内容目录 表 3: 1.1. 公司股权架构稳定，上饶城投为其实际控制人 图3：公司营业收入及同比 图4：公司归母净利润及同比 数据来源：Wind，东吴证券研究所 数据来源：Wind，东吴证券研究所 图10：公司高端铝型材产品示意图 图11：公司铝型材产销量及同比 请务必阅读正文之后的免责声明部分 铝模板行业经历大规模产能出清，行业集中度进一步提升。根据中国模板脚手架协 会，市场需求阶段性萎缩，产能过剩，铝模板开工率承压，一批竞争力不足的企业和产 能开始陆续退出，行业洗牌进入加速阶段，据不完全统计，大、中、小各级规模铝模板 企业、上下游配套企业 100 多家离场，数量持续滑坡，我们认为本轮出清周期较使得头 部铝模板企业集中度进一步提高，以闽发铝业为代表的铝模板企业将获得更大的市占率。 提升，预计公司 2024、2025、2026 年铝模板租赁面积达 575 万平方米、603 万平方米、 1）下游需求不及预期导致铝加工品价格下跌风险 增持：预期未来 6 个月个股涨跌幅相对基准介于 5%与 15%之间； 中性：预期未来 6 个月个股涨跌幅相对基准介于-5%与 5%之间； 减持：预期未来 6 个月个股涨跌幅相对基准介 ...

证券代码：002578 证券简称：闽发铝业 公告编号：2024-023 福建省闽发铝业股份有限公司 关于收购控股子公司少数股东股权的进展 暨完成工商变更登记的公告 法定代表人：黄文喜 注册资本：1000 万人民币 成立日期：2017 年 12 月 26 日 经营范围：一般项目：金属制品研发；门窗制造加工；门窗销售；金属门窗 1 / 2 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。 福建省闽发铝业股份有限公司（以下简称"公司"或"闽发铝业"）于 2024 年 4 月 1 日召开第六届董事会第二次会议审议通过了《关于收购控股子公司少数 股东股权》的议案，同意公司收购黄秋水、李幼萍和陈荣华持有的福建省闽发智 铝科技有限公司（以下简称"智铝科技"）合计 25%的股权，收购价格不高于经 审计每股净资产账面价值。本次交易完成后，公司对智铝科技的持股比例将由 75%上升到 100%，智铝科技将由公司控股子公司变为全资子公司。具体内容详见 公司 2024 年 4 月 3 日于巨潮资讯网（www.cninfo.com.cn）披露的《福建省闽发 铝业股份有限公司关于收购控股子公 ...

福建省闽发铝业股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召 开的第六届董事会第三次会议审议通过了《关于使用闲置自有资金购买理财产品》 的议案，同意公司使用任一时点合计不超过人民币 4 亿元的闲置自有资金购买银 行及其他金融机构发行的安全性高、流动性好的理财产品，使用期限自公司董事 会审议通过之日起 12 个月内有效，购买理财产品的使用额度可以滚动使用。公 司董事会授权管理层行使具体理财产品的购买决策权并由财务部负责组织实施。 该事项在公司董事会决策权限范围内，无需提交公司股东大会审议。具体情况如 下： 证券代码：002578 证券简称：闽发铝业 公告编号：2024-021 福建省闽发铝业股份有限公司 关于使用闲置自有资金购买理财产品的公告 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。 1、投资目的：为提高资金使用效率，合理利用闲置自有资金，在不影响公 司正常经营的情况下，利用闲置自有资金购买理财产品，以进一步提高资金的利 用率来增加公司收益。 2、投资额度：公司拟使用任一时点合计不超过人民币 4 亿元的闲置自有资 金购买银行及其他金融 ...

证券代码：002578 证券简称：闽发铝业 公告编号：2024-019 福建省闽发铝业股份有限公司 2023 年度股东大会决议的公告 （一）召开时间： 1、现场会议召开时间：2024 年 4 月 25 日上午 10：00 2、网络投票时间：（1）通过深圳证券交易所交易系统进行网络投票的具体 时间为：2024 年 4 月 25 日上午 9:15-9:25，9:30-11:30，下午 13:00-15:00；（2） 通过深圳证券交易所互联网投票系统投票的时间为 2024 年 4 月 25 日 9:15- 15:00 期间的任意时间。 （二）现场召开地点：福建省泉州南安市东田镇蓝溪村公司研发楼三楼会议 室 （三）召开方式：本次股东大会采取现场投票、网络投票相结合的方式。 （四）召集人：福建省闽发铝业股份有限公司董事会 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。 特别提示： 1、本次股东大会期间没有增加、否决或变更议案的情况； 2、本次股东大会不涉及变更前次股东大会决议。 一、会议召开情况 （五）主持人：江宇先生 （六）本次股东大会的召集及召开符合《公司法》等有关 ...

福建省闽发铝业股份有限公司 2024 年第一季度报告 重要内容提示： 1.董事会、监事会及董事、监事、高级管理人员保证季度报告的真实、准确、完整，不存在虚假记载、误导性陈述或重 大遗漏，并承担个别和连带的法律责任。 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保证季度报告中财务信息的真实、准确、 完整。 3.第一季度报告是否经审计 证券代码：002578 证券简称：闽发铝业 公告编号：2024-022 福建省闽发铝业股份有限公司 2024 年第一季度报告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈述或重大遗漏。 一、主要财务数据 （一） 主要会计数据和财务指标 公司是否需追溯调整或重述以前年度会计数据 □是 否 □是 否 | | 本报告期 | 上年同期 | 本报告期比上年同期增减 | | --- | --- | --- | --- | | | | | （%） | | 营业收入（元） | 408,288,169.25 | 559,556,412.64 | -27.03% | | 归属于上市公司股东的净利 | 8,760,299.49 | 9,67 ...

上海段和段（厦门）律师事务所 关于福建省闽发铝业股份有限公司 2023 年度股东大会 之 法律意见书 法律意见书 致：福建省闽发铝业股份有限公司 上海段和段（厦门）律师事务所接受福建省闽发铝业股份有限公司（以下简称"公司"） 的委托，指派本所律师参加公司 2023 年度股东大会（以下简称"本次会议"），并根据《中 华人民共和国公司法》《中华人民共和国证券法》和中国证券监督管理委员会《上市公司股东 大会规则》（以下简称"《股东大会规则》"）等法律法规和规范性文件（以下简称"有关法 律法规和规范性文件"）以及《福建省闽发铝业股份有限公司章程》（以下简称"《公司章程》"） 的规定，按照律师行业公认的业务标准、道德规范和勤勉尽责的精神，并基于律师声明事项， 就本次会议的相关事项出具本法律意见书。 二〇二四年四月 厦 门 | 上 海 | 北 京 | 深 圳 | 昆 明 | 大 连 | 合 肥 | 成 都 | 重 庆 | 青 岛 | 济 南 | 德 阳 | 郑 州 | 长 沙 | 乌 鲁 木 齐 南 京 | 苏 州 | 沈 阳 | 宁 波 | 西 安 | 太 原 | 临 港 | 香 港 | 金 边 | 塔 什 干 | 名 ...

Aluminum Production and Market Performance - Total aluminum processing material production in China in 2023 was approximately 46.95 million tons, an increase of 3.9% year-over-year[11] - Industrial aluminum profiles production reached 9.5 million tons, a 25.0% increase year-over-year[11] - New energy vehicle profiles production was 980,000 tons, a 30.7% increase year-over-year[11] - Photovoltaic profiles production was 3.4 million tons, a 30.8% increase year-over-year[11] - Revenue from aluminum profile sales reached 2.725 billion yuan, a year-on-year increase of 3.20%[18] - Revenue from aluminum template sales decreased by 59.43% year-on-year to 5.248 million yuan[18] - Domestic revenue accounted for 2.628 billion yuan, with a slight year-on-year increase of 0.41%[18] - International revenue increased by 24.91% year-on-year to 177.79 million yuan[18] - Direct sales revenue increased by 8.49% year-on-year to 2.443 billion yuan[18] - Distribution sales revenue decreased by 28.54% year-on-year to 363.07 million yuan[18] - The company's gross profit margin for aluminum profile sales was 4.70%, a slight decrease of 0.54% year-on-year[18] - The company's gross profit margin for aluminum template sales was 29.79%, a significant increase of 22.31% year-on-year[18] - Aluminum profile sales volume increased by 7.67% to 120,242.14 tons in 2023 compared to 2022[36] - Aluminum template sales volume decreased by 8.96% to 5,330,975.38 square meters in 2023[36] - Aluminum template production volume surged by 126.82% to 70,101.21 square meters in 2023[36] - The company's actual production and sales volume in 2023 was 120,252.03 tons (excluding aluminum formwork), a year-on-year increase of 7.58%, falling short of the expected 10% growth target due to industry overcapacity and market competition[28] - Sales volume decreased due to intensified market competition, the decline in the real estate industry, and increased export pressure from international economic conditions and trade frictions[46] - The company aims to achieve a production and sales volume growth of over 5% in 2024 compared to 2023[46] Financial Performance and Metrics - The company's profit distribution plan is to distribute a cash dividend of 0.4 yuan per 10 shares (tax included) based on a total of 938,630,183 shares[5] - The company's investment in futures hedging did not exceed 15 million yuan in 2023[24] - Futures business generated a profit of 520,600 yuan in 2023 through hedging strategies[42] - Total revenue for 2023 was 2.82 billion yuan[139] - Monetary funds increased to 543.49 million yuan by the end of 2023, up from 456.29 million yuan at the beginning of the year[151] - Accounts receivable increased to 704.42 million yuan by the end of 2023, up from 584.39 million yuan at the beginning of the year[151] - Prepayments increased to 44.15 million yuan by the end of 2023, up from 20.21 million yuan at the beginning of the year[151] - Accounts receivable financing increased to 62.84 million yuan by the end of 2023, up from 8.06 million yuan at the beginning of the year[151] - Notes receivable decreased to 96.37 million yuan by the end of 2023, down from 107.50 million yuan at the beginning of the year[151] - Trading financial assets decreased to 133.72 million yuan by the end of 2023, down from 149.00 million yuan at the beginning of the year[151] - Total assets increased to 2,605,458,063.47 yuan from 2,382,905,413.48 yuan, reflecting a growth of 9.3%[153][155] - Inventory decreased to 314,573,456.75 yuan from 325,064,324.55 yuan, a reduction of 3.2%[153] - Short-term borrowings rose to 733,594,262.46 yuan from 573,492,331.82 yuan, an increase of 27.9%[153] - Total liabilities increased to 1,059,036,306.10 yuan from 864,117,851.36 yuan, a growth of 22.6%[154] - Owner's equity grew to 1,546,421,757.37 yuan from 1,518,787,562.12 yuan, an increase of 1.8%[155] - Fixed assets slightly decreased to 522,893,926.75 yuan from 529,742,641.00 yuan, a reduction of 1.3%[153] - Long-term equity investment increased to 29,807,929.55 yuan from 30,328,527.09 yuan, a slight decrease of 1.7%[153] - Accounts receivable increased to 577,009,969.55 yuan from 478,279,427.04 yuan, a growth of 20.6%[156] - Cash and cash equivalents rose to 516,495,132.63 yuan from 423,780,490.33 yuan, an increase of 21.9%[156] - Total current assets increased to 1,904,760,714.68 yuan from 1,656,251,150.94 yuan, a growth of 15.0%[153] - Total revenue for 2023 reached 2,823,984,214.99 RMB, a slight increase from 2,791,306,251.15 RMB in 2022[160] - Net profit for 2023 was 27,634,195.25 RMB, a significant decrease from 51,044,486.44 RMB in 2022[161] - Total assets increased to 2,442,106,953.84 RMB in 2023 from 2,320,914,107.69 RMB in 2022[157] - Total liabilities rose to 914,089,061.68 RMB in 2023 compared to 808,986,888.35 RMB in 2022[157] - Owner's equity slightly increased to 1,528,017,892.16 RMB in 2023 from 1,511,927,219.34 RMB in 2022[158] - R&D expenses for 2023 were 41,880,017.59 RMB, slightly up from 41,321,318.17 RMB in 2022[160] - Basic earnings per share decreased to 0.03 RMB in 2023 from 0.05 RMB in 2022[161] - Total operating costs for 2023 were 2,796,829,889.98 RMB, up from 2,724,598,807.60 RMB in 2022[160] - Financial expenses showed a net gain of -5,932,734.68 RMB in 2023, compared to -2,690,107.27 RMB in 2022[160] - Credit impairment losses increased to -7,678,739.10 RMB in 2023 from -4,007,908.50 RMB in 2022[160] - Revenue for 2023 decreased to 2,344,990,736.02 yuan from 2,437,509,715.75 yuan in 2022, a decline of approximately 3.8%[162] - Net profit for 2023 dropped to 16,090,672.82 yuan from 41,416,345.59 yuan in 2022, a significant decrease of 61.1%[162] - Cash flow from operating activities in 2023 was -42,152,918.95 yuan, an improvement from -54,438,229.19 yuan in 2022[165] - Cash flow from investing activities in 2023 was -102,855,002.14 yuan, compared to -88,611,659.45 yuan in 2022[166] - Cash flow from financing activities in 2023 was 186,786,596.33 yuan, a decrease from 380,120,142.95 yuan in 2022[166] - Total cash and cash equivalents at the end of 2023 were 381,953,205.23 yuan, up from 339,019,849.90 yuan at the end of 2022[166] - R&D expenses in 2023 were 41,880,017.59 yuan, slightly increased from 41,321,318.17 yuan in 2022[162] - Sales revenue from goods and services in 2023 was 2,554,750,282.66 yuan, down from 2,806,317,483.87 yuan in 2022[165] - Total cash inflows from operating activities in 2023 were 2,572,359,292.51 yuan, compared to 2,828,143,949.12 yuan in 2022[165] - Total cash outflows from operating activities in 2023 were 2,614,512,211.46 yuan, down from 2,882,582,178.31 yuan in 2022[165] - Total cash and cash equivalents at the end of the period increased to RMB 359,984,990.33, up from RMB 309,410,073.66 at the beginning of the period[168] - Net cash flow from operating activities was RMB 32,645,535.72, a significant decrease from RMB 399,996,197.31 in the previous period[168] - Net cash flow from investing activities was negative RMB 58,097,502.95, compared to negative RMB 135,699,666.76 in the previous period[168] - Net cash flow from financing activities was positive RMB 74,872,203.81, a turnaround from negative RMB 33,291,729.81 in the previous period[168] - Cash paid for employee compensation and benefits amounted to RMB 176,112,902.40, slightly up from RMB 174,808,606.12 in the previous period[168] - Cash paid for taxes and levies decreased to RMB 31,206,921.82 from RMB 43,258,599.93 in the previous period[168] - Cash outflow for operating activities totaled RMB 2,122,913,444.64, down from RMB 2,166,476,188.89 in the previous period[168] - Cash received from investments was RMB 320,518,582.29, significantly lower than RMB 1,041,050,000.00 in the previous period[168] - Cash paid for the acquisition of fixed assets, intangible assets, and other long-term assets was RMB 83,502,509.93, up from RMB 35,070,195.83 in the previous period[168] - The company allocated RMB 1,609,067.28 for profit distribution, including RMB 1,609,067.28 for surplus reserve extraction[170] - Share capital increased to 988,093,296.00 yuan from the previous year[174] - Capital reserve decreased to 221,322,670.00 yuan from 243,750,590.00 yuan[174] - Retained earnings decreased to 418,793,660.00 yuan from 510,793,660.00 yuan[174] - Total equity attributable to owners of the parent company decreased to 1,511,927,219.34 yuan from 1,511,927,219.34 yuan[174] - Comprehensive income for the year was 630,737.00 yuan[175] - Profit distribution included extraction of surplus reserve of 4,141,634.56 yuan[176] - Non-controlling interests amounted to 2,187,940.00 yuan[174] - The company's equity structure includes preferred shares and perpetual bonds, though no specific amounts were detailed[174] - The company follows specific accounting policies for non-controlling interests and business combinations, ensuring accurate financial reporting[178][180] - The company incurred transaction costs related to equity or debt securities issued as part of business combinations, which were capitalized[179] - Total comprehensive income for the year amounted to 1,528,938,600 yuan[185] - Net profit attributable to the parent company's owners was 1,609,067.28 yuan[184] - Total equity attributable to the parent company's owners at the end of the period was 1,517,017,300 yuan[185] - Capital reserve increased by 221,243,750 yuan[181] - Surplus reserve increased by 59,415,684 yuan[182] - Undistributed profit at the end of the period was 372,731,436 yuan[182] - Total liabilities and equity at the end of the period were 2,187,296,000 yuan[183] - Total assets at the end of the period were 2,187,296,000 yuan[183] - Total revenue for the year was 1,771,251,335 yuan[181] - Total operating costs for the year were 1,600,251,335 yuan[181] - Total equity at the end of the period was RMB 1,511,927,219.34, with a capital reserve of RMB 221,367,988.00 and retained earnings of RMB 413,835,594.00[189] - The company's registered capital as of December 31, 2023, was RMB 938,630,183, with a total of 938,630,183 shares[190] - The company's main business activities include the research, production, and sales of aluminum alloy profiles and aluminum alloy templates, as well as the leasing of aluminum alloy templates[191] - The financial statements were approved by the board of directors on April 1, 2024[192] - The company follows the Chinese Accounting Standards and the guidelines of the China Securities Regulatory Commission for financial reporting[193] - The company assessed its ability to continue as a going concern for the next 12 months and found no issues affecting its continuity[194] - The company's accounting policies and estimates are based on the Chinese Accounting Standards, with unmentioned operations following relevant accounting policies[195] - The financial statements comply with the Chinese Accounting Standards, accurately reflecting the company's financial status, operating results, and cash flows[196] - The company's fiscal year runs from January 1 to December 31[197] - The company's normal operating cycle is one year[198] Innovation and R&D - The company holds 148 national patents, including 30 invention patents, 104 utility model patents, and 14 design patents[12][14] - The company participated in the revision of 47 international, national, and industry standards[12][14] - R&D investment decreased by 2.79% to 78,712,441.84 yuan in 2023, accounting for 2.79% of revenue[38] - R&D personnel increased by 3.38% to 245 in 2023, with a 6.82% increase in bachelor's degree holders[38] - The company plans to focus on innovation, talent development, and cost reduction in 2024[45] - Research and development expenses are eligible for a 100% additional tax deduction for expenses and a 200% deduction for intangible assets[126] - The company benefits from a 5% additional deduction on input VAT for advanced manufacturing enterprises[127] - Subsidiary Fujian Minfa Zhilu Technology Co., Ltd. qualifies as a small and micro enterprise, enjoying a reduced corporate income tax rate of 20% on 25% of taxable income[129] Market Expansion and Strategy - The company plans to expand its market share by leveraging its regional advantages and optimizing its product structure[14] - The company aims to deepen its presence in mature markets like Fujian, Jiangxi, Zhejiang, and Jiangsu, while also expanding into new markets and increasing direct sales to real estate developers[27] - The company will actively explore overseas markets, cultivate new clients, and expand product exports through forward exchange contracts and export credit insurance[27] - The company will continue to focus on supply chain stability and ensure timely delivery by controlling order flow and avoiding delays in order review, mold development, and material supply[27] - The company's aluminum template business is affected by the sluggish construction market, leading to reduced demand and extended receivable cycles[13] Environmental and Social Responsibility - The company emphasizes green and low-carbon production, aiming to build a green supply chain and create a green factory[28] - The company has implemented measures to reduce carbon emissions, including phasing out outdated production capacity and adopting energy-efficient equipment, resulting in reduced electricity consumption[62] - The company has established environmental monitoring systems, including daily and quarterly monitoring of pollutants such as particulate matter, nitrogen oxides, and sulfur dioxide, with specific monitoring frequencies ranging from 1 to 12 days per year[61] - The company has prepared emergency response plans for environmental incidents at its Dongtian and Meilin factory sites, which have been filed with the Nan'an Environmental Protection Bureau[61] - The company has been continuously promoting environmental protection knowledge among employees to enhance their environmental awareness[62] - The company reported no environmental penalties during the reporting period[62] - The company disclosed its 2023 Social Responsibility Report on the CNINFO website on April 3, 2024[63] - In 2023, the company recruited nearly 400 workers from impoverished areas such as Yunnan, Guizhou, and Gansu[81] - The company donated 1.3 million yuan through the Nan'an Charity Federation to support local education, major disease relief, and poverty alleviation[81] Corporate Governance and Compliance - The company's board of directors has four specialized committees: strategy, audit, nomination, and compensation and assessment, ensuring compliance with legal and regulatory requirements[30] - The company has a transparent information disclosure system, with the board secretary responsible for ensuring accurate, complete, and timely disclosure of information to all shareholders[30] - The company held 1 annual general meeting and 3 extraordinary general meetings during the reporting period[47] - The company maintains independence in assets, personnel, finance, organization, and business from its controlling shareholders and actual controllers[49] - The company's internal control evaluation report was fully disclosed on April 3, 2024, covering 100% of the company's total assets[58] - The company's internal control audit report issued a standard unqualified opinion, confirming effective financial reporting internal controls as of December 31, 2023[59] - The company's board of directors held multiple meetings in 2023, approving various reports, including the 2022 annual report, 2023 quarterly reports, and financial

RSM 容诚 审计报告 福建省闽发铝业股份有限公司 容诚审字[2024]361Z0246 号 容诚会计师事务所(特殊普通合伙) 中国 · 北京 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.co） 进行直接 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.co） 现在线图： | | | | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1-6 | | 2 | 合并资产负债表 | 1 | | 3 | 合并利润表 | 2 | | 4 | 合并现金流量表 | 3 | | 5 | 合并所有者权益变动表 | 4 | | 6 | 母公司资产负债表 | 5 | | 7 | 母公司利润表 | 6 | | 8 | 母公司现金流量表 | 7 | | 9 | 母公司所有者权益变动表 | 8 | | 10 | 财务报表附注 | 9-110 | 审计报告 容诚审字[2024]361Z0246号 福建省闽发铝业股份有限公司全体股东: 一、审计意见 我们审计了福建省闽发铝业股份有限公司(以下简称 ...

RSM 容诚 内部控制审计报告 福建省闽发铝业股份有限公司 容诚审字[2024]361Z0247 号 容诚会计师事务所(特殊普通合伙) 中国 · 北京 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.co） 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.co）" " 内部控制审计报告 容诚审字[2024]361Z0247 福建省闽发铝业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 们审计了福建省闽发铝业股份有限公司(以下简称闽发铝业公司)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,并评价其有效性是闽发 铝业公司董事会的责任。 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 ...

RSM 容诚 非经营性资金占用及其他关联资金 往来情况专项说明 福建省闽发铝业股份有限公司 容诚专字[2024]361Z0235 号 容诚会计师事务所(特殊普通合伙) 中国 · 北京 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://www.bgov.co） 我在在线 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://wc.olof.gov.co） 我在在线 关于福建省闽发铝业股份有限公司 1 非经营性资金占用及其他关联资金往来情况专项说明 容诚专字[2024]361Z0235 号 福建省闽发铝业股份有限公司全体股东: 我们接受委托,依据中国注册会计师审计准则审计了福建省闽发铝业股份有 限公司(以下简称闽发铝业公司)2023年12月31日的合并及母公司资产负债表, 2023 年度的合并及母公司利润表、合并及母公司现金流量表和合并及母公司所有 者权益变动表以及财务报表附注,并于 2024年 4 月 1 日出具了容诚审字 [2024]361Z0246 号的无保留意见审计报告。 根据中国证券监督管理委员会《上市公司监管指引第 8 号 -- 上市公司资金 往来、对外担保的监 ...