涉外销售内部控制不完善问题 迪瑞医疗科技股份有限公司（证券代码：300396，证券简称：迪瑞医疗）于2026年2月27日发布公告， 披露了针对吉林证监局此前出具的责令改正措施决定的整改情况。公司已就涉外销售订单收入确认不审 慎及内部控制不完善等问题制定并实施了整改措施，并于当日召开的第六届董事会第七次临时会议审议 通过了相关整改报告。 公告显示，迪瑞医疗于2026年2月5日收到吉林证监局《关于对迪瑞医疗科技股份有限公司采取责令改正 措施并对王学敏、牛丹丹、张兴艳采取出具警示函措施的决定》（吉证监决〔2026〕4号）。收到决定 书后，公司高度重视，立即成立由总经理担任组长的专项整改工作小组，对问题进行全面梳理分析，明 确责任主体和整改要求，并制定了详细的整改措施。 针对《决定书》指出的主要问题，迪瑞医疗的整改措施及完成情况如下： 涉外销售订单收入确认不审慎问题 公司2023年存在部分涉外销售订单确认收入后，对应商品未实际报关并办理退货的情形，导致当年多记 营业收入369.30万元，多记营业利润71.60万元。对此，公司对涉及销售的会计政策进行了变更，自2026 年1月1日起执行新的会计政策。 新会计政策规定：国 ...

证券代码：600488 证券简称：津药药业 编号：2026-009 津药药业股份有限公司 第九届董事会第二十四次会议决议公告 董事会同意公司出具的整改报告并将认真落实各项整改措施，通过本次专项整改，彻底解决监管部门指 出的问题；完善公司相关内部控制制度及业务流程，强化全员合规意识和风险防控能力；健全长效监管 机制，提升公司治理和规范运作水平，切实保护公司、股东及全体利益相关方的合法权益。 具体内容详见上海证券交易所网站（www.see.com.cn）同日披露的公告。 表决结果：同意票9票，反对票0票，弃权票0票。 特此公告。 津药药业股份有限公司董事会 2026年2月26日 证券代码：600488 证券简称：津药药业 编号：2026-010 津药药业股份有限公司 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、准确性和完整性承担法律责任。 津药药业股份有限公司（以下简称"公司"）第九届董事会第二十四次会议于2026年2月26日以通讯表决 的方式召开。本次会议的通知已于2026年2月24日以电子邮件的方式送达公司各位董事和高管人员。会 议应参加表决董事9人， ...

Core Viewpoint - Watson Bio announced that it received a decision from the Yunnan Securities Regulatory Bureau on December 18, 2025, regarding the non-compliance of its executive compensation decisions for 2023-2024, which were not submitted for review as required [1] Group 1 - The board of directors has taken the issue seriously and established a special team led by Chairman Li Yunchun to implement corrective measures [1] - Corrective actions include revising systems, improving decision-making procedures, organizing training, conducting self-examinations by independent directors, and holding relevant personnel accountable [1] - Most corrective measures are required to be completed before the annual shareholders' meeting in 2025, and the organization of training and accountability has already been completed, with the company issuing an apology regarding the issue [1]

Group 1 - The core point of the news is that ChaoXun Communication (603322.SH) announced the completion of a share reduction plan by its shareholder, Shanghai JiuYi Private Fund Management Co., Ltd., which reduced its holdings by 2,200,000 shares, accounting for 1.3961% of the total share capital [1][2] - The share reduction occurred between November 25, 2025, and January 7, 2026, with a total amount of 98,302,220 yuan, and the shares were sold at prices ranging from 34.89 yuan to 53.57 yuan per share [1] - Following the share reduction, Shanghai JiuYi's holdings decreased from 10,000,000 shares (6.35% of total shares) to 7,800,000 shares (4.9497% of total shares) [2] Group 2 - ChaoXun Communication received a warning from the Guangdong Securities Regulatory Bureau regarding issues in revenue recognition and internal controls, leading to inaccurate financial disclosures [3][4][5] - The company was found to have incorrectly recognized revenue for its customized computing server business and failed to report income accurately due to delays in data entry [4][5] - Internal control deficiencies were identified, including excessive credit limits for customers and inadequate management of accounts receivable, which resulted in legal actions against the company [6] Group 3 - In response to the warning, ChaoXun Communication's board and management have implemented corrective measures, including correcting financial statements and enhancing revenue recognition policies [7] - The company has committed to strengthening internal controls, improving the management of accounts receivable, and ensuring compliance with relevant regulations [7][8] - The board has also taken steps to hold responsible personnel accountable and improve their understanding of compliance requirements [8] Group 4 - On January 6, 2026, ChaoXun Communication announced that its controlling shareholder, Liang Jianhua, signed a share transfer agreement to sell 7,880,000 shares (5.00% of total shares) to Guangzhou Kangqi Asset Management Center at a price of 35.82 yuan per share, totaling 282,261,600 yuan [8][9] - After the transfer, Liang Jianhua's holdings will decrease from 32,285,000 shares (20.48%) to 24,405,000 shares (15.48%), while Guangzhou Kangqi will hold 7,880,000 shares [9] - This transfer will not change the controlling shareholder or actual controller of ChaoXun Communication [9]

Group 1 - The company, Jieli Rigging Co., Ltd., has announced a systematic rectification plan in response to issues identified by the Hebei Securities Regulatory Bureau, including inaccurate impairment provisions for accounts receivable, untimely disclosure of government subsidies, and irregular corporate governance [1][2] - A special rectification team led by the chairman has been established to oversee the implementation of the corrective measures [1] - As of December 23, the company's stock closed at 7.08 yuan per share, reflecting a decline of 1.26% [1] Group 2 - The company has reorganized its financial personnel to review and learn the policies for provisioning bad debts on accounts receivable, ensuring that the aging of accounts receivable is calculated continuously from the revenue recognition point [1] - The company reported a shortfall of 2.1491 million yuan in bad debt provisions for 2023 due to improper calculation of the aging of certain estimated accounts receivable [1] - A board meeting and audit committee will be held by the end of December 2025 to correct accounting errors and make retrospective adjustments to the financial reports for 2023, 2024, and the third quarter of 2025 [1] Group 3 - The company has revised its internal reporting system for significant information as of November 2025, clarifying the obligations, scope, procedures, and confidentiality requirements for internal reporting [2] - The company received a government subsidy of 1.6362 million yuan in April 2024 but disclosed it only in May, indicating a delay in disclosure [2] - The company has completed the re-election of its board of directors, with the new board having established an audit committee composed of five members, all of whom are independent and have not held senior management positions within the company [2]

Core Viewpoint - The company, Marubi Group, has received an administrative regulatory decision from the Guangdong Securities Regulatory Commission, requiring rectification regarding issues of financial accounting irregularities and management of raised funds [1] Group 1: Financial Rectification - The company has conducted a comprehensive review and self-examination, leading to the approval of a rectification report on November 28 [1] - To address financial accounting irregularities, the company has corrected accounting errors, improved multiple systems, and enhanced training and audit supervision [1] Group 2: Fund Management - In response to issues related to the management of raised funds, the company has organized training to reinforce understanding of regulations and key process points [1] - The rectification has been completed, and the company has taken serious action against responsible individuals, committing to continuous compliance and improvement of governance standards [1]

Core Points - The audit committee of Shenzhen Baoying Construction Holding Group Co., Ltd. has completed the review of the rectification report regarding administrative regulatory measures from the Shenzhen Securities Regulatory Bureau [1] - The rectification report submitted by the company was deemed compliant and the measures were recognized as practical [1] - The audit committee emphasized the importance of adhering to legal regulations and the requirements outlined in the decision document during the review process [1] Summary by Categories - **Regulatory Compliance** - The company received a decision from the Shenzhen Securities Regulatory Bureau on October 17, 2025, which mandated corrective actions and issued warning letters to specific individuals [1] - The audit committee confirmed that the rectification report aligns with legal and regulatory requirements [1] - **Operational Improvements** - The committee plans to enhance the management of key areas such as engineering, procurement, and financial management [1] - There is a commitment to improve the quality of information disclosure to protect the rights of the company and its shareholders [1] - **Future Oversight** - The audit committee will strictly fulfill its supervisory responsibilities to ensure the long-term implementation of the rectification plan [1]

Core Viewpoint - The company has received a corrective order from the Anhui Securities Regulatory Bureau and is implementing a series of measures to enhance its operational compliance and internal controls [1] Group 1: Regulatory Response - On September 23, 2025, the company received a corrective order from the Anhui Securities Regulatory Bureau [1] - A board meeting was held on October 22 to review and approve the corrective report [1] Group 2: Remedial Actions - The company is reassessing the role permissions of its ERP system and supplementing original vouchers [1] - Regular checks of accounting vouchers will be conducted to ensure compliance [1] Group 3: Internal Control Improvements - The company is adjusting its organizational structure and enhancing subsidiary management systems [1] - The compensation system is being refined, and procurement procedures are being supplemented [1] - Expense reimbursement procedures are being streamlined, with regular internal control checks and training planned [1] Group 4: Long-term Commitment - The corrective measures will be ongoing to improve the company's operational standards [1]

Core Viewpoint - The recent announcement from *ST Chuangxing regarding the chairman's detention has significantly impacted the company's reputation and investor confidence, despite claims that the investigation is unrelated to the company [1][3]. Financial Performance - In 2024, *ST Chuangxing reported total revenue of 84.01 million yuan, a year-on-year decline of 35.53%, with a net loss of 193 million yuan, a staggering drop of 814.99% [2]. - For Q1 2025, the company’s revenue plummeted to 24,770 yuan, a 97.83% decrease year-on-year, with a net loss of 5.29 million yuan, down 311.83% [2]. - The half-year performance forecast for 2025 indicates an expected net loss widening to between 12.5 million and 15.5 million yuan, with a non-recurring net loss projected between 13 million and 16 million yuan [2]. Governance and Compliance Issues - The company has a history of regulatory violations, including the investigation of former actual controller Yu Zengyun for suspected fundraising fraud, leading to the judicial freeze of 102 million shares held by the controlling shareholder [2]. - Previous internal control deficiencies resulted in financial reporting errors, prompting warnings from the Shanghai Securities Regulatory Bureau and the Shanghai Stock Exchange [2]. Management Response - Following the chairman's detention, the company appointed Yang Zhe to act as chairman and legal representative, while the management team continues daily operations [1]. - To restore investor confidence, the company must transparently disclose details regarding the chairman's situation, enhance internal governance, and focus on core business operations to improve performance [3].

Group 1 - The company held its second board meeting of the seventh session on July 25, 2025, with all seven directors present, complying with relevant laws and regulations [2] - The board approved the proposal for correcting prior accounting errors and retrospective adjustments with unanimous support [3] - The board emphasized that the corrections align with accounting standards and improve the quality of financial information disclosure [3][4] Group 2 - The supervisory board also convened on July 25, 2025, with all three supervisors present, meeting legal requirements [7] - The supervisory board approved the same proposals regarding accounting error corrections and the rectification report from the Guangxi Securities Regulatory Bureau [8] - The supervisory board will monitor the implementation of corrective measures to enhance the company's operational standards and financial management [9] Group 3 - The company received a directive from the Guangxi Securities Regulatory Bureau on July 4, 2025, requiring corrective actions within 30 days [23] - The company acknowledged issues found during inspections and has actively worked on rectifying management and internal control weaknesses [24] - The company will continue to enhance governance and compliance to prevent similar issues in the future [29] Group 4 - The company reported specific financial adjustments due to prior accounting errors, including reductions in revenue and costs for the years 2021 to 2024 [12][14] - The adjustments will not affect the total assets, liabilities, net assets, net profit, or cash flow of the company [13][15] - The company expressed regret for any inconvenience caused to investors and committed to improving governance and operational standards [20]