除了此次对配合造假的第三方进行罚款外，在此前的越博动力退市案中，证监会对协助造假的第三方个 人于某、贺某分别处以200万元、30万元罚款，"全链条追责"机制持续取得突破。 经证监会调查，*ST高鸿长期开展无商业实质的笔记本电脑等"空转""走单"业务，大幅虚增收入和利 润，违反证券法律法规。对于可能涉及的犯罪线索，证监会表示，将坚持应移尽移的工作原则，严格按 照《刑法》《最高人民检察院公安部关于公安机关管辖的刑事案件立案追诉标准的规定(二)》的规定移 送公安机关。 财务造假是侵蚀市场根基的毒瘤，一直是证监会的重点打击对象。近年来，证监会聚焦重点领域和市场 关切，通过严厉打击虚构业务、滥用会计政策等信息披露违法行为，坚决做到"长牙带刺"、有棱有 角，"惩防治"并举，努力塑造良好市场生态。2024年，证监会通过年报审阅、现场检查、舆情监测、投 诉举报、大数据建模分析等多元化渠道发现财务造假线索，查办相关案件128件，重点打击第三方配合 造假等违法行为。 "第三方主体配合、串通上市公司实施造假，双方乃至多方形成利益链，是近年来资本市场财务造假的 新特点，不仅扰乱市场秩序，且严重污染市场生态，必须予以严厉打击。"华东政 ...

Core Viewpoint - The article highlights the rampant illegal operations of black oil points in China, emphasizing the urgent need for a comprehensive crackdown to ensure public safety and maintain market order [1][2][3]. Group 1: Illegal Operations and Risks - The illegal oil points pose significant threats to public safety, with operations involving unregulated and hazardous fuel that can damage vehicles and pollute the environment [1]. - A black market chain exists, involving illegal oil refining, transportation, and sales, which undermines tax revenues and creates safety hazards for consumers [1][2]. Group 2: Government Response and Strategy - The government is implementing a multi-departmental approach to combat illegal oil operations, involving various agencies to tackle the issue from multiple angles, demonstrating a commitment to zero tolerance [2]. - The strategy includes not only addressing existing illegal operations but also preventing new ones by improving the availability of legal fuel supply in underserved areas [3]. Group 3: Long-term Goals and Expectations - The initiative aims to create a safe, orderly, and transparent fuel market, which is essential for public safety and economic development [3]. - The success of this crackdown will be measured not just by the quantity of illegal fuel seized but by the establishment of a sustainable and compliant fuel supply ecosystem [3].