000007，查明四项问题！

Core Viewpoint - Shenzhen Securities Regulatory Bureau has identified four issues with the company "全新好" related to financial accounting, information disclosure, internal control, and corporate governance [2][6]. Group 1: Financial Accounting Issues - The company failed to consider the impact of rent-free periods in its financial accounting for its rental business from 2022 to 2024 [5]. - Revenue recognition for external sales did not align with disclosure policies and included cross-period situations [5]. - Revenue recognition for the external sales of disinfectant wipes was not compliant with accounting standards [5]. Group 2: Information Disclosure Issues - The company misclassified disinfectant wipes and other daily necessities, leading to incorrect revenue disclosures in the annual reports for 2023 and 2024 [5]. Group 3: Internal Control Issues - The company exhibited inadequate control over its subsidiary, Jiangmen Duheng Paper Technology Co., Ltd., which does not comply with internal control guidelines [5]. Group 4: Corporate Governance Issues - The company failed to sign contracts with some directors and did not timely revise its insider information management system [5]. - There was a lack of proper documentation for insider information personnel, and these individuals did not confirm their records [5]. Group 5: Regulatory Actions - The Shenzhen Securities Regulatory Bureau has mandated corrective measures for the company and issued warning letters to key personnel, including the current and former chairpersons and general managers [7]. - The company is required to submit a written rectification report within 30 days of receiving the regulatory decision [7]. - The company must enhance the professional level of its financial personnel and improve its governance and internal control systems [8].