第五章(zhang) 風險內(nei)控信息與(yu)溝(gou)通
5.1 風險內控報(bao)告體系
風險(xian)(xian)(xian)內(nei)控(kong)(kong)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)是風險(xian)(xian)(xian)內(nei)控(kong)(kong)信息傳遞(di)的重(zhong)(zhong)(zhong)要(yao)(yao)載體，通(tong)(tong)過(guo)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)機制可以(yi)及(ji)(ji)時掌控(kong)(kong)企業所屬(shu)各(ge)層級單位風險(xian)(xian)(xian)變化趨勢、重(zhong)(zhong)(zhong)大(da)(da)風險(xian)(xian)(xian)管控(kong)(kong)進展(zhan)和成(cheng)效，確保各(ge)類風險(xian)(xian)(xian)信息溝通(tong)(tong)順(shun)暢、共享及(ji)(ji)時。可以(yi)根(gen)(gen)據(ju)(ju)需(xu)要(yao)(yao)單獨(du)編(bian)制報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)，也可以(yi)融入(ru)現有的分(fen)析(xi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)中。根(gen)(gen)據(ju)(ju)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)期(qi)限，分(fen)為定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)和不(bu)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)。定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)主要(yao)(yao)包括：《年度(du)風險(xian)(xian)(xian)管理報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)》、《年度(du)內(nei)控(kong)(kong)自評價報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)》、《重(zhong)(zhong)(zhong)大(da)(da)風險(xian)(xian)(xian)月(yue)度(du)（季(ji)度(du)）監控(kong)(kong)預警報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)》；不(bu)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)包括專(zhuan)項(xiang)風險(xian)(xian)(xian)評估報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)及(ji)(ji)其(qi)它重(zhong)(zhong)(zhong)要(yao)(yao)事項(xiang)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)。“三(san)重(zhong)(zhong)(zhong)一大(da)(da)”、高(gao)風險(xian)(xian)(xian)業務(wu)、重(zhong)(zhong)(zhong)大(da)(da)改革重(zhong)(zhong)(zhong)組及(ji)(ji)重(zhong)(zhong)(zhong)大(da)(da)投(tou)資并購等重(zhong)(zhong)(zhong)要(yao)(yao)事項(xiang)需(xu)編(bian)制專(zhuan)項(xiang)風險(xian)(xian)(xian)評估報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)；其(qi)它重(zhong)(zhong)(zhong)要(yao)(yao)事項(xiang)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)根(gen)(gen)據(ju)(ju)需(xu)要(yao)(yao)編(bian)制。權屬(shu)企業應該根(gen)(gen)據(ju)(ju)上述要(yao)(yao)求，編(bian)制本單位的定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)和不(bu)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)。
