10月22日，国家宗教事务局网站公布《关于处理涉及佛教寺庙、道教宫观管理有关问题的意见》。《意见》规定，不得将宗教活动场所作为企业资产上市，各级政府宗教事务部门应进行排查，发现存在此类问题的，应限期进行整改；逾期不整改的，会同相关部门根据有关法规予以处罚。

On October 22,,State administration of religious affairs website[About deals with buddhist temple/Daoist monasteries of the relevant questions of the management advice].[opinion]provisions,Religious activity places shall not be as the enterprise asset listed,Governments at all levels religious affairs department should carry on the side,Found this kind of problem,Should proceed to rectify within;Exceed the time limit not of rectification,In conjunction with the relevant departments shall be punished in accordance with relevant laws and regulations.

　　值得注意的是，该《意见》由国家宗教事务局、中共中央统战部、国家发改委、公安部、住建部、文化部、国家工商总局、国家旅游局、证监会和国家文物局共十个部门联合发布。

It is important to note that,this[opinion]By the national religious affairs/The CPC central committee united front work department/The national development and reform commission/The ministry of public security/Live JianBu/Ministry of culture/State administration for industry and commerce/The national tourism administration/Securities regulatory commission and state administration of a total of ten departments jointly issued.

　　此前，如普陀山、五台山、少林寺、法门寺等相继传出上市计划，九华山在二次上会被否后仍积极推进第三次冲刺。同时，西安曲江新区国资委旗下的曲江文旅，在完成借壳ST长信后，因被曝光“财神庙”上市而广受质疑。上述案例均引起资本市场乃至全社会的广泛关注与争议。

after,Such as mount putuo/Wutai mountain/Shaolin temple/Famen temple and successive efferent listing plan,The jiuhua mountain in the second will be no still actively promote the third sprint.At the same time,Xian qujiang newly developed area the sasac's QuJiangWen brigade,Upon completion of the borrowed shell ST after long letter,Because the exposure"CaiShenMiao"Appear on the market and widely questioned.The example above all cause the capital market and even the extensive concern of the whole society and dispute.

　　2012年7月，普陀山传出筹备上市的消息。普陀山官网消息显示，普陀山旅游发展股份有限公司揭牌仪式5月30日在普陀山码头举行。这家公司作为普陀山旅游服务资源整合的拟上市主体，成立于三年前，已经开展了从拟定上市方案到资产整合等大量的上市前工作。

In July 2012,Mount putuo efferent preparatory listed news.Mount putuo's official website news show,Mount putuo tourism development co., LTD. Was inaugurated on May 30 in mount putuo held wharf.The company as a mount putuo travel service resource integration of quasi public subject,Founded in three years ago,Has carried out from protocol listed solutions to the asset integration, and so on a large number of listed before work.

　　谋求上市融资的佛教名山不只是普陀山。2011年7月，山西忻州市有关领导曾公开表示，五台山的上市工作正在有序推进，预计两年内实现。而管理九华山景区的安徽九华山旅游发展股份有限公司更是曾于2004年以及2009年两度上会，但均未获准通过。记者查证监会最新IPO文件，九华山的第三次上会处于“初审中”状态。

Seek listing financing famous buddhist mountain not only mount putuo.In July 2011,Shanxi xinzhou city the leaders has publicly said,Wutai mountain listing work is orderly propulsion,Two years is expected to achieve.And the management of the jiuhua mountain scenic area in anhui's mountain jiuhua,.tourism development co., LTD. Is in 2004 and 2009 will be twice,But were not allowed to through the.Reporters check securities IPO new files,The third time in jiuhua mountain on"Trial in"state.

　　再往前追溯，2009年末，香港中旅集团宣布与河南登封市合资1亿元成立嵩山少林寺文化旅游公司并谋求上市。同期，位于陕西宝鸡的法门寺也传出上市消息。

Then go back,By the end of 2009,Hong Kong travel group announced a joint venture with henan dengfeng city 100 million yuan established songshan shaolin temple cultural tourism companies and seek listing.Over the same period,Is located in baoji of shaanxi province the famen temple has been listed news.

　　据接近监管部门的投行人士透露，目前涉及宗教类资产上市的主要有三类情况。首先，按规定，宗教资产不得上市，旅游景区类资产中门票收益和景区所有权也不得上市，但景区的特许经营部分，如旅游交通、餐饮、酒店、商店等可以上市。

According to the close supervision department of investment bankers said,Currently involved in religious asset classes, there are three major listed situation.First of all,In accordance with the provisions,Religious assets shall not be listed,Tourism scenic area class tickets income and assets of the scenic spots' ownership also shall not be listed,But the franchise part,Such as tourist traffic/catering/The hotel/Shop, etc. Can be listed.

　　因此，A股目前旅游景区类公司，大多是特许经营类资产上市，如峨眉山、黄山旅游、张家界、丽江旅游等。

therefore,A shares currently traveling scenic area class company,Mostly franchise class listed assets,Such as mount emei/Huangshan tourism/zhangjiajie/Lijiang tourism, etc.

　　其次，部分旅游景区类企业旗下经营“类宗教”业务，但实质上并未在宗教局备案，被市场曝光后引发极大争议。典型案例即曲江文旅。

secondly,Part of the tour scenic spot class enterprise's management"Types of religious"business,But in essence not ZongJiaoJu in the record,Be market after exposure caused great controversy.Typical cases that QuJiangWen brigade.

　　2012年7月，ST长信完成重大资产重组并更名“曲江文旅”。曲江文旅本次注入上市公司的资产主要包括大雁塔管理公司、城墙管理公司、酒店管理公司、旅行社等股权类资产以及景区运营管理业务等，其中包括市场极为关注的“财神庙”资产。

In July 2012,ST long letter finish material assets reorganization and style"QuJiangWen brigade".QuJiangWen trip this injection listed company's assets mainly includes the wild goose pagoda management company/Wall management company/Hotel management company/Travel agencies equity kind of assets, and the operation management, etc,Including market Paramount concern"CaiShenMiao"assets.

　　曲江文旅人士解释说，“实际上景区一开始就是作为一个文化景区来规划、建设和运营的，从来没有考虑过宗教活动场所的身份。”同时，周至县民族宗教事务局官员也称，“财神庙”的确没有登记为宗教活动场所。

QuJiangWen brigade personage explains,"In fact the beginning it was as a cultural scenic spot to planning/Construction and operation of,Never thought about the identity of the religious activity places."At the same time,Zhouzi county national religious affairs bureau officials also said,"CaiShenMiao"Do not registered as religious activity places.

　　但另一方面，曲江文旅也承认，由于考虑不充分，加之以前缺乏相关明晰法规条文，景区的确带有一些宗教元素，包括燃香、功德箱等，“的确出售香火，当初是将香火作为旅游商品之一打包向旅行社推介的，从38元到千余元不等。目前已经整改。”

But on the other hand,QuJiangWen brigade also admitted,Due to insufficient consideration,Before together with relative lack of clear regulations provisions,Scenic area is with some religious element,Including burning incense/Merit box, etc,"Indeed selling incense,It is will incense as one of the tourist commodities packaging to the promotion of travel agency,From 38 yuan to more than dollars.Rectification has been."

　　最后，也有旅游景区类上市公司承包经营宗教类资产。以北京旅游为例，其坐拥千年古刹潭柘寺、戒台寺、灵山寺、妙峰山景区等多处宗教旅游地的商业开发和收费权。

finally,Also have tour scenic spot class listed company contracted management religious kind of assets.Tourism in Beijing as an example,The inherit the millennium ancient temple tan zhe si/Both jie tai/lingshan/MiaoFengShan scenic spots, such as the religious tourism business development and of collection.

　　北京旅游2011年年报如此披露：公司长期承包经营潭柘寺神州第一寺、戒台寺天下第一戒台，但潭柘、戒台两寺客流量和收入仍有加大提升空间。

Beijing traveling 2011 annual report such disclosure:The company long-term tan zhe contracted the shenzhou first temple/The first JieTai both jie tai day,But TanZhe/JieTai two temple passenger volume and income there are still increasing promotion space.

　　2011年北京旅游定向增发项目涉及戒台、潭柘两寺景区进行创5A升级改造，募资5.37亿元，具体投向潭柘寺一期规划建设、戒台寺千佛阁复建工程、五百罗汉堂收尾工程、方丈院改造等项目建设。

The 2011 Beijing tourism directional additional project involves JieTai/TanZhe two temple scenic spot for 5 a and upgrading,Need to recapitalise 537 million yuan,Specific to a tan zhe planning and construction period/Both jie tai thousand FoGe reconstruction project/Five hundred LuoHanTang final project/Abbot school reconstruction project construction.