文章(zhang)來(lai)源：綜合監督(du)局 發布時(shi)間：2020-11-14
為深入貫徹習近平(ping)新(xin)時(shi)代中(zhong)(zhong)(zhong)國(guo)特色(se)社(she)會主義思想(xiang)和(he)黨的十(shi)九(jiu)大精神，認真(zhen)落實黨中(zhong)(zhong)(zhong)央(yang)、國(guo)務院(yuan)(yuan)關(guan)于防(fang)范化解重大風險(xian)和(he)推動高質量發(fa)展(zhan)的決策部(bu)署，完(wan)善中(zhong)(zhong)(zhong)央(yang)企(qi)業(ye)風險(xian)防(fang)控(kong)機制(zhi)，全面提升中(zhong)(zhong)(zhong)央(yang)企(qi)業(ye)內(nei)部(bu)控(kong)制(zhi)（以下簡稱內(nei)控(kong)）體系有效性(xing)，國(guo)務院(yuan)(yuan)國(guo)資委近日印發(fa)《關(guan)于加強中(zhong)(zhong)(zhong)央(yang)企(qi)業(ye)內(nei)部(bu)控(kong)制(zhi)體系建設(she)與監督工作的實施(shi)意見》（國(guo)資發(fa)監督規〔2019〕101號，以下簡稱《實施(shi)意見》）。
《實(shi)(shi)施(shi)意見》對中(zhong)央企(qi)(qi)(qi)業(ye)內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)建(jian)設(she)與監(jian)(jian)督工(gong)作提出(chu)規(gui)(gui)范性(xing)要求，突(tu)(tu)出(chu)以下工(gong)作重點：一(yi)是(shi)(shi)建(jian)立(li)(li)健(jian)全內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)。從優(you)化(hua)內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)、強化(hua)集(ji)團管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)、完善管(guan)(guan)(guan)理(li)制(zhi)(zhi)度、健(jian)全監(jian)(jian)督評價體(ti)(ti)系(xi)等(deng)方面，建(jian)立(li)(li)健(jian)全以風(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)為(wei)導向、合規(gui)(gui)管(guan)(guan)(guan)理(li)監(jian)(jian)督為(wei)重點，嚴(yan)(yan)格、規(gui)(gui)范、全面、有效的內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)，實(shi)(shi)現(xian)“強內控(kong)(kong)(kong)(kong)(kong)、防風(feng)(feng)(feng)險(xian)、促(cu)(cu)合規(gui)(gui)”的管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)目標。二是(shi)(shi)加(jia)強內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)有效執(zhi)行(xing)。聚焦關鍵業(ye)務、改革(ge)重點領(ling)域、國(guo)有資(zi)本運營重要環節以及境外國(guo)有資(zi)產監(jian)(jian)管(guan)(guan)(guan)，加(jia)強重要崗位和關鍵人(ren)(ren)員(yuan)在(zai)授(shou)權、審批、執(zhi)行(xing)、報告(gao)等(deng)方面的權責管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)(kong)，形成相互(hu)銜接、相互(hu)制(zhi)(zhi)衡、相互(hu)監(jian)(jian)督的工(gong)作機制(zhi)(zhi)，切實(shi)(shi)提高(gao)重大風(feng)(feng)(feng)險(xian)防控(kong)(kong)(kong)(kong)(kong)能力。三是(shi)(shi)強化(hua)內控(kong)(kong)(kong)(kong)(kong)信(xin)息化(hua)剛性(xing)約束。將(jiang)信(xin)息化(hua)建(jian)設(she)作為(wei)加(jia)強內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)剛性(xing)約束的重要手(shou)段，推(tui)動(dong)內控(kong)(kong)(kong)(kong)(kong)措施(shi)嵌入業(ye)務信(xin)息系(xi)統，推(tui)進(jin)信(xin)息系(xi)統間(jian)的集(ji)成共享，實(shi)(shi)現(xian)經營管(guan)(guan)(guan)理(li)決策和執(zhi)行(xing)活動(dong)可控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)、可追溯、可檢查，有效減少人(ren)(ren)為(wei)違規(gui)(gui)操(cao)縱因素。四是(shi)(shi)突(tu)(tu)出(chu)“強監(jian)(jian)管(guan)(guan)(guan)、嚴(yan)(yan)問責”。以監(jian)(jian)督問責為(wei)重要抓手(shou)，通過加(jia)強出(chu)資(zi)人(ren)(ren)和企(qi)(qi)(qi)業(ye)監(jian)(jian)督評價力度，強化(hua)整改落實(shi)(shi)和責任追究工(gong)作，形成“以查促(cu)(cu)改”、“以改促(cu)(cu)建(jian)”的動(dong)態優(you)化(hua)機制(zhi)(zhi)，促(cu)(cu)進(jin)中(zhong)央企(qi)(qi)(qi)業(ye)不斷完善內控(kong)(kong)(kong)(kong)(kong)體(ti)(ti)系(xi)。
《實施意見》要求中(zhong)央企(qi)業充(chong)分發揮內控體系對企(qi)業強基(ji)固(gu)本作用(yong)，夯實管理基(ji)礎，加快建設具有全球競爭力的世界一流(liu)企(qi)業。《實施意見》同時(shi)抄送各(ge)省、自(zi)治區、直轄(xia)市及計劃單列市和新疆生產建設兵團國資委。