文章來源(yuan)：蘭州國(guo)資委(wei) 發布時間(jian)：2016-08-03
為了進一步完善國資監管制度體系，依法履行國有資產出資人職責，進一步規范甘肅蘭州市(shi)屬(shu)國(guo)(guo)(guo)有(you)企業投(tou)融資(zi)行(xing)為，進(jin)一步加強和改進(jin)項目后(hou)評價管理， 近(jin)日，蘭(lan)州國(guo)(guo)(guo)資(zi)委出臺了《蘭(lan)州市(shi)國(guo)(guo)(guo)有(you)企業投(tou)融資(zi)監督管理暫行(xing)辦法》以(yi)及(ji)《蘭(lan)州市(shi)市(shi)屬(shu)國(guo)(guo)(guo)有(you)企業投(tou)資(zi)項目后(hou)評價管理暫行(xing)辦法》。
兩個《辦法(fa)(fa)》是(shi)根據《中(zhong)華人(ren)民共和國(guo)企(qi)業國(guo)有(you)(you)資產法(fa)(fa)》、《中(zhong)華人(ren)民共和國(guo)公司法(fa)(fa)》、《企(qi)業國(guo)有(you)(you)資產監督管理暫行條(tiao)例》等有(you)(you)關法(fa)(fa)律法(fa)(fa)規制定的。
《蘭(lan)(lan)州(zhou)市國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)監(jian)督(du)管(guan)理暫(zan)行(xing)辦(ban)法(fa)》旨(zhi)在依法(fa)履(lv)行(xing)國(guo)有(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產出(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)人職(zhi)責，規范(fan)市屬國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)行(xing)為(wei)，從企(qi)(qi)(qi)業(ye)(ye)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)內容、企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動應(ying)遵循的原則、蘭(lan)(lan)州(zhou)國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監(jian)督(du)管(guan)理職(zhi)責和責任(ren)追究(jiu)等方面(mian)對國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監(jian)管(guan)的國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動進(jin)行(xing)了系統(tong)詳盡的規定(ding)。該《辦(ban)法(fa)》全面(mian)定(ding)義了企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)內容，詳細闡述(shu)了企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動和蘭(lan)(lan)州(zhou)國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)對企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活動的監(jian)督(du)管(guan)理應(ying)當共(gong)同遵循的原則。為(wei)更(geng)好履(lv)行(xing)出(chu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)人職(zhi)責，蘭(lan)(lan)州(zhou)國(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)實行(xing)分類(lei)監(jian)管(guan)，建立企(qi)(qi)(qi)業(ye)(ye)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統(tong)計(ji)分析報(bao)告制度，嚴把審核關。作為(wei)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)主體，企(qi)(qi)(qi)業(ye)(ye)應(ying)履(lv)行(xing)五項(xiang)職(zhi)責：制定(ding)并(bing)執行(xing)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)決策程序和管(guan)理制度；制定(ding)與實施企(qi)(qi)(qi)業(ye)(ye)年度投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)計(ji)劃；負責投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)項(xiang)目的可行(xing)性(xing)研(yan)究(jiu)；負責投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)決策并(bing)承擔投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)風險(xian)；負責進(jin)行(xing)投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統(tong)計(ji)分析，組織投(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)項(xiang)目的竣(jun)工驗收、審計(ji)和后評(ping)估等。
企業應定時向蘭州國資委報送年度(du)投融資計(ji)劃（主業投資計(ji)劃和(he)非主業投資計(ji)劃）、重大投融資項(xiang)目執行情(qing)況和(he)分析材料，建立健全管理制度(du)，防范(fan)和(he)規避擔(dan)保風(feng)險。
蘭(lan)州國(guo)資(zi)(zi)委從(cong)以下幾個方面(mian)依法(fa)對(dui)企業投(tou)(tou)融資(zi)(zi)活動履行(xing)出資(zi)(zi)人(ren)監督(du)管理(li)職責：指導企業建(jian)立健全投(tou)(tou)融資(zi)(zi)決策(ce)程序和管理(li)制度(du)；組(zu)(zu)(zu)(zu)織(zhi)研究國(guo)有資(zi)(zi)本投(tou)(tou)資(zi)(zi)導向；督(du)促企業組(zu)(zu)(zu)(zu)織(zhi)實施(shi)年(nian)度(du)投(tou)(tou)資(zi)(zi)計劃和投(tou)(tou)融資(zi)(zi)項目(mu)(mu)的(de)監督(du)管理(li)；組(zu)(zu)(zu)(zu)織(zhi)開展投(tou)(tou)融資(zi)(zi)分析(xi)活動，對(dui)企業投(tou)(tou)融資(zi)(zi)項目(mu)(mu)完成情況(kuang)進(jin)行(xing)統(tong)計考核，對(dui)重大投(tou)(tou)融資(zi)(zi)項目(mu)(mu)（含(han)金融投(tou)(tou)融資(zi)(zi)項目(mu)(mu)）組(zu)(zu)(zu)(zu)織(zhi)實施(shi)稽(ji)查、審計等(deng)動態監督(du)管理(li)；組(zu)(zu)(zu)(zu)織(zhi)對(dui)國(guo)企重大投(tou)(tou)融資(zi)(zi)項目(mu)(mu)進(jin)行(xing)風險(xian)評估論證；《公(gong)司法(fa)》、《企業國(guo)有資(zi)(zi)產法(fa)》等(deng)規(gui)定(ding)的(de)其(qi)他法(fa)定(ding)職責。
蘭州國資委對(dui)(dui)企(qi)(qi)業(ye)投融(rong)(rong)資活(huo)動實(shi)(shi)行分(fen)類(lei)監管(guan)：對(dui)(dui)主業(ye)投融(rong)(rong)資計(ji)劃(hua)數額(e)50萬(wan)元(yuan)以(yi)上(shang)的(de)(de)實(shi)(shi)行核準管(guan)理(li)(li)；對(dui)(dui)非(fei)主業(ye)投融(rong)(rong)資計(ji)劃(hua)數額(e)在50萬(wan)元(yuan)以(yi)上(shang)的(de)(de)實(shi)(shi)行備案管(guan)理(li)(li)；對(dui)(dui)主業(ye)內單(dan)項(xiang)(xiang)重(zhong)大投融(rong)(rong)資項(xiang)(xiang)目(mu)(mu)(mu)實(shi)(shi)行核準后備案管(guan)理(li)(li)；單(dan)項(xiang)(xiang)重(zhong)大投融(rong)(rong)資項(xiang)(xiang)目(mu)(mu)(mu)是指(zhi)單(dan)項(xiang)(xiang)投融(rong)(rong)資額(e)達到300萬(wan)元(yuan)以(yi)上(shang)或占企(qi)(qi)業(ye)總(zong)資產(chan)20%以(yi)上(shang)的(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)。蘭州國資委對(dui)(dui)企(qi)(qi)業(ye)單(dan)項(xiang)(xiang)重(zhong)大投融(rong)(rong)資項(xiang)(xiang)目(mu)(mu)(mu)核準審查，特別是對(dui)(dui)一(yi)些影(ying)響企(qi)(qi)業(ye)發(fa)展方向的(de)(de)單(dan)項(xiang)(xiang)重(zhong)大投融(rong)(rong)資項(xiang)(xiang)目(mu)(mu)(mu)，必(bi)要時組(zu)織(zhi)有關專(zhuan)家進行論證。對(dui)(dui)主業(ye)和非(fei)主業(ye)投融(rong)(rong)資數額(e)在50萬(wan)元(yuan)以(yi)下的(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)，由企(qi)(qi)業(ye)根據實(shi)(shi)際情況(kuang)，報(bao)經企(qi)(qi)業(ye)董(dong)事會（未設董(dong)事會的(de)(de)由總(zong)經理(li)(li)辦公會）批(pi)準后實(shi)(shi)施。
《蘭(lan)州(zhou)(zhou)市(shi)(shi)(shi)市(shi)(shi)(shi)屬(shu)(shu)國(guo)有(you)(you)(you)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)管(guan)(guan)理(li)(li)暫(zan)行(xing)(xing)辦法(fa)》旨在(zai)加強對蘭(lan)州(zhou)(zhou)市(shi)(shi)(shi)市(shi)(shi)(shi)屬(shu)(shu)國(guo)有(you)(you)(you)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)監管(guan)(guan)，提(ti)(ti)高(gao)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)決策的(de)(de)(de)(de)科(ke)學化水(shui)平和投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)效益，對采用直接投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)、資(zi)(zi)(zi)本(ben)金注入方(fang)(fang)式(shi)且市(shi)(shi)(shi)屬(shu)(shu)國(guo)有(you)(you)(you)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)在(zai)50萬元以上的(de)(de)(de)(de)建(jian)設(she)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)，以及有(you)(you)(you)市(shi)(shi)(shi)級政府投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)、補助、貼(tie)息的(de)(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)以及對上述(shu)限額以下的(de)(de)(de)(de)市(shi)(shi)(shi)屬(shu)(shu)國(guo)有(you)(you)(you)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)建(jian)設(she)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)，蘭(lan)州(zhou)(zhou)國(guo)資(zi)(zi)(zi)委認為(wei)有(you)(you)(you)必要的(de)(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)管(guan)(guan)理(li)(li)從項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)的(de)(de)(de)(de)適用范(fan)圍(wei)、主(zhu)要依(yi)據(ju)(ju)、原(yuan)(yuan)則(ze)、項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)的(de)(de)(de)(de)內容、指標設(she)置、評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)方(fang)(fang)法(fa)、結(jie)果運用、組織實施、行(xing)(xing)為(wei)準則(ze)等方(fang)(fang)面(mian)作了系統(tong)詳盡的(de)(de)(de)(de)規(gui)(gui)定(ding)。該《辦法(fa)》規(gui)(gui)定(ding)，遵(zun)循“客觀(guan)、獨立、科(ke)學、實用”的(de)(de)(de)(de)原(yuan)(yuan)則(ze)，項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)的(de)(de)(de)(de)主(zhu)要內容包(bao)括(kuo)對項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)審批管(guan)(guan)理(li)(li)、項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)實施內容、項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)功(gong)能技術、資(zi)(zi)(zi)金管(guan)(guan)理(li)(li)效率、經濟效益、公共效益方(fang)(fang)面(mian)進行(xing)(xing)全面(mian)、綜(zong)合(he)(he)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)。項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)制定(ding)科(ke)學、系統(tong)、規(gui)(gui)范(fan)的(de)(de)(de)(de)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)指標，遵(zun)循適用性(xing)(xing)、可操作性(xing)(xing)、定(ding)性(xing)(xing)和定(ding)量相結(jie)合(he)(he)等三(san)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)原(yuan)(yuan)則(ze)。后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)辦法(fa)應該包(bao)括(kuo)現場考評(ping)(ping)(ping)(ping)(ping)和非現場考評(ping)(ping)(ping)(ping)(ping)兩種形(xing)式(shi)，具體(ti)方(fang)(fang)法(fa)可根(gen)(gen)(gen)據(ju)(ju)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)特點和后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)的(de)(de)(de)(de)要求選擇進行(xing)(xing)綜(zong)合(he)(he)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)。項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)結(jie)果作為(wei)編制市(shi)(shi)(shi)屬(shu)(shu)國(guo)有(you)(you)(you)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)規(gui)(gui)劃(hua)和投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)決策的(de)(de)(de)(de)重要依(yi)據(ju)(ju)，蘭(lan)州(zhou)(zhou)國(guo)資(zi)(zi)(zi)委根(gen)(gen)(gen)據(ju)(ju)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)結(jie)果，及時(shi)總結(jie)積累項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)管(guan)(guan)理(li)(li)經驗，完善項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)管(guan)(guan)理(li)(li)辦法(fa)，加強市(shi)(shi)(shi)屬(shu)(shu)國(guo)有(you)(you)(you)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)管(guan)(guan)理(li)(li)，提(ti)(ti)高(gao)企業(ye)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)效益和項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)投(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)決策的(de)(de)(de)(de)科(ke)學化水(shui)平。項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)單位也可根(gen)(gen)(gen)據(ju)(ju)后(hou)(hou)評(ping)(ping)(ping)(ping)(ping)價(jia)(jia)結(jie)果認真分析診(zhen)斷單位內部(bu)管(guan)(guan)理(li)(li)中存(cun)在(zai)的(de)(de)(de)(de)問題，提(ti)(ti)出(chu)改進措施，不斷提(ti)(ti)高(gao)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)管(guan)(guan)理(li)(li)水(shui)平。