第五章 風險內控信息與溝通(tong)
5.1 風(feng)險內控報告體系
風(feng)(feng)(feng)險(xian)內控報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)是(shi)風(feng)(feng)(feng)險(xian)內控信息傳遞(di)的重(zhong)(zhong)(zhong)(zhong)要(yao)(yao)(yao)載體(ti)，通過報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)機制(zhi)(zhi)(zhi)可(ke)以及時(shi)掌控企業(ye)所屬(shu)各(ge)層級單(dan)位風(feng)(feng)(feng)險(xian)變化趨勢、重(zhong)(zhong)(zhong)(zhong)大(da)風(feng)(feng)(feng)險(xian)管控進展(zhan)和成效，確保各(ge)類風(feng)(feng)(feng)險(xian)信息溝通順暢、共享及時(shi)。可(ke)以根據需要(yao)(yao)(yao)單(dan)獨編制(zhi)(zhi)(zhi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)，也可(ke)以融入現有的分(fen)析(xi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)中。根據報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)期(qi)(qi)限，分(fen)為定期(qi)(qi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)和不(bu)定期(qi)(qi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。定期(qi)(qi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)主(zhu)要(yao)(yao)(yao)包(bao)括：《年(nian)度風(feng)(feng)(feng)險(xian)管理(li)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》、《年(nian)度內控自評價(jia)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》、《重(zhong)(zhong)(zhong)(zhong)大(da)風(feng)(feng)(feng)險(xian)月度（季(ji)度）監(jian)控預警報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》；不(bu)定期(qi)(qi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)包(bao)括專(zhuan)項(xiang)風(feng)(feng)(feng)險(xian)評估(gu)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)及其它重(zhong)(zhong)(zhong)(zhong)要(yao)(yao)(yao)事(shi)項(xiang)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。“三重(zhong)(zhong)(zhong)(zhong)一大(da)”、高(gao)風(feng)(feng)(feng)險(xian)業(ye)務、重(zhong)(zhong)(zhong)(zhong)大(da)改革(ge)重(zhong)(zhong)(zhong)(zhong)組及重(zhong)(zhong)(zhong)(zhong)大(da)投資并(bing)購等重(zhong)(zhong)(zhong)(zhong)要(yao)(yao)(yao)事(shi)項(xiang)需編制(zhi)(zhi)(zhi)專(zhuan)項(xiang)風(feng)(feng)(feng)險(xian)評估(gu)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)；其它重(zhong)(zhong)(zhong)(zhong)要(yao)(yao)(yao)事(shi)項(xiang)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)根據需要(yao)(yao)(yao)編制(zhi)(zhi)(zhi)。權屬(shu)企業(ye)應(ying)該(gai)根據上(shang)述要(yao)(yao)(yao)求，編制(zhi)(zhi)(zhi)本單(dan)位的定期(qi)(qi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)和不(bu)定期(qi)(qi)報(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。
