公益组织如何制定「利益冲突管理制度」
<div style="max-width:677px !important;"><section style="font-size: 15px;font-family: PingFangSC-light;letter-spacing: 2px;box-sizing: border-box;"><section style="text-align: right;justify-content: flex-end;margin-right: 0%;margin-left: 0%;font-size: 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 60%;vertical-align: top;height: auto;border-width: 0px;box-sizing: border-box;"><section style="margin-top: 5px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(126, 5, 5);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="margin-right: 0%;margin-left: 0%;text-align: center;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;border-width: 1px;border-style: solid;border-color: rgba(0, 0, 0, 0);padding-right: 10px;padding-bottom: 10px;padding-left: 10px;box-shadow: rgba(0, 0, 0, 0) 0px 0px 0px;height: auto;box-sizing: border-box;"><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><span></span></section></section><section style="text-align: justify;color: rgb(0, 0, 0);font-size: 14px;line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-align: left;white-space: normal;box-sizing: border-box;"><span style="color: rgb(160, 160, 160);box-sizing: border-box;">原标题：</span><span style="text-align: justify;background-color: rgba(1, 0, 0, 0);color: rgb(160, 160, 160);box-sizing: border-box;">SAMPLE CONFLICT OF INTEREST POLICY – New or Small Organizations with No Affiliates</span></p><p style="text-align: left;white-space: normal;box-sizing: border-box;"><span style="color: rgb(160, 160, 160);background-color: rgba(1, 0, 0, 0);box-sizing: border-box;">作者：</span><span style="text-align: justify;background-color: rgba(1, 0, 0, 0);color: rgb(160, 160, 160);box-sizing: border-box;">Nonprofit Coordinating Committee of New York</span></p><p style="text-align: left;white-space: normal;box-sizing: border-box;"><span style="color: rgb(160, 160, 160);box-sizing: border-box;"></span><br style="box-sizing: border-box;"></p><p style="text-align: left;white-space: normal;box-sizing: border-box;"><br></p><p style="text-align: right;white-space: normal;box-sizing: border-box;"><span style="color: rgb(160, 160, 160);box-sizing: border-box;">编译/Lynn</span></p><p style="text-align: right;white-space: normal;box-sizing: border-box;"><span style="background-color: rgba(1, 0, 0, 0);color: rgb(160, 160, 160);box-sizing: border-box;">*内容仅代表原作者观点<br style="box-sizing: border-box;"></span></p><p style="text-align: left;white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;">公益组织的工作大多要依靠对社会资源的合理使用来实现，这意味着我们要对很多方面的关系负责（政府、合作机构、公众、受益群体等等）。因此，公益组织的理事会、高管和其他雇员都有义务以组织或者项目的最大利益效果为先，而不得利用自己的职位谋取个人利益。</p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">我们不需要解释“认真对待利益冲突”的重要性，因为这方面工作处理不当导致损害公益组织社会声誉的舆论事件简直不要太多。另一方面，“利益冲突”也未必就都会带来负面结果，比如组织通过某个理事的关系租到物美价廉的办公场所，这对组织是好事儿，但在形式上仍然属于利益冲突问题。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">要想找到利益冲突所带来的的好处与坏处之间的平衡，就必须要建立一个合理的、能够用于识<span style="background-color: rgba(1, 0, 0, 0);box-sizing: border-box;">别和管理相关问题的制度。</span></p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">本文结合纽约非营利组织协调委员会的相关资料，为缺少利益冲突管理制度的小型公益组织提供了一个关于“设计制度时应该提到哪些方面”的参考清单。你可以视情况直接使用这些说法，也可以结合实际情况进行进一步拓展和细化。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><span>https://www.gongyi020.com/data/attachment/forum/202103/30/0f061dfc2f26b23b152ebb77db12947e.jpeg</span></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 16px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">定义</strong></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(151, 43, 53);box-sizing: border-box;"><strong style="box-sizing: border-box;">1. 何为利益冲突</strong></span></p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">当理事会、高管、其他关键人员，或该人员的亲属（亲属指该人的亲人、亲人的配偶、配偶、配偶的亲人）的业务有可能从组织采取的行动或进行的交易中获得经济利益，或可能损害理事会、高管或其他关键人员在履行组织职责时的独立性或客观性，或另有其他利益损害时，就产生了潜在的利益冲突。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(151, 43, 53);box-sizing: border-box;">2. 何为“其他关键人员”</span></strong></p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">“其他关键人员”重点指的是符合以下条件的人士：</p><p style="box-sizing: border-box;"><br></p><ul class="list-paddingleft-2"><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">对于组织来说，具有与理事会级别的责任、权力或影响力的人；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">有对组织或部分职能具有管理权，可以代表组织处理活动、资产、收入或开支的人；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">可以单独或与他人一起控制或决定组织支出或经营预算的人。</p></li></ul><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(151, 43, 53);box-sizing: border-box;">3. 潜在利益冲突的例子</span></strong></p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">常见的潜在利益冲突包括理事会、高管、其他关键人员或该人员的亲属或业务会：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><ul class="list-paddingleft-2"><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">在与组织对接或正在考虑对接的任何第三方机构拥有所有权或投资权益；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">担任组织理事会成员、参与组织管理、受雇于或志愿于组织对接或正在考虑对接的任何第三方;</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">接受或可能接受与组织进行交易有关的补偿或其他利益；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">接受或可能接受与组织有业务往来的第三方的个人馈赠或贷款；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">在另一家与组织竞争授权或合同的非营利组织担任职务；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">与组织正在考虑的交易的参与者有密切的个人或商业关系；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">希望为他们的个人利益而推进组织正在考虑的某项交易。</p></li></ul><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"><strong><span style="color: rgb(155, 16, 6);">潜在的冲突不一定是真的利益冲突。</span></strong>只有在审计人员或理事会基于组织政策判定存在利益冲突的情况下，潜在利益冲突才成立。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><span>https://www.gongyi020.com/data/attachment/forum/202103/30/f3b094fd3c48e317bd96fc5439387dd0.jpeg</span></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 16px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">潜在利益冲突的披露</strong></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">1. 组织成员必须在意识到所有潜在利益冲突后，尽可能地披露所有利益冲突信息，并且在采取任何涉及利益冲突的行动之前，向审计人员或相应部门提交一份签名的书面声明，披露所有重要事实。</p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">2. 组织人员必须以组织管理条例附件中规定的形式来提交年度披露声明。如果该人员是理事，ta还必须在首次竞选之前提交此声明，并向审计人员提交相关表格。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 17px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;"><strong style="box-sizing: border-box;">利益冲突的判定</strong></span></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">1. 在披露了潜在利益冲突，并从有关理事、高管或其他关键人员处收集了相关信息之后，审计人员应对这些关系是否存在利益冲突进行判定。涉及人员不得出席对该事项的审议或表决，也不得试图影响判定结果。</p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">2. 在确定是否存在利益冲突时，审计人员应考虑潜在的利益冲突是否会导致组织达成的交易引起偏见、不当使用资产或任何其他负面行为的问题。</p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">3. 理论上，在关联方交易的情况下（组织或组织的任何关联方是参与者的交易/协议/其他安排），冲突总是存在的。</p><p style="white-space: normal;box-sizing: border-box;"><br></p></section><section style="margin: 20px 0% 10px;text-align: right;justify-content: flex-end;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 98%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(127, 127, 127);box-shadow: rgb(126, 5, 5) -3px 3px 0px;padding-right: 20px;padding-bottom: 15px;padding-left: 20px;height: auto;box-sizing: border-box;"><section style="margin: -10px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: left;font-size: 19px;letter-spacing: 0px;line-height: 1;box-sizing: border-box;"><p style="text-align: right;box-sizing: border-box;"><span style="background-color: rgb(255, 255, 255);box-sizing: border-box;"><strong style="box-sizing: border-box;">关联方指的是：</strong></span></p></section></section><section style="text-align: justify;letter-spacing: 1px;line-height: 1.8;color: rgb(151, 43, 53);box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;">a) 组织或任何附属组织的理事、高管或其他关键人物，或</p><p style="white-space: normal;box-sizing: border-box;">b) a项所述任何个人的亲属，或</p><p style="white-space: normal;box-sizing: border-box;">c) a或b项所述的任何个人拥有X%或以上所有权/受益权益的实体；或者就合伙企业而言，拥有超过X%的直接/间接所有权益的实体。</p></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><span style="background-color: rgba(1, 0, 0, 0);box-sizing: border-box;"> </span><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">4. 如果审计人员确定存在利益冲突，应将该事项提交理事会。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><span>https://www.gongyi020.com/data/attachment/forum/202103/30/f9cdff234da02178eeb010d4ca55e0d4.png</span></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 16px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="box-sizing: border-box;"><strong style="box-sizing: border-box;">解决利益冲突的程序</strong></span></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">当涉及利益冲突的事项提交理事会审议时，理事会可在开始审议该事项并作出决定之前，向有利益冲突的理事、高管或其他关键人士征求信息。但是，有冲突的人员不得出席对该事项的讨论或表决，也不得试图影响审议或表决。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 17px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;"><strong style="box-sizing: border-box;">处理关联交易的附加程序</strong></span></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">除非在理事、高管或其他关键人士披露重大事实后，理事会判定该交易公平合理并符合组织的最佳利益，否则不得进行关联方交易。</p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">如果关联方有重大经济利益，理事会应：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><ul class="list-paddingleft-2"><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">在进行交易之前，在可行的范围内考虑其他交易;</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">以理事会投票形式，以多数票通过交易；以及</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">同时以书面形式记录批准的依据，包括对任何替代交易的考量。</p></li></ul><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 17px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;">记录和文件</span></strong></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">讨论或表决涉及利益冲突或潜在利益冲突事项的理事会会议记录应包括：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><ul class="list-paddingleft-2"><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">利害关系人的名称和利害关系的性质；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">关于该利益是否存在利益冲突的决定；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">理事会考虑的拟定合同或交易的任何替代方案；以及</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">如果交易获得批准，则需要记录批准的依据。</p></li></ul><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 17px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;"><strong style="box-sizing: border-box;">其他禁止行为</strong></span></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">例如：公司不得向任何理事或高级职员提供贷款。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><span>https://www.gongyi020.com/data/attachment/forum/202103/30/da17de8b415f1ad9eaccb9d98cdf5432.jpeg</span></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding-right: 5px;padding-left: 5px;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(151, 43, 53, 0.12);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 5px 0% 8px;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;color: rgb(127, 15, 19);font-size: 17px;padding-right: 6px;padding-left: 6px;letter-spacing: 1px;line-height: 1;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;">薪酬制定规范</span><br style="box-sizing: border-box;"></strong></p></section></section></section></section><section style="margin: -5px 0% 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(151, 43, 53);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;color: rgb(0, 0, 0);line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">1. 任何人不得出席或参与理事会或委员会关于下列事项的讨论或表决：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><ul class="list-paddingleft-2"><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">给他们自己的薪酬；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">给他们亲属的薪酬；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">在雇佣关系中直接隶属于他们之下的任何人的薪酬；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">能够直接影响他们经济利益的任何人的薪酬；或</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">任何其他可以使他们受益的薪酬决定。</p></li></ul><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;">2. 对于关键人员的薪酬，应适用以下附加规定：</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><ul class="list-paddingleft-2"><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">理事会或委员会应在支付薪酬前明确批准薪酬；</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">理事会或委员会应根据适当的数据基线批准薪酬，包括同类对标组织（至少三个）为职能相似的职位支付的薪酬、组织地理区域内类似服务的可比性数据，以及由独立公司编制的薪酬调查。</p></li><li style="box-sizing: border-box;"><p style="box-sizing: border-box;">理事会或委员会应同时记录：a) 薪酬条件和确定日期；b) 出席会议的理事会或委员会成员和投票赞成者；c) 所依据的可比性数据及其取得方式；d) 薪酬高于或者低于可比数据范围的相应依据；e) 理事会或委员会中与该事项存在利益冲突的任何人对这项薪酬的看法。</p></li></ul><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 16px 0% 10px;font-size: 0px;display: flex;flex-flow: row nowrap;justify-content: center;box-sizing: border-box;"><section style="display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 100 100 0%;box-sizing: border-box;"><section style="margin: 5px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(224, 224, 224);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 0 0 0%;height: auto;border-style: none solid;border-width: 3px;border-color: rgb(10, 12, 18);padding-right: 3px;padding-left: 3px;align-self: flex-end;margin-right: 5px;margin-left: 5px;box-sizing: border-box;"><section style="margin-top: -6px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 3px;height: 20px;vertical-align: top;overflow: hidden;background-color: rgb(126, 5, 5);box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 100 100 0%;box-sizing: border-box;"><section style="margin: 5px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(224, 224, 224);height: 1px;box-sizing: border-box;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><section style="text-align: left;color: rgb(160, 160, 160);font-size: 12px;line-height: 1.5;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">原文来源：</p><p style="box-sizing: border-box;">https://www.gongyi020.com/data/attachment/forum/202103/30/b67e1eb94f335cf412c9156486867111.png" data-type="png" data-w="600" style="margin: 0px;"/></p></section></section><section style="margin-top: 30px;margin-right: 0%;margin-left: 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-width: 0px;box-sizing: border-box;"><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;border-width: 0px;box-sizing: border-box;"><span>https://www.gongyi020.com/data/attachment/forum/202103/30/9b2e5661c70a8e51692afe15bd36fee6.gif</span></section></section></section></section>
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