证监会:进一步加强财务报告信披监管

Core Insights - The China Securities Regulatory Commission (CSRC) released the "2024 Annual Financial Report Accounting Supervision Report," indicating that 5,413 listed companies in the A-share market disclosed their 2024 annual financial reports by April 30, 2025 [1] - Among the companies that disclosed their reports, 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 report highlights that while companies generally adhere to accounting standards and disclosure rules, there are still issues in areas such as revenue recognition, long-term equity investments, financial instruments, asset impairment, and non-recurring gains and losses [1] Regulatory Actions - The CSRC plans to continue monitoring accounting information disclosure issues identified in the reports and will enforce regulatory actions as per established guidelines [2] - There will be an emphasis on enhancing the regulatory framework for financial report disclosures and improving regulatory effectiveness [2] - The CSRC urges listed companies and intermediary institutions to address the issues raised in the accounting supervision report promptly and to improve their understanding and execution of accounting standards and disclosure rules [2]