國務院國資委9月8日消息，國資委日前印發《中央企業董事會工作規則（試行）》，對進一步加強中央企業董事會建設提出要求、作出規定，打造董事會建設“升級版”。《規則》緊緊圍繞加快完善中國特色現代企業制度，立足于強化董事會運行的規范性和有效性，鞏固國有企業獨立市場主體地位，對中央企業董事會的組建組成、功能定位、職責權限、運行機制、決策程序、支撐保障、管理監督以及董事會成員的職責、權利和義務等作出了規范指引。

　　定戰略 作決策 防風險

　　國資委相關(guan)負責人介(jie)紹(shao)，《規則》明確董(dong)(dong)事(shi)會是(shi)企(qi)(qi)業經(jing)營(ying)決(jue)策主體(ti)(ti)，定(ding)戰略、作(zuo)決(jue)策、防風(feng)險。“定(ding)戰略”方(fang)面(mian)，董(dong)(dong)事(shi)會應當建立健(jian)全(quan)企(qi)(qi)業戰略規劃研(yan)究(jiu)、編制、實施(shi)、評(ping)估的(de)閉環管(guan)理體(ti)(ti)系(xi)(xi)；“作(zuo)決(jue)策”方(fang)面(mian)，董(dong)(dong)事(shi)會依照法(fa)定(ding)程序(xu)和公(gong)司章程決(jue)策企(qi)(qi)業重大(da)(da)經(jing)營(ying)管(guan)理事(shi)項，比如，企(qi)(qi)業經(jing)營(ying)計劃、重大(da)(da)投(tou)融資事(shi)項、年(nian)度(du)財務預決(jue)算、重要改革方(fang)案等(deng)，并督導經(jing)理層高效(xiao)(xiao)執行；“防風(feng)險”方(fang)面(mian)，董(dong)(dong)事(shi)會應當推動(dong)完(wan)善(shan)企(qi)(qi)業的(de)風(feng)險管(guan)理體(ti)(ti)系(xi)(xi)、內部(bu)控制體(ti)(ti)系(xi)(xi)、合規管(guan)理體(ti)(ti)系(xi)(xi)和違規經(jing)營(ying)投(tou)資責任追究(jiu)工作(zuo)體(ti)(ti)系(xi)(xi)，有效(xiao)(xiao)識(shi)別研(yan)判(pan)、推動(dong)防范化(hua)解(jie)重大(da)(da)風(feng)險。董(dong)(dong)事(shi)會審議重大(da)(da)經(jing)營(ying)管(guan)理事(shi)項，重點研(yan)判(pan)其合法(fa)合規性(xing)、與出資人要求的(de)一致性(xing)、與企(qi)(qi)業發展戰略的(de)契合性(xing)、風(feng)險與收益的(de)綜合平衡性(xing)等(deng)。

　　為嚴格會(hui)(hui)(hui)議(yi)制度、提高會(hui)(hui)(hui)議(yi)質(zhi)量(liang)，《規(gui)則(ze)》對董(dong)(dong)事(shi)會(hui)(hui)(hui)會(hui)(hui)(hui)議(yi)召(zhao)開(kai)頻(pin)次(ci)、出席(xi)人數、召(zhao)開(kai)形(xing)式、參會(hui)(hui)(hui)要(yao)求、材料送(song)達時間(jian)等都(dou)提出了具體(ti)要(yao)求。據該(gai)負責人介(jie)紹，如強(qiang)調(diao)應(ying)當滿(man)足董(dong)(dong)事(shi)會(hui)(hui)(hui)履(lv)行(xing)(xing)各(ge)項職責的需要(yao)，每(mei)年度至少召(zhao)開(kai)4次(ci)定期會(hui)(hui)(hui)議(yi)；強(qiang)調(diao)董(dong)(dong)事(shi)會(hui)(hui)(hui)會(hui)(hui)(hui)議(yi)應(ying)當有過半數董(dong)(dong)事(shi)且(qie)過半數外部董(dong)(dong)事(shi)出席(xi)方可舉行(xing)(xing)；強(qiang)調(diao)除不可抗力因素外，定期會(hui)(hui)(hui)議(yi)必須(xu)以(yi)現(xian)場會(hui)(hui)(hui)議(yi)形(xing)式舉行(xing)(xing)。

　　該負責人表示，董(dong)事(shi)(shi)(shi)會(hui)和(he)董(dong)事(shi)(shi)(shi)要有(you)效發(fa)揮作(zuo)(zuo)(zuo)(zuo)用，履職(zhi)支(zhi)撐保障(zhang)很重(zhong)要。《規(gui)則(ze)》重(zhong)點從三(san)方面對(dui)企(qi)業加強支(zhi)撐保障(zhang)提(ti)出要求：一是(shi)及(ji)時向(xiang)外部(bu)董(dong)事(shi)(shi)(shi)提(ti)供履職(zhi)所需的企(qi)業信息。明(ming)確除(chu)國家有(you)特殊規(gui)定外，企(qi)業應當向(xiang)外部(bu)董(dong)事(shi)(shi)(shi)開放(fang)電子辦公、數據(ju)報告等信息系統，提(ti)供企(qi)業改(gai)革發(fa)展和(he)生產經營信息、財務數據(ju)以及(ji)其他有(you)關(guan)重(zhong)要信息，邀請外部(bu)董(dong)事(shi)(shi)(shi)參加重(zhong)要會(hui)議(yi)等。二是(shi)強化對(dui)董(dong)事(shi)(shi)(shi)會(hui)專門委員會(hui)的工(gong)作(zuo)(zuo)(zuo)(zuo)支(zhi)持。提(ti)出企(qi)業應當明(ming)確為董(dong)事(shi)(shi)(shi)會(hui)各(ge)專門委員會(hui)提(ti)供工(gong)作(zuo)(zuo)(zuo)(zuo)支(zhi)持的職(zhi)能部(bu)門，合(he)理安排外部(bu)董(dong)事(shi)(shi)(shi)履職(zhi)所需調研、培訓，配(pei)合(he)開展專項檢查工(gong)作(zuo)(zuo)(zuo)(zuo)。三(san)是(shi)配(pei)齊配(pei)強董(dong)事(shi)(shi)(shi)會(hui)秘書，加強董(dong)事(shi)(shi)(shi)會(hui)辦公室(shi)的工(gong)作(zuo)(zuo)(zuo)(zuo)力量。

　　規范授權決策行為

　　《規則》明確，董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)要(yao)(yao)(yao)加強(qiang)對經理(li)層(ceng)的(de)(de)(de)管理(li)和(he)(he)監督(du)(du)，并對董(dong)(dong)(dong)事(shi)(shi)(shi)在決(jue)策中維護國(guo)有(you)資(zi)(zi)本權益、貫(guan)徹出(chu)資(zi)(zi)人(ren)意志、督(du)(du)促董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)規范有(you)效運行等(deng)提(ti)(ti)出(chu)要(yao)(yao)(yao)求(qiu)，強(qiang)化董(dong)(dong)(dong)事(shi)(shi)(shi)作決(jue)策、強(qiang)監督(du)(du)的(de)(de)(de)職責(ze)。比如，要(yao)(yao)(yao)求(qiu)董(dong)(dong)(dong)事(shi)(shi)(shi)對發現(xian)董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)和(he)(he)所任(ren)職專門委員會(hui)違規決(jue)策，或者擬作出(chu)的(de)(de)(de)決(jue)議將損害出(chu)資(zi)(zi)人(ren)和(he)(he)企業利益、職工(gong)合(he)法權益的(de)(de)(de)，要(yao)(yao)(yao)明確提(ti)(ti)出(chu)反對意見；監督(du)(du)經理(li)層(ceng)執行董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)決(jue)議，根據工(gong)作需要(yao)(yao)(yao)聽取專項匯(hui)報(bao)(bao)、開展專項督(du)(du)查，對發現(xian)的(de)(de)(de)問(wen)題，要(yao)(yao)(yao)及時向(xiang)董(dong)(dong)(dong)事(shi)(shi)(shi)長或董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)報(bao)(bao)告(gao)，提(ti)(ti)醒經理(li)層(ceng)改進，等(deng)等(deng)。同時，規則進一(yi)步規范細化董(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)向(xiang)出(chu)資(zi)(zi)人(ren)報(bao)(bao)告(gao)重要(yao)(yao)(yao)情(qing)況、董(dong)(dong)(dong)事(shi)(shi)(shi)向(xiang)出(chu)資(zi)(zi)人(ren)報(bao)(bao)告(gao)異常情(qing)況等(deng)制度的(de)(de)(de)內容(rong)和(he)(he)方式。

　　此外，《規則》明確(que)(que)董(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)可以(yi)(yi)(yi)根據公(gong)(gong)司章程和有關規定，將部分職權(quan)授(shou)予董(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)、總(zong)經(jing)理行使，同時規范(fan)了授(shou)權(quan)決策(ce)(ce)行為(wei)，填補了相關制度(du)(du)空白。如明確(que)(que)企業(ye)不得以(yi)(yi)(yi)非由董(dong)(dong)事(shi)(shi)(shi)(shi)組(zu)成的綜合性議(yi)事(shi)(shi)(shi)(shi)機(ji)(ji)(ji)構(gou)承接董(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)授(shou)權(quan)，不得以(yi)(yi)(yi)公(gong)(gong)司常(chang)務會(hui)、董(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)辦公(gong)(gong)會(hui)等會(hui)議(yi)機(ji)(ji)(ji)制決策(ce)(ce)董(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)授(shou)權(quan)事(shi)(shi)(shi)(shi)項(xiang)(xiang)(xiang)，不得以(yi)(yi)(yi)上述議(yi)事(shi)(shi)(shi)(shi)機(ji)(ji)(ji)構(gou)或者會(hui)議(yi)機(ji)(ji)(ji)制代替董(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)行使職權(quan)；企業(ye)應當結合實際，按(an)照決策(ce)(ce)質量和效率相統一的原則，科學論證、合理確(que)(que)定授(shou)權(quan)決策(ce)(ce)事(shi)(shi)(shi)(shi)項(xiang)(xiang)(xiang)及其額度(du)(du)，防止違規授(shou)權(quan)、過度(du)(du)授(shou)權(quan)；企業(ye)重大和高風險投資項(xiang)(xiang)(xiang)目必須由董(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)決策(ce)(ce)等。按(an)照“三(san)重一大”制度(du)(du)要求，明確(que)(que)董(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)、總(zong)經(jing)理決策(ce)(ce)董(dong)(dong)事(shi)(shi)(shi)(shi)會(hui)授(shou)權(quan)決策(ce)(ce)事(shi)(shi)(shi)(shi)項(xiang)(xiang)(xiang)，一般采取董(dong)(dong)事(shi)(shi)(shi)(shi)長(chang)召(zhao)開(kai)專題會(hui)議(yi)、總(zong)經(jing)理召(zhao)開(kai)辦公(gong)(gong)會(hui)等形(xing)式集(ji)體(ti)研究(jiu)討(tao)論。