【中英文对照版】公司债券发行与交易管理办法(2023).docx

公司债券发行与交易管理办法(2023)MeasuresfortheAdministrationoftheIssuanceandTradingofCorporateBonds(2023)制定机关：中国证券监督管理委员会发文字号：中国证券监督管理委员会令第222号公布日期：2023.10.20施行日期：2023.10.20效力位阶：部门规章法规类别：证券监督管理机构与市场监管IssuingAuthority：ChinaSecuritiesRegulatoryCommissionDocumentNumber：OrderNo.222oftheChinaSecuritiesRegulatoryCommissionDateIssued：10-20-2023EffectiveDale：10-20-20231.evelofAuthority：DepartmentalRulesAreaofLaw:SecuritiesRegulatorjfInstitutionsandMarketSupervisionandManagement中国证券监督管理委员会令OrderoftheChinaSecuritiesRegulatoryCommission（第222号）(No.222)公司债券发行与交易管理办 法已经2023年10月12日 中国证券监督管理委员会2023 年第6次委务会议审议通过， 现予公布，自公布之日起施 行。附件：1.公司债券发行与交易 管理办法TheMeasuresfortheAdministrationoftheIssuanceandTradingofCorporateBonds,asdeliberatedandadoptedatthe6thexecutivemeetingoftheChinaSecuritiesRegulatoryCommissiononOctober12,2023,areherebyissued,andshallcomeintoforceonthedateofissuance.Annexes:1.MeasuresfortheAdministrationoftheIssuanceandTradingofCorporateBonds2.ExplanationoftheRevisionoftheMeasures2.公司债券发行与交易管理fortheAdministrationoftheIssuanceand办法修订说明TradingofCorporateBondsYiHuiman,ChairmanoftheChinaSecuritiesRegulatoryCommission中国证券监督管理委员会主 席：易会满October 20, 20232023年10月20日MeasuresfortheAdministrationoftheIssuanceandTradingofCorporateBondsChapter I GeneralProvisionsArticle1TheseMeasuresaredevelopedinaccordancewiththeSecuritiesLaw,theCompanyLaw,andotherrelevantlawsandregulationsforthepurposesofregulatingtheissuance,trading,ortransferofcorporatebonds(includingenterprisebonds)andprotectingthelawfulrightsandinterestsofinvestorsandpublicinterest.公司债券发行与交易管理办法第一章总则第一条为了规范公司债 券（含企业债券）的发行、交 易或转让行为，保护投资者的 合法权益和社会公共利益，根 据证券法公司法和其 他相关法律法规，制定本办 法。第二条在中华人民共和 国境内，公开发行公司债券并 在证券交易所、全国中小企业 股份转让系统交易，非公开发 行公司债券并在证券交易所、 全国中小企业股份转让系统、 证券公司柜台转让的，适用本 办法。法律法规和中国证券监 督管理委员会（以下简称中国 证监会）另有规定的，从其规 定。本办法所称公司债券，是 指公司依照法定程序发行、约 定在一定期限还本付息的有价 证券。Article2WherecorporatebondsarepubliclyofferedandtradedthroughstockexchangesortheNationalEquitiesExchangeandQuotations(uNEEQ,)jorcorporatebondsarenon-publiclyofferedortransferredthroughstockexchanges,theNEEQ,oroverthecounterofsecuritiescompanieswithintheterritoryofthePeople,sRepublicofChina,theseMeasuresshallapply.IfitisotherwiseprescribedbyanylaworregulationortheChinaSecuritiesRegulatoryCommission(,CSRC),suchprovisionsshallapply.ForthepurposesoftheseMeasures,“corporatebondsmeansnegotiablesecuritiesissuedbyacompanyunderstatutoryprocedures,withtheagreementontherepaymentofprincipalandpaymentofinterestwithinacertainperiod.Article3Corporatebondsmaybeissuedpubliclyornon-publicly.Article4Issuersandotherpartieswithinformationdisclosureobligationsshallfulfillthedisclosureobligationinatimelyandfairmanner,andtheinformationdisclosedorsubmittedmustbetrue,accurate,complete,concise,clear,andeasytounderstand,andhavenofalserecords,misleadingstatements,ormaterialomissions.Article5Anissueranditscontrollingshareholderoractualcontroller,directors,supervisors,andofficersshallbehonestandtrustworthyandactwithduediligencetoprotectbondholders'legalrightsandrightsagreeduponinthebondprospectus.Anissueranditscontrollingshareholderoractualcontroller,directors,supervisors,andofficersshallnotbeslackinfulfillingdebtrepaymentobligationsorevadedebtsthroughpropertytransfer,affiliatedtransactions,orothermethods,therebydeliberatelydamagingtherightsandinterestsofbondholders.第三条 公司债券可以公 开发行，也可以非公开发行。第四条发行人及其他信 息披露义务人应当及时、公平 地履行披露义务，所披露或者 报送的信息必须真实、准确、 完整，简明清晰，通俗易懂， 不得有虚假记载、误导性陈述 或者重大遗漏。第五条发行人及其控股 股东、实际控制人、董事、监 事、高级管理人员应当诚实守 信、勤勉尽责，维护债券持有 人享有的法定权利和债券募集 说明书约定的权利。发行人及其控股股东、实际控 制人、董事、监事、高级管理 人员不得怠于履行偿债义务或 者通过财产转移、关联交易等 方式逃废债务，故意损害债券 持有人权益。第六条为公司债券发行 提供服务的承销机构、受托管 理人，以及资信评级机构、会 计师事务所、资产评估机构、 律师事务所等专业机构和人员 应当勤勉尽责，严格遵守执业 规范和监管规则，按规定和约 定履行义务。Article6Theunderwritinginstitution,trustee,creditratingagency,accountingfirm,assetappraisalinstitution,lawfirm,andotherspecializedinstitutionsandpersonsthatprovideservicesfortheissuanceofcorporatebondsshallactwithduediligence,strictlycomplywiththecodeofpracticeandregulatoryrules,andfulfillobligationsasrequiredandasagreed.Anissueranditscontrollingshareholderoractualcontrollershallfullycooperatewiththeunderwritinginstitution,trustee,orsecuritiesserviceinstitutionintherelevantwork,promptlyprovidematerials,andensuretheveracity,accuracy,andcompletenessofthecontentsthereof.Article7Issuers,underwritinginstitutions,andtheirrelevantemployeesmaynotviolatefaircompetition,conducttunneling,directlyorindirectlyseekillicitbenefits,orotherwisedisruptthemarketorderinthecourseofpricingfortheissuanceandplacement.Article8TheCSRCsregistrationoftheissuanceofcorporatebonds,thereviewopinionissuedbythestockexchangeontheissuanceofcorporatebonds,ortherecordationgrantedbytheSecuritiesAssociationofChina(uSACn)totheissuanceofcorporatebondsinaccordancewiththeseMeasuresdoesnotconstituteanyjudgmentorguaranteeastotheissuer,soperatingrisk,insolvencyrisk,andlitigationriskortheinvestmentriskorreturnofcorporatebonds,amongothers.Theriskassociatedwiththeinvestmentincorporatebondsshallb