新京报讯(记者张静姝)新京报记者获悉，5月15日，海淀法院联合中国互联网协会发布《互联网企业内 部人员贪腐犯罪案件白皮书》并发布典型案例。在一起案例中，员工使用个人账户存放公司资金，后挪 用资金人民币120余万元超过3个月未归还。最终该员工被判犯挪用资金罪，判处有期徒刑一年。 法院经审理认为，被告人赵某某作为公司工作人员，利用职务上的便利，挪用本单位资金归个人使用， 数额较大，超过三个月未还，其行为已构成挪用资金罪。依法判决被告人赵某某犯挪用资金罪，判处有 期徒刑一年，缓刑一年六个月。案件宣判后，被告人未上诉，检察院未抗诉，现判决已生效。 挪用资金犯罪行为的发生一般系因公司财务管理和资金使用不规范导致。本案被告人负责公司现金清分 工作，出于钱款支取、转账退费更为便捷的考虑，将个人银行账户用于存放公司资金，导致公司巨额钱 款处于个人控制、缺乏监管的状态。 法院提示，防范公司资金被非法挪用，关键在于完善公司财务管理机制，规范钱款、账户使用，杜绝 公、私财产混同。企业应在经营过程中管好自身"钱袋子"，切勿在财务问题上"公私不分"，引发挪用资 金风险。 2019年5月起，被告人赵某某在被害单位北京某科技有限公司担任运 ...

Core Viewpoint - Zhonglan Environmental Technology Co., Ltd. faces significant challenges in its 2024 annual report, with major declines in key financial indicators, including a 144.48% decrease in net cash flow from operating activities and a 54.35% drop in net profit attributable to shareholders [1][2]. Financial Performance Overview - Revenue: The company reported operating revenue of 645.75 million yuan, a decrease of 22.75% year-on-year, primarily due to project delays in the pollution isolation system and renewable resource utilization segments, which saw declines of 48.10% and 60.52% respectively [2]. - Net Profit: The net profit attributable to shareholders was 13.10 million yuan, down 36.12% year-on-year, influenced by project delays and increased accounts receivable aging, leading to higher credit impairment losses [2]. - Basic Earnings Per Share: The basic earnings per share decreased to 0.13 yuan, a decline of 38.10% from the previous year, reflecting reduced profitability [3]. Expense Analysis - Overall Expenses: The company successfully reduced various expenses, with sales expenses down 27.25% to 17.53 million yuan and management expenses down 16.06% to 57.18 million yuan, attributed to strict cost control measures [4][5]. - Sales Expenses: The reduction in sales expenses was due to optimized sales strategies and adjustments in the compensation structure for sales personnel [5]. - Management Expenses: The decrease in management expenses resulted from meticulous management practices, including significant reductions in rent and utility costs [5]. Cash Flow Analysis - Operating Cash Flow: The net cash flow from operating activities was -57.11 million yuan, a decline of 144.48% year-on-year, indicating weakened cash collection capabilities [6][7]. - Investment Cash Flow: The net cash flow from investment activities improved to 34.05 million yuan from -148.41 million yuan, reflecting increased financial activities and recovery of investments [8]. - Financing Cash Flow: The net cash flow from financing activities decreased to -10.90 million yuan, down 315.95% year-on-year, primarily due to cash dividend payments [9]. Risk Insights - Industry Policy Risk: The environmental protection industry is heavily influenced by policy changes, which could significantly impact order acquisition and project implementation [10]. - Market Competition Risk: Increased competition from well-capitalized firms poses a risk to market share and profitability [11]. - Accounts Receivable Recovery Risk: The growing accounts receivable may lead to liquidity risks if external economic conditions affect customer payment capabilities [12].