In order to thoroughly implement Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era and the spirit of the 19th National Congress of the Party，Earnestly implement the Party Central Committee、The State Council’s decision-making and deployment on preventing and resolving major risks and promoting high-quality development，Give full play to the role of the internal control (hereinafter referred to as internal control) system in strengthening the foundation of central enterprises，Further enhance the ability of central enterprises to prevent and resolve major risks，Accelerate the cultivation of world-class enterprises with global competitiveness，According to the "Guiding Opinions of the Central Committee of the Communist Party of China and the State Council on Deepening the Reform of State-owned Enterprises"、"Notice of the State Council on Issuing the Plan for Reforming the Authorized Operation System of State-owned Capital"、"Opinions of the General Office of the State Council on Strengthening and Improving the Supervision of State-owned Assets of Enterprises to Prevent the Loss of State-owned Assets"，Develop this implementation opinion。

1. Establish and improve the internal control system to further improve management and control efficiency

(1) Optimizing the internal control system。Establish and improve risk management-oriented、Compliance management supervision is the focus，strict、Specification、Comprehensive、Effective internal control system。Further establish and strengthen management institutionalization、System flow、Internal control concept of process informationization，Pass“Strong supervision、Strict accountability”And strengthen information management，Strictly implement various rules and regulations，Embedding risk management and compliance management requirements into business processes，Promote enterprises to carry out various business activities in compliance with laws and regulations，Achieve“Strong internal control、Risk prevention、Promote compliance”’s control objectives，Form comprehensive、All members、The whole process、System-wide risk prevention and control mechanism，Effectively and comprehensively improve the effectiveness of the internal control system，Accelerate the realization of high-quality development。

(2) Strengthening group control。Further improve the internal control system and mechanism of the enterprise，The main leaders of central enterprises are the first persons responsible for the supervision of internal control systems，Responsible for the establishment and improvement of organizational leadership covering various business areas、Department、Position，Comprehensive and effective internal control system covering subsidiaries at all levels。Central enterprises should clarify the responsibilities of specialized functional departments or institutions to coordinate the internal control system；Implement the responsibilities for the effective operation of the internal control system of each business department；Enterprise audit departments must strengthen supervision and inspection of internal control systems，Accurately reveal hidden risks and internal control deficiencies，Further play the role Bet365 sportsbook reviewof error detection and correction，Promote enterprises to continuously optimize their internal control systems。

(3) Improve the management system。Comprehensive review of internal controls、Risk and compliance management related systems，Transform external regulatory requirements such as laws and regulations into internal corporate rules and regulations in a timely manner，Continuously improve the company’s internal management system。In the formulation of specific business systems、Embed unified internal control system control requirements in review and revision，Clear the control requirements and risk response measures for important business areas and key links。Incorporate the investigation of liability for illegal operations and investments into the company’s internal management system，Strengthen the rigid constraints of system execution。

(4) Improve the supervision and evaluation system。Coordinate and promote internal control、Supervision and evaluation of risk and compliance management，Will risk、The construction and implementation of the compliance management system shall be included in the supervision and evaluation of the internal control system，Develop a qualitative and quantitative identification standard for internal control defects、Risk assessment standards and compliance evaluation standards，Continuously standardize supervision and evaluation work procedures、Standards and methods。

二、Strengthen the execution of the internal control system，Improve major risk prevention and control capabilities

(5) Strengthen daily management and control in key areas。Focus on key businesses、Key areas of reform、Important links in state-owned capital operations and supervision of overseas state-owned assets，Regularly review and analyze the implementation of relevant internal control systems，Carefully look for system deficiencies or process defects，Research and formulate improvement measures in a timely manner，Ensure system integrity、Total Control、Execution is valid。To invest in mergers and acquisitions、Carry out special risk assessment before making decisions on major business matters such as reform, restructuring and reorganization，And use risk assessment reports (including risk response measures and disposal plans) as necessary supporting materials for decision-making on major business matters，Decision-making matters that exceed the enterprise's risk tolerance or risk response measures are not in place shall not be organized and implemented。

(6) Strengthen authorization management and power checks and balances for important positions。Continuously deepen the organic integration of internal control system management and control with various business work，To ensure that all business operations are carried out in a standardized and orderly manner。Separate control according to incompatible duties、Authorization approval control and other internal control system management and control requirements，Strictly regulate the authorization of important positions and key personnel、Approval、Execute、Rights and responsibilities in reporting, etc.，Realize feasibility study and decision-making approval、Decision Approval and Execution、Separation of job responsibilities such as execution and supervision。Continuously optimize and improve management requirements，Focus on strengthening procurement、Sales、Investment Management、Fund management and engineering projects、The responsibilities, Bet365 sportsbook reviewauthority and approval procedures of each position in property rights (asset) transaction and transfer and other business fields，Form mutual connection、Checks and balances、The working mechanism of the internal control system of mutual supervision。

(7) Improve the major risk prevention and control mechanism。Actively take measures to strengthen the entire process management and control of enterprises to prevent and resolve major risks，Strengthening economic operation dynamics、Monitoring changes in commodity prices and capital market indicators，Increase awareness of changes in the business environment、The ability to predict development trends，At the same time, combined with the operational management defects and problems discovered during the supervision and evaluation of the internal control system，Comprehensive assessment of internal and external risk levels of the enterprise，Develop targeted risk response plans，And based on the changes in the original risks and the implementation effect of the response plan，Effectively isolate risks between enterprises，Prevent risks by“Point”Expand“面”，Avoid systemic occurrence、Disruptive major business risks。

3. Strengthen information management and control and strengthen the rigid constraints of the internal control system

(8) Improve the informatization level of the internal control system。All central enterprises must comply with the requirements for informatization construction of state-owned assets supervision，Strengthen the construction of internal control informatization，Further improve the group’s management and control capabilities。The internal control system construction department must cooperate with the business department、Audit Department、Information construction department coordination and cooperation，Promote Enterprise“Three heavy ones and one big one”、Investment and Project Management、Finance and Assets、Material procurement、Comprehensive Risk Management、Integrated application of group management and control information systems such as human resources，Gradually realize the interconnection between the internal control system and the business information system、Organic Fusion。It is necessary to further sort out and standardize the approval process of the business system and the permission settings of managers at all levels，Integrate internal control system control measures into various business information systems，Ensure that privilege overrides are automatically recognized and terminated、Behaviors such as exceeding procedures and incomplete review materials，Promote various business management decisions and execution activities to be controllable、Traceable、Checkable，Effectively reduce human violations and manipulation factors。Enterprises with better group management and control capabilities and information base should gradually explore the use of big data、Cloud computing、Artificial intelligence and other technologies，Real-time monitoring of internal control system、Automatic warning、Online supervision functions such as supervision and evaluation，Further improve the level of informatization and intelligence。

four、Intensify corporate supervision and evaluation，Promote the continuous optimization of the internal control system

(9) Comprehensive implementation of enterprise self-evaluation。Urge affiliated companies to standardize processes every year、Eliminate blind Bet365 lotto reviewspots、Effective operation is the focus，Comprehensive self-evaluation of the effectiveness of the internal control system，Objective、True、Accurately reveal the internal control defects existing in operation and management、Risk and Compliance Issues，Form self-evaluation report，And submit it to the superior unit according to regulations after approval by the board of directors or similar decision-making body。

(10) Strengthening group supervision and evaluation。On the basis of comprehensive self-evaluation of subsidiaries，Develop annual supervision and evaluation plan，Focus on key businesses、Key links and important positions，Organize supervision and evaluation of the effectiveness of the internal control system of the affiliated enterprises，Ensure coverage of all subsidiaries every 3 years。Overseas assets should be included in the scope of supervision and evaluation，Major decisions focusing on overseas projects、Major project arrangements、Supervision and evaluation of large-amount capital operations and corporate governance of overseas subsidiaries。

(11) Strengthening external audit supervision。Work results should be evaluated based on supervision，Based on your own actual situation，Give full play to the professionalism and independence of external auditing，Entrust an external audit agency to conduct special audits on the effectiveness of the internal control systems of some subsidiaries，And issue an internal control system audit report。The internal control system supervision is not in place、Central enterprises with frequent risk events and compliance issues，Must hire a social intermediary agency with corresponding qualifications to conduct audit evaluation，Effectively improve the management and control level of the internal control system。

(12) Make full use of supervision and evaluation results。Intensify supervision and rectification work，Guide the affiliated enterprises to clarify the responsible departments for rectification、Responsible person and completion time limit，Check and evaluate the effectiveness of rectification，Prepare the annual work report of the internal control system in accordance with the requirements for the integration of the internal control system and submit it to the State-owned Assets Supervision and Administration Commission in a timely manner，Also copy to the Enterprise Discipline Inspection Commission (Discipline Inspection and Supervision Team)、Organization and human resources department, etc.。Guide the affiliated enterprises to establish and improve the assessment mechanism linked to the supervision and evaluation results of the internal control system，Insufficient internal control system、Ineffective implementation of the internal control system、Concealing and underreporting the results of self-assessment、Units or individuals whose rectification is not implemented in place，Deduction points should be given for assessment、Salary deduction or position adjustment, etc.。

五、Strengthen investor supervision，Comprehensively improve the effectiveness of the internal control system

(13) Establish a working mechanism for investor supervision and inspection。Strengthen the comprehensive inspection of the implementation of state-owned assets supervision policies and systems of central enterprises，Establish a regular spot check and evaluation system for the internal control system，Organize specialized forces every year to conduct random inspections and evaluations of the effectiveness of the internal control system in important areas and key links in the operation and management of central enterprises，Discover and plug management loopholes，bet365 casino blackjackImproving relevant policies and systems，And increase the application of supervision and inspection results in various state-owned assets supervision and cadre management。

(14) Give full play to the internal supervision power of the enterprise。By improving corporate governance，Improving relevant systems，Integrate internal supervision forces within the enterprise，Use the corporate board of directors or appointed directors to make decisions、Audit and Supervision Responsibilities，Effective use of corporate supervisory boards、Internal Audit、Results of supervision and inspection work such as internal company inspections，As well as investor supervision and external audit、Discipline Inspection and Supervision、Inspection and feedback on problems，Continuously improve the construction of enterprise internal control system。

(15) Strengthen the implementation of rectification and reform。Further strengthen the tracking and inspection of the company's major hidden risks and internal control defects，Incorporate the implementation of corporate rectification into the annual random inspection and evaluation scope of the internal control system，Improve the work system for reminder letters and notifications to central enterprises，Issue reminder letters and notifications for ineffective rectification，Further implement rectification responsibilities，Avoid repeated rectification、Problems such as form rectification。

(16) Increase accountability。Strictly follow the "Implementation Measures for the Investigation of Responsibilities for Illegal Operations and Investments of Central Enterprises (Trial)" (State-owned Assets Supervision and Administration Commission Order No. 37) and other relevant regulations，Timely discover and hand over clues to illegal business and investment issues that violate regulations, disciplines, and laws，Strengthen the role of supervision, warning and deterrence。There are major hidden risks for central enterprises、Overlook on internal control deficiencies and compliance management issues，Maybe it was discovered but not reported in time、Processing，Causing significant asset losses or other serious adverse consequences，We must seriously investigate the management and control responsibilities of enterprise groups；Failure to perform internal control system construction responsibilities for subsidiaries at all levels as required、Not executed or poorly executed，And concealment、False negative、False reporting or late reporting of major risks and internal control deficiencies，Resolutely pursue accountability，Implement the supervision responsibilities of the internal control system at all levels，Effectively prevent the loss of state-owned assets。