每(mei)經(jing)AI快訊，據深(shen)交所(suo)官微消息，12月20日，深(shen)交所(suo)發(fa)布《深(shen)圳證券(quan)(quan)交易所(suo)資(zi)(zi)產(chan)(chan)支持(chi)證券(quan)(quan)掛牌條件(jian)審(shen)核(he)業(ye)務指(zhi)(zhi)引第1號——申(shen)請(qing)文件(jian)及其(qi)編(bian)(bian)制(zhi)(zhi)(zhi)要求(qiu)(qiu)(qiu)》等六(liu)項資(zi)(zi)產(chan)(chan)支持(chi)證券(quan)(quan)審(shen)核(he)業(ye)務指(zhi)(zhi)引，推動構(gou)建(jian)更加“簡明清晰、易懂好用(yong)(yong)、全面完備(bei)”的(de)規(gui)則體系(xi)。這是(shi)(shi)深(shen)交所(suo)貫徹落實(shi)黨的(de)二(er)十屆三中全會(hui)有關“防(fang)風險、強監管(guan)，促進資(zi)(zi)本市場健康(kang)穩定(ding)發(fa)展(zhan)”部署要求(qiu)(qiu)(qiu)，規(gui)范資(zi)(zi)產(chan)(chan)證券(quan)(quan)化(hua)業(ye)務發(fa)展(zhan)，提升債券(quan)(quan)市場服務實(shi)體經(jing)濟(ji)能力的(de)一項重要舉措(cuo)。《申(shen)請(qing)文件(jian)及其(qi)編(bian)(bian)制(zhi)(zhi)(zhi)要求(qiu)(qiu)(qiu)指(zhi)(zhi)引》以信息披(pi)露為核(he)心，壓實(shi)中介機構(gou)核(he)查和披(pi)露義務，提升信息披(pi)露的(de)規(gui)范性、針對性和可讀性，促進保護投資(zi)(zi)者(zhe)權(quan)(quan)益。一是(shi)(shi)明確(que)申(shen)請(qing)文件(jian)清單，優化(hua)財務報(bao)表有效期規(gui)定(ding)；二(er)是(shi)(shi)細化(hua)計劃說明書(shu)編(bian)(bian)制(zhi)(zhi)(zhi)要求(qiu)(qiu)(qiu)，全面規(gui)范法律意見書(shu)、信用(yong)(yong)評級報(bao)告、現金流預測報(bao)告與資(zi)(zi)產(chan)(chan)評估報(bao)告的(de)通用(yong)(yong)性編(bian)(bian)制(zhi)(zhi)(zhi)要求(qiu)(qiu)(qiu)；三是(shi)(shi)聚焦資(zi)(zi)產(chan)(chan)特征，明確(que)債權(quan)(quan)類(lei)、未來經(jing)營收入(ru)類(lei)和不動產(chan)(chan)抵押貸款3大類(lei)基(ji)礎資(zi)(zi)產(chan)(chan)的(de)特殊編(bian)(bian)制(zhi)(zhi)(zhi)內容。