Financial Performance - Revenue for the first half of 2024 reached 12.5 billion RMB, representing a 15% year-over-year growth[1] - Net profit for the first half of 2024 was 850 million RMB, an increase of 20% compared to the same period last year[1] - Revenue for the reporting period was 8,112,724,046.01 yuan, a 44.73% increase compared to the same period last year[12] - Net profit attributable to shareholders of the listed company was 43,334,355.96 yuan, a decrease of 61.15% compared to the same period last year[12] - Net cash flow from operating activities was 931,494,634.35 yuan, a 24.56% increase compared to the same period last year[12] - Total revenue for the first half of 2024 was RMB 25.13 billion, with a net profit of RMB 2.68 billion, representing a net profit margin of 49.01%[59] - Revenue for the first half of 2024 reached 8,112.72 million yuan, a year-on-year increase of 44.73%[33] - Net profit attributable to shareholders decreased by 61.15% year-on-year to 43.33 million yuan[33] - Revenue increased by 44.73% to 8,112,724,046.01 yuan, driven by capacity expansion and increased sales[48] - Net profit for the period reached 141.56 million, compared to 104.93 million in the same period last year[134] - Sales revenue from goods and services amounted to 6.92 billion, a significant increase from 3.77 billion in the previous year[136] - Basic earnings per share (EPS) were 0.024, compared to 0.018 in the same period last year[135] - Total comprehensive income for the period was 140.06 million, compared to 103.59 million in the previous year[135] - Total operating revenue for the first half of 2024 reached 8,112,724,046.01 yuan, a significant increase from 5,605,385,923.56 yuan in the same period last year[130] - Net profit attributable to the parent company's shareholders was 43,334,355.96 yuan, compared to 111,548,011.29 yuan in the first half of 2023[131] - Basic earnings per share for the first half of 2024 were 0.007 yuan, down from 0.019 yuan in the same period last year[132] - The company's total comprehensive income for the first half of 2024 was 41,453,173.81 yuan, compared to 109,823,086.04 yuan in the first half of 2023[132] - The company's operating profit for the first half of 2024 was 69,972,263.42 yuan, down from 112,417,497.80 yuan in the same period last year[131] Production and Capacity Expansion - The company's solar module shipments totaled 5.2 GW in the first half of 2024, a 12% increase from the previous year[1] - The company plans to expand its production capacity to 10 GW by the end of 2024, focusing on high-efficiency PERC and TOPCon technologies[1] - The company's Wuhu base has upgraded its high-efficiency TOPCon cell capacity to 14GW, maintaining industry-leading efficiency and yield indicators[29] - The company has 17.5GW of high-efficiency module capacity in Hefei and 12GW in Funing, with advanced module capacity mainly focusing on 182mm and 210mm high-efficiency crystalline silicon modules, compatible with TOPCon and BC battery technologies[29] - The company has formed 30GW of high-efficiency large-size component capacity and 14GW of TOPCon battery capacity[35] - The company's component事业部拥有 30GW 高效组件产能, covering TOPCon and OBB technologies[35] - The company's battery事业部 achieved 14GW of large-size TOPCon battery capacity through technical upgrades and new production lines[35] - The company completed the grid connection of the 300MW project in Qinzhou, Guangxi, and the 310MW project in Zhundong, Xinjiang, ahead of schedule[41] - The company's investment in the Hefei 60GW module base project reached RMB 1,078,513,357.93, with a progress rate of 35.00%[55] Research and Development - Research and development expenses for new technologies such as TOPCon and BC batteries amounted to 300 million RMB, accounting for 2.4% of total revenue[1] - The company's R&D center in Hefei has been established and put into operation, significantly enhancing product innovation and reducing development cycles[39] - The battery R&D center achieved breakthroughs in 0BB and GPC projects, reducing production costs and expanding product lines[39] - R&D investment grew by 118.61% to 160,638,600.36 yuan, reflecting increased focus on mainstream project development[48] - Research and development expenses increased to 160,638,600.36 yuan, up from 73,480,944.35 yuan in the first half of 2023[130] - R&D expenses increased to 73.15 million, up from 144.9 million in the previous period[134] Market Share and Global Expansion - Market share in the domestic solar market increased to 18%, up from 15% in the previous year[1] - The company has established subsidiaries in Japan, North America, Singapore, Germany, and other regions, with products and solutions covering over 50 countries and regions[19] - The company focuses on low-carbon PV-storage integrated intelligent solutions and adopts a "diversified + differentiated" product competition strategy[19] - The company aims to become a global leader in green energy system integration, with products covering high-efficiency cells, large-size PV modules, and energy storage systems[19] - PV product exports reached a new high in the first half of 2024, with total exports of silicon wafers, cells, and modules amounting to approximately $18.67 billion, with module exports reaching 131.9GW, a year-on-year increase of about 25%[22] - The Asia-Pacific market surpassed Europe to become the largest overseas market for Chinese PV products, importing 40GW of modules in the first half of 2024, a significant increase of 118% compared to the same period in 2023[22] - Overseas revenue increased by 204.41% to 1,810,846,164.00 yuan, indicating significant international market expansion[49] - Domestic revenue accounted for 77.68% of total revenue, reaching 6,301,877,882.01 yuan, with a 25.77% year-on-year increase[49] - The company's gross margin for overseas operations improved by 3.97% to 10.15%, indicating better profitability in international markets[50] - Overseas market shipments increased significantly year-on-year, with连续取得印度 GW 级大单[34] Financial Position and Assets - Total assets as of June 30, 2024, stood at 45 billion RMB, a 10% increase from the end of 2023[1] - The company's debt-to-equity ratio decreased to 55%, down from 60% at the end of 2023[1] - Total assets at the end of the reporting period were 20,549,347,480.40 yuan, a 7.54% increase compared to the end of the previous year[12] - The company's monetary funds at the end of the period amounted to 6,127,507,126.07 yuan, a decrease from the initial balance of 6,335,920,093.58 yuan[122] - Accounts receivable increased to 2,190,140,094.53 yuan from 1,665,176,786.87 yuan at the beginning of the period[122] - Prepayments rose to 416,153,124.13 yuan compared to 342,068,163.43 yuan at the start of the period[122] - Other receivables decreased slightly to 519,316,477.46 yuan from 535,273,054.14 yuan initially[122] - Inventory increased to 2,217,069,352.51 RMB, up 49.4% from 1,483,894,278.84 RMB[123] - Total current assets rose to 12,013,776,664.49 RMB, an 11% increase from 10,827,350,445.65 RMB[123] - Fixed assets surged to 4,336,781,237.76 RMB, a 73.1% jump from 2,504,947,038.63 RMB[123] - Total assets grew to 20,549,347,480.40 RMB, up 7.5% from 19,109,368,022.51 RMB[123] - Short-term borrowings increased to 2,753,699,760.04 RMB, a 23.5% rise from 2,229,628,808.67 RMB[123] - Accounts payable climbed to 3,316,125,407.50 RMB, up 20.6% from 2,748,643,343.90 RMB[124] - Total current liabilities rose to 13,039,637,696.13 RMB, a 10.6% increase from 11,786,008,074.80 RMB[124] - Long-term liabilities increased to 5,060,236,159.59 RMB, up 3.3% from 4,900,105,112.45 RMB[125] - Total liabilities grew to 18,099,873,855.72 RMB, an 8.5% rise from 16,686,113,187.25 RMB[125] - Parent company's total assets increased to 12,196,084,856.13 RMB, up 8.5% from 11,238,712,196.09 RMB[127] - Total liabilities as of the end of the first half of 2024 amounted to 6,283,948,132.85 yuan, compared to 5,451,623,654.06 yuan at the end of the same period last year[128] - The company's total assets and liabilities combined reached 12,196,084,856.13 yuan, up from 11,238,712,196.09 yuan in the first half of 2023[129] - The company's total equity as of the end of the first half of 2024 was 5,912,136,723.28 yuan, compared to 5,787,088,542.03 yuan at the end of the same period last year[129] - The company's total assets at the end of the period were 6,026,810,389.11 yuan, with a net profit of 75,495,097.13 yuan[154] Environmental and Sustainability - The company completed the environmental protection acceptance for the Wuhu GCL 20GW (Phase I 10GW) high-efficiency battery cell manufacturing project on June 17, 2024[74] - Wastewater treatment: Process wastewater, including from etching and cleaning, is treated using a two-stage calcium fluoride removal process with lime and calcium chloride as the main agents. Pretreated water is discharged into the Xinwu Industrial Wastewater Treatment Plant[77] - Exhaust gas treatment: Various acid mist and exhaust gases are treated using multi-stage alkaline spray towers and discharged through 25-meter-high exhaust stacks. Specific treatments include boron diffusion exhaust and LPCVD tail gas treatment systems[77] - Emission standards compliance: The company adheres to the "Battery Industry Pollutant Emission Standards" (GB30484-2013) and "Odor Pollutant Emission Standards" (GB14554-93), with no超标排放情况 reported[75] - Environmental protection measures: The company has implemented an environmental emergency response plan, completed in December 2023, and conducts regular emergency drills[78] - Pollution discharge details: Total COD discharge is 86.12 tons, ammonia nitrogen discharge is 16.21 tons, and non-methane total hydrocarbons discharge is 0.447 tons, all within the核定排放总量 limits[75] - The company launched the "SiRo" carbon chain digital component, which successfully passed TÜV Rheinland's strict audit and obtained the ISO 14067 product carbon footprint certificate[31] - The company's carbon chain management platform, based on blockchain technology, enables product supply chain traceability and carbon footprint management[31] - The company launched the "SiRo" carbon chain digitalized component, which received ISO 14067 certification, enhancing product carbon footprint transparency[46] - The company's carbon chain management platform, developed with GCL Technology and Ant Group, is the first blockchain-based platform in the photovoltaic industry for carbon management[45] Shareholder and Corporate Governance - The company repurchased 7,504,700 shares, representing 0.1283% of the total shares, with a total repurchase amount of 15,002,803 RMB[103] - Senior management collectively increased their holdings by 7,724,200 shares, representing 0.1320% of the total shares, with a total investment of 15,059,200 RMB[104] - The controlling shareholder, GCL Group, holds 466,030,445 shares, with 100% of its shares pledged, accounting for 7.97% of the total shares[104] - The company's total shares with limited sale conditions increased by 1,245,392 shares, reaching 1,905,326 shares, or 0.03% of the total shares[106] - The company's total shares without limited sale conditions decreased by 1,245,392 shares, reaching 5,848,411,101 shares, or 99.97% of the total shares[106] - The company repurchased 7,504,700 shares, accounting for 0.1283% of the total shares, with a total transaction amount of RMB 15,002,803[107] - The total number of restricted shares increased by 1,365,375 shares, reaching 1,905,326 shares by the end of the period[108] - The total number of ordinary shareholders at the end of the reporting period was 194,022[109] - Jiangsu GCL Construction Management Co., Ltd. holds 520,000,000 shares, representing 8.89% of the total shares, all of which are pledged[110] - GCL Group Co., Ltd. holds 466,030,445 shares, representing 7.97% of the total shares, with 466,030,304 shares pledged[110] - Yingkou Qiyin Investment Management Co., Ltd. holds 429,141,700 shares, representing 7.34% of the total shares, with 377,000,000 shares pledged[110] - Oriental Venture Financial Holdings Co., Ltd. holds 293,000,000 shares, representing 5.01% of the total shares[110] - CICC Capital Management (Tianjin) Co., Ltd. holds 205,000,000 shares, representing 3.50% of the total shares[110] - Hefei Dongcheng Industrial Investment Co., Ltd. holds 153,153,846 shares, representing 2.62% of the total shares[110] - Shanghai Jingge Private Fund reduced its holdings by 3,915,000 shares, now holding 62,506,802 shares, representing 1.07% of the total shares[110] - The top shareholder, Jiangsu GCL Construction Management Co., Ltd., holds 520,000,000 shares, representing a significant portion of the company's equity[112] - GCL Group Co., Ltd. is the second-largest shareholder with 466,030,445 shares[112] - Yingkou Qiyin Investment Management Co., Ltd. holds 429,141,700 shares, making it the third-largest shareholder[112] - The Agricultural Bank of China - CSI 500 ETF increased its holdings by 2,016,000 shares, bringing its total to 57,395,878 shares, representing 0.98% of the total share capital[115] - The company's directors and senior management collectively increased their holdings by 1,820,500 shares during the reporting period[116] - The company's actual controller and controlling shareholder remained unchanged during the reporting period[116][117] Litigation and Legal Matters - The company is involved in a significant litigation case in Germany with an amount of 100.933 million euros related to quality claims of components[83] - A litigation case in China involving Anhui Yinxin New Energy Technology Co., Ltd. has been settled with a judgment amount of 437,402.21 yuan and corresponding interest[84] - The company is engaged in multiple ongoing litigation cases with total amounts of 6,988,320 yuan, 1,762,940 yuan, and 1,466,400 yuan respectively[85] Contracts and Guarantees - The company has a significant EPC contract with Xinjiang GCL New Energy Power Co., Ltd. for a wind power project with a total contract value of 1.216 billion yuan, of which 416.816 million yuan has been recognized[88] - The company has a silicon wafer procurement contract with GCL Technology (Suzhou) Co., Ltd. with a transaction amount of 177.733 million yuan, accounting for 19.35% of similar transactions[89] - The total amount of daily related-party transactions in the first half of 2024 was 594.549 million yuan, with an annual expected total of 1.608 billion yuan[90] - The company provided a total of 10,000 million RMB in guarantees on January 18, 2024, with a guarantee period from January 18, 2024, to July 18, 2024[95] - On February 1, 2024, the company issued a guarantee of 3,500 million RMB, valid until August 1, 2024[95] - A guarantee of 7,000 million RMB was issued on February 7, 2024, with a guarantee period ending on August 5, 2024[95] - The company issued a guarantee of 13,300 million RMB on February 29, 2024, valid until August 29, 2024[95] - On March 8, 2024, the company provided a guarantee of 1,700 million RMB, with a guarantee period from March 8, 2024, to September 8, 2024[95] - A guarantee of 2,000 million RMB was issued on March 11, 2024, with a guarantee period from March 11, 2024, to August 7, 2024[95] - The company issued a guarantee of 5,000 million

第六届董事会第二次会议决议公告 二、会议以9票同意、0票反对、0票弃权的表决结果，审议通过《2024年半年 度募集资金存放与使用情况的专项报告》； 具体内容详见刊载在公司指定信息披露媒体《证券时报》《中国证券报》《上 海证券报》《证券日报》及巨潮资讯网（http://www.cninfo.com.cn）上的相关公告。 证券代码：002506 证券简称：协鑫集成 公告编号：2024-077 协鑫集成科技股份有限公司 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 协鑫集成科技股份有限公司（以下简称"公司"）第六届董事会第二次会议于 2024 年 8 月 23 日以电子邮件及电话方式通知全体董事，并于 2024 年 8 月 30 日 以现场与通讯相结合的方式在公司会议室召开。本次会议应出席董事 9 名，实际 出席董事 9 名。会议由董事长主持，会议召开和表决程序符合《中华人民共和国 公司法》等法律、法规及本公司章程的有关规定，合法有效。经与会董事审议， 通过如下决议： 一、会议以9票同意、0票反对、0票弃权的表决结果，审议通过《公司2024年 半年度报告及其摘要的 ...

协鑫集成科技股份有限公司 2024年半年度非经营性资金占用及其他关联资金往来情况汇总表 编制单位：协鑫集成科技股份有限公司 单位：人民币元 | 其他 | | | | | | 2024 年上 半年 | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 关联 | 资金往来方名称 | 往来方与上 市公司的关 | 上市公司 核算的会 | 2024年期初往来 | 2024年上半年往 来累计发生金额 | 往来 资金 | 2024年上半年偿 | 2024年上半年末往 | 往来形成 | 往来性 | | 资金 | | 联关系 | 计科目 | 资金余额 | （不含利息） | 的利 | 还累计发生金额 | 来资金余额 | 原因 | 质 | | 往来 | | | | | | 息 | | | | | | | | | | | | (如 | | | | | | | | | | | | 有) | | | | | | | 山东万海电力有限 | 受同一方控 | 应收账款 | 1,092,341.84 | | | | 1,092,341.84 ...

协鑫集成科技股份有限公司（以下简称"公司"）于 2024 年 8 月 30 日分别 召开第六届董事会审计委员会 2024 年第一次会议、第六届董事会第二次会议， 审议通过了《关于公司向特定对象发行股票变更专项审计机构及相关事项的议 案》，为顺利推进公司向特定对象发行股票事宜，根据股东大会的授权，公司董 事会同意聘任中喜会计师事务所（特殊普通合伙）以下简称（"中喜会计师事务 所"）为公司向特定对象发行股票事项的专项审计机构，由其为公司本次向特定 对象发行股票提供专项审计服务。本次审议的事项在股东大会授权范围内，无需 提交公司股东大会审议。具体情况公告如下： 一、公司变更向特定对象发行股票审计机构的基本情况 关于变更专项审计机构及相关事项的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 证券代码：002506 证券简称：协鑫集成 公告编号：2024-080 协鑫集成科技股份有限公司 因苏亚金诚会计师事务所（特殊普通合伙）（以下简称"苏亚金诚"）审计 团队变动等原因，经友好协商，公司更换会计师事务所，公司与苏亚金诚在审计 结果等相关报告中不存在任何分歧。为继续 ...

协鑫集成科技股份有限公司 二、会议以3票同意、0票反对、0票弃权的表决结果，审议通过《2024年半年 度募集资金存放与使用情况的专项报告》； 证券代码：002506 证券简称：协鑫集成 公告编号：2024-078 第六届监事会第二次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 协鑫集成科技股份有限公司（以下简称"公司"）第六届监事会第二次会议于 2024 年 8 月 23 日以电子邮件及电话方式通知全体监事，并于 2024 年 8 月 30 日 以现场与通讯相结合的方式在公司会议室召开。本次会议应出席监事 3 名，实际 出席监事 3 名。会议由监事会主席主持，会议召开和表决程序符合《中华人民共 和国公司法》等法律、法规及本公司章程的有关规定，合法有效。经与会监事审 议，通过如下决议： 一、会议以3票同意、0票反对、0票弃权的表决结果，审议通过《公司2024年 半年度报告及其摘要的议案》； 根据《公司法》《深圳证券交易所股票上市规则》等相关法律法规的规定，我 们作为协鑫集成科技股份有限公司的监事，认真审核了公司提供的《2024 年半年 度报告及其 ...

股票代码：002506 股票简称：协鑫集成 协鑫集成科技股份有限公司 向特定对象发行股票预案 （七次修订稿） 二〇二四年八月 公司声明 1、公司及董事会全体成员保证本预案内容真实、准确、完整，并确认不存 在虚假记载、误导性陈述或重大遗漏。 2、本次向特定对象发行股票完成后，公司经营与收益的变化，由公司自行 负责；因本次向特定对象发行股票引致的投资风险，由投资者自行负责。 3、本预案是公司董事会对本次向特定对象发行股票的说明，任何与之相反 的声明均属不实陈述。 4、投资者如有任何疑问，应咨询自己的股票经纪人、律师、专业会计师或 其他专业顾问。 5、本预案所述事项并不代表审批机关对于本次向特定对象发行股票相关事 项的实质性判断、确认、批准或核准，本预案所述本次向特定对象发行股票相关 事项的生效和完成尚待中国证监会同意注册。 6、本预案按照《上市公司证券发行注册管理办法》等法规及规范性文件的 要求编制。 1 特别提示 本部分所述词语或简称与本预案"释义"所述词语或简称具有相同含义。 1、本次向特定对象发行股票相关事项已经协鑫集成第五届董事会第三十一 次会议、2022 年第十次临时股东大会审议通过。2023 年 3 ...

证券代码：002506 证券简称：协鑫集成 公告编号：2024-081 协鑫集成科技股份有限公司 2024 年半年度募集资金存放与使用情况的专项报告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 根据中国证券监督管理委员会《上市公司监管指引第 2 号—上市公司募集资金管 理和使用的监管要求（2022 年修订）》（证监会公告[2022]15 号）和深圳证券交易所颁 布的《深圳证券交易所上市公司自律监管指引第 1 号-主板上市公司规范运作》等相关 规定，协鑫集成科技股份有限公司（以下简称"协鑫集成"或"公司"）董事会对公司 2020 年非公开发行股票募集资金的使用情况进行了全面核查，并出具了《2024 年半年 度募集资金存放与使用情况的专项报告》。相关情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于核准协鑫集成科技股份有限公司非公开发行股 票的批复》（证监许可﹝2020﹞1763 号）核准，向不超过 35 名特定对象非公开发行不 超过发行前总股本的 30%的股票，公司获准非公开发行不超 1,524,533,040 股新股。根 据最终投资者申购情况 ...

股票代码：002506 股票简称：协鑫集成 协鑫集成科技股份有限公司 向特定对象发行股票 募集资金使用的可行性分析报告 （七次修订稿） 二〇二四年八月 1 为了贯彻实施公司整体发展战略，抓住行业发展机遇，增强公司主业盈利能 力，提升公司的竞争优势，协鑫集成科技股份有限公司（以下简称"公司"）拟 采取向特定对象发行股票的方式募集资金，募集资金总额不超过 484,200 万元， 扣除发行费用后用于芜湖协鑫 20GW（二期 10GW）高效电池片项目和补充流动 资金。公司对本次向特定对象发行募集资金投资项目的可行性分析如下： 一、本次向特定对象发行股票募集资金使用计划 二、本次募集资金投资项目的必要性和可行性 （一）本次募集资金投资项目的必要性 1、紧随产业升级，实现 TOPCon 高效电池产业化落地，提升公司竞争力 2018 年的"531 新政"以及"平价上网"的最终目标加快了光伏行业落后产 能的淘汰，提高了行业集中度，推动光伏产业向高质量发展，刺激了高效电池的 需求。目前，随着 P 型 PERC 电池技术的发展进入瓶颈期，以 N 型硅为基体的 TOPCon（隧穿氧化）、HJT（异质结）、IBC（背接触）等更高效电 ...

协鑫集成科技股份有限公司 关于调整向特定对象发行股票预案修订的情况 说明的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 协鑫集成科技股份有限公司（以下简称"公司"）于 2022 年 12 月 9 日召开 第五届董事会第三十一次会议，2022 年 12 月 26 日召开 2022 年第十次临时股东 大会，2023 年 3 月 2 日召开第五届董事会第三十六次会议，2023 年 3 月 13 日召 开 2023 年第二次临时股东大会，审议通过了关于公司向特定对象发行股票的相 关议案。2023 年 3 月 23 日，公司召开第五届董事会第三十八次会议，审议通过 了《关于调整公司向特定对象发行股票方案的议案》《关于公司向特定对象发行 股票预案（二次修订稿）的议案》等议案。2023 年 6 月 30 日，公司召开第五届 董事会第四十三次会议，审议通过了《关于调整公司向特定对象发行股票方案的 议案》《关于公司向特定对象发行股票预案（三次修订稿）的议案》等议案。2023 年 8 月 2 日，公司召开第五届董事会第四十五次会议，审议通过了《关于调整公 司向特定对象发行 ...

1、会计政策变更的原因及日期 协鑫集成科技股份有限公司 关于会计政策变更的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 协鑫集成科技股份有限公司（以下简称"公司"） 根据中华人民共和国财政 部（以下简称"财政部"）编写并发行的《企业会计准则应用指南汇编 2024》（以 下简称"《应用指南 2024》")的要求变更会计政策，无需提交公司董事会和股东 大会审议，不会对公司当期的财务状况、经营成果和现金流量产生重大影响，具 体内容如下： 一、本次会计政策变更情况概述 证券代码：002506 证券简称：协鑫集成 公告编号：2024-082 2024 年 3 月，财政部编写并发行了《应用指南 2024》，规定保证类质保费用 应计入营业成本。根据上述企业会计准则的规定和要求，公司需对原采用的相关 会计政策进行相应变更，自 2024 年 1 月 1 日起执行。 2、变更前后采用的会计政策 （1）变更前采取的会计政策 本次会计政策变更前，公司依据财政部发布的《企业会计准则——基本准则》 和各项具体会计准则、企业会计准则、企业会计准则应用指南、企业会计准则解 释公告及其 ...