Ministry of Finance: Financial enterprises must actively optimize the internal income distribution structure

China Economic Net, Beijing, August 2nd. According to the website of the Ministry of Finance, the relevant person in charge of the Ministry of Finance answered the reporter on the "Ministry of Finance's Notice on Further Strengthening the Financial Management of State -owned Financial Enterprises" and said that actively optimizing the structure of internal income distribution and rationally controlled control Poor position distribution. Financial enterprises should actively optimize the structure of internal income distribution, give full play to the positive incentive role of salary salary, and effectively implement the "two less than higher" policy requirements, that is, the average salary increase in headquarters should be lower than the average salary of employees in the company in principle. In the increase, the average wage increase in middle and senior management positions is not higher than the average salary increase of employees in the enterprise in principle. Financial enterprises must effectively fulfill the responsibility of the salary management subjects of branches, sub -institutions, direct management enterprises, and other actual control enterprises at all levels, effectively balance the income distribution of leadership, middle -level cadres, and grassroots employees, and increase to front -line employees, and Grassroots employees are tilting.

The full text is as follows:

The relevant person in charge of the Ministry of Finance answered the reporter's question on the "Ministry of Finance on Further Strengthening the Financial Management of State -owned Financial Enterprises"

A few days ago, the person in charge of the Ministry of Finance answered the questions from reporters on the issuance of the "Ministry of Finance on Further Strengthening the Financial Management of State -owned Financial Enterprises" (hereinafter referred to as the "Notice").

Question: What is the relevant background and significance of issuing the "Notice"?

Answer: The Ministry of Finance attaches great importance to the financial management work of financial enterprises. In recent years, it has continuously established rules and regulations, improved the system system, strengthened financial management of state -owned financial enterprises, and introduced a series of financial systems. However, some risk events and violations of laws and disciplines in the financial field have exposed outstanding problems such as incomplete financial discipline execution, unrealistic financial accounting information, and irregular income and expenditure management in some financial companies. It also points out related issues.

In order to thoroughly implement the spirit of the Central Economic Work Conference on serious financial and economic discipline, in accordance with the principle of problem orientation, focus on key areas such as regulating revenue and expenditure management, maintaining the security of assets, and implementing the responsibility of the subject. We have studied the "Notice" to further strengthen the financial management of state -owned financial enterprises, effectively prevent financial risks, and safeguard the rights and interests of state -owned financial capital.

Q: What is the main idea of ​​"Notice"?

Answer: The "Notice" adheres to the problem -oriented, and the income and expenditure management found in the financial management management of financial enterprises, the incompetence of asset risk classification, the inadequate management after the verification, the weak overseas asset management, and the accurate accounting accounting. Further regulate financial enterprise financial behavior, strengthen financial management financial management: First, standardize financial enterprise revenue and expenditure management, consolidate the financial foundation, and promote high -quality development of cost reduction and efficiency; second, strengthen financial asset management, maintain financial debt, and effectively prevent financial Risk; Third, compact the main responsibility of financial enterprises, accurately implement accounting accounting, and truly disclose financial accounting reports; fourth, the financial department must actively fulfill the duties of state -owned financial capital investors and effectively protect owners' rights.

Question: What requirements are the "Notice" put forward in regulating the management of financial enterprises' revenue and expenditure and consolidating the financial foundation?

Answer: First, strengthen financial budget management and reasonably control expenses. Financial enterprises must firmly establish the thoughts of life, strictly budget management, and strengthen internal control, and the expenditure expenditure of non -necessary expenses should be reduced to avoid waste and waste; effectively streamline the relevant activities such as meetings, travel, training, forums, celebrations, and other related activities; strict control control The number of business entertainment activities and expenses budget, the classification is determined and implemented in accordance with the requirements of business, foreign affairs, and other official entertainment standards; strictly add new asset allocation management, linked to the asset stock situation. For assets such as idle office housing Avoid waste of resources. The second is to strictly implement the requirements of performance treatment and business expenditure management. Financial enterprises should allocate official vehicles and office houses in accordance with standards. Domestic business trips, due to the standards of disclosure (border) to take transportation in accordance with the prescribed standards, implement accommodation and catering standards, strictly regulate the travel institutions and sub -institutions of internal branches and sub -institutions. Accommodation and reception standards. Establishing and improving the management system for official vehicle use in charge shall not provide public vehicle subsidies and provide official vehicle guarantee for participating vehicle reformers. The third is to actively optimize the internal income distribution structure and reasonably control the difference in job distribution. Financial enterprises should actively optimize the structure of internal income distribution, give full play to the positive incentive role of salary salary, and effectively implement the "two less than higher" policy requirements, that is, the average salary increase in headquarters should be lower than the average salary of employees in the company in principle. In the increase, the average wage increase in middle and senior management positions is not higher than the average salary increase of employees in the enterprise in principle. Financial enterprises must effectively fulfill the responsibility of the salary management subjects of branches, sub -institutions, direct management enterprises, and other actual control enterprises at all levels, effectively balance the income distribution of leadership, middle -level cadres, and grassroots employees, and increase to front -line employees, and Grassroots employees are tilting. The fourth is to establish and improve the deferred salary distribution system and the mechanism of accountability. Financial enterprises should implement senior managers and employee performance remuneration payment mechanisms that have direct or important employees who have a direct or important impact on their posts to ensure that the paid payment period of performance compensation is matched with the duration of risk; If you fail to diligence and make a major violation of laws and regulations or major risk losses in financial enterprises, financial enterprises shall pursue salaries.

Question: What requirements are the "Notice" on strengthening the management of financial enterprises and preventing financial risks?

Answer: First, the risk of assets is classified, and the real and fair reflects the results of business. Financial enterprises should strengthen the quality management of assets, do real asset risks, truly and accurately reflect the quality of assets, and must not conceal the real risk status of assets in an invalid reorganization. Objectively and reasonably evaluate the loss of asset impairment, and withdraw all the reserves in time. Strengthen the ability to resist risks; objectively and fair reflecting business results, we must not manually adjust the reserve to manipulate profits. The second is to strengthen the nuclear sales and disposal management of non -performing assets to effectively prevent moral risks and the loss of state -owned assets. Before the nuclear sales of non -performing assets, financial enterprises must take necessary preservation measures and implement the necessary recovery procedures; after the verification, it must implement account sales management, continue to promote asset preservation and due diligence, and establish a regular statistical report system to implement the supervision duties of board board. Financial companies must not transport interest by dealing with non -performing assets, and must not transfer non -performing assets through false transfer to cover up the quality of real assets. The third is to strengthen overseas investment management and effectively prevent cross -border asset risks. Overseas investment decisions of financial enterprises shall establish a "full process, full -chain" management mechanism, and to implement due diligence and feasibility demonstration beforehand; in the event, we must strengthen comprehensive budgets, level -by -authorization, project tracking, risk monitoring, asset supervision and capital management. Implementation, implementation, and monitoring are not compatible with job separation mechanisms to prevent the risk of integrity of overseas investment; carry out performance evaluation afterwards, and implement tracking and question results. Question: What requirements are the "Notice" on compacting the responsibility of the main body of financial enterprises and the real and complete disclosure of the financial accounting report?

Answer: First, financial enterprises must make accounting and prepare financial accounting reports in accordance with laws and regulations to ensure that the financial accounting report is true and complete. Financial enterprises should conduct accounting in accordance with the relevant regulations such as the Accounting Law and other economic business matters, and truthfully record various economic behaviors and transaction matters to ensure that the account certificate is consistent, the account is consistent, the account is consistent, and the account list is consistent. Financial enterprises should prepare financial accounting reports in accordance with the principles of time, completeness, authenticity, and accuracy, and effectively fulfill the subject responsibility of the quality of accounting information. Second, financial enterprises must accept independent audits by accounting firms in accordance with the law to provide effective support and guarantee for their independent and objective audit opinions. Financial enterprises should provide effective support and guarantee for accounting firms to implement the mechanism of shareholders, unblocking reports, fulfilling the path of reporting, fulfilling the necessary audit procedures, and performing audit opinions. The risk of conspiracy.

Question: What are the requirements for the "Notice" to the financial department's due diligence?

Answer: First, urge financial enterprises to strengthen internal management and promote the orderly and orderly financial governance specifications. Guide state -owned financial enterprises to strengthen financial management, improve risk management and internal control mechanisms, improve the legal governance structure, promote the standardized, orderly and healthy development of financial enterprises, and promote state -owned financial capital preservation and appreciation. The second is to effectively strengthen the practical management of state -owned equity directors and implement the supervision mechanism of investors. State -owned equity directors should exercise their rights and fulfill their obligations under the guidelines of laws and regulations and related operational guidelines to achieve loyalty and diligence, and better play the role of financial enterprises and management supervision. The third is to compact the accounting responsibility of an independent audit of accounting firms and effectively play the role of third -party supervision of independent audit. Implementing accounting firms to the responsibility mechanism of financial enterprise shareholders, requiring accounting firms that require the audit business of financial enterprises to express their audit opinions independently and objectively. Essence

At the same time, financial departments at all levels must also strengthen financial risk information monitoring, establish and improve forecasting and early warning mechanisms, and effectively prevent financial risks overflowing; timely carry out financial and account supervision and inspection, seriously investigate and deal with issues such as violations of financial discipline, financial fraud, and internal control failures, and effectively maintain financial and economic failure. discipline.

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