中證(zheng)網訊（記者 昝秀麗(li)）證(zheng)監(jian)會(hui)9月(yue)8日(ri)消息，為貫徹落實黨中央、國務院關(guan)(guan)于(yu)機構改革的(de)(de)決策(ce)部署，穩妥(tuo)有序做好企業債(zhai)(zhai)券(quan)職責劃轉相關(guan)(guan)工(gong)作，近日(ri)，證(zheng)監(jian)會(hui)對《公(gong)司(si)(si)債(zhai)(zhai)券(quan)發行(xing)與交易管理(li)辦法(fa)》(以下(xia)簡稱《管理(li)辦法(fa)》)和《公(gong)開(kai)發行(xing)證(zheng)券(quan)的(de)(de)公(gong)司(si)(si)信息披(pi)露內容與格式準則第24號——公(gong)開(kai)發行(xing)公(gong)司(si)(si)債(zhai)(zhai)券(quan)申(shen)請文件》(以下(xia)簡稱《24號準則》)進行(xing)了修訂，并向社會(hui)公(gong)開(kai)征求意見。

　　本次(ci)修訂堅(jian)持(chi)市場化(hua)(hua)、法治化(hua)(hua)，堅(jian)持(chi)制(zhi)(zhi)度(du)(du)先行(xing)、規(gui)則先行(xing)，明(ming)確企(qi)(qi)業(ye)債(zhai)券(quan)(quan)適用《證券(quan)(quan)法》等上(shang)位法，著力(li)構(gou)建(jian)統(tong)一(yi)的公(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)監(jian)(jian)(jian)管(guan)(guan)(guan)制(zhi)(zhi)度(du)(du)規(gui)則體(ti)系，主(zhu)要(yao)遵循四個原則:一(yi)是(shi)堅(jian)持(chi)穩字當頭(tou)。做好制(zhi)(zhi)度(du)(du)規(gui)則銜接，保持(chi)企(qi)(qi)業(ye)債(zhai)券(quan)(quan)市場平穩健(jian)康發(fa)(fa)(fa)展。二是(shi)夯實(shi)制(zhi)(zhi)度(du)(du)基(ji)(ji)礎(chu)。在(zai)(zai)規(gui)章和規(gui)范性文件層(ceng)面進(jin)一(yi)步(bu)完(wan)善公(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)(含企(qi)(qi)業(ye)債(zhai)券(quan)(quan))制(zhi)(zhi)度(du)(du)規(gui)則體(ti)系，明(ming)確將企(qi)(qi)業(ye)債(zhai)券(quan)(quan)總體(ti)納入(ru)公(gong)(gong)司(si)(si)債(zhai)券(quan)(quan)監(jian)(jian)(jian)管(guan)(guan)(guan)框架，強化(hua)(hua)監(jian)(jian)(jian)管(guan)(guan)(guan)協同，提升監(jian)(jian)(jian)管(guan)(guan)(guan)效(xiao)能(neng)。三是(shi)促(cu)進(jin)功(gong)能(neng)發(fa)(fa)(fa)揮。在(zai)(zai)借鑒企(qi)(qi)業(ye)債(zhai)券(quan)(quan)管(guan)(guan)(guan)理經驗的基(ji)(ji)礎(chu)上(shang)，保持(chi)企(qi)(qi)業(ye)債(zhai)券(quan)(quan)“資金跟著項目走”等制(zhi)(zhi)度(du)(du)安排，更好發(fa)(fa)(fa)揮支持(chi)國家重大戰略(lve)、重大項目建(jian)設等功(gong)能(neng)。四是(shi)維護(hu)市場生態。結合監(jian)(jian)(jian)管(guan)(guan)(guan)實(shi)踐，進(jin)一(yi)步(bu)強化(hua)(hua)防假(jia)打(da)假(jia)、募集資金監(jian)(jian)(jian)管(guan)(guan)(guan)、打(da)擊非市場化(hua)(hua)發(fa)(fa)(fa)行(xing)等方面的監(jian)(jian)(jian)管(guan)(guan)(guan)要(yao)求(qiu)，壓實(shi)債(zhai)券(quan)(quan)發(fa)(fa)(fa)行(xing)人主(zhu)體(ti)責(ze)任，督促(cu)中(zhong)介(jie)機構(gou)歸位盡責(ze)，著力(li)健(jian)全(quan)與債(zhai)券(quan)(quan)注(zhu)冊制(zhi)(zhi)改革相(xiang)適應(ying)的事(shi)中(zhong)事(shi)后監(jian)(jian)(jian)管(guan)(guan)(guan)制(zhi)(zhi)度(du)(du)機制(zhi)(zhi)。

　　《管(guan)(guan)理(li)辦(ban)(ban)法》修訂(ding)內容主要(yao)有(you)五個方面:一是落實(shi)黨和國家機構改革部署要(yao)求，將企(qi)業債券(quan)納入《管(guan)(guan)理(li)辦(ban)(ban)法》規(gui)制范(fan)圍，促進(jin)協同發(fa)展。二是強化防假打假要(yao)求，壓實(shi)發(fa)行(xing)(xing)人(ren)(ren)(ren)作為信(xin)息(xi)披(pi)露第一責任(ren)人(ren)(ren)(ren)的(de)(de)義(yi)務，完善(shan)中國證(zheng)監會(hui)及(ji)其(qi)派出機構、證(zheng)券(quan)交易所開展現場(chang)檢查的(de)(de)機制。三是強化募(mu)集(ji)資(zi)金監管(guan)(guan)，進(jin)一步完善(shan)募(mu)集(ji)資(zi)金信(xin)息(xi)披(pi)露有(you)關要(yao)求。四是強化對(dui)非市場(chang)化發(fa)行(xing)(xing)的(de)(de)監管(guan)(guan)要(yao)求，明確發(fa)行(xing)(xing)人(ren)(ren)(ren)的(de)(de)控股股東、實(shi)際控制人(ren)(ren)(ren)不(bu)得參與非市場(chang)化發(fa)行(xing)(xing)。五是根據《中國證(zheng)券(quan)監督管(guan)(guan)理(li)委員會(hui)行(xing)(xing)政許可實(shi)施程序規(gui)定》(2023年修訂(ding))，不(bu)再將主承銷商和證(zheng)券(quan)服(fu)務機構及(ji)其(qi)有(you)關人(ren)(ren)(ren)員被立案調查列為應當中止審核(he)注冊的(de)(de)情形。

　　《24號準(zhun)則》借鑒(jian)現(xian)行(xing)(xing)企(qi)(qi)業債(zhai)(zhai)(zhai)(zhai)券(quan)管理經驗，修訂內容主要(yao)有三個方(fang)面:一是強化(hua)募(mu)投(tou)項(xiang)目合(he)規性要(yao)求，債(zhai)(zhai)(zhai)(zhai)券(quan)募(mu)集(ji)(ji)資(zi)(zi)(zi)金(jin)投(tou)向(xiang)固(gu)定(ding)資(zi)(zi)(zi)產投(tou)資(zi)(zi)(zi)項(xiang)目的(de)，需提供(gong)募(mu)投(tou)項(xiang)目土地、環(huan)評、規劃等合(he)規合(he)法性文(wen)件。二(er)是企(qi)(qi)業債(zhai)(zhai)(zhai)(zhai)券(quan)募(mu)集(ji)(ji)資(zi)(zi)(zi)金(jin)投(tou)向(xiang)固(gu)定(ding)資(zi)(zi)(zi)產投(tou)資(zi)(zi)(zi)項(xiang)目的(de)，要(yao)求發(fa)行(xing)(xing)人提供(gong)省級及(ji)以上發(fa)改部門(men)(men)出具(ju)的(de)專項(xiang)意見。三是壓(ya)實會計(ji)師“看門(men)(men)人”責任，明(ming)確部分債(zhai)(zhai)(zhai)(zhai)券(quan)發(fa)行(xing)(xing)人提供(gong)會計(ji)師出具(ju)的(de)發(fa)行(xing)(xing)人最近一年資(zi)(zi)(zi)產清單(dan)及(ji)相關說明(ming)文(wen)件的(de)要(yao)求。

　　證監會(hui)表示，下一步將根據公(gong)開征求意見情況(kuang)，進(jin)一步修改(gai)完善《管理辦法》和(he)《24號準則》，履行(xing)相關程(cheng)序后盡(jin)快發布實施。同時，抓(zhua)緊(jin)做(zuo)好(hao)企(qi)業(ye)債(zhai)券(quan)(quan)相關配套制(zhi)度規則的制(zhi)定或修訂工作，指導各證券(quan)(quan)交易所、中國結(jie)算(suan)公(gong)司、證券(quan)(quan)業(ye)協會(hui)等(deng)做(zuo)好(hao)制(zhi)度銜接，夯實企(qi)業(ye)債(zhai)券(quan)(quan)法制(zhi)基礎，為企(qi)業(ye)債(zhai)券(quan)(quan)市(shi)場依法合規運(yun)行(xing)提供保障，更好(hao)發揮債(zhai)券(quan)(quan)市(shi)場服務實體經濟高質量發展和(he)支持重大戰略、重大項(xiang)目建設的功能。