【会计通讯】速览会计动态 追踪监管热点（2025年10月刊）

Core Points - The China Securities Regulatory Commission (CSRC) has revised and released the "Corporate Governance Code for Listed Companies," effective from January 1, 2026, to enhance the regulation of directors, senior management, and controlling shareholders [2] - The revision aims to improve the regulatory framework for directors and senior management, ensuring they fulfill their duties diligently and faithfully [2] - The new guidelines require listed companies to establish a compensation management system that aligns the remuneration of directors and senior management with the company's performance [2] - The code also imposes stricter regulations on controlling shareholders and actual controllers to prevent significant adverse impacts on listed companies, particularly regarding competition and related party transactions [2] Summary by Sections Corporate Governance - The revised governance code aims to standardize the behavior of directors, senior management, and controlling shareholders [2] - It emphasizes the need for a comprehensive regulatory system covering appointment, performance, and departure of directors and senior management [2] Compensation Management - The new rules mandate that the compensation of directors and senior management should be linked to both company and individual performance [2] - This is intended to better align the interests of management with those of the company [2] Controlling Shareholders - The guidelines impose strict limitations on controlling shareholders to mitigate potential conflicts of interest and adverse effects on the company [2] - Enhanced scrutiny on related party transactions and decision-making processes is also included [2]