【中英文对照版】上市公司现场检查规则

上市公司现场检查规则【制定机关】Rules for the On-site Inspectionof Listed【发文字号】Companies【公布日期】【施行日期】【效力位阶】中国证券监督管理委员会【法规类别】中国证券监督管理委员会公告〔〕号202221部门规范性文件证券监督管理机构与市场监管Issuing authorityInstrumentalities of the StateCouncil,All Commissions,ChinaSecurities Regulatory Commission DocumentNumber AnnouncementNo.21

[2022]of the China SecuritiesRegulatoryCommission Dateissued01-05-2022Effective date01-05-2022Level ofAuthority DepartmentalRegulatoryDocuments中国证券监督管理委员会公告Area ofLaw Securities202221号Announcement of theChina Securities现公布《上市公司现场检查规则》，自Regulatory Commission公布之日起施行No.21

[2022]The Rules for the On-site Inspectionof Listed证监会Companies arehereby issued,and shall comeinto forceon the date of issuance.2022年1月5日ChinaSecuritiesRegulatoryCommission附件1:上市公司现场检查规则January5,2022附件2《上市公司现场检查规则》修Annex1:Rulesforthe On-site Inspectionof订说明Listed CompaniesAnnex2:Explanatory Noteson the上市公司现场检查规则Revision of the Rulesforthe On-siteInspection of Listed CompaniesOmittedRules fortheOn-site Inspectionof ListedCompaniesit shalltransfer itto thecompetent departmentforhandling.第三H条检查人员实施现场检查，有下列情形之一的，由中国证监Article31Where anyspot inspector commits会责令改正，依法给予行政处分；构any of the followingconduct,the CSRCshall成犯罪的，依法移送司法机关追究刑order himto makecorrection andtake anadministrativedisciplinary actionagainst him事责任according to law;and,if anycrime isconstituted,transfer the case to the judicialorganfor criminalinvestigation:

（一）玩忽职守造成严重后果;1Neglecting duties,which hascausedserious consequences.

（二）利用职权打击报复；2Taking revengeby abusingpowers.

（三）利用职务便利谋取不正当利3Seeking illicitgains bytaking advantage益；of hisposition.

（四）泄露当事人商业秘密或者个人4Divulging anytrade secretor personal隐私；privacy of a party concerned.

（五）依规定应当回避不回避，影响5Failing todisqualify himselfwhen heis公正执法，造成不良后果；required todo so,which hasimpairedimpartiality inlaw enforcementand causedadverseconsequences.

（六）应当追究法律责任的其他行6Any otheract forwhich heshall besubjectto legalliability.为Chapter VSupplemental Provisions第五章附则第三十二条中国证监会对上市Article32The CSRCsinspection resultsona listed company donot representany公司的检查结果并不代表对其投资价substantial judgmenton theinvestment value值的实质性判断，投资者应自行判断of the listedcompany,and investorsshall rely投资风险on theirown judgmentson investmentrisks.Article33These Rulesshallcomeinto forceon thedateofissuance,upon whichthe第三十三条本规则自公布之日Measures fortheOn-site InspectionofListed起施行2010年5月20日施行的《上Companies AnnouncementNo.12市公司现场检查办法》（证

[2010],CSRC,effectiveon May20,20105监会公告（2010〕12号）同时废止shall berepealed.Chapter IGeneral Provisions第一章总则Article1To regulatethe on-site inspection of第一条为了规范上市公司现场检listed companies,strengthen thesupervision查行为，加强对上市公司及相关各方over listed companies and the relevant parties,的监督管理，进一步提高上市公司质further improvethe qualityof listedcompanies,量，保护投资者合法权益，维护证券protect thelegitimate rightsand interestsof市场秩序，根据《中华人民共和国证investors andmaintain theorder of the券法》、《中华人民共和国公司法》securities market,these Rulesare formulated等法律、行政法规，制定本规则pursuant to the SecuritiesLaw of the PeoplesRepublicof China,the CompanyLaw of thePeoples Republicof Chinaand otherlawsand administrative regulations.Article2For thepurpose of these Rules,theterm Hon-site inspectionHrefers to the第二条本规则所称现场检查，是regulatory lawenforcement actionsby which指中国证券监督管理委员会及其派出the CSRCand itsregional officeshereinafter机构（以下统称中国证监会），对上collectively referred to as the市公司及其他信息披露义务人的信息CSRC conductfield verificationof the披露行为、以及上市公司的公司治理information disclosureconduct oflisted合规性等情况进行实地验证核实的监companies and other personswith information管执法行为disclosure obligations,compliance oflistedcompanies incorporate governance,andother conditions.Stock exchangesin conductingon-siteinspections oflistedcompaniesin accordancewith the lawmay applythese Rules,mutatis证券交易所依法开展上市公司现场检mutandis.查，可参照适用本规则Article3When the CSRC conductsan on-siteinspection toperform itsduties according tolaw,the inspectee and itsemployees shall第三条中国证监会依法履行职cooperate and ensure the authenticity,责，进行现场检查，检查对象及其工accuracy,integrity andtimeliness of the作人员应当配合，保证提供的有关文relevant documents and data provided by件和资料真实、准确、完整、及时，them,and shall not refuse or impede theinspection ormake anyconcealment.不得拒绝、阻碍和隐瞒Article4Spot inspectorsofthe CSRC hereinafterreferred to as the“inspectorsmust befaithfully performtheir duties,handle inspectionaffairs according tolaw,stick toprobity andself-discipline andensure theindependency,objectiveness,fairness andhigh efficiencyof on-site inspections,shall notinterfere withthe normal第第六四条条中根国据证现场监检会查实内施容现，场检检production andtrading activitiesof theinspectees,shall notseek illicitgains bytaking查查人的员人可员以（采以取下全简面称检检查查和人专员项）检必查须advantage oftheir positions,and shallnot忠的方于式职对守检，查依对法象办实事施，检廉查洁自律，确divulge thetrade secretsofthe inspectees to保现场检查独立、客观、公正、高效，which theyhave access.不得干预检查对象正常的生产经营活动，不得利用职务便利牟取不正当利The precedingparagraph shallalso applytothe securities service institutionsand the益，不得泄露所知悉的检查对象的商relevant personnelhired by the CSRC业秘密according to its workneeds.Chapter IIContents andManners ofOn-site InspectionArticle5In an on-site inspection,the前款规定适用于中国证监会根据需要emphasis shall be placedon:聘请的证券服务机构及相关人员1The authenticity,accuracy,integrity,timeliness andimpartiality ofthe disclosedinformation.第二章现场检查内容及方式2The regulatory compliance incorporategovernance.第五条现场检查应当重点关注下列内容3The regulatorycompliance in the exerciseofthe shareholdersright orcontrol powerby

（一）信息披露的真实性、准确性、完the controlling shareholder or actualcontroller.整性、及时性和公平性；4The regulatorycompliance in accounting

（二）公司治理的合规性；and financialmanagement.5The dutifulnessof intermediaries.

（三）控股股东、实际控制人行使股东权利或控制权的规范性；6Other mattersas specifiedby the CSRC.Article6Based on the contentsof anon-siteinspection,the inspectorsmay inspect the

（四）会计核算和财务管理的合规inspectee by means ofcomprehensiveinspection andspecial-purpose inspection.性；

（五）中介机构的尽责履职情况；

（六）中国证监会认定的其他事项Article7Comprehensive inspection is the第七条全面检查是对公司信息披露、comprehensive androutine general公司治理等情况实行的全面性、例行inspectionofthe informationdisclosure,性的常规检查专项检查是针对公司corporate governance,and otherconditions存在的问题或者of companies.A special-purpose inspection易发风险的重大事项进行的专门refers to a specialinspection on the检查inspectees existingproblems ormajormatters tendingto causerisks.Chapter IIIOn-site InspectionProcedure第三章现场检查程序Article8The CSRCshall organizeon-site,第八条中国证监会依法组织实施inspections bylaw.When anon-site现场检查工作，现场检查时，检查人inspectionisconducted,there shall be at员不得少于二人必要时，可以聘请least twoinspectors.When necessary,证券服务机构予以协助securitiesserviceinstitutions may be hiredfor assistance.,第九条检查对象认为检查人员与Article9Where the inspectee considers其存在利害关系的，有权申请检查人that aninspector is a partyof interesttoit,it员回避shall beentitled toapply fordisqualificationof theinspector.检查人员认为自己与检查对象有利害An inspectorwho believesthat heisa party关系的，应当回避of interestto the inspectee shallvoluntarilydisqualify himself.On anapplication fordisqualification filedby对检查对象提出的回避申请，中国证the inspectee,the CSRCshall makea监会应当在三个工作日内以口头或者decision verballyor inwriting withinthree书面形式作出决定workdays.Article10The CSRCshall inprinciple give第十条中国证监会原则应提前a writtenadvance noticeofthe inspection to以书面形式告知检查对象，要求检查the inspectee,requiring the inspectee to对象准备有关文件和资料，要求相关prepare the relevant documents and dataand the relevantpersonnel tobe on the人员在场配合检查spot tocooperate withthe inspectors.In theevent ofany majoremergency or any在出现重大紧急情况或者有显著证据obvious evidencethat notifyingthe inspectee证明提前告知检查对象可能影响检查beforehand mayaffect theinspection results,效果的情况下，经中国证券监督管理withtheapproval ofthe personin chargeof委员会或其派出机构的负责人批准，the CSRCor itslocal office,a surprise可以不提前告知，实施突击检查inspection maybe conductedwithout theabovenotice.第十一条检查人员进行现场检查Article11The inspectorsshall showtheir时，应当出示合法证件和现场检查通lawful certificatesand anon-site inspection知书notice whenconducting anon-siteinspection.第十二条实施现场检查时,检查Article12In anon-site inspection,the对象应当按照要求及时向检查人员提inspectee shalltimely providethe inspectors供检查所需的文件和资料，并对所提with documentsand datanecessary forthe供的文件和资料的真实性、准确性、inspection as required,and makea written完整性作出书面承诺commitment tothe authenticity,accuracyand integrity ofthese documentsand data.第十三条现场检查中发现的问Article13Where aproblem revealedin an题涉及上市公司控股股东或实际控制on-site inspectioninvolves the controlling人、并购重组当事人、中介机构等有shareholder oractual controller ofa listed关单位和个人的，中国证监会可在检company,a partytoamerger,acquisition or查事项范围内一并实施检查，并要求any otherreorganization,an intermediary or其提供情况说明、工作底稿及其他相any otherentity or individual,the CSRCmayconcurrently makean inspectionof suchan关文件和资料entity orindividual withinthe extentof theinspectedmatters,and requirethe entity orindividual toprovide anexplanation,workpapers and other relevant documents anddata.The entity orindividualmentioned inthepreceding paragraphshall cooperate with前款规定的有关单位和个人应当配合the inspectorsandensurethe authenticity,检查，保证提供的有关文件和资料真accuracy,integrity andtimeliness ofthedocuments and dataprovidedby it/him and实、准确、完整、及时，不得拒绝、5shallnotrefuseorimpedetheinspection or阻碍和隐瞒make anyconcealment.Article14Where,in anon-site inspection,the CSRC discovers anyclue abouta第十四条中国证监会实施现场检practicing violationby the relevantintermediary,it maybring theintermediary查，发现相关中介机构存在执业违规into thescope ofinspection.线索的，可以将该中介机构纳入检查范围进行检查Article15The inspectorsmay,by wayofinterview,ask the inspectee and the relevantpersonnelto explainthe mattersinvolved in.第十五条检查人员可以采取询问theinspection,and keepa recordofthe的方式，要求检查对象及相关人员对interview,which shallbe signedby the与检查工作有关的事项作出说明，制interviewee forconfirmation.作询问笔录并由被询问人签名确认Article16In anon-site inspection,theinspectors mayconsult,copy,record,第十六条实施现场检查时,检查audiotape,videotape andtake photosofthe人员可以对有关文件、资料和情况进relevantdocumentsanddata,the relevant行查阅、复制、记录、录音、录像、entityorindividual shallconfirm andensure照相，相关单位和个人应当确认并保theauthenticity,accuracy andintegrityof证提供文件和资料的真实、准确、完thesedocumentsanddata.整Article17In anon-site inspection,theinspectors maycheck uponthe production,第十七条实施现场检查时，检查trading andmanagement premisesofthe人员可以对检查对象的生产、经营、inspectee andexamine itspurchase,管理场所进行查看，并检查有关采购、production,sales,storage,logistics,and生产、销售、仓储、物流等文件和资other relevantdocumentsanddata.If the料检查人员需走访客户、供应商等inspectors needto visitcustomers,suppliers,and otherrelevantparties,thelisted相关方的，上市公司应予以协助company shallprovide assistance.Article18Inspectors shallprepareinspection workreports asrequired.Beforeforming aninspection report,the inspectors第十八条检查人员应当按照要shall listentotheexplanations ofinspectees求制作检查工作报告在形成检查报and intermediariesonthemain issuesandconditions discoveredintheon-site告前，检查人员应当就现场检查中发inspection,andtheinspecteeandthe现的主要问题及情况听取检查对象及intermediaries mayprovide written中介机构的解释说明，检查对象及中explanatory materialsand relevantevidence介机构可以就相关问题提供书面说明in relation totherelevant issues.材料及相关证据Chapter IVSupervision andAdministrationArticle19Before theinspection resultsare第十九条检查结果公布之前，检released,the inspectors,theinspecteeand查第人四员章第、监二检督十查管条对理现象场及检其查相中关发人现员检负查有therelevantpersonnel thereofshallbe保对密象义存务在，应披不露得而泄未露披与露检的查重结大果事有项关的或任者何披信露息事项与事实不符的，检查对象应当按照中国证监会的要求及时进行披露obliged tokeep themconfidential,and shallnotdisclose anyinformation inrelationtotheinspection results.Article20Where itis foundin anon-siteinspection thattheinspectee fails todiscloseany majormatter thatshould bedisclosed ordisclosesany matterinconsistent withthefacts,theinspectee shall disclose therelevant informationaccording tothe CSRCsrequirementsinatimely manner.Article21Where itis foundin anon-siteinspection thattheinspecteehas any第二十一条发现检查对象在规regulatorycomplianceproblem in its范运作等方面存在问题的，中国证监business operations,the CSRCmay orderit会可以对检查对象采取责令改正措to makecorrection.施Article22Where themeasure ofissuing an第二十二条中国证监会采取前条order ofmaking correctionas mentionedin规定的责令改正措施的，应当向检查the aboveArticle istaken,theCSRCshall对象发出责令改正决定书并抄送证券issue awritten decision on ordering交易所检查对象应当在收到责令改correction totheinspectee,a copyof which正决定书后二个工作日内披露并通报shallbesent tothe securities exchange.The控股股东、实际控制人inspecteeshalldisclosethedecision andnotifythecontrollingshareholder oractualcontroller withintwo workdays after receivingit.第二十三条检查对象应当自收到Article23The inspecteeshall submitacorrective action report totheCSRCwithin责令改正决定书之日起三十日内向中30daysafterreceiving awritten decisionon国证监会提交整改报告ordering correction.The corrective action reportshall coverthe整改报告应当包括对照责令改正决定specific corrective measures tobe taken书逐项落实整改的措施、预计完成时accordingtothe writtendecisiononordering间、整改责任人等内容correction,the estimatedtime ofcompletionof correctiveaction,thepersons responsiblefor correctiveaction,etc.第二十四条整改报告经报中国证Article24The correctiveactionreportshall监会无异议后，报送证券交易所予以be submittedtothesecuritiesexchangefor披露，并同时披露董事会关于整改工作的决议和监事会的意见disclosure afterbeing approvedby theCSRC,andtheresolution ofthe boardofdirectors andthe opinionoftheboard ofsupervisorsonthecorrectiveactionworkshall bedisclosed atthe sametime.第二十五条检查对象应当按照Article25The inspecteeshall rectifyitsexisting problemsasrequiredwithin a要求对存在的问题在限定期限内进行prescribed timelimit,and discloseinits整改，并在定期报告中披露截至上一periodic reportthe progressof corrective报告期末尚未完成整改工作的进展情action whichhad notbeen completedby the况end ofthe lastreporting period.Where theinspecteefailsto takecorrective检查对象未按照要求进行整改的，中action asrequired,theCSRCshall take国证监会依法采取监管谈话、出具警regulatory talks,issue warningletters,order示函、责令公开说明、责令定期报告、public explanations,order periodic reports,以及可以采取的其他监管措施andotherregulatory measures that maybetaken inaccordance withthe law.Article26The ChinaSecuritiesRegulatory Commissionshall track第二十六条中国证监会应当跟corrective actionsby supervisoryinspectees,踪监督检查对象的整改情况，可以采and mayinspecttheimplementation of取回访检查方式检查整改措施的落实correctivemeasuresbymeansof follow-up情况visits.Article27Where theinspectee orthe第二十七条检查对象以及现场controllingshareholderoractualcontrollerof检查中涉及的上市公司控股股东或实alistedcompany,apartytoamerger,际控制人、并购重组当事人、中介机acquisition orany otherreorganization,an构等有关单位和个人（以下统称当事intermediaryorany otherentityorindividual人）存在不配合检查、不如实反映情involved in anon-site inspectionhereinafter况或者拒绝检查等违反本规则规定的referredtoasthe“partyconcerned^^refuses tocooperatewiththe inspectors,情形的，中国证监会可以区别情形和provides untrueinformation,视情节轻rejects inspectionorcommitsany other重，依法采取下列监督管理措施:conduct inviolation ofthese Rules,theCSRC maylegally takethe followingregulatorymeasures asthe casemaybeandaccording tothe seriousnessof thecircumstances:1Ordering correction.

（一）责令改正；

（二）监管谈话；2Holding aregulatory talk.3Issuing aletter ofwarning.

（三）出具警示函；

（四）责令公开说明；4Ordering anopen explanation.5An orderforaperiodicreport.

（五）责令定期报告；

（六）依法可以采取的其他监督管理6Other regulatorymeasuresthatmay belegallytaken.措施第二十八条当事人对监督管理Article28Against aregulatory measuretakenbytheCSRC,the partyconcerned措施不服的，可以依法提出行政复议may applyfor administrativereconsideration申请或者提起诉讼复议和诉讼期间，or bringa lawsuitaccordingtolaw.Pending监督管理措施不停止执行reconsideration orlitigation,the executionofthe regulatorymeasure shallcontinue.Article29The CSRCshall makecommentsonthepractice oftherelevant第二十九条中国证监会根据现场intermediary basedontheon-site inspection检查情况对相关中介机构的执业情况results,andthecomments shallbe partof进行评价，评价结果作为对其执业情the contentsofthepractice assessmentof况的考核内容the institution.Article30When theCSRC findsor hasany第三十条中国证监会在现场检查evidence ona suspectedviolation oflaw,中发现或者掌握涉嫌违反法律、行政administrativeregulationorany other法规及有关规定的证据时，根据法律、relevant provisioninanon-site inspection,it行政法规及有关规定在职权范围内进shall registerand investigatethecasewithin行立案查处发现其他违法违规线索its scopeof functionsas setout bylaws,的，依法移交有关部门处理administrative regulationsandotherrelevantprovisions.When theCSRCdiscoversa clueaboutanyotherviolation,。