每(mei)經(jing)記者｜袁園    每(mei)經(jing)實習編輯｜馬子卿(qing)     

近日(ri)，財(cai)政部(bu)發布了《關于進一(yi)步加(jia)強國有(you)金融(rong)企(qi)業(ye)財(cai)務管理的(de)通(tong)知（財(cai)金〔2022〕87號）》（以下簡稱(cheng)《通(tong)知》），要求金融(rong)企(qi)業(ye)應當合理控制崗位分(fen)配級差(cha)，充分(fen)調(diao)動一(yi)線員工(gong)(gong)、基(ji)層員工(gong)(gong)的(de)積極性，有(you)效平(ping)衡好(hao)領(ling)導(dao)班子(zi)、中(zhong)層干部(bu)和基(ji)層員工(gong)(gong)的(de)收入分(fen)配關系，對于總部(bu)職工(gong)(gong)平(ping)均工(gong)(gong)資(zi)明顯(xian)高(gao)于本企(qi)業(ye)在(zai)崗職工(gong)(gong)平(ping)均工(gong)(gong)資(zi)的(de)，其年度(du)工(gong)(gong)資(zi)總額要進一(yi)步加(jia)大(da)向一(yi)線員工(gong)(gong)、基(ji)層員工(gong)(gong)傾斜力(li)度(du)。

同時(shi)，嚴格清理(li)(li)規范工(gong)(gong)資(zi)(zi)外收入，將所有工(gong)(gong)資(zi)(zi)性收入一律(lv)納入工(gong)(gong)資(zi)(zi)總(zong)額管理(li)(li)，不得在工(gong)(gong)資(zi)(zi)總(zong)額之(zhi)外以其他形式(shi)列支任(ren)何(he)津(jin)貼、補貼等工(gong)(gong)資(zi)(zi)性支出。

財(cai)(cai)政部相關負(fu)責人(ren)表示，為深入貫徹落實中央經濟工作會(hui)議關于嚴肅財(cai)(cai)經紀(ji)律的會(hui)議精(jing)神，按照問題(ti)導(dao)向原則，聚焦規范收(shou)支管理、維(wei)護資(zi)產安(an)全、落實主體責任等重點環節領域，著力堵漏(lou)洞、補短板、強弱項，故研究起草了《通知》，進一(yi)步加強國有金融企業財(cai)(cai)務管理，有效防范金融風(feng)險(xian)、維(wei)護國有金融資(zi)本權益。

近日，中金公(gong)司一名90后交易員的妻子在網絡上高調(diao)炫富，也引發了不少爭議和關注 IC photo

優化內部收入分配結構

《通知(zhi)》所(suo)稱(cheng)國(guo)有(you)(you)金(jin)(jin)融(rong)(rong)企(qi)(qi)業，主要是指在中華人民共和國(guo)境內外(wai)依(yi)法(fa)設立的(de)國(guo)有(you)(you)獨資(zi)及國(guo)有(you)(you)控股金(jin)(jin)融(rong)(rong)企(qi)(qi)業（含國(guo)有(you)(you)實際控制金(jin)(jin)融(rong)(rong)企(qi)(qi)業）、主權財富(fu)基金(jin)(jin)、國(guo)有(you)(you)金(jin)(jin)融(rong)(rong)控股公司、國(guo)有(you)(you)金(jin)(jin)融(rong)(rong)投資(zi)運營機構，以(yi)及金(jin)(jin)融(rong)(rong)基礎設施等(deng)實質性開展金(jin)(jin)融(rong)(rong)業務的(de)其(qi)他(ta)企(qi)(qi)業或(huo)機構。其(qi)他(ta)金(jin)(jin)融(rong)(rong)企(qi)(qi)業可參照執行。

《通知》要求國有金融(rong)企業積極優化內部收入分配結構，科學設計薪酬體系，合理(li)控(kong)制崗(gang)位分配級差。

具體來看(kan)，金融(rong)企業(ye)應當主動優化內部收入分配(pei)結構，充分發揮工(gong)(gong)(gong)資(zi)薪酬(chou)的正(zheng)向(xiang)激勵作用，有效落實總部職(zhi)工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)原則上應低(di)于(yu)本企業(ye)在崗職(zhi)工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)，中高(gao)級管理(li)崗位人員平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)原則上不高(gao)于(yu)本企業(ye)在崗職(zhi)工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)的政策要求。

金融企業應當(dang)合理控制崗位分(fen)配級差，充分(fen)調動(dong)一線(xian)(xian)員(yuan)工(gong)、基(ji)(ji)層(ceng)員(yuan)工(gong)的積極性，有效平衡好(hao)領(ling)導班子、中層(ceng)干部(bu)和基(ji)(ji)層(ceng)員(yuan)工(gong)的收入分(fen)配關系，對于總部(bu)職工(gong)平均工(gong)資明(ming)顯高于本企業在(zai)崗職工(gong)平均工(gong)資的，其(qi)年(nian)度工(gong)資總額要進一步(bu)加大向(xiang)一線(xian)(xian)員(yuan)工(gong)、基(ji)(ji)層(ceng)員(yuan)工(gong)傾(qing)斜力度。

金融企業應當嚴肅分(fen)配紀(ji)律(lv)，嚴格清理(li)規范工(gong)資(zi)外收入，將所有工(gong)資(zi)性(xing)收入一律(lv)納入工(gong)資(zi)總(zong)額(e)管理(li)，不得在工(gong)資(zi)總(zong)額(e)之外以其他形式列支(zhi)任(ren)何津貼(tie)、補貼(tie)等工(gong)資(zi)性(xing)支(zhi)出，實現(xian)收入工(gong)資(zi)化、工(gong)資(zi)貨幣化、發(fa)放透明化。

對于(yu)金融企業高級(ji)管(guan)理(li)人員及對風(feng)險(xian)有(you)直(zhi)接或重要影響崗位的員工，《通知(zhi)》要求基本(ben)薪(xin)酬(chou)一般不高于(yu)薪(xin)酬(chou)總額的35％，根據(ju)其(qi)(qi)所負(fu)責(ze)業務收益和風(feng)險(xian)分期考核情況進行績(ji)效(xiao)薪(xin)酬(chou)延(yan)期支(zhi)(zhi)付，績(ji)效(xiao)薪(xin)酬(chou)的40％以上應(ying)當采(cai)取延(yan)期支(zhi)(zhi)付方式(shi)，延(yan)期支(zhi)(zhi)付期限一般不少(shao)于(yu)3年，確保績(ji)效(xiao)薪(xin)酬(chou)支(zhi)(zhi)付期限與相應(ying)業務的風(feng)險(xian)持(chi)續期限相匹配，國家另有(you)規定的從其(qi)(qi)規定。

金(jin)(jin)融(rong)企(qi)(qi)業(ye)(ye)應當(dang)制(zhi)定績(ji)效(xiao)薪酬追索扣回制(zhi)度。對于(yu)(yu)高級管理(li)人員(yuan)及(ji)對風(feng)險有直接(jie)或(huo)(huo)重要影響(xiang)崗位的員(yuan)工在自身職責內未(wei)能(neng)勤勉(mian)盡責，使得金(jin)(jin)融(rong)企(qi)(qi)業(ye)(ye)發(fa)生(sheng)重大(da)(da)違法違規(gui)行(xing)為或(huo)(huo)者給金(jin)(jin)融(rong)企(qi)(qi)業(ye)(ye)造成重大(da)(da)風(feng)險損(sun)失(shi)的，金(jin)(jin)融(rong)企(qi)(qi)業(ye)(ye)應當(dang)依(yi)法依(yi)規(gui)并履行(xing)公司治理(li)程序(xu)后將相(xiang)(xiang)應期(qi)限內已(yi)(yi)發(fa)放的部(bu)分(fen)或(huo)(huo)全部(bu)績(ji)效(xiao)薪酬追回，并止付(fu)未(wei)支付(fu)部(bu)分(fen)或(huo)(huo)全部(bu)薪酬。績(ji)效(xiao)薪酬追回期(qi)限原則上與相(xiang)(xiang)關責任人的行(xing)為發(fa)生(sheng)期(qi)限一致。績(ji)效(xiao)薪酬追索扣回規(gui)定適用于(yu)(yu)已(yi)(yi)離職或(huo)(huo)退(tui)休人員(yuan)。

財務會計報告要真實完整

值得(de)一提的(de)是，《通知》還要求金融企業(ye)要依法依規做好會計(ji)核算(suan)、編制財(cai)務會計(ji)報告，確(que)保財(cai)務會計(ji)報告真(zhen)實完整。

具體來看，金(jin)融企(qi)業(ye)應當(dang)根據(ju)法律(lv)法規、國家統一的會(hui)(hui)計制(zhi)(zhi)度規定，依據(ju)實(shi)際發生的經濟業(ye)務事項(xiang)進行會(hui)(hui)計核算(suan)，填制(zhi)(zhi)會(hui)(hui)計憑證(zheng)(zheng)、登記會(hui)(hui)計賬(zhang)簿(bu)，做到數據(ju)真實(shi)、計算(suan)準確、來源可靠，保證(zheng)(zheng)賬(zhang)證(zheng)(zheng)相符、賬(zhang)賬(zhang)相符、賬(zhang)實(shi)相符、賬(zhang)表相符，不(bu)(bu)得(de)混用科目，不(bu)(bu)得(de)虛(xu)(xu)列(lie)、隱瞞、推遲(chi)或提(ti)前(qian)確認收(shou)入，不(bu)(bu)得(de)虛(xu)(xu)增、多列(lie)、不(bu)(bu)列(lie)或少列(lie)費用、成本，不(bu)(bu)得(de)虛(xu)(xu)增或虛(xu)(xu)減資(zi)產(chan)、負債、所(suo)有者權益(yi)，不(bu)(bu)得(de)通過(guo)操縱會(hui)(hui)計信息調節(jie)財務指(zhi)(zhi)標和監(jian)管指(zhi)(zhi)標、隱匿風險，不(bu)(bu)得(de)通過(guo)設(she)計實(shi)施復雜交(jiao)易等方(fang)式實(shi)現特定會(hui)(hui)計意圖以(yi)規避監(jian)管要求(qiu)。

金融企(qi)業應當依法依規(gui)編制財(cai)務會(hui)計(ji)報告，不得編制和對外提供(gong)虛假(jia)或(huo)者隱(yin)瞞重(zhong)要(yao)事實(shi)的(de)財(cai)務會(hui)計(ji)報告，切(qie)實(shi)履行會(hui)計(ji)信息(xi)質量主(zhu)體責任；金融企(qi)業負責人對本(ben)企(qi)業財(cai)務會(hui)計(ji)報告的(de)真實(shi)性、完(wan)整性負責。

此外，金(jin)融企(qi)業要依法接受會計(ji)師事務(wu)所獨(du)立(li)審(shen)(shen)(shen)計(ji)，為(wei)其(qi)獨(du)立(li)客觀(guan)(guan)發表審(shen)(shen)(shen)計(ji)意見提供有效支(zhi)持和(he)保障。金(jin)融企(qi)業要為(wei)會計(ji)師事務(wu)所執業過程(cheng)中(zhong)落實(shi)對股東負責機制、暢(chang)通報告路徑、履行必要審(shen)(shen)(shen)計(ji)程(cheng)序、客觀(guan)(guan)發表審(shen)(shen)(shen)計(ji)意見提供有效支(zhi)持和(he)保障。

為保障審計(ji)質量(liang)和獨(du)立性(xing)，金(jin)融企業應(ying)當嚴格(ge)落實定(ding)(ding)期輪換制度，按規(gui)定(ding)(ding)聘用年限輪換會計(ji)師事務所、審計(ji)項目主管合伙人和簽字注(zhu)冊會計(ji)師。

上述財(cai)(cai)政(zheng)(zheng)部相關負(fu)責(ze)人表示，《通知(zhi)》堅持問題(ti)導向，針對金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)財(cai)(cai)務管(guan)(guan)理(li)中(zhong)發現的收支管(guan)(guan)理(li)不(bu)(bu)(bu)規范(fan)(fan)、資(zi)產風險(xian)分類不(bu)(bu)(bu)實(shi)、核銷(xiao)后管(guan)(guan)理(li)不(bu)(bu)(bu)到(dao)位、境外(wai)資(zi)產管(guan)(guan)理(li)薄弱、會計核算不(bu)(bu)(bu)準確等(deng)問題(ti)，從四(si)方面進一步規范(fan)(fan)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)財(cai)(cai)務行(xing)為，強化(hua)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)財(cai)(cai)務管(guan)(guan)理(li)：一是(shi)規范(fan)(fan)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)收支管(guan)(guan)理(li)，夯實(shi)財(cai)(cai)務基(ji)礎，促進降(jiang)本(ben)增效(xiao)高質量發展；二是(shi)加強金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)資(zi)產管(guan)(guan)理(li)，維護(hu)(hu)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)債(zhai)權(quan)，有(you)效(xiao)防范(fan)(fan)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)風險(xian)；三是(shi)壓實(shi)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)企(qi)(qi)業(ye)主體責(ze)任，準確實(shi)施會計核算，真(zhen)實(shi)完整披(pi)露財(cai)(cai)務會計報告(gao)；四(si)是(shi)財(cai)(cai)政(zheng)(zheng)部門要(yao)積極履行(xing)國有(you)金(jin)(jin)融(rong)(rong)(rong)(rong)(rong)資(zi)本(ben)出(chu)資(zi)人職(zhi)責(ze)，有(you)效(xiao)維護(hu)(hu)所有(you)者(zhe)權(quan)益。

封面圖片來源：ICphoto