中證網(wang)(wang)訊（記者 歐陽劍(jian)環(huan)）財(cai)(cai)政部(bu)網(wang)(wang)站12月15日消息，財(cai)(cai)政部(bu)、證監(jian)會印發(fa)《關于強(qiang)化上市公司及(ji)擬上市企業內部(bu)控制(zhi)建設 推(tui)進內部(bu)控制(zhi)評價和審(shen)計(ji)的通知》，并自發(fa)布之日起施(shi)行。

　　《通知》明確(que)，各上市公司(si)應(ying)嚴格按照《企(qi)(qi)(qi)業內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)基本(ben)規(gui)范》及企(qi)(qi)(qi)業內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)配套指引（以下合稱企(qi)(qi)(qi)業內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)規(gui)范體系(xi)）的(de)有關要求(qiu)，持(chi)續優化內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)度，完善風險評(ping)估機制(zhi)(zhi)(zhi)，加強(qiang)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)評(ping)價和審計(ji)，科學認定內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)缺陷(xian)，強(qiang)化內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)缺陷(xian)整改，促進公司(si)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)持(chi)續改進，不斷(duan)提升(sheng)內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)有效性。目前(qian)尚未全面(mian)實施(shi)企(qi)(qi)(qi)業內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)規(gui)范體系(xi)的(de)上市公司(si)，應(ying)根據企(qi)(qi)(qi)業內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)規(gui)范體系(xi)的(de)要求(qiu)開展內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)評(ping)價，聘請會計(ji)師事務所對財(cai)務報告內(nei)(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)進行審計(ji)。 

　　各上(shang)(shang)市(shi)公(gong)(gong)(gong)司應(ying)嚴格執行(xing)企(qi)(qi)業內(nei)部(bu)(bu)(bu)控(kong)制規(gui)(gui)范體系和《公(gong)(gong)(gong)開(kai)(kai)發行(xing)證券(quan)的(de)(de)(de)(de)公(gong)(gong)(gong)司信息披露編報(bao)(bao)(bao)規(gui)(gui)則第21號——年(nian)(nian)(nian)度內(nei)部(bu)(bu)(bu)控(kong)制評(ping)價報(bao)(bao)(bao)告(gao)的(de)(de)(de)(de)一(yi)般規(gui)(gui)定(ding)》有關要(yao)求，真實、準確、完整披露公(gong)(gong)(gong)司內(nei)部(bu)(bu)(bu)控(kong)制相關信息，每年(nian)(nian)(nian)在披露公(gong)(gong)(gong)司年(nian)(nian)(nian)度報(bao)(bao)(bao)告(gao)（以下(xia)簡(jian)稱年(nian)(nian)(nian)報(bao)(bao)(bao)）的(de)(de)(de)(de)同時，披露經董(dong)事會(hui)批準的(de)(de)(de)(de)公(gong)(gong)(gong)司內(nei)部(bu)(bu)(bu)控(kong)制評(ping)價報(bao)(bao)(bao)告(gao)以及會(hui)計(ji)(ji)師事務所(suo)出(chu)具的(de)(de)(de)(de)財務報(bao)(bao)(bao)告(gao)內(nei)部(bu)(bu)(bu)控(kong)制審(shen)計(ji)(ji)報(bao)(bao)(bao)告(gao)。目(mu)前尚未(wei)按照(zhao)企(qi)(qi)業內(nei)部(bu)(bu)(bu)控(kong)制規(gui)(gui)范體系要(yao)求實施內(nei)部(bu)(bu)(bu)控(kong)制審(shen)計(ji)(ji)的(de)(de)(de)(de)創業板和北京證券(quan)交易(yi)所(suo)上(shang)(shang)市(shi)公(gong)(gong)(gong)司，應(ying)自(zi)披露公(gong)(gong)(gong)司2024年(nian)(nian)(nian)年(nian)(nian)(nian)報(bao)(bao)(bao)開(kai)(kai)始，披露經董(dong)事會(hui)批準的(de)(de)(de)(de)公(gong)(gong)(gong)司內(nei)部(bu)(bu)(bu)控(kong)制評(ping)價報(bao)(bao)(bao)告(gao)以及會(hui)計(ji)(ji)師事務所(suo)出(chu)具的(de)(de)(de)(de)財務報(bao)(bao)(bao)告(gao)內(nei)部(bu)(bu)(bu)控(kong)制審(shen)計(ji)(ji)報(bao)(bao)(bao)告(gao)。 

　　《通知》要求，擬上市(shi)企(qi)業(ye)應自提(ti)交以2024年(nian)12月31日為審計截止日的申報(bao)(bao)材(cai)料開始，提(ti)供(gong)會計師(shi)事務所出具的無保留意見的財務報(bao)(bao)告(gao)內部控制(zhi)審計報(bao)(bao)告(gao)。已經在審的擬上市(shi)企(qi)業(ye)，應于更新2024年(nian)年(nian)報(bao)(bao)材(cai)料時(shi)提(ti)供(gong)上述材(cai)料。 

　　通過發(fa)行上(shang)市審(shen)核并于《通知》發(fa)布當年(nian)上(shang)市的(de)(de)(de)(de)公(gong)司，最(zui)遲應在披露(lu)上(shang)市后下一個會(hui)計(ji)年(nian)度的(de)(de)(de)(de)年(nian)報(bao)(bao)(bao)的(de)(de)(de)(de)同時，披露(lu)經董(dong)事(shi)會(hui)批(pi)準(zhun)的(de)(de)(de)(de)公(gong)司內部(bu)控(kong)制(zhi)評價(jia)報(bao)(bao)(bao)告(gao)(gao)以及會(hui)計(ji)師事(shi)務所出(chu)具(ju)的(de)(de)(de)(de)財務報(bao)(bao)(bao)告(gao)(gao)內部(bu)控(kong)制(zhi)審(shen)計(ji)報(bao)(bao)(bao)告(gao)(gao)；通過發(fa)行上(shang)市審(shen)核并于本通知發(fa)布次年(nian)上(shang)市的(de)(de)(de)(de)公(gong)司，應在披露(lu)上(shang)市當年(nian)度的(de)(de)(de)(de)年(nian)報(bao)(bao)(bao)的(de)(de)(de)(de)同時，披露(lu)經董(dong)事(shi)會(hui)批(pi)準(zhun)的(de)(de)(de)(de)公(gong)司內部(bu)控(kong)制(zhi)評價(jia)報(bao)(bao)(bao)告(gao)(gao)以及會(hui)計(ji)師事(shi)務所出(chu)具(ju)的(de)(de)(de)(de)財務報(bao)(bao)(bao)告(gao)(gao)內部(bu)控(kong)制(zhi)審(shen)計(ji)報(bao)(bao)(bao)告(gao)(gao)。 

　　此外，因(yin)進行破產重(zhong)整、重(zhong)組上市(shi)(shi)或重(zhong)大(da)資產重(zhong)組，無法(fa)按照規定(ding)時間披露(lu)公(gong)司(si)內(nei)部控制(zhi)相關信息的上市(shi)(shi)公(gong)司(si)，應(ying)在相關交易完成后的下(xia)一個會計(ji)年度的年報(bao)披露(lu)的同時，披露(lu)經董事會批準的公(gong)司(si)內(nei)部控制(zhi)評價報(bao)告(gao)以及(ji)會計(ji)師事務(wu)所出具的財務(wu)報(bao)告(gao)內(nei)部控制(zhi)審計(ji)報(bao)告(gao)。 

　　《通知(zhi)》指(zhi)出，注(zhu)冊會計(ji)師應(ying)嚴格遵(zun)照(zhao)《企(qi)業(ye)(ye)內(nei)部控(kong)制(zhi)(zhi)審(shen)計(ji)指(zhi)引》和《企(qi)業(ye)(ye)內(nei)部控(kong)制(zhi)(zhi)審(shen)計(ji)指(zhi)引實施(shi)意見》等相(xiang)關規范要(yao)求(qiu)對(dui)上(shang)市(shi)(shi)公(gong)(gong)(gong)司(si)及(ji)擬上(shang)市(shi)(shi)企(qi)業(ye)(ye)財務報(bao)告(gao)內(nei)部控(kong)制(zhi)(zhi)實施(shi)審(shen)計(ji)，勤(qin)勉盡(jin)責，充(chong)分了解和掌握上(shang)市(shi)(shi)公(gong)(gong)(gong)司(si)及(ji)擬上(shang)市(shi)(shi)企(qi)業(ye)(ye)財務報(bao)告(gao)內(nei)部控(kong)制(zhi)(zhi)建設和實施(shi)情況(kuang)，綜合(he)判(pan)斷上(shang)市(shi)(shi)公(gong)(gong)(gong)司(si)及(ji)擬上(shang)市(shi)(shi)企(qi)業(ye)(ye)財務報(bao)告(gao)內(nei)部控(kong)制(zhi)(zhi)有效性，獨立客(ke)觀公(gong)(gong)(gong)正發表審(shen)計(ji)意見，提高內(nei)部控(kong)制(zhi)(zhi)審(shen)計(ji)質量。同時，關注(zhu)非財務報(bao)告(gao)內(nei)部控(kong)制(zhi)(zhi)重大缺陷情況(kuang)，督促上(shang)市(shi)(shi)公(gong)(gong)(gong)司(si)及(ji)擬上(shang)市(shi)(shi)企(qi)業(ye)(ye)不斷完善內(nei)部控(kong)制(zhi)(zhi)體系，提升(sheng)內(nei)部治(zhi)理水平。