又一退市股，整改！

Core Viewpoint - *ST Guandian has announced corrective measures in response to the administrative penalty issued by the Beijing Regulatory Bureau of the China Securities Regulatory Commission (CSRC) due to significant financial internal control deficiencies and fraudulent activities by its actual controller [2][4][5]. Summary by Relevant Sections Issues Identified - The company was found to have fabricated accounts payable and provided financing conveniences to other companies through factoring, resulting in a bank deduction of 142.5147 million yuan from December 2024 to April 2025 [4][5]. - The actual controller, Gao Ming, acknowledged the non-operational fund occupation amounting to an outstanding balance of 96.9472 million yuan [4][5]. Corrective Measures - System Improvement: The company will revise its internal control management systems and establish a multi-departmental consultation mechanism to enhance tracking of large fund movements [6]. - Financial Control: The financial director will be designated as the primary responsible person, with a system for reporting significant matters and internal accountability measures [6]. - Handling of Violations: The company will strengthen internal management, regularly verify bank deposits with intermediaries, and conduct compliance education for the actual controller [6][7]. - Information Disclosure: Monthly meetings will be organized to enhance training on information disclosure and improve communication with regulatory bodies [6][9]. Financial Management and Compliance - The company has initiated self-inspections since May 29, 2024, to identify risks associated with non-compliant operations and has implemented measures to monitor account fund movements [8]. - The company will enhance training for financial personnel on accounting standards to improve the quality of financial information [8][10]. Commitment to Improvement - *ST Guandian aims to use this corrective action as a turning point to enhance internal controls and governance, ensuring compliance with relevant laws and regulations [13].