中新社北京1月27日电中国财政部近日印发《可持续信息鉴证业务准则第6101号——基本准则(试行)》 (简称《鉴证准则》)，在实施范围及实施要求作出规定之前，由开展可持续信息鉴证业务的机构自愿实 施。 《鉴证准则》共十八章228条，包括总则、鉴证目标和基本要求、可持续信息鉴证业务质量管理以及鉴 证业务各个环节的具体要求等。 负责人还表示，企业可持续信息披露尚处于起步阶段，能力建设、人才培养、完善内控体系都需要一定 时间，现阶段将《鉴证准则》定位为试行文件，不采取"一刀切"的强制实施要求，在实施范围及实施要 求作出规定之前，由执行可持续信息鉴证业务的机构自愿实施。未来将随着企业可持续披露准则的实 施，采取区分重点、试点先行、循序渐进、分步推进的策略。 （文章来源：中国新闻网） 中国注册会计师协会有关负责人(下称负责人)27日介绍，《鉴证准则》内容丰富，涵盖执行业务的各个 方面，既针对业务承接、计划、执行到出具报告的全过程提出明确要求，也强调鉴证机构和鉴证人员需 对鉴证业务进行质量管理，并遵守职业道德要求，能够满足高质量执行可持续信息鉴证业务的实务需 求。 负责人介绍，《鉴证准则》的制定，强调鉴证机构应当实施质量管 ...

人民财讯1月27日电，财政部印发《可持续信息鉴证业务准则第6101号——基本准则(试行)》，可持续 信息鉴证业务的目标是：(一)合理保证或有限保证可持续信息是否不存在重大错报；(二)出具书面鉴证 报告，对可持续信息发表合理保证或有限保证的鉴证意见，并说明得出鉴证意见的依据；(三)根据本准 则或相关可持续信息鉴证业务具体准则的要求，与相关方作进一步沟通。 ...

Group 1 - Li Auto released a statement regarding the safety collision test of the Li Auto i8, clarifying that the test aimed to validate and enhance the passive safety performance of the i8 and was not intended to evaluate the quality of other brands [8][9] - The test utilized a second-hand Dongfeng Liuzhou brand truck as a movable barrier, and Li Auto expressed no intention to make quality assessments of the truck [8][9] - The China Automotive Technology and Research Center confirmed that the test was solely for the Li Auto i8's safety verification and did not involve safety performance evaluations of other brands [9] Group 2 - Hong Kong's economy showed positive growth, with a GDP increase of 3.1% in the second quarter compared to the same period last year, and the government expects continued growth in the third quarter [3] - The biopharmaceutical industry is preparing for a significant shift as the Anhui Provincial Medical Procurement Platform announced the collection of information for the centralized procurement of monoclonal antibodies, indicating a potential market reshuffle worth nearly 30 billion yuan [4] Group 3 - SAIC Motor reported a sales figure of 338,000 vehicles in July, marking a year-on-year increase of 34.2%, achieving seven consecutive months of sales growth [10] - Changan Automobile announced a 23.43% year-on-year increase in sales for July, with significant growth in new energy vehicle sales, which rose by 74.05% [12] - BAIC Blue Valley's subsidiary reported a 6.38% decline in July sales, although cumulative sales for the year still showed substantial growth [14] Group 4 - Chipone Technology announced a major asset restructuring plan to acquire 100% of Jishun Technology for 403 million yuan, aiming to enhance its position in the power semiconductor sector [18]

Group 1 - The joint naval exercise "Maritime Joint-2025" between China and Russia has commenced, involving multiple training scenarios over three days, including anti-submarine and air defense operations [5] - The Chinese Institute of Certified Public Accountants has released a draft guideline for sustainable information verification, aiming to standardize practices in the industry [5] - Hong Kong's economy is expected to continue growing in Q3, with a 3.1% year-on-year increase in GDP for Q2, driven by strong export performance [6] Group 2 - The biopharmaceutical market is set for a significant shift as Anhui Province initiates centralized procurement for several widely used monoclonal antibodies, potentially impacting a market worth nearly 300 billion [6] - Ideal Auto has responded to safety testing controversies regarding its i8 model, clarifying that the tests were aimed at validating its safety features and not a comparison with other brands [11] - The China Automotive Technology and Research Center has also issued a statement supporting the integrity of the i8 safety tests, emphasizing their focus on vehicle safety [12] Group 3 - SAIC Motor reported a 34.2% year-on-year increase in vehicle sales for July, marking seven consecutive months of sales growth [13] - Changan Automobile announced a 23.43% year-on-year increase in sales for July, with a notable 74.05% growth in new energy vehicle sales [14] - BAIC BluePark reported a decline in July sales but significant year-to-date growth, indicating potential for recovery [16] Group 4 - Chipone Technology plans to acquire 100% of Jishun Technology for 403 million, marking a significant asset restructuring aimed at enhancing its position in the power semiconductor sector [20]

Core Viewpoint - The China Association of Certified Public Accountants (CICPA) has released a draft guideline for sustainable information assurance, aiming to standardize and guide third-party institutions in conducting sustainability assurance services to ensure professional quality [1][4]. Group 1: Sustainable Information Assurance Standards - The sustainable information assurance standards will consist of basic standards, specific standards, and application guidelines, aligning with the corporate sustainability disclosure system [1][6]. - The draft guideline is positioned as the basic standard within the sustainable information assurance standards system, applicable to all types of sustainability information assurance services, including reasonable and limited assurance [4][7]. Group 2: Current Landscape and Challenges - Currently, sustainability information assurance in China is largely voluntary, with significant variations in quality management, professional ethics, and competence among assurance providers, which include accounting firms, consulting firms, and certification bodies [4][6]. - The draft guideline aims to address specific issues and needs in current sustainability assurance practices by providing clear and targeted requirements, thereby enhancing the quality of assurance services [4][7]. Group 3: Implementation and Scope - The draft guideline comprises four chapters and 225 articles, covering the entire process from business acceptance to report issuance, with the first chapter outlining the purpose and scope of the standards [6][7]. - The guideline is intended for all types of assurance institutions and personnel, not limited to certified public accountants, to ensure compliance with a unified set of professional standards [6][7].