【中英文对照版】深圳证券交易所股票发行上市审核规则(2024年修订).docx

深圳证券交易所关于发布深圳证券交易所股票发行上市审核规则（2024年修订）的通知(深证上(2024)341号)各市场参与人:为深入贯彻落实中央金融工作会议精神和国务院关于加强监管防范风险推动资本市场高质量发展的若干意见，进一步规范股票发行上市审核工作，保护投资者合法权益，本所对深圳证券交易所股票发行上市审核规则进行了修深圳证券交易所股票发行上市审核规则(2024年修订)NoticebytheShenz1.ienStockExchangeofIssuingtheRu1.esGoverningtheExaminationofOfTeringsand1.istingofStocksontheShenzhenStockExchange(2024Revision)制定机关：深圳证券之务所发文字号：深证上(2024)341号公布日期：2024.04.30施行日期：2024.04.30效力0阶：行业规定法规类别：证券史夯所与业务管足股宗IssuingAuthorityShcnzhcnStockExchangeDocumentNumberNo.34)2024OfIheShenzhenStockExchangeDateIssued：(M-30-2024EffectiveDa1.e：04-30-20241.eve1.ofAuthorityIndustryRegu1.ationsAreao11-awStockExchangesandBusinessManagementStocksNoticebytheShenzhenStockExchangeofIssuingtheRu1.esGoverningtheExaminationofOfferingsand1.istingofStocksontheShenzhenStockExchange(2024Revision)(No.3412024oftheShenzhenStockExchange)A1.1.marketparticipants:Forthepurposesofthorough1.yimp1.ementingtheguide1.inesoftheCentra1.Financia1.WorkConferenceandtheSevera1.OpinionsoftheStateCounci1.onStrengtheningRegu1.ation,PreventingRisks,andPromotingtheHigh-qua1.ityDeve1.opmentoftheCapita1.Market,furtherregu1.atingtheexaminationofofferingsand1.istingofstocks,andprotectinginvestors'1.awfu1.rightsandinterests,theShenzhenStockExchangehasrevisedtheRu1.esGoverningtheExaminationofOfferingsand1.istingofStocksontheShenzhenStockExchange,whichhavebeenapprovedbytheChinaSecuritiesRegu1.atoryCommission,eintoforceonthedateofissuance.订。经中国证监会批准，现予以发布，并自发布之日起施行。TheRu1.esGoverningtheExaminationoftheOfferingsand1.istingofStocksontheShenzhenStockExchange(No.942023,SZSE)issuedbytheShenzhenStockExchangeonFebruary17,2023sha1.1.berepea1.edconcurrent1.y.本所于2023年2月17日发布的深圳证券交易所股票发行上市审核规则（深证上（2023）94号）同时废止。Annexes:附件:1.Ru1.esGoverningtheExaminationofOfferingsand1.istingofStocksontheShenzhenStockExchange(2024Revision)1,深圳证券交易所股票发行上市审核规则（2024年修订）2.Exp1.anationofRevisingtheRu1.esGoverningtheExaminationofOfferingsand1.istingofStocksontheShenzhenStockExchange2.深圳证券交易所股票发行上市审核规则修订说明ShenzhenStockExchange深圳证券交易所Apri1.30,20242024年4月30日Annex1附件1Ru1.esGoverningtheExaminationofOfferingsand1.istingofStocksontheShenzhenStockExchange(2024Revision)深圳证券交易所股票发行上市审核规则（2024年修订）ChapterIGenera1.Provisions笫一章总则Artic1.e1TheseRu1.esaredeve1.opedin笫一条为了规范深圳证券交易所（以下简称本所）股票发行上市审核工作，保护投资者合法权益，根据中华人民共和国证券法中华人民共和国公司法国务院办公厅关于贯彻实施修订后的证券法有关工作的通知国务院办公厅转发证监会关于开展创新企业境内发行股票或存托凭证试点若干意见的通知（以下简称若干意见）、首次公开发行股票注册管理办法（以下简称注册办法）等相关法律、行政法规、部门规章和规范性文件（以下统称法律法规），制定本规则。笫二条发行人申请首次公开发行股票并在本所上市（以下简称股票首次发行上市）的审核，适用本规则。符合若干意见及中国证券监督管理委员会（以下简称中国证监会）和本所相关规定的红筹企业，申请发行股票或者存托凭证并在本所上市的审核，适用本规则。笫三条发行人申请首次公开发行股票并上市，应当符合相关板块定位。主板突出“大盘蓝筹”特色，重点支持业务模式成熟、经营accordancewiththeSecurities1.awofthePeop1.e'sRepub1.icofChina,theCompany1.awofthePeop1.e'sRepub1.icofChina,theNoticebytheGenera1.OfficeoftheStateCounci1.oftheWorkconcerningtheImp1.ementationoftheRevisedSecurities1.aw,theNoticebytheGenera1.OfficeoftheStateCounci1.ofForwardingSevera1.OpinionsoftheChinaSecuritiesRegu1.atoryCommissionon1.aunchingthePi1.otProgramforInnovativeEnterprisestoOfferStocksorDepositaryReceiptswithinChina("Severa1.Opinions"),theMeasuresfortheAdministrationoftheRegistrationofInitia1.Pub1.icOfferingsofStocks("RegistrationMeasures"),andotherre1.evant1.aws,administrativeregu1.ations,departmenta1.ru1.es,andregu1.atorydocuments(hereinafterco1.1.ective1.yreferredtoas1.awsandregu1.ations")forthepurposesofregu1.atingtheexaminationofofferingsand1.istingofstocksontheShenzhenStockExchange(uSZSE")andprotectinginvestors'1.awfu1.rightsandinterests.Artic1.e2TheseRu1.essha1.1.app1.ytotheexaminationofissuers'app1.icationsfortheinitia1.pub1.icofferingsand1.istingofstocksontheSZSE("IPOand1.istingofstocks").TheseRu1.essha1.1.app1.ytotheexaminationofapp1.icationsforofferingstocksordepositaryreceiptsand1.istingthemontheSZSEfi1.edbyredchipenterprisesthatcomp1.ywiththeSevera1.Opinionsandthere1.evantru1.esoftheChinaSecuritiesRegu1.atoryCommission("CSRCb)andtheSZSE.Artic1.e3Anissuer'sapp1.icationfortheIPOand1.istingofitsstocksha1.1.bein1.inewiththepositioningofthere1.evantboard.Themainboardisrepresentedby1.arge-capb1.uechipsandprioritizes1.arge-sca1.eandindustria1.1.yrepresentativehigh-qua1.ityenterpriseswithmaturebusinessmode1.sandstab1.eperformance.业绩稳定、规模较大、具有行业代表性的优质企业。ChiNextsha1.1.furtherimp1.ementtheinnovation-drivendeve1.opmentstrategyandadapttothegenera1.trendofdeve1.opmentre1.yingmoreoninnovation,creation,andcreativity,main1.yservegrowinginnovativeandentrepreneurshipenterprises,andsupportthein-depthintegrationoftraditiona1.industrieswithnewtechno1.ogies,newindustries,newbusinesstypes,andnewmode1.s.创业板深入宽彻创新驱动发展战略，适应发展更多依靠创新、创造、创意的大趋势，主要服务成长型创新创业企业，支持传统产业与新技术、新产业、新业态、新模式深度融合。Artic1.e4Anissuerthatapp1.iesfortheIPOand1.istingofitsstocksha1.1.submitofferingand1.istingapp1.icationdocumentstotheSZSE.笫四条发行人申请股票首次发行上市，应当向本所提交发行上市申请文件。TheSZSEsha1.1.examinetheissuer'sofferingand1.istingapp1.icationdocuments("offeringand1.istingexamination"),ifitdeemsthattheissuermeetsofferingand1.istingconditionsandinformationdisc1.osurerequirements,itsha1.1.submittheexaminationopinion,offeringand1.istingapp1.icationdocuments,andre1.evantexaminationmateria1.stotheCSRCforregistration;ormakethedecisiontoterminatetheofferingand1.istingexaminationifitdeemsthattheissuerfai1.stomeetofferingor1.istingconditionsorinformationdisc1.osurerequirements.Artic1.e5Duringtheofferingand1.istingexamination,theSZSEsha1.1.,basedonthepositioningoftheboard,main1.yconsideranddetermine:(1)whethertheissuermeetsstockofferingconditionsasprescribedbytheCSRC;本所对发行人的发行上市申请文件进行审核（以下简称发行上市审核），认为发行人符合发行条件、上市条件和信息披露要求的，将审核意见、发行上市申请文件及相关审核资料报中国证监会注册；认为发行人不符合发行条件、上市条件或者信息披露要求的，作出终止发行上市审核的决定。第五条本所发行上市审核基于板块定位，重点关注并判断下列事项：（一）发行人是否符合中国证监会规定的股票发行条件；(2)whethertheissuermeetsstock1.istingconditions（二）发行人是否符合本所规定的股票上市条件:asprescribedbytheSZSE;and（三）发行人的信息披露是否符合中国证监会和本所要求。(3)whethertheissuer'sinformationdisc1.osurecomp1.ieswiththerequirementsoftheCSRCandtheSZSE.第六条本所通过审核发行上市申请文件，督促发行人真实、准确、完整地披露信息，保荐人、证券服务机构切实履行信息披露的把关责任；督促发行人及其保荐人、证券服务机构提高信息披露质量，便于投资者在信息充分的情况下作出投资决策。Artic1.e6TheSZSEsha1.1.urgetheissuertodisc1.oseinformationinatruthfu1.,accurate,andcomp1.etemannerthroughtheexaminationofofferingand1.istingapp1.icationdocuments,andthesponsorandsecuritiesserviceinstitutionssha1.1.effective1.yfu1.fi1.1.thedutyofexamininginformationdisc1.osure,andurgetheissueranditssponsorandsecuritiesserviceinstitutionstoimprovethequa1.ityofinformationdisc1.osuresothatinvestorsmaymakeinvestmentdecisionswithsufficientinformation.本所发行上市审核遵循依法合规、公开透明、便捷高效的原则，提高审核透明度，明确市场预期。TheSZSEsha1.1.examineofferingand1.istingundertheprincip1.esofcomp1.iancewith1.awsandregu1.ations,openness,transparency,convenience,andefficiency,enhancethetransparencyoftheexamination,andspecifymarketexpectations.第七条本所发行上市审核实行电子化审核，申请、受理、问询、回复等事项通过本所发行上市审核业务系统办理。Article 7 TheSZSEsha1.1.conductthee1.ectronicexaminationofofferingsand1.isting,andhand1.eapp1.ication,acceptance,inquiry,rep1.y,andothermattersthroughtheofferingand1.istingexaminationsystemoftheSZSE.第八条本所设立发行上市审核机构，对发行人的发行上市申请文件进行审核，出具审核报告。Article 8 TheSZSEsha1.1.setupanofferingand1.istingexaminationbodytoexaminetheissuer'sofferingand1.istingapp1.icationdocumentsandissueanexaminationreport.本所设立上市审核委员会（以下简称上市委员会），对发行TheSZSEsha1.1.estab1.isha1.istingReviewCommittee("1.istingCommittee")tode1.iberateexaminationreportsissuedbytheofferingand1.istingexaminationbodyandofferingand1.istingapp1.icationdocuments,andofferde1.iberationopinions.Theduties,composition,workingprocedures,andothermattersofthe1.istingCommitteesha1.1.beprescribedbytheSZSEseparate1.y.TheSZSEsha1.1.,in1.ightofthede1.iberationopinionofferedbythe1.istingCommittee,issueanexaminationopinionontheissuer'ssatisfactionwithofferingand1.istingconditionsandinformationdisc1.osurerequirementsormakeadecisiontoterminatetheofferingand1.istingexamination.Article 9 Anissuer,sponsor,orsecuritiesserviceinstitutionmay,beforethesubmissionoftheapp1.icationfortheprojectandafterthefirstroundofexaminationinquiriesandthede1.iberationofthe1.istingCommittee,consu1.tandcommunicatewiththeofferingand1.istingexaminationbodyoftheSZSEonissuesormattersre1.atedtotheofferingand1.istingexamination.Thespecificmatterssha1.1.beprescribedbytheSZSEseparate1.y.Article 10 TheSZSEsha1.1.,inaccordancewith1.awsandregu1.ations,theseRu1.es,andotherre1.evantru1.esoftheSZSE,conductse1.f-regu1.ationofthere1.evantactivitiesofthefo1.1.owinginstitutionsandpersonsinstockofferingand1.isting:(1) Theissueranditsdirectors,supervisors,andofficers.上市审核机构出具的审核报告和发行上市申请文件进行审议，提出审议意见。上市委员会的职责、人员组成、工作程序等事项，由本所另行规定。本所结合上市委员会的审议意见，出具发行人符合发行条件、上市条件和信息披露要求的审核意见或者作出终止发行上市审核的决定。第九条发行人、保荐人和证券服务机构在项目申报前、首轮审核问询发出后及上市委员会审议后，可以就发行上市审核相关业务问题或者事项向本所发行上市审核机构进行咨询沟通。具体事项由本所另行规定。笫十条本所依据法律法规、本规则及本所其他相关规定，对下列机构和人员在股票发行上市中的相关活动进行自律监管：（一）发行人及其圭事、监事、高级管理人员；（二）发行人的控股股东、实际控制人及其相关人员：(2) Theissuer'scontro1.1.ingshareho1.der,actua1.contro1.1.er,andtheirre1.evantpersonne1.(3) Thesponsor,sponsorrepresentative,andother(三)保荐人、保荐fre1.evantpersonne1.ofthesponsor.保荐人其他相关人员：（四）会计师事务所、律师事务所等证券服务机构及其相关人员；(4) Theaccountingfirm,1.awfirm,andothersecuritiesserviceinstitutionsaswe1.1.astheirre1.evantpersonne1.（五）其他信息披露义务人。(5) Otherpartieswithinformationdisc1.osureob1.igations.前款规定的机构和人员应当积极配合本所发行上市审核工作，遵守廉洁从业有关规定，不得影响或者干扰发行上市审核工作，接受本所自律监管并承担相应的法律责任。第十一条本所出具发行人符合发行条件、上市条件和信息披露要求的审核意见，不表明本所对发行上市申请文件及所披露信息的真实性、准确性、完整性作出保证，也不表明本所对该股票的投资价值或者投资者的收益作出实质性判断或者保证。Theinstitutionsandpersonsspecifiedintheprecedingparagraphsha1.1.active1.ycooperateintheSZSE,sofferingand1.istingexamination,comp1.ywiththeprovisionsonintegrityinpractice,sha1.1.notaffectorinterferewiththeexaminationofofferingand1.isting,andsha1.1.acceptthese1.f-regu1.ationoftheSZSE,andassumecorresponding1.ega1.1.iabi1.ity.笫二章申请与受理Artic1.e11TheexaminationopinionissuedbytheSZSEontheissuer'ssatisfactionwithofferingand1.istingconditionsandinformationdisc1.osurerequirementsdoesnotindicatetheSZSE,sguaranteeontheveracity,accuracy,andintegrityoftheofferingand1.istingapp1.icationdocumentsandthedisc1.osedinformation,ortheSZSE'ssubstantivejudgmentsorguaranteeontheinvestmentva1.ueofthestockorreturnstoinvestors.Chapter 11 App1.icationandAcceptance第十二条发行人申请股票首次发行上市，应当按照规定聘请保荐人进行保荐，并委托保荐人通过本所发行上市审核业务系统报送下列发行上市申请文件：Chapter 12 Anissuerthatapp1.iesfortheIPOand1.istingofitsstocksha1.1.retainasponsorasrequiredtoprovidesponsorservicesandentrustthesponsortosubmitthefo1.1.owingofferingand1.istingapp1.icationdocumentsthroughtheofferingand1.istingexaminationbusinesssystemoftheSZSE:(1) Registrationapp1.icationdocumentsprescribedbytheCSRC,inc1.udingbutnot1.imitedtotheprospectus,offeringsponsorship1.etter,auditreport,1.ega1.opinion,theissuer'sby1.aws,andthereso1.utionoftheshareho1.ders'meeting.（一）中国证监会规定的招股说明书、发行保荐书、审计报告、法律意见书、公司章程、股东大会决议等注册申请文件；(2) 1.istingsponsorship1.etter.（二）上市保荐书;(3) OtherdocumentsrequiredbytheSZSE.（三）本所要求的其他文件。Tp1.ywiththere1.evantru1.esoftheCSRCandtheSZSE.发行上市申请文件的内容与格式应当符合中国证监会和本所的相关规定。Artic1.e13TheSZSEsha1.1.,withinfiveworkingdaysofreceivingtheofferingand1.istingapp1.icationdocuments,verifythedocuments,makeadecisiononwhethertoaccepttheapp1.ication,informtheissueranditssponsorofthedecision,andpub1.icizethedecisiononthewebsiteoftheSZSE.笫十三条本所收到发行上市申请文件后五个工作日内，对文件进行核对，作出是否受理的决定，告知发行人及其保荐人，并在本所网站公示。发行上市申请文件与中国证监会和本所规定的文件目录不相符、文档名称与文档内容不相符、文档格式不符合中国证监会和本所要求、签章不完整或者不清晰、文档无法打开或者存在本所认定的其他不齐备情形的，发行人应当予以补正，补正时限最长不超过三十个工作日。发行人在三十个工作日内提交补正文件确有困难的，可以提交延期补正文件的书面申请，并说明理由；经本所认Iftheofferingand1.istingapp1.icationdocumentsareinconsistentwiththe1.istofdocumentsprescribedbytheCSRCandtheSZSE,thedocumentnameisinconsistentwiththedocumentcontent,thedocumentformatfai1.stocomp1.ywiththerequirementsoftheCSRCandtheSZSE,thesignatureorsea1.isincomp1.eteornotc1.ear,thedocumentcannotbeopenedorfa1.1.sunderanyothercircumstancewhereitisdeterminedasincomp1.etebytheSZSE,theissuersha1.1.makesupp1.ementsorcorrectionswithinthetermofnotmorethan30workingdays.Ifitisindeeddifficu1.tfortheissuertosubmitsupp1.ementsandcorrectionswithin30workingdays,theissuermaysubmitawrittenapp1.icationforextendingthetime可的，可适当延期。1.imitforsubmittingsupp1.ementsandcorrectionsandstatethereasonstherefor;andanappropriateextensionmaybegrantedwiththeapprova1.oftheSZSE.发行人补正发行上市申请文件的，本所收到发行上市申请文件的时间以发行人最终提交补正文件的时间为准。Iftheissuerhassupp1.ementedandcorrectedtheofferingand1.istingapp1.icationdocuments,thetimewhentheSZSEreceivestheofferingand1.istingapp1.icationdocumentssha1.1.bethetimewhentheissuerfina1.1.ysubmitsthesupp1.ementsandcorrections.本所按照收到发行人发行上市申请文件的先后顺序予以受理。TheSZSEwi1.1.,onafirstcome,firstservedbasis,acceptofferingand1.istingapp1.icationdocumentsreceivedfromissuers.笫十四条存在下列情形之一的，本所不予受理发行人的发行上市申请文件：Article 14 Underanyofthefo1.1.owingcircumstances,theSZSEwi1.1.notacceptanissuer'sofferingand1.istingapp1.icationdocuments:（一）招股说明书、发行保荐书、上市保荐书等发行上市申请文件不齐备且未按要求补正；(1) Theprospectus,offeringsponsorship1.etter,1.istingsponsorship1.etter,andotherofferingand1.istingapp1.icationdocumentsareincomp1.eteandfai1.tobesupp1.ementedandcorrectedasrequired.（二）发行人及其控股股东、实际控制人、重事、监事、高级管理人员，保荐人、承销商、证券服务机构及其相关人员因证券违法违规被中国证监会采取认定为不适当人选、限制业务活动、证券市场禁入，被证券交易所、国务院批准的其他全国性证券交易场所采取一定期限内不接受其出具的相关文件、公开认定不适合担任(2) Theissueroritscontro1.1.ingshareho1.der,actua1.contro1.1.er,director,supervisor,officer,sponsor,underwriter,securitiesserviceinstitution,oranyofitsre1.evantpersonsisdeterminedasunfitfortheposition,restrictedfrombusinessactivities,orprohibitedfromaccesstothesecuritiesmarketbytheCSRCorissubjecttothere1.evantmeasureofrefusingtoacceptthere1.evantdocumentsissuedbyitorhimforacertainperiodorpub1.ic1.ydetermininghimorherasunfitforservingasthedirector,supervisor,orofficeroftheissuertakenbythestockexchangeoranyothernationa1.securitiestradingvenueapprovedbytheStateCounci1.,oris发行人董事、监事、高级管理人员，或者被证券业协会采取认定不适合从事相关业务等相关措施，尚未解除；subjecttothere1.evantmeasuressuchasbeingdeterminedasunfitforengaginginthere1.evantbusinessbytheAssetManagementAssociationofChinaduetoanysecurities-re1.atedvio1.ationof1.aworregu1.ation,whichhasnotbeenre1.eased.（三）法律、行政法规及中国证监会规定的其他情形。(3) Anyothercircumstanceprescribedbyany1.aw,administrativeregu1.ation,ortheCSRC.笫十五条发行上市申请文件的内容应当真实、准确、完整，简明清晰、通俗易懂。Article 15 Thecontentsoftheofferingand1.istingapp1.icationdocumentssha1.1.betrue,accurate,comp1.ete,concise,c1.ear,andeasytounderstand.自发行上市申请文件申报之日起，发行人及其控股股东、实际控制人、董事、监事和高级管理人员以及与本次股票发行上市相关的保荐人、证券服务机构及其相关人员即须承担相应的法律责任。Oncetheofferingand1.istingapp1.icationdocumentsarefi1.ed,theissueranditscontro1.1.ingshareho1.der,actua1.contro1.1.er,directors,supervisors,andofficersaswe1.1.asthesponsorandsecuritiesserviceinstitutionsre1.atingtotheofferingand1.istingofthestockandtheirre1.evantpersonne1.sha1.1.assumecor