证监会，最新发布！

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 need for improved financial information disclosure [2]. 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 [1]. - 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 related to going concern, 8 with both emphasis of matter and going concern, 72 with qualified opinions, and 21 with disclaimers of opinion [1]. Group 2: Regulatory Insights - The China Securities Regulatory Commission (CSRC) conducted a review of the 2024 annual financial reports, finding that while most companies adhered to accounting standards, some had errors in revenue recognition, long-term equity investments, financial instruments, asset impairment, and non-recurring gains and losses [2]. - The CSRC plans to continue monitoring the identified accounting disclosure issues, enhance the regulatory framework for financial reporting, and provide practical guidance on challenging accounting issues to improve consistency and effectiveness in the capital market [2]. - Companies and accounting firms are urged to address the issues highlighted in the regulatory report, improve their understanding and execution of accounting standards, and enhance the quality of financial information disclosure to support high-quality development of the capital market [2].