Establish and improve the internal control system of central enterprises

The state owned assets supervision and Administration Commission of the State Council (SASAC) reported on November 14 that recently, the implementation opinions on strengthening the construction and supervision of the internal control system of central enterprises (hereinafter referred to as the Implementation Opinions) issued by SASAC proposed to establish and improve the internal control system, strengthen the implementation of the internal control system, and improve the ability to prevent and control major risks. Actively take measures to strengthen the whole process management and control of the enterprise's prevention and resolution of major risks, strengthen the monitoring of economic operation dynamics, commodity prices and changes in capital market indicators, and improve the ability to predict changes in the business environment and development trend.

At the same time, combined with the management defects and problems found in the supervision and evaluation of the internal control system, comprehensively assess the internal and external risk level of the enterprise, formulate the risk response plan pertinently, and effectively isolate the risk between enterprises according to the change of the original risk and the implementation effect of the response plan, so as to prevent the risk from expanding from "point" to "surface" and avoid systematic and bumpy occurrence Significant operational risks. According to the implementation opinions, it is necessary to establish and improve the internal control system. From the aspects of optimizing the internal control system, strengthening the group control, improving the management system, and improving the supervision and evaluation system, a strict, standardized, comprehensive and effective internal control system guided by risk management and focused on compliance management and supervision will be established and improved, so as to achieve the control goal of "strengthening internal control, preventing risks and promoting compliance". Strengthen the implementation of internal control system.

Strengthen daily management and control in key areas, focus on key businesses, key areas of reform, key links of state-owned capital operation and supervision of overseas state-owned assets, regularly sort out and analyze the implementation of relevant internal control system, carefully find out system deficiencies or process defects, timely study and formulate improvement measures to ensure the integrity, comprehensive control and effective implementation of the system. Special risk assessment shall be carried out before the decision-making of major business matters such as investment, merger and acquisition, reform, restructuring and reorganization, and the risk assessment report (including risk response measures and disposal plans) shall be taken as the necessary supporting materials for the decision-making of major business matters. The decision-making matters that exceed the risk tolerance of the enterprise or the risk response measures are not in place shall not be organized and implemented. Strengthen the authorization management and power balance of important posts. It is also pointed out in the implementation opinions that the rigid constraints of internal control informatization should be strengthened. Take the information construction as an important means to strengthen the rigid constraints of the internal control system, promote the internal control measures embedded in the business information system, promote the integration and sharing of information systems, realize the controllable, traceable and inspectable business management decision-making and implementation activities, and effectively reduce the human illegal manipulation factors. Highlight "strong supervision and strict accountability". Taking supervision and accountability as an important starting point, through strengthening the supervision and evaluation of investors and enterprises, strengthening the implementation of rectification and accountability, a dynamic optimization mechanism of "promoting reform through inspection" and "promoting construction through reform" was formed to promote the continuous improvement of the internal control system of central enterprises.