關于加快構建中央企業內部控制體系有關事項的通知
關于加快構建中央企業內部控制體系有關事項的通知
國資發評價(jia)[2012]68號
各中央企業：
近年來(lai)，部(bu)(bu)分中(zhong)央企(qi)業(ye)按照財政部(bu)(bu)等五部(bu)(bu)委印(yin)發的《企(qi)業(ye)內(nei)(nei)部(bu)(bu)控制(zhi)基本規范》和配套指引的有(you)關要(yao)求(qiu)，相繼啟動了(le)內(nei)(nei)部(bu)(bu)控制(zhi)建設與實(shi)施工作(zuo)，取得了(le)積極成效。為推動中(zhong)央企(qi)業(ye)扎實(shi)開(kai)展管理(li)提升活動，加(jia)快構建內(nei)(nei)部(bu)(bu)控制(zhi)體系，夯實(shi)基礎管理(li)工作(zuo)，促進實(shi)現(xian)(xian)做(zuo)強(qiang)做(zuo)優、培育具(ju)有(you)國際(ji)競(jing)爭力的世(shi)界一(yi)流企(qi)業(ye)的發展目(mu)標，經(jing)研究(jiu)，現(xian)(xian)將有(you)關事項通知如(ru)下：
一、提高(gao)思想認識，切(qie)實(shi)加(jia)強(qiang)對內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)組織(zhi)領(ling)(ling)導。當前及(ji)今后一個時期(qi)，中(zhong)央(yang)企(qi)業的(de)(de)改革發展將面(mian)臨極(ji)其復雜的(de)(de)外部(bu)(bu)環境(jing)，經營壓力(li)(li)和(he)風險(xian)加(jia)大，迫切(qie)要(yao)求企(qi)業強(qiang)基固本，實(shi)現規(gui)范(fan)、穩健(jian)、高(gao)效(xiao)發展。完(wan)善(shan)(shan)的(de)(de)企(qi)業內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)體(ti)(ti)系，是企(qi)業提升(sheng)(sheng)資源配(pei)置(zhi)效(xiao)率和(he)防范(fan)經營風險(xian)的(de)(de)重(zhong)(zhong)要(yao)保(bao)(bao)障。各中(zhong)央(yang)企(qi)業主要(yao)負(fu)責(ze)人要(yao)高(gao)度重(zhong)(zhong)視內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)，將建(jian)(jian)立(li)(li)(li)健(jian)全(quan)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)體(ti)(ti)系作(zuo)(zuo)(zuo)為(wei)管(guan)理(li)提升(sheng)(sheng)活動的(de)(de)重(zhong)(zhong)要(yao)任務(wu)來抓，切(qie)實(shi)加(jia)強(qiang)組織(zhi)領(ling)(ling)導。集團層面(mian)要(yao)成立(li)(li)(li)專門的(de)(de)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)領(ling)(ling)導機(ji)構，負(fu)責(ze)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)組織(zhi)協調；設(she)(she)立(li)(li)(li)專職(zhi)(zhi)機(ji)構或(huo)確定(ding)牽頭部(bu)(bu)門，配(pei)備專職(zhi)(zhi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)人員(yuan)，具體(ti)(ti)負(fu)責(ze)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)體(ti)(ti)系建(jian)(jian)設(she)(she)與實(shi)施(shi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)；建(jian)(jian)立(li)(li)(li)相關(guan)部(bu)(bu)門共同(tong)參與的(de)(de)跨部(bu)(bu)門聯動工(gong)(gong)(gong)作(zuo)(zuo)(zuo)機(ji)制(zhi)(zhi)(zhi)(zhi)，明確分(fen)工(gong)(gong)(gong)，落實(shi)責(ze)任，共同(tong)推進，并做好對子(zi)企(qi)業內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)的(de)(de)組織(zhi)指導工(gong)(gong)(gong)作(zuo)(zuo)(zuo)；按照內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)與監督評(ping)價(jia)職(zhi)(zhi)責(ze)相分(fen)離的(de)(de)原則，明確內(nei)部(bu)(bu)審計或(huo)相關(guan)部(bu)(bu)門負(fu)責(ze)組織(zhi)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)評(ping)價(jia)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)。各中(zhong)央(yang)企(qi)業要(yao)建(jian)(jian)立(li)(li)(li)健(jian)全(quan)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)責(ze)任制(zhi)(zhi)(zhi)(zhi)，將內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)與執行效(xiao)果(guo)納入績效(xiao)考核(he)體(ti)(ti)系，確保(bao)(bao)內(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)不斷完(wan)善(shan)(shan)并得到有效(xiao)執行，為(wei)戰略有效(xiao)實(shi)施(shi)、資源優(you)化配(pei)置(zhi)、企(qi)業價(jia)值提升(sheng)(sheng)提供強(qiang)有力(li)(li)的(de)(de)支(zhi)撐。
二、分類(lei)分步推(tui)進(jin)(jin)，全面(mian)啟(qi)動(dong)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)建(jian)設(she)(she)(she)(she)(she)與(yu)實(shi)施(shi)(shi)(shi)工(gong)作。各(ge)(ge)中(zhong)(zhong)央(yang)(yang)企(qi)(qi)(qi)業要(yao)力(li)(li)爭用兩年(nian)時間，按照《企(qi)(qi)(qi)業內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)基本(ben)規范》和(he)(he)配套指引的(de)要(yao)求，建(jian)立(li)規范、完(wan)善的(de)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)體(ti)系。總體(ti)安排是：已(yi)在全集團(tuan)范圍(wei)內(nei)(nei)建(jian)立(li)起內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)體(ti)系的(de)中(zhong)(zhong)央(yang)(yang)企(qi)(qi)(qi)業，應(ying)(ying)(ying)當重點(dian)抓好(hao)(hao)有效執行和(he)(he)持(chi)續(xu)改進(jin)(jin)工(gong)作，著(zhu)力(li)(li)提(ti)升內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)的(de)健全性和(he)(he)有效性；主(zhu)業資產(chan)(chan)實(shi)現整體(ti)上(shang)市(shi)或(huo)所屬控(kong)股上(shang)市(shi)公司資產(chan)(chan)比重超過60%、尚未在全集團(tuan)范圍(wei)內(nei)(nei)啟(qi)動(dong)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)建(jian)設(she)(she)(she)(she)(she)工(gong)作的(de)中(zhong)(zhong)央(yang)(yang)企(qi)(qi)(qi)業，應(ying)(ying)(ying)當統(tong)籌規劃、協同推(tui)進(jin)(jin)全集團(tuan)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)體(ti)系建(jian)設(she)(she)(she)(she)(she)，著(zhu)力(li)(li)抓好(hao)(hao)集團(tuan)總部(bu)(bu)(bu)(bu)(bu)與(yu)各(ge)(ge)類(lei)子企(qi)(qi)(qi)業同步建(jian)設(she)(she)(she)(she)(she)與(yu)穩步實(shi)施(shi)(shi)(shi)工(gong)作，于2012年(nian)建(jian)立(li)起覆蓋全集團(tuan)的(de)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)體(ti)系；其(qi)他(ta)中(zhong)(zhong)央(yang)(yang)企(qi)(qi)(qi)業應(ying)(ying)(ying)當抓緊啟(qi)動(dong)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)體(ti)系建(jian)設(she)(she)(she)(she)(she)工(gong)作，確(que)(que)保2013年(nian)全面(mian)完(wan)成集團(tuan)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)體(ti)系的(de)建(jian)設(she)(she)(she)(she)(she)與(yu)實(shi)施(shi)(shi)(shi)工(gong)作。各(ge)(ge)中(zhong)(zhong)央(yang)(yang)企(qi)(qi)(qi)業要(yao)以開展管(guan)理提(ti)升活(huo)動(dong)為(wei)(wei)契(qi)機，結合本(ben)集團(tuan)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)工(gong)作實(shi)際，以提(ti)高經營效率和(he)(he)效果(guo)為(wei)(wei)目標，以風(feng)險(xian)管(guan)理為(wei)(wei)導(dao)向(xiang)，以流程梳理為(wei)(wei)基礎，以財務內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)為(wei)(wei)切(qie)入(ru)點(dian)，以關鍵控(kong)制(zhi)(zhi)(zhi)活(huo)動(dong)為(wei)(wei)重點(dian)，制(zhi)(zhi)(zhi)訂全集團(tuan)內(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)制(zhi)(zhi)(zhi)整體(ti)建(jian)設(she)(she)(she)(she)(she)實(shi)施(shi)(shi)(shi)方案或(huo)持(chi)續(xu)改進(jin)(jin)計劃，明(ming)確(que)(que)總體(ti)建(jian)設(she)(she)(she)(she)(she)目標和(he)(he)分階段任務，經董事會（或(huo)相應(ying)(ying)(ying)決策機構(gou)）批(pi)準后(hou)，于2012年(nian)8月31日前報國資委(wei)備案。
三(san)(san)、立足(zu)企(qi)(qi)業(ye)(ye)(ye)(ye)實(shi)(shi)際，建(jian)(jian)(jian)立健全(quan)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)體(ti)系。各(ge)(ge)中央企(qi)(qi)業(ye)(ye)(ye)(ye)要按照管(guan)(guan)理(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)化(hua)、制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)流(liu)(liu)(liu)程(cheng)(cheng)(cheng)化(hua)、流(liu)(liu)(liu)程(cheng)(cheng)(cheng)信息化(hua)的(de)(de)(de)(de)(de)要求(qiu)，立足(zu)企(qi)(qi)業(ye)(ye)(ye)(ye)實(shi)(shi)際，倡(chang)導全(quan)員參與，注(zhu)重(zhong)(zhong)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)實(shi)(shi)效(xiao)，防(fang)止流(liu)(liu)(liu)于形(xing)式，抓好內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)(jian)設的(de)(de)(de)(de)(de)基礎(chu)工(gong)作(zuo)和(he)(he)關鍵環(huan)(huan)節(jie)。一是建(jian)(jian)(jian)立規(gui)范(fan)(fan)的(de)(de)(de)(de)(de)公司治理(li)(li)結(jie)構和(he)(he)議事規(gui)則(ze)，明確(que)各(ge)(ge)類治理(li)(li)主體(ti)的(de)(de)(de)(de)(de)權利運行(xing)機制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，合(he)(he)理(li)(li)設置職責(ze)權限，規(gui)范(fan)(fan)決策程(cheng)(cheng)(cheng)序，確(que)保(bao)“三(san)(san)重(zhong)(zhong)一大(da)”集體(ti)決策制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)有(you)(you)效(xiao)落(luo)實(shi)(shi)，建(jian)(jian)(jian)設和(he)(he)倡(chang)導合(he)(he)規(gui)、誠信的(de)(de)(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)文(wen)化(hua)，提高企(qi)(qi)業(ye)(ye)(ye)(ye)依法合(he)(he)規(gui)經營(ying)管(guan)(guan)理(li)(li)的(de)(de)(de)(de)(de)能力，持(chi)續(xu)(xu)改進(jin)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)(jian)設與執行(xing)工(gong)作(zuo)。二是以(yi)價值管(guan)(guan)理(li)(li)為(wei)主線，以(yi)風(feng)險管(guan)(guan)理(li)(li)為(wei)導向，全(quan)面梳(shu)理(li)(li)各(ge)(ge)類各(ge)(ge)項業(ye)(ye)(ye)(ye)務(wu)流(liu)(liu)(liu)程(cheng)(cheng)(cheng)，查(cha)找經營(ying)管(guan)(guan)理(li)(li)風(feng)險點，評估風(feng)險影響程(cheng)(cheng)(cheng)度(du)(du)，編制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)分類風(feng)險與缺陷清單，明確(que)關鍵控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)節(jie)點和(he)(he)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)要求(qiu)，實(shi)(shi)施業(ye)(ye)(ye)(ye)務(wu)流(liu)(liu)(liu)程(cheng)(cheng)(cheng)再造，編制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)管(guan)(guan)理(li)(li)手(shou)冊，促進(jin)業(ye)(ye)(ye)(ye)務(wu)處理(li)(li)規(gui)范(fan)(fan)化(hua)和(he)(he)標準化(hua)。三(san)(san)是加強重(zhong)(zhong)點流(liu)(liu)(liu)程(cheng)(cheng)(cheng)與特殊業(ye)(ye)(ye)(ye)務(wu)的(de)(de)(de)(de)(de)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，著力抓好資金(jin)、投資、采購、基建(jian)(jian)(jian)、銷售、產(chan)權管(guan)(guan)理(li)(li)、人力資源管(guan)(guan)理(li)(li)、質量(liang)管(guan)(guan)理(li)(li)、安全(quan)生產(chan)等(deng)關鍵業(ye)(ye)(ye)(ye)務(wu)流(liu)(liu)(liu)程(cheng)(cheng)(cheng)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，加強境外資產(chan)、金(jin)融及其(qi)衍生業(ye)(ye)(ye)(ye)務(wu)、重(zhong)(zhong)大(da)經濟(ji)合(he)(he)同和(he)(he)節(jie)能減排等(deng)特殊業(ye)(ye)(ye)(ye)務(wu)的(de)(de)(de)(de)(de)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)(jian)設，建(jian)(jian)(jian)立重(zhong)(zhong)大(da)風(feng)險預(yu)警與應急機制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)訂和(he)(he)落(luo)實(shi)(shi)應急預(yu)案。四(si)是結(jie)合(he)(he)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)目標，梳(shu)理(li)(li)完(wan)善(shan)管(guan)(guan)理(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)體(ti)系，并根據業(ye)(ye)(ye)(ye)務(wu)發展要求(qiu)和(he)(he)外部經營(ying)環(huan)(huan)境變化(hua)，持(chi)續(xu)(xu)檢驗和(he)(he)評估管(guan)(guan)理(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)的(de)(de)(de)(de)(de)有(you)(you)效(xiao)性，建(jian)(jian)(jian)立動態調(diao)整(zheng)與改進(jin)機制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，防(fang)止出現制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)缺失和(he)(he)流(liu)(liu)(liu)程(cheng)(cheng)(cheng)缺陷。五是推進(jin)內(nei)(nei)部控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)體(ti)系建(jian)(jian)(jian)設同信息化(hua)建(jian)(jian)(jian)設的(de)(de)(de)(de)(de)融合(he)(he)對接(jie)，在(zai)將(jiang)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)和(he)(he)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)措施嵌入流(liu)(liu)(liu)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)基礎(chu)上，結(jie)合(he)(he)企(qi)(qi)業(ye)(ye)(ye)(ye)信息化(hua)建(jian)(jian)(jian)設進(jin)程(cheng)(cheng)(cheng)，將(jiang)業(ye)(ye)(ye)(ye)務(wu)流(liu)(liu)(liu)程(cheng)(cheng)(cheng)和(he)(he)控(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)措施逐步固化(hua)到信息系統，實(shi)(shi)現在(zai)線運行(xing)。
四(si)、采取(qu)得力措施(shi)，確(que)保(bao)(bao)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)有(you)(you)效(xiao)(xiao)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)。內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)重(zhong)(zhong)在有(you)(you)效(xiao)(xiao)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)，各(ge)中央企業(ye)要采取(qu)切實措施(shi)，確(que)保(bao)(bao)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)有(you)(you)效(xiao)(xiao)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)。一是(shi)要落實內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)責(ze)(ze)(ze)任(ren)制(zhi)(zhi)(zhi)(zhi)，建立主要負(fu)(fu)責(ze)(ze)(ze)人承(cheng)諾制(zhi)(zhi)(zhi)(zhi)，明(ming)確(que)企業(ye)主要負(fu)(fu)責(ze)(ze)(ze)人對內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)有(you)(you)效(xiao)(xiao)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)負(fu)(fu)總責(ze)(ze)(ze)，帶頭(tou)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)，不(bu)超越內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)做(zuo)決策。二是(shi)要逐級(ji)進行(xing)(xing)責(ze)(ze)(ze)任(ren)分解(jie)，將內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)與(yu)(yu)管理權限(xian)配置、崗位責(ze)(ze)(ze)任(ren)落實有(you)(you)機結合，建立內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)體系的(de)(de)培(pei)(pei)訓(xun)機制(zhi)(zhi)(zhi)(zhi)，做(zuo)好上崗前培(pei)(pei)訓(xun)和(he)持(chi)續(xu)教育(yu)，確(que)保(bao)(bao)每個崗位員(yuan)工(gong)熟知本崗位權限(xian)和(he)職(zhi)責(ze)(ze)(ze)，并具備相應的(de)(de)專業(ye)勝(sheng)任(ren)能力，形(xing)成員(yuan)工(gong)積極參(can)與(yu)(yu)、自(zi)覺執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)、主動監督的(de)(de)全員(yuan)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)意識與(yu)(yu)氛圍。三是(shi)建立重(zhong)(zhong)大風(feng)險信(xin)息溝通與(yu)(yu)報告路徑、責(ze)(ze)(ze)任(ren)與(yu)(yu)處理機制(zhi)(zhi)(zhi)(zhi)，確(que)保(bao)(bao)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)重(zhong)(zhong)大風(feng)險信(xin)息順暢溝通和(he)及時應對。四(si)是(shi)加(jia)強內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)日(ri)常(chang)監督檢查，內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)專職(zhi)機構或牽(qian)頭(tou)部(bu)(bu)(bu)(bu)門要通過(guo)在線測試、現(xian)場調(diao)查等方式，加(jia)強對同級(ji)部(bu)(bu)(bu)(bu)門和(he)各(ge)級(ji)子(zi)企業(ye)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)有(you)(you)效(xiao)(xiao)性的(de)(de)日(ri)常(chang)監督檢查，確(que)保(bao)(bao)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)有(you)(you)效(xiao)(xiao)執(zhi)(zhi)(zhi)(zhi)行(xing)(xing)；尤(you)其是(shi)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)出現(xian)無(wu)效(xiao)(xiao)或者失效(xiao)(xiao)時，要認(ren)真查找制(zhi)(zhi)(zhi)(zhi)度缺失或流程缺陷，分析原因，及時進行(xing)(xing)改進和(he)完善。
五(wu)、加強(qiang)(qiang)評(ping)價(jia)與審計(ji)(ji)，促進(jin)(jin)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)持(chi)續(xu)改進(jin)(jin)與優化。各中央(yang)企(qi)業(ye)要(yao)認真(zhen)組織開(kai)展(zhan)(zhan)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)年度(du)(du)評(ping)價(jia)與審計(ji)(ji)工作(zuo)(zuo)，促進(jin)(jin)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)持(chi)續(xu)改進(jin)(jin)與優化。一是(shi)(shi)要(yao)按照(zhao)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)基本原則和(he)(he)要(yao)求，設計(ji)(ji)適合(he)(he)企(qi)業(ye)自(zi)身特(te)點(dian)的(de)評(ping)價(jia)體系和(he)(he)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)缺(que)陷(xian)(xian)認定標準，并在全集(ji)團范圍(wei)內(nei)(nei)(nei)(nei)(nei)推行應用(yong)。二是(shi)(shi)企(qi)業(ye)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)審計(ji)(ji)或(huo)(huo)相關(guan)部(bu)(bu)(bu)(bu)(bu)(bu)門要(yao)組織開(kai)展(zhan)(zhan)對(dui)本集(ji)團內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)的(de)年度(du)(du)自(zi)評(ping)工作(zuo)(zuo)，尤其要(yao)加強(qiang)(qiang)對(dui)重(zhong)(zhong)點(dian)子企(qi)業(ye)、基層子企(qi)業(ye)和(he)(he)關(guan)鍵(jian)業(ye)務(wu)流程內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)有效性的(de)檢查(cha)評(ping)價(jia)；企(qi)業(ye)可以根據需要(yao)，聘請外部(bu)(bu)(bu)(bu)(bu)(bu)中介機構協(xie)助開(kai)展(zhan)(zhan)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)評(ping)價(jia)工作(zuo)(zuo)或(huo)(huo)進(jin)(jin)行內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)審計(ji)(ji)。三是(shi)(shi)要(yao)加強(qiang)(qiang)缺(que)陷(xian)(xian)管(guan)理(li)(li)(li)，通過內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)評(ping)價(jia)工作(zuo)(zuo)，充分揭示(shi)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)的(de)設計(ji)(ji)缺(que)陷(xian)(xian)和(he)(he)運行缺(que)陷(xian)(xian)，提出管(guan)理(li)(li)(li)改進(jin)(jin)建議，及時報(bao)告董事會和(he)(he)管(guan)理(li)(li)(li)層，并跟蹤落實(shi)缺(que)陷(xian)(xian)整改，實(shi)現(xian)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)閉環管(guan)理(li)(li)(li)，促進(jin)(jin)控(kong)(kong)(kong)制(zhi)優化。四是(shi)(shi)要(yao)建立內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)重(zhong)(zhong)大缺(que)陷(xian)(xian)追究制(zhi)度(du)(du)，內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)評(ping)價(jia)和(he)(he)審計(ji)(ji)結果要(yao)與履職評(ping)估(gu)或(huo)(huo)績效考核相結合(he)(he)，逐級(ji)落實(shi)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)組織領導責(ze)任(ren)。五(wu)是(shi)(shi)要(yao)做好與風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)工作(zuo)(zuo)的(de)有機結合(he)(he)，內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)是(shi)(shi)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)的(de)有效措施，各中央(yang)企(qi)業(ye)要(yao)緊(jin)密(mi)結合(he)(he)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)實(shi)踐，充分利用(yong)風(feng)(feng)險(xian)(xian)管(guan)理(li)(li)(li)體系框架，加強(qiang)(qiang)工作(zuo)(zuo)協(xie)同，形成工作(zuo)(zuo)合(he)(he)力(li)，共同推動企(qi)業(ye)管(guan)理(li)(li)(li)的(de)持(chi)續(xu)改進(jin)(jin)。
六、按時(shi)(shi)報(bao)送(song)評價(jia)報(bao)告(gao)，加強出資(zi)(zi)人監(jian)督(du)檢查。各中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)(ye)應(ying)當(dang)自2013年起，于每年5月31日前向(xiang)國(guo)資(zi)(zi)委(wei)(wei)報(bao)送(song)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)評價(jia)報(bao)告(gao)，同時(shi)(shi)抄送(song)派(pai)駐本企業(ye)(ye)(ye)監(jian)事會。國(guo)資(zi)(zi)委(wei)(wei)將(jiang)(jiang)(jiang)采取(qu)多種形式，及時(shi)(shi)總(zong)結(jie)推廣中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)(ye)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)工作(zuo)(zuo)經驗(yan)；加強對中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)(ye)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)工作(zuo)(zuo)的(de)(de)監(jian)督(du)檢查，將(jiang)(jiang)(jiang)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)有(you)效性作(zuo)(zuo)為經濟責(ze)(ze)任(ren)審(shen)計、專(zhuan)(zhuan)項審(shen)計以及各類監(jian)督(du)檢查工作(zuo)(zuo)的(de)(de)重(zhong)要內(nei)(nei)(nei)容，并定期選取(qu)部(bu)(bu)分企業(ye)(ye)(ye)針對關鍵業(ye)(ye)(ye)務流程(cheng)開展內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)有(you)效性的(de)(de)專(zhuan)(zhuan)項檢查。監(jian)督(du)檢查中(zhong)(zhong)(zhong)(zhong)(zhong)發現內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)存在重(zhong)大(da)缺(que)(que)陷(xian)(xian)的(de)(de)，將(jiang)(jiang)(jiang)根(gen)據(ju)其(qi)性質(zhi)或影響程(cheng)度在業(ye)(ye)(ye)績考核(he)中(zhong)(zhong)(zhong)(zhong)(zhong)給予扣(kou)分或降級(ji)處理；對于因內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)缺(que)(que)陷(xian)(xian)造成資(zi)(zi)產損失的(de)(de)，按照《中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)(ye)資(zi)(zi)產損失責(ze)(ze)任(ren)追(zhui)究暫行辦(ban)法》（國(guo)資(zi)(zi)委(wei)(wei)令(ling)第20號）的(de)(de)有(you)關規定，追(zhui)究相(xiang)關責(ze)(ze)任(ren)人的(de)(de)責(ze)(ze)任(ren)；對于在監(jian)督(du)檢查中(zhong)(zhong)(zhong)(zhong)(zhong)發現的(de)(de)重(zhong)大(da)缺(que)(que)陷(xian)(xian)，企業(ye)(ye)(ye)在自我評價(jia)和審(shen)計工作(zuo)(zuo)中(zhong)(zhong)(zhong)(zhong)(zhong)未(wei)充(chong)分揭(jie)示(shi)或未(wei)及時(shi)(shi)報(bao)告(gao)的(de)(de)，將(jiang)(jiang)(jiang)追(zhui)究內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)評價(jia)部(bu)(bu)門和外部(bu)(bu)中(zhong)(zhong)(zhong)(zhong)(zhong)介(jie)機構的(de)(de)責(ze)(ze)任(ren)。對于建立規范董事會的(de)(de)中(zhong)(zhong)(zhong)(zhong)(zhong)央企業(ye)(ye)(ye)，國(guo)資(zi)(zi)委(wei)(wei)還將(jiang)(jiang)(jiang)把(ba)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)有(you)效性作(zuo)(zuo)為董事會履職評估(gu)的(de)(de)重(zhong)要內(nei)(nei)(nei)容。
各中(zhong)央企業要高度重(zhong)視(shi)內部控制工(gong)作，統(tong)籌協調，周密部署，抓(zhua)緊(jin)推(tui)進(jin)內部控制建設與實(shi)施工(gong)作，采取有力措施保證(zheng)內部控制有效執行，推(tui)動經營管理(li)水(shui)平不斷提升。
國務院國有資產監督(du)管理委員(yuan)會
中華人民共(gong)和國財政部
二○一二年五月七日
主辦單位(wei)：甘肅祁連山水泥集團有限(xian)公司 版權所有：甘肅祁(qi)連(lian)山水泥集團有限公司
