上市公司重大资产重组管理办法中英文对照

1、莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀

2、莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈

3、蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿

4、蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿

5、蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇

6、膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈

7、膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈

8、芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆

9、芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇

10、芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅

11、莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅

12、莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆

13、莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄

14、蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁芈芈蚁螇袅莀薄蚃袄蒂螀羂袃膂薂袈袂芄螈螄羁莇薁蚀羁葿莄罿羀腿蕿羅罿莁莂袀羈蒃蚇螆羇膃蒀蚂羆芅蚆羁羅莇蒈袇肅蒀蚄螃肄腿蒇虿肃节蚂薅肂蒄蒅羄肁膄螀袀肀芆薃螆聿莈蝿蚂聿蒁薂羀膈膀莄袆膇芃薀螂膆莅莃蚈膅膅薈蚄膄芇蒁羃膃荿蚆衿膃蒂葿螅膂膁蚅蚁芁芃蒈罿芀莆蚃袅艿蒈蒆袁袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇

15、肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇

16、螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅

17、螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆

18、螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇

19、衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅

20、袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅

21、袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆

22、羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄

23、罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇蚄肆肇薆蚃螆莃蒂蚃袈膆莈蚂羁莁芄蚁肃膄薃螀螃羇葿蝿袅膂莅螈羇羅芁螇螇膀芆螇衿肃薅螆羂艿蒁螅肄肂莇螄螃芇芃袃袆肀薂袂羈芅蒈袁肀肈莄袁袀芄莀蒇羂膆芆蒆肅莂薄蒅螄膅蒀蒅袇莀莆蒄罿膃节薃肁羆薁薂螁膁薇薁羃羄蒃薀肆芀荿蕿螅肂芅蕿袈芈薃薈羀肁葿蚇肂芆莅蚆螂聿芁蚅袄芄膇

24、上市公司重大资产重组管理办法中英文对照发布时间：2010-1-5  阅读次数：3782  字体大小: 【小】 【中】【大】上市公司重大资产重组管理办法measures for administration of material assets reorganization of listed companies  中国证券监督管理委员会令第53号order of china securities regulatory commission no. 53上市公司重大资产重组管理办法已经2008年3月24日中国证券监督管理委员会第224次

25、主席办公会议审议通过，现予公布，自2008年5月18日起施行。the measures for administration of material assets reorganization of listed companies, which were adopted at the 224th presidents meeting of china securities regulatory commission on march 24, 2008, are hereby promulgated and shall come into force as of may 18, 2008.中国

26、证券监督管理委员会主席：尚福林president of china securities regulatory commission: shang fulin二八年四月十六日april 16, 2008上市公司重大资产重组管理办法measures for administration of material assets reorganization of listed companies第一章总则chapter 1 general provisions第一条为了规范上市公司重大资产重组行为，保护上市公司和投资者的合法权益，促进上市公司质量不断提高，维护证券市场秩序和社会公共利益，根据公司法、

27、证券法等法律、行政法规的规定，制定本办法。article 1   the measures are formulated according to such laws and administrative regulations as the company law and the securities law to regulate material assets reorganization activities, protect the legitimate rights and interests of listed companies and investors,

28、 improve continuously the quality of listed companies, maintain the order of the securities market and safeguard the public interest.         第二条本办法适用于上市公司及其控股或者控制的公司在日常经营活动之外购买、出售资产或者通过其他方式进行资产交易达到规定的比例，导致上市公司的主营业务、资产、收入发生重大变化的资产交易行为（以下简称重大资产重组）。article 2

29、0;  the measures apply to assets transaction activities (hereinafter referred to as “material assets reorganization”) including the purchases and sales of assets, or assets transaction of other forms that are conducted by listed companies and companies that control them or controlled by them ou

30、tside their daily business operations and that have reached the prescribed percentages, thus causing major changes in the core business, assets and income of listed companies.上市公司发行股份购买资产应当符合本办法的规定。purchases of assets through issuing shares by listed companies shall comply with provisions of the mea

31、sures.上市公司按照经中国证券监督管理委员会（以下简称中国证监会）核准的发行证券文件披露的募集资金用途，使用募集资金购买资产、对外投资的行为，不适用本办法。the measures are not applicable to activities of purchasing assets or making investment overseas by listed companies using the raised fund in accordance with the usage of the raised fund disclosed in the securities issua

32、nce documents approved by china securities regulatory commission (hereinafter referred to “the csrc”).第三条任何单位和个人不得利用重大资产重组损害上市公司及其股东的合法权益。article 3   any units or individuals shall not use the material assets reorganization to damage the lawful rights of listed companies and their sharehol

33、ders.第四条上市公司实施重大资产重组，有关各方必须及时、公平地披露或者提供信息，保证所披露或者提供信息的真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。article 4  where listed companies conduct material assets reorganization, interested parties shall disclose or provide information in a timely and fair manner, guarantee the authenticity, accuracy and integrity o

34、f the information disclosed or provided, and ensure that there are no falsified description, misleading statements or major omissions.第五条上市公司的董事、监事和高级管理人员在重大资产重组活动中，应当诚实守信、勤勉尽责，维护公司资产的安全，保护公司和全体股东的合法权益。article 5   during the material assets reorganization the directors, supervisors and sen

35、ior managers of listed companies shall be honest, credible, diligent and dutiful to safeguard the company assets and to protect the legitimate rights and interests of the company and all the shareholders.第六条为重大资产重组提供服务的证券服务机构和人员，应当遵守法律、行政法规和中国证监会的有关规定，遵循本行业公认的业务标准和道德规范，严格履行职责，不得谋取不正当利益，并应当对其所制作、出具文件

36、的真实性、准确性和完整性承担责任。article 6   securities service organs and personnel that provide service for material assets reorganization shall abide by the laws, the administrative regulations and relevant provisions of the csrc, follow the generally recognized business and ethical standards of the in

37、dustry and strictly perform duties, and shall not seek illegitimate interests; they shall also assume responsibility for the authenticity, accuracy and integrity of the documents produced and issued by them.第七条任何单位和个人对所知悉的重大资产重组信息在依法披露前负有保密义务。article 7   any units and individuals have the

38、obligation to keep the information of material assets reorganization known to them confidential before the disclosure according to the law.禁止任何单位和个人利用重大资产重组信息从事内幕交易、操纵证券市场等违法活动。any units and individuals are forbidden to use the information of material assets reorganization to conduct unlawful activi

39、ties such as inside dealings and manipulation of the securities market.第八条中国证监会依法对上市公司重大资产重组行为进行监管。article 8    the csrc shall supervise material assets reorganization of listed companies according to the law.第九条中国证监会在发行审核委员会中设立上市公司并购重组审核委员会（以下简称并购重组委），以投票方式对提交其审议的重大资产重组申请进行表决，提出审核意见。

40、article 9    the csrc shall set up a review committee of merger, acquisition and reorganization of listed companies (hereinafter referred to as the “review committee”) in the issuance examination committee, and shall vote on the material assets reorganization application submitted by

41、the review committee and provide review opinions.第二章重大资产重组的原则和标准chapter 2 principles and standards for material assets reorganization第十条上市公司实施重大资产重组，应当符合下列要求：article 10 a listed company intending to conduct material assets reorganization shall meet the following requirements:（一）符合国家产业政策和有关环境保护、土地管理、

42、反垄断等法律和行政法规的规定；(1) the reorganization complies with the states industrial policy and laws and administrative regulations relating to environmental protection, land management and anti-monopoly;（二）不会导致上市公司不符合股票上市条件；(2) the reorganization will not cause the listed companys failure to meet the conditio

43、ns for listing stocks for trade;（三）重大资产重组所涉及的资产定价公允，不存在损害上市公司和股东合法权益的情形；(3) fair price will be for the assets involved in the material assets reorganization and there are no circumstances that can damage the legitimate rights and interests of the listed company and the shareholders;（四）重大资产重组所涉及的资产权属

44、清晰，资产过户或者转移不存在法律障碍，相关债权债务处理合法；(4) assets involved in the material assets reorganization have clear ownership and there are no legal obstacles to assets ownership transfer or transfer; relevant handling of credits and debts is legal;（五）有利于上市公司增强持续经营能力，不存在可能导致上市公司重组后主要资产为现金或者无具体经营业务的情形；(5) the reorgan

45、ization is conducive to enhancing the listed companys capability of sustainable business operation; there will not be situations where the key assets of the listed company after the reorganization are cash or there is no specific business;（六）有利于上市公司在业务、资产、财务、人员、机构等方面与实际控制人及其关联人保持独立，符合中国证监会关于上市公司独立性的

46、相关规定；(6) the reorganization shall enable the listed company to be independent from the actual controllers and their affiliates in aspects of business operation, assets, finance, personnel and organization, and to comply with relevant provisions of the csrc regarding the independence of listed compan

47、ies; and（七）有利于上市公司形成或者保持健全有效的法人治理结构。(7) the reorganization shall help the listed company to form or maintain healthy and effective corporate governance.第十一条上市公司及其控股或者控制的公司购买、出售资产，达到下列标准之一的，构成重大资产重组：article 11 if the purchase or sales of assets by a listed company or the company it controls or contro

48、lled by it meets one of the following standards, a material assets reorganization is constituted:（一）购买、出售的资产总额占上市公司最近一个会计年度经审计的合并财务会计报告期末资产总额的比例达到50%以上；(1) total assets purchased or sold account for not less than 50% of the total assets in the audited consolidated financial statement of the last fis

49、cal year of the listed company;（二）购买、出售的资产在最近一个会计年度所产生的营业收入占上市公司同期经审计的合并财务会计报告营业收入的比例达到50%以上；(2) the business income generated in the last fiscal year by the assets purchased or sold accounts for not less than 50% of the business income of the listed company in the audited consolidated statement of

50、the last fiscal year of the listed company;（三）购买、出售的资产净额占上市公司最近一个会计年度经审计的合并财务会计报告期末净资产额的比例达到50%以上，且超过5000万元人民币。(3) net value of the assets purchased or sold accounts for not less than 50% of the net value of  the total assets at the year end in the audited consolidated statement of the last fis

51、cal year of the listed company and exceeds rmb50 million.购买、出售资产未达到前款规定标准，但中国证监会发现存在可能损害上市公司或者投资者合法权益的重大问题的，可以根据审慎监管原则责令上市公司按照本办法的规定补充披露相关信息、暂停交易并报送申请文件。if the assets purchased or sold do not reach the aforesaid stipulated standards, but the csrc finds that there may be major issues that could damag

52、e the legitimate rights and interests of the listed company or the investors, according to the principle of prudent supervision, it can order the listed company to disclose extra relevant information, suspend the transaction and submit application documents.第十二条计算前条规定的比例时，应当遵守下列规定：article 12 the fol

53、lowing stipulations shall be followed when calculating the percentages stated in the previous article:（一）购买的资产为股权的，其资产总额以被投资企业的资产总额与该项投资所占股权比例的乘积和成交金额二者中的较高者为准，营业收入以被投资企业的营业收入与该项投资所占股权比例的乘积为准，资产净额以被投资企业的净资产额与该项投资所占股权比例的乘积和成交金额二者中的较高者为准；（1）if the assets purchased are equity, the total amount of the a

54、ssets is the product of the total amount of the assets of the invested enterprise and the equity percentage of the investment or the transaction amount, whichever is higher; the business income is the product of the business income of the invested enterprise and the equity percentage of the investme

55、nt; net assets amount is the product of the total net assets of the invested enterprise and the equity percentage of the investment or the transaction amount, whichever is higher;出售的资产为股权的，其资产总额、营业收入以及资产净额分别以被投资企业的资产总额、营业收入以及净资产额与该项投资所占股权比例的乘积为准。if the assets sold are equity, the total assets, busin

56、ess income and net assets are respectively the product of total assets, business income and net assets of the invested enterprise and the equity percentage of the investment.购买股权导致上市公司取得被投资企业控股权的，其资产总额以被投资企业的资产总额和成交金额二者中的较高者为准，营业收入以被投资企业的营业收入为准，资产净额以被投资企业的净资产额和成交金额二者中的较高者为准；出售股权导致上市公司丧失被投资企业控股权的，其资产

57、总额、营业收入以及资产净额分别以被投资企业的资产总额、营业收入以及净资产额为准。if the purchase of the assets causes the listed company to have the controlling equity of the invested enterprise, the total amount of the assets is the total amount of the assets of the invested enterprise or the transaction amount, whichever is higher; the b

58、usiness income is the business income of the invested enterprise, and the net assets are the net assets of the invested enterprise or the transaction amount, whichever is higher; if the sales of the assets causes the listed company to lose the control right of the invested enterprise, the total asse

59、ts, business income and net assets are respectively the total assets, business income  and net assets of the invested enterprise.（二）购买的资产为非股权资产的，其资产总额以该资产的账面值和成交金额二者中的较高者为准，资产净额以相关资产与负债的账面值差额和成交金额二者中的较高者为准；（2）if the assets purchased are non-equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher;出售的资产为非股权资产的，其资产总额、资产净额分别以