东方材料收到责令改正决定书 会计与内控存多项违规

Core Points - The core issue is that Dongfang Materials has been ordered by the Anhui Regulatory Bureau of the China Securities Regulatory Commission to rectify its accounting and internal control deficiencies within 30 days [1][3]. Group 1: Violations Identified - The violations primarily focus on two areas: non-compliance in accounting practices, including missing original vouchers for salary accruals and lack of segregation of duties in voucher preparation and review [2]. - Internal control weaknesses were noted in procurement, expense management, salary management, and approval processes, such as the absence of written inquiries for large equipment purchases and inconsistent criteria for employee bonuses [2]. Group 2: Rectification Requirements - The Anhui Regulatory Bureau has mandated Dongfang Materials to complete the necessary corrections and submit a written report within 30 days of receiving the decision [3]. - The company has the option to apply for administrative reconsideration or file a lawsuit if it disagrees with the regulatory measures, but the measures will remain in effect during this period [3]. Group 3: Company Response - Dongfang Materials has expressed its commitment to addressing the issues raised, emphasizing the importance of adhering to relevant accounting standards and regulations [4]. - The company reassured that the administrative measures will not impact its daily operations and will implement corrective actions to protect the interests of the company and its shareholders [4].