Group 1 - The core viewpoint of the report is that while listed companies in China generally adhere to accounting standards and financial disclosure rules, there are still instances of accounting treatment or financial disclosure errors among some companies [1][2] - 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, 586 from the Sci-Tech Innovation Board, and 265 from the Beijing Stock Exchange [1] - Among the companies that disclosed their annual financial reports, 192 received non-standard audit opinions, including 56 with unqualified opinions containing emphasis of matter, 35 with unqualified opinions containing going concern issues, 8 with both emphasis of matter and going concern issues, 72 with qualified opinions, and 21 with disclaimers of opinion [1] Group 2 - Specific issues identified include improper revenue recognition methods, incorrect accounting for long-term equity investments and business combinations, and inappropriate handling of financial instruments [2] - The China Securities Regulatory Commission (CSRC) plans to continue monitoring the accounting information disclosure issues identified and will enhance the regulatory framework to improve the effectiveness of financial reporting oversight [2] - The CSRC emphasizes the importance for listed companies and intermediary institutions, such as accounting firms, to address the issues raised in the accounting regulatory report and to improve the quality of financial information disclosure [2]
证监会将进一步加强财报信息披露监管
Sou Hu Cai Jing·2025-08-15 22:15