國辦發〔2015〕79號

各省(sheng)、自治區、直(zhi)轄市(shi)人民政府，國務(wu)院各部委(wei)、各直(zhi)屬機構：

我國(guo)(guo)(guo)(guo)(guo)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)是全體人民(min)的(de)(de)(de)共同(tong)(tong)財(cai)富(fu)，保障國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)安全、防(fang)止國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)流失(shi)，是全面建成小康社會、實現(xian)全體人民(min)共同(tong)(tong)富(fu)裕的(de)(de)(de)必然(ran)要求。改(gai)革開放以來，我國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)有(you)經(jing)濟不斷發(fa)展壯大，國(guo)(guo)(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)市場活力(li)普遍增強(qiang)、效率顯著提高，企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)監(jian)(jian)(jian)(jian)管工(gong)作(zuo)(zuo)取得積極進展和(he)明(ming)顯成效。但與此同(tong)(tong)時(shi)，一些國(guo)(guo)(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)逐漸暴露出(chu)管理不規范、內部人控制嚴(yan)重、企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)領導人員權力(li)缺(que)乏制約、腐(fu)敗(bai)案件多有(you)發(fa)生(sheng)等問(wen)題(ti)，企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)監(jian)(jian)(jian)(jian)督(du)工(gong)作(zuo)(zuo)中多頭監(jian)(jian)(jian)(jian)督(du)、重復監(jian)(jian)(jian)(jian)督(du)和(he)監(jian)(jian)(jian)(jian)督(du)不到位的(de)(de)(de)現(xian)象也日益(yi)突出(chu)。為貫徹落實中央(yang)關(guan)于深化國(guo)(guo)(guo)(guo)(guo)有(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)改(gai)革的(de)(de)(de)有(you)關(guan)部署(shu)，切實加強(qiang)和(he)改(gai)進企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)監(jian)(jian)(jian)(jian)督(du)、防(fang)止國(guo)(guo)(guo)(guo)(guo)有(you)資產(chan)流失(shi)，經(jing)國(guo)(guo)(guo)(guo)(guo)務院同(tong)(tong)意，現(xian)提出(chu)以下意見。

一、總體要求

（一）指導思想。認真(zhen)貫徹落實(shi)黨(dang)的(de)十八大和(he)十八屆二中(zhong)、三中(zhong)、四中(zhong)、五中(zhong)全會精神，按照黨(dang)中(zhong)央、國(guo)(guo)務院有(you)關決策部(bu)署，以國(guo)(guo)有(you)資產保值增值、防止(zhi)流(liu)失(shi)為目(mu)標，堅(jian)持問題導向(xiang)，立足體制(zhi)(zhi)機制(zhi)(zhi)制(zhi)(zhi)度(du)創新，加強(qiang)和(he)改進黨(dang)對國(guo)(guo)有(you)企業(ye)的(de)領導，切實(shi)強(qiang)化國(guo)(guo)有(you)企業(ye)內部(bu)監(jian)督、出資人監(jian)督和(he)審計、紀檢(jian)監(jian)察、巡視(shi)監(jian)督以及社會監(jian)督，嚴格責任追究，加快形成(cheng)全面覆蓋、分工明(ming)確、協同配(pei)合、制(zhi)(zhi)約有(you)力(li)的(de)國(guo)(guo)有(you)資產監(jian)督體系(xi)，充分體現監(jian)督的(de)嚴肅性、權(quan)威(wei)性、時效性，促進國(guo)(guo)有(you)企業(ye)持續健康發展。

（二）基本原則。

堅持全(quan)面覆蓋，突出重(zhong)點(dian)(dian)。實現企業(ye)國(guo)有(you)資產(chan)監(jian)督(du)全(quan)覆蓋，加強對國(guo)有(you)企業(ye)權(quan)力集(ji)中、資金(jin)密集(ji)、資源富集(ji)、資產(chan)聚集(ji)等重(zhong)點(dian)(dian)部門、重(zhong)點(dian)(dian)崗位和重(zhong)點(dian)(dian)決策環(huan)節的監(jian)督(du)，切(qie)實維護(hu)國(guo)有(you)資產(chan)安(an)全(quan)。

堅持(chi)權責分(fen)明，協同聯(lian)合(he)(he)。清晰(xi)界定各類(lei)監(jian)督主體的(de)監(jian)督職責，有(you)效(xiao)整合(he)(he)監(jian)督資(zi)(zi)源，增強監(jian)督工作合(he)(he)力，形(xing)成內(nei)外銜(xian)接、上下貫通的(de)國有(you)資(zi)(zi)產(chan)監(jian)督格局(ju)。

堅持放(fang)管結合，提高效率。正確(que)處理好依(yi)法加(jia)強監(jian)督和增(zeng)強企(qi)業活力的(de)關系(xi)，改進監(jian)督方式(shi)，創新監(jian)督方法，尊(zun)重(zhong)和維(wei)護(hu)企(qi)業經營自主(zhu)權，增(zeng)強監(jian)督的(de)針對性(xing)(xing)和有效性(xing)(xing)。

堅持完善(shan)(shan)制度，嚴肅問責(ze)。建(jian)立健全企(qi)業國有資(zi)產監督法(fa)律法(fa)規體系，依(yi)法(fa)依(yi)規開展監督工(gong)作，完善(shan)(shan)責(ze)任(ren)(ren)追(zhui)究(jiu)制度，對違法(fa)違規造成國有資(zi)產損(sun)失以及監督工(gong)作中失職瀆職的(de)責(ze)任(ren)(ren)主體，嚴格追(zhui)究(jiu)責(ze)任(ren)(ren)。

二、著力強化企(qi)業內部監督

（三）完善企業內(nei)部監(jian)(jian)(jian)督機制(zhi)(zhi)。企業集團應當建立涵(han)蓋各治理主體及(ji)審(shen)計、紀檢監(jian)(jian)(jian)察、巡視(shi)、法(fa)律、財務(wu)等部門的(de)(de)(de)監(jian)(jian)(jian)督工作(zuo)體系(xi)，強(qiang)化(hua)對子(zi)企業的(de)(de)(de)縱向監(jian)(jian)(jian)督和各業務(wu)板塊(kuai)的(de)(de)(de)專(zhuan)業監(jian)(jian)(jian)督。健全涉及(ji)財務(wu)、采購、營銷(xiao)、投資等方面(mian)的(de)(de)(de)內(nei)部監(jian)(jian)(jian)督制(zhi)(zhi)度和內(nei)控機制(zhi)(zhi)，進一(yi)步發揮總會計師、總法(fa)律顧(gu)問作(zuo)用(yong)，加強(qiang)對企業重大(da)決策和重要(yao)經營活動(dong)的(de)(de)(de)財務(wu)、法(fa)律審(shen)核把關(guan)。加強(qiang)企業內(nei)部監(jian)(jian)(jian)督工作(zuo)的(de)(de)(de)聯(lian)動(dong)配合，提(ti)升信息化(hua)水平(ping)，強(qiang)化(hua)流程管控的(de)(de)(de)剛性約束，確(que)保內(nei)部監(jian)(jian)(jian)督及(ji)時、有效。

（四(si)）強化董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)規范(fan)(fan)運作和(he)(he)對經理層(ceng)的(de)(de)(de)監督。深入推(tui)進外部(bu)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)占多數的(de)(de)(de)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)建設，加強董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)內(nei)部(bu)的(de)(de)(de)制(zhi)衡約束(shu)，依法(fa)規范(fan)(fan)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)決策(ce)程(cheng)序和(he)(he)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)長(chang)履(lv)職行為，落實(shi)(shi)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)對董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)決議承(cheng)擔的(de)(de)(de)法(fa)定責(ze)任。切(qie)實(shi)(shi)加強董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)對經理層(ceng)落實(shi)(shi)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)決議情況的(de)(de)(de)監督。設置(zhi)由外部(bu)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)組成的(de)(de)(de)審(shen)(shen)(shen)計(ji)(ji)委員會(hui)(hui)(hui)，建立審(shen)(shen)(shen)計(ji)(ji)部(bu)門向(xiang)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)負(fu)責(ze)的(de)(de)(de)工作機制(zhi)，董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)依法(fa)審(shen)(shen)(shen)議批準企業年度審(shen)(shen)(shen)計(ji)(ji)計(ji)(ji)劃和(he)(he)重(zhong)要審(shen)(shen)(shen)計(ji)(ji)報告，增(zeng)強董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)運用內(nei)部(bu)審(shen)(shen)(shen)計(ji)(ji)規范(fan)(fan)運營、管控風(feng)險的(de)(de)(de)能力。

（五）加(jia)強(qiang)企業內設監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)建設。建立監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)主(zhu)席由上級母公司(si)依(yi)法提(ti)名、委派制度，提(ti)高專職監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)比(bi)例，增強(qiang)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)的(de)(de)獨立性和權威性。加(jia)大監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)對董(dong)事(shi)(shi)(shi)、高級管(guan)理(li)人員履職行為(wei)的(de)(de)監(jian)(jian)(jian)(jian)督(du)力度，進一步(bu)落(luo)實監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)檢查公司(si)財務(wu)、糾正董(dong)事(shi)(shi)(shi)及高級管(guan)理(li)人員損(sun)害公司(si)利益行為(wei)等職權，保障監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)依(yi)法行權履職，強(qiang)化(hua)監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)及監(jian)(jian)(jian)(jian)事(shi)(shi)(shi)的(de)(de)監(jian)(jian)(jian)(jian)督(du)責任。

（六）重視企(qi)業(ye)職工民(min)主監督(du)。健全以職工代表大(da)會為基本(ben)形式的(de)(de)企(qi)業(ye)民(min)主管理(li)制度，規(gui)范職工董事(shi)、職工監事(shi)的(de)(de)產(chan)生程序(xu)，切實發揮其(qi)在參與(yu)公司(si)決策(ce)和治理(li)中(zhong)的(de)(de)作用(yong)。大(da)力(li)推進(jin)廠務公開，建立公開事(shi)項清單制度，保障職工知(zhi)情權(quan)、參與(yu)權(quan)和監督(du)權(quan)。

（七）發揮(hui)企(qi)業(ye)黨(dang)組織保(bao)(bao)證監(jian)督作用。把加強黨(dang)的領導(dao)和(he)(he)完善公司治(zhi)理統一起來(lai)，落(luo)實(shi)黨(dang)組織在企(qi)業(ye)黨(dang)風廉政建(jian)設和(he)(he)反腐敗(bai)工作中的主體責任(ren)和(he)(he)紀檢機構的監(jian)督責任(ren)，健全黨(dang)組織參與重大(da)決策(ce)機制，強化黨(dang)組織對企(qi)業(ye)領導(dao)人(ren)員履(lv)職行為(wei)的監(jian)督，確保(bao)(bao)企(qi)業(ye)決策(ce)部署及其執行過(guo)程符(fu)合黨(dang)和(he)(he)國家方針政策(ce)、法律法規。

三(san)、切實加強企(qi)業外部監督

（八）完善國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)管機構(gou)監(jian)(jian)督(du)(du)(du)(du)。國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)管機構(gou)要(yao)堅(jian)持出(chu)資(zi)(zi)(zi)人(ren)(ren)管理(li)和(he)(he)監(jian)(jian)督(du)(du)(du)(du)的(de)(de)(de)有(you)(you)(you)機統(tong)一，進(jin)一步(bu)加(jia)強出(chu)資(zi)(zi)(zi)人(ren)(ren)監(jian)(jian)督(du)(du)(du)(du)。健全國(guo)(guo)(guo)有(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)規(gui)劃投資(zi)(zi)(zi)、改制重(zhong)組(zu)、產(chan)權管理(li)、財務評(ping)價、業(ye)績考核、選(xuan)人(ren)(ren)用人(ren)(ren)、薪酬分配等規(gui)范(fan)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)本運作、防止流失的(de)(de)(de)制度(du)。加(jia)大(da)(da)對(dui)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)管制度(du)執(zhi)(zhi)行情(qing)況(kuang)的(de)(de)(de)監(jian)(jian)督(du)(du)(du)(du)力度(du)，定期(qi)開(kai)(kai)展對(dui)各業(ye)務領域制度(du)執(zhi)(zhi)行情(qing)況(kuang)的(de)(de)(de)檢查(cha)，針對(dui)不同時期(qi)的(de)(de)(de)重(zhong)點任(ren)務和(he)(he)突出(chu)問題不定期(qi)開(kai)(kai)展專項(xiang)抽查(cha)。國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)管機構(gou)設立稽查(cha)辦公室，負責分類處置和(he)(he)督(du)(du)(du)(du)辦監(jian)(jian)督(du)(du)(du)(du)工(gong)作中發現的(de)(de)(de)需要(yao)企(qi)(qi)(qi)(qi)業(ye)整改的(de)(de)(de)問題，組(zu)織開(kai)(kai)展國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)重(zhong)大(da)(da)損(sun)失調查(cha)，提出(chu)有(you)(you)(you)關責任(ren)追究的(de)(de)(de)意(yi)見建(jian)議。開(kai)(kai)展國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)管機構(gou)向(xiang)所出(chu)資(zi)(zi)(zi)企(qi)(qi)(qi)(qi)業(ye)依法委派總(zong)會計師試點工(gong)作，強化出(chu)資(zi)(zi)(zi)人(ren)(ren)對(dui)企(qi)(qi)(qi)(qi)業(ye)重(zhong)大(da)(da)財務事項(xiang)的(de)(de)(de)監(jian)(jian)督(du)(du)(du)(du)。加(jia)強企(qi)(qi)(qi)(qi)業(ye)境(jing)外(wai)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)督(du)(du)(du)(du)，重(zhong)視在法人(ren)(ren)治(zhi)理(li)結構(gou)中運用出(chu)資(zi)(zi)(zi)人(ren)(ren)監(jian)(jian)督(du)(du)(du)(du)手段，強化對(dui)企(qi)(qi)(qi)(qi)業(ye)境(jing)外(wai)投資(zi)(zi)(zi)、運營(ying)和(he)(he)產(chan)權狀(zhuang)況(kuang)的(de)(de)(de)監(jian)(jian)督(du)(du)(du)(du)，嚴格規(gui)范(fan)境(jing)外(wai)大(da)(da)額資(zi)(zi)(zi)金使(shi)用、集中采購和(he)(he)傭金管理(li)，確保企(qi)(qi)(qi)(qi)業(ye)境(jing)外(wai)國(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)產(chan)安全可(ke)控、有(you)(you)(you)效運營(ying)。

（九(jiu)）加強(qiang)和(he)(he)(he)改(gai)進(jin)外(wai)(wai)(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)監(jian)(jian)(jian)督(du)。對(dui)國有(you)資(zi)產監(jian)(jian)(jian)管機構所出資(zi)企(qi)(qi)業(ye)依(yi)法實(shi)行外(wai)(wai)(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)制(zhi)度(du)。外(wai)(wai)(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)由政(zheng)府派(pai)(pai)(pai)出，作為出資(zi)人監(jian)(jian)(jian)督(du)的專門力(li)量，圍繞企(qi)(qi)業(ye)財務、重大(da)決策、運營過程中涉及國有(you)資(zi)產流(liu)失(shi)的事(shi)(shi)(shi)(shi)項(xiang)和(he)(he)(he)關鍵環節、董(dong)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)和(he)(he)(he)經理層依(yi)法依(yi)規履(lv)職(zhi)情(qing)(qing)況等(deng)重點，著力(li)強(qiang)化對(dui)企(qi)(qi)業(ye)的當期和(he)(he)(he)事(shi)(shi)(shi)(shi)中監(jian)(jian)(jian)督(du)。進(jin)一步完善履(lv)職(zhi)報告制(zhi)度(du)，外(wai)(wai)(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)要(yao)逐戶向政(zheng)府報告年度(du)監(jian)(jian)(jian)督(du)檢查情(qing)(qing)況，對(dui)重大(da)事(shi)(shi)(shi)(shi)項(xiang)、重要(yao)情(qing)(qing)況、重大(da)風險(xian)和(he)(he)(he)違(wei)法違(wei)紀違(wei)規行為“一事(shi)(shi)(shi)(shi)一報告”。按(an)照規定(ding)的程序和(he)(he)(he)內容，對(dui)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)監(jian)(jian)(jian)督(du)檢查情(qing)(qing)況實(shi)行“一企(qi)(qi)一公開”，也可以(yi)按(an)照類別和(he)(he)(he)事(shi)(shi)(shi)(shi)項(xiang)公開。切實(shi)保(bao)障(zhang)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)主席(xi)依(yi)法行權履(lv)職(zhi)，落(luo)實(shi)外(wai)(wai)(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)的糾正建議權、罷免或者調整建議權，監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)主席(xi)根據授權督(du)促企(qi)(qi)業(ye)整改(gai)落(luo)實(shi)有(you)關問題或者約談企(qi)(qi)業(ye)領導(dao)人員。建立外(wai)(wai)(wai)派(pai)(pai)(pai)監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)會(hui)(hui)(hui)可追溯、可量化、可考核、可問責(ze)的履(lv)職(zhi)記錄制(zhi)度(du)，切實(shi)強(qiang)化責(ze)任意識，健全責(ze)任倒查機制(zhi)。

（十）健全(quan)國(guo)(guo)有(you)(you)(you)企業(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)監督體系。完善國(guo)(guo)有(you)(you)(you)企業(ye)(ye)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)制度，進(jin)一步厘清政府(fu)部(bu)(bu)門公(gong)共審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)、出資(zi)人審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)和企業(ye)(ye)內部(bu)(bu)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)之間(jian)的職責分工，實(shi)現(xian)企業(ye)(ye)國(guo)(guo)有(you)(you)(you)資(zi)產(chan)(chan)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)監督全(quan)覆蓋。加大(da)對國(guo)(guo)有(you)(you)(you)企業(ye)(ye)領導人員(yuan)履行經濟責任(ren)情況的審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)力度，堅(jian)持(chi)離任(ren)必審(shen)(shen)(shen)(shen)，完善任(ren)中(zhong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)，探索任(ren)期輪審(shen)(shen)(shen)(shen)，實(shi)現(xian)任(ren)期內至少審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)一次。探索建立國(guo)(guo)有(you)(you)(you)企業(ye)(ye)經常(chang)性審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)制度，對國(guo)(guo)有(you)(you)(you)企業(ye)(ye)重(zhong)大(da)財務(wu)異常(chang)、重(zhong)大(da)資(zi)產(chan)(chan)損失及風險隱(yin)患(huan)、國(guo)(guo)有(you)(you)(you)企業(ye)(ye)境外資(zi)產(chan)(chan)等開(kai)(kai)展專(zhuan)項(xiang)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)，對重(zhong)大(da)決策部(bu)(bu)署和投資(zi)項(xiang)目、重(zhong)要專(zhuan)項(xiang)資(zi)金等開(kai)(kai)展跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)。完善國(guo)(guo)有(you)(you)(you)企業(ye)(ye)購買(mai)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)服務(wu)辦法，擴大(da)購買(mai)服務(wu)范(fan)圍，推(tui)動審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)監督職業(ye)(ye)化(hua)。

（十一(yi)）進(jin)(jin)一(yi)步增強(qiang)(qiang)紀(ji)檢監察和巡(xun)視的(de)(de)(de)監督(du)作(zuo)用。督(du)促國(guo)有(you)企業(ye)(ye)落實(shi)“兩個責任(ren)”，實(shi)行“一(yi)案雙查(cha)”，強(qiang)(qiang)化責任(ren)追究。加(jia)強(qiang)(qiang)對國(guo)有(you)企業(ye)(ye)執行黨(dang)(dang)的(de)(de)(de)紀(ji)律(lv)(lv)情況的(de)(de)(de)監督(du)檢查(cha)，重點審查(cha)國(guo)有(you)企業(ye)(ye)執行黨(dang)(dang)的(de)(de)(de)政治(zhi)紀(ji)律(lv)(lv)、政治(zhi)規(gui)矩(ju)、組織紀(ji)律(lv)(lv)、廉潔(jie)紀(ji)律(lv)(lv)情況，嚴肅查(cha)處違反黨(dang)(dang)中(zhong)央八項規(gui)定精(jing)神的(de)(de)(de)行為和“四(si)風”問(wen)題(ti)。查(cha)辦腐敗(bai)案件(jian)以上(shang)級紀(ji)委(wei)(wei)領導為主，線索處置和案件(jian)查(cha)辦在向同級黨(dang)(dang)委(wei)(wei)報告(gao)的(de)(de)(de)同時，必須向上(shang)級紀(ji)委(wei)(wei)報告(gao)。嚴肅查(cha)辦發生在國(guo)有(you)企業(ye)(ye)改(gai)制重組、產權交易(yi)、投資(zi)并購、物資(zi)采(cai)購、招標投標以及(ji)國(guo)際化經營等重點領域和關鍵環節的(de)(de)(de)腐敗(bai)案件(jian)。貫(guan)徹中(zhong)央巡(xun)視工作(zuo)方針，聚焦黨(dang)(dang)風廉政建設和反腐敗(bai)斗(dou)爭，圍繞(rao)“四(si)個著力”，加(jia)強(qiang)(qiang)和改(gai)進(jin)(jin)國(guo)有(you)企業(ye)(ye)巡(xun)視工作(zuo)，發現問(wen)題(ti)，形成震懾，倒逼改(gai)革，促進(jin)(jin)發展。

（十(shi)二）建立(li)高效(xiao)順暢(chang)的(de)(de)外部監(jian)督(du)協(xie)同機制(zhi)(zhi)(zhi)。整合出資人監(jian)管、外派監(jian)事會監(jian)督(du)和審計(ji)、紀(ji)檢監(jian)察、巡視(shi)等監(jian)督(du)力量，建立(li)監(jian)督(du)工(gong)作會商機制(zhi)(zhi)(zhi)，加強統籌，減(jian)少重(zhong)復檢查(cha)，提(ti)高監(jian)督(du)效(xiao)能。創新監(jian)督(du)工(gong)作機制(zhi)(zhi)(zhi)和方式方法(fa)，運(yun)用(yong)信息(xi)化手段(duan)查(cha)核問題(ti)，實現監(jian)督(du)信息(xi)共享。完善(shan)重(zhong)大違法(fa)違紀(ji)違規問題(ti)線索向紀(ji)檢監(jian)察機關、司法(fa)機關移送機制(zhi)(zhi)(zhi)，健全監(jian)督(du)主體依法(fa)提(ti)請有關機關配(pei)合調查(cha)案件的(de)(de)制(zhi)(zhi)(zhi)度措(cuo)施。

四、實施(shi)信息公開加(jia)強社(she)會監督

（十三）推動國(guo)有(you)資產(chan)和國(guo)有(you)企(qi)(qi)(qi)(qi)業重(zhong)大信息(xi)(xi)公(gong)開。建立(li)健全企(qi)(qi)(qi)(qi)業國(guo)有(you)資產(chan)監管(guan)(guan)重(zhong)大信息(xi)(xi)公(gong)開制度，依(yi)法(fa)依(yi)規(gui)設(she)立(li)信息(xi)(xi)公(gong)開平臺，對國(guo)有(you)資本整體(ti)運營情(qing)況(kuang)(kuang)(kuang)、企(qi)(qi)(qi)(qi)業國(guo)有(you)資產(chan)保(bao)值(zhi)增值(zhi)及經營業績(ji)考核總體(ti)情(qing)況(kuang)(kuang)(kuang)、國(guo)有(you)資產(chan)監管(guan)(guan)制度和監督檢查(cha)情(qing)況(kuang)(kuang)(kuang)等依(yi)法(fa)依(yi)規(gui)、及時準確(que)披露。國(guo)有(you)企(qi)(qi)(qi)(qi)業要嚴格執行《企(qi)(qi)(qi)(qi)業信息(xi)(xi)公(gong)示暫行條例》，在依(yi)法(fa)保(bao)護(hu)國(guo)家秘(mi)密(mi)和企(qi)(qi)(qi)(qi)業商業秘(mi)密(mi)的前提下，主(zhu)動公(gong)開公(gong)司治理以及管(guan)(guan)理架構、經營情(qing)況(kuang)(kuang)(kuang)、財務狀況(kuang)(kuang)(kuang)、關聯交易(yi)、企(qi)(qi)(qi)(qi)業負責人(ren)薪(xin)酬等信息(xi)(xi)。

（十(shi)四）切實(shi)加強社會監(jian)督(du)。重(zhong)視各類媒(mei)體的監(jian)督(du)，及(ji)時回應(ying)社會輿(yu)論對企(qi)業國(guo)有(you)資產(chan)運營的重(zhong)大關(guan)(guan)切。暢(chang)通社會公眾的監(jian)督(du)渠道，認真處理人民群眾有(you)關(guan)(guan)來信、來訪(fang)和(he)舉報，切實(shi)保障單(dan)位和(he)個人對造(zao)成國(guo)有(you)資產(chan)損失行為(wei)進行檢舉和(he)控(kong)告的權利。推動社會中介機構規范執業，發揮其(qi)第三方(fang)獨(du)立監(jian)督(du)作用。

五、強化國有資(zi)產損(sun)失和監督工作責任(ren)追究

（十五）加大對國(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)規經營(ying)責(ze)(ze)任(ren)(ren)(ren)追究(jiu)力度(du)。明確企(qi)(qi)業(ye)(ye)作為維護(hu)國(guo)有(you)資(zi)(zi)產安全、防止流失(shi)的(de)責(ze)(ze)任(ren)(ren)(ren)主體，健全并嚴格執行(xing)國(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)規經營(ying)責(ze)(ze)任(ren)(ren)(ren)追究(jiu)制(zhi)度(du)。綜(zong)合運用組織(zhi)處(chu)理、經濟處(chu)罰、禁入(ru)限制(zhi)、紀律處(chu)分和追究(jiu)刑事責(ze)(ze)任(ren)(ren)(ren)等手段，依法(fa)查(cha)辦違(wei)規經營(ying)導(dao)致國(guo)有(you)資(zi)(zi)產重(zhong)大損(sun)失(shi)的(de)案件(jian)，嚴厲懲處(chu)侵吞、貪污、輸送(song)、揮霍國(guo)有(you)資(zi)(zi)產和逃廢金融(rong)債務的(de)行(xing)為。對國(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)法(fa)違(wei)紀違(wei)規問(wen)(wen)題突(tu)出、造成重(zhong)大國(guo)有(you)資(zi)(zi)產損(sun)失(shi)的(de)，嚴肅追究(jiu)企(qi)(qi)業(ye)(ye)黨組織(zhi)的(de)主體責(ze)(ze)任(ren)(ren)(ren)和企(qi)(qi)業(ye)(ye)紀檢機構的(de)監督責(ze)(ze)任(ren)(ren)(ren)。建立完善國(guo)有(you)企(qi)(qi)業(ye)(ye)違(wei)規經營(ying)責(ze)(ze)任(ren)(ren)(ren)追究(jiu)典型問(wen)(wen)題通報制(zhi)度(du)，加強(qiang)對企(qi)(qi)業(ye)(ye)領導(dao)人員的(de)警示教育。

（十六(liu)）嚴(yan)格(ge)監(jian)(jian)督工(gong)(gong)(gong)作(zuo)(zuo)責(ze)任(ren)追究(jiu)。落(luo)實企業(ye)外(wai)部(bu)監(jian)(jian)督主(zhu)體維護國有資(zi)產安全(quan)、防止流失的(de)監(jian)(jian)督責(ze)任(ren)。健(jian)全(quan)國有資(zi)產監(jian)(jian)管機構、外(wai)派監(jian)(jian)事會、審計機關和(he)紀檢監(jian)(jian)察、巡視(shi)部(bu)門(men)在監(jian)(jian)督工(gong)(gong)(gong)作(zuo)(zuo)中(zhong)的(de)問責(ze)機制，對(dui)企業(ye)重大違(wei)法違(wei)紀違(wei)規問題應(ying)當發現(xian)而(er)未發現(xian)或敷衍不追、隱匿不報(bao)、查處(chu)不力的(de)，嚴(yan)格(ge)追究(jiu)有關人員失職(zhi)瀆職(zhi)責(ze)任(ren)，視(shi)不同情形(xing)分別給予(yu)紀律處(chu)分或行政處(chu)分，構成犯(fan)罪(zui)的(de)，依(yi)法追究(jiu)刑事責(ze)任(ren)。完善監(jian)(jian)督工(gong)(gong)(gong)作(zuo)(zuo)中(zhong)的(de)自(zi)我監(jian)(jian)督機制，健(jian)全(quan)內(nei)控措施，嚴(yan)肅查處(chu)監(jian)(jian)督工(gong)(gong)(gong)作(zuo)(zuo)人員在問題線索清理、處(chu)置(zhi)和(he)案(an)件查辦(ban)過程(cheng)中(zhong)違(wei)反政治紀律、組(zu)織(zhi)紀律、廉潔(jie)紀律、工(gong)(gong)(gong)作(zuo)(zuo)紀律的(de)行為(wei)。

六、加(jia)強監(jian)督制度和能(neng)力建設(she)

（十七）完善(shan)企業(ye)國有(you)(you)資產監(jian)(jian)督法(fa)(fa)(fa)(fa)律制度(du)。做好國有(you)(you)資產監(jian)(jian)督法(fa)(fa)(fa)(fa)律法(fa)(fa)(fa)(fa)規(gui)(gui)的立改廢釋工(gong)作，按照法(fa)(fa)(fa)(fa)定(ding)程(cheng)序修訂完善(shan)企業(ye)國有(you)(you)資產法(fa)(fa)(fa)(fa)等(deng)法(fa)(fa)(fa)(fa)律法(fa)(fa)(fa)(fa)規(gui)(gui)中有(you)(you)關(guan)企業(ye)國有(you)(you)資產監(jian)(jian)督的規(gui)(gui)定(ding)，制定(ding)出臺防止企業(ye)國有(you)(you)資產流失條(tiao)例，將加強企業(ye)國有(you)(you)資產監(jian)(jian)督的職(zhi)責、程(cheng)序和有(you)(you)關(guan)要求(qiu)法(fa)(fa)(fa)(fa)定(ding)化、規(gui)(gui)范化。

（十八）加(jia)(jia)強監(jian)(jian)督隊(dui)伍(wu)建設。選派政治堅(jian)定、業務扎實、作(zuo)(zuo)風過硬、清正廉(lian)潔(jie)的(de)優(you)秀人才，進一步充實監(jian)(jian)督力量(liang)。優(you)化(hua)監(jian)(jian)督隊(dui)伍(wu)知(zhi)識結構(gou)，重視(shi)提升監(jian)(jian)督隊(dui)伍(wu)的(de)綜合素質和(he)(he)專業素養。加(jia)(jia)強對監(jian)(jian)督隊(dui)伍(wu)的(de)日常(chang)管(guan)理和(he)(he)考核評價，健全與監(jian)(jian)督工作(zuo)(zuo)成(cheng)效(xiao)掛鉤(gou)的(de)激勵約束機(ji)制，強化(hua)監(jian)(jian)督隊(dui)伍(wu)履職保障。

本意見適用于全國(guo)企(qi)業國(guo)有(you)資產監督工作(zuo)。金融、文化等企(qi)業國(guo)有(you)資產監督工作(zuo)，中央另有(you)規(gui)定的依其規(gui)定執行。

                                                                                                                   國務院辦(ban)公廳(ting)

                                                                                                                  2015年(nian)10月(yue)31日