2024年，北京证券交易所（北交所）正式发布《北京证券交易所上市公司交易与关联交易指引》，旨在进一步规范上市公司交易行为，提升信息披露质量，强化对中小投资者的保护。该指引细化了重大交易和关联交易的认定标准、审议程序及披露要求，明确要求上市公司在发生相关交易时，必须履行董事会或股东大会审议程序，并及时、准确、完整地披露交易信息。同时，《指引》强调独立董事和中介机构在关联交易中的监督作用，防止利益输送和损害公司及股东权益的行为。此外，北交所还优化了豁免审议与披露的情形，提高市场效率，兼顾合规性与灵活性。此举有助于完善北交所自律监管体系，推动上市公司高质量发展，增强市场透明度与公信力，为创新型中小企业营造更加规范、公平的资本市场环境。
In 2024, the Beijing Stock Exchange (BSE) officially issued the ‘Guidelines on Transactions and Related-Party Transactions for Listed Companies,’ aiming to further standardize transaction practices of listed firms, enhance the quality of information disclosure, and strengthen protections for retail investors. The guidelines clarify the criteria for identifying material transactions and related-party transactions, specify required deliberation procedures (such as board or shareholder approvals), and mandate timely, accurate, and complete disclosure of relevant transaction details. Additionally, the guidelines emphasize the supervisory roles of independent directors and intermediaries in related-party transactions to prevent conflicts of interest and safeguard the company and its shareholders. The BSE also refined exemptions from approval and disclosure requirements to improve market efficiency while balancing compliance and operational flexibility. This move enhances the BSE’s self-regulatory framework, supports high-quality development of listed companies, boosts market transparency and credibility, and fosters a more standardized and equitable capital market environment for innovative small and medium-sized enterprises.
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