Guidelines for the Application of Internal Control in Enterprises No. 3 - Human Resources

企业内部控制应用指引第3号——人力资源

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 facilitating enterprises to strengthen human resources development, and giving full play to the important role of human resources in realizing the development strategies of enterprises, 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 为了促进企业加强人力资源建设，充分发挥人力资源对实现企业发展战略的重要作用，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, human resources shall refer to the various personnel recruited (or appointed) by an enterprise for organizing production and business activities, including directors, supervisors, senior management personnel and all other staff members.

   第二条 本指引所称人力资源，是指企业组织生产经营活动而录（任）用的各种人员，包括董事、监事、高级管理人员和全体员工。

 Article 3  An enterprise shall, at least, pay attention to the following risks in its human resources management:

(1) The risks of the shortage or excess of human resources, the irrational structure, and the deficient development mechanism, which may make it difficult for the enterprise to realize its development strategies;

(2) The risks that the human resources incentive and restraint system is unreasonable and that management of persons on key positions is poor, which may lead to loss of talents, low operating efficiency or divulgence of key technologies, trade secrets and State secrets; and

(3) The risks of an improper human resources exit mechanism, which may lead to lawsuits or damage the reputation of the enterprise.

   第三条 企业人力资源管理至少应当关注下列风险：

  （一）人力资源缺乏或过剩、结构不合理、开发机制不健全，可能导致企业发展战略难以实现。

  （二）人力资源激励约束制度不合理、关键岗位人员管理不完善，可能导致人才流失、经营效率低下或关键技术、商业秘密和国家机密泄露。

  （三）人力资源退出机制不当，可能导致法律诉讼或企业声誉受损。

 Article 4  An enterprise shall attach due importance to human resources development, and shall, according to its development strategies and in light of the present situation and future demand projection of human resources, determine human resources development objectives, formulate the overall human resources planning and capacity framework, optimize the overall layout of human resources, and specify the management requirements on the introduction, development, utilization, training, appraisal, incentives and exit of human resources, so as to achieve the rational allocation of human resources and enhance the core competitiveness of the enterprise in an all-round manner.

   第四条 企业应当重视人力资源建设，根据发展战略，结合人力资源现状和未来需求预测，建立人力资源发展目标，制定人力资源总体规划和能力框架体系，优化人力资源整体布局，明确人力资源的引进、开发、使用、培养、考核、激励、退出等管理要求，实现人力资源的合理配置，全面提升企业核心竞争力。

Chapter 2: Introduction and Development of Human Resources

第二章 人力资源的引进与开发

 Article 5  An enterprise shall, based on the overall human resources planning and in light of the actual needs of production and management, formulate annual plans on human resources needs, improve the human resources introduction system, standardize work processes, and introduce human resources in accordance with the plans, the system and the procedures.

   第五条 企业应当根据人力资源总体规划，结合生产经营实际需要，制定年度人力资源需求计划，完善人力资源引进制度，规范工作流程，按照计划、制度和程序组织人力资源引进工作。

 Article 6  An enterprise shall, based on the human resources capacity framework, specify the duties and authority, post-holding qualifications and job requirements of each position, emphasize both the moral integrity and professional competency of candidates while prioritizing the former in recruitment, and select and hire talents in an open, fair, and impartial manner by way of open recruitment, competitive employment, etc. The enterprise shall pay focused attention to the value orientation and the sense of responsibility of the recruitment candidates.

In selecting and promoting senior management personnel, and recruiting staff members at or below the intermediate level, the enterprise shall effectively create posts according to the actual needs and select the persons most suitable for the positions. It shall avoid setting up positions or creating titles to accommodate certain persons, so as to ensure that the personnel selected and recruited are competent for their positions.

The position abstention system shall apply to the personnel selection and recruitment of enterprises.

   第六条 企业应当根据人力资源能力框架要求，明确各岗位的职责权限、任职条件和工作要求，遵循德才兼备、以德为先和公开、公平、公正的原则，通过公开招聘、竞争上岗等多种方式选聘优秀人才，重点关注选聘对象的价值取向和责任意识。

  企业选拔高级管理人员和聘用中层及以下员工，应当切实做到因事设岗、以岗选人，避免因人设事或设岗，确保选聘人员能够胜任岗位职责要求。

  企业选聘人员应当实行岗位回避制度。

 Article 7  After an enterprise has chosen the personnel to be recruited, it shall sign labor contracts with the recruits in accordance with the law and establish labor and employment relations therewith.

The enterprise shall sign non-disclosure agreements with staff members working on positions that control or involve key technologies, intellectual property rights, trade secrets or State secrets in product technology, market, management, etc., to specify the confidentiality obligation.

   第七条 企业确定选聘人员后，应当依法签订劳动合同，建立劳动用工关系。

  企业对于在产品技术、市场、管理等方面掌握或涉及关键技术、知识产权、商业秘密或国家机密的工作岗位，应当与该岗位员工签订有关岗位保密协议，明确保密义务。

 Article 8  An enterprise shall establish the probation and pre-job training system for persons selected and recruited, conduct rigorous assessment of such persons during their probation period, and help the new recruits fully understand their job duties, master basic job skills and meet job requirements. The new recruits shall officially take up the jobs only after passing the probation. The enterprise shall promptly terminate the labor relationship with those who fail the probation.

   第八条 企业应当建立选聘人员试用期和岗前培训制度，对试用人员进行严格考察，促进选聘员工全面了解岗位职责，掌握岗位基本技能，适应工作要求。试用期满考核合格后，方可正式上岗；试用期满考核不合格者，应当及时解除劳动关系。

 Article 9  An enterprise shall attach due importance to human resources development, establish a long-term mechanism for staff training, create the culture of respect for knowledge, respect for talents and concern for the career development of staff members, enhance the building of the back-up team of talents, help all staff members to continuously update and upgrade their knowledge and skills, and constantly improve the service effectiveness of staff members.

   第九条 企业应当重视人力资源开发工作，建立员工培训长效机制，营造尊重知识、尊重人才和关心员工职业发展的文化氛围，加强后备人才队伍建设，促进全体员工的知识、技能持续更新，不断提升员工的服务效能。

Chapter 3: Utilization and Exit of Human Resources

第三章 人力资源的使用与退出

 Article 10  An enterprise shall establish and improve the human resources incentive and restraint mechanism, set scientific performance appraisal indicator systems, conduct rigorous appraisal and evaluation of members of the management at all levels and all staff members, and take the appraisal and evaluation results as an important basis for determining the remunerations of staff members, adjusting their position ranks or terminating their labor contracts, so as to ensure that the staff team is under the continuous optimization process.

   第十条 企业应当建立和完善人力资源的激励约束机制，设置科学的业绩考核指标体系，对各级管理人员和全体员工进行严格考核与评价，以此作为确定员工薪酬、职级调整和解除劳动合同等的重要依据，确保员工队伍处于持续优化状态。

 Article 11  An enterprise shall formulate a system linking remuneration to performance appraisal, so as to effectively make sure that the remuneration arrangements for a staff member is compatible to his/her contribution, and that the principle of giving priority to efficiency while taking fairness into consideration is reflected.

   第十一条 企业应当制定与业绩考核挂钩的薪酬制度，切实做到薪酬安排与员工贡献相协调，体现效率优先，兼顾公平。

 Article 12  An enterprise shall formulate the regular rotation system for members of the management at all levels and staff members working on key positions, and specify the range of rotation, the rotation period and rotation methods, so that there is an orderly and constant flow of staff members on relevant positions to raise the overall quality of all staff members.

   第十二条 企业应当制定各级管理人员和关键岗位员工定期轮岗制度，明确轮岗范围、轮岗周期、轮岗方式等，形成相关岗位员工的有序持续流动，全面提升员工素质。

 Article 13  An enterprise shall, in accordance with the relevant laws and regulations, and in light of its actual situations, establish and improve the employee exit (resignation, termination of labor contracts, retirement, etc.) mechanism, make clear the exit conditions and procedures, and ensure the effective application of the employee exit mechanism.

As regards staff members not competent for their jobs after appraisal, the enterprise shall promptly suspend their work and arrange re-training for them, or adjust their positions and arrange training for them on new positions. Where such staff members still fail to meet the requirements of job responsibilities, the enterprise shall terminate their labor contracts in accordance with the prescribed authority and procedures.

The enterprise shall, in accordance with the law, agree with the outgoing staff members on the non-compete period and the time periods for keeping confidential key technologies, trade secrets and State secrets, so as to ensure the security of intellectual property rights, trade secrets and State secrets.

The enterprise shall arrange job hand-over or conduct departure audit in accordance with the relevant laws and regulations before persons working on key positions leave the enterprise.

   第十三条 企业应当按照有关法律法规规定，结合企业实际，建立健全员工退出（辞职、解除劳动合同、退休等）机制，明确退出的条件和程序，确保员工退出机制得到有效实施。

  企业对考核不能胜任岗位要求的员工，应当及时暂停其工作，安排再培训，或调整工作岗位，安排转岗培训；仍不能满足岗位职责要求的，应当按照规定的权限和程序解除劳动合同。

  企业应当与退出员工依法约定保守关键技术、商业秘密、国家机密和竞业限制的期限，确保知识产权、商业秘密和国家机密的安全。

  企业关键岗位人员离职前，应当根据有关法律法规的规定进行工作交接或离任审计。

 Article 14  An enterprise shall evaluate the execution of the annual human resources plan on a regular basis, sum up experience in human resources management, make analysis of major flaws and shortcomings, and improve human resources policies, so as to make sure that the enterprise as a whole team is full of vigor and vitality.

   第十四条 企业应当定期对年度人力资源计划执行情况进行评估，总结人力资源管理经验，分析存在的主要缺陷和不足，完善人力资源政策，促进企业整体团队充满生机和活力。