中小企业板上市公司募集资金管理细则

中小企业板上市公司募集资金管理细则 中小企业板上市公司募集资金管理细则 第一章 总 则 第一条 为规范中小企业板上市公司募集资金管理，提高募集资金使用效率，根据《公司法》、《证券法》、《首次公开发行股票并上市管理办法》、《上市公司证券发行管理办法》、《深圳证券交易所股票上市 规则 编码规则下载淘宝规则下载天猫规则下载麻将竞赛规则pdf麻将竞赛规则pdf 》、《深圳证券交易所中小企业板块上市公司特别规定》，制定本细则。 第二条 中小企业板上市公司(以下简称“上市公司”)募集资金管理适用本细则。 第三条 本细则所称募集资金是指上市公司通过公开发行证券(包括首次公开发行股票、配股、增发、发行可转换公司债券等)以及非公开发行股票向投资者募集并用于特定用途的资金。 第四条 上市公司董事会应当负责建立健全上市公司募集资金 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 、并确保该 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 的有效实施。募集资金管理制度应当对募集资金专户存储、使用、变更、监督和责任追究等内容进行明确规定。 募集资金投资项目通过上市公司的子公司或上市公司控制的其他企业实施的，上市公司应当确保该子公司或控制的其他企业遵守其募集资金管理制度。 第五条 保荐机构及其保荐代表人在持续督导期间应当对上市公司募集资金管理事项履行保荐职责，按照《证券发行上市保荐制度暂行办法》、《深圳证券交易所中小企业板块保荐工作指引》及本细则的规定进行上市公司募集资金管理的持续督导工作。 consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of 第二章 募集资金专户存储 第六条 上市公司募集资金应当存放于董事会决定的专项账户(以下简称“专户”)集中管理，募集资金专户数量不得超过募集资金投资项目的个数。 第七条 上市公司应当在募集资金到位后1个月内与保荐机构、存放募集资金的商业银行(以下简称“商业银行”)签订三方监管协议(以下简称“协议”)。协议至少应当包括以下内容: (一)上市公司应当将募集资金集中存放于专户中; (二)上市公司一次或12个月内累计从专户中支取的金额超过1000万元或募集资金总额的百分之五的，上市公司及商业银行应当及时通知保荐机构; (三)商业银行每月向上市公司出具对账单，并抄送保荐机构; (四)保荐机构可以随时到商业银行查询专户资料; (五)上市公司、商业银行、保荐机构的违约责任。 上市公司应当在全部协议签订后及时报本所备案并公告协议主要内容。 上述协议在有效期届满前提前终止的，上市公司应当自协议终止之日起1个月内与相关当事人签订新的协议，并及时报本所备案后公告。 第八条 上市公司应积极督促商业银行履行协议。商业银行连续三次未及时向保荐机构出具对账单或通知专户大额支取情况，以及存在未配合保荐机构查询与调查专户资料情形的，上市公司可以终止协议并注销该募集资金专户。 consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of 第九条 上市公司怠于履行督促义务或阻挠商业银行履行协议的，保荐机构在知悉有关事实后应当及时向本所报告。 第三章 募集资金使用 第十条 上市公司应当按照发行申请文件中承诺的募集资金投资 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 使用募集资金。出现严重影响募集资金投资计划正常进行的情形时，上市公司应当及时报告本所并公告。 第十一条 除金融类企业外，募集资金投资项目不得为持有交易性金融资产和可供出售的金融资产、借予他人、委托理财等财务性投资，不得直接或者间接投资于以买卖有价证券为主要业务的公司。 上市公司不得将募集资金用于质押、委托贷款或其他变相改变募集资金用途的投资。 第十二条 上市公司应当确保募集资金使用的真实性和公允性，防止募集资金被关联人占用或挪用，并采取有效措施避免关联人利用募集资金投资项目获取不正当利益。 第十三条 上市公司应当对募集资金使用的申请、审批、执行权限和程序作出具体规定。 第十四条 上市公司应当在每个会计年度结束后全面核查募集资金投资项目的进展情况。 募集资金投资项目年度实际使用募集资金与前次披露的募集资金投资计划当年预计使用金额差异超过30%的，上市公司应当调整募集资金投资计划，并在募集资金年度使用情况的专项说明中披露前次募集资金年度投资计划、目前实际投资进度、调整后 consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of 预计分年度投资计划以及投资计划变化的原因等。 第十五条 募集资金投资项目出现以下情形的，上市公司应当对该项目的可行性、预计收益等进行检查，决定是否继续实施该项目,并在最近一期定期报告中披露项目的进展情况、出现异常的原因以及调整后的募集资金投资计划(如有): (一)募集资金投资项目涉及的市场环境发生重大变化的; (二)募集资金投资项目搁置时间超过一年的; (三)超过前次募集资金投资计划的完成期限且募集资金投入金额未达到相关计划金额50%的; (四)其他募集资金投资项目出现异常的情形。 第十六条 上市公司决定终止原募集资金投资项目的，应当尽快、科学地选择新的投资项目。 第十七条 上市公司以募集资金置换预先已投入募集资金投资项目的自筹资金的，应当经上市公司董事会审议通过及会计师事务所专项审计、保荐机构发表明确同意意见后方可实施，发行申请文件已披露拟以募集资金置换预先投入的自筹资金且预先投入金额确定的除外。 第十八条 上市公司改变募集资金投资项目实施地点、实施方式的，应当经上市公司董事会审议通过，并在2个交易日内向本所报告并公告改变原因。 第十九条 上市公司可以用闲置募集资金暂时用于补充流动资金，但应当符合以下条件: consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of (一)不得变相改变募集资金用途; (二)不得影响募集资金投资计划的正常进行; (三)单次补充流动资金时间不得超过6个月; (四)保荐机构出具明确同意的意见。 上述事项应当经上市公司董事会审议通过，并在2个交易日内报告本所并公告。 补充流动资金到期后，上市公司应当在2个交易日内报告本所并公告。 第四章 募集资金投向变更 第二十条 上市公司应当经董事会审议、股东大会决议通过后方可变更募集资金投向。 第二十一条 上市公司变更后的募集资金投向原则上应投资于主营业务。 第二十二条 上市公司董事会应当审慎地进行拟变更后的新募集资金投资项目的可行性 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 ，确信投资项目具有较好的市场前景和盈利能力，有效防范投资风险，提高募集资金使用效益。 第二十三条 上市公司拟变更募集资金投向的，应当在提交董事会审议后2个交易日内报告本所并公告以下内容: (一)原项目基本情况及变更的具体原因; consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of (二)新项目的基本情况、可行性分析和风险提示; (三)新项目的投资计划; (四)新项目已经取得或尚待有关部门审批的说明(如适用); (五)独立董事、监事会、保荐机构对变更募集资金投向的意见; (六)变更募集资金投资项目尚需提交股东大会审议的说明; (七)本所要求的其他内容。 第二十四条 上市公司拟将募集资金投资项目变更为合资经营的方式实施的，应当在充分了解合资方基本情况的基础上，慎重考虑合资的必要性，并且上市公司应当控股，确保对募集资金投资项目的有效控制。 第二十五条 上市公司变更募集资金投向用于收购控股股东或实际控制人资产(包括权益)的，应当确保在收购后能够有效避免同业竞争及减少关联交易。 上市公司应当披露与控股股东或实际控制人进行交易的原因、关联交易的定价政策及定价依据、关联交易对上市公司的影响以及相关问题的解决措施。 第二十六条 募集资金投资项目完成后，上市公司将少量节余资金用作其他用途应当符合以下条件: (一)独立董事发表明确同意的独立意见; (二)会计师事务所出具审核意见为“相符”或“基本相符”的募集资金专项审核报 consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of 告; (三)保荐机构发表明确同意的意见。 第五章 募集资金管理与监督 第二十七条 上市公司内部审计部门应当至少每季度对募集资金的存放与使用情况检查一次，并及时向审计委员会报告检查结果。 审计委员会认为上市公司募集资金管理存在违规情形的，应当及时向董事会报告。董事会应当在收到报告后2个交易日内向本所报告并公告。公告内容包括募集资金管理存在的违规情形、已经或可能导致的后果及已经或拟采取的措施。 第二十八条 上市公司董事会应当对年度募集资金的存放与使用情况出具专项说明，并聘请会计师事务所对募集资金存放与使用情况进行专项审核，出具专项审核报告。 专项审核报告中应当对年度募集资金实际存放、使用情况与董事会的专项说明内容是否相符出具明确的审核意见。如果会计师事务所出具的审核意见为“基本不相符”或“完全不相符”的，上市公司董事会应当说明差异原因及整改措施并在年度报告中披露。 第二十九条 独立董事应当关注募集资金实际使用情况与上市公司信息披露情况是否存在重大差异。经二分之一以上独立董事同意，独立董事可以聘请会计师事务所对募集资金使用情况进行专项审计。上市公司应当全力配合专项审计工作，并承担必要的审计费用。 第三十条 保荐机构与上市公司应当在保荐协议中约定，保荐机构至少每个季度对上 consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of 市公司募集资金的使用情况进行一次现场调查。保荐机构在调查中发现上市公司募集资金管理存在违规情形的，应当及时向本所报告。 第六章 附 则 第三十一条 上市公司及其董事、监事、高级管理人员、保荐机构及其保荐代表人违反本细则有关规定的，本所将依据《深圳证券交易所股票上市规则》的相关规定采取监管措施并予以处分。 第三十二条 本细则由本所负责解释。 第三十三条 本细则自发布之日起施行。 consciousness of malfeasance at catching good honest, practical action into ideas and County, the County discipline Inspection Commission of the deployment and requirements, adhere to the County and the County discipline Inspection Commission report implementation of clean two responsibilities. 2. clear a gang two accountability responsibilities. Early each year organize conferences, in charge of the leadership, departments, units of the town clean and studied anti-corruption work deployments, according to a gang dual accountability requirements, clear roles and responsibilities for members of the leading body of the Party Committee, put a gang two accountability targets, develop work plans, organizations honest responsibility, urged the team members to actively fulfil a gang double duty. Urged the first responsibility of grass-roots party branch secretaries to perform duties, efforts to form a team in unison, and the linkage of the work of the Party Committee. 3. pay close attention to the construction of a clean and honest government regulations implemented. Conscientiously implement the responsibility of uncorrupted, really formed by system in politics, according to the rules, effective mechanisms for the management of the system. First, build and improve the conversation reminded party members and cadres education system, auditing system of cadres, 18, for the full implementation of responsibility of uncorrupted to provide favorable institutional safeguards. Second, persist in combining focused inspections and special inspections, paying careful attention to supervision, implementation of the special inspection and the system of democratic appraisal of