中国证监会发布上市公司2024年年度财务报告会计监管报告

Core Viewpoint - The article discusses the financial reporting status of A-share listed companies in China for the year 2024, highlighting the compliance with accounting standards and the issues identified by the China Securities Regulatory Commission (CSRC) in their review of these reports [2][3]. Group 1: Financial Reporting Overview - As of April 30, 2025, a total of 5,413 A-share listed companies disclosed their 2024 annual financial reports, including 3,185 from the main board, 1,377 from the ChiNext board, 586 from the Sci-Tech Innovation board, and 265 from the Beijing Stock Exchange [2]. - Among the companies that disclosed their reports, 192 received non-standard audit opinions, with 56 having unqualified opinions with emphasis of matter, 35 with unqualified opinions regarding going concern, and 72 with qualified opinions [2]. Group 2: Regulatory Findings and Actions - The CSRC conducted a sampling review of the 2024 annual financial reports and found that while most companies adhered to accounting standards, there were still issues in areas such as revenue recognition, long-term equity investments, financial instruments, asset impairment, and non-recurring gains and losses [3]. - The CSRC plans to enhance its regulatory efforts by following up on the identified accounting disclosure issues, improving the regulatory framework, and providing practical guidance on accounting issues that are of market concern [3]. - Companies and intermediary institutions are urged to address the issues highlighted in the accounting regulatory report promptly and to improve their understanding and execution of accounting standards and disclosure rules [3].