中审华会计师事务所（特殊普通合伙） 《关于国旅文化投资集团股份有限公司 2023 年年度报告的 信息披露监管工作函》（上证公函【2024】0298 号）的回复 上海证券交易所： 按照贵所2024年4月15日下发的《关于国旅文化投资集团股份有限公司2023 年年度报告的信息披露监管工作函》（上证公函【2024】0298号）的要求，上 市公司年度报告会计师中审华会计师事务所（特殊普通合伙）对监管工作函中 要求会计师发表意见的事项说明如下： 问题 1.关于新线中视业绩。年报及前期公告显示，北京新线中视文化传播有 限公司（以下简称新线中视）系公司前期收购标的，未完成业绩承诺，业绩承诺 方樟树市毅炜投资管理中心（有限合伙）（以下简称毅炜投资）尚有 4408.92 万 元补偿义务未履行。2023 年 4 月，公司与毅炜投资签订协议，若新线中视 2023 年净利润超过 1040 万元，毅炜投资可获得超额奖励，其中 60%作为对公司业绩 补偿款的偿还。新线中视为公司主要业务主体，本期实现收入占公司全年营业收 入的 92.41%，近三年营业收入分别为 6.22 亿元、4.52 亿元、5.02 亿元，净利润 分别为 785.08 ...

证券代码：600358 证券简称：国旅联合 公告编号：2024-临 031 国旅文化投资集团股份有限公司 关于回复上海证券交易所对公司 2023 年年度 报告信息披露监管工作函的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 国旅文化投资集团股份有限公司（以下简称"国旅联合"或"公司"）于近日收 到上海证券交易所下发的《关于国旅文化投资集团股份有限公司 2023 年年度报 告的信息披露监管工作函》（上证公函【2024】0298 号）（以下简称"监管工作 函"）。公司及年审会计师中审华会计师事务所（特殊普通合伙）对监管工作函 所提出的问题进行了认真核查和分析。现就监管工作函回复内容公告如下： 问题 1.关于新线中视业绩。年报及前期公告显示，北京新线中视文化传播有 限公司（以下简称新线中视）系公司前期收购标的，未完成业绩承诺，业绩承诺 方樟树市毅炜投资管理中心（有限合伙）（以下简称毅炜投资）尚有 4408.92 万 元补偿义务未履行。2023 年 4 月，公司与毅炜投资签订协议，若新线中视 2023 年净利润超过 1040 ...

Financial Performance - The company's operating revenue for Q1 2024 was ¥122,885,649.47, a decrease of 9.81% compared to ¥136,255,649.70 in the same period last year[4] - The net profit attributable to shareholders of the listed company was a loss of ¥4,378,126.01, compared to a loss of ¥2,481,393.25 in the previous year[4] - The net cash flow from operating activities was -¥8,324,921.21, a significant decline of 113.06% from ¥63,756,982.26 in the same period last year[4] - Basic and diluted earnings per share were both -¥0.0087, compared to -¥0.0023 in the same period last year[5] - Net loss for Q1 2024 was ¥4,070,994.50, compared to a net loss of ¥2,763,334.38 in Q1 2023, representing an increase in loss of 47.24%[21] - Other comprehensive income after tax for Q1 2024 was -¥868,392.28, compared to ¥171,452.04 in Q1 2023, indicating a significant decline[21] Assets and Liabilities - Total assets at the end of the reporting period were ¥578,676,984.87, a decrease of 3.5% from ¥599,638,548.86 at the end of the previous year[5] - The equity attributable to shareholders of the listed company decreased by 26.17% to ¥158,340,372.80 from ¥214,467,491.09 at the end of the previous year[5] - Total current assets decreased from 433,869,373.51 RMB to 415,216,715.01 RMB, a decline of approximately 4.03%[16] - Total liabilities increased from 273,344,475.52 RMB to 286,655,975.49 RMB, an increase of about 4.82%[16] - The company's total liabilities increased to ¥409,768,141.10 in Q1 2024 from ¥374,909,718.31 in Q1 2023, marking an increase of 9.29%[22] Shareholder Information - Total number of common shareholders at the end of the reporting period is 40,953[13] - The largest shareholder, Jiangxi Tourism Group Co., Ltd., holds 98,803,000 shares, accounting for 19.57% of total shares[14] - The number of shares held by the top ten shareholders remains unchanged from the previous period[14] - The company has no significant changes in the shareholding structure of major shareholders[14] Cash Flow and Investments - Cash inflow from operating activities was ¥193,200,508.56 in Q1 2024, down 14.18% from ¥225,094,443.10 in Q1 2023[23] - Cash outflow from investing activities totaled $26,356,589.18, compared to $827,151.08 in the prior period, reflecting increased investment expenditures[24] - Cash inflow from financing activities was $138,300,000.00, up from $60,000,000.00, showing a strong increase in financing efforts[24] - The net cash flow from financing activities was $34,916,776.39, a recovery from a negative cash flow of -$13,028,743.02 in the previous period[24] - The total cash and cash equivalents at the end of the period amounted to $97,566,219.24, slightly down from $101,221,289.93 in the previous period[25] Operational Costs and Expenses - Total operating costs for Q1 2024 were ¥124,547,389.03, down 10.00% from ¥138,409,471.29 in Q1 2023[20] - The company's financial expenses increased by 28.52% due to higher interest from increased bank borrowings[11] - The company reported a financial expense of ¥3,546,223.26 in Q1 2024, an increase of 28.36% from ¥2,759,362.72 in Q1 2023[20] - The total cash outflow from operating activities was $201,525,429.77, compared to $161,337,460.84 in the previous period, highlighting increased operational costs[24] - The cash paid for employee benefits was $13,698,273.09, slightly down from $14,065,378.91, suggesting cost management efforts[24] Acquisitions and Changes - The company completed the acquisition of 100% equity in Jiangxi Haiji Import and Export Co., Ltd., which is now a wholly-owned subsidiary[6] - The increase in prepayments was 41.81%, attributed to increased payments to media suppliers[11] - The company reported a total non-recurring loss of ¥664,238.48 for the period[10] - The company recorded a credit impairment loss of ¥135,578.31 in Q1 2024, with no corresponding figure in Q1 2023[20] Miscellaneous - No new strategies or product developments were mentioned in the report[15] - The company experienced a foreign exchange loss of -$72,783.82, compared to -$34,028.67 in the prior period, indicating increased volatility in currency exchange rates[25] - The company reported a net increase in cash and cash equivalents of $162,482.18, a significant drop from $49,867,059.49 in the previous period, reflecting tighter liquidity conditions[25]

Financial Performance - The company's operating revenue for 2023 was ¥543,012,976.24, a decrease of 3.82% compared to ¥564,578,724.63 in 2022[21]. - The net profit attributable to shareholders of the listed company was -¥12,533,176.93, representing a significant decline of 265.05% from ¥7,593,368.76 in the previous year[21]. - The net cash flow from operating activities was -¥6,593,863.25, a decrease of 108.77% compared to ¥75,182,015.26 in 2022[21]. - The basic earnings per share for 2023 was -¥0.0248, a decrease of 265.33% from ¥0.0150 in 2022[23]. - The weighted average return on equity was -7.11% for 2023, a decrease of 11.22 percentage points from 4.11% in 2022[23]. - The company reported a total revenue of 543.01 million, a year-on-year decrease of 3.82%[36]. - The net profit attributable to shareholders was -12.53 million, a decrease of 265.05% compared to the previous year[37]. - Operating costs decreased by 5.45% to 48,598.91 million yuan, attributed to the reduction in business scale[47]. - Sales expenses increased by 15.81% to 7,673.69 million yuan, mainly due to increased advertising costs for the opening of the Baihe Lake project[47]. - Management expenses rose by 28.49% to 49,857.31 million yuan, primarily due to performance incentive payments to performance evaluators[47]. Assets and Liabilities - The total assets at the end of 2023 were ¥532,277,654.25, an increase of 11.68% from ¥476,590,840.37 at the end of 2022[22]. - The company’s short-term borrowings were ¥263,331,817.99, constituting 49.47% of total liabilities, an increase of 41.40% compared to the previous year[65]. - The company confirmed a government subsidy of 12 million for relocation and recognized a fair value change of 5.61 million related to performance incentives[35]. - The cash and cash equivalents at the end of the period were ¥76,993,336.64, which is 14.46% of total assets, an increase of 74.88% from the previous year[65]. - Accounts receivable reached ¥183,552,646.76, making up 34.48% of total assets, reflecting a growth of 28.09% year-over-year[65]. Business Operations and Strategy - The company has positioned itself as a "comprehensive service provider for cultural tourism consumption," focusing on sustainable development and leveraging partnerships with platforms like Bilibili[31]. - In 2023, the company deepened its collaboration with Bilibili, achieving significant results in the gaming advertising sector and receiving the Annual Leading Partner Award[32]. - The company successfully expanded its cultural tourism business by obtaining exclusive agency qualifications in Jiangxi Province and exploring cross-industry collaborations with various cultural heritage projects[32]. - The company aims to reduce customer acquisition costs through innovative marketing strategies and has provided effective promotion for major gaming products from Tencent, NetEase, and miHoYo[32]. - The company is actively involved in the "Intangible Cultural Heritage Partner Project," focusing on content creation and incubation for intangible cultural heritage inheritors[32]. - The Baihe Lake project has successfully opened, contributing to increased tourism service revenue[49]. - The company plans to accelerate the aggregation of quality tourism destination partners through a "dual-driven" approach of "destination expansion" and "service provider integration"[43]. Legal and Governance Issues - The company is involved in a significant lawsuit against Zhongao Guolian for a loan dispute, claiming a total of 25.95 million yuan in principal and interest[144]. - The court ruled in favor of the company, ordering Zhongao Guolian to repay 16.5 million yuan in principal and 2,559,726.03 yuan in interest from the first loan contract[144]. - The company is currently facing a re-examination of a previous court ruling regarding a separate case, with the Supreme Court having accepted the review[145]. - The company has taken legal action to recover unpaid performance compensation from the performance guarantor, winning a court ruling that froze certain equity holdings[136]. - The company has faced significant governance disruptions due to the actions of the defendants, impacting its management and shareholder rights[146]. - The company is committed to continuous improvement in corporate governance, aligning with legal and regulatory standards[87]. Shareholder and Management Structure - The board of directors consists of members who actively attend meetings and fulfill their responsibilities diligently, with independent directors providing objective opinions on significant matters[86]. - The company has not reported any changes in shareholding for the majority of its board members, indicating stability in its leadership structure[92]. - The total remuneration for all directors, supervisors, and senior management personnel at the end of the reporting period amounted to 2.4723 million yuan[101]. - The company has appointed new employee supervisors following the election at the employee congress[102]. - The company held multiple shareholder meetings in 2023, including the approval of the 2022 annual financial report and the performance evaluation agreement with Yiwei Investment[90]. Market and Industry Trends - The domestic tourism market saw a significant recovery in 2023, with 4.891 billion domestic trips, a year-on-year increase of 93.3%[38]. - The internet advertising market in China is expected to reach 573.2 billion, a year-on-year increase of 12.66%[40]. - The domestic tourism market is expected to exceed 6 trillion RMB in revenue in 2024, with over 6 billion domestic tourists anticipated[75]. - The company plans to focus on the integration of culture and tourism, enhancing service quality and innovation in response to evolving consumer demands[76][77]. Risks and Challenges - The company faces various risks as detailed in the "Management Discussion and Analysis" section of the report[8]. - The company faces risks from market demand fluctuations, intensified competition, high accounts receivable, and potential loss of key management personnel, which it plans to address through strategic measures[82]. - The company is currently involved in a legal case regarding the recovery of assets, with a court ruling confirming the obligation of the defendants to pay a total of CNY 46,351,477[147]. Research and Development - The company maintains a stable level of R&D expenses at 2,280,000 yuan, reflecting ongoing investment in new product and technology development[47]. - The company reported a total R&D expenditure of ¥2,280,000, which accounts for 0.42% of operating revenue[59]. - The company has 12 R&D personnel, which is 5.71% of the total workforce[60].

一、本次对应收账款单项计提坏账准备的情况 （一）基本情况 2022 年 1 月 1 日，国旅联合户外文化旅游发展有限公司（"以下简称国旅户 外"）与南京淳璞旅游开发有限公司（以下简称"南京淳璞公司"）、云南云花谷旅 游文化有限公司（以下简称"云南云花谷公司"）、南京火车来斯文化旅游开发有 限责任公司（以下简称"火车来斯公司"）签订了《淳璞旅游景区票务独家经营合 作协议》。协议约定国旅户外全渠道不限区域独家经营销售三个景区（南京火车 来斯、南京三国村、昆明云花谷）的票务，并由国旅户外直接收取票款。票务经 营期自 2022 年 1 月 1 日起至 2022 年 12 月 31 日止。 2022 年 12 月 28 日，国旅户外与南京淳璞公司、云南云花谷公司、火车来 斯公司、许翌星签订《补充协议》。约定：主合同期限内，景区运营因遇到市场 需求等不可抗力因素，业务营收受到极大影响，导致国旅户外预付款及基础收益 未能如约完成回收。各方同意将《合作协议》延期至 2023 年 10 月 31 日。 证券代码：600358 证券简称：国旅联合 公告编号：2024-临 022 国旅文化投资集团股份有限公司 关于对应收款项单项计 ...

审 计 机 构 ： 中 审 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) 关 于 北 京 新 线 中 视 文 化 传 播 有 限 公 司 2 0 2 3 年 度 考 核 净 利 润 完 成 情 况 的 专 项 审 核 报 告 关于北京新线中视文化传播有限公司 2023 年度考核净利润完成情况的专项审核报告 CAC 证专字[2024]0118 号 国旅文化投资集团股份有限公司： 我们接受国旅文化投资集团股份有限公司（以下简称"国旅联合"或"公司"） 委托，对北京新线中视文化传播有限公司（以下简称"新线中视"）2023年度考 核净利润完成情况进行专项审核，经审核具体情况如下： 一、业务概况 为保障国旅联合的持续盈利能力，激励控股子公司新线中视核心团队开拓文 旅板块等第二增长曲线，实现上市公司协同战略下的跨越式发展，公司与新线中 视第二大股东樟树市毅炜投资管理中心（有限合伙）（以下简称"毅炜投资"） 就 2023 年经营业绩目标及薪酬奖惩事项签署《业绩考核实施协议》。 二、履行的审议程序 2023年3月27日，公司召开董事会2023年第一次会议，审议通过《关于公司 与毅炜投资签订〈业绩考核实施协议〉的议 ...

二、以 6 票同意，0 票反对，0 票弃权，审议通过《独立董事 2023 年度述职 报告》。 证券代码：600358 证券简称：国旅联合 公告编号：2024-临 014 国旅文化投资集团股份有限公司 董事会 2024 年第一次会议决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 根据国旅文化投资集团股份有限公司（以下简称"公司"）《公司章程》，由 公司董事长何新跃先生召集并主持的公司董事会 2024 年第一次会议于 2024 年 3 月 28 日（星期四）采取现场结合通讯方式召开。会议应到董事 6 人，实到董事 6 人。会议的召开符合法律、法规及《公司章程》的规定，合法有效。经与会董 事认真审议、依法表决，通过了如下决议： 一、以 6 票同意，0 票反对，0 票弃权，审议通过《公司 2023 年度董事会报 告》，并提交股东大会审议。 具体内容详见公司于同日在指定信息披露媒体及上海证券交易所网站 （www.sse.com.cn）上披露的《国旅文化投资集团股份有限公司 2023 年度独立 董事述职报告》。公司现任独立董事向 ...

内部控制审计报告 CAC 证内字[2024]0006 号 国旅文化投资集团股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我 们审计了国旅文化投资集团股份有限公司（以下简称"国旅联合公司"）2023 年 12 月 31 日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制 评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是国旅联合 公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降 低，根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 (本页无正文,系本所为国旅文化投资集团股份有限公司出具的CAC证内字 [2024] 0006 号内部控制审计报告的签字页。） 中国注 ...

公司代码：600358 公司简称：国旅联合 国旅文化投资集团股份有限公司 2023 年度内部控制评价报告 国旅文化投资集团股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要求（以下简称企业内 部控制规范体系），结合本公司（以下简称公司）内部控制制度和评价办法，在内部控制日常监督和专 项监督的基础上，我们对公司2023年12月31日（内部控制评价报告基准日）的内部控制有效性进行了 评价。 一. 重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其有效性，并如实披露 内部控制评价报告是公司董事会的责任。监事会对董事会建立和实施内部控制进行监督。经理层负责 组织领导企业内部控制的日常运行。公司董事会、监事会及董事、监事、高级管理人员保证本报告内 容不存在任何虚假记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个别 及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及相关信息真实完整， 提高经营效率和效果，促进实现发展战略。由于内部控制存在的固有局限性，故仅能为实现上述目标 提供合理保证。此外，由于情况 ...

2023 年度对会计师事务所履职情况评估报告 根据《国有企业、上市公司选聘会计师事务所管理办法》《上海证券交易所 股票上市规则》《上海证券交易所上市公司自律监管指引第 1 号——规范运作》 等法律法规的要求，国旅文化投资集团股份有限公司（以下简称"公司"）对会 计师事务所 2023 年度审计履职情况进行评估，具体情况如下： 国旅文化投资集团股份有限公司 三、2023 年度审计会计师事务所履职情况 中审华事务所按照中国注册会计师执业准则及《企业内部控制审计指引》等 的相关要求，审计了公司 2023 年 12 月 31 日的合并及母公司资产负债表，2023 一、会计师事务所机构信息 机构名称：中审华会计师事务所（特殊普通合伙）（以下简称"中审华事务 所"） 成立日期：2000 年 9 月 19 日 组织形式：特殊普通合伙 注册地址：天津经济技术开发区第二大街 21 号 4 栋 1003 室 首席合伙人：黄庆林 2022 年末合伙人数量 103 人，注册会计师人数 516 人，签署过证券服务业 务审计报告的注册会计师人数 114 人。 二、聘任会计师事务所履行的程序 公司分别于 2023 年 7 月 24 日召开公 ...