证监会发布！进一步加强财务报告信披监管

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has reported that as of April 30, 2025, a total of 5,413 listed companies in the A-share market disclosed their 2024 annual financial reports, with a significant number receiving non-standard audit opinions, indicating ongoing issues in financial reporting and compliance [1][2]. Group 1: Financial Reporting Issues - Among the listed companies, 192 received non-standard audit opinions, including 56 with unqualified opinions containing emphasis of matter paragraphs and 35 with unqualified opinions containing going concern paragraphs [1]. - The CSRC identified that some companies had accounting treatment or financial information disclosure errors, particularly in areas such as revenue recognition, long-term equity investments, and asset impairment [3][4]. Group 2: Specific Accounting Issues - Revenue-related issues included improper application of the time period method for revenue recognition, incorrect accounting for sales revenue under point pricing models, and inadequate handling of sales rebates and contract fulfillment costs [3]. - Long-term equity investment and business combination issues involved incorrect judgment of the scope of consolidated financial statements and improper recognition of goodwill in non-simultaneous control business combinations [3][4]. Group 3: Regulatory Actions and Future Steps - The CSRC plans to continue monitoring and reviewing the identified accounting disclosure issues, ensuring strict regulatory follow-up [6][7]. - There will be an emphasis on enhancing the regulatory framework for financial reporting disclosures and improving the effectiveness of regulatory mechanisms [6][7]. - Companies and accounting firms are urged to address the issues highlighted in the regulatory reports promptly and improve their understanding and execution of accounting standards and disclosure rules [7].