文章來源(yuan)：監(jian)督(du)二局 發布(bu)時間：2020-06-12
國務院國有資產監督管理委員會文件
國資發監督二〔2019〕43號(hao)
關于做好中央企業違規經營投資責任追究工作體系建設有關事項的通知
各中央企業：
根據《國(guo)務院辦公廳關(guan)于(yu)建立(li)國(guo)有企(qi)業(ye)(ye)違(wei)規經(jing)營(ying)投(tou)(tou)資(zi)(zi)責(ze)(ze)(ze)(ze)任(ren)追(zhui)究(jiu)(jiu)制(zhi)(zhi)(zhi)度(du)的(de)(de)意見(jian)》（國(guo)辦發〔2016〕63號(hao)，以下(xia)簡(jian)稱(cheng)63號(hao)文件(jian)），按(an)照國(guo)資(zi)(zi)委有關(guan)要求，各中央(yang)企(qi)業(ye)(ye)高(gao)度(du)重視，均成立(li)了違(wei)規經(jing)營(ying)投(tou)(tou)資(zi)(zi)責(ze)(ze)(ze)(ze)任(ren)追(zhui)究(jiu)(jiu)工(gong)作(zuo)(zuo)(zuo)領導(dao)小組或(huo)工(gong)作(zuo)(zuo)(zuo)小組，其中大部分由企(qi)業(ye)(ye)主(zhu)要負(fu)責(ze)(ze)(ze)(ze)人任(ren)組長，有序(xu)推進制(zhi)(zhi)(zhi)度(du)建設(she)、組織建設(she)和體(ti)(ti)系建設(she)。目(mu)前(qian)，責(ze)(ze)(ze)(ze)任(ren)追(zhui)究(jiu)(jiu)工(gong)作(zuo)(zuo)(zuo)專門制(zhi)(zhi)(zhi)度(du)、職(zhi)能部門、報告機(ji)制(zhi)(zhi)(zhi)已基本實現(xian)(xian)全覆蓋，責(ze)(ze)(ze)(ze)任(ren)倒(dao)查機(ji)制(zhi)(zhi)(zhi)基本形成，以追(zhui)責(ze)(ze)(ze)(ze)促進企(qi)業(ye)(ye)強化管理、完(wan)善制(zhi)(zhi)(zhi)度(du)等取(qu)得積極(ji)成效，保(bao)障企(qi)業(ye)(ye)合(he)規經(jing)營(ying)及高(gao)質量發展作(zuo)(zuo)(zuo)用逐步顯現(xian)(xian)，63號(hao)文件(jian)明確(que)的(de)(de)第一階段目(mu)標初步完(wan)成。為(wei)進一步落實63號(hao)文件(jian)“在2020年(nian)底前(qian)，全面建立(li)覆蓋各級履行出資(zi)(zi)人職(zhi)責(ze)(ze)(ze)(ze)的(de)(de)機(ji)構及國(guo)有企(qi)業(ye)(ye)的(de)(de)責(ze)(ze)(ze)(ze)任(ren)追(zhui)究(jiu)(jiu)工(gong)作(zuo)(zuo)(zuo)體(ti)(ti)系，形成職(zhi)責(ze)(ze)(ze)(ze)明確(que)、流(liu)程清晰、規范有序(xu)的(de)(de)責(ze)(ze)(ze)(ze)任(ren)追(zhui)究(jiu)(jiu)工(gong)作(zuo)(zuo)(zuo)機(ji)制(zhi)(zhi)(zhi)”的(de)(de)第二階段目(mu)標，做好(hao)中央(yang)企(qi)業(ye)(ye)責(ze)(ze)(ze)(ze)任(ren)追(zhui)究(jiu)(jiu)工(gong)作(zuo)(zuo)(zuo)體(ti)(ti)系建設(she)，現(xian)(xian)將有關(guan)事項(xiang)通知如下(xia)：
一、進一步提高對(dui)責(ze)任追究(jiu)工(gong)作(zuo)(zuo)重(zhong)(zhong)(zhong)要性的(de)認識。黨中(zhong)(zhong)央(yang)、國(guo)(guo)(guo)(guo)務院高度重(zhong)(zhong)(zhong)視強(qiang)化(hua)國(guo)(guo)(guo)(guo)有(you)(you)資(zi)產監(jian)管、落實國(guo)(guo)(guo)(guo)有(you)(you)企業(ye)(ye)經(jing)營投(tou)資(zi)責(ze)任，黨的(de)十八屆三中(zhong)(zhong)全會以及國(guo)(guo)(guo)(guo)資(zi)國(guo)(guo)(guo)(guo)企改革(ge)系列(lie)文件(jian)對(dui)強(qiang)化(hua)經(jing)營投(tou)資(zi)責(ze)任追究(jiu)，建立健(jian)全國(guo)(guo)(guo)(guo)有(you)(you)企業(ye)(ye)重(zhong)(zhong)(zhong)大決策失誤(wu)和(he)(he)失職、瀆職責(ze)任追究(jiu)倒查機制等(deng)作(zuo)(zuo)出一系列(lie)部署。各中(zhong)(zhong)央(yang)企業(ye)(ye)要切實提高思想(xiang)認識，站在(zai)守(shou)護(hu)好全體人民共同財富的(de)高度，深刻理解責(ze)任追究(jiu)工(gong)作(zuo)(zuo)在(zai)有(you)(you)效(xiao)防止國(guo)(guo)(guo)(guo)有(you)(you)資(zi)產流失、落實國(guo)(guo)(guo)(guo)有(you)(you)資(zi)產保值(zhi)增(zeng)值(zhi)責(ze)任方面的(de)重(zhong)(zhong)(zhong)要作(zuo)(zuo)用(yong)，將推進責(ze)任追究(jiu)工(gong)作(zuo)(zuo)體系建設作(zuo)(zuo)為(wei)提升(sheng)合規經(jing)營水平(ping)和(he)(he)防范化(hua)解重(zhong)(zhong)(zhong)大風險的(de)重(zhong)(zhong)(zhong)要抓手，通(tong)過有(you)(you)效(xiao)開展責(ze)任追究(jiu)工(gong)作(zuo)(zuo)，促進各級經(jing)營管理人員規范履(lv)職、勤勉盡責(ze)，推動企業(ye)(ye)合規經(jing)營、行穩致(zhi)遠。
二、深(shen)(shen)入推(tui)(tui)(tui)進(jin)組織體(ti)(ti)系(xi)建設。各(ge)中(zhong)央企(qi)(qi)(qi)業(ye)(ye)要(yao)(yao)(yao)(yao)(yao)健全責(ze)(ze)(ze)(ze)任(ren)(ren)(ren)追(zhui)究組織體(ti)(ti)系(xi)，嚴格落實責(ze)(ze)(ze)(ze)任(ren)(ren)(ren)，層層傳(chuan)導壓力，持續深(shen)(shen)入推(tui)(tui)(tui)進(jin)責(ze)(ze)(ze)(ze)任(ren)(ren)(ren)追(zhui)究工(gong)(gong)作(zuo)。一(yi)要(yao)(yao)(yao)(yao)(yao)加強(qiang)工(gong)(gong)作(zuo)組織領導。企(qi)(qi)(qi)業(ye)(ye)主(zhu)要(yao)(yao)(yao)(yao)(yao)負(fu)(fu)責(ze)(ze)(ze)(ze)人(ren)要(yao)(yao)(yao)(yao)(yao)主(zhu)持研(yan)究審議責(ze)(ze)(ze)(ze)任(ren)(ren)(ren)追(zhui)究工(gong)(gong)作(zuo)重要(yao)(yao)(yao)(yao)(yao)事項，統籌謀(mou)劃，部(bu)署推(tui)(tui)(tui)動，保障工(gong)(gong)作(zuo)有(you)效(xiao)開展。分(fen)管負(fu)(fu)責(ze)(ze)(ze)(ze)人(ren)要(yao)(yao)(yao)(yao)(yao)靠(kao)前指揮，指導把關(guan)核查(cha)質量(liang)，督促工(gong)(gong)作(zuo)深(shen)(shen)入推(tui)(tui)(tui)進(jin)。職(zhi)能(neng)部(bu)門(men)(men)(men)要(yao)(yao)(yao)(yao)(yao)切實擔負(fu)(fu)起直接責(ze)(ze)(ze)(ze)任(ren)(ren)(ren)，抓緊編制(zhi)工(gong)(gong)作(zuo)體(ti)(ti)系(xi)建設方案，與人(ren)力資(zi)源、巡視、紀檢監察等部(bu)門(men)(men)(men)密切配合，做好具體(ti)(ti)組織實施。二要(yao)(yao)(yao)(yao)(yao)進(jin)一(yi)步強(qiang)化職(zhi)能(neng)部(bu)門(men)(men)(men)建設。要(yao)(yao)(yao)(yao)(yao)切實落實職(zhi)能(neng)部(bu)門(men)(men)(men)編制(zhi)、人(ren)員(yuan)、資(zi)金等工(gong)(gong)作(zuo)保障，確(que)保專項工(gong)(gong)作(zuo)獨立(li)有(you)效(xiao)開展。要(yao)(yao)(yao)(yao)(yao)配齊(qi)配強(qiang)配優工(gong)(gong)作(zuo)隊伍，加強(qiang)培訓(xun)教育和實踐(jian)鍛煉，提升專業(ye)(ye)能(neng)力和專業(ye)(ye)精神。三(san)要(yao)(yao)(yao)(yao)(yao)推(tui)(tui)(tui)進(jin)所屬企(qi)(qi)(qi)業(ye)(ye)責(ze)(ze)(ze)(ze)任(ren)(ren)(ren)追(zhui)究工(gong)(gong)作(zuo)組織體(ti)(ti)系(xi)建設。按(an)照分(fen)級管理(li)、分(fen)層負(fu)(fu)責(ze)(ze)(ze)(ze)的(de)原則，結合企(qi)(qi)(qi)業(ye)(ye)實際、行業(ye)(ye)特性等，實現職(zhi)責(ze)(ze)(ze)(ze)主(zhu)體(ti)(ti)上(shang)有(you)人(ren)管，監督范圍上(shang)全覆蓋。
三、持續完善責(ze)(ze)任(ren)追究(jiu)(jiu)制(zhi)(zhi)(zhi)(zhi)度(du)體(ti)系(xi)。各中(zhong)(zhong)央(yang)企(qi)業(ye)要(yao)加快(kuai)構建(jian)內容協調(diao)、流(liu)程(cheng)清晰、配套完備、有(you)(you)效(xiao)管用的責(ze)(ze)任(ren)追究(jiu)(jiu)制(zhi)(zhi)(zhi)(zhi)度(du)體(ti)系(xi)，不(bu)斷提高工(gong)作規范(fan)(fan)(fan)化、制(zhi)(zhi)(zhi)(zhi)度(du)化、科(ke)學化水平。一要(yao)推進制(zhi)(zhi)(zhi)(zhi)度(du)深度(du)覆蓋和有(you)(you)效(xiao)約(yue)(yue)束(shu)(shu)。根據(ju)所屬企(qi)業(ye)規模(mo)體(ti)量(liang)差異、業(ye)務模(mo)式特點(dian)等(deng)，因企(qi)施(shi)(shi)策(ce)細化責(ze)(ze)任(ren)追究(jiu)(jiu)范(fan)(fan)(fan)圍(wei)(wei)、劃分資產損(sun)(sun)失標(biao)(biao)準(zhun)等(deng)，防止尺度(du)范(fan)(fan)(fan)圍(wei)(wei)寬松，責(ze)(ze)任(ren)約(yue)(yue)束(shu)(shu)不(bu)足。二要(yao)完善配套制(zhi)(zhi)(zhi)(zhi)度(du)。研究(jiu)(jiu)制(zhi)(zhi)(zhi)(zhi)定(ding)損(sun)(sun)失認定(ding)、責(ze)(ze)任(ren)認定(ding)、離(li)職退休人(ren)員(yuan)違(wei)規責(ze)(ze)任(ren)追究(jiu)(jiu)處理等(deng)實施(shi)(shi)細則，規范(fan)(fan)(fan)工(gong)作流(liu)程(cheng)和標(biao)(biao)準(zhun)，實現責(ze)(ze)任(ren)追究(jiu)(jiu)工(gong)作標(biao)(biao)準(zhun)一致、有(you)(you)章可循、規范(fan)(fan)(fan)有(you)(you)序。三要(yao)夯(hang)實制(zhi)(zhi)(zhi)(zhi)度(du)基礎。落(luo)實63號文(wen)件(jian)要(yao)求，進一步完善重大(da)決策(ce)評估、決策(ce)事(shi)項(xiang)履職記錄等(deng)規定(ding)；細化各類經營(ying)投資責(ze)(ze)任(ren)條(tiao)款(kuan)和清單，明確崗(gang)位職責(ze)(ze)和履職程(cheng)序；在(zai)有(you)(you)關(guan)外聘董事(shi)、職業(ye)經理人(ren)聘任(ren)合(he)同中(zhong)(zhong)，要(yao)明確違(wei)規經營(ying)投資責(ze)(ze)任(ren)追究(jiu)(jiu)的原則要(yao)求。
四(si)、扎實(shi)做好違(wei)規(gui)(gui)問(wen)題線(xian)(xian)索(suo)查(cha)(cha)處(chu)(chu)。各(ge)中央企業(ye)要違(wei)規(gui)(gui)必(bi)究(jiu)，追(zhui)責(ze)(ze)必(bi)嚴(yan)，切實(shi)增(zeng)強(qiang)國(guo)資(zi)監(jian)管(guan)法(fa)規(gui)(gui)制(zhi)度和企業(ye)內部管(guan)理(li)規(gui)(gui)定(ding)剛性約束。一(yi)要加(jia)(jia)大責(ze)(ze)任(ren)追(zhui)究(jiu)工(gong)(gong)(gong)作力(li)度。對(dui)(dui)受理(li)查(cha)(cha)辦的(de)(de)違(wei)規(gui)(gui)經(jing)營投資(zi)問(wen)題線(xian)(xian)索(suo)實(shi)行(xing)對(dui)(dui)賬銷號管(guan)理(li)，集中力(li)量抓好國(guo)有(you)資(zi)產重(zhong)大損失調(diao)查(cha)(cha)，依(yi)法(fa)依(yi)規(gui)(gui)追(zhui)究(jiu)有(you)關(guan)人員責(ze)(ze)任(ren)。對(dui)(dui)發現的(de)(de)涉嫌(xian)違(wei)紀、職務(wu)違(wei)法(fa)及犯(fan)罪的(de)(de)問(wen)題線(xian)(xian)索(suo)，要及時(shi)移送紀檢(jian)監(jian)察或司法(fa)機關(guan)查(cha)(cha)處(chu)(chu)。二(er)要強(qiang)化責(ze)(ze)任(ren)追(zhui)究(jiu)工(gong)(gong)(gong)作指導(dao)監(jian)督(du)。組織(zhi)對(dui)(dui)所屬企業(ye)責(ze)(ze)任(ren)追(zhui)究(jiu)工(gong)(gong)(gong)作的(de)(de)監(jian)督(du)檢(jian)查(cha)(cha)，強(qiang)化定(ding)性、定(ding)損、定(ding)責(ze)(ze)等關(guan)鍵環節(jie)的(de)(de)指導(dao)把關(guan)，根據(ju)需要可由上級企業(ye)直接(jie)開(kai)展(zhan)核查(cha)(cha)。三要加(jia)(jia)強(qiang)案(an)例(li)通報和有(you)關(guan)信息公開(kai)。要結合具(ju)體案(an)例(li)的(de)(de)調(diao)查(cha)(cha)處(chu)(chu)理(li)，在(zai)適當范圍(wei)總結、通報及公開(kai)調(diao)查(cha)(cha)處(chu)(chu)理(li)情況，以案(an)為鑒，發揮“追(zhui)責(ze)(ze)一(yi)個、警示一(yi)片(pian)”的(de)(de)警示教育作用(yong)，不斷提高監(jian)督(du)追(zhui)責(ze)(ze)工(gong)(gong)(gong)作的(de)(de)影(ying)響力(li)和透明度。
五、探(tan)(tan)索工(gong)(gong)(gong)(gong)作方(fang)式方(fang)法。責(ze)(ze)(ze)任追(zhui)(zhui)究(jiu)工(gong)(gong)(gong)(gong)作政策(ce)性(xing)強、涉及面廣、專業要(yao)求高，各中央企(qi)(qi)業要(yao)積極(ji)探(tan)(tan)索工(gong)(gong)(gong)(gong)作的新途徑新方(fang)法。一(yi)要(yao)探(tan)(tan)索開(kai)展(zhan)境外(wai)核查追(zhui)(zhui)責(ze)(ze)(ze)。逐(zhu)步(bu)推(tui)進(jin)境外(wai)損失(shi)調查和追(zhui)(zhui)責(ze)(ze)(ze)工(gong)(gong)(gong)(gong)作，關注重(zhong)大(da)(da)決(jue)策(ce)、重(zhong)大(da)(da)合(he)同、大(da)(da)額資(zi)金(jin)管(guan)控和境外(wai)子(zi)企(qi)(qi)業治理等方(fang)面的資(zi)產流失(shi)風(feng)險，確保(bao)國有(you)資(zi)本投到(dao)哪(na)里(li)，監(jian)管(guan)追(zhui)(zhui)責(ze)(ze)(ze)就延伸到(dao)哪(na)里(li)。二要(yao)探(tan)(tan)索建(jian)立追(zhui)(zhui)責(ze)(ze)(ze)信息管(guan)理系統。提(ti)升工(gong)(gong)(gong)(gong)作信息化(hua)(hua)(hua)水平，逐(zhu)步(bu)實(shi)(shi)現(xian)線上(shang)填報提(ti)交(jiao)責(ze)(ze)(ze)任追(zhui)(zhui)究(jiu)工(gong)(gong)(gong)(gong)作報告，對受理、初(chu)步(bu)核實(shi)(shi)、分類(lei)處置(zhi)、核查、處理和整改等環節全過程監(jian)督，研究(jiu)通(tong)過共享經營(ying)管(guan)理信息和構建(jian)大(da)(da)數(shu)據模型，精準(zhun)發現(xian)違規問(wen)題(ti)。三要(yao)探(tan)(tan)索推(tui)進(jin)容(rong)錯機制落(luo)實(shi)(shi)落(luo)地。進(jin)一(yi)步(bu)研究(jiu)落(luo)實(shi)(shi)“三個區(qu)分開(kai)來”的落(luo)地舉措，具(ju)體(ti)問(wen)題(ti)具(ju)體(ti)分析(xi)，既防止(zhi)追(zhui)(zhui)責(ze)(ze)(ze)不(bu)力，又(you)防止(zhi)追(zhui)(zhui)責(ze)(ze)(ze)泛化(hua)(hua)(hua)簡(jian)單化(hua)(hua)(hua)。同時(shi)，結合(he)實(shi)(shi)際，研究(jiu)加(jia)強基金(jin)投資(zi)、混合(he)所有(you)制等新業態領域(yu)的責(ze)(ze)(ze)任追(zhui)(zhui)究(jiu)工(gong)(gong)(gong)(gong)作。
六、不斷健(jian)(jian)全(quan)以(yi)追(zhui)(zhui)責(ze)促(cu)(cu)發展(zhan)的長效機制(zhi)。責(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)是手段不是目的，各中央企業(ye)(ye)要注(zhu)(zhu)重(zhong)做好(hao)監(jian)督“后(hou)半篇文(wen)章”，把追(zhui)(zhui)責(ze)成(cheng)果轉(zhuan)化為(wei)促(cu)(cu)進企業(ye)(ye)健(jian)(jian)康發展(zhan)的監(jian)管(guan)(guan)(guan)效能(neng)。一(yi)要促(cu)(cu)進防范(fan)化解重(zhong)大風(feng)險(xian)(xian)。舉(ju)一(yi)反三，以(yi)點帶面，深入開展(zhan)共性問題核查，排查問題隱患，預警提(ti)示經營(ying)風(feng)險(xian)(xian)。適時介入風(feng)險(xian)(xian)事件處置，跟蹤關注(zhu)(zhu)或有資產(chan)損(sun)失，以(yi)追(zhui)(zhui)責(ze)促(cu)(cu)追(zhui)(zhui)損(sun)，及時化解資產(chan)損(sun)失風(feng)險(xian)(xian)。二要推動完(wan)善(shan)企業(ye)(ye)內部控(kong)制(zhi)體系。針對發現的內控(kong)缺陷(xian)和(he)管(guan)(guan)(guan)控(kong)漏洞(dong)，標本兼治(zhi)(zhi)，強化整改落實，及時制(zhi)定修訂各項(xiang)管(guan)(guan)(guan)理(li)制(zhi)度(du)，完(wan)善(shan)內控(kong)體系，提(ti)升管(guan)(guan)(guan)理(li)水平(ping)。三要保障企業(ye)(ye)合(he)規經營(ying)健(jian)(jian)康發展(zhan)。以(yi)責(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)為(wei)重(zhong)要抓手，通過懲(cheng)治(zhi)(zhi)教(jiao)育建設(she)相結合(he)，強化各級(ji)管(guan)(guan)(guan)理(li)人員合(he)規履職的自(zi)覺性和(he)主(zhu)動性，全(quan)面推進依(yi)法(fa)治(zhi)(zhi)企，有效促(cu)(cu)進企業(ye)(ye)穩健(jian)(jian)經營(ying)和(he)可持續(xu)發展(zhan)。
國(guo)資(zi)(zi)委(wei)將加強(qiang)對各(ge)中(zhong)央(yang)(yang)企業(ye)責任追(zhui)(zhui)究(jiu)(jiu)工(gong)作的(de)指導，組織培(pei)訓和交流(liu)，根據需(xu)要(yao)檢查企業(ye)貫徹落(luo)(luo)實(shi)63號文件、《中(zhong)央(yang)(yang)企業(ye)違規經營投資(zi)(zi)責任追(zhui)(zhui)究(jiu)(jiu)實(shi)施(shi)辦法（試行(xing)）》（國(guo)資(zi)(zi)委(wei)令第37號，以下簡稱37號令）的(de)工(gong)作情(qing)況等。各(ge)中(zhong)央(yang)(yang)企業(ye)要(yao)認真制定責任追(zhui)(zhui)究(jiu)(jiu)工(gong)作體(ti)系建設(she)(she)方案并(bing)于2019年5月底(di)前(qian)將有關情(qing)況書面報(bao)送國(guo)資(zi)(zi)委(wei)，具體(ti)實(shi)施(shi)落(luo)(luo)實(shi)情(qing)況納入年度定期報(bao)告一并(bing)報(bao)送。同(tong)時，要(yao)注意收集執(zhi)行(xing)37號令以及推進(jin)責任追(zhui)(zhui)究(jiu)(jiu)工(gong)作體(ti)系建設(she)(she)過程中(zhong)的(de)新情(qing)況、新問(wen)題，及時報(bao)告國(guo)資(zi)(zi)委(wei)。
聯系(xi)人及電話：監督二(er)局 張小紅、柳明教
64470402、64471930
電子郵箱：zhangxiaohong@sasac.gov.cn
國 資 委
2019年 4 月 30 日
