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

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has released the 2024 Annual Financial Report Accounting Supervision Report, emphasizing the need for ongoing scrutiny of accounting information disclosure issues among listed companies and enhancing regulatory effectiveness [1][4]. Group 1: Financial Reporting 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, 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, 8 with both emphasis and going concern matters, 72 with qualified opinions, and 21 with disclaimers of opinion [1]. Group 2: Accounting Issues Identified - The CSRC identified several accounting treatment and financial disclosure errors among listed companies, particularly in areas such as revenue recognition, long-term equity investments, and financial instruments [2]. - Specific issues related to revenue included improper application of the time period method for revenue and cost recognition, incorrect accounting for sales revenue under pricing models, and inadequate handling of sales rebates [2]. - Problems concerning long-term equity investments and business combinations included incorrect judgments regarding the scope of consolidated financial statements and improper recognition of goodwill arising from step acquisitions of businesses under common control [2][3]. Group 3: Regulatory Actions and Recommendations - The CSRC plans to continue monitoring and addressing the identified accounting disclosure issues, aiming to enhance the regulatory framework and improve the quality of financial reporting [4]. - Companies and accounting firms are urged to take the issues highlighted in the report seriously, correct any errors in financial reports promptly, and improve their understanding and execution of accounting standards and disclosure rules [4].