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上市公司会计信息披露质量
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江苏证监局推动提升上市公司会计信披质量
Zheng Quan Ri Bao· 2025-05-16 10:09
Core Viewpoint - Jiangsu Securities Regulatory Bureau is enhancing the quality of accounting information disclosure for listed companies through collaboration with Nanjing Audit University, focusing on high-quality development in the capital market [1][4]. Group 1: Collaboration and Innovation - Jiangsu Securities Regulatory Bureau and Nanjing Audit University signed a memorandum to deepen cooperation in macro policies, accounting standards, and regulatory research [1]. - The partnership aims to integrate academic resources into capital market reforms, enhancing regulatory practices and theoretical research [1][4]. - The collaboration will include problem discussions, training base construction, and talent cultivation to foster a comprehensive cooperation platform [1][4]. Group 2: Regulatory Enhancements - Jiangsu Securities Regulatory Bureau emphasizes a "zero tolerance" policy towards illegal activities, enhancing oversight of audit institutions through comprehensive regulatory measures [2][3]. - The bureau focuses on common auditing issues and provides training to improve the professional competence of audit institutions [2]. - Key areas of audit focus include revenue recognition, significant unconventional transactions, asset impairment, and internal control audits [2][3]. Group 3: Communication and Quality Improvement - A platform for dialogue was established to discuss improving accounting information disclosure quality and internal control levels among listed companies and audit institutions [4][5]. - Audit institutions shared challenges in audit practices and suggested improvements in accounting standards and internal management [5]. - Nanjing Audit University aims to leverage this collaboration to enhance practical applications of accounting and auditing standards, benefiting the local economy and capital market [5].