Guidelines for the Application of Internal Control in Enterprises No. 4 - Social Responsibilities

企业内部控制应用指引第4号——社会责任

 

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 pushing enterprises to perform their social responsibilities and realizing the coordinated development of enterprises and the society, these Guidelines are formulated pursuant to the relevant laws and regulations of the State, as well as the Basic Norms for the Internal Control of Enterprises.

   第一条 为了促进企业履行社会责任，实现企业与社会的协调发展，根据国家有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, social responsibilities shall refer to the social duties and obligations that an enterprise shall perform in its operation and development process, mainly including work safety, quality of products (including services, sic passim), environmental protection, resource conservation, promotion of employment, protection of employee rights and interests, etc.

   第二条 本指引所称社会责任，是指企业在经营发展过程中应当履行的社会职责和义务，主要包括安全生产、产品质量（含服务，下同）、环境保护、资源节约、促进就业、员工权益保护等。

 Article 3  An enterprise shall, at least, pay attention to the following risks in the performance of social responsibilities:

(1) The risks that work safety measures are not in place and work safety responsibilities are not assigned to specific parties, which may cause safety accidents in the enterprise;

(2) The risks of inferior product quality infringing upon the interests of consumers, which may cause the enterprise to pay huge damages, tarnish its image or even lead to bankruptcy;

(3) The risks that inadequate investment in environmental protection and heavy consumption of resources lead to environmental pollution or resource depletion, which may cause the enterprise to pay huge damages or lack the development potential, and may even result in business suspension; and

(4) The risks of inadequate efforts in promoting employment and protecting employee rights and interests, which may hurt the morale of staff members, and affect the development of the enterprise and social stability.

   第三条 企业至少应当关注在履行社会责任方面的下列风险：

  （一）安全生产措施不到位，责任不落实，可能导致企业发生安全事故。

  （二）产品质量低劣，侵害消费者利益，可能导致企业巨额赔偿、形象受损，甚至破产。

  （三）环境保护投入不足，资源耗费大，造成环境污染或资源枯竭，可能导致企业巨额赔偿、缺乏发展后劲，甚至停业。

  （四）促进就业和员工权益保护不够，可能导致员工积极性受挫，影响企业发展和社会稳定。

 Article 4  An enterprise shall attach due importance to fulfilling its social responsibilities, make effective efforts to achieve the coordination between economic benefits and social benefits, short-term interests and long-term interests, as well as its own development and social development, and achieve healthy and harmonious development between the enterprise and its employees, the enterprise and the society, and the enterprise and the environment.

   第四条 企业应当重视履行社会责任，切实做到经济效益与社会效益、短期利益与长远利益、自身发展与社会发展相互协调，实现企业与员工、企业与社会、企业与环境的健康和谐发展。

Chapter 2: Work Safety

第二章 安全生产

 Article 5  An enterprise shall, in accordance with the relevant provisions of the State on work safety, and in light of its actual situations, establish stringent work safety management systems, operation standards and emergency plans, reinforce the work safety accountability system, and effectively ensure work safety.

The enterprise shall establish a work safety management department and a safety supervision department to be responsible for the routine supervision and administration of its work safety.

   第五条 企业应当根据国家有关安全生产的规定，结合本企业实际情况，建立严格的安全生产管理体系、操作规范和应急预案，强化安全生产责任追究制度，切实做到安全生产。

  企业应当设立安全管理部门和安全监督机构，负责企业安全生产的日常监督管理工作。

 Article 6  An enterprise shall attach due importance to investment in work safety, provide necessary safeguards in manpower, materials, capital and technology, and improve the inspection and supervision mechanism, so as to ensure that all safety measures are effectively taken. The enterprise is not allowed to lower the standards and requirements on safeguards.

   第六条 企业应当重视安全生产投入，在人力、物力、资金、技术等方面提供必要的保障，健全检查监督机制，确保各项安全措施落实到位，不得随意降低保障标准和要求。

 Article 7  An enterprise shall uphold the principle of "prevention first", adopt various means to enhance the safety awareness of its staff members, attach due importance to job training, and apply the qualification accreditation system to special positions.

The enterprise shall strengthen the regular maintenance and management of its production equipment so as to eliminate potential safety hazards in a timely manner.

   第七条 企业应当贯彻预防为主的原则，采用多种形式增强员工安全意识，重视岗位培训，对于特殊岗位实行资格认证制度。

  企业应当加强生产设备的经常性维护管理，及时排除安全隐患。

 Article 8  Once a work safety accident occurs, an enterprise shall properly deal with the situations according to the work safety management system, remove the causes of the accident, reduce losses, and hold relevant persons accountable.

The enterprise shall activate the emergency response plan for major work safety accidents, and promptly report such accidents pursuant to the provisions of the State. The enterprise shall be strictly prohibited from delaying the reporting, making false reports and concealing such accidents.

   第八条 企业如果发生生产安全事故，应当按照安全生产管理制度妥善处理，排除故障，减轻损失，追究责任。

  重大生产安全事故应当启动应急预案，同时按照国家有关规定及时报告，严禁迟报、谎报和瞒报。

Chapter 3: Product Quality

第三章 产品质量

 Article 9  An enterprise shall engage in production and operation activities in accordance with the national and industry requirements on product quality, effectively improve product quality and service levels, and strive to provide the public with quality, safe and healthy products and services to satisfy the demands of consumers as much as possible. The enterprise shall be accountable to the society and the public, accept social supervision, and assume social responsibilities.

   第九条 企业应当根据国家和行业相关产品质量的要求，从事生产经营活动，切实提高产品质量和服务水平，努力为社会提供优质安全健康的产品和服务，最大限度地满足消费者的需求，对社会和公众负责，接受社会监督，承担社会责任。

 Article 10  An enterprise shall standardize its production process, establish a rigorous product quality control and inspection system, and exercise strict control over product quality, so as to prevent products that lack quality assurance and may endanger people's lives and health from entering the market.

   第十条 企业应当规范生产流程，建立严格的产品质量控制和检验制度，严把质量关，禁止缺乏质量保障、危害人民生命健康的产品流向社会。

 Article 11  An enterprise shall enhance product after-sale services. Once serious quality defects or safety hazards are found in the products sold, the enterprise shall promptly recall the products or take other effective measures to minimize or eliminate the social harm caused by the defective or potentially hazardous products.

The enterprise shall properly handle consumer complaints and suggestions, and effectively protect the rights and interests of consumers.

   第十一条 企业应当加强产品的售后服务。售后发现存在严重质量缺陷、隐患的产品，应当及时召回或采取其他有效措施，最大限度地降低或消除缺陷、隐患产品的社会危害。

  企业应当妥善处理消费者提出的投诉和建议，切实保护消费者权益。

Chapter 4: Environmental Protection and Resource Conservation

第四章 环境保护与资源节约

 Article 12  An enterprise shall, in accordance with the relevant provisions of the State on environmental protection and resource conservation, and in light of its actual situations, establish the environmental protection and resource conservation system, diligently perform the energy conservation and emission reduction responsibility, actively develop and use energy-saving products, develop the circular economy, reduce the emission of pollutants, and improve the comprehensive utilization efficiency of resources.

The enterprise shall, by way of publicity, education and other effective means, continuously raise the awareness of environmental protection and resource conservation of all staff members.

   第十二条 企业应当按照国家有关环境保护与资源节约的规定，结合本企业实际情况，建立环境保护与资源节约制度，认真落实节能减排责任，积极开发和使用节能产品，发展循环经济，降低污染物排放，提高资源综合利用效率。

  企业应当通过宣传教育等有效形式，不断提高员工的环境保护和资源节约意识。

 Article 13  An enterprise shall attach due importance to ecological protection, increase manpower, material and financial input in environmental protection, lend more technical support therefor, constantly improve the work process, and reduce energy consumption and the volume of pollutants discharged to achieve cleaner production.

The enterprise shall enhance the integrated management and control of waste gas, waste water and waste residue, and establish the system for recovery and recycling of waste materials.

   第十三条 企业应当重视生态保护，加大对环保工作的人力、物力、财力的投入和技术支持，不断改进工艺流程，降低能耗和污染物排放水平，实现清洁生产。

  企业应当加强对废气、废水、废渣的综合治理，建立废料回收和循环利用制度。

 Article 14  An enterprise shall attach due importance to resource conservation and resource protection, focus on the development and utilization of renewable resources, and prevent predatory or destructive exploitation of non-renewable resources.

The enterprise shall closely follow relevant State policies on industry structure, especially the development requirements of industry restructuring, accelerate high-tech development and the transformation of traditional industries, and effectively change the development model to achieve low investment, low consumption, low emission but high efficiency.

   第十四条 企业应当重视资源节约和资源保护，着力开发利用可再生资源，防止对不可再生资源进行掠夺性或毁灭性开发。

  企业应当重视国家产业结构相关政策，特别关注产业结构调整的发展要求，加快高新技术开发和传统产业改造，切实转变发展方式，实现低投入、低消耗、低排放和高效率。

 Article 15  An enterprise shall establish a system to monitor environmental protection and resource conservation situations, carry out regular supervision and inspection, and take timely measures to correct the issues uncovered. Where the discharge of pollutants exceeds relevant State thresholds, the enterprise shall treat and control the excessive discharge or bear the corresponding legal liabilities.

The enterprise shall activate the emergency response mechanism in the event of emergencies or major environmental pollution incidents, promptly report and handle the situations, and hold persons subject to liabilities accountable in accordance with the law.

   第十五条 企业应当建立环境保护和资源节约的监控制度，定期开展监督检查，发现问题，及时采取措施予以纠正。污染物排放超过国家有关规定的，企业应当承担治理或相关法律责任。

  发生紧急、重大环境污染事件时，应当启动应急机制，及时报告和处理，并依法追究相关责任人的责任。

Chapter 5: Promotion of Employment and Protection of Employee Rights and Interests

第五章 促进就业与员工权益保护

 Article 16  An enterprise shall protect the legitimate rights and interests of its staff members in accordance with the law, enforce human resource policies, protect staff members in enjoying their lawful right to work and fulfilling their labor obligations, maintain the relative stability of job positions, actively promote full employment, and effectively perform its social responsibilities.

The enterprise shall avoid mass dismissal of staff members under normal business conditions, as this will increase social burden.

   第十六条 企业应当依法保护员工的合法权益，贯彻人力资源政策，保护员工依法享有劳动权利和履行劳动义务，保持工作岗位相对稳定，积极促进充分就业，切实履行社会责任。

  企业应当避免在正常经营情况下批量辞退员工，增加社会负担。

 Article 17  An enterprise shall sign labor contracts with its staff members, and perform the contracts. It shall establish a scientific employee remuneration system and incentive mechanism by following the principle of "making distribution according to one's contribution" and "equal pay for equal work", and shall not deduct or delay the payment of salaries without justifiable ground.

The enterprise shall establish a mechanism for regular and reasonable increment in the remunerations of senior management personnel and ordinary staff members, effectively keep a reasonable remuneration level and maintain social fairness.

   第十七条 企业应当与员工签订并履行劳动合同，遵循按劳分配、同工同酬的原则，建立科学的员工薪酬制度和激励机制，不得克扣或无故拖欠员工薪酬。

  企业应当建立高级管理人员与员工薪酬的正常增长机制，切实保持合理水平，维护社会公平。

 Article 18  An enterprise shall participate in employee social security in a timely manner, and make full payment of social insurance premiums, so that its staff members enjoy social insurance benefits in accordance with the law.

The enterprise shall, as required, properly conduct health management to prevent, control and eliminate occupational hazards. It shall carry out scheduled non-occupational health surveillance for all staff members, and occupational health surveillance for those engaging in operations with occupational hazards.

The enterprise shall abide by the statutory working hours, rest days and leave system to ensure the entitlement of its staff members to rest days and leaves.

   第十八条 企业应当及时办理员工社会保险，足额缴纳社会保险费，保障员工依法享受社会保险待遇。

  企业应当按照有关规定做好健康管理工作，预防、控制和消除职业危害；按期对员工进行非职业性健康监护，对从事有职业危害作业的员工进行职业性健康监护。

  企业应当遵守法定的劳动时间和休息休假制度，确保员工的休息休假权利。

 Article 19  An enterprise shall strengthen the building of its general meeting of employee representatives and trade union to safeguard the legitimate rights and interests of all staff members. In addition, it shall actively carry out professional education and training for staff members, and create equal opportunities for development.

The enterprise shall respect the character of individual employees, maintain their dignity, eradicate discrimination in terms of gender, race, religion or age, and protect the physical and mental health of all staff members.

   第十九条 企业应当加强职工代表大会和工会组织建设，维护员工合法权益，积极开展员工职业教育培训，创造平等发展机会。

  企业应当尊重员工人格，维护员工尊严，杜绝性别、民族、宗教、年龄等各种歧视，保障员工身心健康。

 Article 20  An enterprise shall, according to the social needs of integrating production, academics, research and application, actively create internship bases, and provide strong support for various social partners in nurturing and training practice-oriented talents urgently needed.

   第二十条 企业应当按照产学研用相结合的社会需求，积极创建实习基地，大力支持社会有关方面培养、锻炼社会需要的应用型人才。

 Article 21  An enterprise shall actively fulfill its responsibilities and obligations in terms of social welfare undertakings, care for and help the disadvantaged in the society, and support charity work.

   第二十一条 企业应当积极履行社会公益方面的责任和义务，关心帮助社会弱势群体，支持慈善事业。