证监会：上市公司总体较好执行企业会计准则和财务信息披露规则

Core Insights - The China Securities Regulatory Commission (CSRC) released the 2024 annual financial report accounting supervision report, indicating that listed companies generally adhere well to accounting standards and financial disclosure rules [1] - However, some listed companies still exhibit errors in accounting treatment or financial information disclosure in areas such as revenue, long-term equity investments, business combinations, financial instruments, asset impairment, and non-recurring gains and losses [1] Regulatory Actions - The CSRC will continue to monitor and review the accounting information disclosure issues identified in listed companies, strictly following regulations for subsequent regulatory actions [4] - There will be an enhancement in the supervision of financial report information disclosure, with ongoing improvements to the regulatory work mechanism to increase regulatory effectiveness [4] - The CSRC aims to strengthen practical guidance on accounting issues that are market hotspots and challenges, continuously improving the consistency and effectiveness of the implementation of accounting standards and financial disclosure rules in the capital market [4] Market Overview - As of April 30, 2025, a total of 5,413 listed companies in the A-share market disclosed their 2024 annual financial reports, including 3,185 from the main board, 1,377 from the ChiNext board, 586 from the Sci-Tech Innovation board, and 265 from the Beijing Stock Exchange [4] - Among the companies that disclosed their annual financial reports on time, 192 received non-standard audit opinions [4]