文章來源：中(zhong)國新聞(wen)網 發布(bu)時(shi)間：2022-03-26
據國資(zi)(zi)(zi)委網站消(xiao)息，國資(zi)(zi)(zi)委日前發布關于加強(qiang)中央企業(ye)資(zi)(zi)(zi)金內(nei)部控(kong)制管理有(you)關事項的通知(下簡稱通知)。通知要求，有(you)效開展境外(wai)資(zi)(zi)(zi)金風(feng)險管控(kong)，完善境外(wai)資(zi)(zi)(zi)金內(nei)控(kong)監管制度，明確境外(wai)大(da)額資(zi)(zi)(zi)金審核(he)支付(fu)、銀行(xing)賬戶(hu)管理、財務主(zhu)管人員委派、同一境外(wai)單(dan)位任職時限(xian)、資(zi)(zi)(zi)金關鍵崗位設置等方面要求，細(xi)化資(zi)(zi)(zi)金內(nei)控(kong)預警觸發條件，促進(jin)境外(wai)資(zi)(zi)(zi)金合規管理。
通知要(yao)求，建(jian)立健全(quan)資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)管理(li)體制(zhi)機制(zhi)。近年來，一些(xie)中(zhong)(zhong)央企(qi)業集中(zhong)(zhong)出現資金(jin)(jin)(jin)管理(li)體系不(bu)健全(quan)、制(zhi)度執行不(bu)到位(wei)、支付管理(li)不(bu)規(gui)范、信息化建(jian)設(she)滯后(hou)等問題，個別基(ji)層(ceng)單位(wei)甚至發生重(zhong)大(da)違紀(ji)違法案件，暴(bao)露(lu)出資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)管理(li)嚴重(zhong)缺失(shi)。各(ge)中(zhong)(zhong)央企(qi)業要(yao)高度重(zhong)視(shi)資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)管理(li)工(gong)作(zuo)(zuo)，以提升資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)有效(xiao)性(xing)為(wei)目標，以強(qiang)化資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)監(jian)(jian)督(du)為(wei)抓手，以健全(quan)資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)制(zhi)度體系為(wei)保障，落(luo)實內(nei)(nei)(nei)控(kong)(kong)部(bu)門(men)的資金(jin)(jin)(jin)內(nei)(nei)(nei)控(kong)(kong)監(jian)(jian)管責(ze)任(ren)、工(gong)作(zuo)(zuo)職責(ze)與(yu)(yu)權限，明(ming)確監(jian)(jian)管工(gong)作(zuo)(zuo)程(cheng)序(xu)、標準和方式方法，構建(jian)事前有規(gui)范、事中(zhong)(zhong)有控(kong)(kong)制(zhi)、事后(hou)有評價的工(gong)作(zuo)(zuo)機制(zhi)，形成內(nei)(nei)(nei)控(kong)(kong)部(bu)門(men)與(yu)(yu)業務(wu)、財務(wu)(資金(jin)(jin)(jin))、審(shen)計等部(bu)門(men)運轉順暢(chang)、有效(xiao)監(jian)(jian)督(du)、相互制(zhi)衡的工(gong)作(zuo)(zuo)體系。
通知表(biao)示，切實(shi)加強資(zi)金內(nei)(nei)控(kong)(kong)制度建設。各中央(yang)企(qi)業(ye)內(nei)(nei)控(kong)(kong)部(bu)門要(yao)(yao)在推動完善財務(wu)(wu)資(zi)金制度的(de)基礎上，結(jie)合企(qi)業(ye)行業(ye)特(te)點、業(ye)務(wu)(wu)模(mo)式(shi)和(he)經營規模(mo)，抓緊建立資(zi)金內(nei)(nei)控(kong)(kong)監管(guan)制度，明確(que)(que)資(zi)金內(nei)(nei)控(kong)(kong)監管(guan)工作(zuo)原則和(he)任務(wu)(wu)、職責權限和(he)控(kong)(kong)制程(cheng)序，細化資(zi)金內(nei)(nei)控(kong)(kong)在資(zi)金支出、審批聯簽、收(shou)支結(jie)算(suan)、銀行賬戶、網銀支付、票據管(guan)理、不(bu)相容崗(gang)(gang)位(wei)設置、上崗(gang)(gang)資(zi)質、定(ding)期輪崗(gang)(gang)、后續教育等關鍵環節(jie)的(de)控(kong)(kong)制觸發條件和(he)控(kong)(kong)制標準、缺陷(xian)認定(ding)標準，確(que)(que)保(bao)內(nei)(nei)控(kong)(kong)要(yao)(yao)求嵌入到資(zi)金活動全(quan)流程(cheng)。
根據國(guo)家有關部門及(ji)國(guo)資(zi)(zi)委關于資(zi)(zi)金(jin)管(guan)理(li)相關政策制(zhi)度(du)(du)變化，以及(ji)新設立企業(ye)(項目部、分支機(ji)構)、新開(kai)辦業(ye)務、資(zi)(zi)金(jin)結(jie)算方式(shi)更新等情況(kuang)，及(ji)時督促(cu)、提示業(ye)務部門和(he)財務(資(zi)(zi)金(jin))部門制(zhi)定或(huo)修訂資(zi)(zi)金(jin)業(ye)務管(guan)理(li)制(zhi)度(du)(du)，并對資(zi)(zi)金(jin)業(ye)務制(zhi)度(du)(du)修訂情況(kuang)進行(xing)檢查復核，為有效防范重大(da)資(zi)(zi)金(jin)風險提供(gong)制(zhi)度(du)(du)保障(zhang)。
通知(zhi)稱，持續強化資金(jin)(jin)內控(kong)關(guan)鍵(jian)(jian)環節監管(guan)(guan)。各中央企業內控(kong)部門(men)要(yao)(yao)(yao)建立資金(jin)(jin)內控(kong)關(guan)鍵(jian)(jian)要(yao)(yao)(yao)素管(guan)(guan)理臺賬，對企業資金(jin)(jin)賬戶(hu)(hu)、核心崗(gang)(gang)位(wei)、上崗(gang)(gang)人員(yuan)、審批權限(xian)、銀(yin)行(xing)印鑒(jian)及網銀(yin)U盾責任人等(deng)關(guan)鍵(jian)(jian)要(yao)(yao)(yao)素進行(xing)限(xian)時備案(an)管(guan)(guan)理。持續跟蹤監測預警(jing)資金(jin)(jin)內控(kong)要(yao)(yao)(yao)素異(yi)動情況，對資金(jin)(jin)內控(kong)關(guan)鍵(jian)(jian)要(yao)(yao)(yao)素失(shi)(shi)控(kong)、重要(yao)(yao)(yao)崗(gang)(gang)位(wei)權力制衡(heng)缺失(shi)(shi)、大額資金(jin)(jin)撥付異(yi)常等(deng)風險第(di)一(yi)時間啟動緊急應對控(kong)制措施。嚴格銀(yin)行(xing)賬戶(hu)(hu)和網銀(yin)監管(guan)(guan)，定(ding)(ding)(ding)期或不定(ding)(ding)(ding)期對特殊銀(yin)行(xing)賬戶(hu)(hu)開戶(hu)(hu)審批、銀(yin)行(xing)印鑒(jian)及網銀(yin)U盾分設管(guan)(guan)理、銀(yin)行(xing)賬戶(hu)(hu)和網銀(yin)交接(jie)程序及密碼定(ding)(ding)(ding)期更換等(deng)情況進行(xing)評估，確保賬戶(hu)(hu)和網銀(yin)安全可控(kong)。
加強大額(e)(e)資金(jin)(jin)支(zhi)(zhi)付(fu)監管，從資金(jin)(jin)支(zhi)(zhi)付(fu)額(e)(e)度(du)、支(zhi)(zhi)付(fu)頻次、支(zhi)(zhi)付(fu)依據(ju)等(deng)(deng)方面研究設置控制參數，對(dui)于短期(qi)內(nei)(nei)向同一(yi)賬戶多次或單(dan)筆支(zhi)(zhi)付(fu)大額(e)(e)資金(jin)(jin)、預算外支(zhi)(zhi)出、超出預付(fu)信用敞(chang)口限額(e)(e)支(zhi)(zhi)付(fu)預付(fu)款等(deng)(deng)異常情形(xing)，通過線(xian)上信息系統(tong)推送或線(xian)下報(bao)送(未建立財(cai)務資金(jin)(jin)信息系統(tong)企業)等(deng)(deng)方式及時(shi)預警(jing)風險，糾正違規問(wen)題(ti)，消除資金(jin)(jin)風險隱患(huan)。按照不相容崗位(wei)分離(li)、定期(qi)輪崗、人崗相適(shi)原則(ze)，對(dui)人員調(diao)動(dong)、分工調(diao)整等(deng)(deng)情形(xing)，內(nei)(nei)控部門(men)應當(dang)出具復核意見；定期(qi)開展各級企業資金(jin)(jin)崗位(wei)任職情況巡檢巡評，對(dui)資金(jin)(jin)結算中心(xin)等(deng)(deng)重點(dian)單(dan)位(wei)進行(xing)重點(dian)檢查，對(dui)不符(fu)合內(nei)(nei)控要(yao)求的，應當(dang)限期(qi)整改。
通知指出，加快推進資(zi)金(jin)內控(kong)(kong)信息化(hua)建設。各中央企(qi)業內控(kong)(kong)部門要(yao)深度參與信息化(hua)建設頂層設計，通過完(wan)善財務(wu)資(zi)金(jin)信息系(xi)統權責(ze)設置，落實對財務(wu)資(zi)金(jin)風險監(jian)(jian)督預(yu)(yu)警(jing)職(zhi)責(ze)，有效發揮信息化(hua)管(guan)(guan)控(kong)(kong)的(de)剛性約束和(he)監(jian)(jian)督制(zhi)(zhi)衡(heng)作用。優化(hua)完(wan)善現有財務(wu)資(zi)金(jin)信息系(xi)統功能(neng)，將控(kong)(kong)制(zhi)(zhi)觸發條件和(he)控(kong)(kong)制(zhi)(zhi)標(biao)準(zhun)、缺陷認(ren)定標(biao)準(zhun)等(deng)內控(kong)(kong)要(yao)求(qiu)嵌入信息系(xi)統，科學設置異常預(yu)(yu)警(jing)條件，強化(hua)資(zi)金(jin)全(quan)流程(cheng)預(yu)(yu)警(jing)監(jian)(jian)控(kong)(kong)，促(cu)進資(zi)金(jin)管(guan)(guan)理活動可控(kong)(kong)制(zhi)(zhi)、可追溯、可檢(jian)查，有效減(jian)少人為(wei)違規(gui)操控(kong)(kong)因(yin)素(su)。
尚未(wei)建立財(cai)(cai)務(wu)資(zi)(zi)金(jin)(jin)信息(xi)(xi)系(xi)統(tong)或未(wei)將相關內控(kong)要求(qiu)嵌入(ru)信息(xi)(xi)系(xi)統(tong)的(de)中央企業(ye)，要抓緊推進有關工(gong)作，并(bing)于2022年底前完成集團(tuan)總部(bu)(bu)及(ji)所屬(shu)二(er)級子企業(ye)、三(san)(san)級及(ji)以下重要子企業(ye)財(cai)(cai)務(wu)資(zi)(zi)金(jin)(jin)信息(xi)(xi)系(xi)統(tong)內控(kong)功(gong)能(neng)建設(she)或優化工(gong)作，實(shi)現對財(cai)(cai)務(wu)資(zi)(zi)金(jin)(jin)信息(xi)(xi)全面有效監控(kong)。加大新(xin)興技術運(yun)用及(ji)風(feng)險防控(kong)，督促財(cai)(cai)務(wu)(資(zi)(zi)金(jin)(jin))部(bu)(bu)門擴大中央企業(ye)銀(yin)(財(cai)(cai))企直連系(xi)統(tong)覆蓋范圍，對因(yin)客戶(hu)指定(ding)賬戶(hu)等特定(ding)原因(yin)不能(neng)實(shi)現銀(yin)(財(cai)(cai))企直連的(de)賬戶(hu)，研究制定(ding)替代內控(kong)措(cuo)施和(he)應急預案；定(ding)期抽查第三(san)(san)方支付賬戶(hu)監管(guan)、余額歸集及(ji)對賬管(guan)理情況，嚴(yan)控(kong)資(zi)(zi)金(jin)(jin)支付風(feng)險。
通(tong)知還(huan)要(yao)求(qiu)(qiu)，有(you)效開(kai)展(zhan)境(jing)(jing)(jing)外(wai)資(zi)金風險管(guan)控(kong)(kong)(kong)(kong)。各(ge)中央企(qi)業內(nei)控(kong)(kong)(kong)(kong)部門要(yao)結(jie)合所屬境(jing)(jing)(jing)外(wai)單(dan)位(wei)所在國家(地區(qu))法(fa)律法(fa)規和本(ben)企(qi)業內(nei)控(kong)(kong)(kong)(kong)管(guan)理(li)要(yao)求(qiu)(qiu)，建立健全(quan)境(jing)(jing)(jing)外(wai)資(zi)金內(nei)控(kong)(kong)(kong)(kong)監管(guan)體系。完善境(jing)(jing)(jing)外(wai)資(zi)金內(nei)控(kong)(kong)(kong)(kong)監管(guan)制度，明(ming)確境(jing)(jing)(jing)外(wai)大額資(zi)金審核(he)支付、銀(yin)行賬戶管(guan)理(li)、財務主管(guan)人(ren)員委派、同一境(jing)(jing)(jing)外(wai)單(dan)位(wei)任職時限、資(zi)金關鍵崗位(wei)設置等方面要(yao)求(qiu)(qiu)，細化資(zi)金內(nei)控(kong)(kong)(kong)(kong)預警觸發條件，促進(jin)境(jing)(jing)(jing)外(wai)資(zi)金合規管(guan)理(li)。
加強境外(wai)資(zi)金(jin)(jin)(jin)風(feng)險防范，督促境外(wai)單位及(ji)(ji)時(shi)搜集(ji)所在國家(地區(qu))政(zheng)治、經濟、社會、安全、輿情(qing)等(deng)(deng)國別風(feng)險信息，對(dui)(dui)發生(sheng)外(wai)匯管制、匯率大(da)幅波動(dong)、通貨膨脹(zhang)率快速攀升等(deng)(deng)情(qing)況，及(ji)(ji)時(shi)做好(hao)重大(da)資(zi)金(jin)(jin)(jin)風(feng)險應急處置工(gong)作。加大(da)對(dui)(dui)境外(wai)單位大(da)額資(zi)金(jin)(jin)(jin)監督力度，對(dui)(dui)大(da)額資(zi)金(jin)(jin)(jin)的(de)決策程(cheng)序、資(zi)金(jin)(jin)(jin)調度、資(zi)金(jin)(jin)(jin)收付渠道、資(zi)金(jin)(jin)(jin)支付聯簽及(ji)(ji)銀行賬戶變(bian)動(dong)、境外(wai)項目傭金(jin)(jin)(jin)管理等(deng)(deng)情(qing)況建立(li)備案跟蹤內(nei)控機制，對(dui)(dui)出現異常情(qing)況的(de)，及(ji)(ji)時(shi)采取應對(dui)(dui)措施，保障境外(wai)資(zi)金(jin)(jin)(jin)安全。
通(tong)知稱，認真(zhen)做(zuo)好資(zi)(zi)金(jin)(jin)內(nei)控(kong)(kong)體(ti)(ti)系監督評(ping)價(jia)(jia)工作。中央企業內(nei)控(kong)(kong)工作要堅持以評(ping)促建(jian)、以評(ping)促改，規(gui)范評(ping)價(jia)(jia)方(fang)法，提升評(ping)價(jia)(jia)質(zhi)量，促進(jin)資(zi)(zi)金(jin)(jin)內(nei)控(kong)(kong)體(ti)(ti)系持續優化。每年對(dui)資(zi)(zi)金(jin)(jin)內(nei)控(kong)(kong)體(ti)(ti)系有效性開展(zhan)全方(fang)位、全覆蓋自評(ping)工作，深(shen)入(ru)揭示(shi)風險(xian)問題，堵塞管(guan)(guan)理(li)漏(lou)洞(dong)，建(jian)立風險(xian)管(guan)(guan)控(kong)(kong)長效機制。對(dui)新興業務(開展(zhan)三年內(nei))、高(gao)風險(xian)業務以及風險(xian)事件頻發(fa)領域至少每半年開展(zhan)1次內(nei)控(kong)(kong)自評(ping)，評(ping)價(jia)(jia)重點包括資(zi)(zi)金(jin)(jin)管(guan)(guan)理(li)制度建(jian)設、重要崗位權(quan)力制衡(heng)、大額資(zi)(zi)金(jin)(jin)撥付程(cheng)序、網銀U盾管(guan)(guan)理(li)等內(nei)容。
有(you)效推進“上對(dui)下”資(zi)金(jin)內(nei)(nei)(nei)(nei)控體系(xi)監督評(ping)價(jia)(jia)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，將資(zi)金(jin)管理制(zhi)(zhi)度健全性(xing)、內(nei)(nei)(nei)(nei)控體系(xi)執行有(you)效性(xing)、關(guan)鍵崗位制(zhi)(zhi)衡(heng)性(xing)、信息(xi)系(xi)統剛性(xing)約束(shu)等作(zuo)(zuo)(zuo)為(wei)監督評(ping)價(jia)(jia)重要內(nei)(nei)(nei)(nei)容，查找內(nei)(nei)(nei)(nei)控缺(que)陷(xian)和風險隱患，確保(bao)集團(tuan)對(dui)全部(bu)(bu)子(zi)企(qi)業(ye)每三年至少評(ping)價(jia)(jia)1次(ci)。加大(da)資(zi)金(jin)內(nei)(nei)(nei)(nei)控體系(xi)監督評(ping)價(jia)(jia)結果在干部(bu)(bu)管理、考核分(fen)配(pei)等工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)中(zhong)的(de)(de)運用(yong)力度，強化(hua)問(wen)題整改(gai)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，明確整改(gai)責任(ren)部(bu)(bu)門、責任(ren)人(ren)和完(wan)成時限，加強整改(gai)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)跟蹤檢查力度，持續完(wan)善資(zi)金(jin)內(nei)(nei)(nei)(nei)控體系(xi)。對(dui)因資(zi)金(jin)內(nei)(nei)(nei)(nei)控缺(que)失、未執行資(zi)金(jin)內(nei)(nei)(nei)(nei)控制(zhi)(zhi)度等造(zao)成資(zi)產(chan)損失的(de)(de)中(zhong)央企(qi)業(ye)，嚴(yan)肅開(kai)展責任(ren)追究工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)。
各中央企(qi)業要(yao)(yao)認(ren)真落實(shi)本通知要(yao)(yao)求，結合實(shi)際，研究制定本企(qi)業資(zi)金(jin)內控監管制度，于2021年7月30日(ri)前報(bao)送國資(zi)委綜合監督局。各地方國資(zi)委可參照制定所監管企(qi)業資(zi)金(jin)內控管理相關制度規定。
【責任編(bian)輯：趙藝涵】