中證網(wang)訊(xun)（記者 黃(huang)一靈）5月7日，上(shang)交所修訂并發(fa)布(bu)了《上(shang)海(hai)證券交易所上(shang)市公(gong)司自律監(jian)管指南(nan)第1號(hao)——公(gong)告(gao)(gao)(gao)格(ge)式(shi)(shi)（2022年修訂）》（以下(xia)簡稱《公(gong)告(gao)(gao)(gao)格(ge)式(shi)(shi)指南(nan)》）。《公(gong)告(gao)(gao)(gao)格(ge)式(shi)(shi)指南(nan)》是上(shang)市公(gong)司編(bian)制(zhi)公(gong)告(gao)(gao)(gao)的(de)(de)“說明書”，使用度高、實操性強，直接影(ying)響公(gong)告(gao)(gao)(gao)的(de)(de)編(bian)制(zhi)質量和投資者閱讀(du)公(gong)告(gao)(gao)(gao)的(de)(de)便利(li)度和體驗感(gan)。

　　據悉，此次修訂《公(gong)告格(ge)(ge)式(shi)指南(nan)》，是上交所在中國證監(jian)會的(de)(de)指導(dao)下(xia)，精(jing)簡(jian)優化(hua)(hua)上市(shi)(shi)(shi)公(gong)司持續監(jian)管規則(ze)體(ti)系(xi)的(de)(de)又一(yi)(yi)重(zhong)要舉(ju)措。一(yi)(yi)是認真(zhen)落實(shi)(shi)國務院(yuan)《關(guan)于進一(yi)(yi)步提(ti)(ti)高上市(shi)(shi)(shi)公(gong)司質量的(de)(de)意(yi)見(jian)》要求，優化(hua)(hua)信(xin)(xin)息(xi)披露(lu)內容，提(ti)(ti)升(sheng)信(xin)(xin)息(xi)披露(lu)質量，努(nu)力做到簡(jian)明清晰、通俗易懂；二是持續深(shen)化(hua)(hua)“放管服”改革，精(jing)簡(jian)證明事項(xiang)，壓縮(suo)報(bao)備材料，切實(shi)(shi)減輕上市(shi)(shi)(shi)公(gong)司等信(xin)(xin)息(xi)披露(lu)主(zhu)體(ti)的(de)(de)負(fu)擔，便利市(shi)(shi)(shi)場主(zhu)體(ti)辦理各(ge)項(xiang)信(xin)(xin)息(xi)披露(lu)業(ye)務；三(san)是扎實(shi)(shi)做好“開門辦監(jian)管”，及時回應2021年以來各(ge)類(lei)調研中收集的(de)(de)意(yi)見(jian)和(he)訴求，充(chong)分吸(xi)收上市(shi)(shi)(shi)公(gong)司關(guan)于《公(gong)告格(ge)(ge)式(shi)指南(nan)》的(de)(de)優化(hua)(hua)建議，提(ti)(ti)升(sheng)上市(shi)(shi)(shi)公(gong)司的(de)(de)滿意(yi)度和(he)獲得感。

　　具體(ti)(ti)來看，規(gui)(gui)(gui)則(ze)體(ti)(ti)系(xi)(xi)上(shang)(shang)，突出簡(jian)明好用(yong)。一是“并(bing)”：將原規(gui)(gui)(gui)則(ze)體(ti)(ti)系(xi)(xi)中未實現連續編號(hao)的同(tong)類(lei)業(ye)務公(gong)(gong)(gong)告(gao)予以歸(gui)并(bing)整合(he)，并(bing)按業(ye)務流程重新排序，方(fang)便上(shang)(shang)市(shi)公(gong)(gong)(gong)司(si)“一鍵直達”。將41項(xiang)(xiang)公(gong)(gong)(gong)告(gao)格(ge)式合(he)并(bing)至8項(xiang)(xiang)，主(zhu)要涉(she)及(ji)募集資金、業(ye)績預(yu)(yu)告(gao)（快報(bao)）及(ji)更正、利潤分配(pei)及(ji)公(gong)(gong)(gong)積金轉增股本方(fang)案、可轉換公(gong)(gong)(gong)司(si)債(zhai)券(quan)、股權(quan)激勵、股東及(ji)董監高增持股份、股票風險警示及(ji)終止(zhi)上(shang)(shang)市(shi)、破產重整等(deng)。二是“廢”：刪除上(shang)(shang)位(wei)規(gui)(gui)(gui)則(ze)已有(you)詳(xiang)細規(gui)(gui)(gui)定(ding)、實踐中使用(yong)頻率較低、因(yin)規(gui)(gui)(gui)則(ze)調整不再(zai)需要披露(lu)或者存在重復的公(gong)(gong)(gong)告(gao)格(ge)式。主(zhu)要涉(she)及(ji)特別重大合(he)同(tong)、公(gong)(gong)(gong)開發行證券(quan)預(yu)(yu)案、公(gong)(gong)(gong)司(si)債(zhai)券(quan)、暫停上(shang)(shang)市(shi)、恢復上(shang)(shang)市(shi)、轉讓礦業(ye)權(quan)、重大事項(xiang)(xiang)獲批、股權(quan)激勵回購等(deng)，共(gong)計16項(xiang)(xiang)。

　　規(gui)范(fan)方(fang)(fang)式上(shang)，引入“原(yuan)則+例(li)舉(ju)”方(fang)(fang)式。原(yuan)《公(gong)(gong)(gong)告格(ge)式指(zhi)南(nan)》中，各項信(xin)(xin)息(xi)(xi)披(pi)(pi)(pi)(pi)(pi)露(lu)的(de)(de)細化(hua)要(yao)求(qiu)方(fang)(fang)式較(jiao)為剛性(xing)，無法滿足上(shang)市(shi)公(gong)(gong)(gong)司(si)(si)的(de)(de)個(ge)性(xing)化(hua)需要(yao)，也(ye)在一定程(cheng)度(du)上(shang)造(zao)成信(xin)(xin)息(xi)(xi)披(pi)(pi)(pi)(pi)(pi)露(lu)冗余問(wen)題。此(ci)次修(xiu)訂在保障(zhang)信(xin)(xin)息(xi)(xi)披(pi)(pi)(pi)(pi)(pi)露(lu)合(he)規(gui)基本(ben)要(yao)求(qiu)的(de)(de)同(tong)時，給公(gong)(gong)(gong)司(si)(si)如(ru)何(he)呈現、表達提供(gong)空間。《公(gong)(gong)(gong)告格(ge)式指(zhi)南(nan)》首(shou)先(xian)闡(chan)明信(xin)(xin)息(xi)(xi)披(pi)(pi)(pi)(pi)(pi)露(lu)的(de)(de)目標(biao)(biao)，而后(hou)通(tong)過例(li)舉(ju)方(fang)(fang)式提出披(pi)(pi)(pi)(pi)(pi)露(lu)建議，便于上(shang)市(shi)公(gong)(gong)(gong)司(si)(si)對照(zhao)(zhao)披(pi)(pi)(pi)(pi)(pi)露(lu)目標(biao)(biao)，更(geng)有針對性(xing)地進行披(pi)(pi)(pi)(pi)(pi)露(lu)。如(ru)，在對外(wai)投資(zi)公(gong)(gong)(gong)告格(ge)式中，原(yuan)《公(gong)(gong)(gong)告格(ge)式指(zhi)南(nan)》要(yao)求(qiu)披(pi)(pi)(pi)(pi)(pi)露(lu)標(biao)(biao)的(de)(de)公(gong)(gong)(gong)司(si)(si)的(de)(de)經(jing)營范(fan)圍(wei)、注冊資(zi)本(ben)、出資(zi)方(fang)(fang)式、董(dong)事會及管理層人員安排等事項。此(ci)次修(xiu)訂后(hou)，《公(gong)(gong)(gong)告格(ge)式指(zhi)南(nan)》明確，上(shang)市(shi)公(gong)(gong)(gong)司(si)(si)可以按照(zhao)(zhao)重要(yao)性(xing)原(yuan)則，圍(wei)繞標(biao)(biao)的(de)(de)公(gong)(gong)(gong)司(si)(si)的(de)(de)投資(zi)價值披(pi)(pi)(pi)(pi)(pi)露(lu)相關情況。

　　證明(ming)事項上，注(zhu)重“減(jian)證便民”。刪減(jian)各類報(bao)(bao)備(bei)文件要求近百項，占比達40%。僅保(bao)留與驗(yan)證信(xin)(xin)(xin)息披露內容真實性直(zhi)接相關、確(que)有(you)(you)必要的(de)報(bao)(bao)送文件。如，為他人提(ti)供(gong)擔保(bao)、變(bian)更公(gong)司(si)全稱、證券簡稱（實施）等(deng)公(gong)告(gao)格(ge)(ge)式中，考慮(lv)到工商登記信(xin)(xin)(xin)息可通過公(gong)開渠(qu)道查詢，不再(zai)要求報(bao)(bao)備(bei)被擔保(bao)人、上市(shi)公(gong)司(si)的(de)營業執照復印件。又如，募集資(zi)金相關公(gong)告(gao)格(ge)(ge)式中，變(bian)更募集資(zi)金投資(zi)項目的(de)情(qing)(qing)況(kuang)在公(gong)告(gao)中已有(you)(you)詳細信(xin)(xin)(xin)息，不再(zai)要求額外提(ti)供(gong)相關情(qing)(qing)況(kuang)報(bao)(bao)告(gao)。此外，對(dui)于一(yi)些可以為投資(zi)者提(ti)供(gong)更多有(you)(you)價值(zhi)信(xin)(xin)(xin)息的(de)中介機構意見或報(bao)(bao)告(gao)，從報(bao)(bao)備(bei)文件改為上網文件，為投資(zi)者提(ti)供(gong)更多驗(yan)證信(xin)(xin)(xin)息。

　　上(shang)交(jiao)所表示，《公告格式指南》發(fa)布后，將繼續按照(zhao)“開門辦監管”的要求，積極組織上(shang)市(shi)(shi)公司(si)培訓，認真(zhen)聽取上(shang)市(shi)(shi)公司(si)、投資者(zhe)、中(zhong)介(jie)機構等(deng)市(shi)(shi)場主體的意見、建議(yi)，持(chi)續提升市(shi)(shi)場主體辦理信(xin)(xin)息披露(lu)業務(wu)的友好度，不斷(duan)推動加強信(xin)(xin)息披露(lu)的針對性(xing)和(he)有效性(xing)。