文章來源：政(zheng)策法規局 發(fa)布(bu)時間：2017-04-19
國辦發〔2015〕79號
各省、自治區、直(zhi)轄市人民政府，國務院各部委、各直(zhi)屬機構：
我國(guo)(guo)企(qi)(qi)業(ye)(ye)國(guo)(guo)有(you)資(zi)產(chan)是全(quan)體(ti)人(ren)民的(de)共(gong)同財富，保障國(guo)(guo)有(you)資(zi)產(chan)安(an)全(quan)、防(fang)止(zhi)國(guo)(guo)有(you)資(zi)產(chan)流失，是全(quan)面建成(cheng)小康社會、實(shi)現全(quan)體(ti)人(ren)民共(gong)同富裕的(de)必然要(yao)求。改革開放以來，我國(guo)(guo)國(guo)(guo)有(you)經濟不(bu)(bu)(bu)斷發(fa)展壯大，國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)市場活力普遍(bian)增強、效率(lv)顯著提高，企(qi)(qi)業(ye)(ye)國(guo)(guo)有(you)資(zi)產(chan)監(jian)(jian)管(guan)工作(zuo)取得積(ji)極進展和(he)(he)明顯成(cheng)效。但與此同時，一(yi)些國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)逐漸暴露出(chu)管(guan)理不(bu)(bu)(bu)規范、內(nei)部(bu)人(ren)控制(zhi)嚴(yan)重(zhong)、企(qi)(qi)業(ye)(ye)領導人(ren)員權力缺乏制(zhi)約(yue)、腐敗案件多(duo)有(you)發(fa)生等問題，企(qi)(qi)業(ye)(ye)國(guo)(guo)有(you)資(zi)產(chan)監(jian)(jian)督(du)(du)工作(zuo)中(zhong)多(duo)頭監(jian)(jian)督(du)(du)、重(zhong)復監(jian)(jian)督(du)(du)和(he)(he)監(jian)(jian)督(du)(du)不(bu)(bu)(bu)到(dao)位的(de)現象(xiang)也日益(yi)突出(chu)。為貫徹落實(shi)中(zhong)央關(guan)于(yu)深化(hua)國(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)改革的(de)有(you)關(guan)部(bu)署，切實(shi)加強和(he)(he)改進企(qi)(qi)業(ye)(ye)國(guo)(guo)有(you)資(zi)產(chan)監(jian)(jian)督(du)(du)、防(fang)止(zhi)國(guo)(guo)有(you)資(zi)產(chan)流失，經國(guo)(guo)務院同意，現提出(chu)以下(xia)意見。
一、總體要求
（一(yi)）指導思想。認真貫(guan)徹落(luo)實黨的十(shi)八大和(he)十(shi)八屆二(er)中(zhong)、三(san)中(zhong)、四中(zhong)、五(wu)中(zhong)全會精神，按照黨中(zhong)央、國務院有(you)(you)關決(jue)策部(bu)署，以國有(you)(you)資產(chan)(chan)保值增值、防止流失為目標(biao)，堅(jian)持問題(ti)導向(xiang)，立足體(ti)制(zhi)機制(zhi)制(zhi)度創新，加強和(he)改進黨對國有(you)(you)企(qi)業的領導，切實強化國有(you)(you)企(qi)業內部(bu)監(jian)(jian)(jian)督(du)、出資人(ren)監(jian)(jian)(jian)督(du)和(he)審計(ji)、紀檢監(jian)(jian)(jian)察、巡視監(jian)(jian)(jian)督(du)以及社(she)會監(jian)(jian)(jian)督(du)，嚴格責任追究(jiu)，加快形成全面(mian)覆蓋、分工明確、協同配合、制(zhi)約有(you)(you)力(li)的國有(you)(you)資產(chan)(chan)監(jian)(jian)(jian)督(du)體(ti)系，充分體(ti)現監(jian)(jian)(jian)督(du)的嚴肅性、權威(wei)性、時效性，促進國有(you)(you)企(qi)業持續(xu)健康發展。
（二）基本原則。
堅持全面覆蓋，突出重(zhong)點(dian)。實現企業(ye)國有(you)(you)資產監(jian)(jian)督(du)全覆蓋，加強對國有(you)(you)企業(ye)權(quan)力集(ji)(ji)中(zhong)、資金(jin)密集(ji)(ji)、資源富(fu)集(ji)(ji)、資產聚集(ji)(ji)等重(zhong)點(dian)部門(men)、重(zhong)點(dian)崗位(wei)和重(zhong)點(dian)決策(ce)環(huan)節的(de)監(jian)(jian)督(du)，切(qie)實維護(hu)國有(you)(you)資產安全。
堅持權責分明，協同(tong)聯(lian)合。清晰(xi)界定各(ge)類監(jian)督(du)主體的(de)監(jian)督(du)職責，有效整合監(jian)督(du)資(zi)源(yuan)，增強監(jian)督(du)工作合力，形成(cheng)內外銜接、上下(xia)貫通(tong)的(de)國有資(zi)產監(jian)督(du)格局(ju)。
堅持放管結合，提(ti)高效率。正(zheng)確處理好依法加(jia)強(qiang)(qiang)監督(du)和增強(qiang)(qiang)企業(ye)活力的關系，改進監督(du)方式，創新監督(du)方法，尊重(zhong)和維護企業(ye)經營(ying)自主權，增強(qiang)(qiang)監督(du)的針(zhen)對性(xing)(xing)和有效性(xing)(xing)。
堅(jian)持完(wan)善(shan)制(zhi)度，嚴(yan)肅問責。建立健全企業國(guo)有資產(chan)監督法律法規(gui)體系，依(yi)法依(yi)規(gui)開展監督工作，完(wan)善(shan)責任(ren)追究制(zhi)度，對違(wei)法違(wei)規(gui)造成(cheng)國(guo)有資產(chan)損失(shi)以及監督工作中失(shi)職(zhi)瀆(du)職(zhi)的責任(ren)主(zhu)體，嚴(yan)格(ge)追究責任(ren)。
二、著力強化企(qi)業(ye)內部監督
（三）完善企(qi)業內(nei)部監(jian)督(du)機制(zhi)。企(qi)業集團應(ying)當建立涵蓋各治理主體及審計、紀檢監(jian)察、巡視、法律(lv)、財(cai)務(wu)等部門的(de)監(jian)督(du)工(gong)作(zuo)(zuo)體系，強(qiang)化(hua)對子企(qi)業的(de)縱向(xiang)監(jian)督(du)和各業務(wu)板塊的(de)專(zhuan)業監(jian)督(du)。健全涉及財(cai)務(wu)、采購、營(ying)銷、投資(zi)等方面(mian)的(de)內(nei)部監(jian)督(du)制(zhi)度和內(nei)控機制(zhi)，進(jin)一步發(fa)揮總(zong)會(hui)計師、總(zong)法律(lv)顧問作(zuo)(zuo)用，加(jia)強(qiang)對企(qi)業重(zhong)大決策和重(zhong)要經營(ying)活動(dong)的(de)財(cai)務(wu)、法律(lv)審核把(ba)關。加(jia)強(qiang)企(qi)業內(nei)部監(jian)督(du)工(gong)作(zuo)(zuo)的(de)聯(lian)動(dong)配合，提升信息化(hua)水(shui)平，強(qiang)化(hua)流(liu)程管控的(de)剛性約束，確保內(nei)部監(jian)督(du)及時、有效。
（四）強化董(dong)(dong)(dong)事(shi)會(hui)規(gui)范運(yun)作和對(dui)經理(li)層的(de)監(jian)督。深入推進外部董(dong)(dong)(dong)事(shi)占(zhan)多(duo)數的(de)董(dong)(dong)(dong)事(shi)會(hui)建(jian)設，加強董(dong)(dong)(dong)事(shi)會(hui)內部的(de)制(zhi)衡約束，依法規(gui)范董(dong)(dong)(dong)事(shi)會(hui)決策程序和董(dong)(dong)(dong)事(shi)長履職行(xing)為，落實董(dong)(dong)(dong)事(shi)對(dui)董(dong)(dong)(dong)事(shi)會(hui)決議承擔的(de)法定責任。切(qie)實加強董(dong)(dong)(dong)事(shi)會(hui)對(dui)經理(li)層落實董(dong)(dong)(dong)事(shi)會(hui)決議情況(kuang)的(de)監(jian)督。設置由外部董(dong)(dong)(dong)事(shi)組成的(de)審(shen)(shen)計委員(yuan)會(hui)，建(jian)立審(shen)(shen)計部門向(xiang)董(dong)(dong)(dong)事(shi)會(hui)負責的(de)工作機制(zhi)，董(dong)(dong)(dong)事(shi)會(hui)依法審(shen)(shen)議批(pi)準企業(ye)年(nian)度審(shen)(shen)計計劃(hua)和重要審(shen)(shen)計報(bao)告(gao)，增(zeng)強董(dong)(dong)(dong)事(shi)會(hui)運(yun)用內部審(shen)(shen)計規(gui)范運(yun)營、管(guan)控風險的(de)能(neng)力。
（五）加(jia)(jia)強企業內(nei)設監(jian)事(shi)(shi)會建設。建立監(jian)事(shi)(shi)會主席由上(shang)級(ji)母公司依(yi)法提名、委派制度(du)(du)，提高(gao)專職(zhi)監(jian)事(shi)(shi)比例，增(zeng)強監(jian)事(shi)(shi)會的獨立性和權威性。加(jia)(jia)大(da)監(jian)事(shi)(shi)會對(dui)董事(shi)(shi)、高(gao)級(ji)管理人(ren)員履職(zhi)行為的監(jian)督力度(du)(du)，進一(yi)步落實監(jian)事(shi)(shi)會檢查(cha)公司財務(wu)、糾正(zheng)董事(shi)(shi)及高(gao)級(ji)管理人(ren)員損害公司利益行為等職(zhi)權，保障監(jian)事(shi)(shi)會依(yi)法行權履職(zhi)，強化(hua)監(jian)事(shi)(shi)會及監(jian)事(shi)(shi)的監(jian)督責任。
（六）重(zhong)視企(qi)業(ye)職工(gong)(gong)民主(zhu)監(jian)督。健全以職工(gong)(gong)代表大(da)會(hui)為基(ji)本形(xing)式的企(qi)業(ye)民主(zhu)管理制(zhi)度(du)，規范職工(gong)(gong)董事(shi)、職工(gong)(gong)監(jian)事(shi)的產生(sheng)程序，切實發揮(hui)其在(zai)參與(yu)公(gong)司決策和治(zhi)理中的作用(yong)。大(da)力推進(jin)廠務公(gong)開，建立(li)公(gong)開事(shi)項清(qing)單制(zhi)度(du)，保(bao)障職工(gong)(gong)知情(qing)權(quan)、參與(yu)權(quan)和監(jian)督權(quan)。
（七(qi)）發(fa)揮企(qi)業(ye)(ye)黨(dang)組(zu)織(zhi)保證監(jian)(jian)督作用。把加強(qiang)黨(dang)的領導和(he)完善公司治理統一起(qi)來，落實(shi)黨(dang)組(zu)織(zhi)在(zai)企(qi)業(ye)(ye)黨(dang)風廉政建(jian)設和(he)反(fan)腐(fu)敗(bai)工作中的主(zhu)體責(ze)任和(he)紀檢機構的監(jian)(jian)督責(ze)任，健全黨(dang)組(zu)織(zhi)參與重大決(jue)(jue)策(ce)機制，強(qiang)化黨(dang)組(zu)織(zhi)對(dui)企(qi)業(ye)(ye)領導人員履職(zhi)行為(wei)的監(jian)(jian)督，確保企(qi)業(ye)(ye)決(jue)(jue)策(ce)部(bu)署及其執行過程符合黨(dang)和(he)國家方針(zhen)政策(ce)、法(fa)(fa)律法(fa)(fa)規。
三、切實(shi)加強(qiang)企(qi)業外部監督
（八）完善國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)機構(gou)監(jian)(jian)(jian)(jian)督(du)(du)(du)。國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)機構(gou)要(yao)堅持出(chu)資(zi)(zi)(zi)人(ren)管(guan)(guan)(guan)理和監(jian)(jian)(jian)(jian)督(du)(du)(du)的(de)有(you)(you)機統(tong)一(yi)，進(jin)一(yi)步加(jia)強(qiang)出(chu)資(zi)(zi)(zi)人(ren)監(jian)(jian)(jian)(jian)督(du)(du)(du)。健全國(guo)有(you)(you)企業(ye)規(gui)劃(hua)投資(zi)(zi)(zi)、改制(zhi)(zhi)重(zhong)組、產(chan)權管(guan)(guan)(guan)理、財務(wu)評價、業(ye)績考核(he)、選(xuan)人(ren)用(yong)(yong)人(ren)、薪酬分配等規(gui)范(fan)國(guo)有(you)(you)資(zi)(zi)(zi)本(ben)運(yun)(yun)作(zuo)(zuo)、防(fang)止(zhi)流失的(de)制(zhi)(zhi)度(du)。加(jia)大(da)(da)對國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)制(zhi)(zhi)度(du)執行(xing)情況的(de)監(jian)(jian)(jian)(jian)督(du)(du)(du)力(li)度(du)，定期開(kai)(kai)展對各業(ye)務(wu)領域制(zhi)(zhi)度(du)執行(xing)情況的(de)檢查，針對不(bu)同時期的(de)重(zhong)點任務(wu)和突出(chu)問(wen)題不(bu)定期開(kai)(kai)展專(zhuan)項(xiang)抽(chou)查。國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)機構(gou)設(she)立稽查辦公室，負責分類處置和督(du)(du)(du)辦監(jian)(jian)(jian)(jian)督(du)(du)(du)工作(zuo)(zuo)中(zhong)發現的(de)需要(yao)企業(ye)整(zheng)改的(de)問(wen)題，組織開(kai)(kai)展國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)重(zhong)大(da)(da)損(sun)失調查，提(ti)出(chu)有(you)(you)關責任追究的(de)意見建(jian)議。開(kai)(kai)展國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)(guan)機構(gou)向所出(chu)資(zi)(zi)(zi)企業(ye)依法委派總會計師試點工作(zuo)(zuo)，強(qiang)化(hua)出(chu)資(zi)(zi)(zi)人(ren)對企業(ye)重(zhong)大(da)(da)財務(wu)事項(xiang)的(de)監(jian)(jian)(jian)(jian)督(du)(du)(du)。加(jia)強(qiang)企業(ye)境外(wai)(wai)國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)(jian)(jian)督(du)(du)(du)，重(zhong)視在法人(ren)治理結構(gou)中(zhong)運(yun)(yun)用(yong)(yong)出(chu)資(zi)(zi)(zi)人(ren)監(jian)(jian)(jian)(jian)督(du)(du)(du)手(shou)段(duan)，強(qiang)化(hua)對企業(ye)境外(wai)(wai)投資(zi)(zi)(zi)、運(yun)(yun)營和產(chan)權狀(zhuang)況的(de)監(jian)(jian)(jian)(jian)督(du)(du)(du)，嚴格規(gui)范(fan)境外(wai)(wai)大(da)(da)額資(zi)(zi)(zi)金使(shi)用(yong)(yong)、集(ji)中(zhong)采購和傭金管(guan)(guan)(guan)理，確保(bao)企業(ye)境外(wai)(wai)國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)安全可控、有(you)(you)效(xiao)運(yun)(yun)營。
（九）加強(qiang)和(he)(he)改進外派(pai)(pai)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)監(jian)(jian)督。對(dui)(dui)(dui)國有資(zi)產監(jian)(jian)管機構(gou)所(suo)出(chu)資(zi)企業(ye)(ye)依(yi)法實行外派(pai)(pai)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)制(zhi)度(du)(du)。外派(pai)(pai)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)由政(zheng)府派(pai)(pai)出(chu)，作為出(chu)資(zi)人監(jian)(jian)督的專門力量(liang)(liang)，圍繞企業(ye)(ye)財務、重(zhong)大決(jue)策、運營過程中(zhong)涉及國有資(zi)產流失的事(shi)(shi)(shi)(shi)(shi)項和(he)(he)關鍵環節、董事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)和(he)(he)經理層依(yi)法依(yi)規(gui)履職(zhi)(zhi)(zhi)情(qing)況(kuang)等重(zhong)點，著力強(qiang)化(hua)對(dui)(dui)(dui)企業(ye)(ye)的當期和(he)(he)事(shi)(shi)(shi)(shi)(shi)中(zhong)監(jian)(jian)督。進一步完善履職(zhi)(zhi)(zhi)報(bao)告(gao)制(zhi)度(du)(du)，外派(pai)(pai)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)要(yao)逐(zhu)戶(hu)向政(zheng)府報(bao)告(gao)年(nian)度(du)(du)監(jian)(jian)督檢查(cha)情(qing)況(kuang)，對(dui)(dui)(dui)重(zhong)大事(shi)(shi)(shi)(shi)(shi)項、重(zhong)要(yao)情(qing)況(kuang)、重(zhong)大風險和(he)(he)違法違紀違規(gui)行為“一事(shi)(shi)(shi)(shi)(shi)一報(bao)告(gao)”。按照規(gui)定的程序和(he)(he)內容，對(dui)(dui)(dui)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)監(jian)(jian)督檢查(cha)情(qing)況(kuang)實行“一企一公開”，也可(ke)以按照類別和(he)(he)事(shi)(shi)(shi)(shi)(shi)項公開。切(qie)實保障監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)主(zhu)席依(yi)法行權(quan)履職(zhi)(zhi)(zhi)，落實外派(pai)(pai)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)的糾正建(jian)議權(quan)、罷免或(huo)(huo)者調(diao)整建(jian)議權(quan)，監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)主(zhu)席根據授權(quan)督促企業(ye)(ye)整改落實有關問題(ti)或(huo)(huo)者約(yue)談企業(ye)(ye)領導人員。建(jian)立(li)外派(pai)(pai)監(jian)(jian)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)可(ke)追溯、可(ke)量(liang)(liang)化(hua)、可(ke)考核、可(ke)問責的履職(zhi)(zhi)(zhi)記(ji)錄制(zhi)度(du)(du)，切(qie)實強(qiang)化(hua)責任意識(shi)，健全責任倒(dao)查(cha)機制(zhi)。
（十）健全(quan)國有企(qi)(qi)業(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)監(jian)督體系。完(wan)善(shan)(shan)國有企(qi)(qi)業(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)制度(du)(du)，進一(yi)步(bu)厘(li)清政(zheng)府部門(men)公(gong)共審(shen)(shen)(shen)(shen)計(ji)、出資人審(shen)(shen)(shen)(shen)計(ji)和企(qi)(qi)業(ye)(ye)內(nei)部審(shen)(shen)(shen)(shen)計(ji)之間(jian)的職(zhi)責分工，實(shi)現企(qi)(qi)業(ye)(ye)國有資產審(shen)(shen)(shen)(shen)計(ji)監(jian)督全(quan)覆(fu)蓋。加大(da)對國有企(qi)(qi)業(ye)(ye)領導人員履行經(jing)濟責任(ren)情況的審(shen)(shen)(shen)(shen)計(ji)力度(du)(du)，堅持(chi)離任(ren)必審(shen)(shen)(shen)(shen)，完(wan)善(shan)(shan)任(ren)中審(shen)(shen)(shen)(shen)計(ji)，探(tan)(tan)索任(ren)期輪審(shen)(shen)(shen)(shen)，實(shi)現任(ren)期內(nei)至少審(shen)(shen)(shen)(shen)計(ji)一(yi)次。探(tan)(tan)索建立國有企(qi)(qi)業(ye)(ye)經(jing)常性審(shen)(shen)(shen)(shen)計(ji)制度(du)(du)，對國有企(qi)(qi)業(ye)(ye)重(zhong)大(da)財務異(yi)常、重(zhong)大(da)資產損失及(ji)風險隱患、國有企(qi)(qi)業(ye)(ye)境(jing)外資產等開展專(zhuan)項(xiang)審(shen)(shen)(shen)(shen)計(ji)，對重(zhong)大(da)決策部署和投資項(xiang)目、重(zhong)要專(zhuan)項(xiang)資金等開展跟蹤審(shen)(shen)(shen)(shen)計(ji)。完(wan)善(shan)(shan)國有企(qi)(qi)業(ye)(ye)購買(mai)審(shen)(shen)(shen)(shen)計(ji)服(fu)(fu)務辦法，擴(kuo)大(da)購買(mai)服(fu)(fu)務范圍，推動審(shen)(shen)(shen)(shen)計(ji)監(jian)督職(zhi)業(ye)(ye)化。
（十一）進一步增強紀檢(jian)監(jian)(jian)察和(he)巡(xun)視的(de)(de)監(jian)(jian)督作(zuo)用。督促(cu)國(guo)有(you)企(qi)業(ye)(ye)落實“兩個(ge)責(ze)任”，實行“一案(an)雙查(cha)(cha)(cha)(cha)”，強化(hua)責(ze)任追究。加強對國(guo)有(you)企(qi)業(ye)(ye)執(zhi)行黨的(de)(de)紀律情況的(de)(de)監(jian)(jian)督檢(jian)查(cha)(cha)(cha)(cha)，重點審查(cha)(cha)(cha)(cha)國(guo)有(you)企(qi)業(ye)(ye)執(zhi)行黨的(de)(de)政治(zhi)紀律、政治(zhi)規矩(ju)、組織紀律、廉(lian)潔(jie)紀律情況，嚴(yan)(yan)肅(su)查(cha)(cha)(cha)(cha)處(chu)違反黨中央八項規定精神(shen)的(de)(de)行為(wei)和(he)“四風”問題。查(cha)(cha)(cha)(cha)辦腐(fu)(fu)敗案(an)件(jian)以(yi)上(shang)級(ji)紀委領(ling)導為(wei)主(zhu)，線索處(chu)置和(he)案(an)件(jian)查(cha)(cha)(cha)(cha)辦在向同級(ji)黨委報告的(de)(de)同時(shi)，必(bi)須(xu)向上(shang)級(ji)紀委報告。嚴(yan)(yan)肅(su)查(cha)(cha)(cha)(cha)辦發生(sheng)在國(guo)有(you)企(qi)業(ye)(ye)改(gai)制重組、產權交易(yi)、投(tou)資并(bing)購(gou)、物資采(cai)購(gou)、招(zhao)標投(tou)標以(yi)及國(guo)際化(hua)經營等重點領(ling)域(yu)和(he)關鍵環(huan)節(jie)的(de)(de)腐(fu)(fu)敗案(an)件(jian)。貫徹中央巡(xun)視工(gong)作(zuo)方(fang)針，聚焦黨風廉(lian)政建設和(he)反腐(fu)(fu)敗斗爭(zheng)，圍繞“四個(ge)著(zhu)力”，加強和(he)改(gai)進國(guo)有(you)企(qi)業(ye)(ye)巡(xun)視工(gong)作(zuo)，發現問題，形成震懾(she)，倒逼改(gai)革，促(cu)進發展。
（十(shi)二）建立高效(xiao)(xiao)順暢的外部(bu)監(jian)(jian)(jian)督(du)協同機制(zhi)。整(zheng)合出資人監(jian)(jian)(jian)管(guan)、外派監(jian)(jian)(jian)事會監(jian)(jian)(jian)督(du)和審(shen)計、紀檢監(jian)(jian)(jian)察(cha)、巡視(shi)等(deng)監(jian)(jian)(jian)督(du)力量，建立監(jian)(jian)(jian)督(du)工作會商機制(zhi)，加強(qiang)統籌(chou)，減少重(zhong)(zhong)復檢查(cha)，提高監(jian)(jian)(jian)督(du)效(xiao)(xiao)能(neng)。創新監(jian)(jian)(jian)督(du)工作機制(zhi)和方(fang)式方(fang)法，運用信(xin)息化手(shou)段查(cha)核問題，實(shi)現監(jian)(jian)(jian)督(du)信(xin)息共(gong)享。完善重(zhong)(zhong)大(da)違(wei)法違(wei)紀違(wei)規問題線索向紀檢監(jian)(jian)(jian)察(cha)機關(guan)、司法機關(guan)移送(song)機制(zhi)，健(jian)全監(jian)(jian)(jian)督(du)主體依法提請有關(guan)機關(guan)配合調查(cha)案件的制(zhi)度措(cuo)施。
四、實施信息公(gong)開(kai)加強(qiang)社會監督
（十三）推(tui)動國(guo)(guo)(guo)(guo)(guo)有(you)(you)資(zi)產和國(guo)(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)(ye)重大(da)信(xin)息(xi)(xi)公(gong)(gong)(gong)(gong)開(kai)。建(jian)立(li)健全企(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)資(zi)產監管重大(da)信(xin)息(xi)(xi)公(gong)(gong)(gong)(gong)開(kai)制(zhi)度，依(yi)法依(yi)規(gui)(gui)設立(li)信(xin)息(xi)(xi)公(gong)(gong)(gong)(gong)開(kai)平臺，對國(guo)(guo)(guo)(guo)(guo)有(you)(you)資(zi)本整體(ti)運營情況、企(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)有(you)(you)資(zi)產保(bao)值(zhi)增值(zhi)及經(jing)營業(ye)(ye)績考核總體(ti)情況、國(guo)(guo)(guo)(guo)(guo)有(you)(you)資(zi)產監管制(zhi)度和監督檢查(cha)情況等依(yi)法依(yi)規(gui)(gui)、及時準確披露。國(guo)(guo)(guo)(guo)(guo)有(you)(you)企(qi)業(ye)(ye)要(yao)嚴(yan)格(ge)執行(xing)《企(qi)業(ye)(ye)信(xin)息(xi)(xi)公(gong)(gong)(gong)(gong)示暫行(xing)條例》，在依(yi)法保(bao)護國(guo)(guo)(guo)(guo)(guo)家秘(mi)密(mi)和企(qi)業(ye)(ye)商(shang)業(ye)(ye)秘(mi)密(mi)的(de)前提下(xia)，主動公(gong)(gong)(gong)(gong)開(kai)公(gong)(gong)(gong)(gong)司(si)治(zhi)理以及管理架(jia)構、經(jing)營情況、財務狀況、關聯交易(yi)、企(qi)業(ye)(ye)負責人(ren)薪酬等信(xin)息(xi)(xi)。
（十四(si)）切(qie)實加強社會(hui)監督。重視各類媒體的(de)(de)監督，及時回應社會(hui)輿論對(dui)企業國有(you)資產(chan)運營的(de)(de)重大關(guan)切(qie)。暢通社會(hui)公眾(zhong)的(de)(de)監督渠道，認真處(chu)理人民(min)群眾(zhong)有(you)關(guan)來(lai)信、來(lai)訪和(he)舉報(bao)，切(qie)實保(bao)障(zhang)單位和(he)個(ge)人對(dui)造成(cheng)國有(you)資產(chan)損(sun)失(shi)行為進行檢(jian)舉和(he)控(kong)告(gao)的(de)(de)權(quan)利。推動社會(hui)中介機構規范執業，發揮(hui)其第(di)三方獨立(li)監督作用。
五、強化國(guo)有資產損(sun)失(shi)和監督工(gong)作責任追究
（十五(wu)）加大對國(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違(wei)規經(jing)(jing)營(ying)責任(ren)(ren)(ren)追究力(li)度。明(ming)確企(qi)(qi)(qi)業(ye)(ye)作為維(wei)護國(guo)有(you)資(zi)產(chan)(chan)安(an)全、防止流失(shi)的(de)(de)(de)(de)責任(ren)(ren)(ren)主體，健全并嚴(yan)(yan)格執行(xing)(xing)國(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違(wei)規經(jing)(jing)營(ying)責任(ren)(ren)(ren)追究制度。綜合運用組織處(chu)理、經(jing)(jing)濟處(chu)罰、禁入限制、紀(ji)律處(chu)分和追究刑(xing)事責任(ren)(ren)(ren)等手段，依法(fa)查辦違(wei)規經(jing)(jing)營(ying)導(dao)致國(guo)有(you)資(zi)產(chan)(chan)重大損失(shi)的(de)(de)(de)(de)案件，嚴(yan)(yan)厲懲處(chu)侵吞、貪污(wu)、輸送、揮霍國(guo)有(you)資(zi)產(chan)(chan)和逃(tao)廢金(jin)融(rong)債務的(de)(de)(de)(de)行(xing)(xing)為。對國(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違(wei)法(fa)違(wei)紀(ji)違(wei)規問(wen)題突出、造成重大國(guo)有(you)資(zi)產(chan)(chan)損失(shi)的(de)(de)(de)(de)，嚴(yan)(yan)肅追究企(qi)(qi)(qi)業(ye)(ye)黨組織的(de)(de)(de)(de)主體責任(ren)(ren)(ren)和企(qi)(qi)(qi)業(ye)(ye)紀(ji)檢機(ji)構的(de)(de)(de)(de)監督責任(ren)(ren)(ren)。建立完(wan)善國(guo)有(you)企(qi)(qi)(qi)業(ye)(ye)違(wei)規經(jing)(jing)營(ying)責任(ren)(ren)(ren)追究典(dian)型問(wen)題通(tong)報制度，加強對企(qi)(qi)(qi)業(ye)(ye)領導(dao)人員的(de)(de)(de)(de)警示教(jiao)育。
（十六）嚴(yan)格監(jian)(jian)督工(gong)作責(ze)任(ren)(ren)追(zhui)(zhui)究(jiu)。落實企業(ye)外部(bu)監(jian)(jian)督主體維護國(guo)有資產(chan)安全(quan)(quan)、防止流失(shi)的監(jian)(jian)督責(ze)任(ren)(ren)。健(jian)全(quan)(quan)國(guo)有資產(chan)監(jian)(jian)管機(ji)構(gou)、外派監(jian)(jian)事會、審計機(ji)關(guan)(guan)和(he)紀(ji)檢監(jian)(jian)察、巡視部(bu)門(men)在監(jian)(jian)督工(gong)作中的問(wen)責(ze)機(ji)制(zhi)，對(dui)企業(ye)重大違法(fa)違紀(ji)違規(gui)問(wen)題應(ying)當發現而未發現或敷(fu)衍(yan)不(bu)(bu)(bu)追(zhui)(zhui)、隱匿不(bu)(bu)(bu)報、查處(chu)不(bu)(bu)(bu)力(li)的，嚴(yan)格追(zhui)(zhui)究(jiu)有關(guan)(guan)人員(yuan)失(shi)職瀆職責(ze)任(ren)(ren)，視不(bu)(bu)(bu)同情形分別(bie)給予紀(ji)律處(chu)分或行政處(chu)分，構(gou)成犯罪的，依法(fa)追(zhui)(zhui)究(jiu)刑事責(ze)任(ren)(ren)。完善(shan)監(jian)(jian)督工(gong)作中的自我監(jian)(jian)督機(ji)制(zhi)，健(jian)全(quan)(quan)內控措施，嚴(yan)肅查處(chu)監(jian)(jian)督工(gong)作人員(yuan)在問(wen)題線索清理、處(chu)置和(he)案(an)件查辦過程中違反政治紀(ji)律、組織紀(ji)律、廉潔紀(ji)律、工(gong)作紀(ji)律的行為。
六、加強監督(du)制度和能力(li)建設
（十七）完善企(qi)業國有(you)資(zi)(zi)產監(jian)督(du)法(fa)(fa)(fa)(fa)律(lv)制度。做好(hao)國有(you)資(zi)(zi)產監(jian)督(du)法(fa)(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)(fa)規(gui)的立改廢釋工(gong)作，按照法(fa)(fa)(fa)(fa)定(ding)程序(xu)修訂完善企(qi)業國有(you)資(zi)(zi)產法(fa)(fa)(fa)(fa)等法(fa)(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)(fa)規(gui)中有(you)關(guan)企(qi)業國有(you)資(zi)(zi)產監(jian)督(du)的規(gui)定(ding)，制定(ding)出臺防止企(qi)業國有(you)資(zi)(zi)產流失條(tiao)例，將加強企(qi)業國有(you)資(zi)(zi)產監(jian)督(du)的職責、程序(xu)和有(you)關(guan)要求法(fa)(fa)(fa)(fa)定(ding)化、規(gui)范化。
（十八）加強(qiang)(qiang)監督(du)隊(dui)伍建設(she)。選(xuan)派政治堅定、業(ye)務扎實(shi)、作風過硬、清正廉潔(jie)的(de)優(you)秀人才(cai)，進一步充實(shi)監督(du)力(li)量(liang)。優(you)化(hua)監督(du)隊(dui)伍知識結構(gou)，重(zhong)視提升監督(du)隊(dui)伍的(de)綜合素質(zhi)和專業(ye)素養。加強(qiang)(qiang)對監督(du)隊(dui)伍的(de)日常管理和考核評價，健全與監督(du)工作成(cheng)效掛鉤的(de)激勵約(yue)束(shu)機制，強(qiang)(qiang)化(hua)監督(du)隊(dui)伍履(lv)職保(bao)障。
本意見(jian)適用于全國企(qi)(qi)業國有(you)資(zi)產(chan)監督工作。金融、文化等企(qi)(qi)業國有(you)資(zi)產(chan)監督工作，中央另有(you)規定的依其規定執行(xing)。
國務院辦公廳
2015年10月31日
（此件公開發布）
