財會〔2023〕30號

各省、自治區(qu)、直轄市、計劃(hua)單列市財(cai)政廳(ting)（局），新(xin)疆生產建設兵團財(cai)政局，財(cai)政部各地(di)監(jian)管(guan)局，中國(guo)證(zheng)監(jian)會各監(jian)管(guan)局，上海(hai)證(zheng)券(quan)交易(yi)(yi)所(suo)、深圳證(zheng)券(quan)交易(yi)(yi)所(suo)、北京證(zheng)券(quan)交易(yi)(yi)所(suo)，各上市公司及有關企(qi)業，有關會計師事務所(suo)： 

為(wei)深入貫(guan)徹落實黨(dang)的二十大精(jing)神和中央(yang)辦(ban)(ban)公(gong)(gong)(gong)廳、國(guo)務院辦(ban)(ban)公(gong)(gong)(gong)廳印發(fa)的《關(guan)于進(jin)一(yi)步(bu)加強(qiang)財(cai)會(hui)監(jian)(jian)督工作(zuo)的意(yi)見》以及(ji)(ji)《國(guo)務院關(guan)于進(jin)一(yi)步(bu)提高上(shang)(shang)市(shi)(shi)公(gong)(gong)(gong)司質(zhi)量的意(yi)見》（國(guo)發(fa)〔2020〕14號）有(you)關(guan)要求(qiu)，督促上(shang)(shang)市(shi)(shi)公(gong)(gong)(gong)司及(ji)(ji)擬(ni)上(shang)(shang)市(shi)(shi)企業（本(ben)通知所指的擬(ni)上(shang)(shang)市(shi)(shi)企業，包括(kuo)申(shen)請(qing)首次公(gong)(gong)(gong)開發(fa)行股票并在(zai)證券(quan)(quan)交易所上(shang)(shang)市(shi)(shi)的公(gong)(gong)(gong)司和向不特定(ding)合格投資者公(gong)(gong)(gong)開發(fa)行股票并在(zai)北京證券(quan)(quan)交易所上(shang)(shang)市(shi)(shi)的公(gong)(gong)(gong)司）完善內(nei)部治(zhi)理，提升規范運(yun)作(zuo)水(shui)平，財(cai)政部會(hui)同(tong)中國(guo)證監(jian)(jian)會(hui)決定(ding)推(tui)動上(shang)(shang)市(shi)(shi)公(gong)(gong)(gong)司及(ji)(ji)擬(ni)上(shang)(shang)市(shi)(shi)企業加強(qiang)內(nei)部控制建設，開展內(nei)部控制評(ping)價，聘請(qing)會(hui)計(ji)師(shi)事務所實施財(cai)務報告內(nei)部控制審計(ji)。現將有(you)關(guan)事項通知如下： 

一(yi)、各(ge)上市(shi)公司(si)應嚴格按照《企(qi)業內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)基本規(gui)范》（財(cai)會〔2008〕7號)及(ji)企(qi)業內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)配(pei)套指引（以下合(he)稱(cheng)企(qi)業內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)規(gui)范體(ti)系）的(de)(de)(de)有關要(yao)求，持(chi)續優化(hua)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)制(zhi)度，完(wan)善(shan)風險(xian)評(ping)(ping)估機(ji)制(zhi)，加強(qiang)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)評(ping)(ping)價和(he)審(shen)計(ji)，科學認定(ding)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)缺(que)陷，強(qiang)化(hua)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)缺(que)陷整改(gai)，促進(jin)公司(si)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)的(de)(de)(de)持(chi)續改(gai)進(jin)，不斷提升內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)的(de)(de)(de)有效性。目前尚(shang)未全面實施(shi)企(qi)業內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)規(gui)范體(ti)系的(de)(de)(de)上市(shi)公司(si)，應根據企(qi)業內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)規(gui)范體(ti)系的(de)(de)(de)要(yao)求開展內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)評(ping)(ping)價，聘請會計(ji)師事務(wu)所對財(cai)務(wu)報告(gao)內(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)進(jin)行審(shen)計(ji)。 

二、各上(shang)市(shi)公(gong)(gong)(gong)(gong)司應嚴格執行企(qi)業內(nei)部(bu)控制(zhi)(zhi)(zhi)規(gui)范體系和《公(gong)(gong)(gong)(gong)開發行證券(quan)(quan)的(de)(de)公(gong)(gong)(gong)(gong)司信息披露(lu)(lu)(lu)編報(bao)(bao)規(gui)則第21號(hao)(hao)——年度(du)內(nei)部(bu)控制(zhi)(zhi)(zhi)評(ping)價(jia)報(bao)(bao)告(gao)(gao)的(de)(de)一般(ban)規(gui)定》（中國(guo)證監會(hui)(hui)(hui) 財(cai)政部(bu)公(gong)(gong)(gong)(gong)告(gao)(gao)〔2014〕1號(hao)(hao))有關要(yao)求，真(zhen)實(shi)、準確、完(wan)整披露(lu)(lu)(lu)公(gong)(gong)(gong)(gong)司內(nei)部(bu)控制(zhi)(zhi)(zhi)相關信息，每年在披露(lu)(lu)(lu)公(gong)(gong)(gong)(gong)司年度(du)報(bao)(bao)告(gao)(gao)（以(yi)下簡稱年報(bao)(bao)）的(de)(de)同時，披露(lu)(lu)(lu)經董(dong)事(shi)會(hui)(hui)(hui)批準的(de)(de)公(gong)(gong)(gong)(gong)司內(nei)部(bu)控制(zhi)(zhi)(zhi)評(ping)價(jia)報(bao)(bao)告(gao)(gao)以(yi)及會(hui)(hui)(hui)計師事(shi)務(wu)所(suo)(suo)出具的(de)(de)財(cai)務(wu)報(bao)(bao)告(gao)(gao)內(nei)部(bu)控制(zhi)(zhi)(zhi)審(shen)計報(bao)(bao)告(gao)(gao)。目(mu)前尚未(wei)按照企(qi)業內(nei)部(bu)控制(zhi)(zhi)(zhi)規(gui)范體系要(yao)求實(shi)施內(nei)部(bu)控制(zhi)(zhi)(zhi)審(shen)計的(de)(de)創業板(ban)和北京(jing)證券(quan)(quan)交易所(suo)(suo)上(shang)市(shi)公(gong)(gong)(gong)(gong)司，應自(zi)披露(lu)(lu)(lu)公(gong)(gong)(gong)(gong)司2024年年報(bao)(bao)開始，披露(lu)(lu)(lu)經董(dong)事(shi)會(hui)(hui)(hui)批準的(de)(de)公(gong)(gong)(gong)(gong)司內(nei)部(bu)控制(zhi)(zhi)(zhi)評(ping)價(jia)報(bao)(bao)告(gao)(gao)以(yi)及會(hui)(hui)(hui)計師事(shi)務(wu)所(suo)(suo)出具的(de)(de)財(cai)務(wu)報(bao)(bao)告(gao)(gao)內(nei)部(bu)控制(zhi)(zhi)(zhi)審(shen)計報(bao)(bao)告(gao)(gao)。 

三(san)、擬上(shang)市企業應(ying)自提交以2024年12月(yue)31日為審(shen)計(ji)截(jie)止日的(de)(de)申報材料(liao)開始，提供會計(ji)師事務所出具(ju)的(de)(de)無保留意見(jian)的(de)(de)財務報告內部控制審(shen)計(ji)報告。已(yi)經在審(shen)的(de)(de)擬上(shang)市企業，應(ying)于更(geng)新2024年年報材料(liao)時提供上(shang)述材料(liao)。 

四、通(tong)過發行上(shang)市(shi)審(shen)核(he)并于本通(tong)知發布當年(nian)上(shang)市(shi)的(de)(de)公(gong)司(si)，最(zui)遲(chi)應(ying)在披(pi)露(lu)(lu)(lu)上(shang)市(shi)后(hou)下一個(ge)會(hui)計(ji)年(nian)度(du)的(de)(de)年(nian)報(bao)(bao)(bao)的(de)(de)同(tong)(tong)時(shi)，披(pi)露(lu)(lu)(lu)經(jing)董事會(hui)批準的(de)(de)公(gong)司(si)內部控制評價(jia)報(bao)(bao)(bao)告(gao)以及會(hui)計(ji)師事務所出具(ju)的(de)(de)財務報(bao)(bao)(bao)告(gao)內部控制審(shen)計(ji)報(bao)(bao)(bao)告(gao)；通(tong)過發行上(shang)市(shi)審(shen)核(he)并于本通(tong)知發布次年(nian)上(shang)市(shi)的(de)(de)公(gong)司(si)，應(ying)在披(pi)露(lu)(lu)(lu)上(shang)市(shi)當年(nian)度(du)的(de)(de)年(nian)報(bao)(bao)(bao)的(de)(de)同(tong)(tong)時(shi)，披(pi)露(lu)(lu)(lu)經(jing)董事會(hui)批準的(de)(de)公(gong)司(si)內部控制評價(jia)報(bao)(bao)(bao)告(gao)以及會(hui)計(ji)師事務所出具(ju)的(de)(de)財務報(bao)(bao)(bao)告(gao)內部控制審(shen)計(ji)報(bao)(bao)(bao)告(gao)。 

五、因進(jin)行破(po)產(chan)重整、重組上(shang)(shang)市(shi)或(huo)重大資產(chan)重組，無法(fa)按照規定時間披(pi)露公司(si)內部控制(zhi)相關(guan)信息(xi)的(de)上(shang)(shang)市(shi)公司(si)，應在相關(guan)交易完成后(hou)的(de)下一個會計(ji)年度的(de)年報(bao)披(pi)露的(de)同(tong)時，披(pi)露經董事會批準的(de)公司(si)內部控制(zhi)評價報(bao)告(gao)以(yi)及會計(ji)師事務所出具(ju)的(de)財務報(bao)告(gao)內部控制(zhi)審計(ji)報(bao)告(gao)。 

六、注冊會計(ji)(ji)(ji)師應(ying)嚴格遵照《企(qi)業(ye)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)審(shen)(shen)計(ji)(ji)(ji)指引》（財(cai)(cai)會〔2010〕11號文件附(fu)件3）和《企(qi)業(ye)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)審(shen)(shen)計(ji)(ji)(ji)指引實施意見》（會協〔2011〕66號）等相關規范(fan)要(yao)求對上(shang)(shang)市(shi)公(gong)(gong)司及(ji)(ji)擬(ni)上(shang)(shang)市(shi)企(qi)業(ye)財(cai)(cai)務(wu)報告(gao)(gao)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)實施審(shen)(shen)計(ji)(ji)(ji)，勤勉盡責，充分(fen)了(le)解和掌握上(shang)(shang)市(shi)公(gong)(gong)司及(ji)(ji)擬(ni)上(shang)(shang)市(shi)企(qi)業(ye)財(cai)(cai)務(wu)報告(gao)(gao)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)建(jian)設和實施情況，綜合判斷(duan)(duan)上(shang)(shang)市(shi)公(gong)(gong)司及(ji)(ji)擬(ni)上(shang)(shang)市(shi)企(qi)業(ye)財(cai)(cai)務(wu)報告(gao)(gao)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)有效(xiao)性(xing)，獨(du)立(li)客(ke)觀(guan)公(gong)(gong)正發表審(shen)(shen)計(ji)(ji)(ji)意見，提(ti)高內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)審(shen)(shen)計(ji)(ji)(ji)質量。同時(shi)，關注非財(cai)(cai)務(wu)報告(gao)(gao)內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)重大缺(que)陷情況，督促(cu)上(shang)(shang)市(shi)公(gong)(gong)司及(ji)(ji)擬(ni)上(shang)(shang)市(shi)企(qi)業(ye)不斷(duan)(duan)完善內(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)體(ti)(ti)系，提(ti)升內(nei)(nei)部(bu)(bu)治理水平(ping)。 

七、本通知由財政部、中(zhong)國證監(jian)會(hui)負責解(jie)釋，并自發布(bu)之(zhi)日起(qi)施行。 

財政部  中國(guo)證監會 

2023年12月8日