第五(wu)章 風險內控信息與溝(gou)通
5.1 風險內控報告(gao)體系
風險(xian)(xian)內控(kong)(kong)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)是風險(xian)(xian)內控(kong)(kong)信(xin)息(xi)(xi)傳遞的(de)重(zhong)要(yao)(yao)(yao)載體，通過報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)機制(zhi)可(ke)以(yi)及(ji)(ji)時掌控(kong)(kong)企(qi)業所屬(shu)各(ge)(ge)層級(ji)單(dan)位風險(xian)(xian)變化趨勢、重(zhong)大風險(xian)(xian)管控(kong)(kong)進展和成效，確保各(ge)(ge)類風險(xian)(xian)信(xin)息(xi)(xi)溝(gou)通順暢、共享及(ji)(ji)時。可(ke)以(yi)根據(ju)需要(yao)(yao)(yao)單(dan)獨編(bian)制(zhi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)，也可(ke)以(yi)融入現有(you)的(de)分(fen)(fen)析報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)中。根據(ju)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)期(qi)限，分(fen)(fen)為定(ding)(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)和不(bu)定(ding)(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)。定(ding)(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)主要(yao)(yao)(yao)包括：《年度風險(xian)(xian)管理報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)》、《年度內控(kong)(kong)自(zi)評價報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)》、《重(zhong)大風險(xian)(xian)月度（季度）監控(kong)(kong)預警報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)》；不(bu)定(ding)(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)包括專(zhuan)項風險(xian)(xian)評估報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)及(ji)(ji)其它重(zhong)要(yao)(yao)(yao)事(shi)項報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)。“三重(zhong)一(yi)大”、高風險(xian)(xian)業務、重(zhong)大改革重(zhong)組及(ji)(ji)重(zhong)大投資并(bing)購等重(zhong)要(yao)(yao)(yao)事(shi)項需編(bian)制(zhi)專(zhuan)項風險(xian)(xian)評估報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)；其它重(zhong)要(yao)(yao)(yao)事(shi)項報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)根據(ju)需要(yao)(yao)(yao)編(bian)制(zhi)。權屬(shu)企(qi)業應(ying)該根據(ju)上述(shu)要(yao)(yao)(yao)求(qiu)，編(bian)制(zhi)本單(dan)位的(de)定(ding)(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)和不(bu)定(ding)(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)。
