文章來(lai)源(yuan)：蘭(lan)州國資委 發(fa)布時(shi)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屬國(guo)有企業(ye)投(tou)(tou)(tou)融(rong)資(zi)行(xing)為(wei)，進一步加(jia)強和改進項(xiang)目后(hou)評價管理， 近日，蘭州國(guo)資(zi)委出臺(tai)了《蘭州市國(guo)有企業(ye)投(tou)(tou)(tou)融(rong)資(zi)監(jian)督管理暫(zan)行(xing)辦(ban)法》以及(ji)《蘭州市市屬國(guo)有企業(ye)投(tou)(tou)(tou)資(zi)項(xiang)目后(hou)評價管理暫(zan)行(xing)辦(ban)法》。
兩個《辦法(fa)》是根(gen)據《中(zhong)華人(ren)(ren)民共和國(guo)(guo)企業(ye)(ye)國(guo)(guo)有(you)資(zi)產法(fa)》、《中(zhong)華人(ren)(ren)民共和國(guo)(guo)公司法(fa)》、《企業(ye)(ye)國(guo)(guo)有(you)資(zi)產監督(du)管理暫(zan)行條例》等有(you)關法(fa)律法(fa)規(gui)制(zhi)定的。
《蘭州(zhou)市國(guo)(guo)有(you)(you)企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)監(jian)督管理(li)暫(zan)行(xing)辦法》旨在依法履(lv)(lv)行(xing)國(guo)(guo)有(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)出資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)人(ren)職責(ze)(ze)(ze)(ze)，規范(fan)市屬(shu)國(guo)(guo)有(you)(you)企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)行(xing)為(wei)，從企(qi)業(ye)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)內容、企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)應遵循的(de)(de)(de)原則、蘭州(zhou)國(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監(jian)督管理(li)職責(ze)(ze)(ze)(ze)和責(ze)(ze)(ze)(ze)任追究等方(fang)面對國(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)監(jian)管的(de)(de)(de)國(guo)(guo)有(you)(you)企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)進行(xing)了系統詳(xiang)盡的(de)(de)(de)規定(ding)。該(gai)《辦法》全面定(ding)義了企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)內容，詳(xiang)細闡述了企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)和蘭州(zhou)國(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)對企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)活(huo)動(dong)的(de)(de)(de)監(jian)督管理(li)應當共同遵循的(de)(de)(de)原則。為(wei)更好履(lv)(lv)行(xing)出資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)人(ren)職責(ze)(ze)(ze)(ze)，蘭州(zhou)國(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)委(wei)實行(xing)分類監(jian)管，建立企(qi)業(ye)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統計分析(xi)報(bao)告制(zhi)度，嚴把審核關。作為(wei)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)主體(ti)，企(qi)業(ye)應履(lv)(lv)行(xing)五項職責(ze)(ze)(ze)(ze)：制(zhi)定(ding)并(bing)執行(xing)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)決(jue)策程序和管理(li)制(zhi)度；制(zhi)定(ding)與(yu)實施企(qi)業(ye)年度投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)計劃；負責(ze)(ze)(ze)(ze)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)項目(mu)的(de)(de)(de)可行(xing)性(xing)研究；負責(ze)(ze)(ze)(ze)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)決(jue)策并(bing)承(cheng)擔投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)風險(xian)；負責(ze)(ze)(ze)(ze)進行(xing)投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統計分析(xi)，組織投(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)項目(mu)的(de)(de)(de)竣工驗收、審計和后(hou)評估等。
企業(ye)(ye)應(ying)定時向蘭(lan)州國資委報送年度(du)投(tou)融資計(ji)劃(hua)（主業(ye)(ye)投(tou)資計(ji)劃(hua)和非主業(ye)(ye)投(tou)資計(ji)劃(hua)）、重大投(tou)融資項目(mu)執(zhi)行情況和分析材料，建立健全管理制度(du)，防范和規避擔保風(feng)險。
蘭州國資(zi)(zi)(zi)(zi)委(wei)從以(yi)下幾個方(fang)面依法對(dui)企業投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)活動履(lv)行(xing)出資(zi)(zi)(zi)(zi)人監督管理職責：指導(dao)企業建(jian)立健全投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)決策程(cheng)序和(he)管理制(zhi)度；組織(zhi)(zhi)研究國有資(zi)(zi)(zi)(zi)本投資(zi)(zi)(zi)(zi)導(dao)向；督促企業組織(zhi)(zhi)實(shi)施(shi)年度投資(zi)(zi)(zi)(zi)計(ji)劃和(he)投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)的監督管理；組織(zhi)(zhi)開展投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)分(fen)析活動，對(dui)企業投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)完成(cheng)情況進(jin)行(xing)統計(ji)考核，對(dui)重大投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)（含金融(rong)(rong)(rong)投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)）組織(zhi)(zhi)實(shi)施(shi)稽查、審計(ji)等動態(tai)監督管理；組織(zhi)(zhi)對(dui)國企重大投融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)目(mu)(mu)進(jin)行(xing)風(feng)險(xian)評估論證(zheng)；《公司法》、《企業國有資(zi)(zi)(zi)(zi)產法》等規定的其他法定職責。
蘭州(zhou)國資(zi)(zi)(zi)(zi)委對企(qi)(qi)業(ye)(ye)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)活(huo)動實(shi)行分類監管(guan)：對主(zhu)(zhu)業(ye)(ye)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)計劃(hua)數額50萬元(yuan)(yuan)以上(shang)(shang)的(de)(de)(de)實(shi)行核(he)(he)準(zhun)(zhun)管(guan)理；對非(fei)主(zhu)(zhu)業(ye)(ye)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)計劃(hua)數額在(zai)50萬元(yuan)(yuan)以上(shang)(shang)的(de)(de)(de)實(shi)行備案管(guan)理；對主(zhu)(zhu)業(ye)(ye)內單(dan)項(xiang)(xiang)(xiang)重大(da)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)目實(shi)行核(he)(he)準(zhun)(zhun)后備案管(guan)理；單(dan)項(xiang)(xiang)(xiang)重大(da)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)目是指單(dan)項(xiang)(xiang)(xiang)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)額達到300萬元(yuan)(yuan)以上(shang)(shang)或占企(qi)(qi)業(ye)(ye)總資(zi)(zi)(zi)(zi)產20%以上(shang)(shang)的(de)(de)(de)項(xiang)(xiang)(xiang)目。蘭州(zhou)國資(zi)(zi)(zi)(zi)委對企(qi)(qi)業(ye)(ye)單(dan)項(xiang)(xiang)(xiang)重大(da)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)目核(he)(he)準(zhun)(zhun)審查，特別(bie)是對一些影響(xiang)企(qi)(qi)業(ye)(ye)發展方向的(de)(de)(de)單(dan)項(xiang)(xiang)(xiang)重大(da)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)目，必要時組織有關專家進行論證。對主(zhu)(zhu)業(ye)(ye)和非(fei)主(zhu)(zhu)業(ye)(ye)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)數額在(zai)50萬元(yuan)(yuan)以下的(de)(de)(de)項(xiang)(xiang)(xiang)目，由(you)企(qi)(qi)業(ye)(ye)根據實(shi)際情況(kuang)，報經(jing)(jing)企(qi)(qi)業(ye)(ye)董(dong)事會（未設董(dong)事會的(de)(de)(de)由(you)總經(jing)(jing)理辦公會）批準(zhun)(zhun)后實(shi)施(shi)。
《蘭州市(shi)市(shi)屬(shu)(shu)(shu)國(guo)(guo)有(you)(you)(you)企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)管(guan)(guan)理(li)暫行(xing)辦(ban)(ban)法》旨在(zai)加(jia)強對蘭州市(shi)市(shi)屬(shu)(shu)(shu)國(guo)(guo)有(you)(you)(you)企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)的(de)監管(guan)(guan)，提高投(tou)(tou)資(zi)(zi)(zi)(zi)決策(ce)的(de)科學(xue)化水平(ping)和投(tou)(tou)資(zi)(zi)(zi)(zi)效(xiao)益(yi)，對采用(yong)(yong)直接投(tou)(tou)資(zi)(zi)(zi)(zi)、資(zi)(zi)(zi)(zi)本(ben)金(jin)注入方(fang)式且市(shi)屬(shu)(shu)(shu)國(guo)(guo)有(you)(you)(you)企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)在(zai)50萬(wan)元(yuan)以(yi)上(shang)的(de)建(jian)設項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)，以(yi)及(ji)有(you)(you)(you)市(shi)級政(zheng)府(fu)投(tou)(tou)資(zi)(zi)(zi)(zi)、補助、貼息的(de)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)以(yi)及(ji)對上(shang)述限額以(yi)下的(de)市(shi)屬(shu)(shu)(shu)國(guo)(guo)有(you)(you)(you)企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)建(jian)設項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)，蘭州國(guo)(guo)資(zi)(zi)(zi)(zi)委認為有(you)(you)(you)必要的(de)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)管(guan)(guan)理(li)從項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)的(de)適(shi)用(yong)(yong)范(fan)圍、主(zhu)要依據(ju)、原則、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)的(de)內容、指標(biao)(biao)設置、評(ping)價(jia)(jia)(jia)方(fang)法、結(jie)(jie)果(guo)運(yun)用(yong)(yong)、組織(zhi)實施、行(xing)為準(zhun)則等方(fang)面(mian)作了系統詳盡的(de)規(gui)定(ding)。該《辦(ban)(ban)法》規(gui)定(ding)，遵循“客觀、獨立(li)、科學(xue)、實用(yong)(yong)”的(de)原則，項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)的(de)主(zhu)要內容包括對項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)審批(pi)管(guan)(guan)理(li)、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)實施內容、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)功能技術、資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)理(li)效(xiao)率、經濟(ji)效(xiao)益(yi)、公共效(xiao)益(yi)方(fang)面(mian)進(jin)(jin)行(xing)全面(mian)、綜合評(ping)價(jia)(jia)(jia)。項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)制(zhi)(zhi)定(ding)科學(xue)、系統、規(gui)范(fan)的(de)評(ping)價(jia)(jia)(jia)指標(biao)(biao)，遵循適(shi)用(yong)(yong)性(xing)、可(ke)操作性(xing)、定(ding)性(xing)和定(ding)量相結(jie)(jie)合等三項(xiang)(xiang)(xiang)(xiang)原則。后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)辦(ban)(ban)法應(ying)該包括現場考評(ping)和非現場考評(ping)兩種形(xing)式，具體方(fang)法可(ke)根據(ju)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)特點和后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)的(de)要求(qiu)選擇(ze)進(jin)(jin)行(xing)綜合評(ping)價(jia)(jia)(jia)。項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)結(jie)(jie)果(guo)作為編制(zhi)(zhi)市(shi)屬(shu)(shu)(shu)國(guo)(guo)有(you)(you)(you)企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)規(gui)劃和投(tou)(tou)資(zi)(zi)(zi)(zi)決策(ce)的(de)重(zhong)要依據(ju)，蘭州國(guo)(guo)資(zi)(zi)(zi)(zi)委根據(ju)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)結(jie)(jie)果(guo)，及(ji)時總結(jie)(jie)積累(lei)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)管(guan)(guan)理(li)經驗，完善項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)管(guan)(guan)理(li)辦(ban)(ban)法，加(jia)強市(shi)屬(shu)(shu)(shu)國(guo)(guo)有(you)(you)(you)企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)管(guan)(guan)理(li)，提高企(qi)業(ye)投(tou)(tou)資(zi)(zi)(zi)(zi)效(xiao)益(yi)和項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)投(tou)(tou)資(zi)(zi)(zi)(zi)決策(ce)的(de)科學(xue)化水平(ping)。項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)單位(wei)也(ye)可(ke)根據(ju)后(hou)(hou)(hou)(hou)(hou)評(ping)價(jia)(jia)(jia)結(jie)(jie)果(guo)認真(zhen)分(fen)析診斷單位(wei)內部管(guan)(guan)理(li)中存在(zai)的(de)問題，提出改(gai)進(jin)(jin)措施，不斷提高項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)(mu)管(guan)(guan)理(li)水平(ping)。