中国四部门提醒企业做好2025年年报 打击财务造假

Core Viewpoint - The Chinese government, through multiple regulatory bodies, has issued a joint notice emphasizing the importance of adhering to accounting standards and preventing financial fraud in the preparation of the 2025 annual reports [1][2] Group 1: Regulatory Requirements - Companies are required to strictly follow the accounting standards published by the Ministry of Finance, including interpretations and application guidelines, ensuring that all financial information complies with national accounting regulations [1] - Special attention is required in areas such as long-term equity investments, fixed assets, intangible assets, data resources, asset impairment, contingent matters, revenue, government subsidies, business combinations, leases, financial instruments, standard warehouse receipts, insurance contracts, changes in accounting policies and estimates, error corrections, consolidated financial statements, and related party transactions [1] Group 2: Enforcement and Compliance - The regulatory bodies urge companies to ensure that financial data accurately and completely reflects their financial status and operational results, prohibiting any form of financial fraud or performance manipulation [1] - Increased scrutiny will be applied to areas with a history of issues, with a focus on preventing misinterpretation of standards, complex transactions designed to adjust profits, false asset transfers, and evasion of regulatory requirements [1] Group 3: Auditor Responsibilities - Accounting firms are instructed to maintain integrity and adhere to legal regulations during the annual report audit process, focusing on issues such as fictitious revenue, financial "cleaning," fund occupation, performance changes, significant accounting errors, large fund outflows, and delisting risks [2] - Timely identification of corporate fraud, collusion with interested parties, fraudulent issuance, and ongoing post-listing fraud is emphasized [2]