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标题 商业行为准则和道德规范中英文
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商业行为准则和道德规范(中英文)

下面是CN人才网小编精心为大家整理收集的商业行为准则和道德规范(中英文),希望对大家有帮助。

CHINA DISTANCE EDUCATION HOLDINGS LIMITED

商业行为准则和道德规范

China Distance Education Holdings Limited and its subsidiaries and consolidated affiliated entities (collectively, the Company”) have adopted this Code of Business Conduct and Ethics (the Code”) as an expression of the Company’s values and to represent a framework for decision-making. The Company is committed to the highest standards of business conduct and ethics. The Company seeks to conduct its business as a good corporate citizen and to comply with all laws, rules and regulations applicable to it or the conduct of its business. The Code shall govern the relationships between the Company’s employees, including directors and officers (an Employee” and, collectively, the Employees”), and the Company’s customers, suppliers, shareholders, competitors, and the communities in which the Company operates.

China Distance Education Holdings Limited、其子公司及合并附属机构(下文统称公司”)接纳本商业行为准则和道德规范(下文简称准则”)作为公司价值的体现,并为公司决策提供框架。公司一直致力于高标准的行为准则和道德规范。公司致力于作为良好法人开展工作并遵循所有适用于公司或公司业务行为的法律法规。准则将管理公司员工之间的关系,包括董事和工作人员(下文统称员工”),以及公司客户、供应商、股东、竞争者,以及公司营业地所处的社区等。

1. Application of the Code.

The Code applies to each Employee and must be strictly observed. If an Employee fails to observe the Code, he or she may face disciplinary action, up to and including termination. Therefore each Employee individually is responsible to understand the Code and to act in accordance with it. The Code is not intended to cover every applicable law, rule or regulation or to provide answers to all questions that may arise. Therefore in addition to observing the Code, an Employee must use good judgment in assessing whether any given action is ethical or otherwise constitutes good business conduct. From time to time an Employee may also be required to seek guidance from others with respect to the appropriate course of conduct in a given situation. If an Employee has any questions regarding any law, rule, regulation, or principle discussed in the Code which may govern business conduct, he or she should contact a supervisor, or the Corporate Legal Department.

准则的适用范围。

本准则适用于所有员工,必须严格遵守。若员工违反本准则,他/她将会面临纪律处分,直至被终止雇佣协议。因此,每一位员工都有责任理解本准则并遵照执行。本准则无意取代任何相关的适用法律、条例、规章,也不可能解决所有可能出现的问题。为此,除了本准则,员工必须在评判其任何行为是否符合职业道德或在其他方面是否构成有益的商业行为上做出正确的判断。员工有可能随时需要就在某些特定情况下的行为是否恰当向别人寻求帮助。若员工在与管理商业行为有关的法律、条例、法规或本准则中讨论的原则等存在疑问,他/她应与主管或公司法务部门交涉。

2. Code Does Not Constitute an Employment Contract.

 The Code does not in any way constitute an employment contract or an assurance of continued employment. It is for the sole and exclusive benefit of the Company and may not be used or relied upon by any other party. The Company may modify or repeal the provisions of the Code or adopt a new Code at any time it deems appropriate, with or without notice to its Employees.

本准则不构成雇佣合同。

本准则不以任何方式构成雇佣合同或保证继续雇佣关系。本准则仅仅是为了公司的利益,不应被其他各方利用或依赖。公司可在任何其认为合适的时候修改或撤销本准则的条款,或采纳新的准则,这既可以通知员工也可以不通知员工。

3. Conflicts of Interest.

利益冲突。

3.1 Conflicts of Interest Prohibited. The Company’s policy is to prohibit conflicts of interest. A conflict of interest occurs when an Employee’s personal interest interferes, or appears to interfere, with the interests of the Company in any way. Conflicts of interest may only be waived by the Company’s Board of Directors (the Board”), and will be promptly disclosed to the public to the extent required by law or applicable stock exchange requirements.

禁止利益冲突。公司的原则是禁止利益冲突。利益冲突发生是因为员工的个人利益以任何方式干扰或可能干扰公司利益。利益冲突仅可由公司董事会(下文简称董事会”)豁免,并须及时按照法律或适用的股票交易所的要求予以披露。

3.2 Identifying Conflicts of Interest. A conflict of interest can arise when an Employee or a member of his or her family takes actions or has interests that may make it difficult to perform his or her Company work objectively and effectively. Conflicts of interest can also arise when an Employee or a member of his or her family receives improper personal benefits as a result of the Employee’s position in the Company. Such conflicts of interest can undermine an Employee’s business judgment and responsibility to the Company and threaten the Company’s business and reputation. Accordingly, an Employee should avoid all apparent, potential, and actual conflicts of interest. Further, an Employee must communicate to the Corporate Legal Department all potential and actual conflicts of interest or material transactions or relationships that reasonably could be expected to give rise to a conflict of interest or the appearance of such a conflict of interest. The following activities all generally constitute a conflict of interest:

确认利益冲突。当员工或其家人采取的行动或拥有的利益给员工客观、高效地开展公司工作造成困难时会产生利益冲突。同时,员工或其家人因为员工在公司的地位获得不正当的利益时也会产生利益冲突。这些利益冲突可能会影响员工的商业判断和对公司的责任感,并威胁到公司的业务和声誉。因此,员工应避免任何显性的、隐性的、实质的利益冲突。此外,员工就任何潜在的或实质的利益冲突、重大交易、被合理预期可能会引起利益冲突的关系、利益冲突的形式等与公司法务部门进行沟通。下列行为一般都会构成利益冲突:

3.2.1 Corporate Opportunities. An Employee taking opportunities for his or her own benefit that are discovered through the use of the Company’s information, property or position; or an Employee using the Company’s information, property or position for his or her own personal gain or to compete with the Company.

企业机会。任何员工利用企业机会,通过使用公司信息、财产或职位试图谋取个人利益;或任何员工利用公司信息、财产或职位谋取个人利益或与公司进行竞争。

3.2.2 Loans. The granting by the Company of any loans or guaranties for an Employee or for the Employee’s family members. Such activity will not be allowed without the prior written approval of the Corporate Legal Department, and if appropriate, the Board or a committee thereof. The Company will not extend, maintain or arrange for any personal loan to or for any director or executive officer (or the equivalent thereof).

贷款。公司为员工个人或家庭成员提供的任何贷款或担保。这些行为在没有得到公司法务部门,若适用,董事会或董事会下设委员会的书面批准前是不被许可的。公司不会给予、支持或安排从或给任何董事或管理人员(或同等职位的个人)的任何个人贷款。

3.2.3 Outside Activity. An Employee engaging in any outside activity that materially detracts from or interferes with the performance by an Employee of his or her services to the Company.

外部活动。任何员工从事的任何会对员工在公司的业绩表现产生重大影响的外部活动。

3.2.4 Outside Employment. An Employee serving as a director, representative, employee, partner, consultant or agent of, or providing services to, a company that is a supplier, customer or competitor of the Company.

公司外供职。担任供应商、客户或竞争对手的董事、代表、员工、合作伙伴、顾问或代理,或为其提供服务。

3.2.5 Personal Interest. An Employee having any personal interest, whether directly or indirectly, in a transaction involving the Company.

个人利益。直接或间接与公司某项业务相关的员工的个人利益。

3.2.6 Personal Investments. An Employee owning, directly or indirectly, a material amount of stock in, being a creditor of, or having another financial interest in a supplier, customer or competitor.

个人投资。员工直接或间接拥有供应商、客户或竞争对手的大量股票、作为债权人或有其他财务利益。

3.3 Reporting. Each Employee must report conflicts of interest to a superior who they believe is not involved in the matter giving rise to the conflict. Any Employee who has questions as to whether a conflict of interest exists after consulting the Code should contact the Corporate Legal Department for assistance in making that determination.

报告。任何员工必须向他认为不会与产生这种利益冲突相关的事情有关的主管汇报利益冲突。员工就是否存在利益冲突在参考了本准则之后依然有疑问的应与企业法务顾问联系,寻求支持并落实决定。

4. Gifts and Entertainment.

礼物和娱乐。

4.1 General Policy. The Company recognizes that the giving and receiving of gifts and entertainment is common business practice. However, gifts and entertainment should never compromise, or appear to compromise, an Employee’s ability to make objective and fair business decisions. The Company’s policy is that an Employee may give or receive gifts or entertainment to or from customers and suppliers only if the gift or entertainment could not be viewed as an inducement to any particular business decision.

一般原则。公司认为收受礼物和参加娱乐活动都是一般商业行为。但是,礼物不应损害或可能损害员工做出客观公正的商业决定的能力。公司的原则是员工只有在该礼物或娱乐活动不被视为是作出特殊商业决定的诱因的前提下,可以从或向客户或供应商收受礼物或参加娱乐活动。

4.2 Giving Gifts and Entertainment. An Employee must obtain written permission from the head of his or her department before giving any gifts or entertainment on behalf of the Company. Furthermore, the Employee must ensure that the expense for such gifts or entertainment is properly recorded on the Company’s expense reports.

赠送礼物或娱乐活动。员工在代表公司赠送任何礼物或娱乐活动之前必须取得部门领导的书面批准。此外,员工必须确保该礼物和娱乐活动的支出完全记录进公司支出报告中。

4.3 Reporting Gifts. An Employee must only accept appropriate gifts from customers or suppliers. The Company encourages Employees to submit each such gift he or she receives. However, an Employee must submit to his or her department any gift the objective market value of which exceeds RMB200.

礼物报告。员工必须只能接受客户或供货商适当的礼物。公司鼓励员工上交所接受的所有礼物。但是,员工必须将其接受的市价超过200元人民币的礼物上交给所在的部门。

4.4 Bribes, Kickbacks and Secret Commissions Prohibited. The Company’s policy is to encourage fair transactions. No Employee may give or receive any bribe, kickback, or secret commission.

禁止贿赂、回扣和秘密佣金。公司的政策是鼓励公平交易。任何员工不能收受贿赂、回扣和秘密佣金。

5. Confidentiality.

An Employee must maintain the confidentiality of all information entrusted to him or her by the Company, its suppliers, its customers and other individuals or entities related to the Company’s business. Confidential information includes any non-public information that if disclosed might be useful to the Company’s competitors or harmful to the Company, or its customers or suppliers. Confidential information includes, among other things, the Company’s customer lists and details, new product plans, new marketing platforms or strategies, computer software, trade secrets, research and development findings, manufacturing processes, or the Company’s acquisition or sale prospects. Employees in possession of confidential information must take steps to secure such information. Employees must take steps to ensure that only other Employees who have a need to know” the confidential information in order to do their job can access it, and to avoid discussion or disclosure of confidential information in public areas (for example, in elevators, on public transportation, and on cellular phones). An Employee may only disclose confidential information when disclosure is authorized by the Company or legally required. Upon termination of employment, or at such other time as the Company may request, each Employee must return to the Company any medium containing confidential information, and may not retain duplicates. An Employee has an ongoing obligation to preserve confidential information, even after his or her termination of employment with the Company, until such time as the Company discloses such information publicly or the information otherwise becomes available to the public through no fault of the Employee.

保密原则。

员工必须就公司、供应商、客户或其他与公司业务有关联的个人或实体委托的任何信息保密。保密信息包括任何非公开信息,这些信息一旦公开将可能被竞争对手利用或伤害公司、供应商或公司客户。保密信息包括公司客户名单和详情、新产品规划、新市场平台或战略、电脑软件、商业秘密、研发成果、加工过程以及公司收购和销售计划等。拥有这些保密信息的员工必须采取措施确保信息安全。员工必须采取措施确保只有那些因为工作需要必须知道这些信息的其他人员获得这些信息,并避免在公开场合(例如搭乘电梯、搭乘公共交通工具或使用便携式电话时等)讨论或披露这些保密信息。员工只有在获得公司授权或法律要求的情况下披露这些保密信息。在终止雇佣关系时活在公司需要的其他时候,员工必须将包含保密信息的所有媒介交还给公司,不得留有备份。即便在终止与公司的雇佣关系之后,员工依然有义务继续对这些信息保密,直至公司公开披露这些信息或在非员工过错的情况下,这些信息以其他方式公之于众。

6. Fair Dealing.

Each Employee must deal fairly with each of the Company’s customers, suppliers, competitors and other Employees. Employees must not take unfair advantage of anyone through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other unfair-dealing practices.

公平交易。

所有员工必须与公司所有客户、供货商、竞争者和其他员工进行公平交易。员工不能通过操纵、隐瞒、滥用特别获知的信息、误传重大事实或其他不公平的方法获取不公正的好处。

7. Protection and Proper Use of Company Assets. An Employee must protect the Company’s assets and ensure their efficient use. Such assets include, among other things, communication systems, information (proprietary or otherwise), material, facilities and equipment, as well as intangible assets. An Employee must not use such assets for personal profit for themselves or others. Additionally, an Employee must act with reasonable care to protect the Company’s assets from theft, loss, damage, misuse, removal and waste. Where an Employee discovers any theft, loss, damage, misuse, removal or waste of a Company asset, he or she must promptly report this to the Company. Finally, an Employee must use reasonable efforts to ensure that Company assets are used only for legitimate business purposes.

保护和正确使用公司财产。员工必须保护公司财产,确保有效利用。这些财产包括通讯系统、信息(所有权或其他)、物质财产、设施和设备以及无形资产。员工不得利用这些资产为自己或他人谋取利益。此外,员工必须合理照料保护公司财产免遭盗窃、损失、损毁、误用、拆解和浪费。员工一旦发现有任何盗窃、损失、损毁、误用、拆解和浪费公司财产的行为必须及时上报公司。最后,员工必须尽力确保公司财产仅用于合法商业用途。

8. Compliance with Laws, Rules and Regulations.

遵守法律、条例及规定。

8.1 Generally. An Employee must comply fully with all laws, rules and regulations applying to the Company’s business and its conduct in business matters. This includes, among other things, laws applying to insider trading, bribery, kickbacks, and secret commissions, copyrights, trademarks and trade secrets, information privacy, offering or receiving gifts, employment harassment, occupational health and safety, false or misleading financial information or misuse of corporate assets. The fact that certain laws, rules or regulations are not enforced in practice, or that the violation of such laws, rules or regulations is not subject to public criticism or censure, will not excuse any illegal action by an Employee. The Company expects each Employee to understand all laws, rules and regulations that apply to his or her position at the Company. Where an Employee has a doubt as to the legality of a given action or the proper course of conduct, that Employee must immediately consult the Corporate Legal Department. Aside from strictly legal considerations, Employees must at all times act honestly and maintain the highest standards of business conduct and ethics, consistent with the professional image of the Company.

一般原则。员工必须完全遵守适用于公司业务及商业行为的所有法律、条例和规定,包括适用于内部交易、贿赂、回扣和秘密佣金、版权、商标和商业秘密、隐私信息、收受礼物、工作环境骚扰、职业健康与安全、错误或误导财务信息以及误用公司财产的法律。某些法律、条例、规定在实践中未加执行或违反这些法律、条例、规定没有收到公众批评或责难,但这不能免除员工的任何非法行为的责任。公司希望所有员工都理解适用于其职位的法律、条例和规定。若员工对于某特定行为的合法性或对行为过程的适当性存在疑问,该员工必须立即与公司法务部门咨询。除了严格的法律上的考虑,员工必须一直诚实做事,保持高标准的商业和道德规范,保持与公司的职业形象一致。

8.2 Insider Trading. United States federal and state law prohibits the use of material inside information” when trading in or recommending Company securities. In accordance with applicable United States federal and state law, no Employee may engage in transactions in Company stock (whether for his or her own account, for the Company’s account or otherwise) while in possession of material inside information (Insider Trading”) relating to China Distance Education Holdings Limited. Furthermore, no Employee who is in possession of material inside information may communicate such information to third parties who may use such information in the decision to purchase or sell Company stock (Tipping”). These restrictions also apply to securities of other companies if an Employee learns of material inside information in the course of his or her duties for the Company. In addition to violating Company policy, Insider Trading and Tipping are illegal. What constitutes material inside information” is a complex legal question, but is generally considered to be information not available to the general public, which a reasonable investor contemplating a purchase of Company stock would be substantially likely to take into account in making his or her investment decision. Such information includes information relating to a stock split and other actions relating to capital structure, major management changes, contemplated acquisitions or divestitures, and information concerning earnings or other financial information. Such information continues to be inside” information until it is disclosed to the general public. Any person who is in possession of material inside information is deemed to be an insider.” This would include all Employees (management and non-management), as well as spouses, friends or brokers who may have acquired such information directly or indirectly from an insider tip.” Substantial penalties may be assessed against people who trade while in possession of material inside information and can also be imposed upon companies and so called controlling persons such as officers and directors, who fail to take appropriate steps to prevent or detect insider trading violations by their employees or subordinates. To avoid severe consequences, Employees should review this policy before trading in securities and consult with the Corporate Legal Department if any doubts exist as to what constitutes material inside information.”

内部交易。美国联邦和各州法律都禁止在交易或推荐公司证券时使用重大内部消息”。根据美国联邦和各州法律,公司任何员工在掌握正保远程教育重大内部消息的情况下,都不能交易公司股票(下文简称内部交易”)(无论该股票是否是在自己帐户下,或是在公司帐户下,还是在其他人帐户下)。此外,掌握重大内部消息的员工也不能将信息透露给任何有可能利用这信息决定是否购买或出售公司股票的第三方(下文简称透露内部信息”)。本限制规定也适用于公司持有其他公司股票的员工在工作中接触到其他公司的重大内部消息的情况。除了违反公司政策之外,内部交易和透露内部信息也是违法行为。什么内容构成重大内部消息”是一个复杂的法律问题,但是总体上讲就是指那些普通公众无法获取的信息,这些信息是计划买入公司股票的理性投资者极大可能会在做投资决定时将考虑到的因素。这些信息包括与资本结构有关的股票拆分或其他行动、管理层的重大变化、预期收购或出售以及与收益或其他财务信息有关的信息。直到向公众披露为止,这些信息一直作为内部”消息。任何掌握重大内部消息的个人都被认定为内部人士”。这可能会包括所有员工(管理人员或非管理人员),同时也包括可能直接或间接从内部人士透露消息”获得这些内部消息的员工配偶、朋友或经纪人。对于利用掌握的重大内部消息的人参与内部交易有严厉的处罚措施,这些处罚措施也可能施加给公司和公司的控制者,如公司管理人员或董事,因为他们没有采取适当的措施阻止或发现其员工或下属的内部交易行为。为了避免严重的后果,员工在交易证券前应回顾这一政策,若对何种信息构成重大内部消息”存在任何疑问,应咨询公司法务部门。

9. Reporting Illegal or Unethical Behavior.

举报违法或违反职业道德的行为。

9.1 Obligation to Report Violations. Any Employee who is aware of any illegal or unethical behavior at the Company or in connection with its business, or who believes that an applicable law, rule or regulation or the Code has been violated, must promptly report the matter to the Corporate Legal Department. Furthermore, an Employee who has a concern about the Company’s accounting practices, internal controls or auditing matters should report his or her concerns to the Corporate Legal Department. Employees should take care to report violations to a person who they believe is not involved in the matter giving rise to the violation.

报告违规的义务。任何员工若了解存在针对公司或与公司业务的`任何违法或违背职业道德的行为,或认为违反了适用的法律、条例、法规或本准则,必须及时向公司法务部门举报相关的事项。此外,对公司会计行为、内部控制或审计等存有任何疑虑的员工应将其疑虑上报公司法务部门。员工在报告违法行时应当将违规行为举报给他们认为与产生违规行为的事项无关的人员。

9.2 Company to Investigate Reported Violations. The Company will investigate promptly all reports of violations and, if appropriate, remedy the violation. If legally required, the Company will also immediately report the violation to the proper governmental authority. An Employee must cooperate with the Company to ensure that violations are promptly identified and resolved.

公司调查上报的违规行为。公司将及时展开对所有上报的违规行为的调查,若适当,采取必要的补救措施。如果法律要求,公司也将立即将违法行为报告给适当的政府权力机关。员工必须配合公司,确保违法行为被及时确认和解决。

9.3 Employees Who Report Violations Will Be Protected from Retaliation. The Company shall protect the confidentiality of those making reports of possible misconduct to the maximum extent possible, consistent with the requirements necessary to conduct an effective investigation and the law. In no event will the Company tolerate any retaliation against an Employee for reporting an activity that he or she in good faith believes to be a violation of any law, rule, regulation, or the Code. Any superior or other Employee intimidating or imposing sanctions on an Employee for reporting a matter will be disciplined up to and including termination.

举报违规行为的员工将受到保护,免遭报复。公司必须在满足有效的调查和法律要求的同时,最大限度地保护那些举报可能的不正当行为的举报人。在任何情况下公司都不允许出现任何针对出于善意认为某些行为可能违反了适用的法律、条例、法规或本准则的举报人的报复行为。任何恐吓举报人或对举报人实施制裁的上级或其他员工将受到纪律处分直至包括解职的处分。

10. Quality of Disclosure.

The Company is subject to certain reporting and disclosure requirements in the United States. As a result the Company will be regularly required to report its financial results and other material information about its business to the public and to regulators. The Company’s policy is promptly to disclose accurate and complete information regarding its business, financial condition and results of operations. Each Employee must strictly comply with all applicable standards, laws, regulations and policies for accounting and financial reporting of transactions, estimates and forecasts. Inaccurate, incomplete or untimely reporting will not be tolerated and can severely damage the Company and result in legal liability. Each Employee should be on guard for, and promptly report, any possibility of inaccurate of incomplete financial reporting. Particular attention should be paid to financial results that seem inconsistent with the performance of the underlying business, transactions that do not seem to have an obvious business purpose, or and requests to circumvent ordinary review and approval procedures. The Company’s senior financial officers and other employees working in the Finance Department have a special responsibility to ensure that all of the Company’s financial disclosures are full, fair accurate, timely and understandable. Any practice or situation that might undermine this objective should be reported to the Corporate Legal Department. An Employee with information relating to questionable accounting or auditing matters may also confidentially, and anonymously if they desire, submit the information in writing to the Board’s Audit Committee.

披露的质量。

公司须遵守美国某些特定的报告和披露要求。为此,公司需要定期向公众和管理当局汇报公司财务成果以及其他关于公司业务的重大信息。公司的政策是及时准确、完整地披露有关公司业务、财务状况和经营业绩的信息。所有员工必须严格遵照所有适用的标准、法律、法规、交易的会计和财务报告、估算和预计政策。不允许出现任何汇报不准确、不完整、或不及时的情况,这可能会对公司造成严重影响并让公司承负法律责任。所有员工都应提高警惕,并及时汇报任何可能存在的财务报告不准确或不完整的情况,尤其要注意看上去与财务成果不相符的表面上没有明显起色的重点业务、交易业绩,或/和要求进行复核程序。公司高级财务人员和其他财务部门的员工都有明确的责任,确保公司财务披露信息完整、公正、准确、及时并易于理解。任何可能阻碍这一目标的行为或情况应当及时上报公司法务部门。任何对公司财务和审计有关的信息有疑问的员工可以秘密的,若要求,也可以匿名以书面形式向董事会下设的审计委员会上报该信息。

11. Responding to Improper Conduct.

The Company will enforce the Code on a uniform basis for everyone, without regard to an Employee’s position within the Company. If an Employee violates the Code, he or she will be subject to disciplinary action. Supervisors and managers of a disciplined Employee may also be subject to disciplinary action for their failure to properly oversee an Employee’s conduct, or for any retaliation against an Employee who reports a violation. The Company’s response to misconduct will depend upon a number of factors including whether the improper behavior involved illegal conduct. Disciplinary action may include, but is not limited to, reprimands and warnings, probation, suspension, demotion, reassignment, reduction in salary or immediate termination. Employees should be aware that certain actions and omissions prohibited by the Code might be crimes that could lead to individual criminal prosecution and, upon conviction, to fines and imprisonment.

对不当的行为的反应。

公司将在所有员工中统一执行本准则,与员工在公司中所处的职位无关。若员工违反本准则,该员工将会受到纪律处分。受到处分的员工的上级或经理也将会应为没有合理监督员工的行为或报复举报违规行为的员工而受到纪律处分。公司对不当行为的反应将取决于若干因素,包括该不当行为是否违法。纪律处分包括但不限于申斥和警告处分、留岗查看、停职、降职、调岗、减薪或立即终止雇佣关系等。员工应认识到,违反本准则的某种行为或过失可能构成,导致个人的刑事指控并被判处罚金或监禁。

12. Waivers.

Waivers or exceptions to the Code may only be granted in advance and only under exceptional circumstances. A waiver of the Code for any executive officer or director may be made only by the Board or a committee thereof and must be promptly disclosed to the extent required by applicable law and stock exchange requirements.

豁免。

针对本准则的免责或例外仅仅是在提前授予和在某些特殊情况下适用。针对公司管理人员或董事的豁免只能有公司董事会或董事会下设委员会做出决定,并必须根据适用的法律和股票交易所相关规定及时披露。

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更新时间:2024/12/24 8:37:21