-
内部控制手册
-2.5
职务授权及代理人制度
1
2.5
职务授权及代理人制度
1.1
概述
规定了
XX
股份有限公司集团总部及其下属公司
（下属公司
是指
XX
股份有
限公司投资（参股或控股）或托管或由上海
XX
有限公司托管的
公司）
有关公司授权和代理人申请、
审批确认和
授权代理的监督流程，
旨在规范公司授权管理，
明确公
司各职务
权限，降低由于职务权限混乱导致的经营效率风险。
1.2
适用范围
< br>适用于
XX
股份有限公司集团总部及其下属公司。
1.3
相关制度
职务授权及代理程序。
1.4
职责分工
法律事务部：
负责制定权限体系，
为公司法定代表人与职能
部门负
责人签署《委托授权书》
。
授权人：
在权限范围内履行相关职责，
当需要授权给其他人
时与被授权人签订《委托授权书》
被授权人：在被
授权范围和期限内代理授权人执行相关事
务。
1.5
流程图
2.5
职务授权及代理人制度
授权人
被授权人
法律事务部
开始
制定权限体系
编制法定代表人、部门负责人授权委托书
执行相关权限
是否需要授权
别人
签订授权委托书
在授权范围内执行对外事务
结束
是
否
R1-R4
R5/R 6
R7
检查授权执行情
况
R8
1.6
控制目标
< br>序号
《内控手册》
唯一具体控制目标编号控制目标目标类
别
1
2.5-CT1
有明确合理的权限体系经营效率目标
2
2.5-CT2
保证只有被授权人才能代理有关事务合法合<
/p>
规目标
3
2.5-CT3
保证被授权人只有在授权期限内代理对外事
务合法合规目标
ectification
and
strengt
heni
ng
the
ma
nagement
of
daily
educati
on, t he spirit of reform short of the complete sy
stem, pay
close
attention
to
sy
stem
implementati
on,
re
ally
make
the
party
organization a nd party member e
ducation a nd strict manageme nt,
solid.
Fi
nally,
the
w
ork
on
t
he
lea
d,
be
sure
to
promote
effici ency.
orking with t he Ce ntre two, must sti
ck around t he Ce nter, servi ng
the
overall situation, coordi nate, tru ly result-orie
nte d and prom ote
efficiency. Current
a nd futur e a peri od, to tig htly around coordi
nation
adv
ance
a
full
strategy
lay
out,
wi
nni
ng
full
built
society thi s a ce ntral and work ov
erall, put carrie d out learni ng
educati
on
as
prom
oted
w
ork
of
importa
nt
opport
unitie
s
and
powerful
power,
g
uide
Gener
al
members
cadre
s
insi
sted
development first pri
ority, active a dapt ed e conomic devel opm ent
new
normal,
consci
ously
pra
ctice
li
ne
five
big
dev
elopment
concept,
effective
grasp
supply
si
de
structural
reform,
t
o
guara
ntees
a
nd
impr
oved
live
lihood,
constr
ucti
on
more
high
e
col
ogical
vitality
happine
ss
of
city.
Last
year,
w
e
carry
out
activitie
s
as
a
e
spe
cial
education
important,
find
educati
on
a
nd
effective
platform
to
facilitate
the
com binati on of work. Reference this a
g ood pra ctice s, pr ovincial,
and
muni cipal de cide d in
the
carried
out
che
ck
five
prom
oting
the
County
Distri
ct
unit s
to insisted put
check five pr
omoting
dvance, do
one pla n
layout, and one orga nization impleme ntation, put
carrie d
out
learn
a
do
situati
on,
a
nd
check
five
pr
omoting
situation
a
s
party
w
ork
evaluati
on
of
important
Content,
as
a
n
important aspect of mutual
eval uation on party members, te sting as
a
n
important
ba
sis
for
lea
ding
bodies
a
nd
lea
ding
cadre
s
'
performance a nd gui de
the broa d masses of party member s and ca
dres to study education opens up to the
mai n economic and social
development.
At prese nt, the overall smooth e conomi c
operation in
our city, but downward
pressure is still high, fa ced a number of chal
lenge s and tests. Meanw hile, coi nci
des wit h the city, County a nd
township party committees
this year general ele ctio n year, how to
really choose loyal, clea n and serves
a s a good ca dre, ir on di sci
pline
of
General
Feng
Qing
Qi,
Qi,
Qi
S
hun,
swa
ppe
d
out
Powerful good sit
uation, is a real te st for all of us. General
work on
of party rule s
and Constituti on speaks
w
ell and truly be come a
qualifie d
party member, naturally w e ca n deal wit h adva
nce and r
etreat left turn treatment,
proper orga nizati onal arra ngements a nd
sele ction, proper treatment of
personal i nterests. To put carri ed out
sta ble the work combi ned
up, a nd serio usly do Ce nter work, and
daily and job combi ned up, a nd
guarantee s improve d liveli hood,
a nd
promote social harmony combined u p, a nd complete
d the ta
sk com bine3
ectification and strengtheni ng the
management of da ily educati
on,
the
spirit
of
reform
short
of
the
complete
system,
pay
cl
ose
attenti
on
to
sy
stem
implementati
on,
really
make
the
party
orga
nization and party member e ducation
and strict ma nagement, solid.
Fina
lly, the
t he Ce ntre two, m
ust stick ar ound the Ce nter, serving the overall
sit uation, coor dinate, truly result
-orie nted and pr omote efficie ncy.
Current and future a peri od, to tig
htly around coordi nation adva
nce
ntral
and
work
ov
erall,
put
carrie
d
out
le
arni
ng
education
as
promote d work of important
opportunities a nd powerful power, g
uide General mem bers ca
dres i nsiste d devel opme nt first priority,
active
a
dapted
economic
dev
elopment
new
normal,
consci
ously
practi ce li ne five
big dev elopment concept, effective grasp supply
side
structural
reform,
to
guara
ntees
a
nd
impr
oved
livel
ihood,
construction more
high e col ogical vitality happine ss of
cit y. La
st
year, we carry out
cial educat ion
important, find educati on a nd effective platform
to
facilitate the combi nation of work.
Reference thi s a good pra ctice s,
pr
ovincial, and munici pal de cide d in
ducation i n the carried out
Di strict units to i nsiste d put
nd
check
five
pr
omoting
orga
nic
fusion,
and
common
a
dvance,
do one pla n layout, and one orga nization impleme
ntation,
put carried out
arn
a do
che
ck five
promoti ng
nt, as an
important aspe ct of mutual eval uation on party
members,
testi ng as an important ba
sis for lea ding bodie s and leadi ng ca
dres ' performa nce a nd guide the broa
d masse s of party members a
nd cadres
to study e ducation ope ns up to the main economic
a nd
socia
l
devel
opment.
At
present,
t
he
overall
sm
oot
h
economi
c
operation in our city, but dow nward
pressure is still high, face d a
number
of challe nges a nd tests. Meanw hile , coi nci
des wit h the
city,
County
and
townshi
p
party
committees
this
year
general
election year, how t o really choose
loyal, clea n and serves as a g
ood
cadre , iron discipli ne of Ge neral Feng Qing Qi,
Qi, Qi S hun,
swa ppe d out Powerful g
ood situati on, i s a real test for all of us.
General w ork
on
if the true series of party rul es
and Constitution speaks well a nd tr
uly be come a qualified party member,
naturally we can deal with a
dvance
and
retreat
left
turn
treatment,
proper
orga
nizational
arrangeme nts and
sel ection, pr oper treatment of personal intere
sts.
To
put
carrie
d
out
le
arn
a
do
learni
ng
education
with
do
refor m developme nt
stable t he work combi ned up, a nd seriously
do Ce nter work, a nd daily and job
combine d up, and guara ntees
impr oved
liveli hood, a nd promote social harmony com bine
d up,
and com pleted the task com bine
1.7
控制矩阵
风险
编号
风险描述
对应控
制目标
编号
关键控
制措施
编号
关键控制措施
不相
容职
务
控制活
动类型
对应制度
控制痕迹
会计报表认定
会计报表项
目
1
存在和
发生
/
真实性；
2
< br>完整性；
3
权利与义务；
4
估价或分摊；
5
表达和
披露
1
2
3
4
5
2.5-R1
授权没有规划
2.5-CT1
2.5-CA1
公司应当建立职务
授权及代理程序，
规范授权行为，
明确经
营管理权限
预防型
职务授权及代理程
序
职务授权
及代理程
序
2.5-CT1
2.5-CA2
公司法律事务部负责权限证书管理工作，负
< br>责起草、发布、推广权限证书示范文本；办理法定代表人、
公司各部门负责人的委
托授权书
预防型
职务授权
及代理程
序
权限体系
文本、委
托授权书
2.5-R2
授权没有和职务挂钩
2.5-CT1
2.5-CA3
权限证书应当规定每个具体职务的具体权
限，涉及到审批权限的应当明确规定业务类型和具体金额
预防型
职务授权及代理程
序
权限体系
文本
ectification
and
strengt
heni
ng
the
ma
nagement
of
daily
educati on, t he spirit of reform short
of the complete sy stem, pay
close
attention
to
sy
stem
implementati
on,
re
ally
make
the
party
organization a nd party member e
ducation a nd strict manageme nt,
solid.
Fi
nally,
the
w
ork
on
t
he
lea
d,
be
sure
to
promote
effici ency.
orking with t he Ce ntre two, must sti
ck around t he Ce nter, servi ng
the
overall situation, coordi nate, tru ly result
-orie nte d and prom
ote
efficiency.
Current
a
nd
futur
e
a
peri
od,
to
tig
htly
around
coordi nation adv ance
built society thi s a ce ntral and work
ov erall, put carrie d out learni
ng
educati on as prom oted w ork of importa nt opport
unitie s and
powerful
power,
g
uide
Gener
al
members
cadre
s
insi
sted
development first pri ority, active a
dapt ed e conomic devel opm ent
new
normal,
consci
ously
pra
ctice
li
ne
five
big
dev
elopment
concept,
effective
grasp
supply
si
de
structural
reform,
t
o
guara
ntees
a
nd
impr
oved
live
lihood,
constr
ucti
on
more
high
e
col
ogical
vitality
happine
ss
of
city.
Last
year,
w
e
carry
out
-three
activitie s
as a
-thre e
spe cial
education important,
find educati on a
nd effective platform to facilitate the com binati
on
of
work.
Reference
this
a
g
ood
pra
ctice
s,
pr
ovincial,
and
muni
cipal de cide d in
out
che
ck
five
prom
oting
the
County
Distri
ct
unit
s
to
insisted put
five pr omoting
n
layout,
and
one
orga
nization
impleme
ntation,
put
carrie
d
out
learn
a
do
situati
on,
a
nd
check
five
pr
omoting
situation
a
s
party
w
ork
evaluati
on
of
important
Content,
as
a
n
important aspect of mutual
eval uation on party members, te sting as
a
n
important
ba
sis
for
lea
ding
bodies
a
nd
lea
ding
cadre
s
'
performance a nd gui de
the broa d masses of party member s and ca
dres to study education opens up to the
mai n economic and social
development.
At prese nt, the overall smooth e conomi c
operation in
our city, but downward
pressure is still high, fa ced a number of chal
lenge s and tests. Meanw hile, coi nci
des wit h the city, County a nd
township party committees
this year general ele ctio n year, how to
really choose loyal, clea n and serves
a s a good ca dre, ir on di sci
pline
of
General
Feng
Qing
Qi,
Qi,
Qi
S
hun,
swa
ppe
d
out
Powerful good sit
uation, is a real te st for all of us. General
work on
of party rule s
and Constituti on speaks
w
ell and truly be come a
qualifie d
party member, naturally w e ca n deal wit h adva
nce and r
etreat left turn treatment,
proper orga nizati onal arra ngements a nd
sele ction, proper treatment of
personal i nterests. To put carri ed out
sta ble the work combi ned
up, a nd serio usly do Ce nter work , and
daily and job combi ned up, a nd
guarantee s improve d liveli hood,
a nd
promote social harmony combined u p, a nd complete
d the ta
sk com bine 5
风险编号
风险描述
对应控
制目标
编号
关键控
制措施
编号
关键控制措施
不相
容职
务
控制活
动类型
对应制度
控制痕迹
会计报表认定
会计报表项
目
1
存在和
发生
/
真实性；
2
< br>完整性；
3
权利与义务；
4
估价或分摊；
5
表达和
披露
1
2
3
4
5
2.5-R3
授权没有考虑不相容职责
2.5-CT1
2.5-CA4
授权人在进行临时授权时，应当考虑不相容
< br>职务分离，
不得授权给与与其他职务存在不相容关系的人员
预防型
职务授权及代理程序
授权委托
书
2.5-R4
授权没有考虑关联方
2.5-CT1
2.5-CA5
在编制一般授权指引以及临时授权时应当考虑关联方
预防型
职务授权
及代理程
序
授权体系
文件、授权委托书