■ 新三(san)板改革：“三(san)板新風 攜手向前”（六）

　　為督促(cu)掛牌公(gong)(gong)司做好年報披(pi)露工作，全國股轉(zhuan)公(gong)(gong)司重點(dian)提出了哪些監管要求？

　　全國(guo)股(gu)轉公司于2020年(nian)(nian)1月13日發布了《關于做好(hao)掛(gua)(gua)牌公司2019年(nian)(nian)年(nian)(nian)度報(bao)告(gao)披露相關工作的通知》，要求掛(gua)(gua)牌公司根據《非(fei)上市公眾(zhong)公司信(xin)息(xi)披露管理辦法》《全國(guo)中小企業股(gu)份轉讓系統掛(gua)(gua)牌公司信(xin)息(xi)披露規則》等規定(ding)，妥善做好(hao)2019年(nian)(nian)年(nian)(nian)度報(bao)告(gao)披露工作，重點(dian)關注以下幾個方面：

　　一是(shi)(shi)根(gen)據證監(jian)(jian)(jian)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)最新(xin)(xin)發布的(de)(de)(de)年(nian)(nian)(nian)(nian)報(bao)內(nei)容與格(ge)式準(zhun)(zhun)(zhun)則(ze)(ze)以及(ji)(ji)全國(guo)股(gu)(gu)轉(zhuan)公(gong)(gong)司(si)(si)通知發布的(de)(de)(de)模(mo)板及(ji)(ji)時(shi)(shi)編(bian)制(zhi)(zhi)年(nian)(nian)(nian)(nian)度報(bao)告(gao)(gao)，創新(xin)(xin)層公(gong)(gong)司(si)(si)還應(ying)(ying)(ying)執(zhi)(zhi)行行業信(xin)息(xi)披露(lu)指引中關(guan)(guan)于年(nian)(nian)(nian)(nian)報(bao)的(de)(de)(de)披露(lu)要求(qiu)；二是(shi)(shi)為(wei)提(ti)高掛(gua)(gua)牌公(gong)(gong)司(si)(si)財(cai)務(wu)(wu)信(xin)息(xi)披露(lu)質(zhi)量，及(ji)(ji)時(shi)(shi)開(kai)展財(cai)務(wu)(wu)規(gui)范(fan)性自(zi)(zi)查，對照(zhao)自(zi)(zi)查表識別財(cai)務(wu)(wu)基礎的(de)(de)(de)薄弱(ruo)環節，規(gui)范(fan)公(gong)(gong)司(si)(si)的(de)(de)(de)財(cai)務(wu)(wu)核算，制(zhi)(zhi)定改進(jin)方案并在(zai)2019年(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)度報(bao)告(gao)(gao)披露(lu)前(qian)完(wan)成落實(shi)并報(bao)送主辦券(quan)商(shang)；三是(shi)(shi)參照(zhao)《會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)監(jian)(jian)(jian)管風險提(ti)示第9號——上市公(gong)(gong)司(si)(si)控股(gu)(gu)股(gu)(gu)東(dong)資金占(zhan)用及(ji)(ji)其審(shen)(shen)(shen)計(ji)(ji)(ji)》，建立健全完(wan)善的(de)(de)(de)公(gong)(gong)司(si)(si)治(zhi)理(li)和(he)內(nei)部控制(zhi)(zhi)，防范(fan)控股(gu)(gu)股(gu)(gu)東(dong)資金占(zhan)用及(ji)(ji)違規(gui)擔保風險；四(si)是(shi)(shi)規(gui)范(fan)披露(lu)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)政策、會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)估計(ji)(ji)(ji)變(bian)更(geng)及(ji)(ji)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)差(cha)錯更(geng)正，存(cun)在(zai)相(xiang)關(guan)(guan)情況的(de)(de)(de)，應(ying)(ying)(ying)當(dang)在(zai)年(nian)(nian)(nian)(nian)度報(bao)告(gao)(gao)中披露(lu)更(geng)正情況、更(geng)正原因及(ji)(ji)影響。涉及(ji)(ji)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)差(cha)錯更(geng)正的(de)(de)(de)，還應(ying)(ying)(ying)當(dang)披露(lu)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師事(shi)(shi)(shi)務(wu)(wu)所(suo)出具(ju)的(de)(de)(de)專(zhuan)(zhuan)項(xiang)說(shuo)明(ming)；五是(shi)(shi)執(zhi)(zhi)行新(xin)(xin)準(zhun)(zhun)(zhun)則(ze)(ze)，掛(gua)(gua)牌公(gong)(gong)司(si)(si)應(ying)(ying)(ying)自(zi)(zi)2019年(nian)(nian)(nian)(nian)1月(yue)1日(ri)起(qi)執(zhi)(zhi)行新(xin)(xin)金融工具(ju)準(zhun)(zhun)(zhun)則(ze)(ze)（保險公(gong)(gong)司(si)(si)除外(wai)），自(zi)(zi)2020年(nian)(nian)(nian)(nian)1月(yue)1日(ri)起(qi)執(zhi)(zhi)行新(xin)(xin)收(shou)入準(zhun)(zhun)(zhun)則(ze)(ze)，自(zi)(zi)2021年(nian)(nian)(nian)(nian)1月(yue)1日(ri)起(qi)執(zhi)(zhi)行新(xin)(xin)租賃準(zhun)(zhun)(zhun)則(ze)(ze)。掛(gua)(gua)牌公(gong)(gong)司(si)(si)符(fu)合規(gui)定條件提(ti)前(qian)執(zhi)(zhi)行新(xin)(xin)收(shou)入準(zhun)(zhun)(zhun)則(ze)(ze)和(he)新(xin)(xin)租賃準(zhun)(zhun)(zhun)則(ze)(ze)的(de)(de)(de)，應(ying)(ying)(ying)當(dang)遵照(zhao)財(cai)政部、中國(guo)證監(jian)(jian)(jian)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)和(he)全國(guo)股(gu)(gu)轉(zhuan)公(gong)(gong)司(si)(si)的(de)(de)(de)相(xiang)關(guan)(guan)規(gui)定；六是(shi)(shi)加強年(nian)(nian)(nian)(nian)報(bao)審(shen)(shen)(shen)計(ji)(ji)(ji)質(zhi)量，掛(gua)(gua)牌公(gong)(gong)司(si)(si)年(nian)(nian)(nian)(nian)度報(bao)告(gao)(gao)中的(de)(de)(de)財(cai)務(wu)(wu)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)報(bao)告(gao)(gao)應(ying)(ying)(ying)當(dang)經符(fu)合《證券(quan)法》規(gui)定的(de)(de)(de)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師事(shi)(shi)(shi)務(wu)(wu)所(suo)審(shen)(shen)(shen)計(ji)(ji)(ji)。掛(gua)(gua)牌公(gong)(gong)司(si)(si)應(ying)(ying)(ying)審(shen)(shen)(shen)慎選(xuan)擇會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師事(shi)(shi)(shi)務(wu)(wu)所(suo)，不得隨意變(bian)更(geng)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師事(shi)(shi)(shi)務(wu)(wu)所(suo)，如需(xu)變(bian)更(geng)的(de)(de)(de)，應(ying)(ying)(ying)當(dang)由董事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)審(shen)(shen)(shen)議通過后提(ti)交(jiao)股(gu)(gu)東(dong)大會(hui)(hui)(hui)(hui)(hui)(hui)(hui)審(shen)(shen)(shen)議，并披露(lu)相(xiang)應(ying)(ying)(ying)臨時(shi)(shi)公(gong)(gong)告(gao)(gao)。掛(gua)(gua)牌公(gong)(gong)司(si)(si)財(cai)務(wu)(wu)報(bao)告(gao)(gao)被注冊會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師出具(ju)非標準(zhun)(zhun)(zhun)審(shen)(shen)(shen)計(ji)(ji)(ji)意見(jian)的(de)(de)(de)，公(gong)(gong)司(si)(si)在(zai)向主辦券(quan)商(shang)送達(da)定期報(bao)告(gao)(gao)時(shi)(shi)，同時(shi)(shi)提(ti)交(jiao)董事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)、監(jian)(jian)(jian)事(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)以及(ji)(ji)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)(ji)(ji)師事(shi)(shi)(shi)務(wu)(wu)所(suo)的(de)(de)(de)專(zhuan)(zhuan)項(xiang)說(shuo)明(ming)。