文|新浪财经上海站 十里 2月初的A股市场，并不缺乏戏剧性场面。 在随后召开的2024年年度股东大会上，朱林当选董事，并进一步被选举为董事长，代行总经理职责；张 玄则未能当选。同一时期，王乐军被聘任为公司财务总监，其履历同样指向湖北宏泰集团体系。去年7 月，神雾集团提名的余良程亦成功当选为公司非独立董事，其长期任职于湖北宏泰集团。 近日，连续三个交易日一字跌停的*ST节能（000820.SZ），在退市风险高悬、年审分歧尚未厘清的节 点上，突然抛出一则公告——跨省变更办公地。 2月2日至4日，*ST节能（000820）股价连续三日一字跌停。此前公司在2025年业绩预告中披露，预计 当年实现扣除后营业收入3.15亿元至3.39亿元，但在部分项目收入确认上，与年审机构仍存在分歧，涉 及金额合计5533万元。若相关项目最终无法确认，公司年度营业收入将跌破3亿元，股票存在被终止上 市的风险。 就在这种背景下，公司于2月3日晚公告称，已完成办公地址、投资者联系电话及官网网址的变更。公告 显示，办公地址由南京市雨花台区汇智大厦，迁至武汉市武昌区天风大厦15层。消息一出，迅速引发市 场关注。跌停板上的*ST股，突然"南迁"数 ...

这种异常举动往往意味着，审计机构在进场后与上市公司在审计过程中沟通不畅，难以达成一致；或是 在审计中发现公司存在问题较多、审计难度远超预期。因此选择"紧急避险"，以免引火烧身。 对于*ST公司，2025年报可谓"生死线"。一旦2025年年报被出具非标审计意见，或未在法定期限内披露 年报，抑或半数以上董事无法保证年报真实性，该公司即会被终止上市。 21世纪经济报道记者崔文静 年报倒计时不足3个月，两家上市公司却陷入审计机构"真空"！ 截至2月4日，*ST海华（600243）与*ST赛隆（002898）两家公司在审计机构仓促辞任后，至今未能确 定新的年审会计师事务所，退市风险骤然加剧。 值得注意的是，此前已有上市公司因无法找到年审会计所被迫退市。2024年7月退市的三盛教育即是如 此，其当年迟迟无法找到会计所，后被查实财务造假。 ...

Group 1 - The company announced that its subsidiary, Hubei Dongfang Shanshi Driving Training Co., Ltd., has had its fundraising account frozen due to a legal dispute with Hubei Changwo Electric Power Co., Ltd. [1][2] - The freezing of the fundraising account is a result of a court's enforcement request related to a construction contract dispute [1][2] - The company stated that its production and operations are currently normal and that the freezing of the account will not have a significant adverse impact on its fundraising investment projects [2][3] Group 2 - The company is actively communicating with relevant parties to resolve the account freezing issue and restore normal operations as soon as possible [2] - As of the announcement date, the company has not received any legal documents regarding entering a formal restructuring process, and the uncertainty regarding this process remains [7][12] - The company has been under investigation by the China Securities Regulatory Commission for suspected violations of information disclosure laws [3][11] Group 3 - The company’s stock and convertible bonds were suspended from trading starting June 20, 2025, due to failure to complete required rectifications by the deadline [7][10] - The company has a significant amount of funds, approximately 387 million yuan, occupied by its controlling shareholder and related parties, which has not been recovered [8][9] - The company is in a pre-restructuring phase and must resolve issues related to fund occupation and guarantees before entering a formal restructuring process [12][17] Group 4 - The controlling shareholder, Dongfang Shanshi Investment Co., Ltd., is facing a judicial auction of 56,491,600 shares, representing about 7.90% of the company's total share capital [15][16] - If the auction is successful, the controlling shareholder's stake could decrease significantly, potentially affecting the stability of the company's control [16][21] - The auction is scheduled to take place on September 11-12, 2025, and the outcome remains uncertain [19][20]