推动上市公司董监高勤勉义务落到实处

Core Viewpoint - The announcement highlights the penalties imposed on Jinlitai for failing to disclose its 2024 annual report within the legal timeframe, emphasizing the importance of diligence and responsibility among company executives [2][3]. Group 1: Company Accountability - Jinlitai's board members, including the chairman, secretary, and CFO, decided not to accept the audit firm's "unable to express an opinion" report, leading to a delay in the annual report disclosure until July 1, 2025 [2]. - The China Securities Regulatory Commission (CSRC) determined that Jinlitai's actions violated the Securities Law, specifically regarding the failure to submit required reports and fulfill disclosure obligations [2][3]. Group 2: Legal and Regulatory Framework - The Company Law mandates that executives must act in the best interest of the company and ensure timely disclosure of periodic reports, which is crucial for the healthy operation of capital markets [3]. - The Securities Law requires that company executives guarantee the timely, fair, and accurate disclosure of information, and they cannot evade responsibility based on their tenure or expertise [3][4]. Group 3: Recommendations for Improvement - Companies should establish robust internal control mechanisms to clarify the specific responsibilities of executives in information disclosure and ensure the quality of periodic reports [4]. - Regular training on information disclosure and corporate governance should be provided to executives, especially for newly appointed members, to enhance their professional competence and compliance awareness [4][5]. - Market forces, including media and investors, should actively monitor and evaluate the quality of information disclosure by listed companies, reporting any suspected violations to regulatory authorities [4][5].