第五章 風險內(nei)控信息與(yu)溝通
5.1 風險內控(kong)報告體系(xi)
風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)內(nei)控(kong)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)是風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)內(nei)控(kong)信息傳遞的重(zhong)(zhong)要(yao)(yao)載體(ti)，通(tong)過(guo)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)機制(zhi)可以及時掌控(kong)企(qi)業所屬各層(ceng)級單位風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)變化趨勢(shi)、重(zhong)(zhong)大風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)控(kong)進展(zhan)和成(cheng)效，確保各類風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)信息溝(gou)通(tong)順暢、共享及時。可以根(gen)據需(xu)(xu)要(yao)(yao)單獨編(bian)(bian)制(zhi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)，也可以融入現有的分析報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)中。根(gen)據報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)期(qi)限，分為定(ding)期(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)和不定(ding)期(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。定(ding)期(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)主要(yao)(yao)包括(kuo)：《年(nian)度(du)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)管(guan)理報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》、《年(nian)度(du)內(nei)控(kong)自評價報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》、《重(zhong)(zhong)大風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)月度(du)（季(ji)度(du)）監控(kong)預警報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》；不定(ding)期(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)包括(kuo)專(zhuan)項(xiang)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)評估報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)及其它(ta)重(zhong)(zhong)要(yao)(yao)事(shi)(shi)項(xiang)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。“三重(zhong)(zhong)一(yi)大”、高風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)業務、重(zhong)(zhong)大改革(ge)重(zhong)(zhong)組及重(zhong)(zhong)大投資并購(gou)等(deng)重(zhong)(zhong)要(yao)(yao)事(shi)(shi)項(xiang)需(xu)(xu)編(bian)(bian)制(zhi)專(zhuan)項(xiang)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)評估報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)；其它(ta)重(zhong)(zhong)要(yao)(yao)事(shi)(shi)項(xiang)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)根(gen)據需(xu)(xu)要(yao)(yao)編(bian)(bian)制(zhi)。權屬企(qi)業應該根(gen)據上(shang)述要(yao)(yao)求，編(bian)(bian)制(zhi)本單位的定(ding)期(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)和不定(ding)期(qi)報(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。
