Guidelines for the Application of Internal Control in Enterprises No. 17 - Internal Information Communication

企业内部控制应用指引第17号——内部信息传递

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

Chapter 1: General Provisions

第一章 总 则

 Article 1  These Guidelines are formulated pursuant to the Basic Norms for the Internal Control of Enterprises with a view to promoting the effective communication and full utilization of the information of the enterprises on production, operation and management among all internal management levels.

   第一条 为了促进企业生产经营管理信息在内部各管理层级之间的有效沟通和充分利用，根据《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, internal information communication shall refer to the process whereby production, operation and management information is communicated among all internal management levels of an enterprise in the form of internal reports.

   第二条 本指引所称内部信息传递，是指企业内部各管理层级之间通过内部报告形式传递生产经营管理信息的过程。

 Article 3  An enterprise shall, at least, pay attention to the following risks in internal information communication:

(1) The risks that there is no internal reporting system, or that the system is not sound in terms of its functions or is incomplete in terms of its contents, which may affect the orderly production and operation process;

(2) The risks that internal information communication is not smooth or prompt, which may lead to poor decision-making or make it difficult to implement relevant policy measures; and

(3) The risks that trade secrets are divulged in internal information communication, which may weaken the enterprise's core competitiveness.

   第三条 企业内部信息传递至少应当关注下列风险：

  （一）内部报告系统缺失、功能不健全、内容不完整，可能影响生产经营有序运行。

  （二）内部信息传递不通畅、不及时，可能导致决策失误、相关政策措施难以落实。

  （三）内部信息传递中泄露商业秘密，可能削弱企业核心竞争力。

 Article 4  An enterprise shall strengthen the management of internal reports, comprehensively sort out the weak links in internal information communication, establish a scientific internal information communication mechanism, and specify the contents, confidentiality requirements and confidentiality classification of internal information communication, as well as the communication methods and scope, and the responsibilities and authority of all management levels, so as to promote the effective use of internal reports, and fully leverage the role of internal reporting.

   第四条 企业应当加强内部报告管理，全面梳理内部信息传递过程中的薄弱环节，建立科学的内部信息传递机制，明确内部信息传递的内容、保密要求及密级分类、传递方式、传递范围以及各管理层级的职责权限等，促进内部报告的有效利用，充分发挥内部报告的作用。

Chapter 2: Formation of Internal Reports

第二章 内部报告的形成

 Article 5  An enterprise shall, based on its development strategies, risk control situations and performance appraisal requirements, determine the internal reporting indicators of different levels in a scientific manner, and adopt business newsflash and other forms to fully reflect the various internal and external information related to the production, operation and management of the enterprise.

The internal reporting indicator systems shall be designed by integrating with comprehensive budgeting management, and shall be revised and improved in tandem with changes of the market environment and business. The enterprise shall pay attention to the execution of its budget of costs and expenses in designing the internal reporting indicator systems. 

Internal reports shall be concise, easy to read, and delivered in a timely manner, so as to facilitate the management at all levels and all staff members of the enterprise to access relevant information and correctly perform their duties.

   第五条 企业应当根据发展战略、风险控制和业绩考核要求，科学规范不同级次内部报告的指标体系，采用经营快报等多种形式，全面反映与企业生产经营管理相关的各种内外部信息。

  内部报告指标体系的设计应当与全面预算管理相结合，并随着环境和业务的变化不断进行修订和完善。设计内部报告指标体系时，应当关注企业成本费用预算的执行情况。

  内部报告应当简洁明了、通俗易懂、传递及时，便于企业各管理层级和全体员工掌握相关信息，正确履行职责。

 Article 6  An enterprise shall formulate a rigorous internal reporting process, make full use of information technology, reinforce the integration and sharing of internal reporting information, and include internal reports into its unified information platform, so as to build a scientific internal reporting network.

All management levels of the enterprise shall designate a person to be responsible for internal reporting. Important information shall be promptly reported, and may be directly reported to senior management personnel.

The enterprise shall establish an internal reporting review system to ensure the quality of information contained in internal reports.

   第六条 企业应当制定严密的内部报告流程，充分利用信息技术，强化内部报告信息集成和共享，将内部报告纳入企业统一信息平台，构建科学的内部报告网络体系。

  企业内部各管理层级均应当指定专人负责内部报告工作，重要信息应及时上报，并可以直接报告高级管理人员。

  企业应当建立内部报告审核制度，确保内部报告信息质量。

 Article 7  An enterprise shall pay attention to the impact of market environment, policy changes and other external information on its production, operation and management, extensively collect, analyze and collate external information, and deliver such information in the form of internal reports to various internal management levels concerned, so that appropriate countermeasures may be taken.

   第七条 企业应当关注市场环境、政策变化等外部信息对企业生产经营管理的影响，广泛收集、分析、整理外部信息，并通过内部报告传递到企业内部相关管理层级，以便采取应对策略。

 Article 8  An enterprise shall broaden internal reporting channels, and widely collect reasonable suggestions by way of offering incentives or by other effective means.

The enterprise shall attach due importance to and strengthen the building of an anti-irregularity mechanism, and shall encourage its staff members and interested parties to report and complain against internal illegalities, irregularities, fraud and other behavior damaging its image by setting up employee mailboxes, complaint hotlines, etc.

   第八条 企业应当拓宽内部报告渠道，通过落实奖励措施等多种有效方式，广泛收集合理化建议。

  企业应当重视和加强反舞弊机制建设，通过设立员工信箱、投诉热线等方式，鼓励员工及企业利益相关方举报和投诉企业内部的违法违规、舞弊和其他有损企业形象的行为。

Chapter 3: Use of Internal Reports

第三章 内部报告的使用

 Article 9  Management personnel at all levels of an enterprise shall make full use of internal reports to manage and direct the production and operation activities of the enterprise, reflect the execution of the overall budget in a timely manner, coordinate the operating schedules of relevant internal departments and units, and tighten performance appraisal and the accountability system, so as to ensure that the enterprise achieves its development objectives.

   第九条 企业各级管理人员应当充分利用内部报告管理和指导企业的生产经营活动，及时反映全面预算执行情况，协调企业内部相关部门和各单位的运营进度，严格绩效考核和责任追究，确保企业实现发展目标。

 Article 10  An enterprise shall make effective use of internal reports in risk assessment, accurately identify and systematically analyze the internal and external risks in its production and operation activities, and determine the strategies to tackle such risks, so as to achieve effective control of risks. 

The enterprise shall promptly resolve the issues reflected in internal reports, and shall activate emergency plans where prominent issues and material risks are involved.

   第十条 企业应当有效利用内部报告进行风险评估，准确识别和系统分析企业生产经营活动中的内外部风险，确定风险应对策略，实现对风险的有效控制。

  企业对于内部报告反映出的问题应当及时解决；涉及突出问题和重大风险的，应当启动应急预案。

 Article 11  An enterprise shall formulate a rigorous confidentiality system for internal reports, and make clear the contents, measures and level of confidentiality, as well as the communication scope, so as to prevent the divulgence of trade secrets.

   第十一条 企业应当制定严格的内部报告保密制度，明确保密内容、保密措施、密级程度和传递范围，防止泄露商业秘密。

 Article 12  An enterprise shall establish an internal reporting evaluation system, conduct comprehensive evaluation of the formation and use of internal reports on a regular basis, and focus on the timeliness, security and effectiveness of internal reports.

   第十二条 企业应当建立内部报告的评估制度，定期对内部报告的形成和使用进行全面评估，重点关注内部报告的及时性、安全性和有效性。