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铂力特(688333) - 2024 Q2 - 季度财报(更正)
2025-04-28 16:20
Financial Performance - The company reported a significant increase in revenue for the first half of 2024, achieving a total of RMB 500 million, representing a growth of 25% year-over-year[1]. - The company achieved operating revenue of RMB 568.97 million in the first half of the year, an increase of 29.67% compared to RMB 438.77 million in the same period last year[19]. - Net profit attributable to shareholders reached RMB 69.39 million, up 291.89% from RMB 17.71 million year-on-year[22]. - The net profit after deducting non-recurring gains and losses was RMB 35.52 million, a significant increase of 5,031.13% compared to RMB 0.69 million in the previous year[22]. - Basic earnings per share were RMB 0.26, representing a 136.36% increase from RMB 0.11 in the same period last year[21]. - The gross profit margin for the reporting period was 43.62%[98]. - The total comprehensive income for the first half of 2024 was ¥69,077,430.20, compared to ¥18,571,251.05 in the same period of 2023, marking an increase of 272.5%[191]. - The company's net profit for the first half of 2024 reached ¥73,667,660.11, a significant increase from ¥10,547,014.65 in the same period of 2023, representing a growth of approximately 600%[194]. User Growth and Market Expansion - User data indicates a rise in active users to 1.2 million, up from 900,000 in the same period last year, marking a 33% increase[1]. - The company is expanding its market presence in Europe, targeting a 10% market share by the end of 2025[1]. - The company plans to implement new marketing strategies to boost brand awareness, with a budget increase of 15% for the upcoming quarter[1]. - The company is actively developing domestic alternatives for core imported components to mitigate reliance on foreign suppliers[91]. - The company is focusing on market expansion in the fields of aerospace, automotive, and medical applications for its metal additive manufacturing technology[67]. Research and Development - Research and development expenses increased to RMB 50 million, accounting for 10% of total revenue, reflecting a commitment to innovation[1]. - Research and development expenses totaled RMB 107.92 million, accounting for 18.97% of operating revenue, although this percentage decreased by 0.16 percentage points compared to the previous year[24]. - The company achieved a research and development investment of CNY 107.92 million in the current period, representing a 28.60% increase compared to CNY 83.93 million in the same period last year[59]. - The company has filed 616 patents, with 343 granted, including 98 invention patents, showcasing its strong independent innovation capabilities[45]. - The company has developed new titanium alloy powders TC4, TA15, and TC11 for DED applications, enhancing its material offerings[54]. Strategic Acquisitions and Investments - The company has completed a strategic acquisition of a smaller tech firm for RMB 100 million, aimed at enhancing its technological capabilities[1]. - The company is considering strategic acquisitions to bolster its product portfolio, with a budget of $300 million earmarked for potential deals[138]. - The company has invested a total of RMB 360,606.51 million in various projects, with specific allocations for metal additive manufacturing smart factories and large-scale production bases[147]. Environmental and Compliance - The company has established an environmental protection mechanism and invested 1.528 million yuan in environmental protection funds during the reporting period[120]. - The company reported that the dust emission concentration from its operations is approximately 1.4 mg/m³, significantly below the standard limit of 120 mg/m³[122]. - The company has implemented a rainwater and sewage diversion system to ensure compliance with environmental requirements[123]. - The company is not classified as a heavy polluter and generates minimal pollutants during its operations[121]. Shareholder and Equity Information - The company will strictly adhere to the restrictions on the circulation of shares and voluntary lock-up commitments made regarding its holdings[131]. - The company reported a 12-month lock-up period for shareholders post-IPO, during which no shares can be transferred or managed by others[134]. - The total number of shareholders reached 7,345 by the end of the reporting period[162]. - The largest shareholder, Zhe Shengyang, holds 45,041,825 shares, accounting for 16.57% of the total shares[164]. - The company implemented a capital reserve conversion into share capital in May 2024, impacting the shareholding structure and equity incentives[175].
铂力特(688333) - 2023 Q4 - 年度财报(更正)
2025-04-28 16:20
Financial Performance - The company achieved a net profit attributable to shareholders of RMB 141,593,578.57 for the year 2023, with a proposed cash dividend of RMB 1.46 per 10 shares, totaling RMB 28,341,540.44[4] - The company's operating revenue for 2023 reached CNY 1,152,447,774.07, representing a year-on-year increase of 25.53%[19] - Net profit attributable to shareholders of the listed company was CNY 110,237,424.28, a growth of 38.67% compared to the previous year[19] - The net profit after deducting non-recurring gains and losses was CNY 74,288,039.56, reflecting a significant increase of 149.68% year-on-year[19] - The company's total assets at the end of 2023 amounted to CNY 6,525,692,550.87, up 115.26% from the previous year[19] - The net assets attributable to shareholders of the listed company increased to CNY 4,738,283,926.65, a rise of 209.82% year-on-year[21] - Basic earnings per share for 2023 were CNY 0.69, a slight decrease of 1.43% compared to the previous year[20] - The company's gross profit margin decreased due to a 45.81% increase in operating costs, which amounted to CNY 608.44 million[107] - The company reported a significant increase in financing activities, with net cash inflow of CNY 3,270.48 million, primarily from a targeted stock issuance[108] Research and Development - The company's R&D investment accounted for 15.92% of operating revenue, a decrease of 1.79 percentage points from the previous year[22] - Total R&D investment for 2023 amounted to 183.47 million yuan, representing 15.92% of total revenue[29] - R&D investment totaled ¥183.47 million, an increase of 12.86% compared to the previous year, with a proportion of 15.92% of operating income[69] - The company has filed a total of 542 patents, with 309 valid patents including 91 inventions, demonstrating strong independent innovation capabilities[47] - The company has developed a technology for support-free printing, allowing for the production of parts with overhang angles below 30°, expanding the application range of SLM technology[51] - The company has achieved significant progress in developing additive manufacturing processes for brittle materials, with successful trials eliminating internal micro-cracks[72] - The company is enhancing its R&D capabilities by addressing technical bottlenecks and meeting mass production requirements across multiple sectors[79] Operational Risks and Governance - The company has outlined various operational risks in its annual report, which investors are advised to review carefully[3] - The company has not reported any non-operating fund occupation by controlling shareholders or related parties[6] - The company has not violated any decision-making procedures regarding external guarantees[6] - The company is committed to transparency and has ensured that all board members can guarantee the authenticity of the annual report[6] - The company has not disclosed any special arrangements for corporate governance[6] - The company has not reported any changes in voting rights or governance structure during the reporting period[153] - The company has not disclosed any new product developments or technological advancements in the recent reports[156] Market and Industry Position - The company operates in the manufacturing sector, specifically in the additive manufacturing equipment manufacturing industry, which is experiencing rapid growth[40] - The global 3D printing industry is dominated by the US, while China is advancing in additive manufacturing technology, particularly in high-value sectors like aerospace[41] - The demand for metal additive manufacturing materials has significantly increased due to the expansion of application fields, including energy, transportation, and medical sectors[43] - The company has become the largest domestic enterprise in metal additive manufacturing, covering the entire industry chain including raw materials, equipment, and customized products, with significant applications in aerospace, industrial machinery, and medical research[45] Employee and Management Structure - As of December 31, 2023, the company employed 1,720 people, with approximately 30% in R&D, and has accumulated over 440 additive manufacturing equipment and 1,610 laser units, making it the largest industrial base for metal additive manufacturing in China[47] - The company has established a performance management system and a robust compensation policy to enhance employee efficiency and satisfaction[187] - The total remuneration for all directors, supervisors, and senior management at the end of the reporting period amounted to 7.6534 million RMB[173] - The total remuneration for core technical personnel at the end of the reporting period was 1.9591 million RMB[173] Strategic Plans and Future Outlook - The company aims to expand its 3D printing market from ¥40 billion in 2023 to ¥100 billion by 2027, reflecting a growth potential of 150%[137] - The company plans to enhance its international market presence by providing localized services to overseas clients[140] - The company is committed to continuous innovation in new product development and market expansion strategies to maintain its competitive edge[79] - The company is actively pursuing the development of key core technologies to transform innovative scientific achievements into new productive forces[139] - The company plans to implement lean production techniques to reduce costs and improve efficiency through new technologies and optimized processes[142] Shareholder Engagement and Capital Management - The company held 3 shareholder meetings during the reporting period, ensuring compliance with legal and regulatory requirements[146] - The company has implemented a capital reserve increase in May 2023, resulting in a share increase for shareholders[157] - The company reported a total pre-tax remuneration of 161.50 million yuan for Chairman Xue Lei in the reporting period[155] - The company has established a special account for funds raised from the issuance of A-shares in 2022[177] Financial Health and Cash Flow - The net cash flow from operating activities was CNY -130.64 million, and the net cash flow from investing activities was CNY -240.77 million[125] - Cash and cash equivalents at the end of the period amounted to 3.16 billion RMB, representing 48.44% of total assets, a significant increase from 262.11 million RMB (8.65%) in the previous period[127] - The company's total liabilities increased, with short-term borrowings rising by 47.98% to 609.92 million RMB due to operational funding needs[128] - The capital reserve increased by 260.24% to 4.19 billion RMB, primarily due to funds raised from a targeted stock issuance[129]
铂力特(688333) - 2024 Q3 - 季度财报(更正)
2025-04-28 16:20
Financial Performance - The company's operating revenue for the third quarter was ¥223,489,358.30, a decrease of 26.21% compared to the same period last year[4]. - The net profit attributable to shareholders of the listed company was -¥22,872,407.57 for the third quarter, with a year-to-date net profit of ¥46,515,406.79, reflecting a 20.92% increase year-on-year[4]. - Total revenue for the first three quarters of 2024 reached ¥792,459,841.33, an increase of 6.9% compared to ¥741,660,847.50 in the same period of 2023[20]. - Net profit for the first three quarters of 2024 was ¥46,515,406.79, compared to ¥38,468,202.85 in 2023, representing a growth of 21%[21]. - The company's operating revenue for the first three quarters of 2024 reached ¥883,223,872.10, representing a 19.9% increase compared to ¥736,654,255.68 in the same period of 2023[31]. - The net profit for the first three quarters of 2024 was ¥101,941,781.52, a significant increase of 191.5% from ¥34,937,894.86 in the first three quarters of 2023[32]. Research and Development - The total R&D investment for the third quarter was ¥79,123,192.56, an increase of 52.47% compared to the same period last year, and accounted for 35.40% of operating revenue[5][10]. - Research and development expenses increased significantly to ¥187,046,682.66, up from ¥135,817,708.53, marking a rise of 37.7%[21]. - Research and development expenses increased to ¥174,008,749.31 in 2024, up from ¥130,156,291.29 in 2023, indicating a focus on innovation and new technology[31]. - The company plans to continue increasing its investment in technology research and development to enhance innovation capabilities[9]. Assets and Liabilities - The total assets at the end of the reporting period were ¥6,916,888,271.37, representing a 5.99% increase from the end of the previous year[5]. - Total assets as of the reporting date amounted to ¥6,916,888,271.37, an increase from ¥6,525,692,550.87, reflecting a growth of 6%[18]. - Total liabilities increased to ¥2,109,063,097.30 from ¥1,787,408,624.22, indicating a rise of 18%[18]. - The total liabilities increased to ¥2,136,190,816.41 in 2024 from ¥1,798,379,518.30 in 2023, reflecting a growth in financial obligations[29]. - The company's equity attributable to shareholders rose to ¥4,807,825,174.07 from ¥4,738,283,926.65, an increase of 1.5%[19]. Cash Flow - The net cash flow from operating activities was -¥233,877,728.29 year-to-date, indicating a significant cash outflow[5]. - Cash inflows from operating activities for the first three quarters of 2024 amount to CNY 738,502,896.24, compared to CNY 488,930,189.47 in the same period of 2023, reflecting a growth of approximately 50.9%[25]. - The net cash flow from operating activities for the first three quarters of 2024 is -CNY 233,877,728.29, an improvement from -CNY 263,173,641.02 in the previous year[25]. - The cash inflow from operating activities was ¥742,191,982.90 in the first three quarters of 2024, compared to ¥475,124,149.28 in the same period of 2023, showing improved cash generation[33]. - The company reported a total cash outflow from operating activities of 998,874,601.50, compared to 778,796,633.46 previously, indicating increased operational expenses[34]. Shareholder Information - Total number of shareholders at the end of the reporting period is 8,575[12]. - The largest shareholder, Zhe Shengyang, holds 45,041,825 shares, representing 16.57% of total shares[12]. - The second-largest shareholder, Pingxiang Jingyi Business Information Consulting Partnership, holds 18,752,471 shares, representing 6.9%[12]. - The top 10 shareholders include individuals and entities with varying ownership percentages, with the largest being Zhe Shengyang at 16.57%[12]. - The company has not disclosed any significant related party transactions among the top shareholders[13]. Financial Management - The weighted average return on net assets decreased by 137.05 basis points to -0.48% for the third quarter[5][9]. - The company reported a decrease in financial expenses to ¥6,411,064.34 from ¥18,640,265.75, a reduction of 65.6%[21]. - The financial expenses decreased significantly to ¥5,941,417.08 in 2024 from ¥18,394,732.34 in 2023, suggesting improved cost management[31]. - The company reported an investment income of ¥16,263,586.37 in 2024, a recovery from a loss of ¥62,009.42 in 2023, highlighting better investment performance[31]. Other Information - The report indicates that there are no other important reminders regarding the company's operational status during the reporting period[16]. - The financial statements are unaudited for the period ending September 30, 2024[16]. - The company will not apply new accounting standards starting in 2024, maintaining current reporting practices[35].
铂力特(688333) - 2024 Q1 - 季度财报(更正)
2025-04-28 16:20
Financial Performance - The company's operating revenue for Q1 2024 reached CNY 211,564,738.30, representing a year-on-year increase of 59.13%[3]. - The net profit attributable to shareholders was CNY 957,500.30, while the net profit excluding non-recurring gains and losses was CNY -14,219,746.81[3][7]. - The total operating revenue for Q1 2024 was CNY 211,564,738.30, representing an increase of 59.0% compared to CNY 132,953,332.50 in Q1 2023[18]. - The net profit for Q1 2024 was CNY 957,500.30, a significant improvement from a net loss of CNY 28,494,672.82 in Q1 2023[19]. - The total comprehensive income for Q1 2024 was ¥5.56 million, compared to a loss of ¥25.26 million in Q1 2023[31]. Research and Development - The total R&D investment amounted to CNY 54,405,526.23, reflecting a growth of 32.01% compared to the same period last year[4][8]. - Research and development expenses increased to CNY 54,405,526.23 in Q1 2024, up from CNY 41,213,359.94 in Q1 2023, indicating a focus on innovation[18]. - R&D expenses increased to ¥51.09 million in Q1 2024, compared to ¥39.74 million in Q1 2023, marking a growth of 28.6%[30]. Assets and Liabilities - The total assets at the end of the reporting period were CNY 6,445,025,565.45, a decrease of 1.24% from the end of the previous year[4]. - The company's total assets amounted to RMB 6,445,025,565.45, a decrease from RMB 6,525,692,550.87 on December 31, 2023[13]. - The company's current assets totaled RMB 4,540,169,016.90, down from RMB 4,763,884,195.06 at the end of 2023, indicating a decline of approximately 4.7%[14]. - The total liabilities decreased to CNY 1,676,199,923.49 in Q1 2024 from CNY 1,787,408,624.22 in Q1 2023, reflecting improved financial health[16]. - The company's total liabilities decreased to 1,696,758,002.34 RMB from 1,798,379,518.30 RMB[27]. Cash Flow - The cash flow from operating activities was CNY -196,703,653.63, indicating a significant outflow[4]. - The cash flow from operating activities for Q1 2024 was CNY 169,244,511.47, compared to CNY 105,032,341.76 in Q1 2023, showing a positive trend in cash generation[21]. - The net cash flow from operating activities was -196,703,653.63 RMB, compared to -216,564,313.83 RMB in the previous period, indicating an improvement[22]. - Cash flow from investing activities resulted in a net outflow of ¥1.76 billion in Q1 2024, compared to a net outflow of ¥46.58 million in Q1 2023[33]. - Cash flow from financing activities showed a net outflow of ¥9.91 million in Q1 2024, a decrease from a net inflow of ¥139.94 million in Q1 2023[33]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 6,893[10]. - The top shareholder, Zhe Shengyang, held 32,172,732 shares, accounting for 16.57% of the total shares[10]. - The company reported a total of 32,172,732 shares held by the largest shareholder, representing a significant portion of the total shares outstanding[12]. - The top ten shareholders collectively held a substantial number of shares, with the largest shareholder holding 32,172,732 shares, indicating strong insider ownership[12]. Operational Metrics - The basic and diluted earnings per share were both CNY 0.005, showing an increase from the previous year[4][8]. - The weighted average return on net assets was 0.02%[4]. - The company experienced a decrease of 5.28 percentage points in the ratio of R&D investment to operating revenue, which stood at 25.72%[4]. - The company reported a gross profit margin of approximately 40.0% in Q1 2024, compared to 48.0% in Q1 2023[18]. - The financial expenses decreased significantly to CNY 1,600,441.35 in Q1 2024 from CNY 4,712,671.18 in Q1 2023, suggesting better cost management[19].
铂力特(688333) - 西安铂力特增材技术股份有限公司关于续聘会计师事务所的公告
2025-04-28 16:16
证券代码:688333 证券简称:铂力特 公告编号:2025-017 西安铂力特增材技术股份有限公司 关于续聘会计师事务所的公告 1. 基本信息 名称:信永中和会计师事务所(特殊普通合伙) 成立日期:2012 年 3 月 2 日 组织形式:特殊普通合伙企业 注册地址:北京市东城区朝阳门北大街 8 号富华大厦 A 座 8 层 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、准确性和完整性依法承担法律责任。 重要内容提示: 拟聘任的会计师事务所名称:信永中和会计师事务所(特殊普通合伙) 西安铂力特增材技术股份有限公司(以下简称"公司")第三届董事会第十九 次会议审议通过了《关于续聘会计师事务所的议案》,本议案尚需提交公司 2024 年年度股东大会审议。现将相关事项公告如下: 一、拟聘任会计师事务所的基本情况 (一)机构信息 首席合伙人:谭小青先生 截至 2024 年 12 月 31 日,信永中和合伙人(股东)259 人,注册会计师 1780 人。签署过证券服务业务审计报告的注册会计师人数超过 700 人。 信永中和 2023 年度业务收入为 40.46 亿元, ...
铂力特(688333) - 西安铂力特增材技术股份有限公司董事会关于独立董事独立性情况的专项意见
2025-04-28 16:16
西安铂力特增材技术股份有限公司 根据《上市公司独立董事管理办法》《上海证券交易所科创板股票上市规则》 《上海证券交易所科创板上市公司自律监管指引第 1 号——规范运作》等相关 要求,西安铂力特增材技术股份有限公司(以下简称"公司")董事会针对公司 独立董事徐亚东先生、孙栋先生、王锋革先生的独立性情况进行了评估并出具如 下专项意见: 2025 年 4 月 28 日 经核查公司独立董事徐亚东先生、孙栋先生、王锋革先生的任职经历情况及 其签署的独立性自查报告,上述人员除在公司担任独立董事外,不存在《上市公 司独立董事管理办法》第六条不得担任独立董事的情形,在担任公司独立董事期 间严格遵守中国证监会和上海证券交易所的相关规定,确保有足够的时间和精力 勤勉尽责地履行职责,作出独立判断,不受公司主要股东、实际控制人或其他与 公司存在利害关系的单位或个人的影响。因此,董事会认为公司独立董事符合《上 市公司独立董事管理办法》《上海证券交易所科创板上市公司自律监管指引第 1 号——规范运作》中对独立董事独立性的相关要求,不存在任何影响独立性的情 形。 董事会关于独立董事独立性情况的专项意见 西安铂力特增材技术股份有限公司董事会 ...
铂力特(688333) - 西安铂力特增材技术股份有限公司关于使用部分闲置募集资金暂时补充流动资金公告
2025-04-28 16:15
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个别及连带责任。 重要内容提示: 证券代码:688333 证券简称:铂力特 公告编号:2025-015 西安铂力特增材技术股份有限公司 关于使用部分闲置募集资金暂时补充流动资金 的公告 西安铂力特增材技术股份有限公司(以下简称"公司")于2025年4月28 日召开第三届董事会第十九次会议、第三届监事会第十五次会议,审议通过了《关 于公司使用部分闲置募集资金暂时补充流动资金的议案》,同意公司使用35,000 万元闲置募集资金暂时补充流动资金。 使用期限为自公司董事会审议通过之日12个月内。 一、募集资金基本情况 根据中国证券监督管理委员会出具的《关于同意西安铂力特增材技术股份有限 公司向特定对象发行股票注册的批复》(证监许可[2023]1444 号),同意公司向特 定对象发行股票的注册申请。本次发行股票 32,048,107 股,每股发行价格 94.50 元, 募集资金总额为 3,028,546,111.50 元,扣除各项发行费用(不含增值税)共计 21,150,195.56 元,公司实际募集 ...
铂力特(688333) - 西安铂力特增材技术股份有限公司2024 年度非经营性资金占用及其他关联资金往来的专项说明
2025-04-28 16:15
西安铂力特增材技术股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来的 专项说明 | 索引 | 页码 | | --- | --- | | 专项说明 | 1-2 | | 非经营性资金占用及其他关联资金往来情况汇总表 | 1 | XYZH/2025XAAA3B0108 西安铂力特增材技术股份有限公司 西安铂力特增材技术股份有限公司全体股东: 我们按照中国注册会计师审计准则审计了西安铂力特增材技术股份有限公司(以下 简称铂力特公司)2024 年度财务报表,包括 2024 年 12 月 31 日的合并及母公司资产负 债表、2024 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司股东 权益变动表以及财务报表附注,并于 2025 年 4 月 28 日出具了 XYZH/2025XAAA3B0112 号 无保留意见的审计报告。 | 信永中和会计师事务所 北京市东城区朝阳门北大街 联系电话: +86 (010) 6554 2288 | | | | --- | --- | --- | | telephone: +86 (010) 6554 2288 | 8 号富华大厦 A 座 9 层 | | | S ...
铂力特(688333) - 关于西安铂力特增材技术股份有限公司2023 年度财务报表前期差错更正的专项说明
2025-04-28 16:15
关于西安铂力特增材技术股份有限公司 2023 年度财务报表前期差错更正的 专项说明 索引 页码 专项说明 1-5 | 信永中和会计师事务所 北京市东城区朝阳门北大街 联系电话. +66 (010) 6034 2266 | | | | --- | --- | --- | | telephone: +86 (010) 6554 2288 | 8 号富华大厦 A 座 9 层 | | | ShineWing | 9/F, Block A, Fu Hua Mansion, | | | No.8, Chaoyangmen Beidajie, | | | | +86 (010) 6554 7190 | Dongcheng District, Beijing, 传真: | | | certified public accountants 100027, P.R.China | | facsimile: +86 (010) 6554 7190 | 关于西安铂力特增材技术股份有限公司 2023 年度财务报表前期差错更正的专项说明 XYZH/2025XAAA3B0106 按照企业会计准则、中国证券监督管理委员会、上海证券交易所的相 ...
铂力特(688333) - 西安铂力特增材技术股份有限公司2024年内部控制评价报告
2025-04-28 16:15
公司代码:688333 公司简称:铂力特 西安铂力特增材技术股份有限公司 2024年度内部控制评价报告 西安铂力特增材技术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2024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,由于情况的 ...