第(di)五章 風險內控信息與溝通
5.1 風(feng)險內控報(bao)告(gao)體系
風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)內控(kong)(kong)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)是風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)內控(kong)(kong)信息傳(chuan)遞的(de)重(zhong)要(yao)載體，通過報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)機(ji)制(zhi)可以及(ji)(ji)時(shi)掌控(kong)(kong)企業所屬各層級單(dan)位(wei)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)變化趨勢、重(zhong)大(da)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管控(kong)(kong)進展和(he)成(cheng)效，確(que)保各類風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)信息溝通順暢、共享及(ji)(ji)時(shi)。可以根(gen)據需(xu)要(yao)單(dan)獨編(bian)制(zhi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)，也可以融(rong)入現有的(de)分析報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)中。根(gen)據報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)期(qi)限，分為(wei)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)和(he)不定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)主要(yao)包括(kuo)：《年(nian)度風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管理報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》、《年(nian)度內控(kong)(kong)自評價報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》、《重(zhong)大(da)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)月度（季度）監控(kong)(kong)預警(jing)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》；不定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)包括(kuo)專項(xiang)(xiang)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)評估報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)及(ji)(ji)其(qi)(qi)它重(zhong)要(yao)事項(xiang)(xiang)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。“三重(zhong)一大(da)”、高風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)業務、重(zhong)大(da)改革重(zhong)組及(ji)(ji)重(zhong)大(da)投(tou)資并購(gou)等(deng)重(zhong)要(yao)事項(xiang)(xiang)需(xu)編(bian)制(zhi)專項(xiang)(xiang)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)評估報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)；其(qi)(qi)它重(zhong)要(yao)事項(xiang)(xiang)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)根(gen)據需(xu)要(yao)編(bian)制(zhi)。權屬企業應該根(gen)據上述要(yao)求，編(bian)制(zhi)本單(dan)位(wei)的(de)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)和(he)不定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。
