第五章 風險內控信息與溝(gou)通
5.1 風(feng)險(xian)內控報告體系
風(feng)(feng)(feng)(feng)險內控(kong)(kong)報(bao)(bao)告是風(feng)(feng)(feng)(feng)險內控(kong)(kong)信息傳(chuan)遞的(de)重(zhong)要(yao)載體，通過報(bao)(bao)告機制可(ke)以(yi)及(ji)(ji)時掌控(kong)(kong)企業所屬各層(ceng)級單位(wei)風(feng)(feng)(feng)(feng)險變化趨(qu)勢、重(zhong)大(da)(da)風(feng)(feng)(feng)(feng)險管控(kong)(kong)進展和成效，確保各類風(feng)(feng)(feng)(feng)險信息溝(gou)通順暢、共享及(ji)(ji)時。可(ke)以(yi)根(gen)(gen)據(ju)(ju)需(xu)要(yao)單獨編(bian)制報(bao)(bao)告，也可(ke)以(yi)融入現有(you)的(de)分(fen)析報(bao)(bao)告中(zhong)。根(gen)(gen)據(ju)(ju)報(bao)(bao)告期限，分(fen)為定(ding)(ding)(ding)期報(bao)(bao)告和不(bu)定(ding)(ding)(ding)期報(bao)(bao)告。定(ding)(ding)(ding)期報(bao)(bao)告主要(yao)包(bao)括：《年度風(feng)(feng)(feng)(feng)險管理(li)報(bao)(bao)告》、《年度內控(kong)(kong)自評(ping)(ping)價報(bao)(bao)告》、《重(zhong)大(da)(da)風(feng)(feng)(feng)(feng)險月度（季度）監控(kong)(kong)預警報(bao)(bao)告》；不(bu)定(ding)(ding)(ding)期報(bao)(bao)告包(bao)括專(zhuan)項(xiang)風(feng)(feng)(feng)(feng)險評(ping)(ping)估報(bao)(bao)告及(ji)(ji)其它(ta)重(zhong)要(yao)事(shi)項(xiang)報(bao)(bao)告。“三重(zhong)一(yi)大(da)(da)”、高風(feng)(feng)(feng)(feng)險業務、重(zhong)大(da)(da)改革重(zhong)組及(ji)(ji)重(zhong)大(da)(da)投資(zi)并購等重(zhong)要(yao)事(shi)項(xiang)需(xu)編(bian)制專(zhuan)項(xiang)風(feng)(feng)(feng)(feng)險評(ping)(ping)估報(bao)(bao)告；其它(ta)重(zhong)要(yao)事(shi)項(xiang)報(bao)(bao)告根(gen)(gen)據(ju)(ju)需(xu)要(yao)編(bian)制。權屬企業應該根(gen)(gen)據(ju)(ju)上述要(yao)求(qiu)，編(bian)制本單位(wei)的(de)定(ding)(ding)(ding)期報(bao)(bao)告和不(bu)定(ding)(ding)(ding)期報(bao)(bao)告。
