文章來源：監督局 發布(bu)時間：2021-10-12
為貫徹落實黨(dang)中(zhong)(zhong)央(yang)(yang)、國(guo)(guo)務(wu)院(yuan)關于加快建(jian)立健全國(guo)(guo)有(you)(you)企(qi)業(ye)、國(guo)(guo)有(you)(you)資(zi)(zi)本審(shen)計監(jian)督體系和制度的決策部署，完善以管資(zi)(zi)本為主的國(guo)(guo)有(you)(you)資(zi)(zi)產監(jian)管體制，有(you)(you)效推(tui)動構建(jian)集中(zhong)(zhong)統(tong)一、全面(mian)覆蓋、權威高(gao)效的審(shen)計監(jian)督體系，深化(hua)中(zhong)(zhong)央(yang)(yang)企(qi)業(ye)內(nei)部審(shen)計監(jian)督工(gong)作，根據國(guo)(guo)家有(you)(you)關法律(lv)法規規定(ding)，國(guo)(guo)務(wu)院(yuan)國(guo)(guo)資(zi)(zi)委近日(ri)制定(ding)印發了《關于深化(hua)中(zhong)(zhong)央(yang)(yang)企(qi)業(ye)內(nei)部審(shen)計監(jian)督工(gong)作的實施意(yi)見》（國(guo)(guo)資(zi)(zi)發監(jian)督規〔2020〕60號,以下簡稱《實施意(yi)見》）。
《實施意見(jian)》從體(ti)制(zhi)機(ji)(ji)制(zhi)、主(zhu)(zhu)要(yao)工(gong)(gong)(gong)作(zuo)(zuo)、重(zhong)(zhong)點領(ling)(ling)域以及內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)監(jian)管(guan)等(deng)(deng)方(fang)面(mian)對(dui)(dui)深化中央企業(ye)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)監(jian)督(du)(du)工(gong)(gong)(gong)作(zuo)(zuo)提出(chu)了工(gong)(gong)(gong)作(zuo)(zuo)要(yao)求(qiu)(qiu)：一(yi)是進一(yi)步完善內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)管(guan)理體(ti)制(zhi)機(ji)(ji)制(zhi)。明確建(jian)立(li)健全(quan)黨委（黨組）、董事會（或(huo)主(zhu)(zhu)要(yao)負責人(ren)）直接領(ling)(ling)導(dao)下的(de)(de)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)領(ling)(ling)導(dao)體(ti)制(zhi)，發揮董事會審(shen)(shen)計(ji)(ji)(ji)委員會管(guan)理和指導(dao)作(zuo)(zuo)用，完善激(ji)勵約束機(ji)(ji)制(zhi)，壓實工(gong)(gong)(gong)作(zuo)(zuo)責任，加(jia)強集團總部(bu)(bu)(bu)(bu)對(dui)(dui)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)統一(yi)管(guan)控(kong)。二是強化內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)監(jian)督(du)(du)。圍繞貫(guan)徹(che)落實黨中央重(zhong)(zhong)大(da)(da)決策部(bu)(bu)(bu)(bu)署和國家(jia)重(zhong)(zhong)大(da)(da)戰略任務情況、提質增效穩增長、突(tu)出(chu)主(zhu)(zhu)責主(zhu)(zhu)業(ye)、混(hun)合所有制(zhi)改(gai)革(ge)、大(da)(da)額資(zi)金(jin)管(guan)控(kong)、對(dui)(dui)賭模式并購投(tou)資(zi)、高(gao)風險業(ye)務和“三重(zhong)(zhong)一(yi)大(da)(da)”事項等(deng)(deng)重(zhong)(zhong)點領(ling)(ling)域和關鍵環節，提出(chu)加(jia)強內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)監(jian)督(du)(du)檢查等(deng)(deng)具體(ti)工(gong)(gong)(gong)作(zuo)(zuo)要(yao)求(qiu)(qiu)。三是進一(yi)步規范內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)作(zuo)(zuo)。針對(dui)(dui)近(jin)年來經(jing)濟責任審(shen)(shen)計(ji)(ji)(ji)、境外經(jing)營(ying)投(tou)資(zi)、內(nei)控(kong)體(ti)系(xi)建(jian)設、審(shen)(shen)計(ji)(ji)(ji)整改(gai)落實及結果(guo)運用等(deng)(deng)方(fang)面(mian)新(xin)的(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)要(yao)求(qiu)(qiu)和存在的(de)(de)突(tu)出(chu)問題，明確、細化相(xiang)關內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)作(zuo)(zuo)要(yao)求(qiu)(qiu)。四是加(jia)強出(chu)資(zi)人(ren)對(dui)(dui)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)的(de)(de)監(jian)管(guan)。對(dui)(dui)審(shen)(shen)計(ji)(ji)(ji)計(ji)(ji)(ji)劃(hua)編制(zhi)、重(zhong)(zhong)大(da)(da)事項報告(gao)等(deng)(deng)工(gong)(gong)(gong)作(zuo)(zuo)提出(chu)要(yao)求(qiu)(qiu)，明確建(jian)立(li)健全(quan)出(chu)資(zi)人(ren)對(dui)(dui)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)檢查評估工(gong)(gong)(gong)作(zuo)(zuo)機(ji)(ji)制(zhi)、加(jia)大(da)(da)責任追究(jiu)力度等(deng)(deng)。
《實施(shi)意(yi)見》是貫徹黨(dang)中央、國(guo)務院關于加快(kuai)建立健(jian)(jian)全(quan)國(guo)有企(qi)(qi)業、國(guo)有資(zi)本審計監(jian)督體(ti)系和(he)制度的決(jue)策部(bu)署(shu)的重要(yao)舉措，對(dui)推(tui)動健(jian)(jian)全(quan)中央企(qi)(qi)業內部(bu)監(jian)督體(ti)系，完善(shan)以管資(zi)本為主(zhu)的國(guo)有資(zi)產(chan)監(jian)管體(ti)制，促進中央企(qi)(qi)業提升公司治理水平和(he)風險防范(fan)能力(li)提升有十(shi)分重要(yao)的作用(yong)。《實施(shi)意(yi)見》同時抄送各省、自治區、直轄市(shi)及計劃單列市(shi)和(he)新疆生(sheng)產(chan)建設兵團(tuan)國(guo)資(zi)委。
【責任編輯：伍全】