內地修訂中概股境外檢查規定 明確會計檔案管理要求
中證監會同國家財政部、國家保密局、國家檔案局,修訂《關於加強在境外發行證券與上市相關保密和檔案管理工作的規定》,原《規定》共12條,修訂後共13條(刪減2條,新增3條),包括修改有關境外檢查規定及明確會計檔案管理要求等。
該規定指出,結合跨境審計監管合作的國際慣例,刪除規定中關於「現場檢查應以中國監管機構爲主進行,或者依賴中國監管機構的檢查結果」的表述。結合《證券法》的規定,明確境外證券監督管理機構及有關主管部門,提出就境內企業境外發行證券和上市相關活動,對境內企業以及爲該等企業提供相關證券服務的證券公司、證券服務機構進行調查取證或開展檢查的,應當通過跨境監管合作機制進行,中證監或有關主管部門依據雙多邊合作機制提供必要的協助,爲安全高效開展包括聯合檢查在內的跨境監管合作提供製度保障。
同時,規定中刪除關於境外上市公司的定義和境外中資控股上市公司的境內股權持有單位參照執行的規定,將「境內企業」定義爲包括在境外直接發行上市的境內股份有限公司和境外間接發行上市主體的境內營運實體。規定顯示,將《國務院管理規定》加入該規定,將「在境外發行證券與上市」表述統一修改爲「境內企業境外發行證券和上市」。
在會計檔案管理方面,明確境內企業向有關證券公司、證券服務機構、境外監管機構等單位和個人,提供對國家和社會具有重要保存價值的會計檔案或會計檔案複製件的,應當按照國家有關規定履行相應程序。(ta/w) ~
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