财务报告

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英科医疗: 财务报告管理制度
Zheng Quan Zhi Xing· 2025-07-08 16:12
Core Points - The company establishes a financial reporting internal control system to ensure the authenticity and reliability of financial information, enhance corporate governance, and protect shareholder rights [1][2] - The financial reporting internal control applies to the company and its wholly-owned and controlled subsidiaries [1] - The financial report includes accounting statements and related disclosures, ensuring compliance with accounting laws and regulations [1][2] Management Responsibilities - The finance department is responsible for the preparation and management of financial reports, including collecting accounting information and compiling financial analysis reports [3] - The board of directors and senior management collectively ensure the authenticity and completeness of the financial reports [3][4] - Specific responsibilities are assigned to various departments to ensure accurate financial accounting and reporting [3][4] Major Financial Matters - The company adopts accounting policies based on relevant accounting standards and guidelines, with changes requiring approval from the board of directors [11][12] - Significant accounting estimates must be reviewed and approved, with any changes communicated to relevant stakeholders [7][8] - Major financial matters are assessed and reported, including impacts on financial statements and compliance with regulations [8][9] Financial Report Preparation - The finance department is tasked with preparing annual financial reports, ensuring compliance with accounting standards and legal requirements [18][19] - Accurate accounting records must be maintained, and any discrepancies must be addressed promptly [19][20] - The company must conduct asset verification and ensure all financial transactions are recorded accurately [20][21] Financial Reporting and Submission - The company must submit financial reports in a timely manner, ensuring all documents are properly formatted and signed [15][16] - Any errors in submitted reports must be corrected and communicated to relevant parties [15][16] - Financial analysis reports are prepared semi-annually to evaluate the company's performance and financial health [35][36] Financial Analysis - Financial analysis aims to evaluate the company's operational performance and profitability, identifying key influencing factors [35][36] - The analysis includes various financial ratios to assess liquidity, operational efficiency, and profitability [36][37] - The finance department is responsible for compiling and presenting financial analysis reports to the board [35][36]
专家说 | 关税政策对企业财务报告的影响
Sou Hu Cai Jing· 2025-07-07 04:49
Core Viewpoint - The evolving U.S. tariff policy, particularly regarding trade with China, has significant implications for global trade dynamics and necessitates that Chinese enterprises understand the impact of tariffs on their competitiveness and financial stability [1]. Group 1: Financial Reporting Implications - Companies should assess the current economic environment and tariff policies' effects on their accounting practices and financial reporting [2]. - Management must carefully evaluate how tariffs influence forward-looking financial information (PFI), including cash flow forecasts and potential impacts on discount rates due to uncertainties caused by tariffs [3]. - Increased import costs due to tariffs may necessitate impairment assessments for assets if companies cannot pass on these costs to customers [4]. - Companies should consider whether changes in customer contract prices due to tariffs should be treated as variable contract consideration or contract modifications [5]. - When tariff obligations are uncertain, companies should apply relevant guidelines for contingent liabilities to recognize and measure tariff-related liabilities [6]. - Post-balance sheet date changes in tariff policies are typically non-adjusting events but may require disclosure to prevent misleading financial statements [7]. - Internal controls over financial reporting should be evaluated to address significant misstatement risks arising from the current economic environment and tariff considerations [8]. - Companies need to estimate their effective tax rate for interim reporting periods and apply this rate to calculate cumulative income tax expenses [9]. - Financial statement disclosures will vary based on the impact of the current economic environment, including tariffs, on business operations [10]. Group 2: Challenges and Opportunities - The changing tariff landscape presents both challenges and opportunities for companies, necessitating close monitoring of policy changes [13]. - Increased export costs are squeezing profit margins in industries reliant on the U.S. market, leading to dual challenges of profit compression and demand shrinkage [16]. - Compliance burdens are heightened due to the removal of tax exemptions for small goods, increasing cross-border e-commerce operational costs [16]. - Supply chain restructuring is required as inventory costs rise and delivery cycles extend [16]. - Companies are diversifying their supply chains by implementing a "China +1" strategy, relocating capacity to lower tariff regions such as Southeast Asia or Mexico [16]. - Inventory management strategies should be evaluated, including the feasibility of pre-importing goods before tariffs are fully implemented [16]. - Companies are encouraged to explore domestic market expansion or new international markets, such as the EU or ASEAN Free Trade Area [16]. - Transfer pricing models may need reassessment if tariffs significantly impact cross-jurisdictional cost structures or profits [16].
ST合纵: 关于公司股票被实施其他风险警示相关事项的进展公告
Zheng Quan Zhi Xing· 2025-07-04 16:34
证券代码:300477 证券简称:ST 合纵 公告编号:2025-054 和内控体系建设,完善内控制度;强化内控审计监督,促进内控有效执行和公司 各项经营活动规范运行,提升公司的风险防控能力。公司将充分发挥内部审计部 门监督职能,复核公司财务报表的准确性、及时性、完整性。同时,加强公司财 务部门与会计师事务所等外部专业机构的日常沟通,从内部和外部双管齐下,确 保财务核算专业性、规范性,提升信息披露质量。 合纵科技股份有限公司 关于公司股票被实施其他风险警示相关事项的进展 公告 本公司及董事会全体成员保证公告的内容真实、准确和完整,没有虚假记 载、误导性陈述或者重大遗漏。 一、被实施其他风险警示暨可能被实施退市风险警示的相关情况 合纵科技股份有限公司(以下简称"公司")2024 年度财务报告内部控制被 中兴财光华会计师事务所(特殊普通合伙)(以下简称"中兴财光华")出具了 否定意见的审计报告。根据《深圳证券交易所创业板股票上市规则》第 9.4 条第 (四)项规定,公司出现"(四)最近一个会计年度财务报告内部控制被出具无 法表示意见或者否定意见的审计报告,或者未按照规定披露财务报告内部控制审 计报告"的情形,公司 ...
渤海化学: 天津渤海化学股份有限公司2024年年度股东大会会议资料
Zheng Quan Zhi Xing· 2025-06-18 09:28
Core Viewpoint - The 2024 Annual General Meeting of Tianjin Bohai Chemical Co., Ltd. will be held on June 24, 2025, with a focus on reviewing the company's annual report and financial performance, as well as discussing various proposals related to corporate governance and financial management [1][2]. Financial Performance - The company's operating revenue for 2024 was approximately 4.78 billion yuan, an increase of 48.31% compared to 2023 [2]. - The net profit attributable to shareholders was a loss of approximately 632.14 million yuan, compared to a loss of 521.01 million yuan in 2023 [2]. - The net cash flow from operating activities was approximately 43.34 million yuan, a significant improvement from a negative cash flow of 310.78 million yuan in the previous year [2]. - The total assets decreased by 8.75% to approximately 3.90 billion yuan, while the net assets attributable to shareholders decreased by 26.30% to approximately 1.76 billion yuan [2]. Board of Directors' Activities - The Board of Directors held eight meetings during the reporting period, focusing on various operational and financial matters, including the approval of the 2024 annual report and financial budget [3][4]. - The board emphasized compliance with legal regulations and corporate governance standards, ensuring that all decisions were made transparently and in the best interest of shareholders [5][6]. Supervisory Board's Role - The Supervisory Board conducted oversight of the company's operations, ensuring compliance with laws and regulations, and protecting shareholder interests [9][10]. - The board reviewed the company's financial reports and internal controls, confirming that the financial statements accurately reflected the company's financial position [14][15]. Future Plans - The company plans to enhance operational efficiency and seek innovative development opportunities in 2025, aiming for sustainable growth and improved shareholder returns [8][20].
运机集团: 关于2024年年度报告、审计报告更正的公告
Zheng Quan Zhi Xing· 2025-06-13 14:00
证券代码:001288 证券简称:运机集团 公告编号:2025-055 四川省自贡运输机械集团股份有限公司 关于 2024 年年度报告、审计报告更正的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整,没有虚假 记载、误导性陈述或重大遗漏。 一、更正事项概述 四川省自贡运输机械集团股份有限公司(以下简称"公司")于 2025 年 4 月 8 日在巨 潮资讯网(http://www.cninfo.com.cn)披露了《2024 年年度报告》、《2024 年年度审 计报告》。经事后审查发现: 提供劳务收到的现金"和"购买商品、接受劳务支付的现金"2 个项目中调减 390,707, 元。 变更前: 现金流产生影响,导致"销售商品、提供劳务收到的现金"少计 117,113,556.59 元、"购 买商品、接受劳务支付的现金"少计 94,976,677.45 元,"支付的其他与经营活动有关 的现金"少计 22,136,879.14 元。 以上原因综合导致合并现金流量表、母公司现金流量表及财务报表附注中部分数 据填列错误,该错误不影响现金流量表的经营活动产生的现金流量净额,需对上述公 告中部分内容进行更正,本 ...
*ST返利: 返利网数字科技股份有限公司关于公司及相关人员收到《行政监管措施决定书》的公告
Zheng Quan Zhi Xing· 2025-06-13 11:25
Core Viewpoint - The company received an administrative regulatory measure decision from the Jiangxi Securities Regulatory Bureau due to inaccuracies in its financial disclosures for the first quarter of 2024, leading to a warning letter issued to the company and its key executives [1][2]. Group 1: Administrative Regulatory Measures - The company, along with its chairman and general manager, is held primarily responsible for violating the regulations of the Information Disclosure Management Measures for Listed Companies [2]. - The warning letter will be recorded in the securities and futures market integrity archives [2]. - The company has the right to appeal the decision within 60 days or file a lawsuit within 6 months [2]. Group 2: Financial Reporting Corrections - The inaccuracies in the financial report were due to a reassessment of the estimated variable consideration in advertising contracts for the first quarter of 2024 [2]. - The correction only affects the financial statements and indicators in the first quarter report and does not impact previously disclosed half-year reports [2]. Group 3: Company Response and Future Actions - The company emphasizes its commitment to rectify the issues raised in the warning letter and improve its financial accounting standards [2]. - The company aims to enhance the quality of information disclosure and promote stable, high-quality development [2]. - The administrative measures will not affect the company's normal production and operational management activities [3].
威海广泰: 财务管理制度
Zheng Quan Zhi Xing· 2025-06-10 04:17
威海广泰空港设备股份有限公司 第一章 总则 第一条 为加强威海广泰空港设备股份有限公司(以下简称"公司")财务管理, 规范财务行为,提高经济效益,保护公司及相关方的合法权益,促进公司健康可持 续发展,结合公司实际情况,制定本制度。 第二条 公司财务行为和财务管理工作必须遵守国家有关法律法规和公司章 程等制度规定,并接受国家有关部门及公司审计委员会的检查和监督。 第三条 本制度适用于公司及所属子公司。 第二章 财务管理体系 第五条 公司及各子公司法定代表人是财务管理工作的最终负责人,对会计 资料的真实性、合法性、完整性负责,按照相关法律法规的规定对公司的财务管理 工作承担最终责任。 第六条 公司及各子公司日常财务管理工作由总经理领导并全面负责,财务 财务负责人负责组织实施财务管理工作,建立完善各项财务制度,向董事长、总经 理提出经营建议及整改措施,落实董事会与财务管理相关的决议。 第七条 公司对下属子公司财务会计工作实行垂直统一管理,委派财务管理 人员,并依照公司相关规定聘任和解聘。 第八条 公司实行统一财务管理,执行统一会计政策、统一会计核算体系。 第九条 公司结合经营特点和管理要求,建立内部管理会计制度,使 ...
ST立方: 关于公司股票交易被实施其他风险警示相关事项的进展公告
Zheng Quan Zhi Xing· 2025-06-06 10:04
立方数科股份有限公司 公告 证券代码:300344 证券简称:ST 立方 公告编号:2025-041 立方数科股份有限公司 本公司及董事会全体成员保证信息披露内容的真实、准确和完整,没有虚假 记载、误导性陈述或重大遗漏。 一、被实施其他风险警示的相关情况 立方数科股份有限公司(以下简称"公司")2024 年度财务报告内部控制被 中兴财光华会计师事务所(特殊普通合伙)(以下简称"中兴财光华")出具了 否定意见的审计报告。根据《深圳证券交易所创业板股票上市规则》第 9.4 条第 (四)项规定,公司出现"(四)最近一个会计年度财务报告内部控制被出具无 法表示意见或者否定意见的审计报告,或者未按照规定披露财务报告内部控制审 计报告"的情形,公司股票交易被深圳证券交易所实施其他风险警示;根据《深 圳证券交易所创业板股票上市规则》第 10.4.4 条第(五)项规定,上市公司出 现"首个会计年度财务报告内部控制被出具无法表示意见或者否定意见的审计报 告,或者未按照规定披露财务报告内部控制审计报告"的情形,上市公司应当立 即披露股票交易可能被实施退市风险警示的风险提示公告。具体内容详见公司于 暨停复牌的公告》。 二、公司实施 ...
武汉逸飞激光股份有限公司关于收到湖北证监局警示函的公告
Shang Hai Zheng Quan Bao· 2025-06-02 20:31
登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码:688646 证券简称:ST逸飞 公告编号:2025-043 武汉逸飞激光股份有限公司 关于收到湖北证监局警示函的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容 的真实性、准确性和完整性依法承担法律责任。 武汉逸飞激光股份有限公司(以下简称"公司")于2025年5月30日收到中国证券监督管理委员会湖北监 管局(以下简称"湖北证监局")出具的《湖北证监局关于对武汉逸飞激光股份有限公司、吴轩、王树、 曹卫斌出具警示函措施的决定》(中国证券监督管理委员会湖北监管局行政监管措施决定书〔2025〕37 号,以下简称"警示函"),现将相关情况公告如下: 一、警示函内容 武汉逸飞激光股份有限公司、吴轩、王树、曹卫斌: 经查,武汉逸飞激光股份有限公司(以下简称公司)存在以下违规事实: 2025年4月30日,公司披露2024年年度报告,其中披露2024年度归属于上市公司股东净利润(以下简称归 母净利润)为2,432.62万元,较2023年度减少75.94%,净利润降幅超50%,公司未披露2024年度业绩预告。 2025 ...
ST逸飞: 逸飞激光关于公司股票被实施其他风险警示的进展公告
Zheng Quan Zhi Xing· 2025-05-30 10:59
证券代码:688646 证券简称:ST 逸飞 公告编号:2025-042 武汉逸飞激光股份有限公司 关于公司股票被实施其他风险警示的进展公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏,并对其内容的真实性、准确性和完整性依法承担法律责任。 重要内容提示: ? 武汉逸飞激光股份有限公司(以下简称"公司")2024 年度财务报告内 部控制被立信会计师事务所(特殊普通合伙)出具了否定意见的审计报告,根据 《上海证券交易所科创板股票上市规则(2025 年 4 月修订)》第 12.9.1 条第(三) 项规定的"最近一个会计年度财务报告内部控制被出具无法表示意见或否定意见 的审计报告"的情形,公司股票自 2025 年 5 月 6 日起被实施其他风险警示。根 据《上海证券交易所科创板股票上市规则(2025 年 4 月修订)》第 12.9.5 条规 定,在被实施其他风险警示期间,公司应当至少每月披露 1 次提示性公告,分阶 段披露涉及事项的解决进展情况。 一、 公司被实施其他风险警示的相关情况 公司对会计师事务所出具否定意见的内部控制审计报告涉及的事项高度重 视,并将积极采取有效措施,尽 ...