中證網(wang)訊（記者(zhe) 黃一(yi)(yi)靈(ling)）1月13日晚，在(zai)中國證監會指導下(xia)，上(shang)(shang)交(jiao)所(suo)發布(bu)《關于加強退(tui)市(shi)風(feng)險(xian)公(gong)(gong)司2022年(nian)年(nian)度(du)報(bao)(bao)告信(xin)息披露工作(zuo)的通知》（以(yi)下(xia)簡稱《通知》），同(tong)時配(pei)套修改(gai)相關公(gong)(gong)告格(ge)式(shi)指南(nan)，要求(qiu)已被實(shi)施財務(wu)類退(tui)市(shi)風(feng)險(xian)警示(shi)的上(shang)(shang)市(shi)公(gong)(gong)司（以(yi)下(xia)簡稱退(tui)市(shi)風(feng)險(xian)公(gong)(gong)司）在(zai)年(nian)度(du)報(bao)(bao)告披露前增(zeng)加風(feng)險(xian)提示(shi)頻率及(ji)(ji)針對(dui)性，包括區分不同(tong)情形進(jin)行重(zhong)點提示(shi)、按要求(qiu)披露年(nian)度(du)報(bao)(bao)告編制及(ji)(ji)審(shen)計(ji)進(jin)展等，旨在(zai)推動相關上(shang)(shang)市(shi)公(gong)(gong)司及(ji)(ji)其會計(ji)師事務(wu)所(suo)等主體歸(gui)位(wei)盡責，審(shen)慎評估并充分揭(jie)示(shi)退(tui)市(shi)風(feng)險(xian)，及(ji)(ji)早(zao)明確市(shi)場預(yu)期，彰顯上(shang)(shang)交(jiao)所(suo)進(jin)一(yi)(yi)步(bu)嚴格(ge)落實(shi)退(tui)市(shi)制度(du)、保護投資者(zhe)利(li)益(yi)的決心。《通知》主要內容如下(xia)。

　　一是適度(du)增(zeng)(zeng)加退(tui)市風(feng)險揭示的(de)披露(lu)頻(pin)次(ci)。上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)退(tui)市影響重大(da)且(qie)廣泛(fan)，對(dui)投(tou)資者(zhe)會產生深(shen)遠影響。但現有(you)規(gui)則下，個(ge)別公(gong)(gong)(gong)(gong)(gong)司(si)風(feng)險提(ti)示公(gong)(gong)(gong)(gong)(gong)告(gao)的(de)披露(lu)頻(pin)次(ci)低，公(gong)(gong)(gong)(gong)(gong)告(gao)內容較(jiao)為籠統，缺乏針對(dui)性(xing)和時效性(xing)，未(wei)能有(you)效提(ti)示業已存在(zai)的(de)退(tui)市風(feng)險。對(dui)此，上(shang)交所(suo)依據(ju)《上(shang)海證券交易所(suo)股(gu)票上(shang)市規(gui)則》9.1.7條等規(gui)定，適度(du)增(zeng)(zeng)加了財務類(lei)退(tui)市風(feng)險提(ti)示公(gong)(gong)(gong)(gong)(gong)告(gao)的(de)披露(lu)次(ci)數，要(yao)求(qiu)退(tui)市風(feng)險公(gong)(gong)(gong)(gong)(gong)司(si)在(zai)首次(ci)風(feng)險提(ti)示公(gong)(gong)(gong)(gong)(gong)告(gao)披露(lu)后至(zhi)年度(du)報(bao)告(gao)披露(lu)前，應當每10個(ge)交易日披露(lu)1次(ci)風(feng)險提(ti)示公(gong)(gong)(gong)(gong)(gong)告(gao)，向(xiang)投(tou)資者(zhe)提(ti)醒相(xiang)關公(gong)(gong)(gong)(gong)(gong)司(si)存在(zai)退(tui)市風(feng)險。

　　二(er)是聚焦7類風(feng)險(xian)(xian)(xian)情(qing)(qing)(qing)形增強風(feng)險(xian)(xian)(xian)揭(jie)示(shi)(shi)針對(dui)性。退市(shi)(shi)(shi)(shi)風(feng)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)情(qing)(qing)(qing)況(kuang)復雜。為強化風(feng)險(xian)(xian)(xian)揭(jie)示(shi)(shi)效果，便于投資者(zhe)理解，《通知》首次明(ming)確退市(shi)(shi)(shi)(shi)風(feng)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)如涉及(ji)7類較高終止上市(shi)(shi)(shi)(shi)風(feng)險(xian)(xian)(xian)情(qing)(qing)(qing)形的，應予以重點提示(shi)(shi)，主(zhu)要包括業績預告相關指標觸(chu)及(ji)退市(shi)(shi)(shi)(shi)標準、尚未(wei)聘請會(hui)計師(shi)事務所(suo)、會(hui)計師(shi)事務所(suo)對(dui)公(gong)(gong)司(si)(si)是否觸(chu)及(ji)退市(shi)(shi)(shi)(shi)情(qing)(qing)(qing)形的判斷(duan)與(yu)公(gong)(gong)司(si)(si)存在(zai)重大分歧、影響公(gong)(gong)司(si)(si)是否觸(chu)及(ji)退市(shi)(shi)(shi)(shi)情(qing)(qing)(qing)形的事項尚未(wei)核(he)實并履行信息披露(lu)義(yi)務、公(gong)(gong)司(si)(si)預計退市(shi)(shi)(shi)(shi)風(feng)險(xian)(xian)(xian)與(yu)前期披露(lu)出現重大變化等情(qing)(qing)(qing)形。為便于上市(shi)(shi)(shi)(shi)公(gong)(gong)司(si)(si)準確揭(jie)示(shi)(shi)風(feng)險(xian)(xian)(xian)，上交(jiao)所(suo)同步修訂了(le)主(zhu)板、科創板終止上市(shi)(shi)(shi)(shi)風(feng)險(xian)(xian)(xian)提示(shi)(shi)公(gong)(gong)告格式，要求退市(shi)(shi)(shi)(shi)風(feng)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)結合自身(shen)情(qing)(qing)(qing)況(kuang)詳細分析說明(ming)股票(piao)可(ke)能(neng)觸(chu)及(ji)的終止上市(shi)(shi)(shi)(shi)情(qing)(qing)(qing)形及(ji)其原因，提升風(feng)險(xian)(xian)(xian)提示(shi)(shi)的可(ke)讀性和(he)有效性。

　　三是強化年度報(bao)告(gao)(gao)(gao)編制進展披露(lu)及(ji)風(feng)險(xian)(xian)揭(jie)示。退(tui)市(shi)風(feng)險(xian)(xian)公司(si)年度報(bao)告(gao)(gao)(gao)編制進展及(ji)審(shen)(shen)(shen)計(ji)意(yi)見類型(xing)直(zhi)接影響是否(fou)觸及(ji)退(tui)市(shi)指標。為(wei)防(fang)止(zhi)退(tui)市(shi)風(feng)險(xian)(xian)公司(si)“突然死亡”，《通知》明(ming)(ming)確(que)退(tui)市(shi)風(feng)險(xian)(xian)公司(si)應當(dang)在(zai)(zai)年度報(bao)告(gao)(gao)(gao)預(yu)約披露(lu)日前20個交(jiao)易日和10個交(jiao)易日披露(lu)年度報(bao)告(gao)(gao)(gao)編制及(ji)最新(xin)審(shen)(shen)(shen)計(ji)進展情(qing)況，說明(ming)(ming)重大(da)會計(ji)處理、關(guan)鍵審(shen)(shen)(shen)計(ji)事(shi)(shi)項(xiang)、審(shen)(shen)(shen)計(ji)意(yi)見類型(xing)、審(shen)(shen)(shen)計(ji)報(bao)告(gao)(gao)(gao)出(chu)具(ju)時(shi)間安排等事(shi)(shi)項(xiang)是否(fou)與會計(ji)師事(shi)(shi)務(wu)所存(cun)在(zai)(zai)重大(da)分歧。會計(ji)師事(shi)(shi)務(wu)所就前述事(shi)(shi)項(xiang)與公司(si)存(cun)在(zai)(zai)重大(da)分歧的，可以向上交(jiao)所報(bao)告(gao)(gao)(gao)并同步出(chu)具(ju)專項(xiang)說明(ming)(ming)文件(jian)，說明(ming)(ming)具(ju)體分歧及(ji)最新(xin)審(shen)(shen)(shen)計(ji)進展情(qing)況。

　　四是(shi)提(ti)醒(xing)退(tui)(tui)市(shi)風險(xian)公司(si)(si)重(zhong)點(dian)關注(zhu)(zhu)4大(da)類事項。營業收入(ru)(ru)確(que)(que)認及(ji)(ji)扣除、非經常(chang)性損(sun)益認定、審(shen)計(ji)(ji)意(yi)見(jian)類型和保殼交易或(huo)資本(ben)(ben)運(yun)作的(de)會(hui)計(ji)(ji)處理是(shi)涉及(ji)(ji)退(tui)(tui)市(shi)的(de)重(zhong)點(dian)領域和重(zhong)要(yao)環節(jie)。《通(tong)知》要(yao)求退(tui)(tui)市(shi)風險(xian)公司(si)(si)圍繞上(shang)述4類事項進行重(zhong)點(dian)核(he)實(shi)。其一，在(zai)收入(ru)(ru)確(que)(que)認真實(shi)準確(que)(que)的(de)基礎(chu)上(shang)，嚴格按照規則進行營業收入(ru)(ru)扣除及(ji)(ji)披露；其二，結合公司(si)(si)自身業務(wu)實(shi)際情(qing)況和關聯程(cheng)度，依規準確(que)(que)認定非經常(chang)性損(sun)益項目(mu)；其三，高度關注(zhu)(zhu)上(shang)期非標準審(shen)計(ji)(ji)意(yi)見(jian)涉及(ji)(ji)事項在(zai)本(ben)(ben)期的(de)進展情(qing)況，禁止通(tong)過年末突擊變(bian)更會(hui)計(ji)(ji)師事務(wu)所等(deng)方式“購買”審(shen)計(ji)(ji)意(yi)見(jian)以規避(bi)退(tui)(tui)市(shi)；其四，審(shen)慎(shen)處理保殼交易及(ji)(ji)資本(ben)(ben)運(yun)作，依規進行會(hui)計(ji)(ji)處理，不得(de)通(tong)過虛增(zeng)收入(ru)(ru)、違規確(que)(que)認收益等(deng)方式規避(bi)退(tui)(tui)市(shi)。

　　五是督(du)促“關鍵少數(shu)”和(he)中(zhong)介機構(gou)歸位盡責(ze)。退市風險(xian)公司(si)董事(shi)(shi)、監(jian)(jian)事(shi)(shi)、高(gao)級管(guan)(guan)理(li)(li)人(ren)員能否勤(qin)勉履職，會(hui)計(ji)師(shi)事(shi)(shi)務(wu)所(suo)能否做到(dao)審(shen)慎(shen)(shen)、獨立(li)判斷，直接影響(xiang)上市公司(si)年度(du)報(bao)告信(xin)(xin)息披(pi)露的(de)(de)質(zhi)量和(he)退市風險(xian)揭示的(de)(de)效果。《通知》細(xi)化相關責(ze)任主體(ti)盡責(ze)要求，明(ming)確退市風險(xian)公司(si)董事(shi)(shi)、監(jian)(jian)事(shi)(shi)、高(gao)級管(guan)(guan)理(li)(li)人(ren)員應(ying)當(dang)高(gao)度(du)重視年度(du)報(bao)告編制及披(pi)露事(shi)(shi)項(xiang)，獲(huo)取(qu)充分、全面(mian)的(de)(de)決策依據信(xin)(xin)息，合(he)理(li)(li)使(shi)用異議(yi)權。審(shen)計(ji)委員會(hui)應(ying)當(dang)加強與會(hui)計(ji)師(shi)事(shi)(shi)務(wu)所(suo)的(de)(de)溝通，對其審(shen)計(ji)工作進行持續性(xing)監(jian)(jian)督(du)及審(shen)查(cha)。會(hui)計(ji)師(shi)事(shi)(shi)務(wu)所(suo)應(ying)當(dang)結(jie)合(he)退市風險(xian)公司(si)特點，加強審(shen)計(ji)執(zhi)業質(zhi)量控制，依規就營業收入扣除及非經常性(xing)損益等事(shi)(shi)項(xiang)出具專(zhuan)項(xiang)核(he)查(cha)意(yi)見，恰當(dang)判斷上期非標事(shi)(shi)項(xiang)對本期財務(wu)報(bao)表的(de)(de)影響(xiang)，審(shen)慎(shen)(shen)發(fa)表意(yi)見。