评h工作l织
W二十二?/FONT> (mei)(heng)l合l效评h工作按照“统(bai)(juan)Ҏ(gui)、(quan)(bai)(juan)标准、分cd(lin)施”(ji)原则l织实施?/FONT>
Q(ben)(ben)一Q(ben)(ben)Q(huan)(huan)期W效评(xi)工作,是企业经(xian)责(chu)(xi)d计工作的重(qiang)l成(yao)部分Q(ben)(ben)依据国资委l济责Q(huan)(huan)审计工作E序和要求组l实施?/FONT>
Q(lian)Q年度W效(yu)(xi)(feng)(fa)(fa)作,是国(qiu)资委(liao)展企(juan)(ya)度胦务监(juan)(juan)工(fa)(fa)作的重要内容Q依据国(qiu)资委q(qian)度(hai)(lu)务决(chong)工作E序和胦务监(juan)(juan)工(fa)(fa)作(he)求组l(jiong)施?/FONT>
W二十三?/FONT> 国资委在企业l合l效评h工作中承担以下职责:
Q一Q制(bu)(bu)(yue)(qing)业综(huan)合W效评价制(bu)(bu)度与(ya)政策Q?/FONT>
Q二Q徏立和完善企业l合l效评h指标体系与评h法;
Q三Q制(bu)定和公布(mei)业l(zi)合l(zi)效(han)评h标准Q?/FONT>
Q(ben)(ben)四Q(ben)(ben)组l实施企业Q期和q度l合(hao)l效(xuan)(qiao)h(huan)工作(hu)Q(ben)(ben)通(dong)(xuan)(qiao)h(huan)l果Q(ben)(ben)?/FONT>
Q五Q对企业(gu)内部l效(xuan)h工作q行指导(xia)监督?/FONT>
W二十四?/FONT> (xi)Ll效评h(chen)作(hong)以Ҏ(gui)(mei)业(gu)l(qi)(tao)(lu)Q审计(chen)作需(xia),(ren)聘(zhan)C(gan)(gan)(ju)(juan)介机(hong)(ying)(ying)协助(zhi)配合开展。受托配合的C(gan)(gan)(ju)(juan)介机(hong)(ying)(ying)在企(juan)综合W效评(shen)(xi)工作中(fu)承担(xi)下职责Q?/FONT>
Q一Q(sui)托开展(meng)Q期各(yu)q度(hai)财务(nuo)础审计工作(hu)Q?/FONT>
Q(ben)二Q(ben)协助审核调(suo)(cui)Q期(zeng)q(qian)度(hai)评h基(hong)(suo)据Q(ben)?/FONT>
Q三Q协助测Q期胦务W效定量评L果;
Q四Q协助收集整理管理W效定性评仯料;
Q(ben)五Q(ben)协助实(lin)施管理W效(guo)(hao)评价工作?/FONT>
W二十五?/FONT> 理l效定性评价工作应当在财务l效定量评h工作的基上,聘请监管部门、行业协会、研I机构、社会中介等斚w的资׃家组l实施。管理W效评价专家承担以下工作职责:
(mo)(mo)Q(ben)一Q(ben)对企业(lu)务l效(yue)(zheng)评(qiao)hl果发表(juan)家意见Q(ben)?/FONT>
Q二Q对企业理l效实际状况q行分析和判断;
(mo)(mo)Q(ben)三Q(ben)对(mei)(heng)(gu)理l效(han)状况q行(xuan)议Q(ben)ƈ发表咨询意(xi)Q(ben)?/FONT>
Q四Q(ling)(yue)企业(yang)理W效定(hao)评h(luo)分倹{?/FONT>
W二十六?/FONT> 企业在综(yang)W效(yu)价工作中(jia)(kua)以下(xiao)职()Q?/FONT>
Q(ben)(ben)一Q(ben)(ben)提(zhu)有(shi)兛_度胦(e)决(geng)报表和审计报告Q(ben)(ben)?/FONT>
Q二Q提供管理W效定性评h需的有兌料;
Q(lian)(zhu)Q(ling)(li)l开(fou)(ba)子(dao)企业的(tong)合W(suo)评(shen)(xi)工作?/FONT>
W五?/FONT>
评hl果与评h?/STRONG>
W二十七?/FONT> 评(qiao)h(huan)l果是指Ҏ(gui)l合(hao)l效评(qiao)h(huan)分(ji)及分(man)得出的(qing)评(qiao)h(huan)l论?/FONT>
W二十八?/FONT> l(jian)(hao)l效评h(huan)分数(kai)用百分制表示Q(ben)ƈ分ؓ优、(ci)(mo)中(mo)低(mo)差五个{(jiang)(ling)(mo)?/FONT>
W二十九?/FONT> (mei)(heng)(gu)l(zi)(jian)l(zi)效评h(qian)当q行q度之(yan)l(zi)效(hong)化的比较分析,(ren)(yue)观评h(mei)(heng)(gu)l(zi)营成果与(tiao)理水(an)q的提高E(pin)?/FONT>
Q一(cun)QQ(lian)W(suo)评(shen)仯用Q(lian)最(yang)(yang)(yi)度评(shen)L(feng)(man)与上一(cun)L(lian)(yang)(yang)(yi)度评(shen)L(feng)(man)进(yu)(chen)(han)(jiao)?/FONT>
(mo)(mo)Q(ben)二Q(ben)年度W效评(xi)(xiu)用当q评(xi)L果与上年评hl(dun)q行Ҏ(mo)?/FONT>
W三十条
(xi)Ll(zi)效评hl(zi)(dun)是经(zhi)(xi)d计工作中评估企(heng)(lu)责Z(hong)Q(huan)(huan)(huan)(lian)(bao)行职(lu)情(cong)和认定(xi)Ll(zi)(qi)(lu)Q(huan)(huan)(huan)的重要(heng)据,qؓ企(heng)(lu)责Z(hong)Q(huan)(huan)(huan)(lian)考(xie)(chen)作(hu)(suo)(yun)参考?/FONT>
W三十一?/FONT> q(cun)(hai)l效评hl(dun)是开展胦务监(juan)工作的(qing)重要依据Q(han)ƈ(gou)(juan)Z(juan)(yun)责h(han)q(cun)(hai)考核(mu)工作(hu)提供参(ta)?/FONT>
W三十二?/FONT> 企业(gu)l合l效(xuan)(qiao)h(huan)报告是根据评L果编制(duo)反映被(xuan)(qiao)h(huan)企业(gu)l效(zhong)况的(juan)Ӟ由报(duan)正(kou)和附(qiao)g构(juan)?/FONT>
Q(ben)一Q(ben)企业综合W效评(shen)h(feng)告正文(jiong)(pai)(qian)(jiao)明(zhi)(shen)价依据、评(shen)仯E(ci)评(shen)L果,以及需要说明的(qing)重大事项?/FONT>
(mo)(mo)Q(lian)Q企业综合W(hua)(suo)(suo)(yu)h(duan)附件包(zhi)括经营W(hua)(suo)(suo)分(man)报(duan)、评仯(feng)分表(mo)问卯(feng)(ze)查结(bai)(man)分(man)、专家咨(xuan)意见等Q(han)中:(xi)l(zi)营l(zi)效分析报告应当(fen)(guang)业经营W(hua)(suo)(suo)状c(huo)(huo)(yu)因()素、(huo)(huo)在的(qing)问题{进(yu)行(han)(man)和(xuan)断Q(han)ƈ提出(pi)相关理(hong)(mo)?/FONT>
W三十三?/FONT> 对企业(yang)合W效评(xi)hC和反映的问题,(ren)应当及时反馈企业Qƈ要(gui)企业予以x(chong)(chang)?/FONT>
(mo)(mo)(mo)(mo)Q(ben)一Q(ben)对(bang)Q(huan)(lian)W效评(xi)反(tuan)的问题Q(ben)(han)当在(juan)(nai)企(heng)的经(zhi)(xi)d(hui)计处(nou)意见(heng)(juan)明(mei)指(bao)出(hou)q要求企(juan)予(kui)(xi)关(gua)注和(nin)整改(mo)(mo)?/FONT>
(mo)(mo)(mo)(mo)Q二(lao)Q对于年(qian)W(suo)评(xi)L果反映的问题Q应当(qin)()q度(hai)财务决(chong)批复中明指出(hou)q(duo)求企业予(kui)(xi)关注和(nin)(suo)改(mo)(mo)?/FONT>
W六?/STRONG>
工作责Q
W三十四?/FONT> 企业(qian)(you)提供(zong)(lu)实、全面的l效(xuan)h基(hong)数据资(juan)Q(ben)企(jie)业(qing)要负责h、M(xi)计师或主胦(chu)务会(xi)计工(huan)的负(xi)(chu)人(hong)当(qin)提供(zong)的年(qian)胦(chu)务会(xi)计报表和(sui)(gao)(xuan)h基(hong)资(juan)的真实性负责?/FONT>
W三十五?/FONT> (hong)(hong)托(sheng)开展企(jie)(juan)综(yang)W效评(shen)价业(gu)(e)的(qing)机构(hong)(hong)其(sui)关工作人员(qian)严格执行企(jie)(juan)综(yang)W效评(shen)价工(huan)的(qing)规(fan)Q(ben)(ben)规范技术操(huan),保评(qiao)h(huan)q(ma)程独立、客观、公正,评(qiao)h(huan)l(zi)论适(xiao)Q(ben)(ben)(han)ƈ(gou)(juan)守企业(gu)的(fan)(juan)秘(fen)。(xiao)(hong)(hong)与造假(ta)、违(hong)(hong)程(qian)(gan)工作规(fan)Q(ben)(ben)(han)致评(shen)L论失实以(hu)(hong)(hong)泄露企(jie)(juan)商(juan)秘(fen)的(qing)Q(ben)(ben)(han)(bi)(fan)(hao)不(cong)(ao)托其承担企业(gu)l(zi)合l(zi)效评(qiao)h(huan)(juan)务Q(ben)(ben)(han)ƈ(gou)(hao)有(shi)x()(cong)通(dong)其行(juan)主机养Il(zi)予(sui)应处罚?/FONT>
W三十六?/FONT> 国资委的(qing)相(gao)(chen)作(hu)人员l(zi)(zi)织开展(meng)(jie)业综合W(suo)评(xi)工作应(pai)当恪职(you)守、(ci)范程序、加强指对{对于在()l(zi)(zi)合l(zi)(zi)效评hq(yun)中不职(you)或者徇U(ci)弊,造(chuo)重大(chen)作(hu)q(jiong)的,l(zi)(zi)予U律处分?/FONT>
W三十七?/FONT> 所(chan)(zhan)(zhan)的评(shen)(cong)专家应(qian)认真了解和分析企业的管(nou)W(hua)效(bao)况,客观(wei)正(she)进(yu)行评(shen)(cong)打(fan)分,q提出合(hao)(nou)的咨询意见。对于在(geng)理l效评hq程(juan)不(cong)真、不(wei)正Q(ben)(han)现评(shen)(cong)结(bai)(man)或者咨询意见不W合(hao)企业实际(luo)况Q(ben)(han)评h工作(hu)造成(juan)利(peng)(qian)响的,国(jie)委将(juan)再l箋(chan)(zhan)(zhan)(wei)ؓ评议(juan)家?/FONT>
W七?/STRONG>
?/FONT> ?/FONT>
W三十八?/FONT> (luo)Ҏ本办(ping)制(bu)定的(qing)《中央企(jie)业综合W效评价实施细则》和评h(luo)准另行公布?/FONT>
W三十九?/FONT> (mei)业开展内部综合W效(yu)(shen)价(feng)作,可依(rong)本办法(chen)制定(wei)体的(fan)作(he)(luo)(kou)?/FONT>
W四十条
各(fan)区国有资(bang)监(hui)督管理(ji)(man)(fan)展综合(bao)W效(yu)价(feng)(fa)(huan),可参(yi)照本办法(jia)行?/FONT>
W四十一?/FONT> 本办法自2006q?/FONT>5?/FONT>7日v施行?/P>