证监会严肃查处财务造假案件 首次对配合造假方同步追责

Core Viewpoint - The China Securities Regulatory Commission (CSRC) is intensifying efforts to combat financial fraud in the capital market, focusing on both the companies involved and the third-party entities that facilitate such frauds [2][3]. Group 1: Regulatory Actions - CSRC has issued a prior administrative penalty notice against Nanjing Yuebo Power System Co., Ltd. for suspected violations of information disclosure laws, proposing a total fine of 30.8 million yuan and imposing bans on two individuals for 8 to 10 years from the securities market [1]. - The investigation revealed that from 2018 to 2022, Yuebo Power inflated its revenue and profits through fictitious sales of new energy vehicle powertrains and false asset sales, leading to false records in annual reports [1]. Group 2: Focus on Key Stakeholders - The CSRC is committed to holding accountable not only the companies but also key individuals such as actual controllers, major shareholders, and senior management, ensuring that intermediary institutions like sponsors, auditors, and legal advisors fulfill their responsibilities [2][3]. - The recent case against Yuebo Power highlights the CSRC's approach to directly penalizing third-party entities that collude with companies to commit fraud, marking a significant step in enforcing accountability [3]. Group 3: Comprehensive Prevention and Punishment System - The CSRC has established a comprehensive prevention and punishment system for financial fraud, which includes direct penalties, referrals to relevant authorities, and criminal prosecutions for those involved in facilitating fraud [3][4]. - Future actions will continue to emphasize both punishing the main perpetrators and those who assist in the fraud, aiming to dismantle the profit chains and ecosystems that support such activities [4].