(2) The assets are complete. Enterprises should have the necessary assets to carry out production and operation. When an enterprise is restructured, all the assets mainly used by the enterprise, such as production system, auxiliary production system and supporting facilities, industrial property rights and non-patented technology, must enter the main body of issuance and listing. During the recent 1 year and the recent 1 period when an enterprise submitted an application for listing to the CSRC, the income generated by its production and operation by contracting, entrusting, leasing or other similar means relying on the assets of its controlling shareholder and its wholly-owned or holding enterprise shall not exceed 30% of its main business income; An enterprise may not use the company's assets as a guarantee for shareholders, shareholders' holding subsidiaries or shareholders' affiliated enterprises.
(3) financial independence. An enterprise shall set up an independent financial department, establish and improve the financial accounting management system, conduct independent accounting, open an account in a bank independently, and shall not use the bank account with the controlling shareholder to pay taxes independently according to law. The financial decision-making and the use of funds of an enterprise are not interfered by the controlling shareholders.
(4) Institutional independence. The board of directors, the board of supervisors and other internal organs of an enterprise shall operate independently. There is no subordinate relationship between the controlling shareholder and its functional departments and the enterprise and its functional departments. The controlling shareholder and its subordinate institutions shall not issue any plans and instructions on the operation of the enterprise to the enterprise and its subordinate institutions, nor shall they affect the independence of its operation and management in any other way.
(5) Business independence. Enterprises should have a complete business system and the ability to face the market directly and operate independently. As a production and operation enterprise, it should have an independent production, supply and marketing system, and the inevitable related party transactions must follow the principles of market justice and fairness. When submitting listing applications to the China Securities Regulatory Commission in the latest 65,438+0 years and the latest 65,438+0 issues, the transaction volume of products (or services) or raw materials (or services) between the company to be listed and its controlling shareholders and its wholly-owned or holding enterprises does not exceed 30% of the main business income or the amount of raw materials (or services) purchased by the company to be listed; The amount of products (or services) sold or raw materials (or services) purchased by the controlling shareholders and their wholly-owned or holding enterprises shall not exceed 30% of the main business income or raw materials (or services) purchased by the company to be listed. There should be no horizontal competition between enterprises and controlling shareholders and their wholly-owned or holding enterprises.