证监会修订发布《上市公司治理准则》 进一步规范上市公司董事、高级管理人员和控股股东、实际控制人行为，提升上市公司治理水平

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has revised the Corporate Governance Guidelines, effective from January 1, 2026, aiming to enhance the governance standards of listed companies and align with national policies for risk prevention and high-quality capital market development [1][2] Group 1: Key Aspects of the Revision - The revision includes a comprehensive regulation of directors and senior management, covering their appointment, performance, and departure to ensure they fulfill their duties faithfully and diligently [1] - It establishes an incentive and restraint mechanism for directors and senior management, requiring listed companies to create a compensation management system that aligns their pay with company performance and individual achievements [1] - The guidelines impose stricter regulations on controlling shareholders and actual controllers, limiting significant adverse impacts from competition and refining the responsibilities and decision-making processes for related party transactions [1] - The revision aims to enhance coordination with other regulations, improving the clarity of shareholder rights and the responsibilities of the board's nomination and compensation committees [1]