第(di)五章 風險(xian)內(nei)控信息與(yu)溝通
5.1 風險內控報告體系
風(feng)(feng)(feng)險(xian)(xian)(xian)內控(kong)(kong)(kong)報(bao)(bao)(bao)告(gao)(gao)(gao)是風(feng)(feng)(feng)險(xian)(xian)(xian)內控(kong)(kong)(kong)信息傳遞(di)的(de)重(zhong)要(yao)載體，通過報(bao)(bao)(bao)告(gao)(gao)(gao)機(ji)制(zhi)可(ke)以及時掌控(kong)(kong)(kong)企(qi)業(ye)所屬(shu)各(ge)(ge)層級(ji)單位(wei)風(feng)(feng)(feng)險(xian)(xian)(xian)變化趨勢、重(zhong)大風(feng)(feng)(feng)險(xian)(xian)(xian)管控(kong)(kong)(kong)進展(zhan)和(he)成效(xiao)，確保各(ge)(ge)類風(feng)(feng)(feng)險(xian)(xian)(xian)信息溝通順暢、共享及時。可(ke)以根(gen)據需要(yao)單獨(du)編制(zhi)報(bao)(bao)(bao)告(gao)(gao)(gao)，也可(ke)以融入現(xian)有的(de)分(fen)析報(bao)(bao)(bao)告(gao)(gao)(gao)中。根(gen)據報(bao)(bao)(bao)告(gao)(gao)(gao)期(qi)(qi)(qi)(qi)限，分(fen)為定(ding)期(qi)(qi)(qi)(qi)報(bao)(bao)(bao)告(gao)(gao)(gao)和(he)不定(ding)期(qi)(qi)(qi)(qi)報(bao)(bao)(bao)告(gao)(gao)(gao)。定(ding)期(qi)(qi)(qi)(qi)報(bao)(bao)(bao)告(gao)(gao)(gao)主要(yao)包括：《年度(du)(du)風(feng)(feng)(feng)險(xian)(xian)(xian)管理報(bao)(bao)(bao)告(gao)(gao)(gao)》、《年度(du)(du)內控(kong)(kong)(kong)自評價報(bao)(bao)(bao)告(gao)(gao)(gao)》、《重(zhong)大風(feng)(feng)(feng)險(xian)(xian)(xian)月度(du)(du)（季度(du)(du)）監(jian)控(kong)(kong)(kong)預警報(bao)(bao)(bao)告(gao)(gao)(gao)》；不定(ding)期(qi)(qi)(qi)(qi)報(bao)(bao)(bao)告(gao)(gao)(gao)包括專項(xiang)風(feng)(feng)(feng)險(xian)(xian)(xian)評估報(bao)(bao)(bao)告(gao)(gao)(gao)及其(qi)它重(zhong)要(yao)事項(xiang)報(bao)(bao)(bao)告(gao)(gao)(gao)。“三(san)重(zhong)一大”、高風(feng)(feng)(feng)險(xian)(xian)(xian)業(ye)務、重(zhong)大改革重(zhong)組及重(zhong)大投資并(bing)購等重(zhong)要(yao)事項(xiang)需編制(zhi)專項(xiang)風(feng)(feng)(feng)險(xian)(xian)(xian)評估報(bao)(bao)(bao)告(gao)(gao)(gao)；其(qi)它重(zhong)要(yao)事項(xiang)報(bao)(bao)(bao)告(gao)(gao)(gao)根(gen)據需要(yao)編制(zhi)。權屬(shu)企(qi)業(ye)應(ying)該根(gen)據上述要(yao)求，編制(zhi)本單位(wei)的(de)定(ding)期(qi)(qi)(qi)(qi)報(bao)(bao)(bao)告(gao)(gao)(gao)和(he)不定(ding)期(qi)(qi)(qi)(qi)報(bao)(bao)(bao)告(gao)(gao)(gao)。
