中国证监会辽宁监管局行政处罚决定书（沈阳化工、孙泽胜等5人）

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has issued administrative penalties against Shenyang Chemical Co., Ltd. and several individuals for violations related to false financial disclosures from 2018 to 2021 [2][4][5]. Group 1: Violations and Findings - Shenyang Chemical's subsidiary, Shenyang Wax Chemical, manipulated financial data by adjusting production input quantities and delaying inventory recognition, leading to false reporting in annual reports [4][5]. - Specific financial discrepancies include: - 2018: Reduced operating costs by CNY 129.91 million, inflated profit by 80.44% [4]. - 2019: Reduced operating costs by CNY 204.50 million, inflated profit by 29.4% [4]. - 2020: Reduced operating costs by CNY 104.23 million, inflated profit by 19.14% [4]. - 2021: Inflated operating costs by CNY 147.76 million, reduced profit by 70.11% [4]. Group 2: Penalties Imposed - Shenyang Chemical was fined CNY 7 million and received a warning [9]. - Key individuals received the following penalties: - Sun Zesheng (Chairman and General Manager): fined CNY 3.5 million and banned from the securities market for 8 years [7][9]. - Li Zhong (Chief Accountant): fined CNY 3 million and banned for 4 years [8][9]. - Yang Lin (Director): fined CNY 1.2 million [9]. - Leng Zhaojia (Finance Head): fined CNY 1 million [9].