第(di)五章 風險內控信息與溝(gou)通
5.1 風險內控報(bao)告體系
風(feng)(feng)(feng)險(xian)(xian)(xian)內(nei)控(kong)(kong)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)是風(feng)(feng)(feng)險(xian)(xian)(xian)內(nei)控(kong)(kong)信息傳遞(di)的重要(yao)(yao)載體，通(tong)(tong)過報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)機制(zhi)可(ke)以(yi)及(ji)時掌控(kong)(kong)企業所屬各(ge)層級單位風(feng)(feng)(feng)險(xian)(xian)(xian)變化趨(qu)勢、重大(da)(da)風(feng)(feng)(feng)險(xian)(xian)(xian)管控(kong)(kong)進展和(he)(he)成效，確保各(ge)類(lei)風(feng)(feng)(feng)險(xian)(xian)(xian)信息溝(gou)通(tong)(tong)順暢、共享及(ji)時。可(ke)以(yi)根(gen)(gen)據(ju)需要(yao)(yao)單獨編(bian)制(zhi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)，也可(ke)以(yi)融(rong)入現有的分(fen)析報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)中。根(gen)(gen)據(ju)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)期(qi)限(xian)，分(fen)為(wei)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)和(he)(he)不(bu)(bu)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)主(zhu)要(yao)(yao)包(bao)括：《年(nian)度(du)風(feng)(feng)(feng)險(xian)(xian)(xian)管理報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》、《年(nian)度(du)內(nei)控(kong)(kong)自評(ping)(ping)價報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》、《重大(da)(da)風(feng)(feng)(feng)險(xian)(xian)(xian)月度(du)（季度(du)）監控(kong)(kong)預警報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)》；不(bu)(bu)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)包(bao)括專項風(feng)(feng)(feng)險(xian)(xian)(xian)評(ping)(ping)估報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)及(ji)其(qi)它重要(yao)(yao)事項報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。“三重一大(da)(da)”、高(gao)風(feng)(feng)(feng)險(xian)(xian)(xian)業務、重大(da)(da)改革重組及(ji)重大(da)(da)投(tou)資并購(gou)等重要(yao)(yao)事項需編(bian)制(zhi)專項風(feng)(feng)(feng)險(xian)(xian)(xian)評(ping)(ping)估報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)；其(qi)它重要(yao)(yao)事項報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)根(gen)(gen)據(ju)需要(yao)(yao)編(bian)制(zhi)。權屬企業應(ying)該根(gen)(gen)據(ju)上述(shu)要(yao)(yao)求，編(bian)制(zhi)本單位的定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)和(he)(he)不(bu)(bu)定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)(gao)。
