会同证监会深化资本市场法治建设，最高检表态从严惩治财务造假

Core Viewpoint - The Supreme People's Procuratorate of China has emphasized the importance of utilizing legal power to support high-quality development, focusing on maintaining economic and financial security, and strictly punishing serious economic crimes to foster a law-based business environment [1][2]. Group 1: Regulatory Actions - The China Securities Regulatory Commission (CSRC) has intensified efforts to combat financial fraud since the issuance of guidelines on July 5, 2024, aimed at enhancing the comprehensive prevention and punishment of financial fraud in the capital market [1][2]. - In 2024, the CSRC has handled a total of 159 financial fraud cases, with 111 administrative penalties imposed, amounting to a total fine of 8.1 billion RMB [2][3]. - The CSRC has pursued accountability for major shareholders and actual controllers in 43 cases, while also punishing third parties involved in fraud as administrative accomplices [3]. Group 2: Market Impact - Eighteen companies involved in severe financial fraud have faced significant legal consequences, including mandatory delisting due to major violations [3]. - The CSRC has initiated investigations into 91 companies that have already been delisted to prevent them from evading responsibility [3]. - The ongoing efforts by the CSRC aim to enhance the quality and investment value of listed companies, thereby effectively protecting the legitimate rights and interests of investors [3].