文章來源(yuan)：綜(zong)合監督局 發布(bu)時間：2020-11-14
為深入貫徹習近平新時代中(zhong)(zhong)國(guo)特(te)色社會主義思想和(he)黨的十(shi)九大精神，認真落實(shi)黨中(zhong)(zhong)央、國(guo)務院關(guan)于防范化解重大風險和(he)推動高質量發展的決策(ce)部署，完善中(zhong)(zhong)央企業(ye)風險防控機制，全面提升中(zhong)(zhong)央企業(ye)內部控制（以(yi)下(xia)簡稱內控）體(ti)系有效(xiao)性(xing)，國(guo)務院國(guo)資委近日印發《關(guan)于加(jia)強中(zhong)(zhong)央企業(ye)內部控制體(ti)系建設(she)與監督(du)工作(zuo)的實(shi)施意見》（國(guo)資發監督(du)規〔2019〕101號(hao)，以(yi)下(xia)簡稱《實(shi)施意見》）。
《實施(shi)意(yi)見(jian)》對(dui)中(zhong)(zhong)央企業(ye)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)建設與監督(du)(du)工(gong)作(zuo)提出規范(fan)性(xing)(xing)(xing)要(yao)(yao)求(qiu)，突出以下工(gong)作(zuo)重(zhong)(zhong)點(dian)(dian)：一是(shi)(shi)建立健全(quan)(quan)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)。從優化(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)、強(qiang)化(hua)集團管(guan)(guan)(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)(kong)、完(wan)(wan)善管(guan)(guan)(guan)(guan)(guan)理(li)(li)制(zhi)(zhi)(zhi)度、健全(quan)(quan)監督(du)(du)評(ping)價體(ti)(ti)(ti)系(xi)(xi)等方面，建立健全(quan)(quan)以風險(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)為(wei)導(dao)向(xiang)、合規管(guan)(guan)(guan)(guan)(guan)理(li)(li)監督(du)(du)為(wei)重(zhong)(zhong)點(dian)(dian)，嚴(yan)格、規范(fan)、全(quan)(quan)面、有(you)(you)效的內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)，實現(xian)“強(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)、防風險(xian)(xian)、促(cu)合規”的管(guan)(guan)(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)(kong)目標。二是(shi)(shi)加(jia)強(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)有(you)(you)效執行(xing)。聚(ju)焦(jiao)關鍵業(ye)務(wu)、改(gai)(gai)革(ge)重(zhong)(zhong)點(dian)(dian)領域、國有(you)(you)資(zi)本運營重(zhong)(zhong)要(yao)(yao)環節以及境外國有(you)(you)資(zi)產監管(guan)(guan)(guan)(guan)(guan)，加(jia)強(qiang)重(zhong)(zhong)要(yao)(yao)崗(gang)位和關鍵人員(yuan)在授權、審批、執行(xing)、報告等方面的權責管(guan)(guan)(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)(kong)，形成相互銜接(jie)、相互制(zhi)(zhi)(zhi)衡、相互監督(du)(du)的工(gong)作(zuo)機制(zhi)(zhi)(zhi)，切實提高重(zhong)(zhong)大風險(xian)(xian)防控(kong)(kong)(kong)(kong)(kong)(kong)能(neng)力(li)。三是(shi)(shi)強(qiang)化(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)信(xin)息(xi)化(hua)剛(gang)性(xing)(xing)(xing)約(yue)束。將信(xin)息(xi)化(hua)建設作(zuo)為(wei)加(jia)強(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)剛(gang)性(xing)(xing)(xing)約(yue)束的重(zhong)(zhong)要(yao)(yao)手段，推動(dong)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)措(cuo)施(shi)嵌入業(ye)務(wu)信(xin)息(xi)系(xi)(xi)統，推進信(xin)息(xi)系(xi)(xi)統間的集成共享，實現(xian)經(jing)營管(guan)(guan)(guan)(guan)(guan)理(li)(li)決(jue)策和執行(xing)活動(dong)可(ke)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)、可(ke)追溯(su)、可(ke)檢查，有(you)(you)效減(jian)少人為(wei)違規操縱因素。四是(shi)(shi)突出“強(qiang)監管(guan)(guan)(guan)(guan)(guan)、嚴(yan)問(wen)責”。以監督(du)(du)問(wen)責為(wei)重(zhong)(zhong)要(yao)(yao)抓手，通過加(jia)強(qiang)出資(zi)人和企業(ye)監督(du)(du)評(ping)價力(li)度，強(qiang)化(hua)整改(gai)(gai)落實和責任追究工(gong)作(zuo)，形成“以查促(cu)改(gai)(gai)”、“以改(gai)(gai)促(cu)建”的動(dong)態優化(hua)機制(zhi)(zhi)(zhi)，促(cu)進中(zhong)(zhong)央企業(ye)不斷完(wan)(wan)善內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)(xi)。
《實施意(yi)見》要求中(zhong)央企(qi)業充分發揮內控體(ti)系對企(qi)業強(qiang)基(ji)固本作用，夯實管理基(ji)礎(chu)，加快建設具有全球競爭(zheng)力的世界一流企(qi)業。《實施意(yi)見》同時抄(chao)送(song)各省、自(zi)治區、直(zhi)轄市及(ji)計劃單列市和(he)新疆生產建設兵團(tuan)國資(zi)委。