記者獲悉，為貫徹落實(shi)《國務(wu)院關于加(jia)強(qiang)監(jian)管(guan)(guan)防范風險(xian)推動(dong)資(zi)本市場高(gao)質(zhi)量發(fa)展的(de)若干(gan)意見(jian)》《關于加(jia)強(qiang)證券公司(si)(si)(si)和(he)公募(mu)基(ji)金監(jian)管(guan)(guan)加(jia)快(kuai)推進建(jian)設一流投(tou)資(zi)銀行和(he)投(tou)資(zi)機構(gou)的(de)意見(jian)（試行）》，加(jia)強(qiang)對(dui)上(shang)市證券公司(si)(si)(si)的(de)監(jian)管(guan)(guan)，促進行業機構(gou)高(gao)質(zhi)量發(fa)展，證監(jian)會日前發(fa)布并實(shi)施(shi)了修(xiu)訂后(hou)的(de)《關于加(jia)強(qiang)上(shang)市證券公司(si)(si)(si)監(jian)管(guan)(guan)的(de)規(gui)定》（以下簡稱《規(gui)定》）。

　　據介紹，2009年證監會發布《關(guan)于加(jia)強上市證券(quan)公(gong)司監管的規定》，并分別于2010年和2020年進行了修訂。隨著公(gong)司治理(li)規則體系(xi)不斷成熟，上市證券(quan)公(gong)司整體保(bao)持規范穩健發展(zhan)態勢，但仍面臨(lin)“大(da)而不強”的問題(ti)，在發展(zhan)理(li)念、內控治理(li)、投資者(zhe)保(bao)護、信息(xi)披露(lu)等(deng)方面距(ju)離一流投資銀行和投資機(ji)構(gou)的標準(zhun)和要求仍有較(jiao)大(da)差距(ju)。為此，有必要根據當前的監管要求和行業發展(zhan)形勢，對(dui)《規定》進一步修改完善。

　　本(ben)次修訂突(tu)出(chu)目(mu)標導(dao)向和問題(ti)導(dao)向，明(ming)確要求(qiu)上市證(zheng)券公司，以更(geng)(geng)鮮明(ming)的(de)(de)人民立場、更(geng)(geng)先進的(de)(de)發(fa)展(zhan)(zhan)理念、更(geng)(geng)嚴(yan)格的(de)(de)合(he)規(gui)風控(kong)和更(geng)(geng)加(jia)規(gui)范、透明(ming)的(de)(de)信息(xi)披露，努(nu)力回歸本(ben)源、做優做強，切實(shi)(shi)(shi)擔負起引(yin)領(ling)行業(ye)高(gao)質量發(fa)展(zhan)(zhan)的(de)(de)“領(ling)頭羊”和“排頭兵”作(zuo)用。《規(gui)定》的(de)(de)發(fa)布實(shi)(shi)(shi)施，將有(you)利于(yu)督促和引(yin)導(dao)證(zheng)券行業(ye)全(quan)面踐行中國特色金(jin)融發(fa)展(zhan)(zhan)之路，全(quan)面落實(shi)(shi)(shi)新國九(jiu)條，全(quan)面提升服務(wu)實(shi)(shi)(shi)體(ti)(ti)經濟和服務(wu)投(tou)資者水平。具體(ti)(ti)來(lai)看(kan)：

　　一、《規(gui)(gui)定(ding)》優化(hua)發(fa)展理(li)念(nian)(nian)，統(tong)籌規(gui)(gui)范(fan)融(rong)資(zi)行為一是校正機構定(ding)位(wei)。明確要求上市(shi)證(zheng)券(quan)公(gong)司端正經(jing)營(ying)理(li)念(nian)(nian)，聚(ju)焦主(zhu)責(ze)主(zhu)業，把(ba)功能(neng)性(xing)放(fang)在首要位(wei)置，積極發(fa)揮金(jin)融(rong)服(fu)務實體經(jing)濟的(de)功能(neng)作(zuo)用，突出價值創造(zao)、股(gu)東(dong)回報(bao)和(he)投資(zi)者保護，落(luo)實全面(mian)風險管(guan)理(li)與全員合(he)規(gui)(gui)管(guan)理(li)要求，提(ti)升信息披露有(you)效性(xing)，在規(gui)(gui)范(fan)公(gong)司治理(li)等方面(mian)發(fa)揮標桿示(shi)范(fan)作(zuo)用。二(er)是規(gui)(gui)范(fan)市(shi)場(chang)化(hua)融(rong)資(zi)行為。要求證(zheng)券(quan)公(gong)司首次公(gong)開發(fa)行證(zheng)券(quan)并(bing)上市(shi)交易和(he)再融(rong)資(zi)應當(dang)結合(he)股(gu)東(dong)回報(bao)和(he)價值創造(zao)能(neng)力、自(zi)身經(jing)營(ying)狀況、市(shi)場(chang)發(fa)展戰略等，合(he)理(li)確定(ding)融(rong)資(zi)規(gui)(gui)模和(he)時機，嚴格(ge)規(gui)(gui)范(fan)資(zi)金(jin)用途，聚(ju)焦主(zhu)責(ze)主(zhu)業，審慎(shen)開展高資(zi)本消耗型業務，提(ti)升資(zi)金(jin)使用效率。

　　二、《規定》健全公(gong)(gong)(gong)(gong)(gong)司(si)治(zhi)理(li)(li)，強化內部管(guan)(guan)控(kong)和風險管(guan)(guan)理(li)(li)要求(qiu)。一是健全公(gong)(gong)(gong)(gong)(gong)司(si)治(zhi)理(li)(li)，明確(que)要求(qiu)上(shang)(shang)市(shi)證(zheng)(zheng)(zheng)券(quan)公(gong)(gong)(gong)(gong)(gong)司(si)建立股(gu)權(quan)結構清晰(xi)、組織架構精簡、職責邊界明確(que)、信(xin)(xin)息披(pi)(pi)露(lu)健全、激(ji)勵(li)(li)約(yue)束合(he)理(li)(li)、內控(kong)制衡有效(xiao)、職業道德良(liang)好的(de)公(gong)(gong)(gong)(gong)(gong)司(si)治(zhi)理(li)(li)架構，健全組織架構運(yun)行(xing)機(ji)(ji)制，保(bao)(bao)證(zheng)(zheng)(zheng)公(gong)(gong)(gong)(gong)(gong)司(si)運(yun)作獨立性、穩健性，落實全面風險管(guan)(guan)理(li)(li)要求(qiu)，加強對各類境內外子公(gong)(gong)(gong)(gong)(gong)司(si)的(de)管(guan)(guan)控(kong)。二是強化對股(gu)東(dong)(dong)及(ji)(ji)實際控(kong)制人(ren)的(de)規范(fan)(fan)，強調(diao)股(gu)東(dong)(dong)、股(gu)東(dong)(dong)的(de)實際控(kong)制人(ren)及(ji)(ji)其(qi)他(ta)關(guan)聯方不得(de)要求(qiu)證(zheng)(zheng)(zheng)券(quan)公(gong)(gong)(gong)(gong)(gong)司(si)及(ji)(ji)其(qi)子公(gong)(gong)(gong)(gong)(gong)司(si)通過違規關(guan)聯交易、對外投資、融資、擔保(bao)(bao)、銷售金融產(chan)品等方式，侵占上(shang)(shang)市(shi)證(zheng)(zheng)(zheng)券(quan)公(gong)(gong)(gong)(gong)(gong)司(si)及(ji)(ji)其(qi)子公(gong)(gong)(gong)(gong)(gong)司(si)的(de)資金、資產(chan)，損害公(gong)(gong)(gong)(gong)(gong)司(si)及(ji)(ji)其(qi)他(ta)股(gu)東(dong)(dong)、客戶的(de)合(he)法(fa)權(quan)益。三是規范(fan)(fan)財(cai)務報表編(bian)(bian)制和披(pi)(pi)露(lu)，明確(que)上(shang)(shang)市(shi)證(zheng)(zheng)(zheng)券(quan)公(gong)(gong)(gong)(gong)(gong)司(si)財(cai)務報表的(de)編(bian)(bian)制和披(pi)(pi)露(lu)應當符(fu)合(he)企業會計(ji)準則和相關(guan)信(xin)(xin)息披(pi)(pi)露(lu)規則的(de)規定，公(gong)(gong)(gong)(gong)(gong)允反映公(gong)(gong)(gong)(gong)(gong)司(si)的(de)財(cai)務狀況、經(jing)營(ying)成果和現金流量。四(si)是完善(shan)從業人(ren)員管(guan)(guan)理(li)(li)及(ji)(ji)長效(xiao)激(ji)勵(li)(li)約(yue)束機(ji)(ji)制，嚴格規范(fan)(fan)短(duan)期(qi)激(ji)勵(li)(li)，不得(de)過度(du)激(ji)勵(li)(li)，要求(qiu)上(shang)(shang)市(shi)證(zheng)(zheng)(zheng)券(quan)公(gong)(gong)(gong)(gong)(gong)司(si)應當持續健全考核問(wen)責機(ji)(ji)制和聲譽風險管(guan)(guan)理(li)(li)體系，依法(fa)依規披(pi)(pi)露(lu)薪酬有關(guan)信(xin)(xin)息。

　　三(san)、《規定》促進(jin)行業(ye)發展，完善(shan)信息披露(lu)(lu)(lu)(lu)要(yao)求。遵循重要(yao)性、必要(yao)性原則(ze)，分類(lei)優化信息披露(lu)(lu)(lu)(lu)要(yao)求。一是結合(he)證(zheng)(zheng)(zheng)券(quan)(quan)公(gong)司(si)并表監(jian)(jian)管(guan)等安(an)排，明確上(shang)市證(zheng)(zheng)(zheng)券(quan)(quan)公(gong)司(si)經監(jian)(jian)管(guan)部門認可(ke)或(huo)要(yao)求，以合(he)并數據為基礎編制風(feng)險控(kong)制指標(biao)(biao)(biao)監(jian)(jian)管(guan)報(bao)(bao)表，或(huo)采取內部模型法等風(feng)險計量高級方(fang)法計算相關風(feng)險控(kong)制指標(biao)(biao)(biao)的(de)(de)，應當(dang)在披露(lu)(lu)(lu)(lu)時就相關口徑及差異化安(an)排進(jin)行說(shuo)明。二是要(yao)求上(shang)市證(zheng)(zheng)(zheng)券(quan)(quan)公(gong)司(si)在季度報(bao)(bao)告、中期報(bao)(bao)告、年(nian)度報(bao)(bao)告中披露(lu)(lu)(lu)(lu)凈資(zi)本(ben)等主要(yao)風(feng)險控(kong)制指標(biao)(biao)(biao)的(de)(de)具體情(qing)況(kuang)和達(da)標(biao)(biao)(biao)情(qing)況(kuang)；當(dang)核(he)心風(feng)險控(kong)制指標(biao)(biao)(biao)不符合(he)規定標(biao)(biao)(biao)準的(de)(de)，應當(dang)及時以臨(lin)時公(gong)告方(fang)式披露(lu)(lu)(lu)(lu)，說(shuo)明原因、目(mu)前的(de)(de)狀態和可(ke)能產生(sheng)的(de)(de)影響。三(san)是取消(xiao)證(zheng)(zheng)(zheng)券(quan)(quan)公(gong)司(si)分類(lei)結果披露(lu)(lu)(lu)(lu)要(yao)求。

　　四(si)、踐行人(ren)民立(li)場，提升投(tou)資者(zhe)保護水平(ping)。一是建(jian)立(li)健(jian)全投(tou)資者(zhe)保護機(ji)制(zhi)。強調上(shang)市證(zheng)券(quan)(quan)公(gong)司(si)應(ying)當(dang)(dang)建(jian)立(li)、健(jian)全投(tou)資者(zhe)關(guan)系管(guan)理(li)活(huo)動相關(guan)制(zhi)度(du)及(ji)程(cheng)序(xu)，以積極、認真、專(zhuan)(zhuan)業(ye)的(de)(de)態度(du)回(hui)(hui)應(ying)投(tou)資者(zhe)關(guan)注，客(ke)觀(guan)、真實、準確、完(wan)整地介紹和反(fan)映公(gong)司(si)的(de)(de)實際狀況(kuang)；上(shang)市證(zheng)券(quan)(quan)公(gong)司(si)投(tou)資者(zhe)關(guan)系管(guan)理(li)工(gong)作(zuo)人(ren)員應(ying)當(dang)(dang)具備履行職(zhi)責所必(bi)需的(de)(de)專(zhuan)(zhuan)業(ye)知識，證(zheng)券(quan)(quan)公(gong)司(si)母(mu)公(gong)司(si)為(wei)上(shang)市公(gong)司(si)的(de)(de)，證(zheng)券(quan)(quan)公(gong)司(si)應(ying)當(dang)(dang)指(zhi)定專(zhuan)(zhuan)人(ren)配合，就涉及(ji)證(zheng)券(quan)(quan)公(gong)司(si)經營等(deng)相關(guan)事項作(zuo)出專(zhuan)(zhuan)業(ye)回(hui)(hui)應(ying)。二(er)是進(jin)一步(bu)突出價值創造與股(gu)東(dong)回(hui)(hui)報。明確上(shang)市證(zheng)券(quan)(quan)公(gong)司(si)應(ying)當(dang)(dang)牢固樹立(li)回(hui)(hui)報股(gu)東(dong)的(de)(de)意識，結合公(gong)司(si)經營管(guan)理(li)情況(kuang)，制(zhi)定對股(gu)東(dong)回(hui)(hui)報的(de)(de)合理(li)規劃，對經營利(li)潤用(yong)于自身發展和回(hui)(hui)報股(gu)東(dong)進(jin)行合理(li)平(ping)衡，重(zhong)視提高現金(jin)分紅水平(ping)，鼓勵形成實施股(gu)份回(hui)(hui)購的(de)(de)機(ji)制(zhi)性(xing)安排，積極通過一年多次分紅及(ji)回(hui)(hui)購注銷的(de)(de)方(fang)式提升股(gu)東(dong)回(hui)(hui)報、優(you)化治理(li)結構(gou)。

　　下(xia)一步，證監(jian)會(hui)將堅(jian)守強監(jian)管、防風險、促(cu)發展(zhan)的(de)主線，持續加強證券公司日常監(jian)管，強化執法(fa)問(wen)責，督促(cu)上市證券公司將《規定》的(de)一系(xi)列新要求落實到位，并(bing)將實踐中(zhong)好(hao)的(de)經驗和做法(fa)向全行(xing)業(ye)輻射，促(cu)進證券行(xing)業(ye)機構(gou)高質(zhi)量發展(zhan)。