文章(zhang)來源(yuan)：綜合監督局(ju) 發(fa)布時間：2020-11-14
為深入貫(guan)徹(che)習近平(ping)新時代中國(guo)(guo)(guo)特色社會主義思想和黨的十九大(da)精神，認真(zhen)落實(shi)(shi)黨中央、國(guo)(guo)(guo)務院關于防范化解重大(da)風險和推動高質量發(fa)(fa)展(zhan)的決(jue)策部(bu)署(shu)，完善中央企(qi)業風險防控機(ji)制，全面提(ti)升中央企(qi)業內部(bu)控制（以下簡(jian)稱內控）體系(xi)有效性，國(guo)(guo)(guo)務院國(guo)(guo)(guo)資委近日(ri)印(yin)發(fa)(fa)《關于加強(qiang)中央企(qi)業內部(bu)控制體系(xi)建設與監督工作(zuo)的實(shi)(shi)施意(yi)見(jian)》（國(guo)(guo)(guo)資發(fa)(fa)監督規〔2019〕101號，以下簡(jian)稱《實(shi)(shi)施意(yi)見(jian)》）。
《實(shi)施(shi)意見》對中(zhong)央企(qi)業(ye)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系建設與監(jian)督(du)(du)工(gong)作提出(chu)規范性要求，突出(chu)以(yi)(yi)下工(gong)作重(zhong)(zhong)點：一是(shi)建立健(jian)全內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系。從優化(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系、強(qiang)(qiang)化(hua)集(ji)團管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)、完(wan)善管(guan)(guan)(guan)理(li)(li)制(zhi)度(du)、健(jian)全監(jian)督(du)(du)評(ping)(ping)價體(ti)(ti)系等(deng)方面，建立健(jian)全以(yi)(yi)風(feng)險管(guan)(guan)(guan)理(li)(li)為導向(xiang)、合(he)規管(guan)(guan)(guan)理(li)(li)監(jian)督(du)(du)為重(zhong)(zhong)點，嚴格(ge)、規范、全面、有效(xiao)的(de)(de)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系，實(shi)現“強(qiang)(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)、防(fang)風(feng)險、促(cu)合(he)規”的(de)(de)管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)目標。二(er)是(shi)加強(qiang)(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系有效(xiao)執(zhi)行。聚焦關鍵業(ye)務、改(gai)革重(zhong)(zhong)點領域、國有資(zi)本(ben)運營(ying)重(zhong)(zhong)要環節(jie)以(yi)(yi)及(ji)境外國有資(zi)產監(jian)管(guan)(guan)(guan)，加強(qiang)(qiang)重(zhong)(zhong)要崗位和關鍵人(ren)員在授(shou)權、審批(pi)、執(zhi)行、報告等(deng)方面的(de)(de)權責管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)，形成(cheng)相(xiang)互銜接(jie)、相(xiang)互制(zhi)衡、相(xiang)互監(jian)督(du)(du)的(de)(de)工(gong)作機制(zhi)，切實(shi)提高重(zhong)(zhong)大風(feng)險防(fang)控(kong)(kong)(kong)(kong)(kong)能力(li)。三是(shi)強(qiang)(qiang)化(hua)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)信息(xi)(xi)化(hua)剛(gang)性約(yue)束。將信息(xi)(xi)化(hua)建設作為加強(qiang)(qiang)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系剛(gang)性約(yue)束的(de)(de)重(zhong)(zhong)要手段，推動(dong)內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)措施(shi)嵌入業(ye)務信息(xi)(xi)系統，推進信息(xi)(xi)系統間的(de)(de)集(ji)成(cheng)共享，實(shi)現經營(ying)管(guan)(guan)(guan)理(li)(li)決策和執(zhi)行活(huo)動(dong)可(ke)控(kong)(kong)(kong)(kong)(kong)制(zhi)、可(ke)追(zhui)溯、可(ke)檢查，有效(xiao)減(jian)少(shao)人(ren)為違規操縱因素。四是(shi)突出(chu)“強(qiang)(qiang)監(jian)管(guan)(guan)(guan)、嚴問責”。以(yi)(yi)監(jian)督(du)(du)問責為重(zhong)(zhong)要抓手，通過(guo)加強(qiang)(qiang)出(chu)資(zi)人(ren)和企(qi)業(ye)監(jian)督(du)(du)評(ping)(ping)價力(li)度(du)，強(qiang)(qiang)化(hua)整改(gai)落實(shi)和責任(ren)追(zhui)究工(gong)作，形成(cheng)“以(yi)(yi)查促(cu)改(gai)”、“以(yi)(yi)改(gai)促(cu)建”的(de)(de)動(dong)態優化(hua)機制(zhi)，促(cu)進中(zhong)央企(qi)業(ye)不斷完(wan)善內(nei)(nei)控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系。
《實(shi)施意見》要(yao)求中(zhong)央企業充分(fen)發(fa)揮內控體(ti)系對企業強基固本(ben)作用，夯(hang)實(shi)管(guan)理基礎，加(jia)快(kuai)建(jian)設具有全球競(jing)爭(zheng)力的世界一流企業。《實(shi)施意見》同時抄送(song)各省、自治區、直轄(xia)市及計劃單列市和(he)新疆生產建(jian)設兵(bing)團國資(zi)委。