资金占用未及时披露、财务核算不规范东方雨虹敲响内控警钟

Core Viewpoint - Oriental Yuhong received warning letters from Beijing Securities Regulatory Bureau and Shenzhen Stock Exchange due to failure to timely disclose non-operating fund occupation by the actual controller and irregular financial accounting practices [1][2] Group 1: Violations - The company has two main violations: non-operating fund occupation by related parties without timely disclosure, amounting to 69.5 million yuan from February 2023 to May 2024 [2] - Irregular financial accounting practices include inaccurate revenue recognition for certain photovoltaic component sales, incorrect timing for project income recognition, and improper accounting for intermediary fees and debt restructuring [2] Group 2: Company Response - The company acknowledged the issues and emphasized the importance of internal control improvements, stating that it will strictly adhere to the requirements of the warning letters and enhance financial accounting quality [2] - Specific measures to strengthen internal controls include improving the internal supervision mechanism, refining fund management processes, and enhancing execution to prevent similar issues in the future [2]