文章來源：中國政府網 發(fa)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)企(qi)(qi)業(ye)(ye)(ye)國(guo)(guo)有資(zi)(zi)(zi)產(chan)是(shi)全(quan)體(ti)人(ren)民(min)(min)的共(gong)同(tong)財富，保障國(guo)(guo)有資(zi)(zi)(zi)產(chan)安全(quan)、防止國(guo)(guo)有資(zi)(zi)(zi)產(chan)流(liu)失，是(shi)全(quan)面建(jian)成小康社會、實現全(quan)體(ti)人(ren)民(min)(min)共(gong)同(tong)富裕的必然要求。改革(ge)開放以來，我國(guo)(guo)國(guo)(guo)有經濟(ji)不(bu)(bu)斷發展壯大，國(guo)(guo)有企(qi)(qi)業(ye)(ye)(ye)市場活力普遍(bian)增強、效(xiao)率顯著提(ti)高，企(qi)(qi)業(ye)(ye)(ye)國(guo)(guo)有資(zi)(zi)(zi)產(chan)監(jian)管(guan)工作(zuo)取得積極進展和(he)明顯成效(xiao)。但與此(ci)同(tong)時，一些國(guo)(guo)有企(qi)(qi)業(ye)(ye)(ye)逐漸暴露出(chu)管(guan)理不(bu)(bu)規(gui)范(fan)、內(nei)部人(ren)控制嚴(yan)重、企(qi)(qi)業(ye)(ye)(ye)領導人(ren)員權力缺乏制約、腐敗(bai)案件多(duo)有發生等問題，企(qi)(qi)業(ye)(ye)(ye)國(guo)(guo)有資(zi)(zi)(zi)產(chan)監(jian)督工作(zuo)中(zhong)多(duo)頭監(jian)督、重復監(jian)督和(he)監(jian)督不(bu)(bu)到位(wei)的現象也日益(yi)突(tu)出(chu)。為貫徹落實中(zhong)央關(guan)于深化(hua)國(guo)(guo)有企(qi)(qi)業(ye)(ye)(ye)改革(ge)的有關(guan)部署(shu)，切實加強和(he)改進企(qi)(qi)業(ye)(ye)(ye)國(guo)(guo)有資(zi)(zi)(zi)產(chan)監(jian)督、防止國(guo)(guo)有資(zi)(zi)(zi)產(chan)流(liu)失，經國(guo)(guo)務院同(tong)意，現提(ti)出(chu)以下意見。
一、總體要求
（一）指導思想。認真貫(guan)徹落實(shi)黨(dang)的(de)(de)十(shi)八(ba)大(da)和(he)十(shi)八(ba)屆二(er)中(zhong)、三中(zhong)、四中(zhong)、五中(zhong)全會精(jing)神，按照黨(dang)中(zhong)央、國(guo)務院有(you)(you)關決策部署，以國(guo)有(you)(you)資(zi)(zi)產保值增值、防止流失為目(mu)標，堅(jian)持問題導向，立(li)足體(ti)制機制制度創新(xin)，加(jia)強和(he)改進黨(dang)對國(guo)有(you)(you)企業(ye)的(de)(de)領導，切實(shi)強化國(guo)有(you)(you)企業(ye)內部監(jian)(jian)督(du)(du)、出資(zi)(zi)人監(jian)(jian)督(du)(du)和(he)審計、紀檢(jian)監(jian)(jian)察、巡視監(jian)(jian)督(du)(du)以及社會監(jian)(jian)督(du)(du)，嚴(yan)格責任追究，加(jia)快形成全面(mian)覆蓋、分工明確、協同配合、制約(yue)有(you)(you)力的(de)(de)國(guo)有(you)(you)資(zi)(zi)產監(jian)(jian)督(du)(du)體(ti)系，充分體(ti)現監(jian)(jian)督(du)(du)的(de)(de)嚴(yan)肅(su)性(xing)(xing)、權威(wei)性(xing)(xing)、時效性(xing)(xing)，促進國(guo)有(you)(you)企業(ye)持續健康發展。
（二）基本原則。
堅持(chi)全(quan)面(mian)覆蓋(gai)，突(tu)出重(zhong)點(dian)。實現企(qi)業(ye)(ye)國(guo)(guo)有資(zi)產(chan)監(jian)督全(quan)覆蓋(gai)，加強對國(guo)(guo)有企(qi)業(ye)(ye)權力(li)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(zhong)點(dian)部門、重(zhong)點(dian)崗位和重(zhong)點(dian)決策(ce)環節的監(jian)督，切實維護國(guo)(guo)有資(zi)產(chan)安(an)全(quan)。
堅持(chi)權責分明，協同(tong)聯合(he)。清晰界定各類(lei)監督主體的監督職責，有效整(zheng)合(he)監督資源(yuan)，增強監督工(gong)作合(he)力，形成內外銜接、上下貫通的國有資產監督格局。
堅持放管結合，提高(gao)效率。正確處理好(hao)依(yi)法加強監(jian)督(du)和增強企(qi)業活(huo)力的關系，改進監(jian)督(du)方式，創新監(jian)督(du)方法，尊(zun)重和維護企(qi)業經營自主權，增強監(jian)督(du)的針對性和有效性。
堅持完善制(zhi)(zhi)度，嚴(yan)肅問(wen)責。建立健全企(qi)業國(guo)有資產監(jian)督(du)法律(lv)法規體(ti)系，依(yi)法依(yi)規開(kai)展監(jian)督(du)工作(zuo)，完善責任追(zhui)究(jiu)制(zhi)(zhi)度，對違法違規造成國(guo)有資產損失以及監(jian)督(du)工作(zuo)中失職(zhi)瀆職(zhi)的(de)責任主體(ti)，嚴(yan)格追(zhui)究(jiu)責任。
二、著(zhu)力強(qiang)化(hua)企業內部(bu)監督(du)
（三）完善(shan)企(qi)(qi)業(ye)(ye)(ye)內(nei)部監(jian)(jian)(jian)(jian)督(du)(du)(du)機制(zhi)(zhi)。企(qi)(qi)業(ye)(ye)(ye)集團應(ying)當(dang)建立涵蓋各治(zhi)理(li)主體及審(shen)計、紀檢(jian)監(jian)(jian)(jian)(jian)察(cha)、巡視、法(fa)律(lv)、財務(wu)(wu)等(deng)部門的(de)(de)監(jian)(jian)(jian)(jian)督(du)(du)(du)工(gong)作(zuo)體系，強(qiang)(qiang)化對子企(qi)(qi)業(ye)(ye)(ye)的(de)(de)縱向監(jian)(jian)(jian)(jian)督(du)(du)(du)和(he)各業(ye)(ye)(ye)務(wu)(wu)板塊的(de)(de)專業(ye)(ye)(ye)監(jian)(jian)(jian)(jian)督(du)(du)(du)。健全涉及財務(wu)(wu)、采購、營銷、投(tou)資等(deng)方面的(de)(de)內(nei)部監(jian)(jian)(jian)(jian)督(du)(du)(du)制(zhi)(zhi)度和(he)內(nei)控機制(zhi)(zhi)，進(jin)一步(bu)發揮(hui)總(zong)會(hui)計師、總(zong)法(fa)律(lv)顧問作(zuo)用，加(jia)強(qiang)(qiang)對企(qi)(qi)業(ye)(ye)(ye)重大決策和(he)重要經營活(huo)動的(de)(de)財務(wu)(wu)、法(fa)律(lv)審(shen)核把關(guan)。加(jia)強(qiang)(qiang)企(qi)(qi)業(ye)(ye)(ye)內(nei)部監(jian)(jian)(jian)(jian)督(du)(du)(du)工(gong)作(zuo)的(de)(de)聯(lian)動配(pei)合，提升信息(xi)化水(shui)平，強(qiang)(qiang)化流程(cheng)管控的(de)(de)剛性約束，確保內(nei)部監(jian)(jian)(jian)(jian)督(du)(du)(du)及時(shi)、有效。
（四）強(qiang)(qiang)(qiang)化董(dong)(dong)事(shi)會規(gui)范(fan)運作(zuo)和(he)對經理(li)層(ceng)的(de)監督。深入(ru)推(tui)進外部(bu)董(dong)(dong)事(shi)占多數的(de)董(dong)(dong)事(shi)會建(jian)設，加強(qiang)(qiang)(qiang)董(dong)(dong)事(shi)會內部(bu)的(de)制(zhi)衡約束，依法規(gui)范(fan)董(dong)(dong)事(shi)會決(jue)(jue)策(ce)程序和(he)董(dong)(dong)事(shi)長履職行為，落實董(dong)(dong)事(shi)對董(dong)(dong)事(shi)會決(jue)(jue)議(yi)承(cheng)擔的(de)法定責(ze)任。切實加強(qiang)(qiang)(qiang)董(dong)(dong)事(shi)會對經理(li)層(ceng)落實董(dong)(dong)事(shi)會決(jue)(jue)議(yi)情況的(de)監督。設置由外部(bu)董(dong)(dong)事(shi)組(zu)成的(de)審(shen)(shen)計委員(yuan)會，建(jian)立審(shen)(shen)計部(bu)門向董(dong)(dong)事(shi)會負責(ze)的(de)工作(zuo)機(ji)制(zhi)，董(dong)(dong)事(shi)會依法審(shen)(shen)議(yi)批準(zhun)企業年度審(shen)(shen)計計劃和(he)重要審(shen)(shen)計報(bao)告，增強(qiang)(qiang)(qiang)董(dong)(dong)事(shi)會運用內部(bu)審(shen)(shen)計規(gui)范(fan)運營、管控(kong)風險的(de)能力。
（五）加強企業(ye)內設(she)監(jian)(jian)事(shi)(shi)會(hui)建設(she)。建立監(jian)(jian)事(shi)(shi)會(hui)主席由(you)上(shang)級母公司依法提(ti)名、委派制度，提(ti)高專(zhuan)職(zhi)監(jian)(jian)事(shi)(shi)比例(li)，增強監(jian)(jian)事(shi)(shi)會(hui)的獨立性(xing)(xing)和權(quan)威(wei)性(xing)(xing)。加大監(jian)(jian)事(shi)(shi)會(hui)對董事(shi)(shi)、高級管理人員履(lv)職(zhi)行(xing)為的監(jian)(jian)督力度，進一步落實(shi)監(jian)(jian)事(shi)(shi)會(hui)檢查公司財(cai)務、糾(jiu)正董事(shi)(shi)及(ji)高級管理人員損害公司利益行(xing)為等職(zhi)權(quan)，保障監(jian)(jian)事(shi)(shi)會(hui)依法行(xing)權(quan)履(lv)職(zhi)，強化監(jian)(jian)事(shi)(shi)會(hui)及(ji)監(jian)(jian)事(shi)(shi)的監(jian)(jian)督責任。
（六）重視企(qi)(qi)業(ye)職(zhi)工(gong)民(min)(min)主(zhu)監(jian)(jian)督。健全以職(zhi)工(gong)代表大會(hui)為基(ji)本形式的(de)企(qi)(qi)業(ye)民(min)(min)主(zhu)管理制度，規范職(zhi)工(gong)董事(shi)(shi)、職(zhi)工(gong)監(jian)(jian)事(shi)(shi)的(de)產生程序，切實(shi)發揮其在參與(yu)公(gong)(gong)司決策(ce)和(he)(he)治(zhi)理中的(de)作用。大力推進廠務公(gong)(gong)開，建(jian)立公(gong)(gong)開事(shi)(shi)項清單制度，保(bao)障職(zhi)工(gong)知情(qing)權(quan)、參與(yu)權(quan)和(he)(he)監(jian)(jian)督權(quan)。
（七）發(fa)揮企(qi)業(ye)黨(dang)(dang)組(zu)織(zhi)保證(zheng)監(jian)督作用。把加強黨(dang)(dang)的領導和(he)完善公司治理統一起來，落實黨(dang)(dang)組(zu)織(zhi)在企(qi)業(ye)黨(dang)(dang)風廉政建設和(he)反腐敗工作中的主體責任(ren)和(he)紀檢(jian)機(ji)構(gou)的監(jian)督責任(ren)，健全(quan)黨(dang)(dang)組(zu)織(zhi)參與重大決(jue)策機(ji)制，強化黨(dang)(dang)組(zu)織(zhi)對企(qi)業(ye)領導人員履(lv)職(zhi)行為的監(jian)督，確保企(qi)業(ye)決(jue)策部署及其執行過(guo)程符(fu)合黨(dang)(dang)和(he)國家方針(zhen)政策、法(fa)律法(fa)規。
三、切實加強企(qi)業外部監督
（八）完善國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)管(guan)(guan)機(ji)構(gou)(gou)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)。國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)管(guan)(guan)機(ji)構(gou)(gou)要堅(jian)持出(chu)(chu)資(zi)人管(guan)(guan)理(li)和監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)的(de)有(you)(you)(you)(you)機(ji)統一(yi)(yi)，進一(yi)(yi)步加(jia)強(qiang)出(chu)(chu)資(zi)人監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)。健全國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)(ye)(ye)規劃投(tou)資(zi)、改制重(zhong)組、產(chan)(chan)(chan)權管(guan)(guan)理(li)、財(cai)(cai)務評(ping)價(jia)、業(ye)(ye)(ye)(ye)績考(kao)核、選人用人、薪酬分配等規范國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)本運(yun)(yun)作、防止流(liu)失的(de)制度(du)。加(jia)大(da)對國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)管(guan)(guan)制度(du)執行情況的(de)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)力度(du)，定期(qi)開(kai)展(zhan)對各業(ye)(ye)(ye)(ye)務領域制度(du)執行情況的(de)檢查(cha)(cha)(cha)，針對不同時期(qi)的(de)重(zhong)點任(ren)務和突出(chu)(chu)問(wen)題不定期(qi)開(kai)展(zhan)專項抽查(cha)(cha)(cha)。國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)管(guan)(guan)機(ji)構(gou)(gou)設立稽(ji)查(cha)(cha)(cha)辦公室，負責分類處(chu)置(zhi)和督(du)(du)(du)(du)辦監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)工(gong)作中(zhong)(zhong)發(fa)現的(de)需要企(qi)(qi)業(ye)(ye)(ye)(ye)整改的(de)問(wen)題，組織開(kai)展(zhan)國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)重(zhong)大(da)損失調查(cha)(cha)(cha)，提出(chu)(chu)有(you)(you)(you)(you)關責任(ren)追究的(de)意見(jian)建議(yi)。開(kai)展(zhan)國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)管(guan)(guan)機(ji)構(gou)(gou)向所出(chu)(chu)資(zi)企(qi)(qi)業(ye)(ye)(ye)(ye)依法(fa)(fa)委派(pai)總會計(ji)師試點工(gong)作，強(qiang)化出(chu)(chu)資(zi)人對企(qi)(qi)業(ye)(ye)(ye)(ye)重(zhong)大(da)財(cai)(cai)務事(shi)項的(de)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)。加(jia)強(qiang)企(qi)(qi)業(ye)(ye)(ye)(ye)境(jing)外(wai)國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)，重(zhong)視在法(fa)(fa)人治理(li)結構(gou)(gou)中(zhong)(zhong)運(yun)(yun)用出(chu)(chu)資(zi)人監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)手段，強(qiang)化對企(qi)(qi)業(ye)(ye)(ye)(ye)境(jing)外(wai)投(tou)資(zi)、運(yun)(yun)營和產(chan)(chan)(chan)權狀況的(de)監(jian)(jian)(jian)(jian)(jian)督(du)(du)(du)(du)，嚴格規范境(jing)外(wai)大(da)額(e)資(zi)金(jin)使用、集中(zhong)(zhong)采(cai)購和傭(yong)金(jin)管(guan)(guan)理(li)，確保企(qi)(qi)業(ye)(ye)(ye)(ye)境(jing)外(wai)國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)(chan)(chan)安全可控、有(you)(you)(you)(you)效(xiao)運(yun)(yun)營。
（九(jiu)）加(jia)強(qiang)和改(gai)進外(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)。對國(guo)有資產(chan)監(jian)(jian)(jian)(jian)(jian)管機構所出(chu)資企(qi)業(ye)依(yi)法(fa)實行(xing)外(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)制(zhi)度(du)。外(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)由(you)政府派(pai)(pai)(pai)出(chu)，作為出(chu)資人監(jian)(jian)(jian)(jian)(jian)督(du)的(de)(de)(de)專門(men)力量(liang)，圍(wei)繞企(qi)業(ye)財務(wu)、重(zhong)大決策、運營過程(cheng)中涉及(ji)國(guo)有資產(chan)流(liu)失的(de)(de)(de)事(shi)(shi)(shi)(shi)項(xiang)和關鍵環(huan)節、董事(shi)(shi)(shi)(shi)會(hui)和經(jing)理層依(yi)法(fa)依(yi)規履職(zhi)情況等重(zhong)點，著力強(qiang)化對企(qi)業(ye)的(de)(de)(de)當期和事(shi)(shi)(shi)(shi)中監(jian)(jian)(jian)(jian)(jian)督(du)。進一步完善(shan)履職(zhi)報告(gao)(gao)制(zhi)度(du)，外(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)要(yao)逐戶向(xiang)政府報告(gao)(gao)年度(du)監(jian)(jian)(jian)(jian)(jian)督(du)檢(jian)查(cha)情況，對重(zhong)大事(shi)(shi)(shi)(shi)項(xiang)、重(zhong)要(yao)情況、重(zhong)大風險和違法(fa)違紀違規行(xing)為“一事(shi)(shi)(shi)(shi)一報告(gao)(gao)”。按照規定的(de)(de)(de)程(cheng)序(xu)和內容，對監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)監(jian)(jian)(jian)(jian)(jian)督(du)檢(jian)查(cha)情況實行(xing)“一企(qi)一公開(kai)”，也(ye)可(ke)(ke)(ke)以按照類別(bie)和事(shi)(shi)(shi)(shi)項(xiang)公開(kai)。切實保障監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)主席依(yi)法(fa)行(xing)權履職(zhi)，落實外(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)的(de)(de)(de)糾正建(jian)議權、罷免或(huo)者調整建(jian)議權，監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)主席根據(ju)授權督(du)促企(qi)業(ye)整改(gai)落實有關問題或(huo)者約談企(qi)業(ye)領導人員。建(jian)立外(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)可(ke)(ke)(ke)追溯、可(ke)(ke)(ke)量(liang)化、可(ke)(ke)(ke)考核、可(ke)(ke)(ke)問責(ze)的(de)(de)(de)履職(zhi)記錄制(zhi)度(du)，切實強(qiang)化責(ze)任意識，健全責(ze)任倒查(cha)機制(zhi)。
（十）健全國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)審(shen)(shen)(shen)計(ji)(ji)監督(du)(du)體系(xi)。完善國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)審(shen)(shen)(shen)計(ji)(ji)制(zhi)度，進一步厘(li)清政府部門公共審(shen)(shen)(shen)計(ji)(ji)、出資(zi)(zi)人審(shen)(shen)(shen)計(ji)(ji)和企(qi)(qi)(qi)(qi)業(ye)(ye)內部審(shen)(shen)(shen)計(ji)(ji)之間的職責分工，實現企(qi)(qi)(qi)(qi)業(ye)(ye)國(guo)有(you)(you)(you)資(zi)(zi)產(chan)審(shen)(shen)(shen)計(ji)(ji)監督(du)(du)全覆蓋。加大(da)對(dui)國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)領(ling)導人員履行(xing)經(jing)濟(ji)責任情況的審(shen)(shen)(shen)計(ji)(ji)力度，堅持離(li)任必審(shen)(shen)(shen)，完善任中審(shen)(shen)(shen)計(ji)(ji)，探索任期輪審(shen)(shen)(shen)，實現任期內至(zhi)少審(shen)(shen)(shen)計(ji)(ji)一次。探索建立(li)國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)經(jing)常性審(shen)(shen)(shen)計(ji)(ji)制(zhi)度，對(dui)國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)重大(da)財務(wu)異(yi)常、重大(da)資(zi)(zi)產(chan)損失(shi)及風(feng)險(xian)隱(yin)患(huan)、國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)境外資(zi)(zi)產(chan)等開(kai)展(zhan)專項(xiang)審(shen)(shen)(shen)計(ji)(ji)，對(dui)重大(da)決(jue)策(ce)部署(shu)和投資(zi)(zi)項(xiang)目(mu)、重要專項(xiang)資(zi)(zi)金等開(kai)展(zhan)跟蹤審(shen)(shen)(shen)計(ji)(ji)。完善國(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)購(gou)買審(shen)(shen)(shen)計(ji)(ji)服務(wu)辦法(fa)，擴(kuo)大(da)購(gou)買服務(wu)范圍，推(tui)動審(shen)(shen)(shen)計(ji)(ji)監督(du)(du)職業(ye)(ye)化。
（十一）進(jin)(jin)一步增強(qiang)紀(ji)檢監察和(he)(he)巡(xun)視(shi)(shi)的(de)(de)(de)監督(du)作(zuo)用。督(du)促(cu)國(guo)有(you)(you)企業(ye)(ye)落實(shi)(shi)“兩個責任”，實(shi)(shi)行(xing)“一案(an)雙查(cha)”，強(qiang)化責任追究(jiu)。加(jia)強(qiang)對國(guo)有(you)(you)企業(ye)(ye)執行(xing)黨(dang)(dang)(dang)的(de)(de)(de)紀(ji)律(lv)情況的(de)(de)(de)監督(du)檢查(cha)，重(zhong)(zhong)點(dian)(dian)審(shen)查(cha)國(guo)有(you)(you)企業(ye)(ye)執行(xing)黨(dang)(dang)(dang)的(de)(de)(de)政治紀(ji)律(lv)、政治規矩、組(zu)織紀(ji)律(lv)、廉(lian)潔紀(ji)律(lv)情況，嚴肅查(cha)處違反黨(dang)(dang)(dang)中(zhong)央(yang)八項規定(ding)精神(shen)的(de)(de)(de)行(xing)為(wei)和(he)(he)“四(si)風(feng)(feng)”問(wen)題。查(cha)辦腐(fu)敗(bai)案(an)件以上(shang)級紀(ji)委領導為(wei)主，線索處置(zhi)和(he)(he)案(an)件查(cha)辦在向(xiang)同(tong)級黨(dang)(dang)(dang)委報告(gao)的(de)(de)(de)同(tong)時，必須向(xiang)上(shang)級紀(ji)委報告(gao)。嚴肅查(cha)辦發(fa)生在國(guo)有(you)(you)企業(ye)(ye)改制(zhi)重(zhong)(zhong)組(zu)、產權交易(yi)、投資并購(gou)、物資采購(gou)、招標(biao)投標(biao)以及國(guo)際化經營等(deng)重(zhong)(zhong)點(dian)(dian)領域(yu)和(he)(he)關鍵環(huan)節的(de)(de)(de)腐(fu)敗(bai)案(an)件。貫徹中(zhong)央(yang)巡(xun)視(shi)(shi)工作(zuo)方針，聚焦黨(dang)(dang)(dang)風(feng)(feng)廉(lian)政建設和(he)(he)反腐(fu)敗(bai)斗爭(zheng)，圍繞“四(si)個著力”，加(jia)強(qiang)和(he)(he)改進(jin)(jin)國(guo)有(you)(you)企業(ye)(ye)巡(xun)視(shi)(shi)工作(zuo)，發(fa)現問(wen)題，形成震懾，倒逼(bi)改革(ge)，促(cu)進(jin)(jin)發(fa)展。
（十二）建立(li)高(gao)效順暢的外(wai)部監(jian)(jian)督(du)協(xie)同機制(zhi)(zhi)。整合(he)出資人監(jian)(jian)管、外(wai)派監(jian)(jian)事會監(jian)(jian)督(du)和(he)審計、紀檢監(jian)(jian)察、巡視等監(jian)(jian)督(du)力量，建立(li)監(jian)(jian)督(du)工作會商機制(zhi)(zhi)，加(jia)強統籌，減少重復檢查(cha)，提高(gao)監(jian)(jian)督(du)效能。創新監(jian)(jian)督(du)工作機制(zhi)(zhi)和(he)方式方法(fa)，運(yun)用(yong)信息化手段查(cha)核(he)問題，實現監(jian)(jian)督(du)信息共(gong)享。完善重大違法(fa)違紀違規(gui)問題線索向紀檢監(jian)(jian)察機關、司法(fa)機關移(yi)送機制(zhi)(zhi)，健全監(jian)(jian)督(du)主體依法(fa)提請有關機關配(pei)合(he)調查(cha)案件的制(zhi)(zhi)度措施。
四、實(shi)施(shi)信(xin)息公開加強社會監督
（十(shi)三）推動(dong)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)產和(he)國(guo)(guo)(guo)有(you)(you)(you)企(qi)業(ye)重大信(xin)息(xi)公開。建(jian)立健全企(qi)業(ye)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)產監管(guan)重大信(xin)息(xi)公開制(zhi)度，依(yi)法依(yi)規設立信(xin)息(xi)公開平(ping)臺，對國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)本整體運(yun)營(ying)情況、企(qi)業(ye)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)產保值(zhi)增值(zhi)及(ji)經營(ying)業(ye)績考核總體情況、國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)產監管(guan)制(zhi)度和(he)監督檢(jian)查情況等依(yi)法依(yi)規、及(ji)時準(zhun)確(que)披(pi)露。國(guo)(guo)(guo)有(you)(you)(you)企(qi)業(ye)要嚴格(ge)執行(xing)《企(qi)業(ye)信(xin)息(xi)公示暫行(xing)條例》，在依(yi)法保護(hu)國(guo)(guo)(guo)家秘密和(he)企(qi)業(ye)商業(ye)秘密的前(qian)提下，主動(dong)公開公司治理(li)以及(ji)管(guan)理(li)架構、經營(ying)情況、財務(wu)狀況、關聯交(jiao)易(yi)、企(qi)業(ye)負責人薪酬等信(xin)息(xi)。
（十四(si)）切(qie)實加強社會(hui)監督(du)(du)。重視(shi)各(ge)類媒(mei)體的(de)監督(du)(du)，及(ji)時回應(ying)社會(hui)輿論對(dui)企業國(guo)有資產運營的(de)重大關切(qie)。暢通社會(hui)公眾的(de)監督(du)(du)渠(qu)道，認真處理人民(min)群眾有關來(lai)信、來(lai)訪和舉報，切(qie)實保障單位(wei)和個人對(dui)造成國(guo)有資產損失行為進行檢舉和控告的(de)權(quan)利。推動社會(hui)中介(jie)機(ji)構(gou)規(gui)范執業，發揮其第三方獨立監督(du)(du)作用(yong)。
五、強化國有(you)資產(chan)損(sun)失和(he)監督工作責任追究
（十五）加大(da)(da)對(dui)(dui)(dui)國(guo)(guo)(guo)有企(qi)業(ye)違(wei)(wei)規(gui)(gui)經(jing)營(ying)責任(ren)追(zhui)究(jiu)力度(du)。明(ming)確(que)企(qi)業(ye)作為(wei)維護國(guo)(guo)(guo)有資(zi)產(chan)安全、防止流(liu)失(shi)(shi)的(de)(de)責任(ren)主(zhu)體(ti)，健全并嚴格執行國(guo)(guo)(guo)有企(qi)業(ye)違(wei)(wei)規(gui)(gui)經(jing)營(ying)責任(ren)追(zhui)究(jiu)制(zhi)(zhi)度(du)。綜合(he)運用組織(zhi)處理、經(jing)濟處罰、禁入限制(zhi)(zhi)、紀(ji)(ji)律處分和(he)追(zhui)究(jiu)刑事責任(ren)等手段，依法(fa)查辦違(wei)(wei)規(gui)(gui)經(jing)營(ying)導(dao)致國(guo)(guo)(guo)有資(zi)產(chan)重大(da)(da)損失(shi)(shi)的(de)(de)案件，嚴厲(li)懲處侵吞、貪(tan)污(wu)、輸送(song)、揮(hui)霍國(guo)(guo)(guo)有資(zi)產(chan)和(he)逃廢金融債(zhai)務的(de)(de)行為(wei)。對(dui)(dui)(dui)國(guo)(guo)(guo)有企(qi)業(ye)違(wei)(wei)法(fa)違(wei)(wei)紀(ji)(ji)違(wei)(wei)規(gui)(gui)問題(ti)突出(chu)、造成(cheng)重大(da)(da)國(guo)(guo)(guo)有資(zi)產(chan)損失(shi)(shi)的(de)(de)，嚴肅追(zhui)究(jiu)企(qi)業(ye)黨組織(zhi)的(de)(de)主(zhu)體(ti)責任(ren)和(he)企(qi)業(ye)紀(ji)(ji)檢機(ji)構的(de)(de)監督責任(ren)。建立(li)完善國(guo)(guo)(guo)有企(qi)業(ye)違(wei)(wei)規(gui)(gui)經(jing)營(ying)責任(ren)追(zhui)究(jiu)典型問題(ti)通(tong)報制(zhi)(zhi)度(du)，加強對(dui)(dui)(dui)企(qi)業(ye)領導(dao)人員的(de)(de)警(jing)示教育。
（十六）嚴(yan)格(ge)監(jian)(jian)(jian)督工(gong)(gong)作責(ze)任追(zhui)究(jiu)。落實企業(ye)外部監(jian)(jian)(jian)督主體(ti)維護國有資(zi)產(chan)安(an)全(quan)、防止流失的(de)監(jian)(jian)(jian)督責(ze)任。健全(quan)國有資(zi)產(chan)監(jian)(jian)(jian)管機構、外派監(jian)(jian)(jian)事會、審計機關(guan)和紀(ji)(ji)(ji)檢監(jian)(jian)(jian)察、巡視部門在監(jian)(jian)(jian)督工(gong)(gong)作中的(de)問責(ze)機制，對企業(ye)重(zhong)大違(wei)法違(wei)紀(ji)(ji)(ji)違(wei)規問題應當(dang)發(fa)現而未發(fa)現或(huo)敷衍(yan)不(bu)(bu)追(zhui)、隱匿不(bu)(bu)報(bao)、查處不(bu)(bu)力的(de)，嚴(yan)格(ge)追(zhui)究(jiu)有關(guan)人員(yuan)失職瀆職責(ze)任，視不(bu)(bu)同情(qing)形分別(bie)給(gei)予紀(ji)(ji)(ji)律(lv)處分或(huo)行政(zheng)處分，構成(cheng)犯罪(zui)的(de)，依法追(zhui)究(jiu)刑(xing)事責(ze)任。完善監(jian)(jian)(jian)督工(gong)(gong)作中的(de)自我(wo)監(jian)(jian)(jian)督機制，健全(quan)內控措施，嚴(yan)肅查處監(jian)(jian)(jian)督工(gong)(gong)作人員(yuan)在問題線索(suo)清(qing)理、處置和案件查辦過程中違(wei)反政(zheng)治紀(ji)(ji)(ji)律(lv)、組織紀(ji)(ji)(ji)律(lv)、廉潔紀(ji)(ji)(ji)律(lv)、工(gong)(gong)作紀(ji)(ji)(ji)律(lv)的(de)行為。
六、加強監(jian)督制度和能力建設
（十七）完善(shan)(shan)企業(ye)國(guo)(guo)有(you)(you)(you)資(zi)(zi)產(chan)監(jian)督(du)法(fa)律制(zhi)度。做好國(guo)(guo)有(you)(you)(you)資(zi)(zi)產(chan)監(jian)督(du)法(fa)律法(fa)規(gui)的(de)立改(gai)廢(fei)釋工作(zuo)，按照法(fa)定程序修訂(ding)完善(shan)(shan)企業(ye)國(guo)(guo)有(you)(you)(you)資(zi)(zi)產(chan)法(fa)等(deng)法(fa)律法(fa)規(gui)中有(you)(you)(you)關(guan)(guan)企業(ye)國(guo)(guo)有(you)(you)(you)資(zi)(zi)產(chan)監(jian)督(du)的(de)規(gui)定，制(zhi)定出臺防止企業(ye)國(guo)(guo)有(you)(you)(you)資(zi)(zi)產(chan)流失條(tiao)例(li)，將(jiang)加強企業(ye)國(guo)(guo)有(you)(you)(you)資(zi)(zi)產(chan)監(jian)督(du)的(de)職責、程序和(he)有(you)(you)(you)關(guan)(guan)要求(qiu)法(fa)定化(hua)、規(gui)范化(hua)。
（十(shi)八）加強監(jian)(jian)督(du)(du)隊(dui)伍(wu)建設。選派政(zheng)治(zhi)堅定、業(ye)務(wu)扎實、作風過硬、清正(zheng)廉潔(jie)的(de)優(you)(you)秀人才，進一(yi)步充實監(jian)(jian)督(du)(du)力量。優(you)(you)化監(jian)(jian)督(du)(du)隊(dui)伍(wu)知(zhi)識結構，重視提升監(jian)(jian)督(du)(du)隊(dui)伍(wu)的(de)綜(zong)合素(su)質和(he)專(zhuan)業(ye)素(su)養(yang)。加強對監(jian)(jian)督(du)(du)隊(dui)伍(wu)的(de)日(ri)常管理和(he)考(kao)核評價，健(jian)全與監(jian)(jian)督(du)(du)工作成效掛鉤的(de)激勵約束(shu)機(ji)制，強化監(jian)(jian)督(du)(du)隊(dui)伍(wu)履職保障(zhang)。
本(ben)意見適用于(yu)全(quan)國企業國有資產(chan)監督工作。金融、文化等企業國有資產(chan)監督工作，中央另有規(gui)定的(de)依其規(gui)定執行。
國(guo)務院辦公廳
2015年10月31日