擔(dān)保業(yè)務(wù)控制崗位設(shè)置

1、擔(dān)保業(yè)務(wù)控制崗位設(shè)置企業(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)行及控制等各崗位的職責(zé)權(quán)限分開(kāi)，具體情況如表121所示。表121擔(dān)保業(yè)務(wù)控制崗位職責(zé)一覽表?yè)?dān)保業(yè)務(wù)控制崗位職責(zé)一覽表?yè)?dān)保業(yè)務(wù)控制崗位主要職責(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)?！髮徟鸀橘Y產(chǎn)負(fù)責(zé)率超過(guò)70%的擔(dān)保對(duì)象提供的擔(dān)?！髮徟鷨喂P擔(dān)保額超過(guò)企業(yè)凈資產(chǎn)10%的擔(dān)?！髮徟鷮?duì)股東、實(shí)際

2、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◇審批超出總經(jīng)理審批權(quán)限的擔(dān)保業(yè)務(wù)◇制定企業(yè)擔(dān)保政策◇審批總經(jīng)理審批權(quán)限內(nèi)的擔(dān)保業(yè)務(wù)3.總經(jīng)理◇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◇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)◇對(duì)外支付擔(dān)保責(zé)任墊付款項(xiàng)◇從被擔(dān)保人出收回墊付款項(xiàng)◇審核從被擔(dān)保人處收回墊付款項(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

3、理?yè)?dān)保業(yè)務(wù)相關(guān)手續(xù)◇建立擔(dān)保事項(xiàng)臺(tái)帳，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)保人送催還墊款通知書(shū)◇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)帳◇對(duì)外支付擔(dān)保則墊付款項(xiàng)◇從被擔(dān)保人處收回墊付款項(xiàng)7.審計(jì)部◇審核被擔(dān)保人提供的財(cái)務(wù)報(bào)告相關(guān)資料◇協(xié)助進(jìn)行擔(dān)保業(yè)務(wù)的發(fā)現(xiàn)評(píng)估◇撰寫(xiě)擔(dān)保業(yè)務(wù)風(fēng)險(xiǎn)評(píng)估報(bào)告8.法律顧問(wèn)◇提供企業(yè)擔(dān)保業(yè)務(wù)法律建議和咨詢(xún)◇審查企業(yè)各類(lèi)擔(dān)保業(yè)務(wù)合同文本◇協(xié)助制定擔(dān)保訴訟應(yīng)對(duì)方案◇受