axelord的个人主页 - 老虎社区

axelord

axelord

帅

IP属地：湖北

6关注

2粉丝

6主题

0勋章

2022-08-19

me too

@二十三三:张三故事——黄粱一梦

2022-06-29

$Oatly Group AB(OTLY)$假奶不如假肉？

2022-06-02

$Tonix Pharmaceuticals Holding Co(TNXP)$猴痘都在涨

2022-06-02

$SIGA Technologies Inc(SIGA)$被洗出来了

2022-05-24

$Catalyst Biosciences(CBIO)$学学govx啊

2022-05-24

$Catalyst Biosciences(CBIO)$怎么就涨不上去呢

2022-05-20

他跟海后又不是没干过

抱歉，原内容已删除

2022-05-19

应该劳动改造30年

利用境外网站侵害袁隆平院士名誉荣誉被判公开赔礼道歉

2022-05-12

$AMC院线(AMC)$冲冲冲，目标70

2022-05-12

$游戏驿站(GME)$封个毛啊

2022-04-22

$RLX科技(RLX)$什么情况？

2022-04-09

好

抱歉，原内容已删除

2022-04-05

$每日优鲜(MF)$你比叮咚买菜差太多了

2022-04-04

$每日优鲜(MF)$学学叮咚买菜啊

2022-04-04

$每日优鲜(MF)$上海这波疫情，救了每日优鲜

2022-04-02

利好

重磅！四部委修订企业境外上市规定，五大看点梳理！

2022-03-16

$滴滴(DIDI)$不退市，回归正常价值

2021-11-03

$动视暴雪(ATVI)$越看越失望

2021-09-11

这要涨了吧

抱歉，原内容已删除

2021-09-09

$新东方(EDU)$不是吧，涨不赢好未来？

去老虎APP查看更多动态

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被判公开赔礼道歉","url":"https://stock-news.laohu8.com/highlight/detail?id=2236726686","media":"新华网","summary":"5月19日上午，天津市第二中级人民法院对公益诉讼起诉人天津市人民检察院第二分院诉被告张某侵害著名农业科学家袁隆平名誉、荣誉一案公开开庭审理，法院当庭宣判，被告张某于本判决生效之日起十日内，在国家级新闻媒体公开赔礼道歉、消除影响。","content":"<html><body><div>\n<p>　　5月19日上午，天津市第二中级人民法院对公益诉讼起诉人天津市人民检察院第二分院诉被告张某侵害著名农业科学家袁隆平名誉、荣誉一案公开开庭审理，法院当庭宣判，被告张某于本判决生效之日起十日内，在国家级新闻媒体公开赔礼道歉、消除影响。</p>\n<p>　　天津市人民检察院第二分院诉称，被告张某于2021年5月22日至5月24日期间利用境外信息网络平台，公然发表、转推侮辱、诋毁袁隆平院士的推文共计9条，相关推文被他人留言10条，被转推36次，被点赞275次。根据《中华人民共和国英雄烈士保护法》第二十二条、第二十五条，《中华人民共和国民法典》第一百八十五条、第一百七十九条规定，在经依法征询袁隆平院士近亲属的同意后，向天津二中院提起了民事公益诉讼，要求张某在国家级新闻媒体上公开赔礼道歉、消除影响。</p>\n<p>　　合议庭经审理认为，张某在网络平台上公然发表不实言论，亵渎了袁隆平院士的事迹和精神，丑化了袁隆平院士的形象，贬损其名誉，超出了言论自由的合法范围，主观上存在明显过错。其行为不仅侵害了袁隆平院士的个人人格尊严，而且伤害了社会公众的感情，损害了社会公共利益。故依法判决，被告张某于本判决生效之日起十日内，在国家级新闻媒体公开赔礼道歉、消除影响。</p>\n<p>　　宣判后，被告张某表示服从判决，并当庭宣读了向袁隆平院士及其亲属的致歉信，对其发表的不当言论向袁隆平院士及其亲属致以诚挚的歉意，对其行为表示深深的懊悔，并保证以后绝不再发表侵害英雄烈士名誉的不当言论。</p>\n<p>　　天津市第二中级人民法院副院长翟红担任该案件审判长。她表示，案件公开审理进一步强化了对英雄烈士名誉的保护，维护了社会公共利益，是一堂生动的普法宣传教育课。（记者白佳丽）</p>\n<div>\n<div><img src=\"\"/></div>\n<div>海量资讯、精准解读，尽在<a href=\"https://laohu8.com/S/SINA\">新浪</a>财经APP</div>\n</div>\n<p>责任编辑：王珊珊 </p>\n</div></body></html>","source":"sina","collect":0,"html":"<!DOCTYPE html>\n<html>\n<head>\n<meta http-equiv=\"Content-Type\" content=\"text/html; charset=utf-8\" />\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no\"/>\n<meta name=\"format-detection\" content=\"telephone=no,email=no,address=no\" />\n<title>利用境外网站侵害袁隆平院士名誉荣誉 被判公开赔礼道歉</title>\n<style type=\"text/css\">\na,abbr,acronym,address,applet,article,aside,audio,b,big,blockquote,body,canvas,caption,center,cite,code,dd,del,details,dfn,div,dl,dt,\nem,embed,fieldset,figcaption,figure,footer,form,h1,h2,h3,h4,h5,h6,header,hgroup,html,i,iframe,img,ins,kbd,label,legend,li,mark,menu,nav,\nobject,ol,output,p,pre,q,ruby,s,samp,section,small,span,strike,strong,sub,summary,sup,table,tbody,td,tfoot,th,thead,time,tr,tt,u,ul,var,video{ 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0}\n</style>\n</head>\n<body>\n<div class=\"wrapper\">\n<header>\n<h2 class=\"title\">\n利用境外网站侵害袁隆平院士名誉荣誉 被判公开赔礼道歉\n</h2>\n\n<h4 class=\"meta\">\n\n\n2022-05-19 13:55 北京时间&nbsp;&nbsp;&nbsp;<a href=https://finance.sina.com.cn/jjxw/2022-05-19/doc-imcwipik0721557.shtml><strong>新华网</strong></a>\n\n\n</h4>\n\n</header>\n<article>\n<div>\n<p>5月19日上午，天津市第二中级人民法院对公益诉讼起诉人天津市人民检察院第二分院诉被告张某侵害著名农业科学家袁隆平名誉、荣誉一案公开开庭审理，法院当庭宣判，被告张某于本判决生效之日起十日内，在国家级新闻媒体公开赔礼道歉、消除影响。\n　　天津市人民检察院第二分院诉称，被告张某于2021年5月22日至5月24日期间利用境外信息网络平台，公然发表、转推侮辱、诋毁袁隆平院士的推文共计9条，相关推文被他人留言...</p>\n\n<a href=\"https://finance.sina.com.cn/jjxw/2022-05-19/doc-imcwipik0721557.shtml\">Web Link</a>\n\n</div>\n\n\n</article>\n</div>\n</body>\n</html>\n","type":0,"thumbnail":"","relate_stocks":{"BK4516":"特朗普概念","TWTR":"Twitter","QNETCN":"纳斯达克中美互联网老虎指数","BK4508":"社交媒体","BK4579":"人工智能","BK4534":"瑞士信贷持仓","BK4077":"互动媒体与服务"},"source_url":"https://finance.sina.com.cn/jjxw/2022-05-19/doc-imcwipik0721557.shtml","is_english":false,"share_image_url":"https://static.laohu8.com/b0d1b7e8843deea78cc308b15114de44","article_id":"2236726686","content_text":"5月19日上午，天津市第二中级人民法院对公益诉讼起诉人天津市人民检察院第二分院诉被告张某侵害著名农业科学家袁隆平名誉、荣誉一案公开开庭审理，法院当庭宣判，被告张某于本判决生效之日起十日内，在国家级新闻媒体公开赔礼道歉、消除影响。\n　　天津市人民检察院第二分院诉称，被告张某于2021年5月22日至5月24日期间利用境外信息网络平台，公然发表、转推侮辱、诋毁袁隆平院士的推文共计9条，相关推文被他人留言10条，被转推36次，被点赞275次。根据《中华人民共和国英雄烈士保护法》第二十二条、第二十五条，《中华人民共和国民法典》第一百八十五条、第一百七十九条规定，在经依法征询袁隆平院士近亲属的同意后，向天津二中院提起了民事公益诉讼，要求张某在国家级新闻媒体上公开赔礼道歉、消除影响。\n　　合议庭经审理认为，张某在网络平台上公然发表不实言论，亵渎了袁隆平院士的事迹和精神，丑化了袁隆平院士的形象，贬损其名誉，超出了言论自由的合法范围，主观上存在明显过错。其行为不仅侵害了袁隆平院士的个人人格尊严，而且伤害了社会公众的感情，损害了社会公共利益。故依法判决，被告张某于本判决生效之日起十日内，在国家级新闻媒体公开赔礼道歉、消除影响。\n　　宣判后，被告张某表示服从判决，并当庭宣读了向袁隆平院士及其亲属的致歉信，对其发表的不当言论向袁隆平院士及其亲属致以诚挚的歉意，对其行为表示深深的懊悔，并保证以后绝不再发表侵害英雄烈士名誉的不当言论。\n　　天津市第二中级人民法院副院长翟红担任该案件审判长。她表示，案件公开审理进一步强化了对英雄烈士名誉的保护，维护了社会公共利益，是一堂生动的普法宣传教育课。（记者白佳丽）\n\n\n海量资讯、精准解读，尽在新浪财经APP\n\n责任编辑：王珊珊","news_type":1,"symbols_score_info":{"QNETCN":0.6,"TWTR":0.86}},"isVote":1,"tweetType":1,"viewCount":3195,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},{"id":612245853,"gmtCreate":1652367701972,"gmtModify":1652367701972,"author":{"id":"3494878683337145","authorId":"3494878683337145","name":"axelord","avatar":"https://static.tigerbbs.com/fa76db0234a9baef04d64b514d5a27d9","crmLevel":2,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3494878683337145","authorIdStr":"3494878683337145"},"themes":[],"htmlText":"<a 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16:17","market":"sh","language":"zh","title":"重磅！四部委修订企业境外上市规定，五大看点梳理！","url":"https://stock-news.laohu8.com/highlight/detail?id=1150398100","media":"上海证券报","summary":"中国证监会坚定支持企业根据自身意愿自主选择上市地。","content":"<div>\n<p>4月2日，据证监会官方网站消息，证监会会同财政部、国家保密局、国家档案局对《关于加强在境外发行证券与上市相关保密和档案管理工作的规定》(证监会公告〔2009〕29号，下称《规定》)进行了修订，并向社会公开征求意见。证监会有关部门负责人在答记者问中表示，中国证监会坚定支持企业根据自身意愿自主选择上市地。《规定》的修订旨在进一步加强境内企业境外发行上市相关保密和档案管理工作，明确上市公司信息安全责任，...</p>\n\n<a href=\"https://mp.weixin.qq.com/s/JeAmTjpdCNbZNcFHuCoZMQ\">Web Link</a>\n\n</div>\n","source":"shzqb","collect":0,"html":"<!DOCTYPE html>\n<html>\n<head>\n<meta http-equiv=\"Content-Type\" content=\"text/html; charset=utf-8\" />\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no\"/>\n<meta name=\"format-detection\" content=\"telephone=no,email=no,address=no\" />\n<title>重磅！四部委修订企业境外上市规定，五大看点梳理！</title>\n<style 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margin: 0;line-height: 11px;}\n.small {font-size: 12.5px; display: inline-block; transform: scale(0.9); -webkit-transform: scale(0.9); transform-origin: left; -webkit-transform-origin: left;}\n.smaller {font-size: 12.5px; display: inline-block; transform: scale(0.8); -webkit-transform: scale(0.8); transform-origin: left; -webkit-transform-origin: left;}\n.bt-text {font-size: 12px;margin: 1.5em 0 0 0}\n.bt-text p {margin: 0}\n</style>\n</head>\n<body>\n<div class=\"wrapper\">\n<header>\n<h2 class=\"title\">\n重磅！四部委修订企业境外上市规定，五大看点梳理！\n</h2>\n\n<h4 class=\"meta\">\n\n\n2022-04-02 16:17 北京时间&nbsp;&nbsp;&nbsp;<a href=https://mp.weixin.qq.com/s/JeAmTjpdCNbZNcFHuCoZMQ><strong>上海证券报</strong></a>\n\n\n</h4>\n\n</header>\n<article>\n<div>\n<p>4月2日，据证监会官方网站消息，证监会会同财政部、国家保密局、国家档案局对《关于加强在境外发行证券与上市相关保密和档案管理工作的规定》(证监会公告〔2009〕29号，下称《规定》)进行了修订，并向社会公开征求意见。证监会有关部门负责人在答记者问中表示，中国证监会坚定支持企业根据自身意愿自主选择上市地。《规定》的修订旨在进一步加强境内企业境外发行上市相关保密和档案管理工作，明确上市公司信息安全责任，...</p>\n\n<a href=\"https://mp.weixin.qq.com/s/JeAmTjpdCNbZNcFHuCoZMQ\">Web Link</a>\n\n</div>\n\n\n</article>\n</div>\n</body>\n</html>\n","type":0,"thumbnail":"https://static.tigerbbs.com/e47235940cac4ace00aaf85be84ee412","relate_stocks":{"BK4526":"热门中概股","KWEB":"中国海外互联网ETF-KraneShares","CQQQ":"中国科技指数ETF-Guggenheim"},"source_url":"https://mp.weixin.qq.com/s/JeAmTjpdCNbZNcFHuCoZMQ","is_english":false,"share_image_url":"https://static.laohu8.com/e9f99090a1c2ed51c021029395664489","article_id":"1150398100","content_text":"4月2日，据证监会官方网站消息，证监会会同财政部、国家保密局、国家档案局对《关于加强在境外发行证券与上市相关保密和档案管理工作的规定》(证监会公告〔2009〕29号，下称《规定》)进行了修订，并向社会公开征求意见。证监会有关部门负责人在答记者问中表示，中国证监会坚定支持企业根据自身意愿自主选择上市地。《规定》的修订旨在进一步加强境内企业境外发行上市相关保密和档案管理工作，明确上市公司信息安全责任，维护国家信息安全，减少不必要的涉密敏感信息进入工作底稿，提高跨境监管合作的效率，体现了统筹开放与安全的理念，将促进中国境内企业境外发行证券和上市活动有序开展。证监会官网消息表示，将继续支持各类符合条件的企业赴境外上市，不断深化跨境监管合作，规定修订将进一步提升境外上市企业的合规水平，促进境外上市活动健康有序发展。证监会和有关部门将根据公开征求意见情况，进一步修改完善规定，履行法定程序后尽快发布实施。原《规定》共十二条，修订后的《规定》共十三条，删减两条，新增三条。来看修订要点！要点1：保持与上位法衔接本次修订完善了法律依据。具体来看：与《国务院关于境内企业境外发行证券和上市管理的规定(草案征求意见稿)》（下称《国务院管理规定》）相衔接；增加《中华人民共和国会计法》《中华人民共和国注册会计师法》等法律，以及《国务院管理规定》作为上位法。上述证监会有关部门负责人表示，《规定》出台于2009年，在当时情况下对规范境外上市相关保密和档案管理工作发挥了积极作用。十多年来，相关的法规和制度环境明显变化，市场和监管实践不断深化，前述规定日益不适应新的形势。负责人指出，本次修订将为境外上市涉及的相关保密和档案管理工作，提供更加清晰的指引，便利有关市场主体依法依规高效开展境外发行上市活动；将指导企业妥善管理涉密和敏感信息，履行好维护国家信息安全的主体责任；也将有助于相关监管部门与境外监管机构，安全高效开展包括联合检查在内的跨境监管合作活动，共同维护全球投资者权益。要点2：适用范围扩大至境外间接上市企业修订后的《规定》，删除了此前《规定》中关于境外上市公司的定义和境外中资控股上市公司的境内股权持有单位参照执行的规定，并与《国务院管理规定》保持一致，明确适用于企业境外直接和间接上市。具体来看，《规定》将“境内企业”定义为，包括在境外直接发行上市的境内股份有限公司和境外间接发行上市主体的境内运营实体。要点3：明确企业保密责任为使企业切实担负信息安全的主体责任，修订后的《规定》要求，境内企业境外发行上市过程中向证券公司、会计师事务所等证券服务机构以及境外监管机构提供、披露，或者通过其境外上市主体等提供、披露文件资料时，须遵守保密相关法律法规。《规定》还要求境内企业向有关证券公司、证券服务机构提供文件、资料时，就提供的涉密敏感信息具体情况提供书面说明。证券公司、证券服务机构应当妥善保存上述书面说明以备查。相关负责人表示，依法依规做好涉密敏感信息的管理，落实信息安全主体责任，是企业合规经营的重要内容。从实践情况看，企业向有关证券公司、证券服务机构提供包含涉密或敏感信息的文件、资料应属极少数情况。“如因审计工作需要确有必要提供的，《规定》重申企业须按照相关法律法规履行必要的审批或备案程序，并要求企业保留履行程序和提供信息的相关记录并向中介机构提供书面说明，不会给企业带来过高的合规成本。《规定》的落实，将提升企业维护信息安全和防范法律风险的能力，促进企业依法合规开展境外发行上市活动。”上述负责人说。要点4：明确会计档案管理要求《规定》明确了会计档案管理要求。具体来看，境内企业向有关证券公司、证券服务机构、境外监管机构等单位和个人提供对国家和社会具有重要保存价值的会计档案或会计档案复制件的，应当按照国家有关规定履行相应程序。要点5：修改现场检查规定 为跨境监管合作提供制度保障结合跨境审计监管合作的国际惯例，此次修订删除了原规定中“现场检查应以我国监管机构为主进行，或者依赖我国监管机构的检查结果”的表述。结合证券法规定，《规定》明确，境外证券监督管理机构及有关主管部门提出就境内企业境外发行证券和上市相关活动，对境内企业以及为该等企业提供相关证券服务的证券公司、证券服务机构进行调查取证或开展检查的，应当通过跨境监管合作机制进行，证监会或有关主管部门依据双多边合作机制，提供必要协助，为安全高效开展包括联合检查在内的跨境监管合作提供制度保障。证监会有关部门负责人表示，这体现了中国监管部门对跨境审计监管合作一贯的开放态度，也符合相关国际惯行做法，将为安全、高效开展包括联合检查在内的跨境监管合作提供制度保障。《关于加强境内企业境外发行证券和上市相关保密和档案管理工作的规定（征求意见稿）》修订说明为进一步加强境内企业境外发行上市相关的保密和档案管理工作，明确上市公司信息安全责任，维护国家信息安全，深化跨境监管合作，证监会会同财政部、国家保密局、国家档案局对《关于加强在境外发行证券与上市相关保密和档案管理工作的规定》（证监会公告〔2009〕29 号，以下简称《规定》）进行了修订。现就有关情况说明如下：一、修订背景《规定》发布于2009 年，是一部规范境内企业境外发行上市有关保密和档案管理事宜的规范性文件，对境内企业向证券公司、会计师事务所等证券服务机构以及境外监管机构提供涉密或敏感信息应当履行的程序作出了规定。《规定》的适用范围为“发行境外上市外资股的境内公司”，并规定境外中资控股上市公司的境内股权持有单位参照执行。十多年来，《规定》在规范境内企业境外发行上市过程中的信息安全管理、特别是对外提供审计工作底稿的程序管理方面发挥了一定的积极作用。随着形势变化，《规定》日益面临一些不适应的情况：一是覆盖面不全。近年来不少境内企业以间接方式赴香港、美国等境外市场上市，而《规定》并不适用于此类公司，存在一定的规范盲区。二是不适应上位法的变化。《国务院关于境内企业境外发行证券和上市的管理规定（草案征求意见稿）》（以下简称《国务院管理规定》）拟对境内企业直接和间接境外上市活动统一实施备案管理。《规定》须相应作出调整。三是不适应跨境监管合作的要求。近年来国际资本市场跨境监管合作的实践不断深化，有必要对相关制度安排予以完善，为下一步安全高效开展合作提供制度保障。二、修订主要内容原《规定》共十二条，修订后共十三条，删减两条，新增三条，主要修订内容如下：（一）保持与上位法的衔接。将《国务院管理规定》加入《规定》第一条，作为其上位法规之一，并将原《规定》标题和正文中出现的“在境外发行证券与上市”的表述，参考《国务院管理规定》的表述，统一修改为“境内企业境外发行证券和上市”。增加《会计法》《注册会计师法》等法律以及《国务院管理规定》为上位依据（第一条）。（二）将适用范围扩大至境外间接上市企业。删除此前《规定》中关于境外上市公司的定义和境外中资控股上市公司的境内股权持有单位参照执行的规定，与《国务院管理规定》保持一致，将“境内企业”定义为包括在境外直接发行上市的境内股份有限公司和境外间接发行上市主体的境内运营实体（第二条）。（三）增加程序性要求，明确企业保密责任。为使企业切实担负信息安全的主体责任，修订后的《规定》将要求境内企业境外发行上市过程中向证券公司、会计师事务所等证券服务机构以及境外监管机构提供、披露，或者通过其境外上市主体等提供、披露文件资料时，遵守保密相关法律法规。要求境内企业向有关证券公司、证券服务机构提供文件、资料时，就提供的涉密敏感信息具体情况提供书面说明。证券公司、证券服务机构应当妥善保存上述书面说明以备查（第三、四、五条）。（四）明确会计档案管理要求。明确境内企业向有关证券公司、证券服务机构、境外监管机构等单位和个人提供对国家和社会具有重要保存价值的会计档案或会计档案复制件的，应当按照国家有关规定履行相应程序（第八条）。（五）修改有关境外检查的规定。结合跨境审计监管合作的国际惯例，删除《规定》中关于“现场检查应以我国监管机构为主进行，或者依赖我国监管机构的检查结果”的表述。结合《证券法》第一百七十七条的规定，明确境外证券监督管理机构及有关主管部门提出就境内企业境外发行证券和上市相关活动对境内企业以及为该等企业提供相关证券服务的证券公司、证券服务机构进行调查取证或开展检查的，应当通过跨境监管合作机制进行，证监会或有关主管部门依据双多边合作机制提供必要的协助，为安全高效开展包括联合检查在内的跨境监管合作提供制度保障（第十一条）。关于加强境内企业境外发行证券和上市相关保密和档案管理工作的规定（征求意见稿）一、为保障国家经济安全，保护社会公共利益，规范境内企业境外发行证券和上市相关保密和档案管理工作，支持企业依法合规开展境外发行证券和上市活动，根据《中华人民共和国证券法》《中华人民共和国保守国家秘密法》《中华人民共和国档案法》《中华人民共和国会计法》《中华人民共和国注册会计师法》《中华人民共和国国家安全法》和《国务院关于境内企业境外发行证券和上市的管理规定》等法律法规的有关规定，制定本规定。二、境内企业境外发行证券和上市活动中，境内企业以及提供相关证券服务的证券公司、证券服务机构应当严格遵守中华人民共和国相关法律法规以及本规定的要求，增强保守国家秘密和加强档案管理的法律意识，建立健全保密和档案工作制度，采取必要措施落实保密和档案管理责任，不得泄露国家秘密，不得损害国家和公共利益。前款所称境内企业包括境外直接发行上市的境内股份有限公司和境外间接发行上市主体的境内运营实体；所称证券公司、证券服务机构包括境内外证券公司、证券服务机构以及其在境内的成员机构、代表机构、联营机构、合作机构等关联机构。三、境内企业向有关证券公司、证券服务机构、境外监管机构等单位和个人提供、公开披露，或者通过其境外上市主体等提供、公开披露涉及国家秘密、机关单位工作秘密的文件、资料的，应当依法报有审批权限的主管部门批准，并报同级保密行政管理部门备案。是否属于国家秘密不明确或者有争议的，应当报有关保密行政管理部门确定；是否属于机关单位工作秘密不明确或者有争议的，应当报有关业务主管部门确定。四、境内企业向有关证券公司、证券服务机构、境外监管机构等单位和个人提供、公开披露，或者通过其境外上市主体等提供、公开披露其他泄露后会对国家安全或者公共利益造成不利影响的文件、资料的，应当按照国家有关规定，严格履行相应程序。五、境内企业向有关证券公司、证券服务机构提供文件、资料时，应按照国家相关保密规定处理相关文件、资料，并就执行本规定第三条、第四条的情况提供书面说明。证券公司、证券服务机构应当妥善保存上述书面说明以备查。境外会计师事务所从事境内企业境外发行证券和上市相关审计业务的，应当按照国家有关规定履行相应程序。境内企业不得向未履行相应程序的境外会计师事务所提供会计档案。六、境内企业经履行相应程序后，向有关证券公司、证券服务机构等提供涉及国家秘密、机关单位工作秘密或者其他泄露后会对国家安全或者公共利益造成不利影响的文件、资料的，双方应当依照《中华人民共和国保守国家秘密法》等法律法规及本规定，签订保密协议，明确有关证券公司、证券服务机构等承担的保密义务和责任。证券公司、证券服务机构应当遵守我国保密及档案管理的要求，妥善保管获取的上述文件、资料。七、境内企业、有关证券公司、证券服务机构发现国家秘密已经泄露或者可能泄露的，应当立即采取补救措施并及时向有关机关、单位报告。机关、单位接到报告后，应当立即作出处理，并及时向保密行政管理部门报告。八、境内企业向有关证券公司、证券服务机构、境外监管机构等单位和个人提供对国家和社会具有重要保存价值的会计档案或会计档案复制件的，应当按照国家有关规定履行相应程序。九、为境内企业境外发行证券和上市提供相关证券服务的证券公司、证券服务机构在境内形成的工作底稿等档案应当存放在境内。未经有关主管部门批准，不得通过携带、寄运等任何方式将其转移至境外或者通过信息技术等任何手段传递给境外机构或者个人。涉及对国家和社会具有重要保存价值的档案或档案复制件需要出境的，按照国家有关规定办理审批手续。十、证监会、财政部、国家保密局和国家档案局等有关主管部门建立协作机制，在各自的职权范围内依法对境内企业境外发行证券和上市活动中涉及保密和档案管理的有关事项进行规范和监督检查。十一、境外证券监督管理机构及有关主管部门提出就境内企业境外发行证券和上市相关活动对境内企业以及为该等企业境外发行证券和上市提供证券服务的证券公司、证券服务机构进行调查取证或开展检查的，应当通过跨境监管合作机制进行，证监会或有关主管部门依据双多边合作机制提供必要的协助。境内有关企业、证券公司和证券服务机构，在配合境外证券监督管理机构或境外有关主管部门调查、检查或提供文件资料前，应当事先向证监会或有关主管部门报告。十二、境内企业境外发行证券和上市活动中，任何单位和个人违反《中华人民共和国保守国家秘密法》和《中华人民共和国档案法》等法律法规的，由有关部门依法追究法律责任；涉嫌犯罪的，移送司法机关依法追究刑事责任。十三、本规定自公布之日起施行。《关于加强在境外发行证券与上市相关保密和档案管理工作的规定》（证监会公告〔2009〕29 号）同时废止。证监会答记者问2022年4月2日，证监会公布《关于加强境内企业境外发行证券和上市相关保密和档案管理工作的规定(征求意见稿)》(以下简称《规定》)，向社会公开征求意见。针对各界关注的问题，记者采访了证监会有关部门负责人。1.问:现阶段修订《关于加强在境外发行证券与上市相关保密和档案管理工作的规定》(证监会公告〔2009〕29号)的主要考虑是什么?答:上述规定出台于2009年，在当时情况下对规范境外上市相关保密和档案管理工作发挥了积极作用。十多年来，相关的法规和制度环境明显变化，市场和监管实践不断深化，前述规定日益不适应新的形势。本次修订，将为境外上市涉及的相关保密和档案管理工作提供更加清晰的指引，便利有关市场主体依法依规高效开展境外发行上市活动;将指导企业妥善管理涉密和敏感信息，履行好维护国家信息安全的主体责任;也将有助于相关监管部门与境外监管机构安全高效开展包括联合检查在内的跨境监管合作活动，共同维护全球投资者权益。2.问:《规定》的发布对促进境外上市活动有何积极意义?答:中国证监会坚定支持企业根据自身意愿自主选择上市地。《规定》的修订旨在进一步加强境内企业境外发行上市相关保密和档案管理工作，明确上市公司信息安全责任，维护国家信息安全，减少不必要的涉密敏感信息进入工作底稿，提高跨境监管合作的效率，体现了统筹开放与安全的理念，将促进中国境内企业境外发行证券和上市活动有序开展。3.问:《规定》对跨境监管合作，特别是审计监管合作有何积极作用?答:《规定》根据《证券法》第一百七十七条的规定，明确境外监管机构在中国境内进行调查取证或开展检查的应当通过跨境监管合作机制进行，证监会和有关主管部门依据双多边合作机制提供必要的协助。同时，结合跨境审计监管合作的国际惯例，删除了原《规定》关于“现场检查应以我国监管机构为主进行，或者依赖我国监管机构的检查结果”的表述。这体现了中国监管部门对跨境审计监管合作一贯的开放态度，也符合相关国际惯行做法，将为安全、高效开展包括联合检查在内的跨境监管合作提供制度保障。4.问:《规定》要求企业向有关证券公司、证券服务机构提供关于执行《规定》第三条、第四条情况的书面说明，是否将提高企业的合规成本?答:依法依规做好涉密敏感信息的管理，落实信息安全主体责任，是企业合规经营的重要内容。从实践情况看，企业向有关证券公司、证券服务机构提供包含涉密或敏感信息的文件、资料应属极少数情况。如因审计工作需要确有必要提供的，《规定》重申企业须按照相关法律法规履行必要的审批或备案程序，并要求企业保留履行程序和提供信息的相关记录并向中介机构提供书面说明，不会给企业带来过高的合规成本。《规定》的落实，将提升企业维护信息安全和防范法律风险的能力，促进企业依法合规开展境外发行上市活动。","news_type":1,"symbols_score_info":{"KWEB":0.9,"CQQQ":0.9}},"isVote":1,"tweetType":1,"viewCount":1223,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},{"id":634816139,"gmtCreate":1647430382333,"gmtModify":1647430382333,"author":{"id":"3494878683337145","authorId":"3494878683337145","name":"axelord","avatar":"https://static.tigerbbs.com/fa76db0234a9baef04d64b514d5a27d9","crmLevel":2,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3494878683337145","authorIdStr":"3494878683337145"},"themes":[],"htmlText":"<a 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