中国农业银行内部控制基本规定
第一章第二章第三章第四章第五章第六章第七章
xxxx股份有限公司内部控制基本规定
(经公司第四届董事会第五次会议审议通过)
总则··············································································································2组织管理······································································································3内部控制的框架··························································································4内部控制的内容和方法··············································································6内部控制实施······························································································7内部控制的检查和披露··············································································8附则··············································································································9
第一章总则
第一条为了推动公司建立健全内部控制,保障业务、管理体系安全稳健运行,防范和化解各类风险,提高经营效益和效率,促进公司健康可持续发展,根据财政部、证监会等五部委《企业内部控制基本规范》、上海证券交易所《上市公司内部控制指引》及《公司章程》的规定,结合公司实际,制定本规定。
第二条本规定所称内部控制,是指由公司董事会、监事会、经理层和全体员工共同实施的、旨在合理保证实现以下基本目标的一系列对风险进行事前防范、事中控制、事后监督和纠正的动态过程和机制:
(一)遵循国家法律法规和有关监管要求,保证企业经营管理合法、合规与合理;
(二)保障资产的安全完整;
(三)提高公司经营的效率和效果,提升公司质量,增强公司风险控制能力,增加对公司股东的回报;
(四)确保公司财务报告及管理信息以及对外信息披露的真实、准确、完整和公平;
(五)促进企业实现发展战略。第三条公司建立和实施内部控制,应当遵循以下基本原则:
(一)合法性原则。内部控制应当符合法律、行政法规的规定和有关政府监管部门的监管要求。
(二)全面性原则。内部控制在层次上应当涵盖公司董事会、监事会、经理层和全体员工,在对象上应当覆盖公司各项业务和管理活动,在流程上应当渗透到决策、执行、监督、反馈等各个环节,避免内部控制出现空白和漏洞。
(三)重要性原则。内部控制应当在兼顾全面的基础上突出重点,针对重要业务与事项、高风险领域与环节采取更为严格的控制措施,确保不存在重大缺陷。
(四)有效性原则。内部控制应当能够为内部控制目标的实现提供合理保证。公司全体员工应当自觉维护内部控制的有效执行。
(未完,全文共7206字,当前显示1450字)
(请认真阅读下面的提示信息)