhi))。通知(zhi)要(yao)求(qiu)，有效(xiao)開(kai)展境(jing)(jing)(jing)外(wai)資(zi)金風險(xian)管(guan)控，完善境(jing)(jing)(jing)外(wai)資(zi)金內(nei)控監(jian)管(guan)制(zhi)度，明確境(jing)(jing)(jing)外(wai)大額(e)資(zi)金審核支(zhi)付、銀行賬(zhang)戶(hu)管(guan)理(li)(li)(li)、財務主管(guan)人(ren)員委(wei)派、同(tong)一境(jing)(jing)(jing)外(wai)單位任職(zhi)時限、資(zi)金關鍵崗位設(she)置等方面要(yao)求(qiu)，細化資(zi)金內(nei)控預警觸發條(tiao)件，促進境(jing)(jing)(jing)外(wai)資(zi)金合規(gui)管(guan)理(li)(li)(li)。

通知要求，建立健全(quan)(quan)資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)管(guan)理(li)體(ti)制(zhi)機制(zhi)。近年來(lai)，一些中(zhong)央企業(ye)集中(zhong)出現資(zi)(zi)(zi)金(jin)管(guan)理(li)體(ti)系(xi)不(bu)健全(quan)(quan)、制(zhi)度執(zhi)行不(bu)到位、支(zhi)付管(guan)理(li)不(bu)規范、信(xin)息化建設滯后等問(wen)題，個(ge)別基(ji)層單位甚至發生(sheng)重大違紀違法案件，暴露出資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)管(guan)理(li)嚴重缺失。各(ge)中(zhong)央企業(ye)要高度重視資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)管(guan)理(li)工(gong)(gong)作(zuo)，以提(ti)升(sheng)資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)有(you)效性為目標，以強化資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)監督為抓手，以健全(quan)(quan)資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)制(zhi)度體(ti)系(xi)為保障(zhang)，落實內(nei)(nei)(nei)控(kong)(kong)(kong)部門(men)(men)的資(zi)(zi)(zi)金(jin)內(nei)(nei)(nei)控(kong)(kong)(kong)監管(guan)責任、工(gong)(gong)作(zuo)職責與權限，明確(que)監管(guan)工(gong)(gong)作(zuo)程序、標準和方(fang)式方(fang)法，構建事(shi)前(qian)有(you)規范、事(shi)中(zhong)有(you)控(kong)(kong)(kong)制(zhi)、事(shi)后有(you)評價的工(gong)(gong)作(zuo)機制(zhi)，形成(cheng)內(nei)(nei)(nei)控(kong)(kong)(kong)部門(men)(men)與業(ye)務、財務(資(zi)(zi)(zi)金(jin))、審計等部門(men)(men)運(yun)轉順暢、有(you)效監督、相(xiang)互制(zhi)衡的工(gong)(gong)作(zuo)體(ti)系(xi)。

通知表示，切實加強資(zi)(zi)(zi)金內(nei)控(kong)(kong)(kong)制(zhi)(zhi)度建(jian)設(she)。各中央企(qi)業(ye)內(nei)控(kong)(kong)(kong)部門要(yao)在推(tui)動(dong)完善財務資(zi)(zi)(zi)金制(zhi)(zhi)度的基礎上，結合企(qi)業(ye)行業(ye)特點、業(ye)務模(mo)式和經營規模(mo)，抓緊建(jian)立資(zi)(zi)(zi)金內(nei)控(kong)(kong)(kong)監管制(zhi)(zhi)度，明確(que)資(zi)(zi)(zi)金內(nei)控(kong)(kong)(kong)監管工(gong)作原則和任務、職責權(quan)限和控(kong)(kong)(kong)制(zhi)(zhi)程(cheng)序，細化資(zi)(zi)(zi)金內(nei)控(kong)(kong)(kong)在資(zi)(zi)(zi)金支出、審批聯簽(qian)、收支結算、銀行賬戶(hu)、網(wang)銀支付(fu)、票據管理、不(bu)相容崗(gang)(gang)位設(she)置、上崗(gang)(gang)資(zi)(zi)(zi)質、定期輪崗(gang)(gang)、后續(xu)教育(yu)等關(guan)鍵環節的控(kong)(kong)(kong)制(zhi)(zhi)觸發條(tiao)件和控(kong)(kong)(kong)制(zhi)(zhi)標(biao)準(zhun)(zhun)、缺陷認定標(biao)準(zhun)(zhun)，確(que)保內(nei)控(kong)(kong)(kong)要(yao)求嵌(qian)入到資(zi)(zi)(zi)金活動(dong)全(quan)流程(cheng)。

根據國(guo)家有關(guan)(guan)部(bu)門(men)(men)及(ji)國(guo)資(zi)(zi)委關(guan)(guan)于資(zi)(zi)金管理(li)相關(guan)(guan)政(zheng)策制度(du)變化，以(yi)及(ji)新設立(li)企(qi)業(ye)(ye)(項目(mu)部(bu)、分支機構(gou))、新開辦業(ye)(ye)務、資(zi)(zi)金結算方式更新等情(qing)況，及(ji)時督促、提(ti)示業(ye)(ye)務部(bu)門(men)(men)和財務(資(zi)(zi)金)部(bu)門(men)(men)制定或修(xiu)訂資(zi)(zi)金業(ye)(ye)務管理(li)制度(du)，并對資(zi)(zi)金業(ye)(ye)務制度(du)修(xiu)訂情(qing)況進行檢查復核，為有效防范重大資(zi)(zi)金風險提(ti)供(gong)制度(du)保(bao)障。

通(tong)知稱(cheng)，持續(xu)強化資(zi)金內(nei)(nei)控(kong)關鍵環節監(jian)管(guan)(guan)(guan)。各中央企業(ye)內(nei)(nei)控(kong)部(bu)門要建立(li)資(zi)金內(nei)(nei)控(kong)關鍵要素管(guan)(guan)(guan)理(li)(li)臺(tai)賬(zhang)，對企業(ye)資(zi)金賬(zhang)戶、核心崗位、上崗人員、審批權限、銀(yin)行(xing)(xing)印鑒(jian)及(ji)網銀(yin)U盾(dun)責(ze)任人等(deng)(deng)關鍵要素進行(xing)(xing)限時(shi)備案(an)管(guan)(guan)(guan)理(li)(li)。持續(xu)跟蹤監(jian)測預警(jing)資(zi)金內(nei)(nei)控(kong)要素異動情(qing)況，對資(zi)金內(nei)(nei)控(kong)關鍵要素失(shi)控(kong)、重(zhong)要崗位權力制(zhi)衡(heng)缺(que)失(shi)、大額資(zi)金撥付異常(chang)等(deng)(deng)風險第(di)一時(shi)間啟動緊急應對控(kong)制(zhi)措施。嚴(yan)格銀(yin)行(xing)(xing)賬(zhang)戶和網銀(yin)監(jian)管(guan)(guan)(guan)，定期(qi)或不定期(qi)對特殊(shu)銀(yin)行(xing)(xing)賬(zhang)戶開戶審批、銀(yin)行(xing)(xing)印鑒(jian)及(ji)網銀(yin)U盾(dun)分設管(guan)(guan)(guan)理(li)(li)、銀(yin)行(xing)(xing)賬(zhang)戶和網銀(yin)交接程序及(ji)密(mi)碼定期(qi)更換等(deng)(deng)情(qing)況進行(xing)(xing)評估，確保賬(zhang)戶和網銀(yin)安全可控(kong)。

加強大額資(zi)(zi)(zi)金支付(fu)監管，從資(zi)(zi)(zi)金支付(fu)額度、支付(fu)頻次(ci)、支付(fu)依(yi)據等(deng)方(fang)面(mian)研(yan)究設置控(kong)制(zhi)參數，對(dui)于短期內向(xiang)同(tong)一(yi)賬(zhang)戶多次(ci)或單筆支付(fu)大額資(zi)(zi)(zi)金、預(yu)算外(wai)支出、超出預(yu)付(fu)信(xin)用敞口限額支付(fu)預(yu)付(fu)款等(deng)異常情形，通過線上信(xin)息系統推送或線下報送(未建(jian)立(li)財(cai)務(wu)資(zi)(zi)(zi)金信(xin)息系統企業(ye))等(deng)方(fang)式及(ji)時預(yu)警風險，糾正(zheng)違規問(wen)題(ti)，消除(chu)資(zi)(zi)(zi)金風險隱患。按照不(bu)(bu)相容崗(gang)(gang)位(wei)分(fen)離、定期輪崗(gang)(gang)、人(ren)崗(gang)(gang)相適原則，對(dui)人(ren)員(yuan)調(diao)(diao)動、分(fen)工調(diao)(diao)整等(deng)情形，內控(kong)部門應(ying)當(dang)出具(ju)復核意見；定期開展各級企業(ye)資(zi)(zi)(zi)金崗(gang)(gang)位(wei)任職情況巡檢巡評，對(dui)資(zi)(zi)(zi)金結(jie)算中心等(deng)重點單位(wei)進行重點檢查，對(dui)不(bu)(bu)符合內控(kong)要求(qiu)的，應(ying)當(dang)限期整改。

通知指出，加快(kuai)推進資金(jin)(jin)內控(kong)(kong)信息(xi)化(hua)建(jian)(jian)設(she)(she)。各中央企業(ye)內控(kong)(kong)部(bu)門要(yao)深(shen)度參與信息(xi)化(hua)建(jian)(jian)設(she)(she)頂層設(she)(she)計，通過完(wan)善(shan)財(cai)務(wu)(wu)資金(jin)(jin)信息(xi)系統(tong)權責(ze)設(she)(she)置(zhi)，落實對財(cai)務(wu)(wu)資金(jin)(jin)風(feng)險監督(du)預(yu)警(jing)職責(ze)，有(you)(you)效發揮信息(xi)化(hua)管(guan)控(kong)(kong)的(de)剛性約束和監督(du)制(zhi)衡(heng)作用。優(you)化(hua)完(wan)善(shan)現有(you)(you)財(cai)務(wu)(wu)資金(jin)(jin)信息(xi)系統(tong)功能，將控(kong)(kong)制(zhi)觸發條件和控(kong)(kong)制(zhi)標(biao)準(zhun)、缺陷(xian)認定(ding)標(biao)準(zhun)等內控(kong)(kong)要(yao)求嵌入信息(xi)系統(tong)，科學設(she)(she)置(zhi)異常預(yu)警(jing)條件，強化(hua)資金(jin)(jin)全流程(cheng)預(yu)警(jing)監控(kong)(kong)，促進資金(jin)(jin)管(guan)理活(huo)動可控(kong)(kong)制(zhi)、可追溯、可檢查，有(you)(you)效減少(shao)人為違規操控(kong)(kong)因素。

尚未建立財(cai)(cai)務(wu)(wu)資(zi)(zi)(zi)金(jin)(jin)(jin)信(xin)息(xi)(xi)系統或未將相(xiang)關(guan)內控(kong)(kong)(kong)要求嵌(qian)入信(xin)息(xi)(xi)系統的(de)中央(yang)企業(ye)，要抓緊推進有(you)(you)關(guan)工作，并于2022年底前完(wan)成(cheng)集團總部(bu)及(ji)(ji)所屬二級子(zi)企業(ye)、三級及(ji)(ji)以(yi)下重要子(zi)企業(ye)財(cai)(cai)務(wu)(wu)資(zi)(zi)(zi)金(jin)(jin)(jin)信(xin)息(xi)(xi)系統內控(kong)(kong)(kong)功能(neng)建設或優化工作，實(shi)現(xian)對(dui)(dui)財(cai)(cai)務(wu)(wu)資(zi)(zi)(zi)金(jin)(jin)(jin)信(xin)息(xi)(xi)全面有(you)(you)效監控(kong)(kong)(kong)。加大新興(xing)技術(shu)運用(yong)及(ji)(ji)風險防控(kong)(kong)(kong)，督(du)促財(cai)(cai)務(wu)(wu)(資(zi)(zi)(zi)金(jin)(jin)(jin))部(bu)門擴大中央(yang)企業(ye)銀(財(cai)(cai))企直連系統覆蓋(gai)范圍，對(dui)(dui)因(yin)客(ke)戶(hu)(hu)(hu)指定(ding)(ding)(ding)賬(zhang)(zhang)戶(hu)(hu)(hu)等特定(ding)(ding)(ding)原因(yin)不(bu)能(neng)實(shi)現(xian)銀(財(cai)(cai))企直連的(de)賬(zhang)(zhang)戶(hu)(hu)(hu)，研究制定(ding)(ding)(ding)替(ti)代內控(kong)(kong)(kong)措施和應急預案；定(ding)(ding)(ding)期抽查第三方支付(fu)賬(zhang)(zhang)戶(hu)(hu)(hu)監管(guan)、余額歸集及(ji)(ji)對(dui)(dui)賬(zhang)(zhang)管(guan)理情況，嚴控(kong)(kong)(kong)資(zi)(zi)(zi)金(jin)(jin)(jin)支付(fu)風險。

通知還要(yao)求(qiu)，有(you)效開展(zhan)境(jing)(jing)外(wai)資(zi)(zi)金(jin)(jin)風險管(guan)控(kong)(kong)。各中央企業(ye)內(nei)(nei)控(kong)(kong)部(bu)門(men)要(yao)結合所(suo)屬境(jing)(jing)外(wai)單位(wei)所(suo)在國家(地區)法律(lv)法規和本企業(ye)內(nei)(nei)控(kong)(kong)管(guan)理要(yao)求(qiu)，建立健全境(jing)(jing)外(wai)資(zi)(zi)金(jin)(jin)內(nei)(nei)控(kong)(kong)監管(guan)體系。完善境(jing)(jing)外(wai)資(zi)(zi)金(jin)(jin)內(nei)(nei)控(kong)(kong)監管(guan)制度，明確境(jing)(jing)外(wai)大額資(zi)(zi)金(jin)(jin)審核支付、銀(yin)行賬戶管(guan)理、財務主(zhu)管(guan)人員委派(pai)、同一境(jing)(jing)外(wai)單位(wei)任職時限、資(zi)(zi)金(jin)(jin)關鍵崗位(wei)設置(zhi)等方面要(yao)求(qiu)，細化(hua)資(zi)(zi)金(jin)(jin)內(nei)(nei)控(kong)(kong)預警觸發(fa)條件，促進境(jing)(jing)外(wai)資(zi)(zi)金(jin)(jin)合規管(guan)理。

加強境(jing)(jing)(jing)外(wai)資金(jin)(jin)(jin)風險防范，督促境(jing)(jing)(jing)外(wai)單位及(ji)時(shi)搜集所在(zai)國家(地區)政治(zhi)、經濟(ji)、社(she)會、安全(quan)、輿情(qing)等(deng)國別風險信(xin)息(xi)，對(dui)發生外(wai)匯管(guan)制(zhi)、匯率大(da)(da)幅波動、通貨膨脹率快(kuai)速攀升等(deng)情(qing)況，及(ji)時(shi)做好重(zhong)大(da)(da)資金(jin)(jin)(jin)風險應急(ji)處置工作(zuo)。加大(da)(da)對(dui)境(jing)(jing)(jing)外(wai)單位大(da)(da)額資金(jin)(jin)(jin)監(jian)督力度(du)，對(dui)大(da)(da)額資金(jin)(jin)(jin)的(de)決策程序(xu)、資金(jin)(jin)(jin)調度(du)、資金(jin)(jin)(jin)收付渠道(dao)、資金(jin)(jin)(jin)支付聯簽及(ji)銀(yin)行(xing)賬戶變動、境(jing)(jing)(jing)外(wai)項目傭金(jin)(jin)(jin)管(guan)理等(deng)情(qing)況建立備案跟蹤內控機制(zhi)，對(dui)出現異常(chang)情(qing)況的(de)，及(ji)時(shi)采取應對(dui)措施(shi)，保障境(jing)(jing)(jing)外(wai)資金(jin)(jin)(jin)安全(quan)。

通(tong)知稱，認真做好(hao)資金(jin)內控體系(xi)監(jian)督評(ping)(ping)價(jia)(jia)工(gong)作。中央企業(ye)內控工(gong)作要堅持以評(ping)(ping)促(cu)(cu)(cu)建、以評(ping)(ping)促(cu)(cu)(cu)改(gai)，規范評(ping)(ping)價(jia)(jia)方法，提升評(ping)(ping)價(jia)(jia)質量，促(cu)(cu)(cu)進(jin)資金(jin)內控體系(xi)持續優化(hua)。每(mei)年(nian)(nian)對資金(jin)內控體系(xi)有效(xiao)性開展全方位、全覆蓋自評(ping)(ping)工(gong)作，深入(ru)揭示(shi)風險(xian)(xian)問題，堵塞管(guan)理(li)漏洞，建立風險(xian)(xian)管(guan)控長(chang)效(xiao)機(ji)制。對新興業(ye)務(開展三(san)年(nian)(nian)內)、高風險(xian)(xian)業(ye)務以及(ji)風險(xian)(xian)事件頻發領域(yu)至少每(mei)半年(nian)(nian)開展1次內控自評(ping)(ping)，評(ping)(ping)價(jia)(jia)重點包括資金(jin)管(guan)理(li)制度建設、重要崗位權力(li)制衡、大額資金(jin)撥(bo)付程序、網銀U盾(dun)管(guan)理(li)等(deng)內容。

有(you)效推(tui)進“上對(dui)下”資(zi)(zi)金(jin)(jin)內(nei)控體系(xi)(xi)監(jian)(jian)督評(ping)價(jia)工(gong)(gong)(gong)作，將資(zi)(zi)金(jin)(jin)管(guan)理制度健全(quan)性、內(nei)控體系(xi)(xi)執行有(you)效性、關鍵崗位(wei)制衡性、信息系(xi)(xi)統剛性約束等作為(wei)監(jian)(jian)督評(ping)價(jia)重要內(nei)容(rong)，查找內(nei)控缺(que)陷(xian)和風(feng)險隱患，確保集(ji)團對(dui)全(quan)部子企(qi)業每三年至(zhi)少評(ping)價(jia)1次。加(jia)大資(zi)(zi)金(jin)(jin)內(nei)控體系(xi)(xi)監(jian)(jian)督評(ping)價(jia)結果在干部管(guan)理、考核分(fen)配等工(gong)(gong)(gong)作中的運用力度，強(qiang)化問題整改(gai)(gai)工(gong)(gong)(gong)作，明(ming)確整改(gai)(gai)責(ze)任部門、責(ze)任人和完成(cheng)時限(xian)，加(jia)強(qiang)整改(gai)(gai)工(gong)(gong)(gong)作跟蹤檢(jian)查力度，持續完善資(zi)(zi)金(jin)(jin)內(nei)控體系(xi)(xi)。對(dui)因資(zi)(zi)金(jin)(jin)內(nei)控缺(que)失(shi)、未執行資(zi)(zi)金(jin)(jin)內(nei)控制度等造成(cheng)資(zi)(zi)產損失(shi)的中央企(qi)業，嚴肅開展責(ze)任追究(jiu)工(gong)(gong)(gong)作。

各(ge)中央企業(ye)要(yao)認真落實(shi)本通知要(yao)求，結(jie)合(he)實(shi)際，研究(jiu)制(zhi)(zhi)定(ding)本企業(ye)資(zi)(zi)(zi)金(jin)內控(kong)監(jian)管制(zhi)(zhi)度(du)，于2021年7月30日前報送國資(zi)(zi)(zi)委綜(zong)合(he)監(jian)督局。各(ge)地方國資(zi)(zi)(zi)委可參照制(zhi)(zhi)定(ding)所監(jian)管企業(ye)資(zi)(zi)(zi)金(jin)內控(kong)管理相關制(zhi)(zhi)度(du)規(gui)定(ding)。

【責任編輯：趙藝涵(han)】