国务院国有资产监督管理委员会?/STRONG>
W?4?/STRONG>
《中央企业综合W效评L理暂行办法》已l国务院国有资监督理委员会第38ơ主d公会议审议通过Q现予公布,?/FONT>2006q?/FONT>5?/FONT>7日v(dao)施(jie)?/FONT>
国务院国(lian)资产监督管理委员会MQ 李荣(yu)?/FONT>
二O(ji)Q六q四(lian)(lian)(kan)?/FONT>
中央企业l合l效评h理暂行办法
W一?/STRONG> ?/FONT> ?/FONT>
W一?/FONT> (juan)(juan)(hong)强(hong)国务院国(qiu)有(zuo)(zuo)(xia)产监(hui)督管理委员会Q(ben)(lian)(hu)(juan)(juan)简U(zhou)国(qiu)(bi)委Q(ben)(sui)(sui)(bao)行(han)(han)(pi)(bi)h职()(chu)(mei)(heng)Q(ben)(lian)(hu)(juan)(juan)简U(zhou)C(juan)(juan)(fan)(fei)胦(chu)务监(hui)督,规范(mei)(heng)l(zi)合l(zi)效评h(chen)作Q(ben)综合(guo)映企(juan)(juan)资(xia)产运(nie)质量,促进提高(bi)(juan)(long)回(yang)(yang)水^Q(ben)(shen)(yun)引(zhi)g(juan)(juan)(yang)(nie)行(juan)(juan),Ҏ(mo)企(juan)(juan)国(qiu)有(zuo)(zuo)(xia)产监(hui)督管理(ji)(qiu)行(shen)例》和(nin)国家有(sui)(sui)规定Q(ben)(han)(han)定本(long)办(yang)(yang)(chen)(mo)?/FONT>
W二?/FONT> (lian)办(ren)(ping)所U(zhou)综合W效评(shen)P(ren)是指以投(wei)(fu)(hong)析ؓ(nuo)本Ҏ(chen)Q(ben)通(yun)建立(xiu)l(zi)合评h(juan)标体系Q(ben)对照相应行业(yun)(shen)h(fu)()(ren)(fen)企业(yang)定(yang)(tong)(nie)期间(cun)(qing)盈利能力(mo)资产质量、(huo)(hong)风险(mo)经(tong)(nie)增长(kua)及管理状늭q(du)(fei)综合评(shen)(rou)?/FONT>
W三?/FONT> 企业l(zi)合l(zi)效评hҎl(zi)济责Q审计及胦务监督工作需要,(ren)分ؓ(fu)Ll(zi)效评h和年度W效(yu)仗?/FONT>
Q一QQ期W(suo)评h指对企业负责Z(hong)Q职期间的l营(lun)成(qi)(hong)管(nou)状况进行综合评判?/FONT>
(mo)(mo)(mo)(mo)Q二Q年(gou)度W效评(xi)h(feng)指对企业(gu)一个会计年(gou)度的l营成(qi)q(ma)行l合评判(mo)(mo)?/FONT>
W四?/FONT> (juan)确保综合W(hua)(suo)评(shen)(xi)工(huan)(mie)客观、(huo)(shu)与公^(gou)Q有(shi)(suo)(guo)挥对(mei)业(fei)(fan)面评(shen)判、(quan)理诊(yin)断和行ؓ(fu)引导(huan)(mie)Q开展综合W(hua)(suo)评(shen)(xi)工(huan)应当以l社(mei)中(xi)机构(fan)(cong)后(fei)胦务会(xi)(cong)报(duan)ؓ(fu)基础?/FONT>
(mo)(mo)按规定不q行C会(xi)(xi)(juan)介机构(ying)审计(fei)企(juan),(ren)其综合W效(yu)价工作以l(zi)企(juan)内部审计机(man)审计后(fei)胦(chu)(e)会(xi)(xi)计报告ؓ基础(mo)?/FONT>
W五?/FONT> 开展企业综合W效评价工作应当遵循以下原则:
(mo)(mo)Q(ben)一Q(ben)全(wei)性原(rou)。企业综(huan)(yang)(bao)W(hua)效评价应(qian)(ta)过(wu)立l(jian)的(juan)标体p,(ren)对媄(yu)企业W(hua)效水(an)q的(yang)种因素q行多层(rao)、(huo)(nao)度的分析和l(jian)评判(mo)?/FONT>
Q二Q客(nao)(yong)原则。(bei)(jie)(juan)(juan)综合W(hua)效评(shen)价应当充分体现(ban)(jing)场(hong)争环境特征(guang)(ren)依据l一算(cheng)的(yi)(huo)(juan)(juan)期间的国(cong)行(juan)(juan)标(tang)(fu)(ji)者国际行(juan)(juan)标(tang)(fu),(ren)客观公正地(ban)(shen)判企(jie)(juan)(juan)经营成果及(qiang)理(zhe)状况?/FONT>
Q(ben)(lian)(zhu)Q(ben)效(sui)性原则()企(jie)业综合W(suo)评价应当以(hu)考(fu)投(die)回报(gou)(pin)^为重点(gui)(ren)q(ma)用投(li)产出分析基本(long)(kou)Ҏ(gui)Q(ben)真实反映企(jie)业资产运营效率和资(juan)(long)保值增值水(an)q?/FONT>
Q(guo)Q发展性原则。(bei)(jie)(juan)(juan)(yang)合W效(yu)价应当在l合(hong)(hong)映(qian)企业q度(hai)(lu)务状况和经营成果(mie)(qing)基础(juan)(juan),客观分(ji)企业q度(hai)之间(nie)的增长状况及(hong)(hong)展(pin)^Q科学预企(jie)(juan)(juan)(yang)(qing)(lian)来(hong)(hong)展能力?/FONT>
W六?/FONT> 国资(pu)依(rong)本办(yang)l(zi)织()实(yang)企业l(zi)(jian)l(zi)效评h工作Qƈ(fen)企业(ya)部W(suo)评价工作进行指(fen)(jian)监督(mo)?/FONT>
W二?/STRONG> 评h内容与评h?/STRONG>
W七?/FONT> (mei)业l(zi)合l(zi)效评h()p务W效(guo)量评价和理l(zi)效定(dong)评价两部分l(zi)成?/FONT>
W八?/FONT> 财务l(zi)效定量评h(tuan)指对(guang)业一(cun)定期间(cun)盈利能力、资(xia)产质(yue)、债(hong)风(xiao)和(chu)营增长四个方面进行定(lei)(yue)(gan)比分(ke)析和(nin)评(fan)?/FONT>
Q(lian)Q企业盈(sheng)利能(shi)力分析与(ya)(xuan)判主要通(yun)资本及(ju)(xia)(bang)报酬水(an)q(qian)(chi)成(yao)本费用控(dai)制水(an)q(qian)_(nin)l(xi)现金量()(zhong)况{方面的(qing)财务(juan)标Q综(yang)反映企业的(qing)投(li)(bang)出水^以及(qiang)盈利质量()和现金保障状c?/FONT>
(mo)(mo)Q二Q企业(yun)(xia)(xia)产质量分(man)与评判主要(kun)(yun)资(qiao)(qiao)周{(kun)度(mo)资(xia)(xia)产运行状态、资(xia)(xia)产结(man)(qiao)(qiao)(hong)资(xia)(xia)产有效(zhuan)等斚w(fei)(ju)务指标,(ren)l(zi)合(hong)映(mei)业(gu)所(ti)用l(zi)济资源(fei)利用效率、资(xia)(xia)产管(nou)水(an)q与资(qiao)(qiao)(fei)安全性?/FONT>
Q(lian)Q企(juan)债(hong)风险(rou)析(juan)评(rou)主(fu)要(xing)过(beng)(lian)(hong)负担水^、资产负(zhai)(lian)结构、或(lian)负(zhai)(lian)情c现金偿(xin)(lian)(hong)(shi)(shi)力等斚w的胦(chu)务指标,l(zi)合反映企业的债(hong)水^、(huo)(xin)(lian)(hong)(shi)(shi)力及光(juan)(cun)(lian)(hong)风险?/FONT>
Q(guo)Q企业经营增(xiang)分(ke)析(yun)(xuan)判主要通过销售增(xiang)ѝ(ku)(ci)本积累、效益变化(chou)及技术投入等斚w的胦务指标,l合反映企业的经营增(xiang)水q_(chong)发展(yang)劲?/FONT>
W九?/FONT> (lu)务l效(yue)(zheng)评h指标(zhu)据各项指标的(fan)(tong)能作用划分ؓ(nuo)本(long)指标和修正指标?/FONT>
(mo)(mo)Q一(cun)Q基(huang)(lian)指标反映企业(qing)(cun)定期间胦务W效的主要斚wQ(han)ƈ得出(pi)企(heng)财务l效定量评h的基(huang)(lian)结果(pan)?/FONT>
Q二Q修(shu)指(luo)(pian)(luo)Ҏ财务(gai)指(pian)的差(liao)性和(nin)互(ling)性,对基(lian)指(luo)(yun)(qing)评h(huan)l(zi)果(huan)进(yu)一(shu)的(qing)补充和矫(shu)?/FONT>
W十?/FONT> (geng)理(zhe)l(zi)效定性评h指(jiong)(mei)业(gu)(lu)务l(zi)效定(zheng)()(xuan)(qiao)h(fei)(fan)(fan)上,通过采(jiong)专家(xuan)议(fei)方(nan)式,(fen)企业一(cun)定期间的l(zi)营(lun)(geng)理(zhe)(pin)^q行定性分析与l(zi)合(xuan)(fan)(fan)(mo)?/FONT>
W十一?/FONT> (geng)理(zhe)l效(han)(yue)性评h(feng)标包括企(jie)业发(fa)(ba)(ba)战略的(yun)立(xiu)与执(qiao)行、(quan)营决{、(huo)(fa)(ba)(ba)创新(ban)风险控(dai)(rou)、(huo)(yun)(geng)理(zhe)(mo)h力(du)(xia)源、行业媄(yu)(zhan)(quan)会A献等斚w(mo)?/FONT>
W十二条 企(heng)财务l效(han)定量评h(huan)指(pian)(pian)(tang)(tang)和(chu)理W效定性评(shen)h标(pian)(pian)(xi)企(jie)(juan)(yang)合W效评(shen)h标体pR(xiao)指(pian)(pian)(tang)(tang)(fei)权重(bo)依(se)评h(huan)指(pian)(pian)(tang)(tang)(fei)重要(gui)和各指标的(liao)导功能Q通过参(yao)咨询(juan)家意见和(chu)l必要(gui)试进(yu)(chen)(chu)定?/FONT>
W三?/STRONG> 评h标准与评h?/STRONG>
W十三条 企业l(jian)l效(han)(xuan)(qiao)h标(jiong)分ؓ(lu)务(gai)l效(han)定量(xuan)(qiao)h标(jiong)和管理(pang)W(suo)(guo)(hao)评h(feng)准?/FONT>
W十四条 财务l效定量()评(qiao)h(huan)(luo)准(ai)(chen)括(hu)国(jie)行业(luo)准(ai)和(han)际(zi)业标准?/FONT>
(mo)(mo)Q(ben)(lian)(cun)Q(ben)国(cong)(cong)行业标(tang)准根(di)(rong)国(cong)(cong)(ling)业年(gou)(qian)胦务和l营(geng)理l计数据Q(ben)运用数(nou)统(bai)计方(ping)(luo)(ren)分年(gou)(qian)、分行业(mo)分规模l一(cun)(xian)算q(duo)(ning)(kou)?/FONT>
(mo)(mo)(mo)(mo)Q二Q国际行(juan)标(fu)根(di)(rong)(rong)居(ming)于(zhi)(juan)国际领(wei)地位的(chan)型(yi)企(heng)相关财务指标实际|(xi)(zui)(qi)(di)(rong)(rong)同cd(yi)企(heng)l(zi)相(wei)(chong)(e)指(luo)的(wei)进|在剔除会(cong)核差异后(man)l(zi)一(xian)算q(duo)布?/FONT>
W十五条 财务l(zi)效定量评h(huan)标(jiong)的行业(ya)(ya)c(ling),按(ling)(qie)家l(zi)一颁布(kan)的(fan)民经(tong)行业(ya)(ya)c(ling)L准结合企(jie)业(ya)(ya)际情()况进行(han)分?/FONT>
W十六条 财务l效定量评(qiao)h标(jiong)(jiong)按照(juan)同行业、不同规模及(qiang)指(pian)(tang)cdQ(han)别测出优秀(lian){(jian)良好倹{(jian)^均(jiong)(jiong){(jian)较(ji)低值和较差(fan)(lian)g(pai)(juan)档(rao)?/FONT>
W十七条 大型企业(ban)团在采(hong)国(qiu)内(qi)(tang)准(wu)(chen)评L(yang)时Q(ben)应(pai)当()(man)采用国(qiu)际(qi)(tang)准(wu)(chen)评P开展国(qiu)际先q水q(chong)Ҏ(tang)zd(mo)?/FONT>
W十八条 (geng)理l(zi)效(yue)(yue)性评(shen)(xi)h准根据评(shen)(xi)(feng)(yue)(yue),l(zi)合(hao)企(heng)l(zi)营(geng)理的实(lin)际水q_(xia)(bang)监(geng)要求()l(zi)(cuan)制定和(han)(fa)布,q划分ؓ优、良、(heng)、(heng)(geng)、差(bang)个档次。管理W效定(hao)评(shen)(xi)h准不(zhen)q行行(wu)划(qi)Q(wu)提供(zong)l(zi)评(shen)(cong)专(yue)(yue)参(yi)考?/FONT>
W十九条 企(heng)(heng)财务l效(yue)量评(qiao)h(lian)关财务(juan)标(yue)(wei)值应当以(hu)l审计的企(heng)(heng)财务会计报告(juan)Z据,q按照规(yue)对会计(lu)策(chen)异、(heng)(heng)(juan)ƈ购重l等(yue)观因素q(du)合(bao)剔除Q以(hu)保(hui)(yu)评(qiao)hl果的可比性?/FONT>
W二十条 财务l效定量评h计分(ke)以企(juan)(yun)h标实际(yi)对照企(juan)所处行(juan)、规模标(fu),q用规(fan)(lei)(fei)计分(ji)型进行定(lei)量测?/FONT>
(geng)理l效定性评(xi)(rou)由专(qin)l(juan)据评(xi)h间(cui)业管理W效相(shi)兛_素的实际(luo)况(zhou)Q(ben)参考管理W效定性评(xi)h(tang)准()定(rou)倹{?/FONT>
W二十一?/FONT> 对企(jie)业Q期胦(e)W效(guo)量评(shen)(shen)仯(rou)(rou)应当(pu)(yun)据经(zhi)任胦(e)审计结果(jie)q(ma)用(yang)(yang)(fan)(gou)(gou)度评(shen)(shen)h(tang)(fu)对L(yu)(yang)(yang)(fan)(gou)(gou)度的财务l(zi)效(han)q(ma)行(rou)(rou)别评hQƈ(gou)q(ma)用术q_(chong)(pi)法计出企业L(yu)财务l(zi)效(han)定量评h(rou)(rou)(ji)?/FONT>
W四?/STRONG> 评h工作l织
W二十二?/FONT> 企业l(zi)合l(zi)效(xuan)h工作(juan)照(huo)(mie)一Ҏ(chen)、统一标准、分(ke)cd施”的原则l(zi)织实施(dan)?/FONT>
Q(ben)一Q(ben)Q期W效评价工作,(tuan)企业经(xian)责d计工作的重要l成部分Q(ben)(wu)据国(qiu)资(fan)l济责Q审计工作E序(xia)要(cha)组(li)l实施?/FONT>
(mo)(mo)Q二Q(sui)(gou)(gou)(qian)W(hua)效评价(feng)(fa)作,是国资(fan)(fan)开展企业年(gou)(gou)(qian)胦(e)监(hui)督工(fa)作(mie)重要内容Q依据国资(fan)(fan)q(qian)度(lu)务决(chong)工作(hu)E序(shi)和胦(e)监(hui)督工(fa)作要(cha)组(li)l实施?/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(cun)Q(sui)(bu)定企(juan)综合W效评价制(bu)(qian)与政策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;
(mo)(mo)Q(lian)(zhu)Q制定和(nin)公布企业l合l效(xuan)h标准Q?/FONT>
Q(ben)(ben)四Q(ben)(ben)(ling)l(zi)(jiong)施(jie)(juan)Q期和q度(hai)l(zi)合l(zi)效(xuan)(qiao)h(huan)工作Q(ben)(ben)通报(xuan)(qiao)h(huan)l(zi)果Q(ben)(ben)?/FONT>
Q五Q对(mei)(heng)内部l效(han)评h(chen)作q行指导和监督?/FONT>
W二十四?/FONT> L(hui)l效(han)评h(huan)(chen)作可以Ҏ(gui)(kan)企业l济责Q审计(chen)作需要,(chan)请C会(juan)介(zhou)(lian)(lian)(hong)(ti)(gan)配合开展。受(jia)配合的C会(juan)介(zhou)(lian)(lian)(hong)在企(juan)综合W效评价工作(chu)(jia)(kua)以下(xiao)(chan)()Q?/FONT>
Q一Q受(dan)(jia)开(ba)(meng)Q(huan)(lian)各q(cun)财务基础审计(chen)作(hu)Q?/FONT>
Q二Q协助审(luo)调(ze)整Q期各q(cun)评(qiao)h基础数据Q?/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(lian)Q(sui)助实施管(nou)W(suo)(guo)性评(shen)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一Q对企业财务l(zi)效(yue)量评(qiao)hl(zi)果(hong)表专家(yi)见Q?/FONT>
Q二Q对企业理l效实际状况q行分析和判断;
Q三Q对(mei)(heng)(gu)理l效状况q(du)评议Qƈ发表(xia)询意见Q?/FONT>
Q四Q确定企业管理W效定性评h标分倹{?/FONT>
W二十六?/FONT> 企业在综(huan)合W效(yu)(xi)工作中承(kua)(xi)下职()Q?/FONT>
Q(ben)一Q(ben)提()(zhu)(lei)兛_度胦(e)决报表和审计报告Q(ben)?/FONT>
Q二Q提供管理W效定性评h需的有兌料;
Q三(zhu)Q组(li)l开展子(mei)业的综合W效(yu)价工作?/FONT>
W五?/FONT> 评hl果与评h?/STRONG>
W二十七?/FONT> (xuan)(qiao)hl果是指Ҏl合l效(xuan)(qiao)h分数(hong)分析得出的(xuan)(qiao)hl论?/FONT>
W二十八?/FONT> l(zi)合(hao)l(zi)效评h(rou)数用百(lu)(rou)制(bu)(chen)示Q(ben)ƈ(rou)ؓ(mei)、(ci)(tan)(mo)(heng)(heng)(mo)(heng)(heng)(geng)(mo)差(bang)个{(mo)?/FONT>
W二十九?/FONT> (mei)(heng)(gu)l(zi)(zi)合l(zi)(zi)效评h(qian)当q(ma)行q度之间l(zi)(zi)效(hong)化的比较分析,客观评h(mei)(heng)(gu)l(zi)(zi)营成果(yong)与管理水(an)q的提(huang)E度?/FONT>
Q(ben)(lian)(cun)Q(ben)Q期W(hua)效评(xi)用Q期最(yang)年度评(xi)L(man)与上一(cun)(xi)L最(yang)年度评(xi)L(man)进行对比?/FONT>
Q二Q年度W(hua)效评仯用当q评L果与上年(xuan)hl(dun)q行Ҏ?/FONT>
W三十条 (xi)Ll效(xuan)(xuan)(qiao)hl果(yong)(tuan)经责(xi)d计工作(chu)(xuan)(xuan)(qiao)企(heng)(gu)(gu)(lu)(lu)(xi)Z(hong)(hong)Q(huan)期(bao)行()(lu)(lu)情()况和认定(xi)Ll济(lu)(lu)Q(huan)的重(dun)(xia)(heng)据,q(duo)ؓ企(heng)(gu)(gu)(lu)(lu)(xi)Z(hong)(hong)Q(huan)期(xi)核工作提(yun)(hong)考?/FONT>
W三十一?/FONT> q度l(zi)效评hl(zi)果(yong)是开(fou)展(die)务监督工作的(yue)要依据(kan)Q(ben)ƈZ业负责hq度考核(chen)作提供(zong)参考?/FONT>
W三十二?/FONT> 企业l(zi)(jian)(hao)l(zi)效(han)评(qiao)h报告(tuan)根据评L(feng)果编制、反(tuan)被评(qiao)h企业l(zi)效(han)状况(fei)(juan)Ӟ由(bian)告正文和附(qiao)g构(juan)?/FONT>
Q一Q企业综合W(suo)评(xi)(xi)h告正文(jiong)当说明评(xi)(xi)依据、(ci)(ci)(xi)(xi)(beng)E、(ci)(ci)(xi)(xi)L(bai)果,(xi)(xi)及需要(ci)(ci)明的(qing)重(ao)(bang)项?/FONT>
Q二Q企业(yang)(huan)合(bao)(bao)W效评(shen)h(duan)附件(duo)括经营W效(guo)(man)报(duan)、评(shen)仯(feng)(rou)表、问(lai)卯(feng)查结(man)分(man)、专(pi)家(duo)询意(sheng)见(quan)Q(han)(han)中:l(xi)l效(rou)析报告(ce)(qian)当对企业(yang)营W效(bao)(bao)c(huo)(yu)(ao)(shang)(ba)(huo)(jiang)(she)的(xiang)题{进行(han)(han)(man)(su)诊断(he)Q(han)(han)ƈ(gou)提(su)(sui)关理(zhe)?/FONT>
W三十三?/FONT> 对企业(yang)(yang)W效评hC和(hong)映的(dan)(chui),(ren)应(you)(hong)时(hong)馈企(heng)(heng)Qƈ要求(die)企(heng)(heng)予以(hu)x?/FONT>
Q(ben)一Q(ben)对于(tong)Q期(xi)W(suo)评价反映的(qing)问题Q(ben)(han)当在()(juan)达企业(gu)的经(zhi)d计处理意见书(juan)明(mei)(yun)指出,(ren)q要求企(juan)(qing)以关注和(suo)改?/FONT>
Q(ben)(ben)二Q(ben)(ben)对于年(gou)度W(suo)评(xi)L(man)反映的(qing)问题Q(ben)(ben)(han)当在q度财务(cong)算批复中明指出,(ren)q要(cha)企业予(xi)关注和(suo)改?/FONT>
W六?/STRONG> 工作责Q
W三十四?/FONT> (mei)(heng)(gu)应当(suo)供真实、全(wei)的l(zi)效(han)评h(nuo)础数(ban)(kan)资料Q企业(qing)(xia)负(lu)h、(gui)M(xi)(cong)(cong)师或主胦务会(xi)(cong)(cong)工作(mie)(lu)责人应当对(suo)供的年度胦务会(xi)(cong)(cong)报表和相关评h(nuo)础资料的真(yu)实性负(lu)?/FONT>
W三十五?/FONT> (hong)(hong)(he)开(ba)企(jie)(juan)综合W效评价业(gu)务的机构(hong)(hong)(mian)()(sui)关工作人员应严格执行企(jie)(juan)综合W效评价工(fa)(huan)(huan)(mie)(nao)(nao)(fan)Q(ben)规范技术操(chen)(huan)(huan),保(xuan)h(huan)q(yun)(deng)立、客(nao)(nao)、公(shu),(xuan)h(huan)l(zi)论(kun)当Q(ben)(han)ƈ(gou)(juan)守(lve)(mei)(heng)(gu)的(fan)(zhe)(juan)秘密。对(hong)(hong)与(kun)假(ta)、违(hong)(hong)程序和工作(nao)(nao)(fan)Q(ben)(han)(nie)评L(bai)(cong)失实以(hong)(hong)(cong)露企(jie)(juan)商(zhe)(juan)秘密的Q(ben)(han)(qiu)资(fan)(ru)再委托其()承担(mei)(heng)(gu)l(zi)合l(zi)效(xuan)h(huan)(juan)务Q(ben)(han)ƈ(gou)(ji)(wei)x()况通报(gou)(wei)行(juan)主机(wei)I(wu)l(zi)予(kui)(sui)应处罚?/FONT>
W三十六?/FONT> 国(jie)委的(qing)相关(gua)(chen)(chen)作人员l(zi)(tong)(liao)展企业(yang)(yang)(bao)W(suo)评价工(huan)(weng)(pai)当(dun)(jie)(yue)、(ci)范程序、加(ji)(liao)指对{(xiao)于在l(zi)(jian)l(zi)效评hq程中不(jie)或者徇U(ci)(xing)(liao),(kun)成重大(chen)(chen)作q失的,l(zi)予U律处(fan)?/FONT>
W三十七?/FONT> 所(chan)请的评(shen)(cong)专(yue)应当认真(cuan)(nao)和分析(jian)企(heng)的(tong)(nou)(pang)W效状况,(yue)观(wei)正地(ban)行评(shen)(cong)打(fan)分,q提出合(nou)(pang)咨询意见(mo)对(bang)在理l效(xuan)hq程(juan)不(cong)真(mo)(heng)(wei)正Q(ben)出(dui)(ban)(shen)(cong)结果或(yao)咨(xuan)意(nao)(heng)W合企(heng)(yue)(wei)情况Q(ben)对(xuan)h工作(hu)造成(juan)(ao)影(bian)的,国资委将(juan)(ao)l箋(chan)请(wei)(duo)ؓ(xuan)议(juan)家(mo)?/FONT>
W七?/STRONG> ?/FONT> ?/FONT>
W三十八?/FONT> (luo)Ҏ本办法(li)(yue)(yang)《中央企(juan)(yang)合W效评价(feng)(kou)细(rou)》和评(qiao)h(luo)(jiong)另行公布?/FONT>
W三十九?/FONT> (mei)业开展内部综合W效评价工(fa)(huan),(ren)可依(yun)据本(long)办法制定具(feng)(hong)的工(fa)(huan)规范?/FONT>
W四十条 (yang)地(ban)区国(lian)资(xia)产监督管理机构开(ba)综(huan)(yang)W效评价工作,(hong)参照本办法(jia)行?/FONT>
W四十一?/FONT> 本办法自2006q?/FONT>5?/FONT>7日v施行?/P> |