原标题：年内27家A股公司因资金被占用收到监管函 9月17日，资本市场迎来上市公司资金监管制度完善的集中动作——无锡祥生医疗科技股份有限公司等 14家A股公司披露股东大会决议，各公司提交的《关于制定（或修订）〈防范控股股东、实际控制人及 其他关联方资金占用管理制度〉的议案》均获股东高票通过，凸显上市公司以制度筑牢资金安全"防火 墙"的共识进一步凝聚。 不过，今年以来，上市公司资金被占用问题仍时有发生。据《证券日报》记者不完全统计，截至目前， 年内已有27家A股上市公司因资金占用情况被交易所采取监管措施，监管层对资金占用行为的惩戒力度 与规范决心可见一斑。 接受《证券日报》记者采访的专家表示，上市公司资金被占用问题屡禁不止，根源或在于股权结构不合 理导致"一股独大"、独立董事缺乏独立性、公司内部控制失效以及投资者保护机制不完善等，这些因素 使得上市公司大股东有机可乘，中小投资者难以监督；解决这一问题需上市公司优化股权结构、完善内 控制度，监管部门加大处罚力度、健全投资者保护机制并强化信息披露监管，多方面协同筑牢资金安全 防线。 资金占用形式更隐蔽 例如，8月27日，上海证券交易所对某上市公司及相关人员采取公开谴 ...

Core Viewpoint - The recent actions by 14 A-share companies to improve the management of fund occupation reflect a growing consensus among listed companies to strengthen the financial safety "firewall" through institutional measures [1] Group 1: Regulatory Actions and Company Responses - 27 A-share listed companies have faced regulatory measures due to fund occupation issues this year, indicating a strong regulatory stance against such behaviors [1][2] - Companies are increasingly adopting measures to prevent fund occupation, with a focus on revising their internal management systems [1][4] Group 2: Characteristics of Fund Occupation - Fund occupation behaviors are becoming more covert, with a decline in traditional methods like direct borrowing and an increase in non-operational transactions and hidden guarantees [2][3] - The manufacturing and construction sectors are particularly affected, with 51.85% of the 27 companies involved in fund occupation being from the manufacturing industry [3] Group 3: Regulatory Framework and Future Directions - New regulations have been introduced, including stricter delisting rules for companies with significant fund occupation issues, with amounts exceeding 200 million or 30% of the latest audited net assets triggering potential delisting [5] - Experts suggest enhancing transparency in information disclosure, increasing penalties for violations, and strengthening the responsibilities of intermediary institutions as key measures to combat fund occupation [6]