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解惑“xaxwaswaswasxilxjalap”-梳理天下新闻

《企业可持续披xaxwaswaswasxilxjalap露准则——基本准则(试行)》公布

来源: 上观新闻
2024-12-18 02:45:55

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“xaxwaswaswasxilxjalap”《企业可持续披xaxwaswaswasxilxjalap露准则——基本准则(试行)》公布

  中新xaxwaswaswasxilxjalap网北京12月17日电 xaxwaswaswasxilxjalap(记者 赵建华)财政部、外交部、国家发展改革委、工业和信息化部、生态环境部、商务部、中国人民银行、国务院国资委、国家金融监管总局等九部门近日联合引发《企业可持续披露准则——基本准则(试行)》(下称《基本准则》)。

  财政部会计司有关负责人(下称负责人)17日表示,《基本准则》的发布,拉开了国家统一的可持续披露准则体系建设的序幕,具有重要的里程碑意义。《基本准则》在制定目的、适用范围、披露目标、重要性标准、体例结构以及部分技术要求等方面基于我国实际作出规定。同时,积极借鉴国际准则的有益经验。

  负责人介绍,《基本准则》共六章31条,主要内容包括:第一章为总则,共xaxwaswaswasxilxjalap7条,规定了制定目的、准则体系、可持续信息和价值链的概念、报告主体、关联信息、信息系统和内部控制要求等。第二章为披露目标与原则,共4条,规定了可持续信息披露目标和信息使用者,并对披露目标所涉及的重要性原则、重要性评估、汇总和分解以及相称性方法等予以明确。第三章为信息质量要求,共6条,规定了企业披露的可持续信息应当满足的6个信息质量要求,即可靠性、相关性、可比性、可验证性、可理解性和及时性。第四章为披露要素,共7条,规定了企业披露的可持续信息应包括的四个核心要素,即治理、战略、风险和机遇管理、指标和目标,以及每一要素下需要披露的内容。第五章为其他披露要求,共6条,规定了报告期间、可比信息、合规声明、判断和不确定性、差错更正、报告和披露位置等。第六章为附则,共1条,规定了解释权。

  负责人介绍,国家统一的可持续披露准则体系由基本准则、具体准则和应用指南组成。国家统一的可持续披露准则体系建设的总体目标是,到2027年,企业可持续披露基本准则、气候相关披露准则及应用指南相继出台;到2030年,国家统一的可持续披露准则体系基本建成。鉴于准则体系建设周期较长,可由相关部门根据实际需要先行制定针对特定行业或领域的披露指引、监管制度等,未来逐步调整完善。

  负责人还表示,综合考虑我国企业的发展阶段和披露能力,企业可持续披露准则的施行不会采取“一刀切”的强制实施要求,将采取区分重点、试点先行、循序渐进、分步推进的策略,从上市公司向非上市公司扩展,从大型企业向中小企业扩展,从定性要求向定量要求扩展,从自愿披露向强制披露扩展。《基本准则》发文通知中明确指出,在实施范围及实施要求作出规定之前,由企业自愿实施。(完)

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