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商業(yè)行為準(zhǔn)則和道德規(guī)范（中英文）
商業(yè)行為準(zhǔn)則，就是公司用正式的書(shū)面形式，告訴員工什么可以做、什么不可以做，如果非要去做會(huì)受到什么樣的處罰等，公司通過(guò)這套準(zhǔn)則讓員工明白，這里的企業(yè)文化認(rèn)為，什么是道德的什么是不道德的。下面是小編為大家收集的商業(yè)行為準(zhǔn)則和道德規(guī)范（中英文），僅供參考，歡迎大家閱讀。
CHINA DISTANCE EDUCATION HOLDINGS LIMITED
商業(yè)行為準(zhǔn)則和道德規(guī)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、其子公司及合并附屬機(jī)構(gòu)(下文統(tǒng)稱“公司”)接納本商業(yè)行為準(zhǔn)則和道德規(guī)范(下文簡(jiǎn)稱“準(zhǔn)則”)作為公司價(jià)值的體現(xiàn)，并為公司決策提供框架。公司一直致力于高標(biāo)準(zhǔn)的行為準(zhǔn)則和道德規(guī)范。公司致力于作為良好法人開(kāi)展工作并遵循所有適用于公司或公司業(yè)務(wù)行為的法律法規(guī)。準(zhǔn)則將管理公司員工之間的關(guān)系，包括董事和工作人員(下文統(tǒng)稱“員工”)，以及公司客戶、供應(yīng)商、股東、競(jìng)爭(zhēng)者，以及公司營(yíng)業(yè)地所處的社區(qū)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.
準(zhǔn)則的適用范圍。
本準(zhǔn)則適用于所有員工，必須嚴(yán)格遵守。若員工違反本準(zhǔn)則，他/她將會(huì)面臨紀(jì)律處分，直至被終止雇傭協(xié)議。因此，每一位員工都有責(zé)任理解本準(zhǔn)則并遵照?qǐng)?zhí)行。本準(zhǔn)則無(wú)意取代任何相關(guān)的適用法律、條例、規(guī)章，也不可能解決所有可能出現(xiàn)的問(wèn)題。為此，除了本準(zhǔn)則，員工必須在評(píng)判其任何行為是否符合職業(yè)道德或在其他方面是否構(gòu)成有益的商業(yè)行為上做出正確的判斷。員工有可能隨時(shí)需要就在某些特定情況下的行為是否恰當(dāng)向別人尋求幫助。若員工在與管理商業(yè)行為有關(guān)的法律、條例、法規(guī)或本準(zhǔn)則中討論的原則等存在疑問(wèn)，他/她應(yīng)與主管或公司法務(wù)部門交涉。
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.
本準(zhǔn)則不構(gòu)成雇傭合同。
本準(zhǔn)則不以任何方式構(gòu)成雇傭合同或保證繼續(xù)雇傭關(guān)系。本準(zhǔn)則僅僅是為了公司的利益，不應(yīng)被其他各方利用或依賴。公司可在任何其認(rèn)為合適的時(shí)候修改或撤銷本準(zhǔn)則的條款，或采納新的準(zhǔn)則，這既可以通知員工也可以不通知員工。
3. Conflicts of Interest.
利益沖突。
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.
禁止利益沖突。公司的原則是禁止利益沖突。利益沖突發(fā)生是因?yàn)閱T工的個(gè)人利益以任何方式干擾或可能干擾公司利益。利益沖突僅可由公司董事會(huì)(下文簡(jiǎn)稱“董事會(huì)”)豁免，并須及時(shí)按照法律或適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:
確認(rèn)利益沖突。當(dāng)員工或其家人采取的行動(dòng)或擁有的利益給員工客觀、高效地開(kāi)展公司工作造成困難時(shí)會(huì)產(chǎn)生利益沖突。同時(shí)，員工或其家人因?yàn)閱T工在公司的地位獲得不正當(dāng)?shù)睦鏁r(shí)也會(huì)產(chǎn)生利益沖突。這些利益沖突可能會(huì)影響員工的商業(yè)判斷和對(duì)公司的責(zé)任感，并威脅到公司的業(yè)務(wù)和聲譽(yù)。因此，員工應(yīng)避免任何顯性的、隱性的、實(shí)質(zhì)的利益沖突。此外，員工就任何潛在的或?qū)嵸|(zhì)的利益沖突、重大交易、被合理預(yù)期可能會(huì)引起利益沖突的關(guān)系、利益沖突的形式等與公司法務(wù)部門進(jìn)行溝通。下列行為一般都會(huì)構(gòu)成利益沖突：
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.
企業(yè)機(jī)會(huì)。任何員工利用企業(yè)機(jī)會(huì)，通過(guò)使用公司信息、財(cái)產(chǎn)或職位試圖謀取個(gè)人利益;或任何員工利用公司信息、財(cái)產(chǎn)或職位謀取個(gè)人利益或與公司進(jìn)行競(jìng)爭(zhēng)。
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).
貸款。公司為員工個(gè)人或家庭成員提供的任何貸款或擔(dān)保。這些行為在沒(méi)有得到公司法務(wù)部門，若適用，董事會(huì)或董事會(huì)下設(shè)委員會(huì)的書(shū)面批準(zhǔn)前是不被許可的。公司不會(huì)給予、支持或安排從或給任何董事或管理人員(或同等職位的個(gè)人)的任何個(gè)人貸款。
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.
外部活動(dòng)。任何員工從事的任何會(huì)對(duì)員工在公司的業(yè)績(jī)表現(xiàn)產(chǎn)生重大影響的外部活動(dòng)。
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.
公司外供職。擔(dān)任供應(yīng)商、客戶或競(jìng)爭(zhēng)對(duì)手的董事、代表、員工、合作伙伴、顧問(wèn)或代理，或?yàn)槠涮峁┓⻊?wù)。
3.2.5 Personal Interest. An Employee having any personal interest, whether directly or indirectly, in a transaction involving the Company.
個(gè)人利益。直接或間接與公司某項(xiàng)業(yè)務(wù)相關(guān)的員工的個(gè)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.
個(gè)人投資。員工直接或間接擁有供應(yīng)商、客戶或競(jìng)爭(zhēng)對(duì)手的大量股票、作為債權(quán)人或有其他財(cái)務(wù)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.
報(bào)告。任何員工必須向他認(rèn)為不會(huì)與產(chǎn)生這種利益沖突相關(guān)的事情有關(guān)的主管匯報(bào)利益沖突。員工就是否存在利益沖突在參考了本準(zhǔn)則之后依然有疑問(wèn)的應(yīng)與企業(yè)法務(wù)顧問(wèn)聯(lián)系，尋求支持并落實(shí)決定。
4. Gifts and Entertainment.
禮物和娛樂(lè)。
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.
一般原則。公司認(rèn)為收受禮物和參加娛樂(lè)活動(dòng)都是一般商業(yè)行為。但是，禮物不應(yīng)損害或可能損害員工做出客觀公正的商業(yè)決定的能力。公司的原則是員工只有在該禮物或娛樂(lè)活動(dòng)不被視為是作出特殊商業(yè)決定的誘因的前提下，可以從或向客戶或供應(yīng)商收受禮物或參加娛樂(lè)活動(dòng)。
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.
贈(zèng)送禮物或娛樂(lè)活動(dòng)。員工在代表公司贈(zèng)送任何禮物或娛樂(lè)活動(dòng)之前必須取得部門領(lǐng)導(dǎo)的書(shū)面批準(zhǔn)。此外，員工必須確保該禮物和娛樂(lè)活動(dòng)的支出完全記錄進(jìn)公司支出報(bào)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.
禮物報(bào)告。員工必須只能接受客戶或供貨商適當(dāng)?shù)亩Y物。公司鼓勵(lì)員工上交所接受的所有禮物。但是，員工必須將其接受的市價(jià)超過(guò)200元人民幣的禮物上交給所在的部門。
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.
禁止賄賂、回扣和秘密傭金。公司的政策是鼓勵(lì)公平交易。任何員工不能收受賄賂、回扣和秘密傭金。
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.
保密原則。
員工必須就公司、供應(yīng)商、客戶或其他與公司業(yè)務(wù)有關(guān)聯(lián)的個(gè)人或?qū)嶓w委托的任何信息保密。保密信息包括任何非公開(kāi)信息，這些信息一旦公開(kāi)將可能被競(jìng)爭(zhēng)對(duì)手利用或傷害公司、供應(yīng)商或公司客戶。保密信息包括公司客戶名單和詳情、新產(chǎn)品規(guī)劃、新市場(chǎng)平臺(tái)或戰(zhàn)略、電腦軟件、商業(yè)秘密、研發(fā)成果、加工過(guò)程以及公司收購(gòu)和銷售計(jì)劃等。擁有這些保密信息的員工必須采取措施確保信息安全。員工必須采取措施確保只有那些因?yàn)楣ぷ餍枰仨氈肋@些信息的其他人員獲得這些信息，并避免在公開(kāi)場(chǎng)合(例如搭乘電梯、搭乘公共交通工具或使用便攜式電話時(shí)等)討論或披露這些保密信息。員工只有在獲得公司授權(quán)或法律要求的情況下披露這些保密信息。在終止雇傭關(guān)系時(shí)活在公司需要的其他時(shí)候，員工必須將包含保密信息的所有媒介交還給公司，不得留有備份。即便在終止與公司的雇傭關(guān)系之后，員工依然有義務(wù)繼續(xù)對(duì)這些信息保密，直至公司公開(kāi)披露這些信息或在非員工過(guò)錯(cuò)的情況下，這些信息以其他方式公之于眾。
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。
所有員工必須與公司所有客戶、供貨商、競(jìng)爭(zhēng)者和其他員工進(jìn)行公平交易。員工不能通過(guò)操縱、隱瞞、濫用特別獲知的信息、誤傳重大事實(shí)或其他不公平的方法獲取不公正的好處。
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.
保護(hù)和正確使用公司財(cái)產(chǎn)。員工必須保護(hù)公司財(cái)產(chǎn)，確保有效利用。這些財(cái)產(chǎn)包括通訊系統(tǒng)、信息(所有權(quán)或其他)、物質(zhì)財(cái)產(chǎn)、設(shè)施和設(shè)備以及無(wú)形資產(chǎn)。員工不得利用這些資產(chǎn)為自己或他人謀取利益。此外，員工必須合理照料保護(hù)公司財(cái)產(chǎn)免遭盜竊、損失、損毀、誤用、拆解和浪費(fèi)。員工一旦發(fā)現(xiàn)有任何盜竊、損失、損毀、誤用、拆解和浪費(fèi)公司財(cái)產(chǎn)的行為必須及時(shí)上報(bào)公司。最后，員工必須盡力確保公司財(cái)產(chǎn)僅用于合法商業(yè)用途。
8. Compliance with Laws, Rules and Regulations.
遵守法律、條例及規(guī)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.
一般原則。員工必須完全遵守適用于公司業(yè)務(wù)及商業(yè)行為的所有法律、條例和規(guī)定，包括適用于內(nèi)部交易、賄賂、回扣和秘密傭金、版權(quán)、商標(biāo)和商業(yè)秘密、隱私信息、收受禮物、工作環(huán)境騷擾、職業(yè)健康與安全、錯(cuò)誤或誤導(dǎo)財(cái)務(wù)信息以及誤用公司財(cái)產(chǎn)的法律。某些法律、條例、規(guī)定在實(shí)踐中未加執(zhí)行或違反這些法律、條例、規(guī)定沒(méi)有收到公眾批評(píng)或責(zé)難，但這不能免除員工的任何非法行為的責(zé)任。公司希望所有員工都理解適用于其職位的法律、條例和規(guī)定。若員工對(duì)于某特定行為的合法性或?qū)π袨檫^(guò)程的適當(dāng)性存在疑問(wèn)，該員工必須立即與公司法務(wù)部門咨詢。除了嚴(yán)格的法律上的考慮，員工必須一直誠(chéng)實(shí)做事，保持高標(biāo)準(zhǔn)的商業(yè)和道德規(guī)范，保持與公司的職業(yè)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.”
內(nèi)部交易。美國(guó)聯(lián)邦和各州法律都禁止在交易或推薦公司證券時(shí)使用“重大內(nèi)部消息”。根據(jù)美國(guó)聯(lián)邦和各州法律，公司任何員工在掌握正保遠(yuǎn)程教育重大內(nèi)部消息的情況下，都不能交易公司股票(下文簡(jiǎn)稱“內(nèi)部交易”)(無(wú)論該股票是否是在自己帳戶下，或是在公司帳戶下，還是在其他人帳戶下)。此外，掌握重大內(nèi)部消息的員工也不能將信息透露給任何有可能利用這信息決定是否購(gòu)買或出售公司股票的第三方(下文簡(jiǎn)稱“透露內(nèi)部信息”)。本限制規(guī)定也適用于公司持有其他公司股票的員工在工作中接觸到其他公司的重大內(nèi)部消息的情況。除了違反公司政策之外，內(nèi)部交易和透露內(nèi)部信息也是違法行為。什么內(nèi)容構(gòu)成“重大內(nèi)部消息”是一個(gè)復(fù)雜的法律問(wèn)題，但是總體上講就是指那些普通公眾無(wú)法獲取的信息，這些信息是計(jì)劃買入公司股票的理性投資者極大可能會(huì)在做投資決定時(shí)將考慮到的因素。這些信息包括與資本結(jié)構(gòu)有關(guān)的股票拆分或其他行動(dòng)、管理層的重大變化、預(yù)期收購(gòu)或出售以及與收益或其他財(cái)務(wù)信息有關(guān)的信息。直到向公眾披露為止，這些信息一直作為“內(nèi)部”消息。任何掌握重大內(nèi)部消息的個(gè)人都被認(rèn)定為“內(nèi)部人士”。這可能會(huì)包括所有員工(管理人員或非管理人員)，同時(shí)也包括可能直接或間接從內(nèi)部人士“透露消息”獲得這些內(nèi)部消息的員工配偶、朋友或經(jīng)紀(jì)人。對(duì)于利用掌握的重大內(nèi)部消息的人參與內(nèi)部交易有嚴(yán)厲的處罰措施，這些處罰措施也可能施加給公司和公司的控制者，如公司管理人員或董事，因?yàn)樗麄儧](méi)有采取適當(dāng)?shù)拇胧┳柚够虬l(fā)現(xiàn)其員工或下屬的內(nèi)部交易行為。為了避免嚴(yán)重的后果，員工在交易證券前應(yīng)回顧這一政策，若對(duì)何種信息構(gòu)成“重大內(nèi)部消息”存在任何疑問(wèn)，應(yīng)咨詢公司法務(wù)部門。
9. Reporting Illegal or Unethical Behavior.
舉報(bào)違法或違反職業(yè)道德的行為。
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.
報(bào)告違規(guī)的義務(wù)。任何員工若了解存在針對(duì)公司或與公司業(yè)務(wù)的任何違法或違背職業(yè)道德的行為，或認(rèn)為違反了適用的法律、條例、法規(guī)或本準(zhǔn)則，必須及時(shí)向公司法務(wù)部門舉報(bào)相關(guān)的事項(xiàng)。此外，對(duì)公司會(huì)計(jì)行為、內(nèi)部控制或?qū)徲?jì)等存有任何疑慮的員工應(yīng)將其疑慮上報(bào)公司法務(wù)部門。員工在報(bào)告違法行時(shí)應(yīng)當(dāng)將違規(guī)行為舉報(bào)給他們認(rèn)為與產(chǎn)生違規(guī)行為的事項(xiàng)無(wú)關(guān)的人員。
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.
公司調(diào)查上報(bào)的違規(guī)行為。公司將及時(shí)展開(kāi)對(duì)所有上報(bào)的違規(guī)行為的調(diào)查，若適當(dāng)，采取必要的補(bǔ)救措施。如果法律要求，公司也將立即將違法行為報(bào)告給適當(dāng)?shù)恼畽?quán)力機(jī)關(guān)。員工必須配合公司，確保違法行為被及時(shí)確認(rèn)和解決。
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.
舉報(bào)違規(guī)行為的員工將受到保護(hù)，免遭報(bào)復(fù)。公司必須在滿足有效的調(diào)查和法律要求的同時(shí)，最大限度地保護(hù)那些舉報(bào)可能的不正當(dāng)行為的舉報(bào)人。在任何情況下公司都不允許出現(xiàn)任何針對(duì)出于善意認(rèn)為某些行為可能違反了適用的法律、條例、法規(guī)或本準(zhǔn)則的舉報(bào)人的報(bào)復(fù)行為。任何恐嚇舉報(bào)人或?qū)εe報(bào)人實(shí)施制裁的上級(jí)或其他員工將受到紀(jì)律處分直至包括解職的處分。
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.
披露的質(zhì)量。
公司須遵守美國(guó)某些特定的報(bào)告和披露要求。為此，公司需要定期向公眾和管理當(dāng)局匯報(bào)公司財(cái)務(wù)成果以及其他關(guān)于公司業(yè)務(wù)的重大信息。公司的政策是及時(shí)準(zhǔn)確、完整地披露有關(guān)公司業(yè)務(wù)、財(cái)務(wù)狀況和經(jīng)營(yíng)業(yè)績(jī)的信息。所有員工必須嚴(yán)格遵照所有適用的標(biāo)準(zhǔn)、法律、法規(guī)、交易的會(huì)計(jì)和財(cái)務(wù)報(bào)告、估算和預(yù)計(jì)政策。不允許出現(xiàn)任何匯報(bào)不準(zhǔn)確、不完整、或不及時(shí)的情況，這可能會(huì)對(duì)公司造成嚴(yán)重影響并讓公司承負(fù)法律責(zé)任。所有員工都應(yīng)提高警惕，并及時(shí)匯報(bào)任何可能存在的財(cái)務(wù)報(bào)告不準(zhǔn)確或不完整的情況，尤其要注意看上去與財(cái)務(wù)成果不相符的表面上沒(méi)有明顯起色的重點(diǎn)業(yè)務(wù)、交易業(yè)績(jī)，或/和要求進(jìn)行復(fù)核程序。公司高級(jí)財(cái)務(wù)人員和其他財(cái)務(wù)部門的員工都有明確的責(zé)任，確保公司財(cái)務(wù)披露信息完整、公正、準(zhǔn)確、及時(shí)并易于理解。任何可能阻礙這一目標(biāo)的行為或情況應(yīng)當(dāng)及時(shí)上報(bào)公司法務(wù)部門。任何對(duì)公司財(cái)務(wù)和審計(jì)有關(guān)的信息有疑問(wèn)的員工可以秘密的，若要求，也可以匿名以書(shū)面形式向董事會(huì)下設(shè)的審計(jì)委員會(huì)上報(bào)該信息。
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.
對(duì)不當(dāng)?shù)男袨榈姆磻?yīng)。
公司將在所有員工中統(tǒng)一執(zhí)行本準(zhǔn)則，與員工在公司中所處的職位無(wú)關(guān)。若員工違反本準(zhǔn)則，該員工將會(huì)受到紀(jì)律處分。受到處分的員工的上級(jí)或經(jīng)理也將會(huì)應(yīng)為沒(méi)有合理監(jiān)督員工的行為或報(bào)復(fù)舉報(bào)違規(guī)行為的員工而受到紀(jì)律處分。公司對(duì)不當(dāng)行為的反應(yīng)將取決于若干因素，包括該不當(dāng)行為是否違法。紀(jì)律處分包括但不限于申斥和警告處分、留崗查看、停職、降職、調(diào)崗、減薪或立即終止雇傭關(guān)系等。員工應(yīng)認(rèn)識(shí)到，違反本準(zhǔn)則的某種行為或過(guò)失可能構(gòu)成，導(dǎo)致個(gè)人的刑事指控并被判處罰金或監(jiān)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。
針對(duì)本準(zhǔn)則的免責(zé)或例外僅僅是在提前授予和在某些特殊情況下適用。針對(duì)公司管理人員或董事的豁免只能有公司董事會(huì)或董事會(huì)下設(shè)委員會(huì)做出決定，并必須根據(jù)適用的法律和股票交易所相關(guān)規(guī)定及時(shí)披露。
企業(yè)合規(guī)、商業(yè)行為準(zhǔn)則重要性
Importance of Corporate Compliance and Code of Business Conduct
在當(dāng)今日益全球化、發(fā)展迅速的商業(yè)環(huán)境中，企業(yè)隨著業(yè)務(wù)發(fā)展勢(shì)必與越來(lái)越多供應(yīng)商、經(jīng)銷商伙伴發(fā)展商業(yè)往來(lái)關(guān)系，有些企業(yè)的商業(yè)伙伴數(shù)量更是達(dá)到數(shù)十萬(wàn)家。為了業(yè)務(wù)的穩(wěn)定發(fā)展，如何與商業(yè)伙伴搭建長(zhǎng)久、穩(wěn)固的商業(yè)關(guān)系便是企業(yè)家重點(diǎn)關(guān)注議題之一。
In todays increasingly globalized and rapidly developing business environment, as their business develops, companies are bound to develop business relationships with more and more suppliers and dealer partners, and some companies have even hundreds of thousands of business partners. For the stable development of the business, how to build a long-term and stable business relationship with business partners is one of the key issues for entrepreneurs.
曾經(jīng)有調(diào)研機(jī)構(gòu)指出，他們?cè)谙驍?shù)百名分別來(lái)自制造、能源、建筑、工程、科技、媒體、娛樂(lè)等行業(yè)人士進(jìn)行采訪后發(fā)現(xiàn)，半數(shù)的企業(yè)合規(guī)專業(yè)人士坦言在挑選供應(yīng)商時(shí)，為了快速的挑選審查過(guò)程，他們往往會(huì)偷工減料；還有過(guò)半的受訪者表示，他們不完全相信其供應(yīng)商已通過(guò)適當(dāng)審查，并且在過(guò)去一年內(nèi)，約有對(duì)三分之一供應(yīng)商進(jìn)行的審查措施并不到位。
A research institution once pointed out that after interviewing hundreds of professionals from manufacturing, energy, construction, engineering, technology, media, entertainment and other industries, they found that half of the corporate compliance professionals admitted when selecting suppliers, they often cut corners for a quicker procedure for selection and review; more than half of the interviewees said they are not fully confident with the fact that their suppliers have passed the appropriate review, and in the past year, about one-third of their suppliers review measures were not implemented thoroughly and qualifiedly.
因此，在日益復(fù)雜的全球商業(yè)格局中，為了抵御企業(yè)自身內(nèi)外部及來(lái)自第三方的監(jiān)管合規(guī)風(fēng)險(xiǎn)，企業(yè)不得不重視其自身的合規(guī)體系搭建。其中，《企業(yè)商業(yè)行為準(zhǔn)則》（以下簡(jiǎn)稱《商業(yè)行為準(zhǔn)則》）應(yīng)為所有合規(guī)管理體系搭建過(guò)程的重中之重。
Therefore, in the increasingly complex global business landscape, companies must pay attention to establish their own compliance system to resist the internal and external regulatory compliance risks incurred from enterprises their selves and those from third parties. Among them, the " Corporate Code of Business Conduct " (hereinafter referred to as the "Business Code of Conduct") should be one of the top priorities of all compliance management systems.
一個(gè)良好的《商業(yè)行為準(zhǔn)則》建立除了反映企業(yè)合規(guī)體系的搭建進(jìn)程，還可以給企業(yè)帶來(lái)：組織和公司管理層對(duì)合規(guī)事務(wù)的支持與資源提供、組織成員需要遵守合規(guī)的最重要原則、一套企業(yè)標(biāo)準(zhǔn)決策程序、對(duì)供應(yīng)商及商業(yè)伙伴的評(píng)判標(biāo)準(zhǔn)、對(duì)自身合規(guī)體系搭建的信守與展現(xiàn)。更有甚者，在過(guò)往案例中，由于企業(yè)擁有良好合規(guī)體系，導(dǎo)致其在案件中擁有足以信服他人的談判地位。
The establishment of a good Code of Business Conduct not only reflects the establishment process of the corporate compliance system, but also brings to the company: the support and resources for compliance matters provided by the organization and the management of the company, the most important compliance principle for the company members to comply with, a set of corporate standard decision-making procedures, evaluation standards for suppliers and business partners, and display of the complete establishment of its own compliance system. Whats more, in several precedents, owning a good compliance system has more than once brought the company a superior bargaining position that can convince others in the case.
《商業(yè)行為準(zhǔn)則》主要內(nèi)容
The Main Content of Code of Business Conduct
1. 自我交易
Self-dealing
自我交易即，員工利用職務(wù)便利，選擇與本人有利益關(guān)系的公司或者自然人進(jìn)行業(yè)務(wù)往來(lái)，一般體現(xiàn)為家屬朋友的公司獲取商業(yè)機(jī)會(huì)或與其進(jìn)行利益輸送。
Self-dealing means that an employee, by taking advantage of his or her position, chooses to do business with a company or natural person in which he or she has an interest relationship, which is generally reflected in the company of relative or friends obtaining business opportunities or transferring benefits with them.
2. 外部任職
External Employment
當(dāng)一個(gè)人同時(shí)任職兩家公司，尤其是兩家公司是競(jìng)爭(zhēng)關(guān)系或者合作關(guān)系，該員工不可避免會(huì)產(chǎn)生利益沖突，同時(shí)還可能會(huì)伴隨著員工有泄密、賄賂受賄等利益沖突的風(fēng)險(xiǎn)。
When an individual works for two companies at the same time, especially when the two companies are competitors or cooperative enterprises, it is inevitable for such employee to have conflicts of interest, and accompanied by risks of conflicts of interest such as disclosure of confidential information and bribery.
3. 內(nèi)部親屬任職
Internal Relative Employment
當(dāng)雇員與其親屬同在公司工作時(shí)，尤其其中一名員工在財(cái)務(wù)等敏感部門工作，十分容易發(fā)生利益沖突，員工往往可以利用其家屬在敏感部門的職務(wù)便利謀取個(gè)人利益或者懈怠職責(zé)。
When an employee and his/her relative work in the same company, especially when one of them works in a sensitive department such as finance, it is easy to have a conflict of interest. The employee may seek personal interests or slack off his/her duties by taking advantage of his/her relatives position in the sensitive department.
4.不公平交易
Unfair Transaction
不公平交易一般包含散播虛假不實(shí)言論、惡意毀謗中傷競(jìng)爭(zhēng)對(duì)手、違法接受回扣與傭金、對(duì)公司產(chǎn)品質(zhì)量以次充好、以假亂真等。
Unfair transaction generally includes dissemination of false statements, malicious defamation and slandering of competitors, illegal acceptance of rebates and commissions, passing off inferior products as superior ones, etc.
5. 職務(wù)侵占
Occupational Encroachment
職務(wù)侵占是指公司、企業(yè)或者其他單位的人員，利用職務(wù)上的便利，將本單位財(cái)物非法占為己有的行為，也就是我們口頭意義上的貪污。
Occupational Encroachment refers to the behavior that the personnel of the company, enterprise or other units, by taking advantage of the convenience of duty, illegally take possession of the property of the units, that is, embezzlement in the oral sense.
6. 泄露保密信息
Disclosure of Confidential Information
眾所周知，商業(yè)秘密等保密信息作為企業(yè)的重要無(wú)形資產(chǎn)，是企業(yè)核心競(jìng)爭(zhēng)力的體現(xiàn)，對(duì)企業(yè)的發(fā)展起著至關(guān)重要的作用。公司應(yīng)執(zhí)行嚴(yán)格的保密政策。在雇員受雇期間，雇員須遵守和履行所有的書(shū)面或非書(shū)面的保密相關(guān)規(guī)則和政策，嚴(yán)格保護(hù)公司的知識(shí)產(chǎn)權(quán)以及其他所有保密信息。
As is known to all, confidential information such as trade secrets, as important intangible assets of an enterprise, reflects the core competitiveness of the enterprise and plays a vital role in the development of the enterprise. The company shall implement a strict confidentiality policy. During the term of his or her employment with the company, the employee shall observe and comply with all written or unwritten rules and policies related to confidentiality, as well as strictly protect the companys intellectual property and all other confidential Information.
7. 侵犯知識(shí)產(chǎn)權(quán)
Infringement of Intellectual Property Rights
知識(shí)產(chǎn)權(quán)作為公司的核心無(wú)形資產(chǎn)之一，涵蓋一公司的著作、專利與商標(biāo)權(quán)利，員工在履職過(guò)程中除應(yīng)避免侵犯公司之外第三方主體的知識(shí)產(chǎn)權(quán)外，還應(yīng)注重保護(hù)公司自身的知識(shí)產(chǎn)權(quán)權(quán)利。
As one of the core intangible assets of a company, intellectual property covers the copyrights, patents and trademarks of the company. Employees shall avoid the infringement of intellectual property of any third party other than the company and shall pay attention to protecting the intellectual property owning by the company itself during the performance of their duties as well.
8. 其他不合適的個(gè)人行為
Other Inappropriate Personal Conduct
除了之前提及的利益沖突行為外，公司人員或財(cái)產(chǎn)的使用及與媒體溝通、使用社交媒體或自媒體等亦有可能產(chǎn)生利益沖突。
In addition to the conflict-of-interest behaviors mentioned above, conflicts of interest may also arise from the use of the companys personnel or property, communications with the media, use of social media or self-media, etc.
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