文章來(lai)源：綜(zong)合(he)監督局 發布(bu)時(shi)間：2020-11-14
為深入貫徹(che)習近平新(xin)時(shi)代中(zhong)國特色社會主義思想(xiang)和黨(dang)的(de)十九大精(jing)神，認真落實(shi)黨(dang)中(zhong)央、國務(wu)院關于(yu)防范化解重大風險和推動高質(zhi)量發(fa)展的(de)決策部(bu)署，完善(shan)中(zhong)央企(qi)業風險防控(kong)機制，全面提升(sheng)中(zhong)央企(qi)業內(nei)部(bu)控(kong)制（以下簡稱內(nei)控(kong)）體系(xi)有(you)效(xiao)性，國務(wu)院國資(zi)委近日印發(fa)《關于(yu)加(jia)強中(zhong)央企(qi)業內(nei)部(bu)控(kong)制體系(xi)建設與監督工作的(de)實(shi)施(shi)意(yi)見(jian)》（國資(zi)發(fa)監督規(gui)〔2019〕101號，以下簡稱《實(shi)施(shi)意(yi)見(jian)》）。
《實施(shi)意見》對中央(yang)企業內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)建設(she)與(yu)監(jian)督(du)工(gong)作(zuo)(zuo)提出(chu)規(gui)范(fan)性(xing)要(yao)求，突(tu)出(chu)以(yi)下(xia)工(gong)作(zuo)(zuo)重(zhong)點：一是(shi)建立健(jian)全(quan)內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)。從優(you)化內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)、強(qiang)(qiang)(qiang)化集團管(guan)(guan)控(kong)(kong)(kong)、完(wan)善管(guan)(guan)理制度、健(jian)全(quan)監(jian)督(du)評價(jia)(jia)體(ti)系(xi)(xi)等方面(mian)，建立健(jian)全(quan)以(yi)風險管(guan)(guan)理為導(dao)向、合(he)規(gui)管(guan)(guan)理監(jian)督(du)為重(zhong)點，嚴格、規(gui)范(fan)、全(quan)面(mian)、有(you)(you)效(xiao)的(de)內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)，實現(xian)“強(qiang)(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)、防風險、促(cu)合(he)規(gui)”的(de)管(guan)(guan)控(kong)(kong)(kong)目標。二是(shi)加(jia)(jia)強(qiang)(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)有(you)(you)效(xiao)執行。聚焦關鍵業務、改革重(zhong)點領域、國有(you)(you)資本運(yun)營重(zhong)要(yao)環節以(yi)及境外(wai)國有(you)(you)資產(chan)監(jian)管(guan)(guan)，加(jia)(jia)強(qiang)(qiang)(qiang)重(zhong)要(yao)崗位(wei)和(he)關鍵人員在授權、審批、執行、報告等方面(mian)的(de)權責管(guan)(guan)控(kong)(kong)(kong)，形成相(xiang)互(hu)銜接、相(xiang)互(hu)制衡、相(xiang)互(hu)監(jian)督(du)的(de)工(gong)作(zuo)(zuo)機制，切實提高重(zhong)大風險防控(kong)(kong)(kong)能力。三是(shi)強(qiang)(qiang)(qiang)化內(nei)(nei)(nei)控(kong)(kong)(kong)信(xin)息化剛性(xing)約束。將信(xin)息化建設(she)作(zuo)(zuo)為加(jia)(jia)強(qiang)(qiang)(qiang)內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)剛性(xing)約束的(de)重(zhong)要(yao)手段(duan)，推(tui)動(dong)內(nei)(nei)(nei)控(kong)(kong)(kong)措施(shi)嵌入業務信(xin)息系(xi)(xi)統(tong)，推(tui)進(jin)信(xin)息系(xi)(xi)統(tong)間的(de)集成共享，實現(xian)經營管(guan)(guan)理決策和(he)執行活(huo)動(dong)可(ke)(ke)控(kong)(kong)(kong)制、可(ke)(ke)追溯、可(ke)(ke)檢查，有(you)(you)效(xiao)減少(shao)人為違規(gui)操(cao)縱因素(su)。四是(shi)突(tu)出(chu)“強(qiang)(qiang)(qiang)監(jian)管(guan)(guan)、嚴問責”。以(yi)監(jian)督(du)問責為重(zhong)要(yao)抓(zhua)手，通過加(jia)(jia)強(qiang)(qiang)(qiang)出(chu)資人和(he)企業監(jian)督(du)評價(jia)(jia)力度，強(qiang)(qiang)(qiang)化整改落實和(he)責任追究工(gong)作(zuo)(zuo)，形成“以(yi)查促(cu)改”、“以(yi)改促(cu)建”的(de)動(dong)態優(you)化機制，促(cu)進(jin)中央(yang)企業不斷(duan)完(wan)善內(nei)(nei)(nei)控(kong)(kong)(kong)體(ti)系(xi)(xi)。
《實(shi)施意見》要求(qiu)中(zhong)央企(qi)業充分發揮內(nei)控體(ti)系對企(qi)業強基(ji)固(gu)本作用，夯(hang)實(shi)管(guan)理基(ji)礎(chu)，加快建設具有全(quan)球競爭力的世界(jie)一流(liu)企(qi)業。《實(shi)施意見》同時抄送各省、自(zi)治區、直轄(xia)市及(ji)計劃單列市和新疆生(sheng)產建設兵團國資委。