上市能够给企业带来诸多好处，包括但不限于新的融资渠道、提升品牌影响力、吸引更多优秀人才等诸多好处，可是不得不承认的是，上市的确是一项庞大 的工程，企业要想顺利上市，正确的战略布局是迈向IPO至关重要又是关键的一步。 证券市场是一个相对开放与广阔的平台，对于准备上市的企业而言，除了专心做企 业以外，还需要根据企业自身的发展目标和诉求，就上市地点、板块的选择等问题进行 仔细考虑与衡量。 拟上市企业对境内外上市地点、板块的选择，企业是在上交所、深交所，还是纽交所、纳斯达克或者香港上市，对于已经决定上市的企业而言，上市地点是 一项非常重要的战略性选择。 从实践案例中，拟上市的企业决策者应当从估值水平、上市成本角度进行判断对自身的利弊，估值水平决定了企业上市时一次性募集资金的多少，对于规模 较大及高成长行业与新兴行业这类企业，选择到境外上市往往能给予比较高的估值；相对于规模比较小的企业而言，国内A股或许是最佳的选择，国内A股 市场最大的优势在于市场估值的整体水平相对国际 主要市场偏高，这是国内的资金环境、监管环境、投资者构成等因素造成的，短期内这一格局仍会维持。 海外市场对于高成长行业和新兴行业的公司往往能给予较高的估 ...

Core Viewpoint - The article discusses three new measures introduced by China Securities Depository and Clearing Corporation to enhance the development of the bond market, particularly focusing on credit bond ETFs, facilitating financing for small and medium-sized private enterprises, and reducing certain bond registration and settlement fees [1][2]. Group 1: Credit Bond ETF Development - The new measures include optimizing the bond ETF support mechanism, providing convenience for private enterprises to issue bonds, and continuing to offer fee reductions for bond issuers [2][4]. - The introduction of trading exchange repurchase for credit bond ETFs is expected to improve liquidity, attractiveness, and trading activity of these products, thereby supporting the construction of the credit bond market and attracting long-term capital [2][4][5]. - The eligibility criteria for credit bond ETFs to participate in repurchase transactions include a minimum net asset value of 2 billion RMB and at least five market makers or liquidity service providers [4][5]. Group 2: Expansion of Credit Protection Bond Repurchase - The recent revision of the interim measures for credit protection bond repurchase broadens the range of eligible collateral to include bonds rated AA and above, facilitating access for more small and medium-sized private enterprises [7][8]. - Since the introduction of credit protection repurchase in 2021, it has supported over 100 billion RMB in bond financing for more than 60 enterprises, demonstrating its effectiveness in aiding private enterprise financing [7][8]. Group 3: Reduction of Financing Costs for Bond Issuers - Starting from May 1, 2025, to December 31, 2026, certain fees for green corporate bonds and technology innovation corporate bonds will be waived, along with continued waivers for private enterprise bond issuers [10]. - The ongoing fee reduction measures aim to lower the financing costs for bond issuers, particularly benefiting sectors like technology innovation and green finance, while enhancing market activity [10].

文/梧桐小编 1月10日，深交所公布对北京市中伦文德律师事务所及相关当事人的监管函。经查，该所在福建省永安林业（集团）股份有限公司（000663）2024年第二次临时股 东大会法律业务中，对现场参会股东情况核验不到位、监票流程不规范，所出具的法律意见书对前述事项以及对个别股东表决方式的相关表述不规范。签字律师 李敏、张晓萌，未能勤勉尽责，对上述违规行为负有责任。深交所在监管函中提醒该所及签字律师：上市公司中介机构及其相关人员应当勤勉尽责、诚实守信、 恪尽职守，按照相关业务规则、行业执业规范2和职业道德准则为上市公司及相关信息披露义务人提供证券服务。 你所的上述行为违反了本所《股票上市规则（2023年8月修订）》第1.4条、第12.1.2条的规定。 签字律师李敏、张晓萌，未能勤勉尽责，违反了本所《股票上市规则（2023年8月修订）》第1.4条、第12.1.2条的规定，对上述违规行为负有责任。 同时，提醒你们：上市公司中介机构及其相关人员应当勤勉尽责、诚实守信、恪尽职守，按照相关业务规则、行业执业规范2和职业道德准则为上市公司及相关信息 披露义务人提供证券服务。 特此函告 深圳证券交易所 上市公司管理一部 北京市 ...