第五章 風險內控(kong)信息與溝通(tong)
5.1 風險內控報告(gao)體系
風(feng)(feng)險(xian)(xian)內(nei)控(kong)(kong)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)是風(feng)(feng)險(xian)(xian)內(nei)控(kong)(kong)信息傳遞(di)的(de)重(zhong)(zhong)(zhong)要(yao)(yao)載體，通過報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)機制(zhi)(zhi)(zhi)可以及時掌(zhang)控(kong)(kong)企業(ye)(ye)所屬(shu)各層級(ji)單(dan)(dan)位風(feng)(feng)險(xian)(xian)變(bian)化趨勢(shi)、重(zhong)(zhong)(zhong)大(da)風(feng)(feng)險(xian)(xian)管控(kong)(kong)進展(zhan)和(he)成效，確(que)保各類風(feng)(feng)險(xian)(xian)信息溝通順暢、共享及時。可以根(gen)據需要(yao)(yao)單(dan)(dan)獨編制(zhi)(zhi)(zhi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)，也可以融入現有的(de)分析報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)中。根(gen)據報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)期(qi)(qi)限，分為定(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)和(he)不定(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。定(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)主要(yao)(yao)包括：《年度(du)風(feng)(feng)險(xian)(xian)管理報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》、《年度(du)內(nei)控(kong)(kong)自評(ping)(ping)價報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》、《重(zhong)(zhong)(zhong)大(da)風(feng)(feng)險(xian)(xian)月(yue)度(du)（季(ji)度(du)）監控(kong)(kong)預警報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》；不定(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)包括專(zhuan)項(xiang)(xiang)風(feng)(feng)險(xian)(xian)評(ping)(ping)估(gu)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)及其它重(zhong)(zhong)(zhong)要(yao)(yao)事(shi)項(xiang)(xiang)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。“三重(zhong)(zhong)(zhong)一大(da)”、高風(feng)(feng)險(xian)(xian)業(ye)(ye)務(wu)、重(zhong)(zhong)(zhong)大(da)改革重(zhong)(zhong)(zhong)組及重(zhong)(zhong)(zhong)大(da)投資(zi)并(bing)購等重(zhong)(zhong)(zhong)要(yao)(yao)事(shi)項(xiang)(xiang)需編制(zhi)(zhi)(zhi)專(zhuan)項(xiang)(xiang)風(feng)(feng)險(xian)(xian)評(ping)(ping)估(gu)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)；其它重(zhong)(zhong)(zhong)要(yao)(yao)事(shi)項(xiang)(xiang)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)根(gen)據需要(yao)(yao)編制(zhi)(zhi)(zhi)。權(quan)屬(shu)企業(ye)(ye)應(ying)該根(gen)據上述要(yao)(yao)求(qiu)，編制(zhi)(zhi)(zhi)本單(dan)(dan)位的(de)定(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)和(he)不定(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。
