I 摘要 国有企业是我国国民经济的重要支柱，在社会经济的发展和运行过程中发 挥着重要作用。党的十八大以来习近平总书记多次强调，“要从源头上有效防治 腐败”，“加强对权力运行的制约和监督，形成不敢腐、不能腐、不想腐的有效机 制。国有企业防治腐败，其实质在于抓早抓小，防微杜渐，治病于未发，从源 头上确保肌体健康。国有企业职权风险防控是国企加强内部反腐倡廉建设的一 种有效方式。它为了推进国有企业稳健可持续发展，保证企业资产的完整和安 全而制定和实施了一系列控制方法、措施和程序。 本文围绕国有企业职权风险防控优化这一主题，对国内外的研究现状做了 简要回顾，从职权风险的产生和发展入手，进行研究和论述。本文以 J 中烟工业 公司为研究对象，描述了企业职权风险防控现状，主要包括职权风险的排查、 防控、考核、评价等内容，分析了该企业职权风险防控现状的优势和存在问题， 并对企业职权风险防控对策进行了完善优化，同时借鉴国内外相关企业职权风 险防控的经验，提出了具体措施，并对未来发展进行了展望。 本文通过研究，进一步优化职权风险防控体系，力图在理论与实践相结合 的基础上，对我国大型国有企业职权风险及防控对策进行深入的探讨，研究体 制、制度、措施、方法、技术手段等各构成要素及其各要素之间的关系，建立“责 任清单”、“权力清单”、“负面清单”权力监管体系，建立职权明晰、风险公开、 制度防范、层层监管的廉政防控体系，形成科学的风险查找方法，深化对职权 风险的监控方式，优化风险管理机制，创新风险岗位明示承诺机制，严格风险 评价考核制度，严肃违纪违规追责机制，服务和保障企业发展，是企业管理工 作一个创新。 关键词：国有企业；职权风险；权力清单；防控管理；ABSTRACT II ABSTRACT The state-owned Enterprise is the mainstay in our national economy that plays a major role in the socio-economic development and operation. Since the 18th National Congress of the Communist Party of China, General Secretary Xi Jinping has repeatedly stressed that corruption should be effectively prevented and cured from the source and the restriction and supervision of the operation of power should be strengthened to form an effective mechanism fearing corruption, not corruption and not wanting to corrupt. The essence of preventing and controlling corruption in state-owned enterprises lies in grasping early and small, preventing micro and gradual, curing illness before it occurs, and ensuring physical health from the source. The risk prevention and control of state-owned enterprises' authority is an effective way for state-owned enterprises to strengthen internal anti-corruption. It has formulated and implemented a series of control methods, measures and procedures in order to promote the steady and sustainable development of state-owned enterprises and ensure the integrity and safety of enterprise assets. The current anti-corruption and honest work situation has entered a new normal, state-owned enterprises will face more severe situation and challenges, so to carry out the state-owned enterprise authority risk prevention and control work, strengthen the authority risk management has become an urgent task and an inevitable choice for state-owned enterprises. Focusing on the theme of risk prevention and control optimization of state-owned enterprises, this paper briefly reviews the research status at home and abroad, starting with the emergence and development of authority risk, carries out research and discussion. Taking J China Tobacco Industry Company as the research object, this paper describes the status quo of enterprise authority risk prevention and control, mainly including the investigation, prevention and control, assessment and evaluation of authority risk, analyses the advantages and existing problems of the status quo of enterprise authority risk prevention and control, perfects and optimizes the Countermeasures of enterprise authority risk prevention and control, and draws on the experience of relevant enterprises at home and abroad in authority risk prevention and control. The concrete measures are put forward and the future development is prospected. Through research, this paper further optimizes the risk prevention and controlABSTRACT III system of authority, tries to make a thorough discussion on the risk of authority and Countermeasures of prevention and control of large state-owned enterprises in China on the basis of combining theory with practice, studies the relationship between various elements such as system, system, measures, methods and technical means and their respective elements, and establishes the list of responsibility, power and responsibility. Face List power supervision system, establishing a clean government prevention and control system with clear authority, open risk, system prevention and layer-by-layer supervision, forming a scientific risk finding method, deepening the supervision of authority risk, optimizing risk management mechanism, innovating risk post explicit commitment mechanism, strict risk assessment and assessment system, serious violation of discipline and accountability mechanism, and serving and ensuring Enterprises Development is an innovation in enterprise management. Key word: the state-owned enterprise, independent risk, the list of powers, independent risk controcounter measures目录 IV 目 录 第 1 章 导论.................................................................................................................1 1.1 研究背景 .........................................................................................................1 1.2 研究目的和意义 .............................................................................................2 1.2.1 研究目的 ................................................................................................2 1.2.2 研究意义 ................................................................................................2 1.3 国内外研究现状 .............................................................................................3 1.3.1 国外研究现状 ........................................................................................3 1.3.2 国内研究现状 ........................................................................................5 1.3.3 文献评述 ................................................................................................6 1.4 研究内容和方法 .............................................................................................7 1.4.1 研究内容 ................................................................................................7 1.4.2 研究方法 ...............................................................................................8 第 2 章 国有企业职权风险管理概述.........................................................................9 2.1 国有企业及使命 .............................................................................................9 2.2 国有企业职权定义与特征 ..............................................................................9 2.3 国有企业职权风险防控管理概述 ................................................................10 第 3 章 J 中烟工业公司职权风险防控的现状分析...............................................12 3.1 J 中烟工业公司简介......................................................................................12 3.2 J 中烟工业公司生产经营概况......................................................................12 3.3 J 中烟工业公司职权风险防控的现状与特点..............................................13 3.4 J 中烟工业公司职权风险防控存在主要问题..............................................15 3.5 J 中烟工业公司职权风险防控存在问题的成因分析..................................15 第 4 章 国内外相关企业职权风险防控的经验与借鉴...........................................17 4.1 国外相关企业职权风险防控的经验与做法 ................................................17 4.2 国内国有企业职权风险防控的经验与做法 ................................................18 4.3 启示与借鉴 ....................................................................................................24 第 5 章 优化 J 中烟工业公司职权风险防控的对策建议........................................27 5.1 J 中烟工业公司各业务岗位职权风险的科学评估...............................