中證網訊（記者 昝(zan)秀麗）證監會網站1月7日(ri)消(xiao)息，證監會近日(ri)公布(bu)《上市公司(si)獨立董(dong)事(shi)規則》。

　　主要修訂內容包括：一是統一編排(pai)和改寫(xie)。在《關(guan)于在上(shang)市公(gong)司(si)建立獨立董事制(zhi)度的(de)(de)指導(dao)意見(jian)》 （證監發〔2001〕102號，以(yi)下簡稱《獨立董事指導(dao)意見(jian)》）為(wei)(wei)主要內(nei)容的(de)(de)基礎上(shang)，吸納《關(guan)于加強社(she)會公(gong)眾股(gu)股(gu)東權(quan)益保護(hu)的(de)(de)若干規(gui)定(ding)》（以(yi)下簡稱《股(gu)東權(quan)益保護(hu)規(gui)定(ding)》）中(zhong)(zhong)涉及獨立董事的(de)(de)相關(guan)規(gui)定(ding)。第(di)一條明確(que)規(gui)則制(zhi)定(ding)目的(de)(de)，增加《中(zhong)(zhong)華人民共和國公(gong)司(si)法(fa)》《中(zhong)(zhong)華人民共和國證券法(fa)》等上(shang)位(wei)法(fa)作為(wei)(wei)制(zhi)定(ding)依據。

　　二(er)是修改規(gui)則(ze)(ze)之(zhi)間(jian)不(bu)一(yi)(yi)致(zhi)的(de)(de)內(nei)容。主要包括：其一(yi)(yi)《獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)指(zhi)(zhi)導(dao)意(yi)(yi)見》和(he)《股東(dong)權益(yi)保護(hu)規(gui)定(ding)(ding)》均規(gui)定(ding)(ding)獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)任期(qi)(qi)屆(jie)滿(man)(man)前(qian)(qian)不(bu)得無(wu)故被(bei)免(mian)職(zhi)，但根據新法優于(yu)舊法的(de)(de)原(yuan)則(ze)(ze)，《獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)規(gui)則(ze)(ze)》第(di)(di)十七(qi)條將獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)任期(qi)(qi)屆(jie)滿(man)(man)前(qian)(qian)解除條款修改為“獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)任期(qi)(qi)屆(jie)滿(man)(man)前(qian)(qian)，上市(shi)(shi)公(gong)司可以經法定(ding)(ding)程序解除其職(zhi)務(wu)”，與(yu)2019年施行的(de)(de)《上市(shi)(shi)公(gong)司章程指(zhi)(zhi)引》相(xiang)關規(gui)定(ding)(ding)保持一(yi)(yi)致(zhi)。其二(er)《獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)指(zhi)(zhi)導(dao)意(yi)(yi)見》第(di)(di)五點(dian)第(di)(di)（一(yi)(yi)）項(xiang)上市(shi)(shi)公(gong)司應(ying)當賦予獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)的(de)(de)特別(bie)職(zhi)權中，未(wei)明確獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)向董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)提(ti)議聘用(yong)(yong)或(huo)解聘會(hui)(hui)(hui)計(ji)師事(shi)務(wu)所(suo)等事(shi)項(xiang)是否必須經過獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)同意(yi)(yi)后方可提(ti)交(jiao)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)，與(yu)《股東(dong)權益(yi)保護(hu)規(gui)定(ding)(ding)》第(di)(di)二(er)點(dian)第(di)(di)（三）項(xiang)“重大關聯交(jiao)易、聘用(yong)(yong)或(huo)解聘會(hui)(hui)(hui)計(ji)師事(shi)務(wu)所(suo)，應(ying)由(you)二(er)分之(zhi)一(yi)(yi)以上獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)同意(yi)(yi)后，方可提(ti)交(jiao)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)會(hui)(hui)(hui)討論”的(de)(de)規(gui)定(ding)(ding)不(bu)一(yi)(yi)致(zhi)，針對前(qian)(qian)述不(bu)同內(nei)容，《獨(du)(du)立(li)(li)(li)(li)董(dong)(dong)(dong)(dong)(dong)(dong)事(shi)規(gui)則(ze)(ze)》第(di)(di)二(er)十二(er)條選(xuan)用(yong)(yong)較(jiao)晚(wan)發布的(de)(de)《股東(dong)權益(yi)保護(hu)規(gui)定(ding)(ding)》的(de)(de)相(xiang)關規(gui)定(ding)(ding)。

　　三是(shi)吸納(na)散落(luo)別(bie)處的(de)規則內容。第三條、第二(er)十一條、第二(er)十二(er)條吸納(na)《股東權(quan)益保護規定》第二(er)點(dian)關于完(wan)善獨立董事制度、發揮獨立董事作(zuo)用(yong)的(de)相(xiang)關內容。