第五章 風險內控(kong)信息與溝(gou)通
5.1 風(feng)險內控(kong)報告體系(xi)
風(feng)(feng)險(xian)內控報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)是風(feng)(feng)險(xian)內控信息傳遞的重(zhong)(zhong)(zhong)要(yao)(yao)載體，通過(guo)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)機制可(ke)以(yi)(yi)及時掌控企業(ye)所屬各(ge)層級單(dan)位風(feng)(feng)險(xian)變(bian)化趨勢、重(zhong)(zhong)(zhong)大(da)(da)風(feng)(feng)險(xian)管控進展和(he)成效，確(que)保各(ge)類風(feng)(feng)險(xian)信息溝通順(shun)暢(chang)、共享及時。可(ke)以(yi)(yi)根據需要(yao)(yao)單(dan)獨(du)編制報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)，也(ye)可(ke)以(yi)(yi)融入現(xian)有的分析(xi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)中。根據報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)期(qi)(qi)限，分為定(ding)(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)和(he)不定(ding)(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)。定(ding)(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)主要(yao)(yao)包括：《年度(du)風(feng)(feng)險(xian)管理(li)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)》、《年度(du)內控自評(ping)(ping)價報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)》、《重(zhong)(zhong)(zhong)大(da)(da)風(feng)(feng)險(xian)月度(du)（季度(du)）監(jian)控預警報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)》；不定(ding)(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)包括專項風(feng)(feng)險(xian)評(ping)(ping)估(gu)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)及其它重(zhong)(zhong)(zhong)要(yao)(yao)事項報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)。“三重(zhong)(zhong)(zhong)一大(da)(da)”、高風(feng)(feng)險(xian)業(ye)務(wu)、重(zhong)(zhong)(zhong)大(da)(da)改(gai)革重(zhong)(zhong)(zhong)組及重(zhong)(zhong)(zhong)大(da)(da)投資并購等重(zhong)(zhong)(zhong)要(yao)(yao)事項需編制專項風(feng)(feng)險(xian)評(ping)(ping)估(gu)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)；其它重(zhong)(zhong)(zhong)要(yao)(yao)事項報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)根據需要(yao)(yao)編制。權屬企業(ye)應該根據上述要(yao)(yao)求，編制本(ben)單(dan)位的定(ding)(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)和(he)不定(ding)(ding)期(qi)(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)。
