Guidelines for the Application of Internal Control in Enterprises No. 2 - Development Strategies

企业内部控制应用指引第2号——发展战略

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  With a view to encouraging enterprises to strengthen their core competitiveness and their sustainable development ability, these Guidelines are formulated in accordance with the relevant laws and regulations, as well as the Basic Norms for the Internal Control of Enterprises.

   第一条 为了促进企业增强核心竞争力和可持续发展能力，根据有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, development strategy shall refer to the long-term development objectives and strategic planning formulated and executed by an enterprise on the basis of comprehensive analysis and scientific forecast of the actual situations and future trends.

   第二条 本指引所称发展战略，是指企业在对现实状况和未来趋势进行综合分析和科学预测的基础上，制定并实施的长远发展目标与战略规划。

 Article 3  An enterprise shall, at least, pay attention to the following risks in the formulation and execution of its development strategies:

(1) The risks of the lack of a clear development strategy or the ineffective execution of the development strategy, which may lead to blind development of the enterprise, make it difficult to form competitive advantages, and result in the loss of development opportunities and motivation;

(2) The risks that the development strategy is too aggressive, is divorced from the actual capabilities of the enterprise or is deviated from its core business, which may cause excessive expansion, and even business failure of the enterprise; and

(3) The risks that the development strategy undergoes frequent changes due to subjective reasons, which may lead to waste of resources, and even endanger the survival and sustainable development of the enterprise.

   第三条 企业制定与实施发展战略至少应当关注下列风险：

  （一）缺乏明确的发展战略或发展战略实施不到位，可能导致企业盲目发展，难以形成竞争优势，丧失发展机遇和动力。

  （二）发展战略过于激进，脱离企业实际能力或偏离主业，可能导致企业过度扩张，甚至经营失败。

  （三）发展战略因主观原因频繁变动，可能导致资源浪费，甚至危及企业的生存和持续发展。

Chapter 2: Formulation of Development Strategies

  第二章 发展战略的制定

 Article 4  An enterprise shall determine development objectives on the basis of sufficient investigation and research, scientific analysis and prediction, and extensive solicitation of opinions.

In making development objectives, the enterprise shall take into comprehensive consideration the macro-economic policies, changes in the demand of both domestic and international market, technological development trends, industry and competitor conditions, the availability of resources, its own strengths and weaknesses and other factors.

   第四条 企业应当在充分调查研究、科学分析预测和广泛征求意见的基础上制定发展目标。

  企业在制定发展目标过程中，应当综合考虑宏观经济政策、国内外市场需求变化、技术发展趋势、行业及竞争对手状况、可利用资源水平和自身优势与劣势等影响因素。

 Article 5  An enterprise shall formulate the strategic planning according to development objectives. The strategic planning shall make clear the development stages and the level of development during different stages, and determine the specific objectives, tasks and execution approaches of each stage of development.

   第五条 企业应当根据发展目标制定战略规划。战略规划应当明确发展的阶段性和发展程度，确定每个发展阶段的具体目标、工作任务和实施路径。

 Article 6  An enterprise shall set up a strategy committee under its board of directors, or designate relevant departments to be responsible for the management of development strategies, and to perform relevant duties.

The enterprise shall specify the responsibilities and rules of procedure of the strategy committee, and make provisions on the procedures to convene meetings of the strategy committee, the voting methods, the deliberation of proposals, the confidentiality requirements and the meeting minutes, so as to ensure standardized and transparent deliberation proceedings, as well as scientific and democratic decision-making process.

The strategy committee shall organize relevant departments to conduct feasibility study and scientific demonstration of the development objectives and strategic planning to form the development strategy proposal. Where necessary, the strategy committee may engage intermediaries and external experts to provide professional advice for its performance of duties.

Members of the strategy committee shall have a strong overall competency and working experience. Their post-holding qualifications, and selection and appointment procedures shall comply with relevant laws and regulations, as well as the articles of association of the enterprise.

   第六条 企业应当在董事会下设立战略委员会，或指定相关机构负责发展战略管理工作，履行相应职责。

  企业应当明确战略委员会的职责和议事规则，对战略委员会会议的召开程序、表决方式、提案审议、保密要求和会议记录等作出规定，确保议事过程规范透明、决策程序科学民主。

  战略委员会应当组织有关部门对发展目标和战略规划进行可行性研究和科学论证，形成发展战略建议方案；必要时，可借助中介机构和外部专家的力量为其履行职责提供专业咨询意见。

  战略委员会成员应当具有较强的综合素质和实践经验，其任职资格和选任程序应当符合有关法律法规和企业章程的规定。

 Article 7  The board of directors of an enterprise shall carefully deliberate on the development strategy proposal submitted by the strategy committee, focusing on whether such proposal adopts a broad and long-term view and is feasible. Once any major issue is found in the proposal, the board of directors shall order the strategy committee to make adjustments to the proposal.

The development strategy proposal of the enterprise shall be implemented after adoption upon deliberation by the board of directors, and then after approval at the shareholders' meeting (or general meeting of shareholders).

   第七条 董事会应当严格审议战略委员会提交的发展战略方案，重点关注其全局性、长期性和可行性。董事会在审议方案中如果发现重大问题，应当责成战略委员会对方案作出调整。

  企业的发展战略方案经董事会审议通过后，报经股东（大）会批准实施。

Chapter 3: Execution of Development Strategies

  第三章 发展战略的实施

 Article 8  An enterprise shall, based on its development strategies, formulate annual work plans, prepare an overall budget, and break down and assign specific annual targets to relevant parties. At the same time, the enterprise shall improve the development strategy management system to ensure the effective execution of the development strategies.

   第八条 企业应当根据发展战略，制定年度工作计划，编制全面预算，将年度目标分解、落实；同时完善发展战略管理制度，确保发展战略有效实施。

 Article 9  An enterprise shall attach due importance to the publicity of its development strategies, and shall, by way of internal meetings at all levels, education and training, and other effective means, communicate the development strategies and their break-down and execution to all internal management levels and staff members.

   第九条 企业应当重视发展战略的宣传工作，通过内部各层级会议和教育培训等有效方式，将发展战略及其分解落实情况传递到内部各管理层级和全体员工。

 Article 10  The strategy committee of an enterprise shall strengthen the monitoring of the execution of the development strategies, collect and analyze relevant information on a regular basis, and report apparent deviations from the development strategies in a timely manner.

   第十条 战略委员会应当加强对发展战略实施情况的监控，定期收集和分析相关信息，对于明显偏离发展战略的情况，应当及时报告。

 Article 11  Where the development strategies of an enterprise genuinely need to be adjusted due to major changes of the economic climate, industrial policies, technological progress, industry conditions, and force majeure events, the enterprise shall make adjustments in accordance with the prescribed authority and procedures.

   第十一条 由于经济形势、产业政策、技术进步、行业状况以及不可抗力等因素发生重大变化，确需对发展战略作出调整的，应当按照规定权限和程序调整发展战略。