擔(dān)保業(yè)務(wù)管控職責(zé)

1、擔(dān)保業(yè)務(wù)管控職責(zé)擔(dān)保業(yè)務(wù)管控職責(zé)企業(yè)在實(shí)施擔(dān)保業(yè)務(wù)內(nèi)部控制的過(guò)程中，應(yīng)建立明確的崗位責(zé)任制，確保擔(dān)保業(yè)務(wù)申請(qǐng)受理、評(píng)估、審批、執(zhí)行及監(jiān)控等各崗位的職責(zé)權(quán)限分開(kāi)，具體情況如表121所示。表121121擔(dān)保業(yè)務(wù)管控職責(zé)一覽表?yè)?dān)保業(yè)務(wù)管控職責(zé)一覽表崗位類(lèi)別主要職責(zé)不相容職責(zé)1.股東大會(huì)◆審批總額超過(guò)企業(yè)最近一期經(jīng)審計(jì)凈資產(chǎn)50%的任何擔(dān)?！魧徟鸀橘Y產(chǎn)負(fù)債率超過(guò)70010的擔(dān)保對(duì)象提供的擔(dān)?！魧徟鷨喂P擔(dān)保額超過(guò)企業(yè)凈資產(chǎn)10%的擔(dān)?！魧徟鷮?duì)股東

2、、實(shí)際控制人及關(guān)聯(lián)方提供的擔(dān)?！筠k理?yè)?dān)保業(yè)務(wù)手續(xù)◇評(píng)估擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)2.企業(yè)董事會(huì)◆審批企業(yè)擔(dān)保政策◆審批超出總裁審批權(quán)限的擔(dān)保業(yè)務(wù)◇制定企業(yè)擔(dān)保政策◇審批總裁審批權(quán)限內(nèi)的擔(dān)保業(yè)務(wù)3.總裁◆審核企業(yè)擔(dān)保政策◆審批權(quán)限范圍內(nèi)的擔(dān)保業(yè)務(wù)◆審批權(quán)限范圍內(nèi)的擔(dān)保合同◆審核擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估報(bào)告◆審批債權(quán)人的履行擔(dān)保責(zé)任通知書(shū)◇制定企業(yè)擔(dān)保政策◇審批超出本職審批權(quán)限的擔(dān)保業(yè)務(wù)4.財(cái)務(wù)總監(jiān)◆初審企業(yè)擔(dān)保政策◆審核擔(dān)保業(yè)務(wù)申請(qǐng)◆審核企業(yè)擔(dān)保合同協(xié)議◆審核

3、擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估報(bào)告◆審核擔(dān)保項(xiàng)目進(jìn)程及財(cái)務(wù)狀況◆審核債權(quán)人發(fā)出的履行擔(dān)保責(zé)任通知書(shū)◆審核擔(dān)保責(zé)任墊付款項(xiàng)◆審核從被擔(dān)保人處收回的墊付款項(xiàng)◇審批擔(dān)保業(yè)務(wù)申請(qǐng)◇撰寫(xiě)擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估報(bào)告◇跟蹤被擔(dān)保項(xiàng)目進(jìn)程及財(cái)務(wù)狀況◇對(duì)外支付擔(dān)保責(zé)任墊付款項(xiàng)◇從被擔(dān)保人處收回的墊，付款項(xiàng)5.財(cái)務(wù)部負(fù)責(zé)人◆草擬企業(yè)擔(dān)保政策◆初審擔(dān)保業(yè)務(wù)申請(qǐng)◆審核擔(dān)保事項(xiàng)臺(tái)賬◆組織對(duì)擔(dān)保業(yè)務(wù)進(jìn)行風(fēng)險(xiǎn)評(píng)估◆監(jiān)測(cè)擔(dān)保項(xiàng)目的財(cái)務(wù)狀況◆初審債權(quán)人發(fā)出的履行擔(dān)保責(zé)任通知書(shū)◆對(duì)外支付擔(dān)保

4、責(zé)任墊付款項(xiàng)◆從被擔(dān)保人處收回墊付款項(xiàng)◇審核企業(yè)擔(dān)保政策◇受理?yè)?dān)保業(yè)務(wù)申請(qǐng)◇審核擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估報(bào)告◇建立擔(dān)保事項(xiàng)臺(tái)賬◇審核擔(dān)保責(zé)任墊付款項(xiàng)◇審核從被擔(dān)保人處收回的墊付款項(xiàng)6.擔(dān)保經(jīng)辦人員◆受理?yè)?dān)保業(yè)務(wù)申請(qǐng)◆簽訂擔(dān)保合同◆辦理?yè)?dān)保業(yè)務(wù)相關(guān)手續(xù)◇審核擔(dān)保業(yè)務(wù)◇審核擔(dān)保合同◇審核擔(dān)保事項(xiàng)臺(tái)賬◆建立擔(dān)保事項(xiàng)臺(tái)賬，做好擔(dān)保業(yè)務(wù)相應(yīng)記錄◆跟蹤擔(dān)保項(xiàng)目進(jìn)程◆受理債權(quán)人發(fā)出的履行擔(dān)保責(zé)任通知書(shū)◆向被擔(dān)保人發(fā)送催還墊款通知書(shū)◇對(duì)外支付擔(dān)保責(zé)任墊付款項(xiàng)◇