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一

会计

1. 《严重违法失信会计人员黑名单管理办法（征求意见稿）》发布

9月19日，财政部发布《严重违法失信会计人员黑名单管理办法（征求意见稿）》，意见反馈截止时间为2019年10月20日。

《办法》列举了列入会计人员黑名单的五类情形：提供虚假财务会计报告；伪造、变造会计凭证、会计账簿，编制虚假财务会计报告；隐匿或故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告；授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计账簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告；贪污，挪用公款，职务侵占等与会计职务有关的违法行为。至于黑名单的有效期，《征求意见稿》提出，因上述违法行为受到行政处罚的，列入会计人员黑名单的有效期为5年，自行政处罚生效之日起计算；受到刑事处罚的，列入会计人员黑名单的有效期为永久。

《办法》明确，对于处罚信息获取，省级以上财政部门将会计人员姓名和公民身份证号码（或港澳台居民的公民社会信用代码、外国籍人身份号码）推送给同级发展改革部门并定期更新，发展改革部门通过信用信息共享平台筛选出涉及会计人员的刑事处罚和行政处罚信息，并定期推送给同级财政部门。由财政部通过全国会计人员管理服务平台将相关会计人员的处罚信息推送给省级财政部门和中央有关主管单位。从横向和纵向将会计人员处罚信息归集到认定部门。

1. Measures for the Administration of Blacklists of Accountants with Seriously Illegal and Dishonest Acts (Exposure Draft) Issued

On September 19, 2019, the Ministry of Finance (MOF) issued the Measures for the Administration of Blacklists of Accountants with Seriously Illegal and Dishonest Acts (Exposure Draft), and comments may be submitted until October 20, 2019. 

The Measures lay out five circumstances of blacklisting: providing false financial accounting statements; forging or altering accounting documents or accounting books, or preparing false financial accounting statements; concealing or deliberately destroying accounting documents, accounting books or financial accounting statements that should be preserved according to the law; suggesting, instructing or compelling any accounting office, accountant or other person to forge or alter any accounting document or account book, to prepare any false financial accounting statement, or to conceal or intentionally destroy any accounting document, account book or financial accounting statement that should be preserved according to the law; and other illegal acts pertaining to the accounting position such as corruption, misappropriation of public funds, or duty-related embezzlement. As for the validity period of the blacklist, the Exposure Draft proposes that if an administrative punishment is imposed for the above illegal acts, the validity period of being listed in the blacklist of accountants should be five years calculated from the effective date of the administrative penalty; and if a criminal penalty is imposed, the validity period of being listed in the blacklist of accountants should be permanent.

According to the Measures, with respect to the acquisition of punishment information, the financial departments at or above the provincial level should send the accountants’ names and citizens’ ID card numbers (or social credit codes of Hong Kong, Macao or Taiwan residents, or identification numbers of foreign nationals) to the development and reform departments at the same level and update them periodically, and the development and reform departments should screen such information as criminal penalties and administrative punishments involving accountants through the credit information sharing platform, and regularly push them to the financial departments at the same level. The MOF is in charge of pushing the punishment information on relevant accountants to the provincial financial departments and the central competent authorities through the national accountant management service platform. In such a horizontal and vertical way, the punishment information on accountants is assembled to the identification departments.  

二

银行

2. 银保监会就《商业银行理财子公司净资本管理办法》征求意见

2019年9月20日，中国银保监会起草了《商业银行理财子公司净资本管理办法（试行）（征求意见稿）》，现向社会公开征求意见，意见截止至2019年10月27日。

《办法》要求，理财子公司净资本管理应当符合两方面标准：一是净资本不得低于5亿元，且不得低于净资产的40%；二是净资本不得低于风险资本，确保理财子公司保持足够的净资本水平。理财子公司董事会应当承担本公司净资本管理的最终责任，高级管理层负责组织实施净资本管理工作。理财子公司应当定期报送净资本监管报表，并对相关报表的真实性、准确性、完整性负责，及时报告相关监管指标出现的重大变化，在年度报告中披露净资本管理情况。对于不符合净资本管理要求的理财子公司，银行业监督管理机构可以根据法律法规采取相关监管措施。

2. Public Comments Requested on the Administrative Measures for Net Capital of Wealth Management Subsidiaries of Commercial Banks 

On September 20, 2019, the China Banking and Insurance Regulatory Commission (CBIRC) is requesting comments on the Measures for the Administration of Net Capital of Wealth Management Subsidiaries of Commercial Banks (for Trial Implementation) (Exposure Draft), and comments may be submitted until October 27, 2019.

According to the Measures, the management of net capital of wealth management subsidiary companies should meet two standards: First, the net capital should be no less than 500 million yuan, and 40% of the net assets; Second, the net capital should be also no less than the risk capital to ensure that the wealth management subsidiary companies maintain a sufficient net capital level. The board of directors of a wealth management subsidiary should assume the ultimate responsibility for the net capital management of the company, and the senior executives should be responsible for organizing and implementing the management of net capital. The wealth management subsidiary companies should submit the net capital regulatory statements on a regular basis, and be responsible for the veracity, accuracy and completeness of relevant statements, timely report major changes in relevant regulatory indicators, and disclose the management of net capital in the annual report. The banking regulators may take relevant regulatory measures in accordance with laws and regulations against the wealth management subsidiary companies not meeting the requirements of net capital management.

三

金融

3. 《关于深入开展“信易贷”支持中小微企业融资的通知》发布

近日，国家发改委、银保监会联合印发了《关于深入开展“信易贷”支持中小微企业融资的通知》，自发布之日起实施。

《通知》重点任务包括六个方面，一是建立健全信用信息归集共享查询机制。依托全国信用信息共享平台，整合税务、市场监管、海关、司法、水、电、气费以及社保、住房公积金缴纳等领域的信用信息。二是建立健全中小微企业信用评价体系。将评价结果定期推送给金融机构，提高金融机构风险识别能力。三是支持金融机构创新“信易贷”产品和服务。鼓励金融机构对信用良好、正常经营的中小微企业创新续贷方式，切实降低企业贷款周转成本。四是创新“信易贷”违约风险处置机制。鼓励金融机构依托金融科技建立线上可强制执行公证机制，加快债务纠纷解决速度。五是鼓励地方政府出台“信易贷”支持政策。支持有条件的地方设立由政府部门牵头，金融机构和其他市场主体共同参与、共担风险的“信易贷”专项风险缓释基金或风险补偿金。六是加强“信易贷”管理考核激励。研究制定“信易贷”统计报表规范，建立“信易贷”工作专项评价机制。

3. “Xinyidai” Mode to be Profoundly Conducted in Support of the Financing of Micro, Small and Medium-Sized Enterprises 

Recently, the National Development and Reform Commission and the China Banking and Insurance Regulatory Commission issued the Notice of Profoundly Conducting the “Xinyidai” Mode to Support the Financing of Micro, Small and Medium-Sized Enterprises, effective from the date of issuance.

The key tasks of the Notice include six aspects: (1) Establishing and improving the credit information collection, sharing and inquiry mechanism. On the basis of the national credit information sharing platform, the credit information in such fields as taxation, market regulation, customs, justice, charges of water, electricity, and gas, social insurance, and payment of housing provident funds should be integrated. (2) Establishing and improving the credit evaluation system for micro, small and medium-sized enterprises. The evaluation results should be regularly pushed to financial institutions to enhance their risk identification capabilities.  (3) Supporting the innovation in products and services under the “Xinyidai” mode by financial institutions. Financial institutions should be encouraged to innovate the loan renewal method for micro, small and medium-sized enterprises with good credit and normal operations so as to effectively reducing their loan turnover cost.  (4) Innovating in the “Xinyidai” default risk resolution mechanism. Financial institutions should be encouraged to establish an online enforceable notarization mechanism depending on financial technology to speed up the resolution of debt disputes.  (5) Encouraging local governments to release policies in support of the “Xinyidai” mode. Regions with good conditions should be supported in setting up the special “Xinyidai” risk mitigation funds or risk compensation funds led by government departments and with joint participation and risk sharing by financial institutions and other market players.  (6) Strengthening the assessment incentives for the “Xinyidai” management. The statistical statement standards for “Xinyidai” mode should be researched and developed, and the special evaluation mechanism for "Xinyidai" work should be established.

四

司法

4. 最高法发布健全完善审判委员会工作机制意见

日前，最高人民法院印发《关于健全完善人民法院审判委员会工作机制的意见》。

《意见》指出，各级人民法院设审判委员会，审判委员会由院长、副院长和若干资深法官组成。审判委员会会议分为全体会议和专业委员会会议，中级以上人民法院可以根据审判工作需要召开刑事审判、民事行政审判等专业委员会会议。　　

《意见》明确，各级人民法院审理的涉及国家安全、外交、社会稳定等敏感案件和重大、疑难、复杂案件，本院已经发生法律效力的判决、裁定、调解书等确有错误需要再审的案件，同级人民检察院依照审判监督程序提出抗诉的刑事案件，法律适用规则不明的新类型案件，拟宣告被告人无罪的案件，拟在法定刑以下判处刑罚或者免予刑事处罚的案件，应提交审判委员会讨论决定。高级人民法院、中级人民法院拟判处死刑的案件，应当提交本院审判委员会讨论决定。合议庭对法律适用问题意见分歧较大，经专业（主审）法官会议讨论难以作出决定的案件等，可以提交审判委员会讨论决定。

《意见》强调，审判委员会委员依法履职行为受法律保护，领导干部和司法机关内部人员违法干预、过问、插手审判委员会委员讨论决定案件的，应当予以记录、通报，并依纪依法追究相应责任。

4. SPC Issues Opinions on Improving the Working Mechanism for Judicial Committees 

Lately, the Supreme People’s Court (SPC) issued the Opinions on Improving the Working Mechanism for Judicial Committees of the People’s Courts. 

The Opinions point out that the people's courts at all levels should set up judicial committees, and a judicial committee should be composed of a president, a vice president, and several senior judges. Meetings of a judicial committee are divided into plenary meetings and meetings of professional committees, and the people's courts at or above the intermediate level may hold criminal trials, civil administrative trials and other meetings of professional committees according to the needs of the trial work.

According to the Opinions, the sensitive cases involving national security, foreign affairs and social stability as well as significant, difficult and complicated cases, cases of which the judgments, rulings, consent judgments, or other documents rendered by this court have come into force but are wrong for sure and need retrials, criminal cases against which the people's procuratorates at the same level file the appeal under the trial supervision procedures, new types of cases with unclear applicable rules of law, cases in which a defendant is to be acquitted, and cases in which a convict is to be given a penalty below the statutory penalty or to be exempted from criminal penalty should be submitted to the judicial committee for discussion and decision. Cases in which a convict is to be sentenced to death by a higher people's court or an intermediate people's court should be submitted to the judicial committee of the court for discussion and decision. Cases on which a collegial panel has substantially dissenting opinions and a decision is still difficult to be made upon discussion at the professional or presiding judges’ meeting may be submitted to the judicial committee for discussion and decision.

The Opinions emphasize that the performance of duties as legally required by the members of the judicial committees is protected by the law, and where officials or staff members of judicial organs illegally intervene in the handling of a case, or inquire about case information in the discussion and decision-making of cases by members of judicial committees, such information should be recorded, a notice thereon should be circulated, and relevant liable persons should be held accountable according to the applicable provisions.

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