《上市公司2024年年度财务报告会计监管报告》发布 证监会将进一步加强财报信息披露监管

Core Insights - The China Securities Regulatory Commission (CSRC) released the 2024 Annual Financial Report Accounting Supervision Report, indicating that listed companies generally comply with accounting standards and financial disclosure rules, but some still exhibit errors in accounting treatment or financial information disclosure [1][2] Group 1: Financial Reporting Compliance - A total of 5,413 listed companies in the A-share market disclosed their 2024 annual financial reports by April 30, 2025, including 3,185 from the main board, 1,377 from the ChiNext, 586 from the Sci-Tech Innovation Board, and 265 from the Beijing Stock Exchange [1] - Among the companies that disclosed their reports, 192 received non-standard audit opinions, with 56 having unqualified opinions with emphasis of matter, 35 with unqualified opinions related to going concern, and 72 with qualified opinions [1][2] Group 2: Specific Accounting Issues - Issues identified include improper revenue recognition methods, incorrect accounting for sales rebates, and mismanagement of contract fulfillment costs [2] - In terms of long-term equity investments and business combinations, companies failed to correctly determine the scope of consolidated financial statements and improperly recognized goodwill from non-simultaneous control business combinations [2] - Problems with financial instruments included inappropriate provisions for expected credit losses and failure to distinguish between financial liabilities and equity instruments [2] Group 3: Regulatory Actions and Recommendations - The CSRC plans to continue monitoring the identified accounting disclosure issues and will enforce regulatory actions as per established guidelines [2] - The commission emphasizes the need for listed companies and intermediary institutions, such as accounting firms, to address the issues highlighted in the report and improve their understanding and execution of accounting standards and financial disclosure rules [2]