第五(wu)章 風險內控信息(xi)與溝通
5.1 風險內(nei)控(kong)報告(gao)體(ti)系
風(feng)(feng)險(xian)(xian)內(nei)控報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)是(shi)風(feng)(feng)險(xian)(xian)內(nei)控信息傳遞的重(zhong)(zhong)要(yao)載體，通(tong)過(guo)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)機制(zhi)(zhi)(zhi)可以及(ji)(ji)時(shi)掌控企業(ye)(ye)所屬(shu)各層(ceng)級單(dan)位(wei)(wei)風(feng)(feng)險(xian)(xian)變化趨勢、重(zhong)(zhong)大(da)風(feng)(feng)險(xian)(xian)管控進(jin)展和成效，確保各類(lei)風(feng)(feng)險(xian)(xian)信息溝(gou)通(tong)順暢、共享及(ji)(ji)時(shi)。可以根據(ju)需要(yao)單(dan)獨編制(zhi)(zhi)(zhi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)，也(ye)可以融入現有的分析(xi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)中(zhong)。根據(ju)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)期(qi)限(xian)，分為定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)和不定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)主要(yao)包括：《年(nian)度(du)風(feng)(feng)險(xian)(xian)管理報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》、《年(nian)度(du)內(nei)控自評(ping)價報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》、《重(zhong)(zhong)大(da)風(feng)(feng)險(xian)(xian)月度(du)（季度(du)）監控預警報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)》；不定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)包括專項(xiang)風(feng)(feng)險(xian)(xian)評(ping)估(gu)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)及(ji)(ji)其它重(zhong)(zhong)要(yao)事(shi)項(xiang)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。“三重(zhong)(zhong)一大(da)”、高風(feng)(feng)險(xian)(xian)業(ye)(ye)務(wu)、重(zhong)(zhong)大(da)改革重(zhong)(zhong)組及(ji)(ji)重(zhong)(zhong)大(da)投資并購等重(zhong)(zhong)要(yao)事(shi)項(xiang)需編制(zhi)(zhi)(zhi)專項(xiang)風(feng)(feng)險(xian)(xian)評(ping)估(gu)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)；其它重(zhong)(zhong)要(yao)事(shi)項(xiang)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)根據(ju)需要(yao)編制(zhi)(zhi)(zhi)。權屬(shu)企業(ye)(ye)應該根據(ju)上述要(yao)求(qiu)，編制(zhi)(zhi)(zhi)本單(dan)位(wei)(wei)的定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)和不定(ding)期(qi)報(bao)(bao)(bao)(bao)(bao)告(gao)(gao)(gao)(gao)(gao)。
