Core Viewpoint - The global economic order is undergoing profound changes, with China's industries accelerating their transformation and globalization, creating dual opportunities for international financial services while facing complex regulatory challenges and the need for digital empowerment [2] Group 1: Challenges in International Financial Services - Global regulatory differences and risk prevention pose dual challenges for commercial banks, requiring enhanced risk warning and emergency response capabilities due to increased geopolitical and sanction-related uncertainties [2] - Traditional business models misalign with the global financial needs of enterprises, leading to a fragmented service system that fails to meet the comprehensive demands of globalization [3] - Digital empowerment and organizational collaboration efficiency need improvement, as the integration of business systems and cross-border scenarios remains insufficient [4] Group 2: Strategic Support for Global Layout - Commercial banks should provide comprehensive financial services that include global treasury management, industrial financing, and global asset management, aligning with enterprises' global operational needs [5] - Cross-border and offshore finance should work together, with cross-border finance focusing on efficiency, safety, and compliance, while offshore finance offers high-end services like structured financing and global asset management [6] Group 3: Innovation in Financial Platforms - The innovation of scenario-based platforms using blockchain technology can enhance transparency and credit in cross-border trade, supporting supply chain finance and dynamic credit [10][11] - Three main models of scenario-based platforms have emerged: regulatory service platforms, foreign trade port service platforms, and self-built platforms by commercial banks [13][14][15] Group 4: Integrated Global Financial Service Capability - An integrated international financial service system should be established, combining cross-border and offshore finance to support enterprises' global operations [16][17] - Cross-border finance serves as the foundational support for enterprises, while offshore finance expands their global value creation space [19] Group 5: Key Initiatives for Business Development - Commercial banks need to build a dual-coordination business capability system that supports both outbound and inbound foreign investment, focusing on global treasury management, cross-border supply chain finance, and risk management [21] - The collaboration between domestic headquarters and overseas branches is crucial for enhancing global operational capabilities, requiring a strong central strategy and local market integration [22][24] Group 6: Future Directions - As China opens up further, international finance will become a core business for commercial banks, necessitating a transformation towards global financial resource integration and alignment with national strategic directions [25]

据新华社电 美国最高法院日前公布裁决，认定美国《国际紧急经济权力法》没有授权总统征收大规模 关税。目前来看，特朗普政府关税政策并未因最高法院裁决而转向，而是采取其他方案继续加征关税。 未来，美国民主、共和两党，政府与商界，以及美国与贸易伙伴围绕关税的博弈仍将持续。 毕马威会计师事务所首席经济学家戴安娜·斯旺克认为，不应对最高法院的裁决过于乐观。最高法院法 官为退还关税留有选择空间，退税流程预计需要提交大量文件，"会是一场噩梦"。 特朗普称尚不清楚如何处理已征收的关税，并暗示这一问题将由法院裁决。若美国国际贸易法院最终负 责处理退款流程，想要拿回税款的任何进口商都必须提起诉讼。 尽管美国政府此前多次宣称，"关税由外国出口商承担"，给美国带来巨额收入，但近期多项研究结果显 示，加征的关税主要由美国企业和消费者承担。由于通胀压力高企，特朗普政府此前已经取消对咖啡等 进口商品的关税，也推迟了对家具加征关税。 各方关注的另一个焦点是，企业能否顺利获得退税。据美国宾夕法尼亚大学沃顿商学院的预算模型测 算，最高法院关税终裁涉及的退税金额达1750亿美元。美国进口商与政府可能将围绕退税展开旷日持久 的斗争。 面对舒默等人发出 ...

特朗普的"关税魔术"：一天之内从10%变15%，1750亿美元退款成了糊涂账 2026年2月20日，美国最高法院的裁决像一颗重磅炸弹，在华盛顿的政治圈和全球贸易市场同时引爆。 九位大法官以6比3的投票结果裁定，特朗普政府依据 《国际紧急经济权力法》实施的大规模关税政策"越权"，缺乏明确的法律授权。 这意味着，自2025年初特朗普重返白宫后，挥舞了近一年的关税大棒，在 法律上被生生折断了。 这场法律与政治的角力，留下了一笔惊人的"糊涂账"。 根据美国海关与边境保护局去年12月的数据，依据已被裁定违法的《国际紧急经济权力法》征收的 关税，累计已达约1300亿美元。 宾夕法尼亚大学沃顿商学院的预算模型测算显示，这笔需要处理的税款总额可能已超过1750亿美元。 最高法院的裁决一 出，要求"退钱"的声浪立刻席卷美国商界。 截至2月21日，包括大型零售商开市客（Costco）在内的数百家公司已迅速提起诉讼，要求联邦政府退还它们已经支付的这笔"越权"关税。 法庭记录显示， 加入这场法律诉讼的企业数量已经超过1000家。 然而，退税之路注定漫长而复杂。 毕马威会计师事务所的首席经济学家戴安娜·斯旺克指出，退税流程预计 需要提 ...

毕马威将于完成2025年年度业绩的审计工作及2025年度报告发布后正式退任公司审计师。 中国南方航空（600029）股份(01055)发布公告，毕马威华振会计师事务所(特殊普通合伙)及毕马威会计 师事务所(统称"毕马威")连续十年为公司提供审计服务。根据《国有企业、上市公司选聘会计师事务所 管理办法》的相关规定，经公开招标程序并根据中标结果，公司董事会在取得董事会审计与风险管理委 员会的推荐意见后，决议建议委任信永中和会计师事务所(特殊普通合伙)为公司2026年度国内审计师和 内部控制审计师，信永中和(香港)会计师事务所有限公司为公司2026年度国际审计师(统称"信永中 和")。 ...

毕马威将于完成2025年年度业绩的审计工作及2025年度报告发布后正式退任公司审计师。 智通财经APP讯，中国南方航空股份(01055)发布公告，毕马威华振会计师事务所(特殊普通合伙)及毕马 威会计师事务所(统称"毕马威")连续十年为公司提供审计服务。根据《国有企业、上市公司选聘会计师 事务所管理办法》的相关规定，经公开招标程序并根据中标结果，公司董事会在取得董事会审计与风险 管理委员会的推荐意见后，决议建议委任信永中和会计师事务所(特殊普通合伙)为公司2026年度国内审 计师和内部控制审计师，信永中和(香港)会计师事务所有限公司为公司2026年度国际审计师(统称"信永 中和")。 ...

在全球经济不确定性与数字化发展的双重背景下，采购舞弊呈现出鲜明的新型特征：舞弊手段隐秘性增 强，舞弊风险呈现全球化态势，舞弊行为类型不断拓展，经济诱因持续增强以及负面传播速度大幅加 快。 1.舞弊手段的隐秘性显著增强 随着科技的快速发展，舞弊行为越来越多地借助区块链、人工智能、物联网等高新技术，其作案手法更 加智能化、隐秘化，给监测带来更大挑战。 全球经济不确定性的背景下，采购舞弊风险呈现出多元化、复杂化的态势。上篇已分析其核心诱因、全 流程表现及多重危害，而新时期舞弊呈现出新特点，传统应对方式已难以适配新的风险挑战。本篇将基 于上篇洞察，进一步探讨舞弊行为的新型特征，并构建兼具韧性与防控力的采购链反舞弊体系，为企业 在复杂环境下筑牢合规防线提供实操路径。 某知名奢侈品品牌的供应链外包公司中部分仓库管理员与物流人员串通，将退回的正品掉包为次品或仿 品，再把正品私自流入市场售卖牟利。 4.舞弊影响的传播速度加快 我们的案例 某公司为提升业务效率，引入了采用区块链与人工智能技术的供应链管理平台。然而，一名员工却通过 发现的技术漏洞，在系统中添加了不存在的供应商，并生成虚假订单，同时伪造了包括入库记录在内的 物流数 ...

格隆汇1月22日丨兆易创新(03986.HK)公告，董事会已于2026年1月22日召开的第五届董事会第八次会议 审议通过《关于聘任境外会计师事务所的议案》，公司拟聘任毕马威会计师事务所("毕马威香港")为公 司2025年度境外审计机构。 ...

智通财经APP讯，兆易创新(03986)发布公告，董事会已于2026年1月22日召开的第五届董事会第八次会 议审议通过《关于聘任境外会计师事务所的议案》，公司拟聘任毕马威会计师事务所为公司2025年度境 外审计机构。 ...

Core Viewpoint - The company has announced the appointment of KPMG as its overseas auditor for the fiscal year 2025, following a board meeting held on January 22, 2026 [1] Group 1 - The board of directors approved the proposal to hire an overseas accounting firm [1] - The decision was made during the eighth meeting of the fifth board of directors [1] - The appointment is specifically for the fiscal year ending in 2025 [1]

Core Viewpoint - Shanghai Shengsheng Pharmaceutical Cold Chain Technology Co., Ltd. has submitted a listing application to the Hong Kong Stock Exchange, with CICC and Guojin Securities (Hong Kong) as joint sponsors [1] Company Overview - Shanghai Shengsheng is an integrated temperature-controlled supply chain service provider in the pharmaceutical and life sciences industry, focusing on clinical trial temperature-controlled supply chain services and extending to commercialized medical product temperature-controlled supply chain services [2] - The company is ranked first in the Chinese market for pharmaceutical and life sciences temperature-controlled supply chain services and is the only Chinese company among the top ten global clinical trial temperature-controlled supply chain service providers [2][9] - The company has served over 7,000 clients, including leading biopharmaceutical and biotechnology companies, covering a wide range of drug categories [3] Financial Information - Revenue for the nine months ending September 30 for 2023, 2024, and 2025 was approximately RMB 614.2 million, RMB 654.5 million, and RMB 537.9 million, respectively [4] - Profit for the same periods was approximately RMB 92.0 million, RMB 26.4 million, and RMB 112.0 million, respectively [5][6] - Gross profit margins for the same periods were 32.9%, 32.9%, and 37.6% [7] Industry Overview - The global pharmaceutical and life sciences temperature-controlled supply chain services market has shown stable growth, with a market size expanding from USD 20.7 billion in 2020 to USD 29.3 billion in 2024, representing a CAGR of 9.1% [9] - The Chinese market for pharmaceutical and life sciences temperature-controlled supply chain services is projected to grow from RMB 18.8 billion in 2020 to RMB 26.5 billion in 2024, with a CAGR of 9.0% [9] - The clinical trial temperature-controlled supply chain services market in China is expected to grow from RMB 2.0 billion in 2020 to RMB 3.6 billion in 2024, with a CAGR of 15.8% [10] Market Characteristics - The global clinical trial temperature-controlled supply chain services market has high entry barriers, with market share increasingly concentrated among a few leading companies [14] - The top ten market participants hold approximately 60.3% of the total market share, indicating a relatively high level of industry concentration [14]