文章來(lai)源：中國政府網 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)(guo)(guo)(guo)(guo)企(qi)業國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)是(shi)全(quan)體人(ren)民(min)的(de)共(gong)同(tong)財富，保障國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)安全(quan)、防止(zhi)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)流(liu)失，是(shi)全(quan)面建成小(xiao)康社會、實現(xian)全(quan)體人(ren)民(min)共(gong)同(tong)富裕的(de)必(bi)然(ran)要求。改革(ge)開(kai)放以來，我國(guo)(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)經(jing)(jing)濟不斷發展(zhan)壯大(da)，國(guo)(guo)(guo)(guo)(guo)(guo)有(you)企(qi)業市(shi)場活力普遍增強、效(xiao)率顯著提高，企(qi)業國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)監(jian)管工(gong)作取得積極進展(zhan)和(he)明顯成效(xiao)。但與(yu)此(ci)同(tong)時，一(yi)些(xie)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)企(qi)業逐漸(jian)暴露出管理不規范、內部(bu)人(ren)控制(zhi)嚴重、企(qi)業領導人(ren)員權力缺乏制(zhi)約、腐敗案件多(duo)有(you)發生(sheng)等問(wen)題(ti)，企(qi)業國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)監(jian)督(du)(du)工(gong)作中(zhong)多(duo)頭監(jian)督(du)(du)、重復監(jian)督(du)(du)和(he)監(jian)督(du)(du)不到位的(de)現(xian)象也日益突出。為貫徹落實中(zhong)央關(guan)于深(shen)化國(guo)(guo)(guo)(guo)(guo)(guo)有(you)企(qi)業改革(ge)的(de)有(you)關(guan)部(bu)署，切實加強和(he)改進企(qi)業國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)監(jian)督(du)(du)、防止(zhi)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)流(liu)失，經(jing)(jing)國(guo)(guo)(guo)(guo)(guo)(guo)務(wu)院同(tong)意，現(xian)提出以下意見。
一、總體要求
（一）指導思想(xiang)。認真貫徹落實黨的十八大和十八屆(jie)二中(zhong)(zhong)(zhong)、三中(zhong)(zhong)(zhong)、四中(zhong)(zhong)(zhong)、五(wu)中(zhong)(zhong)(zhong)全會(hui)精神，按照黨中(zhong)(zhong)(zhong)央、國務院有關決策部(bu)署，以(yi)國有資產保值(zhi)增值(zhi)、防止(zhi)流失(shi)為目標，堅(jian)持(chi)問題導向，立足體(ti)(ti)制(zhi)機制(zhi)制(zhi)度創新(xin)，加強和改進黨對國有企業的領導，切實強化國有企業內部(bu)監督(du)、出(chu)資人監督(du)和審計、紀(ji)檢監察、巡視監督(du)以(yi)及(ji)社(she)會(hui)監督(du)，嚴格責任追究，加快(kuai)形成(cheng)全面覆蓋(gai)、分工明確、協同配合、制(zhi)約有力(li)的國有資產監督(du)體(ti)(ti)系，充分體(ti)(ti)現(xian)監督(du)的嚴肅性(xing)、權威性(xing)、時效性(xing)，促進國有企業持(chi)續健(jian)康發展。
（二）基本原則。
堅持全(quan)面(mian)覆(fu)蓋，突出重點(dian)。實(shi)現企業國有資(zi)產(chan)監(jian)督(du)全(quan)覆(fu)蓋，加(jia)強對國有企業權力集(ji)中、資(zi)金(jin)密(mi)集(ji)、資(zi)源富集(ji)、資(zi)產(chan)聚集(ji)等重點(dian)部門、重點(dian)崗位和重點(dian)決策環節的監(jian)督(du)，切實(shi)維護國有資(zi)產(chan)安全(quan)。
堅持權(quan)責分(fen)明，協同(tong)聯(lian)合。清晰界定(ding)各類監(jian)(jian)督(du)(du)主(zhu)體的(de)監(jian)(jian)督(du)(du)職責，有效(xiao)整合監(jian)(jian)督(du)(du)資源，增強監(jian)(jian)督(du)(du)工(gong)作合力，形成內外(wai)銜(xian)接、上下貫通的(de)國(guo)有資產監(jian)(jian)督(du)(du)格局。
堅持放管結合，提高效率。正(zheng)確處理(li)好依(yi)法(fa)加強監(jian)督(du)和增強企業活力的關(guan)系，改進監(jian)督(du)方(fang)式，創新(xin)監(jian)督(du)方(fang)法(fa)，尊(zun)重和維護企業經營自主權，增強監(jian)督(du)的針對性和有效性。
堅(jian)持完(wan)善制度(du)(du)，嚴肅問責。建立健(jian)全企業國(guo)有(you)資產(chan)監督法(fa)律法(fa)規體系，依法(fa)依規開展監督工作(zuo)，完(wan)善責任追究(jiu)制度(du)(du)，對違法(fa)違規造成國(guo)有(you)資產(chan)損失以及監督工作(zuo)中失職瀆職的責任主(zhu)體，嚴格追究(jiu)責任。
二、著力強(qiang)化(hua)企業內(nei)部監督
（三）完善企業(ye)(ye)內(nei)(nei)部監(jian)(jian)督(du)(du)機制。企業(ye)(ye)集(ji)團應當(dang)建立涵蓋各(ge)治理主體(ti)及審計、紀(ji)檢監(jian)(jian)察、巡視、法(fa)律、財(cai)務等部門的(de)(de)(de)監(jian)(jian)督(du)(du)工作體(ti)系，強(qiang)化(hua)對子企業(ye)(ye)的(de)(de)(de)縱向監(jian)(jian)督(du)(du)和(he)各(ge)業(ye)(ye)務板塊的(de)(de)(de)專業(ye)(ye)監(jian)(jian)督(du)(du)。健全涉及財(cai)務、采購(gou)、營(ying)銷、投(tou)資(zi)等方面的(de)(de)(de)內(nei)(nei)部監(jian)(jian)督(du)(du)制度和(he)內(nei)(nei)控機制，進一步發揮(hui)總會(hui)計師、總法(fa)律顧問作用，加強(qiang)對企業(ye)(ye)重(zhong)大決(jue)策和(he)重(zhong)要經營(ying)活動的(de)(de)(de)財(cai)務、法(fa)律審核把關。加強(qiang)企業(ye)(ye)內(nei)(nei)部監(jian)(jian)督(du)(du)工作的(de)(de)(de)聯動配合，提升信息(xi)化(hua)水平，強(qiang)化(hua)流程管(guan)控的(de)(de)(de)剛性約束，確保內(nei)(nei)部監(jian)(jian)督(du)(du)及時、有效。
（四）強(qiang)(qiang)化董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)規(gui)范運作(zuo)和(he)(he)對(dui)經理層的(de)監(jian)督(du)。深入(ru)推進(jin)外部董(dong)(dong)(dong)(dong)事(shi)占多數的(de)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)建設，加強(qiang)(qiang)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)內(nei)部的(de)制衡約束，依法(fa)規(gui)范董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)決(jue)策(ce)程序和(he)(he)董(dong)(dong)(dong)(dong)事(shi)長履(lv)職行為，落(luo)實董(dong)(dong)(dong)(dong)事(shi)對(dui)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)決(jue)議承擔的(de)法(fa)定責(ze)任。切實加強(qiang)(qiang)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)對(dui)經理層落(luo)實董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)決(jue)議情況的(de)監(jian)督(du)。設置由外部董(dong)(dong)(dong)(dong)事(shi)組成的(de)審計委(wei)員會(hui)(hui)(hui)，建立(li)審計部門向董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)負責(ze)的(de)工(gong)作(zuo)機制，董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)依法(fa)審議批準企業年度審計計劃和(he)(he)重要審計報告，增強(qiang)(qiang)董(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)運用內(nei)部審計規(gui)范運營、管控風險的(de)能力。
（五）加(jia)強(qiang)企(qi)業內設(she)監(jian)(jian)(jian)事(shi)會建(jian)設(she)。建(jian)立監(jian)(jian)(jian)事(shi)會主(zhu)席(xi)由上級母公司依(yi)法(fa)提(ti)名、委派(pai)制度，提(ti)高專(zhuan)職監(jian)(jian)(jian)事(shi)比例(li)，增強(qiang)監(jian)(jian)(jian)事(shi)會的獨立性和權威(wei)性。加(jia)大監(jian)(jian)(jian)事(shi)會對董(dong)事(shi)、高級管理人(ren)員履職行(xing)為(wei)(wei)的監(jian)(jian)(jian)督力(li)度，進一步落實(shi)監(jian)(jian)(jian)事(shi)會檢查公司財務(wu)、糾正董(dong)事(shi)及高級管理人(ren)員損害公司利(li)益行(xing)為(wei)(wei)等職權，保障監(jian)(jian)(jian)事(shi)會依(yi)法(fa)行(xing)權履職，強(qiang)化監(jian)(jian)(jian)事(shi)會及監(jian)(jian)(jian)事(shi)的監(jian)(jian)(jian)督責任(ren)。
（六）重(zhong)視企業(ye)職(zhi)工民(min)主(zhu)監督。健全以職(zhi)工代表(biao)大(da)會為基本形式的(de)企業(ye)民(min)主(zhu)管理(li)制度(du)，規范職(zhi)工董事、職(zhi)工監事的(de)產(chan)生程序，切實發揮其在參(can)與(yu)(yu)公司決(jue)策和治理(li)中的(de)作(zuo)用(yong)。大(da)力推進廠務公開，建立公開事項清(qing)單制度(du)，保(bao)障職(zhi)工知情(qing)權(quan)、參(can)與(yu)(yu)權(quan)和監督權(quan)。
（七(qi)）發揮企(qi)業(ye)(ye)黨(dang)組(zu)織(zhi)保(bao)證(zheng)監(jian)督作用。把加(jia)強黨(dang)的(de)領(ling)導和完善公司治理統一起來，落(luo)實(shi)黨(dang)組(zu)織(zhi)在企(qi)業(ye)(ye)黨(dang)風廉(lian)政建設和反腐(fu)敗(bai)工作中的(de)主體責任和紀(ji)檢(jian)機構的(de)監(jian)督責任，健全(quan)黨(dang)組(zu)織(zhi)參與重大(da)決策機制，強化黨(dang)組(zu)織(zhi)對企(qi)業(ye)(ye)領(ling)導人員(yuan)履(lv)職(zhi)行(xing)為的(de)監(jian)督，確(que)保(bao)企(qi)業(ye)(ye)決策部(bu)署及(ji)其執行(xing)過(guo)程符合黨(dang)和國(guo)家方針政策、法律法規(gui)。
三、切實加強(qiang)企業外部(bu)監督
（八(ba)）完善國(guo)有(you)(you)(you)資(zi)(zi)(zi)產監(jian)(jian)(jian)管(guan)機(ji)構(gou)(gou)監(jian)(jian)(jian)督。國(guo)有(you)(you)(you)資(zi)(zi)(zi)產監(jian)(jian)(jian)管(guan)機(ji)構(gou)(gou)要(yao)堅(jian)持出資(zi)(zi)(zi)人(ren)(ren)管(guan)理(li)和(he)(he)(he)監(jian)(jian)(jian)督的(de)(de)(de)有(you)(you)(you)機(ji)統一，進(jin)一步加(jia)強(qiang)出資(zi)(zi)(zi)人(ren)(ren)監(jian)(jian)(jian)督。健全國(guo)有(you)(you)(you)企業(ye)(ye)規(gui)劃投資(zi)(zi)(zi)、改制重(zhong)組、產權(quan)管(guan)理(li)、財(cai)務(wu)評(ping)價、業(ye)(ye)績考核、選(xuan)人(ren)(ren)用(yong)人(ren)(ren)、薪酬分(fen)配等規(gui)范(fan)國(guo)有(you)(you)(you)資(zi)(zi)(zi)本運(yun)作、防止流(liu)失的(de)(de)(de)制度。加(jia)大對(dui)國(guo)有(you)(you)(you)資(zi)(zi)(zi)產監(jian)(jian)(jian)管(guan)制度執(zhi)行情況(kuang)的(de)(de)(de)監(jian)(jian)(jian)督力度，定期(qi)開展對(dui)各業(ye)(ye)務(wu)領域(yu)制度執(zhi)行情況(kuang)的(de)(de)(de)檢查，針對(dui)不同時期(qi)的(de)(de)(de)重(zhong)點任務(wu)和(he)(he)(he)突(tu)出問(wen)題不定期(qi)開展專項抽查。國(guo)有(you)(you)(you)資(zi)(zi)(zi)產監(jian)(jian)(jian)管(guan)機(ji)構(gou)(gou)設(she)立(li)稽查辦(ban)公室，負(fu)責(ze)分(fen)類處(chu)置和(he)(he)(he)督辦(ban)監(jian)(jian)(jian)督工作中發(fa)現的(de)(de)(de)需要(yao)企業(ye)(ye)整改的(de)(de)(de)問(wen)題，組織開展國(guo)有(you)(you)(you)資(zi)(zi)(zi)產重(zhong)大損失調查，提出有(you)(you)(you)關責(ze)任追究的(de)(de)(de)意見建議(yi)。開展國(guo)有(you)(you)(you)資(zi)(zi)(zi)產監(jian)(jian)(jian)管(guan)機(ji)構(gou)(gou)向所(suo)出資(zi)(zi)(zi)企業(ye)(ye)依法(fa)委派總會(hui)計師試點工作，強(qiang)化出資(zi)(zi)(zi)人(ren)(ren)對(dui)企業(ye)(ye)重(zhong)大財(cai)務(wu)事項的(de)(de)(de)監(jian)(jian)(jian)督。加(jia)強(qiang)企業(ye)(ye)境(jing)外(wai)國(guo)有(you)(you)(you)資(zi)(zi)(zi)產監(jian)(jian)(jian)督，重(zhong)視在法(fa)人(ren)(ren)治理(li)結(jie)構(gou)(gou)中運(yun)用(yong)出資(zi)(zi)(zi)人(ren)(ren)監(jian)(jian)(jian)督手(shou)段，強(qiang)化對(dui)企業(ye)(ye)境(jing)外(wai)投資(zi)(zi)(zi)、運(yun)營(ying)和(he)(he)(he)產權(quan)狀(zhuang)況(kuang)的(de)(de)(de)監(jian)(jian)(jian)督，嚴格(ge)規(gui)范(fan)境(jing)外(wai)大額資(zi)(zi)(zi)金使(shi)用(yong)、集中采購(gou)和(he)(he)(he)傭(yong)金管(guan)理(li)，確保企業(ye)(ye)境(jing)外(wai)國(guo)有(you)(you)(you)資(zi)(zi)(zi)產安全可控、有(you)(you)(you)效運(yun)營(ying)。
（九(jiu)）加(jia)強(qiang)(qiang)和(he)改(gai)進外派監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)。對(dui)國有資(zi)產監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管機構所出(chu)(chu)資(zi)企(qi)業(ye)(ye)依(yi)法實行外派監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會制(zhi)度。外派監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會由政府派出(chu)(chu)，作為(wei)出(chu)(chu)資(zi)人(ren)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)的(de)專門力量(liang)，圍繞企(qi)業(ye)(ye)財(cai)務、重(zhong)大(da)(da)決策、運營過程(cheng)中(zhong)(zhong)涉及國有資(zi)產流失(shi)的(de)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)項和(he)關(guan)鍵環(huan)節、董(dong)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會和(he)經理層依(yi)法依(yi)規(gui)履職情況(kuang)等重(zhong)點(dian)，著力強(qiang)(qiang)化對(dui)企(qi)業(ye)(ye)的(de)當期(qi)和(he)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)中(zhong)(zhong)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)。進一(yi)(yi)(yi)步完善(shan)履職報(bao)告(gao)制(zhi)度，外派監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會要逐(zhu)戶向(xiang)政府報(bao)告(gao)年度監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)檢(jian)查(cha)情況(kuang)，對(dui)重(zhong)大(da)(da)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)項、重(zhong)要情況(kuang)、重(zhong)大(da)(da)風(feng)險(xian)和(he)違(wei)(wei)法違(wei)(wei)紀違(wei)(wei)規(gui)行為(wei)“一(yi)(yi)(yi)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)一(yi)(yi)(yi)報(bao)告(gao)”。按照(zhao)規(gui)定的(de)程(cheng)序和(he)內容(rong)，對(dui)監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)檢(jian)查(cha)情況(kuang)實行“一(yi)(yi)(yi)企(qi)一(yi)(yi)(yi)公開”，也(ye)可(ke)以按照(zhao)類別和(he)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)項公開。切實保障監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會主席依(yi)法行權履職，落(luo)實外派監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會的(de)糾正(zheng)建議權、罷免或者調整(zheng)建議權，監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會主席根據(ju)授權督(du)(du)促企(qi)業(ye)(ye)整(zheng)改(gai)落(luo)實有關(guan)問題或者約談企(qi)業(ye)(ye)領導(dao)人(ren)員。建立外派監(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)會可(ke)追溯(su)、可(ke)量(liang)化、可(ke)考(kao)核(he)、可(ke)問責的(de)履職記錄制(zhi)度，切實強(qiang)(qiang)化責任意識(shi)，健全責任倒(dao)查(cha)機制(zhi)。
（十）健全國(guo)有(you)企業(ye)(ye)(ye)(ye)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)監(jian)督(du)(du)體(ti)系。完善(shan)國(guo)有(you)企業(ye)(ye)(ye)(ye)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)制(zhi)度，進一步(bu)厘清政府部(bu)(bu)門公(gong)共(gong)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)、出資人(ren)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)和(he)企業(ye)(ye)(ye)(ye)內(nei)部(bu)(bu)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)之間的職責分工，實(shi)現(xian)企業(ye)(ye)(ye)(ye)國(guo)有(you)資產(chan)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)監(jian)督(du)(du)全覆(fu)蓋。加大(da)對國(guo)有(you)企業(ye)(ye)(ye)(ye)領導人(ren)員履行經濟責任情況的審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)力度，堅持離任必審(shen)(shen)(shen)，完善(shan)任中審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)，探索任期輪審(shen)(shen)(shen)，實(shi)現(xian)任期內(nei)至少審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)一次(ci)。探索建立國(guo)有(you)企業(ye)(ye)(ye)(ye)經常性審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)制(zhi)度，對國(guo)有(you)企業(ye)(ye)(ye)(ye)重大(da)財務異常、重大(da)資產(chan)損失及風險隱患、國(guo)有(you)企業(ye)(ye)(ye)(ye)境外資產(chan)等開展專項(xiang)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)，對重大(da)決策部(bu)(bu)署和(he)投資項(xiang)目、重要(yao)專項(xiang)資金等開展跟蹤(zong)審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)。完善(shan)國(guo)有(you)企業(ye)(ye)(ye)(ye)購買審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)服務辦(ban)法，擴大(da)購買服務范圍，推動審(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)監(jian)督(du)(du)職業(ye)(ye)(ye)(ye)化。
（十(shi)一）進一步增(zeng)強紀(ji)檢監(jian)(jian)(jian)察和(he)(he)巡視的監(jian)(jian)(jian)督(du)(du)作(zuo)用。督(du)(du)促國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)落實“兩個責任”，實行(xing)“一案(an)(an)雙查”，強化(hua)責任追究(jiu)。加(jia)強對國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)執行(xing)黨(dang)的紀(ji)律情況的監(jian)(jian)(jian)督(du)(du)檢查，重(zhong)點審查國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)執行(xing)黨(dang)的政治紀(ji)律、政治規(gui)矩、組(zu)織紀(ji)律、廉(lian)潔紀(ji)律情況，嚴(yan)肅查處違反(fan)黨(dang)中央八項(xiang)規(gui)定(ding)精神的行(xing)為和(he)(he)“四風”問題(ti)(ti)。查辦腐(fu)(fu)敗(bai)案(an)(an)件以上級(ji)(ji)(ji)紀(ji)委(wei)領導為主，線(xian)索處置和(he)(he)案(an)(an)件查辦在向同(tong)級(ji)(ji)(ji)黨(dang)委(wei)報告(gao)的同(tong)時，必須向上級(ji)(ji)(ji)紀(ji)委(wei)報告(gao)。嚴(yan)肅查辦發生在國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)改制(zhi)重(zhong)組(zu)、產權交易(yi)、投資(zi)并購、物資(zi)采(cai)購、招標(biao)投標(biao)以及國(guo)(guo)(guo)(guo)際(ji)化(hua)經營等重(zhong)點領域和(he)(he)關(guan)鍵環節的腐(fu)(fu)敗(bai)案(an)(an)件。貫徹(che)中央巡視工(gong)作(zuo)方針(zhen)，聚焦黨(dang)風廉(lian)政建設(she)和(he)(he)反(fan)腐(fu)(fu)敗(bai)斗爭，圍繞“四個著力”，加(jia)強和(he)(he)改進國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)巡視工(gong)作(zuo)，發現(xian)問題(ti)(ti)，形成震(zhen)懾，倒逼改革，促進發展。
（十二）建(jian)立高(gao)(gao)效(xiao)順暢的(de)外部監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)協(xie)同(tong)機制(zhi)(zhi)。整合出資人監(jian)(jian)(jian)(jian)(jian)(jian)管、外派監(jian)(jian)(jian)(jian)(jian)(jian)事會監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)和審計、紀(ji)檢(jian)監(jian)(jian)(jian)(jian)(jian)(jian)察、巡視等監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)力(li)量，建(jian)立監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)工作會商(shang)機制(zhi)(zhi)，加強(qiang)統籌，減少重復檢(jian)查，提高(gao)(gao)監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)效(xiao)能。創新監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)工作機制(zhi)(zhi)和方(fang)(fang)式方(fang)(fang)法，運用信息(xi)化手段查核問題，實現監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)信息(xi)共享。完善(shan)重大違(wei)法違(wei)紀(ji)違(wei)規(gui)問題線索向(xiang)紀(ji)檢(jian)監(jian)(jian)(jian)(jian)(jian)(jian)察機關(guan)、司法機關(guan)移(yi)送(song)機制(zhi)(zhi)，健全監(jian)(jian)(jian)(jian)(jian)(jian)督(du)(du)主體依(yi)法提請有(you)關(guan)機關(guan)配合調查案(an)件的(de)制(zhi)(zhi)度措施。
四、實施信息公開加強社會監督
（十三）推(tui)動(dong)國(guo)有(you)資(zi)產和(he)國(guo)有(you)企業(ye)(ye)重大(da)信(xin)息公(gong)開。建立(li)健全企業(ye)(ye)國(guo)有(you)資(zi)產監(jian)管重大(da)信(xin)息公(gong)開制(zhi)度(du)，依(yi)(yi)法依(yi)(yi)規設立(li)信(xin)息公(gong)開平(ping)臺(tai)，對(dui)國(guo)有(you)資(zi)本整體運營情(qing)(qing)況、企業(ye)(ye)國(guo)有(you)資(zi)產保(bao)值增值及經營業(ye)(ye)績考核總(zong)體情(qing)(qing)況、國(guo)有(you)資(zi)產監(jian)管制(zhi)度(du)和(he)監(jian)督檢查情(qing)(qing)況等依(yi)(yi)法依(yi)(yi)規、及時準確披(pi)露(lu)。國(guo)有(you)企業(ye)(ye)要嚴格執行《企業(ye)(ye)信(xin)息公(gong)示(shi)暫行條例》，在依(yi)(yi)法保(bao)護國(guo)家秘密(mi)和(he)企業(ye)(ye)商業(ye)(ye)秘密(mi)的前提下，主動(dong)公(gong)開公(gong)司治(zhi)理(li)以及管理(li)架構、經營情(qing)(qing)況、財務(wu)狀(zhuang)況、關聯交(jiao)易、企業(ye)(ye)負(fu)責人薪酬等信(xin)息。
（十四）切(qie)實(shi)加(jia)強社(she)會監督。重視各類媒(mei)體的(de)監督，及時回應社(she)會輿論(lun)對(dui)企業國(guo)有資產運營的(de)重大(da)關切(qie)。暢通(tong)社(she)會公眾的(de)監督渠道，認真處理人民群眾有關來信、來訪和(he)舉(ju)報，切(qie)實(shi)保障單位(wei)和(he)個人對(dui)造成國(guo)有資產損失行為進行檢舉(ju)和(he)控(kong)告的(de)權利(li)。推動社(she)會中(zhong)介機構規范執業，發揮其第(di)三方獨立監督作(zuo)用。
五、強(qiang)化(hua)國有資產損失和監督工作責(ze)任追究
（十五）加大對國(guo)(guo)有(you)(you)企(qi)(qi)(qi)(qi)業違(wei)規經(jing)營責(ze)(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)(jiu)力度。明確(que)企(qi)(qi)(qi)(qi)業作(zuo)為維護(hu)國(guo)(guo)有(you)(you)資產(chan)安(an)全、防止流失的責(ze)(ze)任(ren)(ren)主體，健全并嚴(yan)格執行(xing)(xing)國(guo)(guo)有(you)(you)企(qi)(qi)(qi)(qi)業違(wei)規經(jing)營責(ze)(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)(jiu)制度。綜合運用組織處理、經(jing)濟處罰、禁入限制、紀律處分和(he)(he)追(zhui)(zhui)究(jiu)(jiu)刑事責(ze)(ze)任(ren)(ren)等(deng)手段，依法(fa)查(cha)辦違(wei)規經(jing)營導致國(guo)(guo)有(you)(you)資產(chan)重大損失的案件(jian)，嚴(yan)厲懲處侵(qin)吞、貪污、輸送、揮霍國(guo)(guo)有(you)(you)資產(chan)和(he)(he)逃廢金融債務的行(xing)(xing)為。對國(guo)(guo)有(you)(you)企(qi)(qi)(qi)(qi)業違(wei)法(fa)違(wei)紀違(wei)規問(wen)題(ti)突出、造成重大國(guo)(guo)有(you)(you)資產(chan)損失的，嚴(yan)肅(su)追(zhui)(zhui)究(jiu)(jiu)企(qi)(qi)(qi)(qi)業黨組織的主體責(ze)(ze)任(ren)(ren)和(he)(he)企(qi)(qi)(qi)(qi)業紀檢機構的監督(du)責(ze)(ze)任(ren)(ren)。建(jian)立完善國(guo)(guo)有(you)(you)企(qi)(qi)(qi)(qi)業違(wei)規經(jing)營責(ze)(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)(jiu)典(dian)型問(wen)題(ti)通報制度，加強(qiang)對企(qi)(qi)(qi)(qi)業領導人(ren)員的警示教(jiao)育。
（十六）嚴格監(jian)(jian)(jian)督(du)工(gong)作(zuo)(zuo)責(ze)(ze)任追究(jiu)。落實企業(ye)外(wai)部(bu)(bu)監(jian)(jian)(jian)督(du)主體(ti)維護(hu)國有(you)資(zi)產安全、防止流失的(de)(de)監(jian)(jian)(jian)督(du)責(ze)(ze)任。健全國有(you)資(zi)產監(jian)(jian)(jian)管機構(gou)、外(wai)派(pai)監(jian)(jian)(jian)事會、審計(ji)機關和紀(ji)檢監(jian)(jian)(jian)察(cha)、巡視(shi)部(bu)(bu)門在(zai)(zai)監(jian)(jian)(jian)督(du)工(gong)作(zuo)(zuo)中(zhong)的(de)(de)問責(ze)(ze)機制(zhi)，對企業(ye)重大(da)違(wei)法(fa)(fa)違(wei)紀(ji)違(wei)規問題應當發(fa)(fa)現(xian)(xian)而未發(fa)(fa)現(xian)(xian)或敷(fu)衍不(bu)(bu)追、隱匿(ni)不(bu)(bu)報、查(cha)處(chu)(chu)不(bu)(bu)力的(de)(de)，嚴格追究(jiu)有(you)關人員(yuan)(yuan)失職(zhi)瀆職(zhi)責(ze)(ze)任，視(shi)不(bu)(bu)同情形(xing)分(fen)別給予紀(ji)律處(chu)(chu)分(fen)或行政(zheng)(zheng)處(chu)(chu)分(fen)，構(gou)成犯罪的(de)(de)，依法(fa)(fa)追究(jiu)刑事責(ze)(ze)任。完(wan)善監(jian)(jian)(jian)督(du)工(gong)作(zuo)(zuo)中(zhong)的(de)(de)自(zi)我監(jian)(jian)(jian)督(du)機制(zhi)，健全內控措施，嚴肅查(cha)處(chu)(chu)監(jian)(jian)(jian)督(du)工(gong)作(zuo)(zuo)人員(yuan)(yuan)在(zai)(zai)問題線索(suo)清(qing)理、處(chu)(chu)置和案件查(cha)辦過程中(zhong)違(wei)反政(zheng)(zheng)治紀(ji)律、組織紀(ji)律、廉潔(jie)紀(ji)律、工(gong)作(zuo)(zuo)紀(ji)律的(de)(de)行為(wei)。
六(liu)、加(jia)強監督制度和能(neng)力建設
（十七）完善企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)監督(du)(du)法(fa)律(lv)(lv)制度。做好國(guo)(guo)有(you)(you)資產(chan)(chan)監督(du)(du)法(fa)律(lv)(lv)法(fa)規的(de)(de)立(li)改廢釋工作，按(an)照(zhao)法(fa)定程(cheng)序(xu)修訂完善企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)法(fa)等法(fa)律(lv)(lv)法(fa)規中有(you)(you)關企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)監督(du)(du)的(de)(de)規定，制定出(chu)臺防止企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)流失條例，將加強企(qi)業國(guo)(guo)有(you)(you)資產(chan)(chan)監督(du)(du)的(de)(de)職責(ze)、程(cheng)序(xu)和有(you)(you)關要求法(fa)定化(hua)、規范(fan)化(hua)。
（十八）加強(qiang)監(jian)(jian)(jian)督(du)(du)隊(dui)(dui)伍(wu)建(jian)設(she)。選派政治堅(jian)定、業務扎實、作(zuo)風過硬、清正廉潔(jie)的(de)(de)(de)優秀(xiu)人才，進一步充(chong)實監(jian)(jian)(jian)督(du)(du)力量(liang)。優化監(jian)(jian)(jian)督(du)(du)隊(dui)(dui)伍(wu)知識結構，重視提(ti)升監(jian)(jian)(jian)督(du)(du)隊(dui)(dui)伍(wu)的(de)(de)(de)綜合素質和專(zhuan)業素養。加強(qiang)對監(jian)(jian)(jian)督(du)(du)隊(dui)(dui)伍(wu)的(de)(de)(de)日常管理和考核評價，健全與監(jian)(jian)(jian)督(du)(du)工作(zuo)成(cheng)效掛(gua)鉤的(de)(de)(de)激勵約(yue)束機制(zhi)，強(qiang)化監(jian)(jian)(jian)督(du)(du)隊(dui)(dui)伍(wu)履職保障(zhang)。
本意(yi)見適用于全國企業國有(you)資產監督工作。金融、文化等(deng)企業國有(you)資產監督工作，中央另有(you)規定的依(yi)其(qi)規定執行。
國(guo)務院辦(ban)公廳(ting)
2015年10月31日