Core Viewpoint - The China Securities Regulatory Commission (CSRC) has revised the Company Law and related guidelines to enhance the governance structure of listed companies, particularly focusing on the role and effectiveness of audit committees [1][2]. Group 1: Audit Committee Guidelines - The China Listed Companies Association (CLCA) has issued the "Guidelines for the Work of Audit Committees of Listed Companies," effective from June 6, 2025, to provide guidance for the effective operation of audit committees [1]. - The audit committee serves as a key platform for independent directors, playing a crucial role in supervising financial information, internal controls, and both internal and external audit processes [1]. - The guidelines were developed after extensive research and consultations with independent directors, listed companies, market institutions, experts, and regulatory bodies, ensuring a comprehensive approach to defining the responsibilities and operational requirements of audit committees [1]. Group 2: Implementation and Compliance - Following the implementation of the guidelines, they will work in conjunction with the "Guidelines for the Performance of Independent Directors" (revised in 2024) to better align the practices of listed companies with the latest legal requirements for audit committees [1]. - The CLCA plans to enhance training and publicity to help listed companies and audit committee members understand and implement the new rules effectively [2]. - The guidelines will serve as a critical basis for evaluating the performance of independent directors and the governance of listed companies, with measures in place to address non-compliance by companies and relevant personnel [2].

● 本报记者 乔翔 中证中小投资者服务中心日前宣布，为落实国务院办公厅《关于上市公司独立董事制度改革的意见》， 依据《上市公司独立董事管理办法》，向上峰水泥董事会提名独立董事候选人杜健，并就独立董事选任 议案向全体股东公开征集表决权。这是中证投服中心继2024年6月成功为第一医药公开提名独立董事之 后，推进的第二单公开提名上市公司独立董事个案。 专家认为，作为依法设立的投资者保护机构，中证投服中心此次行动紧密呼应《关于上市公司独立董事 制度改革的意见》提出的"鼓励投资者保护机构等主体依法通过公开征集股东权利的方式提名独立董 事"要求并深度介入提名环节，探索不同于以往由上市公司董事会等提名的新的提名方式，有利于拓宽 独立董事提名来源，完善独立董事选任机制，促进独立董事更好发挥作用，维护上市公司特别是中小股 东的合法权益。 此次中证投服中心的实践，则是在秉持市场化、法治化原则的基础上，对上述政策的又一次认真贯彻落 实。中国政法大学教授、博士生导师李东方表示："此前仅董事会、监事会、持股1%以上的股东具有独 立董事提名权，改革后，作为依法设立的投资者保护机构，中证投服中心也可以采用公开征集股东权利 的方式提名独立董 ...