【中英文对照版】首发企业现场检查规定(2024修订).docx

中国证券监督管理委员会公告现公布首发企业现场检查规定，自公布之日起施行。附件：1.首发企业现场检查规定2.首发企业现场检查规定修订说明中国证监会首发企业现场检查规定(2024修订)ProvisionsontheOn-siteInspectionsofIPOEnterprises(2024Revision)制定机关：中国证券监督管理委员会发文字号：中国证券监督管理委员会公告20241号公布日期：2024.03.15施行日期：2024.03.15效力位阶：部门规范性文件法规类别：证券监督管理机构与市场监管IssuingAuthority：ChinaSecuritiesRegulatoryCommissionDocumentNumber：AnnouncementNo.12024oftheChinaSecuritiesRegulatoryCommissionDaIeIssued：03-15-2024EffectiveDale：03-15-20241.evelofAuthority:DepartmentalRegulatoryDocumentsAreaof1.aw:SecuritiesRegulatorInstitutionsandMarketSupervisionandManagementAnnouncementoftheChinaSecuritiesRegulatoryCommission(No.12024)(2024)1号)TheProvisionsontheOn-siteInspectionsofIPOEnterprisesareherebyissuedandshallcomeintoforceonthedateofissuance.Annexes:1.ProvisionsontheOn-siteInspectionsofIPOEnterprises2.ExplanationsonRevisingtheProvisionsontheOn-siteInspectionsofIPOEnterprisesChinaSecuritiesRegulatoryCommissionMarch15,20242024年3月15日首发企业现场检查规定第一章总则第一条为规范首发企业现场检查行为，强化首发企业信息披露监管，督促保荐人、证券服务机构归位尽责，保护投资者合法权益，维护证券市场秩序，根据中华人民共和国证券法中华人民共和国公司法首次公开发行股票注册管理办法存托凭证发行与交易管理办法（试行）等，制定本规定。第二条本规定所称现场检查，是指针对申请首次公开发行股票或存托凭证并在境内证券交易所（以下简称交易所）上市的企业（以下简称检查对象），由中国证券监督管理委员会（以下简称证监会）、证监会派出机构或交易所作为检查机构，在检查对象的生产、经营、管理场所以及其他相关场所，采取一定方式对其信息披露质量及保荐人、证券服务机构执业质量进行监督ProvisionsontheOn-siteInspectionsofIPOEnterprisesChapterIGeneralProvisionsArticle1TheseProvisionsaredevelopedinaccordancewiththeSecurities1.awofthePeople'sRepublicofChina,theCompany1.awofthePeople'sRepublicofChina,theMeasuresfortheAdministrationoftheRegistrationofInitialPublicOfferingsofStocks,theMeasuresfortheAdministrationofOfferingandTradingofDepositaryReceipts(forTrialImplementation),amongothers,forthepurposesofregulatingon-siteinspectionsofIPOenterprises,strengtheningtheregulationofIPOenterprises'informationdisclosure,supervisingthedutifulfulfillmentofdutiesbysponsors,andsecuritiesserviceinstitutions,protectingthelawfulrightsandinterestsofinvestors,andmaintainingtheorderofthesecuritiesmarket.Article2ForthepurposeoftheseProvisions,Onsiteinspectionsmeanssupervisoryinspectionsoftheinformationdisclosurequalityofenterprisesthatapplyfortheinitialpublicofferingsofstocksordepositoryreceiptsandlistingondomesticstockexchanges(hereinafterreferredtoas“exchanges")(hereinafterreferredtoasuinspectees11)andthepracticingqualityofsponsorsandsecuritiesserviceinstitutionsconductedbytheChinaSecuritiesRegulatoryCommission(hereinafterreferredtoastheuCSRCn)oritslocalofficesorexchangeswhichactasinspectioninstitutionsbycertainmeansatinspectees'production,operationandmanagementpremisesandotherrelatedplaces.检查的行为。Article3On-siteinspectionisanimportantsupplementtowrittenexaminationandanimportantmeansofjudgingwhetheranissuermeetstheofferingandlistingconditions,informationdisclosurerequirementsandthepracticingqualityofintermediaries,amongothers.Inspecteesandsponsorsandsecuritiesserviceinstitutionsshalleffectivelyassumecorrespondingresponsibilities,fullydisclosetheinformationnecessaryforinvestorstomakeindependentinvestmentvaluejudgments,andensurethattheinformationdisclosedisauthentic,accurate,andcomplete.第三条现场检查是书面审核的重要补充，是判断发行人是否符合发行上市条件、信息披露要求及中介机构执业质量等的重要手段。检查对象及保荐人、证券服务机构应当切实承担相应责任，充分披露投资者自主进行投资价值判断所必需的信息，确保信息披露真实准确完整。Article4Inspecteesandsponsorsandsecuritiesserviceinstitutionsshallsupporton-siteinspections,andensurethattherelevantdocumentsandmaterialsprovidedandthecontentsofstatementsmadebythemwhenacceptinginquiriesareauthentic,accurateandcomplete,andshallnotrefuseorobstructon-siteinspections.第四条检查对象和保荐人、证券服务机构应当配合现场检查工作，保证提供的有关文件资料和接受问询时陈述的内容真实、准确、完整，不得拒绝、阻碍。Article5On-siteinspectionstaffmembersshallbedevotedtotheirdutiesandbehonestandfair,andensurethaton-siteinspectionsareconductedinanindependent,objective,fairandefficientmanner,andshallneitherintervenewiththenormalproductionandoperationactivitiesofInspecteesnortakeadvantageoftheirpositionstoseekillicitbenefits.第五条现场检查工作人员应当忠于职守，廉洁公正，确保现场检查独立、客观、高效，不得干预检查对象正常的生产经营活动，不得利用职务便利牟取不正当利益。TheworkofinspectorsshallbesubjecttothesupervisionbyInspecteesandsponsorsandsecuritiesserviceinstitutions.检查人员的工作接受检查对象及保荐人、证券服务机构的监督。Article6Beforeinspectionresultsaredisclosedtothepublic,thepersonnelparticipatinginon-site第六条检查结果公开前，参与现场检查及处理的人员对检查情况负有保密义务。inspectionsandhandlingshallhavetheobligationtokeeptheinspectioninformationconfidential.第七条证监会注册部门负责现场检查的整体统筹协调及指导，包括确定检查机构、移送检查资料、组织检查沟通、协调监管合作、跟进检查进展、处理检查问题、强化结果运用、统一处理标准、共享检查信息以及组织检查培训等。Article7TheregistrationdepartmentoftheCSRCshallberesponsiblefortheoverallcoordinationandguidanceofon-siteinspections,includingdetermininginspectioninstitutions,transferringinspectionmaterials,organizinginspectioncommunication,coordinatingregulatorycooperation,followinginspectionprogress,handlinginspectionproblems,strengtheningtheapplicationofresults,unifyinghandlingstandards,sharinginspectioninformationandorganizinginspectiontrainings,amongothers.第八条证监会适时通报现场检查开展及处理情况。第二章确定检查对象Article8TheCSRCshallnotifytheinformationontheimplementationofon-siteinspectionsandthehandlingofproblemsfoundduringinspections.ChapterIlDeterminationofInspectees第九条检查对象的确定方式包括随机抽取与问题导向两种。Article 9 Inspecteesshallbedeterminedbytwoways,namely,randomselectionandproblemorientation.检查对象确定后，组织实施现场检查及发行人根据检查情况补充、修改申请材料的时间不计入审核或注册时限。Afterinspecteesaredetermined,thetimefororganizingandimplementingon-siteinspectionsandthetimeforissuerstosupplementandmodifyapplicationmaterialsbasedontheinspectionresultsshallnotbeincludedinthetimelimitforexaminationorregistration.第十条参加随机抽取的企业由证监会注册部门汇总的所有未经上市委会议审议且未参与过随机抽取的首发企业构成。Article 10 RandomlyselectedenterprisesshallconsistofallIPOenterpriseswhichhavenotbeendeliberatedatmeetingsoflistingcommitteesandhaveneverparticipatedinrandomselectionassummarizedbytheregistrationdepartmentoftheCSRC.原则上，证监会注册部门每三个月组织一次抽取工作，所有已受理企业都应纳入一次抽取范围，但抽取前已被列为问题导向检查对象的除外。Inprinciple,theregistrationdepartmentoftheCSRCshallorganizearandomselectionactivityeverythreemonths,andallenterpriseswhoseapplicationshavebeenacceptedshallbeincludedinthescopeofrandomselectiononce,exceptforthosethathavebeenlistedastheinspecteesdeterminedbyproblemorientationbeforerandominspection.中国证券业协会依照有关规定通过抽签的方式确定随机抽取检查对象，抽签过程接受独立第三方现场监督。检查对象确定后，中国证券业协会通过其网站及时公布抽取结果。TheSecuritiesAssociationofChinashallrandomlyselectinspecteesbymeansofdrawinglotsinaccordancewithrelevantprovisions,andtheprocessofdrawinglotsshallbesubjecttotheonsitesupervisionbyindependentthirdparties.Afterinspecteesaredetermined,theSecuritiesAssociationofChinashallannouncetheresultsofrandominspectionsinatimelymannerthroughitswebsite.第十一条问题导向检查对象由交易所审核部门或证监会注册部门（以下统称审核或注册部门）确定。在发行上市审核或注册阶段，首发企业存在与发行条件、上市条件或信息披露要求相关的重大疑问或异常，未能提供合理解释且影响审核或注册判断的，审核或注册部门可以将其列为问题导向检查对象。ArticlellTheinspecteesdeterminedthroughproblemorientationshallbedeterminedbytheexaminationdepartmentsofexchangesortheregistrationdepartmentoftheCSRC(hereinaftercollectivelyreferredtoas“examinationorregistrationdepartments").Where,atthestageofIPOandlistingexaminationorregistration,thereareanymajordoubtsorabnormalitiesrelatingtotheofferingandlistingconditionsorinformationdisclosurerequirementsasforIPOenterprises,andnoreasonableexplanationisgivenandexaminationOrjudgmentisaffected,examinationorregistrationdepartmentsmaylistthemasinspecteesdeterminedthroughproblemorientation.处于交易所审核阶段的首发IfanIPOenterprisebeingunderexaminationbyan企业存在上述情形的，证监会注册部门可以将其列为问题导向检查对象。exchangefallsunderanyoftheabovecircumstances,theregistrationdepartmentoftheCSRCmaylistitasaninspecteedeterminedthroughproblemorientation.第十二条检查对象确定后，交易所审核部门应当在三个工作日内书面通知检查对象和保荐人、证券服务机构。Article12Afterinspecteesaredetermined,examinationdepartmentsofexchangesshallnotifyinspecteesandsponsorsandsecuritiesserviceinstitutionsinwritingwithinthreeworkingdays.检查对象确定后，检查对象撤回发行申请不影响检查工作的实施，也不影响证监会和交易所依法依规对检查发现的问题进行处理。Afterinspecteesaredetermined,thewithdrawalofofferingapplicationsbyinspecteesneitheraffectstheimplementationoftheinspectionworknoraffectsthehandlingofproblemsfoundduringinspectionsbytheCSRCandexchangesinaccordancewithlawsandregulations.第三章组织与实施第十三条证监会注册部门确定承担检查任务的检查机构。原则上，检查机构由检查对象所在辖区外的派出机构或非申请上市的交易所担任。ChapterIIIOrganizationandImplementationArticle13TheregistrationdepartmentoftheCSRCshalldeterminetheinspectioninstitutionsthatundertakeinspectiontasks.Inprinciple,inspectioninstitutionsshallbelocalCSRCofficesoutsidethejurisdictionswhereinspecteesarelocatedortheexchangesotherthanthoseonwhichinspecteesapplyforbeinglisted.第十四条检查机构确定后，证监会注册部门向检查机构发出检查任务分配通知，任务分配通知同时抄送检查对象所在辖区派出机构及申请上市的交易所。Article14Afteraninspectioninstitutionisdetermined,theregistrationdepartmentoftheCSRCshallissueaninspectiontaskassignmentnoticetotheinspectioninstitution,and,atthesametime,sendthecopiesofthetaskassignmentnoticetothelocalCSRCofficeunderthejurisdictionwheretheinspecteeislocatedandtheexchangeonwhichinspecteeappliesforbeinglisted.检查对象所在辖区派出机ThelocalCSRCofficeunderthejurisdictionwhere构、申请上市的交易所及其他相关派出机构应当配合检查机构开展检查工作。第十五条证监会注册部门向检查机构发出检查任务分配通知时，一并提供审核或注册部门汇总的关于检查对象的重点关注问题、重大存疑或异常事项等资料。theinspecteeislocated,theexchangeonwhichinspecteeappliesforbeinglisted,andotherrelevantlocalCSRCofficesshallsupporttheinspectioninstitutioninconductinginspections.Article15WhentheregistrationdepartmentoftheCSRCissuesaninspectiontaskassignmentnoticetoaninspectioninstitution,itshallalsoprovidetheinformationonissuesofparticularconcern,majordoubtsorabnormalities,amongothers,withrespecttotheInspecteesummarizedbytheexaminationorregistrationdepartment.第十六条检查机构接到任务分配通知后，应当选派具有相关经验且无利害关系的工作人员组成检查组。检查组人员不少于二人，设组长一名。Article 16 Afterreceivingthetaskassignmentnotice,aninspectioninstitutionshallselectandassignstaffmemberswhohaverelevantexperienceandarenotinterestedpartiestoformaninspectionteam.Theinspectionteamshallconsistofnotlessthantwopersons,includingateamleader.证监会注册部门可以根据检查难度、专业性要求等，对检查组人员数量及构成提出调整建议。证监会注册部门可以派员参与检查工作。TheregistrationdepartmentoftheCSRCmayputforwardsuggestionsonadjustingthenumberandcompositionofpersonnelintheinspectionteambasedonthedifficultyoftheinspectionandprofessionalrequirements,amongothers.TheregistrationdepartmentoftheCSRCmayassignpersonneltoparticipateintheinspectionwork.第十七条检查组成员以证监会系统内人员为主，必要时可以聘请独立外部专业人员予以协助。Article 17 ThemembersofaninspectionteamaremainlymembersoftheCSRC.Whennecessary,independentexternalprofessionalsmaybehiredtoprovideassistance.检查组应当加强对外聘专业人员的管理，督促其履职尽责，遵守保密规定，严守工作纪律。Theinspectionteamshallstrengthentheadministrationofexternalprofessionalshired,supervisetheirperformanceofduties,complywithprovisionsonconfidentiality,andstrictlyabidebyworkdisciplines.Article 18 InspectorswhoareinterestedpartiestoInspecteesorsponsorsorsecuritiesserviceinstitutionsshallwithdraw.第十八条检查人员与检查对象或保荐人、证券服务机构有利害关系的，应当回避。Inspecteesorsponsorsorsecuritiesserviceinstitutionsthatconsiderthatinspectorsareinterestedpartiestothemshallbeentitledtoapplyforthewithdrawalofinspectors.检查对象或保荐人、证券服务机构认为检查人员与其存在利害关系的，有权申请检查人员回避。Asforawithdrawalapplicationfiledbyaninspecteeorasponsororsecuritiesserviceinstitution,aninspectioninstitutionshalldecidewhethertoapproveitorallyorinwritingwithinthreeworkingdays.对检查对象或保荐人、证券服务机构提出的回避申请，检查机构应当在三个工作日内以口头或者书面形式作出决定。第十九条检查组应当在充分了解评估检查对象基本情况、主要风险事项和重点关注问题的基础上，制定切实可行的现场检查工作计划。Theon-siteinspectionworkplanshallinclude:现场检查工作计划内容包括：(1) scopeofinspection;（一）检查范围;(2) majorriskmattersandkeyissuesofconcern;（二）主要风险事项和重点关注问题；(3) inspectionmethodsandprocedures;（三）检查方式和程序;Article 19 Aninspectionteamshalldevelopafeasibleon-siteinspectionworkplanonthebasisoffullyunderstandingandassessingthebasicinformationoninspectees,majorriskmattersandissuesofparticularconcern.(4) timearrangementanddivisionofworkamongpersonnel;（四）时间安排和人员分工；（五）工作要求;(6)othermattersthatneedtobelisted.（六）其他需要列明的事项。Aftertheinspectionplanisdetermined,theinspectioninstitutionshallsubmitinatimelymannerawrittenreporttotheregistrationdepartmentoftheCSRCforrecordation.检查计划确定后，检查机构应当及时向证监会注册部门书面报备。Article 20 Aninspectioninstitutionshallconductonsiteworkwithinonemonthafterreceivinganinspectiontaskassignmentnotice,andcompletetheinspectionandsubmittheon-siteinspectionworkreportwithintwomonthsafterreceivingthesaidnotice.第二十条检查机构应当自接到检查任务分配通知后，一个月内进场开展工作，两个月内完成检查并报送现场检查工作报告。Iftheinspectionperiodneedstobeextendedduetospecialcircumstances,theinspectioninstitutionshallreporttotheregistrationdepartmentoftheCSRCinadvance,andthecumulativeperiodextendedshallnotexceedonemonthinprinciple.因特殊情况需要延长检查时限的，检查机构应当提前向证监会注册部门报告，累计延长时限原则上不超过一个月。Article 21 Beforeconductingon-siteinspection,aninspectioninstitutionshallnotifytheInspecteeinwriting.TheInspecteeshallpreparerelevantdocumentsandmaterialsasrequiredandsupporttheinspectionwork.第二十一条现场检查进场前，检查机构应当书面通知检查对象。检查对象应当按要求准备有关文件和资料，并配合检查工作。Whenamajoremergencyoccursorthereisclearevidenceprovingthatnotifyingtheinspecteeinadvancemayaffecttheinspectioneffect,withtheapprovalofthepersoninchargeoftheinspectioninstitution,the在出现重大紧急事项或有明确证据表明提前告知检查对象可能影响检查效果的情况下，经检查机构负责人批(5) workrequirements;and准，检查机构可以不提前告知检查对象，直接开展检查。inspectioninstitutionmaydirectlyconducttheinspectionwithoutnotifyingtheinsecteeinadvance.第二十二条检查人员开展现场检查时，应当出示合法证件和检查通知书。Article 22 Whenconductingon-siteinspections,inspectorsshallproducelegalcertificatesandinspectionnotices.第二十三条针对随机抽取检查对象，检查组应当在审阅申请材料和保荐人、证券服务机构工作底稿的基础上，通过查阅原始记录、业务凭证或公开资料，走访客户、供应商或经销商，调取工商登记、银行流水等方式，对可能存在的风险、疑点及问题进行梳理排查，并按重要性原则予以查证。Article 23 Withrespecttorandomlyselectedinspectees,inspectionteamsshall,onthebasisofreviewingapplicationmaterialsandworkingpapersofsponsorsandsecuritiesserviceinstitutions,reviewandscreenrisks,doubtfulpointsandproblemsthatmayexistbyconsultingoriginalrecords,businessvouchersorpublicmaterials,visitingandinterviewingcustomers,suppliersordealers,obtaininginformationonindustrialandcommercialregistrationandbankstatements,andothermeans,andverifythemundertheprincipleofimportance.针对问题导向检查对象，检查组应当聚焦审核或注册部门提供的具体问题清单，在审阅申请材料和保荐人、证券服务机构工作底稿的基础上，通过查阅原始记录、业务凭证或公开资料，走访客户、供应商或经销商，调取工商登记、银行流水等方式，逐一进行查证°Asforinspecteesdeterminedthroughproblemorientation,inspectionteamsshallfocusonthelistsofspecificproblemsprovidedbyexaminationorregistrationdepartments,and,onthebasisofreviewingapplicationmaterialsandworkingpapersofsponsorsandsecuritiesserviceinstitutions,conductcheckingandverificationonaone-by-onebasisbyconsultingoriginalrecords,businessvouchersorpublicmaterials,visitingandinterviewingcustomers,suppliersordealers,obtaininginformationonindustrialandcommercialregistrationandbankstatements,andothermeans.第二十四条检查组应当重点围绕检查对象存在的相关问题对保荐人、证券服务机构执业质量进行延伸检查QArticle 24 Inspectionteamsshallconductextendedinspectionsofthepracticingqualityofsponsorsandsecuritiesserviceinstitutionsprimarilywithrespecttorelevantproblemsofinspectees.第二十五条实施现场检查时，检查组可以根据需要采取以下检查方式：Article 25 Whenconductingon-siteinspections,inspectionteamsmayadoptthefollowinginspectionmethodsasneeded:（一）查看检查对象生产、经营、管理场所及其他相关场所；(1) Checkingtheproduction,operationandmanagementpremisesofinspecteesandotherrelevantplaces.（二）获取检查