中國(guo)政(zheng)府網11月(yue)10日公(gong)布了《國(guo)務院辦(ban)公(gong)廳關于加(jia)強和改進企業國(guo)有(you)資產監督防(fang)止(zhi)國(guo)有(you)資產流失的意見》。
意見(jian)提出,著(zhu)力(li)強(qiang)(qiang)化企業(ye)內部監(jian)(jian)(jian)督(du),完善企業(ye)內部監(jian)(jian)(jian)督(du)機制(zhi),切實加強(qiang)(qiang)企業(ye)外部監(jian)(jian)(jian)督(du),實施信息公開加強(qiang)(qiang)社會監(jian)(jian)(jian)督(du),強(qiang)(qiang)化國有資產損失和監(jian)(jian)(jian)督(du)工作責(ze)任(ren)追究(jiu),加強(qiang)(qiang)監(jian)(jian)(jian)督(du)制(zhi)度(du)和能力(li)建設(she)等五類16項監(jian)(jian)(jian)督(du)措施。
值得關注的(de)(de)是,意(yi)見明(ming)確表示,要完(wan)善國有資(zi)產(chan)監(jian)管(guan)(guan)機(ji)構監(jian)督,國有資(zi)產(chan)監(jian)管(guan)(guan)機(ji)構要堅(jian)持出(chu)資(zi)人管(guan)(guan)理和(he)監(jian)督的(de)(de)有機(ji)統一(yi)(yi),進一(yi)(yi)步加強出(chu)資(zi)人監(jian)督。
意(yi)見(jian)要(yao)求,國有資產監管機構(gou)設立稽(ji)查辦(ban)公室(shi),負責分類處置和督(du)辦(ban)監督(du)工作中發現的(de)需要(yao)企業整改(gai)的(de)問題,組織開展國有資產重大損失調(diao)查,提出(chu)有關(guan)責任追(zhui)究(jiu)的(de)意(yi)見(jian)建(jian)議。
另外(wai),將開(kai)展(zhan)國有(you)資產監管機構(gou)向所出資企(qi)業依法(fa)委派總會計師(shi)試(shi)點(dian)工作,強化(hua)出資人對企(qi)業重大財務事項的監督。
以下為意見全文:
國務院辦公廳關于加強和改進企業國有資產監督防止國有資產流失的意見
國辦發〔2015〕79號
各省(sheng)、自治區、直轄市(shi)人民政府,國務院各部委(wei)、各直屬(shu)機構:
我國(guo)(guo)(guo)(guo)企(qi)業(ye)國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產是(shi)全體人(ren)(ren)民的(de)共(gong)同(tong)(tong)財富,保障國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產安全、防止國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產流失,是(shi)全面建成小康社(she)會(hui)、實(shi)現全體人(ren)(ren)民共(gong)同(tong)(tong)富裕的(de)必然要求。改革開(kai)放以(yi)(yi)來,我國(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)有(you)經濟不(bu)斷發(fa)展壯大,國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)市場活力(li)普遍增強、效率顯著(zhu)提(ti)高,企(qi)業(ye)國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產監(jian)管工作(zuo)取得積極(ji)進(jin)展和明顯成效。但與此同(tong)(tong)時,一(yi)些(xie)國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)逐漸暴露出管理不(bu)規(gui)范、內部人(ren)(ren)控制嚴(yan)重、企(qi)業(ye)領導人(ren)(ren)員權(quan)力(li)缺(que)乏制約、腐敗案件(jian)多(duo)有(you)發(fa)生等(deng)問題,企(qi)業(ye)國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產監(jian)督工作(zuo)中多(duo)頭監(jian)督、重復監(jian)督和監(jian)督不(bu)到位(wei)的(de)現象也日(ri)益突出。為貫徹落實(shi)中央關于深化國(guo)(guo)(guo)(guo)有(you)企(qi)業(ye)改革的(de)有(you)關部署(shu),切實(shi)加(jia)強和改進(jin)企(qi)業(ye)國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產監(jian)督、防止國(guo)(guo)(guo)(guo)有(you)資(zi)(zi)產流失,經國(guo)(guo)(guo)(guo)務(wu)院同(tong)(tong)意,現提(ti)出以(yi)(yi)下(xia)意見。
一、總體要求
(一)指導思(si)想。認真貫徹落(luo)實黨的(de)十(shi)八大(da)和十(shi)八屆二(er)中、三中、四中、五(wu)中全會精神,按照黨中央、國務(wu)院有(you)關決策部署,以國有(you)資(zi)(zi)產(chan)保值(zhi)增值(zhi)、防止流(liu)失為目標,堅持問題導向(xiang),立足(zu)體制(zhi)機(ji)制(zhi)制(zhi)度(du)創新(xin),加(jia)強(qiang)和改進黨對國有(you)企(qi)(qi)業(ye)的(de)領導,切(qie)實強(qiang)化國有(you)企(qi)(qi)業(ye)內(nei)部監督(du)(du)、出(chu)資(zi)(zi)人監督(du)(du)和審計、紀(ji)檢監察(cha)、巡視監督(du)(du)以及社會監督(du)(du),嚴格責任追究(jiu),加(jia)快形(xing)成全面覆(fu)蓋(gai)、分(fen)工明確(que)、協同配合、制(zhi)約有(you)力的(de)國有(you)資(zi)(zi)產(chan)監督(du)(du)體系(xi),充分(fen)體現監督(du)(du)的(de)嚴肅性、權(quan)威性、時(shi)效性,促進國有(you)企(qi)(qi)業(ye)持續健康發展。
(二)基本(ben)原(yuan)則。
堅持(chi)全(quan)面覆(fu)蓋,突出(chu)重點(dian)。實(shi)現(xian)企業(ye)國有資(zi)(zi)產(chan)監(jian)督全(quan)覆(fu)蓋,加強對(dui)國有企業(ye)權力集(ji)(ji)中、資(zi)(zi)金密集(ji)(ji)、資(zi)(zi)源富集(ji)(ji)、資(zi)(zi)產(chan)聚集(ji)(ji)等重點(dian)部門、重點(dian)崗(gang)位和重點(dian)決策環節(jie)的監(jian)督,切實(shi)維護國有資(zi)(zi)產(chan)安全(quan)。
堅持權(quan)責分(fen)明,協同聯(lian)合。清(qing)晰界定各(ge)類監(jian)督(du)主體的監(jian)督(du)職責,有(you)效整合監(jian)督(du)資源,增強監(jian)督(du)工(gong)作合力,形成內外銜接、上下貫通的國有(you)資產監(jian)督(du)格(ge)局。
堅持放管結(jie)合,提(ti)高效率。正確處理好依(yi)法加(jia)強監督和(he)增強企業活力的(de)關(guan)系,改進監督方(fang)式,創新監督方(fang)法,尊重和(he)維護(hu)企業經(jing)營自(zi)主權,增強監督的(de)針(zhen)對(dui)性和(he)有效性。
堅持完善制度(du),嚴肅問責。建(jian)立健全企(qi)業國有(you)資(zi)產監(jian)督(du)(du)法律法規體系,依(yi)(yi)法依(yi)(yi)規開展(zhan)監(jian)督(du)(du)工作,完善責任追究(jiu)制度(du),對違法違規造成國有(you)資(zi)產損失(shi)以及監(jian)督(du)(du)工作中失(shi)職瀆職的責任主體,嚴格(ge)追究(jiu)責任。
二、著力強化企業內(nei)部監(jian)督
(三)完善企(qi)(qi)(qi)業內(nei)部監(jian)督(du)(du)(du)機制。企(qi)(qi)(qi)業集團應當(dang)建立涵蓋(gai)各(ge)治理主(zhu)體及(ji)審計(ji)(ji)、紀檢監(jian)察、巡視、法(fa)律(lv)、財(cai)務(wu)等部門的(de)監(jian)督(du)(du)(du)工作(zuo)體系,強(qiang)(qiang)化(hua)(hua)對子企(qi)(qi)(qi)業的(de)縱向監(jian)督(du)(du)(du)和各(ge)業務(wu)板塊的(de)專業監(jian)督(du)(du)(du)。健全涉及(ji)財(cai)務(wu)、采購、營(ying)銷(xiao)、投資(zi)等方面的(de)內(nei)部監(jian)督(du)(du)(du)制度和內(nei)控(kong)機制,進一步發揮總會(hui)計(ji)(ji)師、總法(fa)律(lv)顧問作(zuo)用,加(jia)強(qiang)(qiang)對企(qi)(qi)(qi)業重大決策和重要經營(ying)活(huo)動的(de)財(cai)務(wu)、法(fa)律(lv)審核把關(guan)。加(jia)強(qiang)(qiang)企(qi)(qi)(qi)業內(nei)部監(jian)督(du)(du)(du)工作(zuo)的(de)聯動配合,提(ti)升信息化(hua)(hua)水平(ping),強(qiang)(qiang)化(hua)(hua)流程(cheng)管(guan)控(kong)的(de)剛性約束(shu),確保內(nei)部監(jian)督(du)(du)(du)及(ji)時、有效。
(四)強化(hua)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)規(gui)(gui)范運作(zuo)和對(dui)經(jing)理(li)層(ceng)的監督。深入推進外部董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)占多數的董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)建設(she),加強董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)內部的制(zhi)衡約束(shu),依法規(gui)(gui)范董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決策程序和董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)長履職行為(wei),落(luo)實董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)對(dui)董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決議(yi)(yi)承擔(dan)的法定(ding)責任。切實加強董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)對(dui)經(jing)理(li)層(ceng)落(luo)實董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決議(yi)(yi)情況的監督。設(she)置(zhi)由(you)外部董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)組成(cheng)的審(shen)(shen)計(ji)委員(yuan)會(hui),建立(li)審(shen)(shen)計(ji)部門向董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)負(fu)責的工(gong)作(zuo)機(ji)制(zhi),董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)依法審(shen)(shen)議(yi)(yi)批準企業年度審(shen)(shen)計(ji)計(ji)劃和重要(yao)審(shen)(shen)計(ji)報(bao)告,增強董(dong)(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)運用內部審(shen)(shen)計(ji)規(gui)(gui)范運營、管控風(feng)險的能(neng)力。
(五(wu))加強企業(ye)內(nei)設(she)監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)建(jian)設(she)。建(jian)立監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)主席由上級(ji)母公(gong)司(si)依(yi)法(fa)提名、委派制度,提高(gao)專職(zhi)監(jian)(jian)事(shi)比例,增(zeng)強監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)的獨立性和權(quan)威性。加大監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)對董(dong)(dong)事(shi)、高(gao)級(ji)管理人員履(lv)職(zhi)行為的監(jian)(jian)督力度,進(jin)一步落實監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)檢查公(gong)司(si)財務、糾正(zheng)董(dong)(dong)事(shi)及高(gao)級(ji)管理人員損害公(gong)司(si)利益(yi)行為等(deng)職(zhi)權(quan),保障(zhang)監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)依(yi)法(fa)行權(quan)履(lv)職(zhi),強化監(jian)(jian)事(shi)會(hui)(hui)(hui)(hui)及監(jian)(jian)事(shi)的監(jian)(jian)督責任。
(六)重(zhong)視企業職(zhi)工民主監(jian)(jian)督。健(jian)全以職(zhi)工代表大會為基本形式的企業民主管理(li)制度,規范職(zhi)工董事(shi)、職(zhi)工監(jian)(jian)事(shi)的產生(sheng)程序,切實發揮其在(zai)參與公司決(jue)策(ce)和治理(li)中的作用。大力推進廠(chang)務公開,建立公開事(shi)項清單制度,保障(zhang)職(zhi)工知(zhi)情(qing)權(quan)、參與權(quan)和監(jian)(jian)督權(quan)。
(七)發揮企(qi)業(ye)黨(dang)組織(zhi)(zhi)保(bao)證(zheng)監(jian)(jian)督作用。把加強(qiang)黨(dang)的領導(dao)(dao)和(he)(he)完善公司治理統一起來,落實(shi)黨(dang)組織(zhi)(zhi)在企(qi)業(ye)黨(dang)風廉政(zheng)建設和(he)(he)反(fan)腐敗工(gong)作中的主體責任和(he)(he)紀檢機構(gou)的監(jian)(jian)督責任,健全黨(dang)組織(zhi)(zhi)參與重大(da)決(jue)策機制,強(qiang)化(hua)黨(dang)組織(zhi)(zhi)對(dui)企(qi)業(ye)領導(dao)(dao)人員履(lv)職行(xing)為的監(jian)(jian)督,確保(bao)企(qi)業(ye)決(jue)策部署(shu)及其執(zhi)行(xing)過程(cheng)符合黨(dang)和(he)(he)國家方針政(zheng)策、法律(lv)法規。
三、切實加強(qiang)企業外(wai)部監督(du)
(八)完善(shan)國有資產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)機構(gou)(gou)監(jian)(jian)(jian)(jian)督(du)。國有資產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)機構(gou)(gou)要堅持(chi)出(chu)(chu)(chu)資人管(guan)(guan)理(li)和(he)監(jian)(jian)(jian)(jian)督(du)的(de)(de)有機統(tong)一,進一步加(jia)強(qiang)出(chu)(chu)(chu)資人監(jian)(jian)(jian)(jian)督(du)。健全國有企(qi)業規(gui)劃投資、改(gai)制(zhi)(zhi)重(zhong)組、產(chan)權(quan)(quan)管(guan)(guan)理(li)、財務評(ping)價、業績考核(he)、選人用(yong)人、薪酬分配等規(gui)范(fan)國有資本運作、防(fang)止流失的(de)(de)制(zhi)(zhi)度(du)。加(jia)大(da)對(dui)國有資產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)制(zhi)(zhi)度(du)執(zhi)行情(qing)況(kuang)的(de)(de)監(jian)(jian)(jian)(jian)督(du)力度(du),定期(qi)(qi)開展(zhan)對(dui)各業務領(ling)域制(zhi)(zhi)度(du)執(zhi)行情(qing)況(kuang)的(de)(de)檢查(cha),針對(dui)不(bu)同時期(qi)(qi)的(de)(de)重(zhong)點任務和(he)突出(chu)(chu)(chu)問題不(bu)定期(qi)(qi)開展(zhan)專項(xiang)抽查(cha)。國有資產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)機構(gou)(gou)設(she)立(li)稽(ji)查(cha)辦(ban)公室(shi),負責分類處置和(he)督(du)辦(ban)監(jian)(jian)(jian)(jian)督(du)工作中(zhong)發現的(de)(de)需要企(qi)業整(zheng)改(gai)的(de)(de)問題,組織開展(zhan)國有資產(chan)重(zhong)大(da)損失調查(cha),提(ti)出(chu)(chu)(chu)有關(guan)責任追究的(de)(de)意見(jian)建(jian)議。開展(zhan)國有資產(chan)監(jian)(jian)(jian)(jian)管(guan)(guan)機構(gou)(gou)向所出(chu)(chu)(chu)資企(qi)業依法(fa)委派總會計師(shi)試點工作,強(qiang)化出(chu)(chu)(chu)資人對(dui)企(qi)業重(zhong)大(da)財務事項(xiang)的(de)(de)監(jian)(jian)(jian)(jian)督(du)。加(jia)強(qiang)企(qi)業境(jing)(jing)外(wai)(wai)國有資產(chan)監(jian)(jian)(jian)(jian)督(du),重(zhong)視(shi)在法(fa)人治理(li)結構(gou)(gou)中(zhong)運用(yong)出(chu)(chu)(chu)資人監(jian)(jian)(jian)(jian)督(du)手段,強(qiang)化對(dui)企(qi)業境(jing)(jing)外(wai)(wai)投資、運營和(he)產(chan)權(quan)(quan)狀況(kuang)的(de)(de)監(jian)(jian)(jian)(jian)督(du),嚴格規(gui)范(fan)境(jing)(jing)外(wai)(wai)大(da)額資金使用(yong)、集中(zhong)采購(gou)和(he)傭金管(guan)(guan)理(li),確(que)保企(qi)業境(jing)(jing)外(wai)(wai)國有資產(chan)安全可控(kong)、有效(xiao)運營。
(九)加強和(he)(he)改(gai)(gai)進外派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)。對國有資產監(jian)(jian)(jian)(jian)管機(ji)構(gou)所出(chu)資企(qi)(qi)業(ye)(ye)依法(fa)實(shi)(shi)行(xing)(xing)外派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)制(zhi)度(du)。外派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)由政府(fu)派(pai)出(chu),作為出(chu)資人(ren)監(jian)(jian)(jian)(jian)督(du)的專門(men)力(li)量(liang),圍繞(rao)企(qi)(qi)業(ye)(ye)財務、重(zhong)大決策、運營過程(cheng)(cheng)中(zhong)(zhong)涉及國有資產流失的事(shi)(shi)(shi)項和(he)(he)關鍵環節、董事(shi)(shi)(shi)會(hui)(hui)(hui)和(he)(he)經理層依法(fa)依規履(lv)(lv)職(zhi)情(qing)況(kuang)(kuang)等(deng)重(zhong)點,著力(li)強化對企(qi)(qi)業(ye)(ye)的當期(qi)和(he)(he)事(shi)(shi)(shi)中(zhong)(zhong)監(jian)(jian)(jian)(jian)督(du)。進一(yi)步完善履(lv)(lv)職(zhi)報(bao)告制(zhi)度(du),外派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)要逐戶向政府(fu)報(bao)告年度(du)監(jian)(jian)(jian)(jian)督(du)檢查(cha)情(qing)況(kuang)(kuang),對重(zhong)大事(shi)(shi)(shi)項、重(zhong)要情(qing)況(kuang)(kuang)、重(zhong)大風險(xian)和(he)(he)違法(fa)違紀違規行(xing)(xing)為“一(yi)事(shi)(shi)(shi)一(yi)報(bao)告”。按照規定的程(cheng)(cheng)序(xu)和(he)(he)內容,對監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)監(jian)(jian)(jian)(jian)督(du)檢查(cha)情(qing)況(kuang)(kuang)實(shi)(shi)行(xing)(xing)“一(yi)企(qi)(qi)一(yi)公開”,也可以按照類(lei)別和(he)(he)事(shi)(shi)(shi)項公開。切實(shi)(shi)保障監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)主(zhu)席(xi)依法(fa)行(xing)(xing)權履(lv)(lv)職(zhi),落(luo)實(shi)(shi)外派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)的糾正建(jian)議權、罷免或(huo)者調(diao)整建(jian)議權,監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)主(zhu)席(xi)根據授權督(du)促企(qi)(qi)業(ye)(ye)整改(gai)(gai)落(luo)實(shi)(shi)有關問(wen)題或(huo)者約談企(qi)(qi)業(ye)(ye)領導人(ren)員。建(jian)立外派(pai)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)可追溯(su)、可量(liang)化、可考(kao)核、可問(wen)責的履(lv)(lv)職(zhi)記(ji)錄制(zhi)度(du),切實(shi)(shi)強化責任(ren)意識(shi),健(jian)全責任(ren)倒查(cha)機(ji)制(zhi)。
(十)健全國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業審(shen)(shen)(shen)計(ji)(ji)監督(du)體(ti)系。完(wan)(wan)(wan)善國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業審(shen)(shen)(shen)計(ji)(ji)制(zhi)度,進一(yi)步厘清政府部門公共審(shen)(shen)(shen)計(ji)(ji)、出資(zi)人審(shen)(shen)(shen)計(ji)(ji)和企(qi)(qi)(qi)(qi)業內部審(shen)(shen)(shen)計(ji)(ji)之間的(de)職責分(fen)工,實現(xian)企(qi)(qi)(qi)(qi)業國(guo)有(you)(you)資(zi)產(chan)(chan)審(shen)(shen)(shen)計(ji)(ji)監督(du)全覆蓋。加大(da)(da)對國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業領導人員履行經濟責任(ren)(ren)(ren)情況(kuang)的(de)審(shen)(shen)(shen)計(ji)(ji)力(li)度,堅(jian)持離任(ren)(ren)(ren)必(bi)審(shen)(shen)(shen),完(wan)(wan)(wan)善任(ren)(ren)(ren)中審(shen)(shen)(shen)計(ji)(ji),探(tan)索任(ren)(ren)(ren)期輪審(shen)(shen)(shen),實現(xian)任(ren)(ren)(ren)期內至少審(shen)(shen)(shen)計(ji)(ji)一(yi)次。探(tan)索建立國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業經常性審(shen)(shen)(shen)計(ji)(ji)制(zhi)度,對國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業重(zhong)大(da)(da)財務(wu)異常、重(zhong)大(da)(da)資(zi)產(chan)(chan)損失及風險隱患(huan)、國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業境外資(zi)產(chan)(chan)等開展專(zhuan)項審(shen)(shen)(shen)計(ji)(ji),對重(zhong)大(da)(da)決策部署和投資(zi)項目、重(zhong)要專(zhuan)項資(zi)金等開展跟蹤審(shen)(shen)(shen)計(ji)(ji)。完(wan)(wan)(wan)善國(guo)有(you)(you)企(qi)(qi)(qi)(qi)業購買審(shen)(shen)(shen)計(ji)(ji)服務(wu)辦法,擴(kuo)大(da)(da)購買服務(wu)范圍,推動審(shen)(shen)(shen)計(ji)(ji)監督(du)職業化。
(十一)進(jin)一步增強紀檢(jian)監(jian)(jian)察和(he)巡視的(de)(de)監(jian)(jian)督作(zuo)用。督促國有(you)企業落(luo)實“兩個(ge)責(ze)(ze)任(ren)”,實行(xing)“一案雙查(cha)”,強化責(ze)(ze)任(ren)追究(jiu)。加(jia)強對國有(you)企業執(zhi)行(xing)黨(dang)(dang)的(de)(de)紀律(lv)(lv)情(qing)況(kuang)的(de)(de)監(jian)(jian)督檢(jian)查(cha),重點(dian)審查(cha)國有(you)企業執(zhi)行(xing)黨(dang)(dang)的(de)(de)政(zheng)(zheng)治(zhi)紀律(lv)(lv)、政(zheng)(zheng)治(zhi)規(gui)矩、組(zu)織(zhi)紀律(lv)(lv)、廉潔紀律(lv)(lv)情(qing)況(kuang),嚴肅查(cha)處違反黨(dang)(dang)中央八項規(gui)定精神的(de)(de)行(xing)為和(he)“四風(feng)(feng)”問題。查(cha)辦腐敗案件以(yi)(yi)上(shang)級(ji)紀委領導為主,線索處置和(he)案件查(cha)辦在(zai)向同級(ji)黨(dang)(dang)委報(bao)告的(de)(de)同時(shi),必須(xu)向上(shang)級(ji)紀委報(bao)告。嚴肅查(cha)辦發生(sheng)在(zai)國有(you)企業改(gai)制重組(zu)、產(chan)權交易、投(tou)(tou)資并購、物資采購、招(zhao)標投(tou)(tou)標以(yi)(yi)及國際化經(jing)營等重點(dian)領域和(he)關鍵環節的(de)(de)腐敗案件。貫徹中央巡視工(gong)作(zuo)方針,聚焦黨(dang)(dang)風(feng)(feng)廉政(zheng)(zheng)建設和(he)反腐敗斗(dou)爭,圍繞“四個(ge)著力”,加(jia)強和(he)改(gai)進(jin)國有(you)企業巡視工(gong)作(zuo),發現問題,形成震懾,倒逼改(gai)革,促進(jin)發展。
(十(shi)二)建立(li)高效(xiao)順(shun)暢的外部監(jian)(jian)(jian)督(du)協同機(ji)(ji)制(zhi)。整合出資人監(jian)(jian)(jian)管、外派監(jian)(jian)(jian)事(shi)會(hui)監(jian)(jian)(jian)督(du)和審計、紀檢監(jian)(jian)(jian)察、巡視等監(jian)(jian)(jian)督(du)力(li)量,建立(li)監(jian)(jian)(jian)督(du)工(gong)作會(hui)商機(ji)(ji)制(zhi),加強統籌,減(jian)少重復檢查(cha),提(ti)高監(jian)(jian)(jian)督(du)效(xiao)能。創新監(jian)(jian)(jian)督(du)工(gong)作機(ji)(ji)制(zhi)和方式(shi)方法,運(yun)用信息(xi)化手(shou)段(duan)查(cha)核(he)問題,實現監(jian)(jian)(jian)督(du)信息(xi)共享。完(wan)善重大違法違紀違規問題線索(suo)向(xiang)紀檢監(jian)(jian)(jian)察機(ji)(ji)關、司法機(ji)(ji)關移送機(ji)(ji)制(zhi),健全(quan)監(jian)(jian)(jian)督(du)主體依(yi)法提(ti)請有關機(ji)(ji)關配合調(diao)查(cha)案件的制(zhi)度措施。
四(si)、實施信息公開加強社(she)會監督
(十三)推動國有(you)資(zi)產和(he)國有(you)企(qi)業(ye)重(zhong)大信(xin)(xin)(xin)息(xi)公(gong)開(kai)(kai)。建立(li)健(jian)全企(qi)業(ye)國有(you)資(zi)產監(jian)管重(zhong)大信(xin)(xin)(xin)息(xi)公(gong)開(kai)(kai)制(zhi)(zhi)度,依(yi)法(fa)依(yi)規設立(li)信(xin)(xin)(xin)息(xi)公(gong)開(kai)(kai)平臺,對國有(you)資(zi)本整體運營情(qing)(qing)況(kuang)、企(qi)業(ye)國有(you)資(zi)產保(bao)值(zhi)增(zeng)值(zhi)及(ji)經(jing)營業(ye)績考核(he)總(zong)體情(qing)(qing)況(kuang)、國有(you)資(zi)產監(jian)管制(zhi)(zhi)度和(he)監(jian)督檢(jian)查情(qing)(qing)況(kuang)等依(yi)法(fa)依(yi)規、及(ji)時準確披露(lu)。國有(you)企(qi)業(ye)要嚴格執行《企(qi)業(ye)信(xin)(xin)(xin)息(xi)公(gong)示暫行條(tiao)例》,在依(yi)法(fa)保(bao)護國家秘密和(he)企(qi)業(ye)商業(ye)秘密的前提(ti)下,主動公(gong)開(kai)(kai)公(gong)司(si)治(zhi)理(li)以及(ji)管理(li)架構(gou)、經(jing)營情(qing)(qing)況(kuang)、財務狀(zhuang)況(kuang)、關聯交易(yi)、企(qi)業(ye)負責人(ren)薪酬等信(xin)(xin)(xin)息(xi)。
(十四)切實加強社(she)(she)會監(jian)(jian)督。重視各類(lei)媒體的監(jian)(jian)督,及(ji)時回應社(she)(she)會輿論(lun)對企業(ye)國(guo)有資(zi)產運營的重大關(guan)(guan)切。暢通社(she)(she)會公眾的監(jian)(jian)督渠道(dao),認真處理人(ren)民群眾有關(guan)(guan)來信、來訪和舉(ju)報,切實保(bao)障(zhang)單位(wei)和個人(ren)對造成國(guo)有資(zi)產損(sun)失行為進行檢舉(ju)和控(kong)告的權利。推動社(she)(she)會中介機構規范執業(ye),發揮其第三方獨立監(jian)(jian)督作(zuo)用(yong)。
五(wu)、強(qiang)化國有資產(chan)損(sun)失和監(jian)督工作責任追究
(十五(wu))加(jia)大(da)對(dui)國(guo)(guo)有(you)企(qi)(qi)業(ye)違(wei)(wei)規(gui)經(jing)(jing)營(ying)(ying)責任(ren)(ren)追(zhui)究(jiu)力度(du)。明確企(qi)(qi)業(ye)作為維護國(guo)(guo)有(you)資(zi)產(chan)安全、防(fang)止流(liu)失的(de)責任(ren)(ren)主體,健全并嚴(yan)格執行(xing)國(guo)(guo)有(you)企(qi)(qi)業(ye)違(wei)(wei)規(gui)經(jing)(jing)營(ying)(ying)責任(ren)(ren)追(zhui)究(jiu)制度(du)。綜(zong)合運用組織處理、經(jing)(jing)濟處罰、禁入限制、紀律(lv)處分和追(zhui)究(jiu)刑事責任(ren)(ren)等手段,依(yi)法查辦違(wei)(wei)規(gui)經(jing)(jing)營(ying)(ying)導(dao)致國(guo)(guo)有(you)資(zi)產(chan)重大(da)損失的(de)案件(jian),嚴(yan)厲懲處侵(qin)吞、貪污、輸送、揮(hui)霍國(guo)(guo)有(you)資(zi)產(chan)和逃廢金融(rong)債(zhai)務的(de)行(xing)為。對(dui)國(guo)(guo)有(you)企(qi)(qi)業(ye)違(wei)(wei)法違(wei)(wei)紀違(wei)(wei)規(gui)問(wen)題突出、造成重大(da)國(guo)(guo)有(you)資(zi)產(chan)損失的(de),嚴(yan)肅追(zhui)究(jiu)企(qi)(qi)業(ye)黨組織的(de)主體責任(ren)(ren)和企(qi)(qi)業(ye)紀檢機構的(de)監督責任(ren)(ren)。建立(li)完善(shan)國(guo)(guo)有(you)企(qi)(qi)業(ye)違(wei)(wei)規(gui)經(jing)(jing)營(ying)(ying)責任(ren)(ren)追(zhui)究(jiu)典型問(wen)題通(tong)報制度(du),加(jia)強對(dui)企(qi)(qi)業(ye)領(ling)導(dao)人員的(de)警示教育。
(十六(liu))嚴(yan)格(ge)監(jian)(jian)(jian)督(du)工(gong)(gong)作(zuo)責(ze)(ze)任(ren)追究(jiu)(jiu)。落實企業外(wai)(wai)部(bu)監(jian)(jian)(jian)督(du)主(zhu)體維護國有資(zi)產安(an)全、防止(zhi)流失(shi)的(de)監(jian)(jian)(jian)督(du)責(ze)(ze)任(ren)。健全國有資(zi)產監(jian)(jian)(jian)管機構、外(wai)(wai)派監(jian)(jian)(jian)事會、審計機關和紀(ji)(ji)(ji)(ji)檢(jian)監(jian)(jian)(jian)察、巡視(shi)部(bu)門在監(jian)(jian)(jian)督(du)工(gong)(gong)作(zuo)中(zhong)的(de)問責(ze)(ze)機制,對企業重(zhong)大違法違紀(ji)(ji)(ji)(ji)違規問題(ti)應當發現而未發現或敷衍不(bu)追、隱匿不(bu)報(bao)、查(cha)處不(bu)力的(de),嚴(yan)格(ge)追究(jiu)(jiu)有關人員(yuan)失(shi)職瀆職責(ze)(ze)任(ren),視(shi)不(bu)同情形(xing)分別給予(yu)紀(ji)(ji)(ji)(ji)律處分或行政處分,構成犯(fan)罪的(de),依法追究(jiu)(jiu)刑(xing)事責(ze)(ze)任(ren)。完善監(jian)(jian)(jian)督(du)工(gong)(gong)作(zuo)中(zhong)的(de)自我監(jian)(jian)(jian)督(du)機制,健全內(nei)控措(cuo)施,嚴(yan)肅查(cha)處監(jian)(jian)(jian)督(du)工(gong)(gong)作(zuo)人員(yuan)在問題(ti)線(xian)索清理(li)、處置和案件查(cha)辦過程(cheng)中(zhong)違反政治紀(ji)(ji)(ji)(ji)律、組織(zhi)紀(ji)(ji)(ji)(ji)律、廉(lian)潔紀(ji)(ji)(ji)(ji)律、工(gong)(gong)作(zuo)紀(ji)(ji)(ji)(ji)律的(de)行為(wei)。
六、加強監督(du)制(zhi)度(du)和能力建設
(十七(qi))完(wan)善企業國(guo)有(you)(you)資產(chan)(chan)監(jian)督法(fa)律(lv)制度(du)。做好國(guo)有(you)(you)資產(chan)(chan)監(jian)督法(fa)律(lv)法(fa)規(gui)的(de)立(li)改(gai)廢釋工(gong)作,按照(zhao)法(fa)定(ding)程序修(xiu)訂完(wan)善企業國(guo)有(you)(you)資產(chan)(chan)法(fa)等法(fa)律(lv)法(fa)規(gui)中有(you)(you)關(guan)企業國(guo)有(you)(you)資產(chan)(chan)監(jian)督的(de)規(gui)定(ding),制定(ding)出臺防止企業國(guo)有(you)(you)資產(chan)(chan)流失條例,將加(jia)強企業國(guo)有(you)(you)資產(chan)(chan)監(jian)督的(de)職責、程序和有(you)(you)關(guan)要(yao)求法(fa)定(ding)化、規(gui)范(fan)化。
(十八(ba))加強監督(du)(du)隊(dui)伍(wu)建設。選派(pai)政治(zhi)堅定(ding)、業務扎實、作風過硬、清正(zheng)廉潔的優秀人才,進一步(bu)充實監督(du)(du)力量。優化(hua)(hua)監督(du)(du)隊(dui)伍(wu)知識(shi)結(jie)構(gou),重(zhong)視提升監督(du)(du)隊(dui)伍(wu)的綜合(he)素質和專(zhuan)業素養。加強對(dui)監督(du)(du)隊(dui)伍(wu)的日常管(guan)理(li)和考核(he)評價,健全與監督(du)(du)工作成效掛(gua)鉤的激勵約束(shu)機制,強化(hua)(hua)監督(du)(du)隊(dui)伍(wu)履職保障。
本意見(jian)適用(yong)于全國(guo)企(qi)業國(guo)有資產監(jian)督工作。金(jin)融、文化等企(qi)業國(guo)有資產監(jian)督工作,中(zhong)央另有規(gui)定(ding)的依其規(gui)定(ding)執行。
中(zhong)(zhong)證(zheng)(zheng)(zheng)網(wang)聲明(ming):凡本(ben)(ben)網(wang)注明(ming)“來(lai)源:中(zhong)(zhong)國證(zheng)(zheng)(zheng)券(quan)(quan)報·中(zhong)(zhong)證(zheng)(zheng)(zheng)網(wang)”的所(suo)有作(zuo)品,版(ban)權(quan)均(jun)屬于中(zhong)(zhong)國證(zheng)(zheng)(zheng)券(quan)(quan)報、中(zhong)(zhong)證(zheng)(zheng)(zheng)網(wang)。中(zhong)(zhong)國證(zheng)(zheng)(zheng)券(quan)(quan)報·中(zhong)(zhong)證(zheng)(zheng)(zheng)網(wang)與作(zuo)品作(zuo)者(zhe)聯合聲明(ming),任何組(zu)織未經中(zhong)(zhong)國證(zheng)(zheng)(zheng)券(quan)(quan)報、中(zhong)(zhong)證(zheng)(zheng)(zheng)網(wang)以及作(zuo)者(zhe)書面授權(quan)不得轉載、摘編(bian)或利用其(qi)(qi)它(ta)方式使用上述作(zuo)品。凡本(ben)(ben)網(wang)注明(ming)來(lai)源非中(zhong)(zhong)國證(zheng)(zheng)(zheng)券(quan)(quan)報·中(zhong)(zhong)證(zheng)(zheng)(zheng)網(wang)的作(zuo)品,均(jun)轉載自其(qi)(qi)它(ta)媒體,轉載目的在于更(geng)好服務讀者(zhe)、傳遞信息之需(xu),并(bing)不代表本(ben)(ben)網(wang)贊同其(qi)(qi)觀點,本(ben)(ben)網(wang)亦(yi)不對其(qi)(qi)真(zhen)實性負(fu)責(ze),持異(yi)議者(zhe)應(ying)與原出(chu)處單位主張權(quan)利。
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