文章來(lai)源：中國(guo)政府網 發布時間：2016-11-10
國辦發〔2015〕79號
各省、自治區、直轄市人民政府，國務院各部委、各直屬機構：
我國(guo)(guo)企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)是(shi)全(quan)(quan)體人(ren)(ren)民的共同(tong)財富(fu)，保(bao)障國(guo)(guo)有(you)(you)資產(chan)(chan)安全(quan)(quan)、防止國(guo)(guo)有(you)(you)資產(chan)(chan)流失，是(shi)全(quan)(quan)面建成小康社會、實現(xian)全(quan)(quan)體人(ren)(ren)民共同(tong)富(fu)裕的必然要求。改革開放以(yi)來，我國(guo)(guo)國(guo)(guo)有(you)(you)經濟不斷發(fa)展壯大，國(guo)(guo)有(you)(you)企(qi)業市場活力(li)普遍(bian)增強(qiang)、效率顯(xian)著提高，企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)監管工作取得積極(ji)進(jin)展和明顯(xian)成效。但與此(ci)同(tong)時，一些(xie)國(guo)(guo)有(you)(you)企(qi)業逐漸暴(bao)露出(chu)管理不規(gui)范、內部人(ren)(ren)控制嚴重(zhong)、企(qi)業領導人(ren)(ren)員(yuan)權力(li)缺乏制約(yue)、腐敗(bai)案(an)件(jian)多有(you)(you)發(fa)生(sheng)等(deng)問題(ti)，企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)監督(du)工作中多頭監督(du)、重(zhong)復監督(du)和監督(du)不到位(wei)的現(xian)象也日益突出(chu)。為貫徹(che)落實中央關(guan)于深化國(guo)(guo)有(you)(you)企(qi)業改革的有(you)(you)關(guan)部署，切實加(jia)強(qiang)和改進(jin)企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)監督(du)、防止國(guo)(guo)有(you)(you)資產(chan)(chan)流失，經國(guo)(guo)務院同(tong)意，現(xian)提出(chu)以(yi)下(xia)意見。
一、總體要求
（一）指導思想。認真貫(guan)徹落(luo)實黨的十八大和十八屆(jie)二中、三中、四中、五中全會精神，按照(zhao)黨中央、國(guo)(guo)(guo)(guo)務院有關決策部(bu)署(shu)，以(yi)國(guo)(guo)(guo)(guo)有資(zi)產(chan)保(bao)值(zhi)增值(zhi)、防(fang)止流失(shi)為目標，堅持問(wen)題導向，立足體制機制制度(du)創新，加(jia)強(qiang)和改進黨對國(guo)(guo)(guo)(guo)有企業(ye)的領導，切實強(qiang)化國(guo)(guo)(guo)(guo)有企業(ye)內部(bu)監(jian)(jian)督(du)(du)(du)、出資(zi)人監(jian)(jian)督(du)(du)(du)和審計(ji)、紀檢監(jian)(jian)察、巡視監(jian)(jian)督(du)(du)(du)以(yi)及社會監(jian)(jian)督(du)(du)(du)，嚴格責任追(zhui)究(jiu)，加(jia)快形成全面覆蓋、分工(gong)明確、協(xie)同配(pei)合、制約有力的國(guo)(guo)(guo)(guo)有資(zi)產(chan)監(jian)(jian)督(du)(du)(du)體系，充分體現監(jian)(jian)督(du)(du)(du)的嚴肅(su)性(xing)、權威性(xing)、時效(xiao)性(xing)，促進國(guo)(guo)(guo)(guo)有企業(ye)持續(xu)健(jian)康發展。
（二）基本原則。
堅持(chi)全(quan)面(mian)覆蓋，突出重(zhong)點(dian)。實現企(qi)(qi)業(ye)國有資(zi)產監(jian)督(du)全(quan)覆蓋，加強對國有企(qi)(qi)業(ye)權力集(ji)中、資(zi)金密集(ji)、資(zi)源富(fu)集(ji)、資(zi)產聚集(ji)等重(zhong)點(dian)部門(men)、重(zhong)點(dian)崗位和重(zhong)點(dian)決策(ce)環節的監(jian)督(du)，切實維護國有資(zi)產安全(quan)。
堅持權責分(fen)明，協(xie)同聯(lian)合(he)。清(qing)晰界(jie)定各類監(jian)督(du)主體的監(jian)督(du)職責，有效整合(he)監(jian)督(du)資源，增強監(jian)督(du)工作(zuo)合(he)力，形成內外(wai)銜接、上下貫通(tong)的國有資產監(jian)督(du)格(ge)局。
堅持放管結合，提高(gao)效(xiao)率。正確處理(li)好(hao)依法加強監(jian)督(du)(du)(du)和增(zeng)強企業活力的關系(xi)，改進監(jian)督(du)(du)(du)方(fang)(fang)式，創(chuang)新監(jian)督(du)(du)(du)方(fang)(fang)法，尊重和維護企業經營(ying)自主權，增(zeng)強監(jian)督(du)(du)(du)的針對性和有(you)效(xiao)性。
堅(jian)持完善制度(du)，嚴肅問(wen)責(ze)。建立健全(quan)企業國(guo)(guo)有資(zi)產監督(du)法(fa)律法(fa)規體(ti)系，依(yi)法(fa)依(yi)規開展(zhan)監督(du)工作，完善責(ze)任追究制度(du)，對違(wei)法(fa)違(wei)規造(zao)成(cheng)國(guo)(guo)有資(zi)產損失(shi)(shi)以(yi)及(ji)監督(du)工作中失(shi)(shi)職瀆職的(de)責(ze)任主(zhu)體(ti)，嚴格追究責(ze)任。
二、著力(li)強化企業內部監督
（三）完善企(qi)業(ye)(ye)內(nei)(nei)部(bu)(bu)監(jian)(jian)(jian)(jian)督(du)(du)(du)機制。企(qi)業(ye)(ye)集團應(ying)當建立(li)涵蓋(gai)各治理主(zhu)體及審計、紀檢(jian)監(jian)(jian)(jian)(jian)察、巡視、法(fa)律(lv)(lv)、財務等部(bu)(bu)門的監(jian)(jian)(jian)(jian)督(du)(du)(du)工作(zuo)體系，強(qiang)化對(dui)子企(qi)業(ye)(ye)的縱向監(jian)(jian)(jian)(jian)督(du)(du)(du)和(he)各業(ye)(ye)務板塊的專業(ye)(ye)監(jian)(jian)(jian)(jian)督(du)(du)(du)。健全涉及財務、采購、營銷、投資等方面的內(nei)(nei)部(bu)(bu)監(jian)(jian)(jian)(jian)督(du)(du)(du)制度和(he)內(nei)(nei)控(kong)機制，進一步發揮總(zong)會計師、總(zong)法(fa)律(lv)(lv)顧問作(zuo)用(yong)，加強(qiang)對(dui)企(qi)業(ye)(ye)重大決策和(he)重要(yao)經營活動的財務、法(fa)律(lv)(lv)審核把關。加強(qiang)企(qi)業(ye)(ye)內(nei)(nei)部(bu)(bu)監(jian)(jian)(jian)(jian)督(du)(du)(du)工作(zuo)的聯動配合(he)，提升信息化水平(ping)，強(qiang)化流程(cheng)管控(kong)的剛性約束，確保內(nei)(nei)部(bu)(bu)監(jian)(jian)(jian)(jian)督(du)(du)(du)及時(shi)、有效。
（四）強化董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)規范(fan)運作(zuo)和對經理(li)(li)層的監(jian)督。深入推進(jin)外部(bu)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)占多數的董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)建(jian)設(she)，加強董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)內(nei)部(bu)的制衡約束，依(yi)(yi)法規范(fan)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)決策程序和董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)長(chang)履職行為，落(luo)實董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)對董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)決議(yi)承(cheng)擔的法定責任。切實加強董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)對經理(li)(li)層落(luo)實董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)決議(yi)情況的監(jian)督。設(she)置由外部(bu)董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)組成的審(shen)(shen)計(ji)委員會(hui)(hui)(hui)，建(jian)立審(shen)(shen)計(ji)部(bu)門(men)向董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)負責的工(gong)作(zuo)機(ji)制，董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)依(yi)(yi)法審(shen)(shen)議(yi)批準企業年度審(shen)(shen)計(ji)計(ji)劃和重要審(shen)(shen)計(ji)報告，增強董(dong)(dong)(dong)(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)(hui)運用內(nei)部(bu)審(shen)(shen)計(ji)規范(fan)運營、管控風險的能力。
（五）加強企業內設(she)監(jian)事(shi)會(hui)建設(she)。建立監(jian)事(shi)會(hui)主席由上(shang)級母公(gong)司(si)(si)依(yi)法提名、委(wei)派制度，提高專(zhuan)職監(jian)事(shi)比例，增強監(jian)事(shi)會(hui)的獨立性和權威(wei)性。加大監(jian)事(shi)會(hui)對董(dong)事(shi)、高級管理(li)人(ren)員履(lv)職行(xing)(xing)為(wei)的監(jian)督力(li)度，進一(yi)步落實監(jian)事(shi)會(hui)檢查(cha)公(gong)司(si)(si)財務、糾正董(dong)事(shi)及高級管理(li)人(ren)員損害公(gong)司(si)(si)利益行(xing)(xing)為(wei)等職權，保障監(jian)事(shi)會(hui)依(yi)法行(xing)(xing)權履(lv)職，強化監(jian)事(shi)會(hui)及監(jian)事(shi)的監(jian)督責任。
（六）重視企業職(zhi)工民主監督(du)。健全以職(zhi)工代(dai)表大(da)會(hui)為基本形式的(de)企業民主管(guan)理(li)制度，規(gui)范職(zhi)工董事、職(zhi)工監事的(de)產生程序，切(qie)實(shi)發揮其在參(can)與公(gong)司(si)決策和治(zhi)理(li)中的(de)作用。大(da)力推進(jin)廠務公(gong)開，建立公(gong)開事項清單制度，保(bao)障職(zhi)工知情權(quan)、參(can)與權(quan)和監督(du)權(quan)。
（七）發揮企業(ye)(ye)黨(dang)(dang)組(zu)織(zhi)(zhi)保證監(jian)督(du)作用。把(ba)加強(qiang)(qiang)黨(dang)(dang)的領(ling)導和完(wan)善公司治理統一起來(lai)，落實(shi)黨(dang)(dang)組(zu)織(zhi)(zhi)在企業(ye)(ye)黨(dang)(dang)風廉政(zheng)建設和反腐敗(bai)工作中的主體責任和紀檢機(ji)構的監(jian)督(du)責任，健全黨(dang)(dang)組(zu)織(zhi)(zhi)參(can)與重大(da)決(jue)策(ce)機(ji)制，強(qiang)(qiang)化黨(dang)(dang)組(zu)織(zhi)(zhi)對企業(ye)(ye)領(ling)導人(ren)員履(lv)職行(xing)為的監(jian)督(du)，確(que)保企業(ye)(ye)決(jue)策(ce)部署及其執行(xing)過程符合黨(dang)(dang)和國(guo)家方針政(zheng)策(ce)、法(fa)律法(fa)規。
三、切實(shi)加強企業外部(bu)監督
（八(ba)）完善國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)(gou)監(jian)(jian)督(du)(du)(du)。國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)(gou)要堅持(chi)出(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)人(ren)管(guan)理(li)(li)和(he)監(jian)(jian)督(du)(du)(du)的(de)(de)(de)有(you)(you)(you)機(ji)(ji)統(tong)一，進一步加(jia)強(qiang)出(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)人(ren)監(jian)(jian)督(du)(du)(du)。健全國有(you)(you)(you)企(qi)業(ye)規劃投(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)、改(gai)制重(zhong)(zhong)(zhong)組、產(chan)權管(guan)理(li)(li)、財務評價、業(ye)績考(kao)核、選人(ren)用(yong)人(ren)、薪酬分配等規范國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)本運(yun)作(zuo)、防(fang)止流失(shi)的(de)(de)(de)制度(du)(du)。加(jia)大(da)對(dui)國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)制度(du)(du)執(zhi)行情況的(de)(de)(de)監(jian)(jian)督(du)(du)(du)力度(du)(du)，定期開展(zhan)對(dui)各業(ye)務領域制度(du)(du)執(zhi)行情況的(de)(de)(de)檢查，針對(dui)不同時(shi)期的(de)(de)(de)重(zhong)(zhong)(zhong)點任(ren)務和(he)突出(chu)(chu)問題(ti)不定期開展(zhan)專項(xiang)抽(chou)查。國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)(gou)設立稽查辦(ban)公室，負責(ze)分類處置(zhi)和(he)督(du)(du)(du)辦(ban)監(jian)(jian)督(du)(du)(du)工作(zuo)中發現的(de)(de)(de)需要企(qi)業(ye)整(zheng)改(gai)的(de)(de)(de)問題(ti)，組織開展(zhan)國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)重(zhong)(zhong)(zhong)大(da)損失(shi)調查，提出(chu)(chu)有(you)(you)(you)關責(ze)任(ren)追究的(de)(de)(de)意見建議。開展(zhan)國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)管(guan)機(ji)(ji)構(gou)(gou)向所(suo)出(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)企(qi)業(ye)依(yi)法(fa)委派總(zong)會計師試點工作(zuo)，強(qiang)化出(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)人(ren)對(dui)企(qi)業(ye)重(zhong)(zhong)(zhong)大(da)財務事項(xiang)的(de)(de)(de)監(jian)(jian)督(du)(du)(du)。加(jia)強(qiang)企(qi)業(ye)境外國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)監(jian)(jian)督(du)(du)(du)，重(zhong)(zhong)(zhong)視在法(fa)人(ren)治(zhi)理(li)(li)結構(gou)(gou)中運(yun)用(yong)出(chu)(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)人(ren)監(jian)(jian)督(du)(du)(du)手(shou)段，強(qiang)化對(dui)企(qi)業(ye)境外投(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)、運(yun)營(ying)和(he)產(chan)權狀況的(de)(de)(de)監(jian)(jian)督(du)(du)(du)，嚴(yan)格規范境外大(da)額資(zi)(zi)(zi)(zi)(zi)(zi)(zi)金使用(yong)、集(ji)中采購和(he)傭金管(guan)理(li)(li)，確保企(qi)業(ye)境外國有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)安全可控(kong)、有(you)(you)(you)效運(yun)營(ying)。
（九）加強和(he)(he)改進外(wai)(wai)(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)監(jian)(jian)(jian)(jian)督(du)。對(dui)國(guo)有資(zi)產監(jian)(jian)(jian)(jian)管機構(gou)所出(chu)資(zi)企(qi)業(ye)依(yi)(yi)法(fa)實(shi)行(xing)外(wai)(wai)(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)制度(du)(du)。外(wai)(wai)(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)由政府派(pai)出(chu)，作為出(chu)資(zi)人(ren)監(jian)(jian)(jian)(jian)督(du)的(de)(de)專門力(li)量，圍繞企(qi)業(ye)財務、重(zhong)(zhong)大(da)決策、運營(ying)過(guo)程中涉及國(guo)有資(zi)產流(liu)失的(de)(de)事(shi)(shi)(shi)項(xiang)和(he)(he)關鍵(jian)環節、董事(shi)(shi)(shi)會(hui)(hui)和(he)(he)經理層依(yi)(yi)法(fa)依(yi)(yi)規履(lv)(lv)職(zhi)(zhi)情(qing)況(kuang)等重(zhong)(zhong)點(dian)，著力(li)強化(hua)對(dui)企(qi)業(ye)的(de)(de)當期和(he)(he)事(shi)(shi)(shi)中監(jian)(jian)(jian)(jian)督(du)。進一(yi)(yi)步完善履(lv)(lv)職(zhi)(zhi)報告(gao)(gao)制度(du)(du)，外(wai)(wai)(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)要逐(zhu)戶(hu)向政府報告(gao)(gao)年(nian)度(du)(du)監(jian)(jian)(jian)(jian)督(du)檢(jian)查(cha)情(qing)況(kuang)，對(dui)重(zhong)(zhong)大(da)事(shi)(shi)(shi)項(xiang)、重(zhong)(zhong)要情(qing)況(kuang)、重(zhong)(zhong)大(da)風險和(he)(he)違(wei)法(fa)違(wei)紀違(wei)規行(xing)為“一(yi)(yi)事(shi)(shi)(shi)一(yi)(yi)報告(gao)(gao)”。按(an)照(zhao)規定的(de)(de)程序和(he)(he)內(nei)容，對(dui)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)監(jian)(jian)(jian)(jian)督(du)檢(jian)查(cha)情(qing)況(kuang)實(shi)行(xing)“一(yi)(yi)企(qi)一(yi)(yi)公開”，也可(ke)以(yi)按(an)照(zhao)類別和(he)(he)事(shi)(shi)(shi)項(xiang)公開。切實(shi)保障監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)主席(xi)依(yi)(yi)法(fa)行(xing)權(quan)(quan)履(lv)(lv)職(zhi)(zhi)，落實(shi)外(wai)(wai)(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)的(de)(de)糾正建議(yi)權(quan)(quan)、罷(ba)免(mian)或者調(diao)整(zheng)建議(yi)權(quan)(quan)，監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)主席(xi)根據(ju)授權(quan)(quan)督(du)促企(qi)業(ye)整(zheng)改落實(shi)有關問題或者約談企(qi)業(ye)領導人(ren)員。建立外(wai)(wai)(wai)(wai)派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)可(ke)追溯、可(ke)量化(hua)、可(ke)考核、可(ke)問責的(de)(de)履(lv)(lv)職(zhi)(zhi)記錄制度(du)(du)，切實(shi)強化(hua)責任意識，健全責任倒(dao)查(cha)機制。
（十(shi)）健(jian)全國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)監(jian)督(du)體(ti)系(xi)。完(wan)善(shan)國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)制(zhi)度，進一步(bu)厘清政府部(bu)門公共(gong)審(shen)(shen)(shen)(shen)計(ji)、出資(zi)(zi)人(ren)審(shen)(shen)(shen)(shen)計(ji)和企(qi)(qi)(qi)(qi)業(ye)(ye)內(nei)部(bu)審(shen)(shen)(shen)(shen)計(ji)之間的職責分(fen)工，實現(xian)企(qi)(qi)(qi)(qi)業(ye)(ye)國(guo)有(you)(you)資(zi)(zi)產(chan)審(shen)(shen)(shen)(shen)計(ji)監(jian)督(du)全覆蓋。加(jia)大(da)(da)對(dui)國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)領(ling)導(dao)人(ren)員履行經濟(ji)責任情況(kuang)的審(shen)(shen)(shen)(shen)計(ji)力度，堅持離任必審(shen)(shen)(shen)(shen)，完(wan)善(shan)任中審(shen)(shen)(shen)(shen)計(ji)，探索任期輪審(shen)(shen)(shen)(shen)，實現(xian)任期內(nei)至少(shao)審(shen)(shen)(shen)(shen)計(ji)一次。探索建立國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)經常性(xing)審(shen)(shen)(shen)(shen)計(ji)制(zhi)度，對(dui)國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)重大(da)(da)財務(wu)異常、重大(da)(da)資(zi)(zi)產(chan)損失(shi)及風險隱患、國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)境外資(zi)(zi)產(chan)等(deng)開展專項審(shen)(shen)(shen)(shen)計(ji)，對(dui)重大(da)(da)決策部(bu)署和投資(zi)(zi)項目、重要專項資(zi)(zi)金等(deng)開展跟(gen)蹤審(shen)(shen)(shen)(shen)計(ji)。完(wan)善(shan)國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)購買(mai)審(shen)(shen)(shen)(shen)計(ji)服務(wu)辦法(fa)，擴大(da)(da)購買(mai)服務(wu)范圍，推動審(shen)(shen)(shen)(shen)計(ji)監(jian)督(du)職業(ye)(ye)化。
（十一(yi)）進一(yi)步增強紀檢監察和巡視(shi)(shi)的監督(du)作用。督(du)促(cu)國有(you)企業(ye)(ye)落(luo)實(shi)“兩個責任(ren)”，實(shi)行(xing)“一(yi)案(an)(an)(an)雙查(cha)(cha)”，強化責任(ren)追究。加(jia)強對國有(you)企業(ye)(ye)執(zhi)行(xing)黨的紀律情(qing)況的監督(du)檢查(cha)(cha)，重點審(shen)查(cha)(cha)國有(you)企業(ye)(ye)執(zhi)行(xing)黨的政(zheng)治紀律、政(zheng)治規(gui)矩(ju)、組織紀律、廉潔紀律情(qing)況，嚴肅(su)查(cha)(cha)處違反黨中央(yang)八項(xiang)規(gui)定精神的行(xing)為(wei)和“四風(feng)”問題。查(cha)(cha)辦(ban)(ban)腐(fu)敗案(an)(an)(an)件(jian)(jian)以(yi)上級(ji)紀委(wei)(wei)領導為(wei)主，線(xian)索(suo)處置和案(an)(an)(an)件(jian)(jian)查(cha)(cha)辦(ban)(ban)在向同級(ji)黨委(wei)(wei)報告的同時，必須向上級(ji)紀委(wei)(wei)報告。嚴肅(su)查(cha)(cha)辦(ban)(ban)發生在國有(you)企業(ye)(ye)改制(zhi)重組、產權(quan)交易、投(tou)資并購、物(wu)資采購、招(zhao)標投(tou)標以(yi)及(ji)國際化經營等(deng)重點領域和關鍵環節的腐(fu)敗案(an)(an)(an)件(jian)(jian)。貫(guan)徹(che)中央(yang)巡視(shi)(shi)工作方針，聚焦黨風(feng)廉政(zheng)建設(she)和反腐(fu)敗斗爭，圍繞“四個著力”，加(jia)強和改進國有(you)企業(ye)(ye)巡視(shi)(shi)工作，發現(xian)問題，形成震懾(she)，倒逼改革，促(cu)進發展。
（十二）建(jian)立(li)高效(xiao)(xiao)順暢(chang)的(de)外部監督協同機(ji)(ji)(ji)(ji)制(zhi)。整合(he)(he)出資人監管、外派監事會監督和(he)審計、紀(ji)檢(jian)監察(cha)、巡視(shi)等監督力量，建(jian)立(li)監督工作會商機(ji)(ji)(ji)(ji)制(zhi)，加(jia)強統籌，減少重復檢(jian)查，提高監督效(xiao)(xiao)能。創新監督工作機(ji)(ji)(ji)(ji)制(zhi)和(he)方式方法(fa)，運用(yong)信息化(hua)手段查核問(wen)(wen)題，實現監督信息共享。完善重大違法(fa)違紀(ji)違規問(wen)(wen)題線索向紀(ji)檢(jian)監察(cha)機(ji)(ji)(ji)(ji)關、司法(fa)機(ji)(ji)(ji)(ji)關移送機(ji)(ji)(ji)(ji)制(zhi)，健全監督主體依法(fa)提請有關機(ji)(ji)(ji)(ji)關配合(he)(he)調查案(an)件的(de)制(zhi)度措施。
四、實施信(xin)息公開加(jia)強社會(hui)監督
（十三）推(tui)動國(guo)有(you)資(zi)產(chan)(chan)和國(guo)有(you)企(qi)(qi)業重大信(xin)息(xi)(xi)(xi)公(gong)(gong)開(kai)。建(jian)立(li)健全企(qi)(qi)業國(guo)有(you)資(zi)產(chan)(chan)監管(guan)重大信(xin)息(xi)(xi)(xi)公(gong)(gong)開(kai)制(zhi)度，依法(fa)依規設立(li)信(xin)息(xi)(xi)(xi)公(gong)(gong)開(kai)平臺，對(dui)國(guo)有(you)資(zi)本整體運營(ying)情況(kuang)、企(qi)(qi)業國(guo)有(you)資(zi)產(chan)(chan)保值增(zeng)值及(ji)經(jing)營(ying)業績考核總體情況(kuang)、國(guo)有(you)資(zi)產(chan)(chan)監管(guan)制(zhi)度和監督檢查情況(kuang)等(deng)依法(fa)依規、及(ji)時準確披露。國(guo)有(you)企(qi)(qi)業要嚴格執行《企(qi)(qi)業信(xin)息(xi)(xi)(xi)公(gong)(gong)示暫行條例》，在依法(fa)保護國(guo)家秘密和企(qi)(qi)業商業秘密的前提(ti)下，主(zhu)動公(gong)(gong)開(kai)公(gong)(gong)司治理以及(ji)管(guan)理架構(gou)、經(jing)營(ying)情況(kuang)、財務狀況(kuang)、關聯交易、企(qi)(qi)業負責人薪酬等(deng)信(xin)息(xi)(xi)(xi)。
（十四(si)）切(qie)(qie)實加(jia)強社會(hui)監督。重視各類媒體的(de)監督，及時回(hui)應社會(hui)輿論對(dui)企業國有資產(chan)運營的(de)重大關切(qie)(qie)。暢通社會(hui)公(gong)眾(zhong)的(de)監督渠(qu)道，認真處理(li)人(ren)民群眾(zhong)有關來(lai)信(xin)、來(lai)訪(fang)和(he)舉報，切(qie)(qie)實保障單位和(he)個人(ren)對(dui)造成國有資產(chan)損(sun)失行為進行檢舉和(he)控告的(de)權利。推動社會(hui)中(zhong)介機構規范執(zhi)業，發揮其第三方獨立監督作用(yong)。
五、強化(hua)國有(you)資(zi)產損失和監督工(gong)作責任(ren)追究
（十五）加(jia)大對(dui)(dui)國有(you)(you)企(qi)業(ye)違(wei)(wei)(wei)規(gui)經營(ying)責(ze)任追(zhui)究(jiu)力度(du)。明確企(qi)業(ye)作為維護國有(you)(you)資(zi)產安全、防止流失的(de)責(ze)任主(zhu)體，健(jian)全并嚴(yan)(yan)格(ge)執行(xing)國有(you)(you)企(qi)業(ye)違(wei)(wei)(wei)規(gui)經營(ying)責(ze)任追(zhui)究(jiu)制(zhi)度(du)。綜(zong)合運用(yong)組織處理、經濟處罰、禁入限(xian)制(zhi)、紀律處分和追(zhui)究(jiu)刑(xing)事責(ze)任等(deng)手段，依法查(cha)辦違(wei)(wei)(wei)規(gui)經營(ying)導致國有(you)(you)資(zi)產重(zhong)大損失的(de)案件，嚴(yan)(yan)厲懲處侵吞、貪污、輸送、揮霍國有(you)(you)資(zi)產和逃廢金融(rong)債務的(de)行(xing)為。對(dui)(dui)國有(you)(you)企(qi)業(ye)違(wei)(wei)(wei)法違(wei)(wei)(wei)紀違(wei)(wei)(wei)規(gui)問(wen)(wen)題(ti)突出(chu)、造成重(zhong)大國有(you)(you)資(zi)產損失的(de)，嚴(yan)(yan)肅追(zhui)究(jiu)企(qi)業(ye)黨(dang)組織的(de)主(zhu)體責(ze)任和企(qi)業(ye)紀檢機構的(de)監督責(ze)任。建立完善國有(you)(you)企(qi)業(ye)違(wei)(wei)(wei)規(gui)經營(ying)責(ze)任追(zhui)究(jiu)典型(xing)問(wen)(wen)題(ti)通(tong)報制(zhi)度(du)，加(jia)強對(dui)(dui)企(qi)業(ye)領導人員的(de)警示教育。
（十六）嚴格監(jian)(jian)(jian)督工(gong)(gong)作責(ze)(ze)任(ren)(ren)追(zhui)究(jiu)。落實企業外(wai)部監(jian)(jian)(jian)督主體維護國有(you)資產安全、防(fang)止流失的(de)監(jian)(jian)(jian)督責(ze)(ze)任(ren)(ren)。健(jian)全國有(you)資產監(jian)(jian)(jian)管機(ji)構、外(wai)派監(jian)(jian)(jian)事會、審計機(ji)關和紀(ji)(ji)檢監(jian)(jian)(jian)察、巡(xun)視部門在監(jian)(jian)(jian)督工(gong)(gong)作中的(de)問責(ze)(ze)機(ji)制(zhi)，對企業重大違(wei)(wei)法違(wei)(wei)紀(ji)(ji)違(wei)(wei)規問題(ti)應當發現而未(wei)發現或敷衍(yan)不追(zhui)、隱匿(ni)不報、查(cha)處(chu)(chu)不力的(de)，嚴格追(zhui)究(jiu)有(you)關人(ren)員失職瀆職責(ze)(ze)任(ren)(ren)，視不同情形分別給予紀(ji)(ji)律處(chu)(chu)分或行(xing)政(zheng)(zheng)處(chu)(chu)分，構成犯罪(zui)的(de)，依法追(zhui)究(jiu)刑事責(ze)(ze)任(ren)(ren)。完(wan)善監(jian)(jian)(jian)督工(gong)(gong)作中的(de)自我(wo)監(jian)(jian)(jian)督機(ji)制(zhi)，健(jian)全內(nei)控措施，嚴肅查(cha)處(chu)(chu)監(jian)(jian)(jian)督工(gong)(gong)作人(ren)員在問題(ti)線索清理(li)、處(chu)(chu)置(zhi)和案件查(cha)辦過程中違(wei)(wei)反政(zheng)(zheng)治紀(ji)(ji)律、組織紀(ji)(ji)律、廉(lian)潔紀(ji)(ji)律、工(gong)(gong)作紀(ji)(ji)律的(de)行(xing)為。
六、加強監督制度和能(neng)力(li)建設
（十七）完善(shan)(shan)企(qi)(qi)(qi)業國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)法(fa)律(lv)制度(du)。做(zuo)好國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)法(fa)律(lv)法(fa)規(gui)的立(li)改(gai)廢(fei)釋工作，按照法(fa)定(ding)程序修訂完善(shan)(shan)企(qi)(qi)(qi)業國(guo)(guo)有(you)(you)(you)資產(chan)法(fa)等法(fa)律(lv)法(fa)規(gui)中有(you)(you)(you)關企(qi)(qi)(qi)業國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)的規(gui)定(ding)，制定(ding)出(chu)臺防止企(qi)(qi)(qi)業國(guo)(guo)有(you)(you)(you)資產(chan)流失條例，將加強企(qi)(qi)(qi)業國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)的職責、程序和(he)有(you)(you)(you)關要求法(fa)定(ding)化(hua)、規(gui)范化(hua)。
（十八）加強(qiang)監(jian)(jian)督隊伍(wu)(wu)(wu)建設(she)。選(xuan)派(pai)政治堅定、業(ye)(ye)務扎實、作(zuo)風過硬(ying)、清正(zheng)廉潔的(de)(de)優(you)秀(xiu)人(ren)才(cai)，進一(yi)步充實監(jian)(jian)督力量。優(you)化監(jian)(jian)督隊伍(wu)(wu)(wu)知識結構，重視提升監(jian)(jian)督隊伍(wu)(wu)(wu)的(de)(de)綜合素質和(he)專業(ye)(ye)素養。加強(qiang)對監(jian)(jian)督隊伍(wu)(wu)(wu)的(de)(de)日常(chang)管理和(he)考核評價(jia)，健(jian)全與監(jian)(jian)督工(gong)作(zuo)成(cheng)效(xiao)掛鉤的(de)(de)激勵約束機制(zhi)，強(qiang)化監(jian)(jian)督隊伍(wu)(wu)(wu)履職(zhi)保障。
本(ben)意見適用于全國(guo)(guo)企業(ye)國(guo)(guo)有(you)(you)資(zi)產監督(du)(du)工作。金融、文化等企業(ye)國(guo)(guo)有(you)(you)資(zi)產監督(du)(du)工作，中央(yang)另有(you)(you)規(gui)(gui)定(ding)的依其(qi)規(gui)(gui)定(ding)執(zhi)行。
國務(wu)院辦公(gong)廳
2015年10月(yue)31日