【中英文对照版】上市公司现场检查规则.docx

上市公司现场检查规则RulesfortheOn-siteInspectionofListedCompanies【制定机关】【发文字号】【公布日期】【施行日期】【效力位阶】【法规类别】中国证券监督管理委员会中国证券监督管理委员会公告202221号2022.01.052022.01.05部门规范性文件证券监督管理机构与市场监管Issuingauthority：InstrumentalitiesoftheStateCouncil,ACommissionsjChinaSecuritiesRegulatoryCommissionDocumentNumber：AnnouncementNo.212022oftheChinaSecuritiesRegulatoryCommissionDateissued：01-05-2022Effectivedate：01-05-20221.evelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw：SecuritiesAnnouncementoftheChinaSecuritiesRegulatoryCommission中国证券监督管理委员会公告(No.212022)(2022)21号)TheRulesfortheOn-siteInspectionofListedCompaniesareherebyissued,andshallcomeintoforceonthedateofissuance.现公布上市公司现场检查规则,自公布之日起施行。ChinaSecuritiesRegulatoryCommission证监会January5,20222022年1月5日Annex1:RulesfortheOn-siteInspectionofListedCompanies附件1：上市公司现场检查规则Annex2:ExplanatoryNotesontheRevisionoftheRulesfortheOn-siteInspectionofListedCompanies(Omitted)附件2：上市公司现场检查规则修订说明RulesfortheOn-siteInspectionofListed上市公司现场检查规则Companies第一章总则第一条为了规范上市公司 现场检查行为，加强对上市公司及 相关各方的监督管理，进一步提高 上市公司质量，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 民共和国公司法等法律、行政法 规，制定本规则。第二条本规则所称现场检 查，是指中国证券监督管理委员会 及其派出机构（以下统称中国证监 会），对上市公司及其他信息披露 义务人的信息披露行为、以及上市 公司的公司治理合规性等情况进 行实地验证核实的监管执法行为。证券交易所依法开展上市公司现 场检查，可参照适用本规则。第三条中国证监会依法履 行职责，进行现场检查，检查对象 及其工作人员应当配合，保证提供 的有关文件和资料真实、准确、完 整、及时，不得拒绝、阻碍和隐瞒。ChapterIGeneralProvisionsArticle1Toregulatetheon-siteinspectionoflistedcompanies,strengthenthesupervisionoverlistedcompaniesandtherelevantparties,furtherimprovethequalityoflistedcompanies,protectthelegitimaterightsandinterestsofinvestorsandmaintaintheorderofthesecuritiesmarket,theseRulesareformulatedpursuanttotheSecuritiesLawofthePeople'sRepublicofChina,theCompanyLawofthePeople'sRepublicofChinaandotherlawsandadministrativeregulations.Article2ForthepurposeoftheseRules,theterm"on-siteinspection'*referstotheregulatorylawenforcementactionsbywhichtheCSRCanditsregionaloffices(hereinaftercollectivelyreferredtoasthe"CSRC,)conductfieldverificationoftheinformationdisclosureconductoflistedcompaniesandotherpersonswithinformationdisclosureobligations,complianceoflistedcompaniesincorporategovernance,andotherconditions.Stockexchangesinconductingon-siteinspectionsoflistedcompaniesinaccordancewiththelawmayapplytheseRules,mutatismutandis.Article3WhentheCSRCconductsanon-siteinspectiontoperformitsdutiesaccordingtolaw,theinspecteeanditsemployeesshallcooperateandensuretheauthenticity,accuracy,integrityandtimelinessoftherelevantdocumentsanddataprovidedbythem,andshallnotrefuseorimpedetheinspectionormakeanyconcealment.Article4SpotinspectorsoftheCSRC(hereinafterreferredtoasthe“inspectors")mustbefaithfullyperformtheirduties,handleinspectionaffairsaccordingtolaw,sticktoprobityandself-disciplineandensuretheindependency,objectiveness,fairnessandhighefficiencyofon-siteinspections,shallnotinterferewiththenormalproductionandtradingactivitiesoftheinspectees,shallnotseekillicitgainsbytakingadvantageoftheirpositions,andshallnotdivulgethetradesecretsoftheinspecteestowhichtheyhaveaccess.第四条中国证监会实施现场检查的人员（以下简称检查人员）必须忠于职守，依法办事，廉洁自律，确保现场检查独立、客观、公正、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，不得泄露所知悉的检查对象的商业秘密。TheprecedingparagraphshallalsoapplytothesecuritiesserviceinstitutionsandtherelevantpersonnelhiredbytheCSRCaccordingtoitsworkneeds.前款规定适用于中国证监会根据需要聘请的证券服务机构及相关人员。ChapterIlContentsandMannersofOn-siteInspection第二章现场检查内容及方式Article5Inanon-siteinspection,theemphasisshallbeplacedon:第五条现场检查应当重点关注下列内容：(1)Theauthenticity,accuracy,integrity,timelinessandimpartialityofthedisclosedinformation.（一）信息披露的真实性、准确性、完整性、及时性和公平性；(2)Theregulatorycomplianceincorporategovernance.（二）公司治理的合规性;(3)Theregulatorycomplianceintheexerciseoftheshareholdersrightorcontrolpowerbythecontrollingshareholderoractualcontroller.（三）控股股东、实际控制人行使股东权利或控制权的规范性；(4)Theregulatorycomplianceaccountingandfinancialmanagement.in（四）性；会计核算和财务管理的合规(5)Thedutifulnessofintermediaries.（五）中介机构的尽责履职情况;(6)OthermattersasspecifiedbyCSRC.the（六）项。中国证监会认定的其他事第六条 根据现场检查内容， 检查人员可以采取全面检查和专 项检查的方式对检查对象实施检 查。第七条全面检查是对公司 信息披露、公司治理等情况实行的 全面性、例行性的常规检查。专项 检查是针对公司存在的问题或者 易发风险的重大事项进行的专门 检查。Article6Basedonthecontentsofanon-siteinspection,theinspectorsmayinspecttheInspecteebymeansofcomprehensiveinspectionandspecial-purposeinspection.Article7Comprehensiveinspectionisthecomprehensiveandroutinegeneralinspectionoftheinformationdisclosure,corporategovernance,andotherconditionsofcompanies.Aspecial-purposeinspectionreferstoaspecialinspectionontheinspectee'sexistingproblemsormajormatterstendingtocauserisks.第八条中国证监会依法组 织实施现场检查工作，现场检查 时，检查人员不得少于二人。必要 时，可以聘请证券服务机构予以协 助。ChapterIIIOn-siteInspectionProcedure第三章现场检查程序第九条检查对象认为检查 人员与其存在利害关系的，有权申 请检查人员回避。Article8TheCSRCshallorganizeon-siteinspectionsbylaw.Whenanon-siteinspectionisconducted,thereshallbeatleasttwoinspectors.Whennecessary,securitiesserviceinstitutionsmaybehiredforassistance.检查人员认为自己与检查对象有 利害关系的，应当回避。Article 9 Wheretheinspecteeconsidersthataninspectorisapartyofinteresttoit,itshallbeentitledtoapplyfordisqualificationoftheinspector.对检查对象提出的回避申请，中国 证监会应当在三个工作日内以口 头或者书面形式作出决定。Aninspectorwhobelievesthatheisapartyofinteresttotheinspecteeshallvoluntarilydisqualifyhimself.第十条中国证监会原则应 提前以书面形式告知检查对象，要 求检查对象准备有关文件和资料， 要求相关人员在场配合检查。Onanapplicationfordisqualificationfiledbytheinspectee,theCSRCshallmakeadecisionverballyorinwritingwithinthreeworkdays.Article 10 TheCSRCshallinprinciplegiveawrittenadvancenoticeoftheinspectiontotheinspectee,requiringtheinspecteetopreparetherelevantdocumentsanddataandtherelevantpersonneltobeonthespottocooperatewiththeinspectors.IntheeventofanymajoremergencyoranyobviousevidencethatnotifyingtheInspecteebeforehandmayaffecttheinspectionresults,withtheapprovalofthepersoninchargeoftheCSRCoritslocaloffice,asurpriseinspectionmaybeconductedwithouttheabovenotice.Article11Theinspectorsshallshowtheirlawfulcertificatesandanon-siteinspectionnoticewhenconductinganon-siteinspection.Article12Inanon-siteinspection,theInspecteeshalltimelyprovidetheinspectorswithdocumentsanddatanecessaryfortheinspectionasrequired,andmakeawrittencommitmenttotheauthenticity,accuracyandintegrityofthesedocumentsanddata.Article13Whereaproblemrevealedinanon-siteinspectioninvolvesthecontrollingshareholderoractualcontrollerofalistedcompany,apartytoamerger,acquisitionoranyotherreorganization,anintermediaryoranyotherentityorindividual,theCSRCmayconcurrentlymakeaninspectionofsuchanentityorindividualwithintheextentoftheinspectedmatters,andrequiretheentityorindividualtoprovideanexplanation,workpapersandotherrelevantdocumentsanddata.在出现重大紧急情况或者有显著 证据证明提前告知检查对象可能 影响检查效果的情况下，经中国证 券监督管理委员会或其派出机构 的负责人批准，可以不提前告知， 实施突击检查。第十一条 检查人员进行现 场检查时，应当出示合法证件和现 场检查通知书。第十二条实施现场检查时, 检查对象应当按照要求及时向检 查人员提供检查所需的文件和资 料，并对所提供的文件和资料的真 实性、准确性、完整性作出书面承 诺。第十三条 现场检查中发现 的问题涉及上市公司控股股东或 实际控制人、并购重组当事人、中 介机构等有关单位和个人的，中国 证监会可在检查事项范围内一并 实施检查，并要求其提供情况说 明、工作底稿及其他相关文件和资 料。前款规定的有关单位和个人应当 配合检查，保证提供的有关文件和 资料真实、准确、完整、及时，不 得拒绝、阻碍和隐瞒。Theentityorindividualmentionedintheprecedingparagraphshallcooperatewiththeinspectorsandensuretheauthenticity,accuracy,integrityandtimelinessofthedocumentsanddataprovidedbyithim,andshallnotrefuseorimpedetheinspectionormakeanyconcealment.Article14Where,inanon-siteinspection,theCSRCdiscoversanyclueaboutapracticingviolationbytherelevantintermediary,itmaybringtheintermediaryintothescopeofinspection.Article15Theinspectorsmay,bywayofinterview,asktheinspecteeandtherelevantpersonneltoexplainthemattersinvolvedintheinspection,andkeeparecordoftheinterview,whichshallbesignedbytheintervieweeforconfirmation.Article16Inanon-siteinspection,theinspectorsmayconsult,copy,record,audiotape,videotapeandtakephotosoftherelevantdocumentsanddata,therelevantentityorindividualshallconfirmandensuretheauthenticity,accuracyandintegrityofthesedocumentsanddata.Article17Inanon-siteinspection,theinspectorsmaycheckupontheproduction,tradingandmanagementpremisesoftheinspecteeandexamineitspurchase,production,sales,storage,logistics,andotherrelevantdocumentsanddata.Iftheinspectorsneedtovisitcustomers,suppliers,andotherrelevantparties,thelistedcompanyshallprovideassistance.Article18Inspectorsshallprepareinspectionworkreportsasrequired.Beforeforminganinspectionreport,theinspectorsshalllistentotheexplanationsofInspecteesandintermediariesonthemainissuesandconditionsdiscoveredintheon-siteinspection,andtheinspecteeandtheintermediariesmayprovidewrittenexplanatorymaterialsandrelevantevidenceinrelationtotherelevantissues.第十四条中国证监会实施 现场检查，发现相关中介机构存在 执业违规线索的，可以将该中介机 构纳入检查范围进行检查。第十五条 检查人员可以采 取询问的方式，要求检查对象及相 关人员对与检查工作有关的事项 作出说明，制作询问笔录并由被询 问人签名确认。第十六条实施现场检查时, 检查人员可以对有关文件、资料和 情况进行查阅、复制、记录、录音、 录像、照相，相关单位和个人应当 确认并保证提供文件和资料的真 实、准确、完整。第十七条实施现场检查时， 检查人员可以对检查对象的生产、 经营、管理场所进行查看，并检查 有关采购、生产、销售、仓储、物 流等文件和资料。检查人员需走访 客户、供应商等相关方的，上市公 司应予以协助。第十八条检查人员应当按 照要求制作检查工作报告。在形成 检查报告前，检查人员应当就现场 检查中发现的主要问题及情况听 取检查对象及中介机构的解释说 明，检查对象及中介机构可以就相 关问题提供书面说明材料及相关 证据。ChapterIVSupervisionandAdministration第四章监督管理第十九条检查结果公布之 前，检查人员、检查对象及其相关 人员负有保密义务，不得泄露与检 查结果有关的任何信息。第二十条 现场检查中发现 检查对象存在应披露而未披露的 重大事项或者披露事项与事实不 符的，检查对象应当按照中国证监 会的要求及时进行披露。Article 19 Beforetheinspectionresultsarereleased,theinspectors,theinspecteeandtherelevantpersonnelthereofshallbeobligedtokeepthemconfidential,andshallnotdiscloseanyinformationinrelationtotheinspectionresults.第二十一条发现检查对象 在规范运作等方面存在问题的，中 国证监会可以对检查对象采取责 令改正措施。Article 20 Whereitisfoundinanon-siteinspectionthattheinspecteefailstodiscloseanymajormatterthatshouldbedisclosedordisclosesanymatterinconsistentwiththefacts,theinspecteeshalldisclosetherelevantinformationaccordingtotheCSRCsrequirementsinatimelymanner.第二十二条中国证监会采 取前条规定的责令改正措施的，应 当向检查对象发出责令改正决定 书并抄送证券交易所。检查对象应 当在收到责令改正决定书后二个 工作日内披露并通报控股股东、实 际控制人。Article 21 Whereitisfoundinanon-siteinspectionthattheinspecteehasanyregulatorycomplianceprobleminitsbusinessoperations,theCSRCmayorderittomakecorrection.Article 22 WherethemeasureofissuinganorderofmakingcorrectionasmentionedintheaboveArticleistaken,theCSRCshallissueawrittendecisiononorderingcorrectiontotheinspectee,acopyofwhichshallbesenttothesecuritiesexchange.Theinspecteeshalldisclosethedecisionandnotifythecontrollingshareholderoractualcontrollerwithintwoworkdaysafterreceivingit.第二十三条检查对象应当 自收到责令改正决定书之日起三 十日内向中国证监会提交整改报 告。整改报告应当包括对照责令改正 决定书逐项落实整改的措施、预计 完成时间、整改责任人等内容。Article 23 TheinspecteeshallsubmitacorrectiveactionreporttotheCSRCwithin30daysafterreceivingawrittendecisiononorderingcorrection.Thecorrectiveactionreportshallcoverthespecificcorrectivemeasurestobetakenaccordingtothewrittendecisiononorderingcorrection,theestimatedtimeofcompletionofcorrectiveaction,the第二十四条整改报告经报 中国证监会无异议后，报送证券交 易所予以披露，并同时披露董事会 关于整改工作的决议和监事会的 意见。personsresponsibleforcorrectiveaction,etc.Article 24 ThecorrectiveactionreportshallbesubmittedtothesecuritiesexchangefordisclosureafterbeingapprovedbytheCSRC,andtheresolutionoftheboardofdirectorsandtheopinionoftheboardofsupervisorsonthecorrectiveactionworkshallbedisclosedatthesametime.第二十五条检查对象应当 按照要求对存在的问题在限定期 限内进行整改，并在定期报告中披 露截至上一报告期末尚未完成整 改工作的进展情况。检查对象未按照要求进行整改的， 中国证监会依法采取监管谈话、出 具警示函、责令公开说明、责令定 期报告、以及可以采取的其他监管 措施。Article 25 TheInspecteeshallrectifyitsexistingproblemsasrequiredwithinaprescribedtimelimit,anddiscloseinitsperiodicreporttheprogressofcorrectiveactionwhichhadnotbeencompletedbytheendofthelastreportingperiod.第二十六条中国证监会应 当跟踪监督检查对象的整改情况， 可以采取回访检查方式检查整改 措施的落实情况。Wheretheinspecteefailstotakecorrectiveactionasrequired,theCSRCshalltakeregulatorytalks,issuewarningletters,orderpublicexplanations,orderperiodicreports,andotherregulatorymeasuresthatmaybetakeninaccordancewiththelaw.第二十七条 检查对象以及 现场检查中涉及的上市公司控股 股东或实际控制人、并购重组当事 人、中介机构等有关单位和个人 （以下统称当事人）存在不配合检 查、不如实反映情况或者拒绝检查 等违反本规则规定的情形的，中国 证监会可以区别情形和视情节轻Article 26 TheChinaSecuritiesRegulatoryCommissionshalltrackcorrectiveactionsbysupervisoryinspectees,andmayinspecttheimplementationofcorrectivemeasuresbymeansoffollow-upvisits.Article 27 Wheretheinspecteeorthecontrollingshareholderoractualcontrollerofalistedcompany,apartytoamerger,acquisitionoranyotherreorganization,anintermediaryoranyotherentityorindividualinvolvedinanon-siteinspection(hereinafterreferredtoastheupartyconcerned)refusestocooperatewiththeinspectors,providesuntrueinformation,rejectsinspectionorcommitsanyotherconductinviolationoftheseRules,theCSRCmaylegallytakethefollowingregulatorymeasuresasthecasemaybeandaccordingtotheseriousnessofthecircumstances:(1) Orderingcorrection.(2) Holdingaregulatorytalk.(3) Issuingaletterofwarning.(4) Orderinganopenexplanation.(5) Anorderforaperiodicreport.(6) Otherregulatorymeasuresthatmaybelegallytaken.Article 28 AgainstaregulatorymeasuretakenbytheCSRC5thepartyconcernedmayapplyforadministrativereconsiderationorbringalawsuitaccordingtolaw.Pendingreconsiderationorlitigation,theexecutionoftheregulatorymeasureshallcontinue.Article 29 TheCSRCshallmakecommentsonthepracticeoftherelevantintermediarybasedontheon-siteinspectionresults,andthecommentsshallbepartofthecontentsofthepracticeassessmentoftheinstitution.重，依法采取下列监督管理措施:（一）责令改正；（二）监管谈话；（三）出具警示函；（四）责令公开说明；（五）责令定期报告；（六）依法可以采取的其他监督管 理措施。第二十八条当事人对监督 管理措施不服的，可以依法提出行 政复议申请或者提起诉讼。复议和 诉讼期间，监督管理措施不停止执 行。第二十九条中国证监会根 据现场检查情况对相关中介机构 的执业情况进行评价，评价结果作 为对其执业情况的考核内容。第三十条中国证监会在现 场检查中发现或者掌握涉嫌违反 法律、行政法规及有关规定的证据 时，根据法律、行政法规及有关规 定在职权范围内进行立案查处。发 现其他违法违规线索的，依法移交 有关部门处理。Article 30 WhentheCSRCfindsorhasanyevidenceonasuspectedviolationoflaw,administrativeregulationoranyotherrelevantprovisioninanon-siteinspection,itshallregisterandinvestigatethecasewithinitsscopeoffunctionsassetoutbylaws,administrativeregulationsandotherrelevantprovisions.WhentheCSRCdiscoversaclueaboutanyotherviolation,第三十一条 检查人员实施 现场检查，有下列情形之一的，由 中国证监会责令改正，依法给予行 政处分；构成犯罪的，依法移送司 法机关追究刑事责任：（一）玩忽职守造成严重后果；（二）利用职权打击报复；（三）利用职务便利谋取不正当利 益；（四）泄露当事人商业秘密或者个 人隐私；（五）依规定应当回避不回避，影 响公正执法，造成不良后果；（六）应当追究法律责任的其他行 为。第五章附则第三十二条中国证监会对 上市公司的检查结果并不代表对 其投资价值的实质性判断，投资者 应自行判断投资风险。第三十三条本规则自公布 之日起施行。2010年5月20日施 行的上市公司现场检查办法（证itshalltransferittothecompetentdepartmentforhandling.Article 31 Whereanyspotinspectorcommitsanyofthefollowingconduct,theCSRCshallorderhimtomakecorrectionandtakeanadministrativedisciplinaryactionagainsthimaccordingtolaw;and,ifanycrimeisconstituted,transferthecasetothejudicialorganforcriminalinvestigation:(1) Neglectingduties,whichhascausedseriousconsequences.(2) Takingrevengebyabusingpowers.(3) Seekingillicitgainsbytakingadvantageofhisposition.(4) Divulginganytradesecretorpersonalprivacyofapartyconcerned.(5) Failingtodisqualifyhimselfwhenheisrequiredtodoso,whichhasimpairedimpartialityinlawenforcementandcausedadverseconsequences.(6) Anyotheractforwhichheshallbesubjecttolegalliability.ChapterVSupplementalProvisionsArticle 32 TheCSRC,sinspectionresultsonalistedcompanydonotrepresentanysubstantialjudgmentontheinvestmentvalueofthelistedcompany,andinvestorsshallrelyontheirownjudgmentsoninvestmentrisks.Article 33 TheseRulesshall