企业内部控制具体规第xx号——信息披露(征求意见稿).docVIP

企业内部控制规范第号——信息披露 第一章总则 第一条 为规范信息披露行为，确保信息披露的充分、透明，避免虚假记载、误导性陈述或重大遗漏，根据《中华人民共和国公司法》、《中华人民共和国证券法》和《企业内部控制》，制定本规范。 第条 本规范所称信息披露是指企业根据监管自身经营管理需要，强制或自愿披露所有重要事项的信息。 第条 企业第二章 信息披露 第四条 企业虚假记载、误导性陈述指定专门部门（或岗位）归口管理有关信息资料的收集、保存及信息披露公告的起草等工作。未经董事会授权，任何部门个人对外披露。是指有关法律法规及规披露的事件和交易事项。所有同时获悉同样的信息不得私下提前向特定对象单独披露、透露或泄露第章 信息披露一般流程控制 第条 企业： （）定期报告，； （）临时报告，主要包括股东大会的通知和决议，需要公告的董事会决议、监事会决议，重大收购出售，关联交易，重大诉讼及行政处罚，重大担保行为，重大合同的订立、变更及终止等 第十条 企业应当根据定期报告披露时间，制定定期报告披露工作计划，及时编制定期报告，连同审计报告（不需审计的除外）一并报董事，经董事会披露。第十条 需对外披露的临时报告，应由发生该的提出书面，经企业内部相关部门签，董事长后，第十条 保持前后一致，不得随意更改。如更改，应在最近一次披露中说明理由；给造成损失的，企业应责任。第十条 企业无法合理确定某一事项是否必须披露时，应及时，由其审核定披露的时间和方式。 conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be professionals, or if generalists, to dabble in different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. 　　Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other peoples development approach, and then come back to guide our work. Second, we must think. Learning without thought to overshadow, thinking without learning is perilous. We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to