"财务造假"风险警示典型案例解读 ran 欺诈发行必被查 损害投资者权益受严罚 前 序 根据国务院金融稳定发展委员会第二 十六次会议精神,为进一步加强投资者保 护,坚决维护良好的市场环境,更好发挥 资本市场服务实体经济和投资者功能,在 中国证监会投资者保护局指导下,上海证 券交易所系统梳理近年来发行人、中介机 构因造假、欺诈等恶劣行为侵害投资者利 益的行政处罚典型案例,通过风险警示案 例解读,引导投资者看清财务造假的真实 面貌,提高财务信息识别能力,自觉远离 可能存在的造假、欺诈行为,切实维护自 身合法权益。 JY公司成立于1999年,是一家从事广播电视器 材研发和销售的公司,于2009年登陆资本市场。近 年,因云平台的增值业务,JY公司被市场贴上了类 似"电视游戏第一股"等各种标签。与此同时,在 上市后,公司也借助"文化游戏产业链"、"泛家庭 互联网生态圈"等概念进行宣传。 "文化游戏产业链" 泛家庭互联网生态圈 却不想,为了符合发行上市条件,JY公司通 过虚构客户、虚构业务、伪造合同、虚构回款等 方式虚增收入和利润,骗取首次公开发行(即IPO) 核准。 我要上市! 仅2008年和2009年的1至6月间,J ...

Industry Overview - The family internet industry is evolving towards wireless, networked, and intelligent directions, driven by advancements in IoT, cloud computing, big data, and artificial intelligence [1][13] - The market size of China's family internet industry is projected to reach 11.82 billion yuan in 2024, representing a year-on-year growth of 4.88% [1][13] Industry Development History - The development of China's family internet industry has gone through four stages: 1. The embryonic stage (1994-2000) with the introduction of home PCs and slow internet access [4] 2. The exploratory stage (2001-2010) marked by the transition to broadband and the rise of e-commerce [4] 3. The growth stage (2011-2020) characterized by the proliferation of smartphones and smart home devices [4] 4. The maturity stage (2021-present) where full-home smart concepts and AI assistants have become prevalent [5][6] Industry Value Chain - The upstream of the family internet industry includes technology and device layers, with the technology layer encompassing IoT, cloud computing, AI, and big data [8] - The midstream involves the manufacturing and system integration of family internet devices, while the downstream applications include home entertainment, security monitoring, energy management, and telemedicine [8] Key Companies and Performance - Major players in the family internet industry include telecom operators, internet service providers, device manufacturers, and content providers [15] - China Mobile, China Telecom, and China Unicom dominate the market with over 5.5 billion broadband users and nearly 1 billion mobile users combined [15][17] - China Mobile's revenue is projected to reach 1.04 trillion yuan in 2024, with a net profit of 138.37 billion yuan, reflecting a year-on-year growth of 3.12% and 5.01% respectively [17] - Tencent's total revenue is expected to be 660.3 billion yuan in 2024, with a net profit of 349.2 billion yuan, showing a year-on-year increase of 8.42% and 19.14% respectively [19] Industry Development Trends - Technological innovation is driving the intelligent upgrade of the family internet industry, with a focus on creating integrated living scenarios that enhance quality of life [21] - The application scenarios of family internet are expanding to include health care, education, and community services, promoting cross-industry collaboration [22][23] - Standardization and interoperability are being prioritized to address compatibility issues among different brands and devices, fostering a healthier market development [24]

"财务造假"风险警示典型案例解读 欺诈发行必被查 损害投资者权益受严罚 前 序 根据国务院金融稳定发展委员会第二 十六次会议精神,为进一步加强投资者保 护,坚决维护良好的市场环境,更好发挥 资本市场服务实体经济和投资者功能,在 中国证监会投资者保护局指导下,上海证 券交易所系统梳理近年来发行人、中介机 构因造假、欺诈等恶劣行为侵害投资者利 益的行政处罚典型案例,通过风险警示案 例解读,引导投资者看清财务造假的真实 面貌,提高财务信息识别能力,自觉远离 可能存在的造假、欺诈行为，切实维护自 身合法权益。 JY公司成立于1999年,是一家从事广播电视器 材研发和销售的公司,于2009年登陆资本市场。近 年,因云平台的增值业务,JY公司被市场贴上了类 似"电视游戏第一股"等各种标签。与此同时,在 上市后,公司也借助"文化游戏产业链"、"泛家庭 互联网生态圈"等概念进行宣传。 "文化游戏产业链" 电视游戏学 "泛家庭互联网生态圈" JY公司 却不想,为了符合发行上市条件,JY公司通 过虚构客户、虚构业务、伪造合同、虚构回款等 方式虚增收入和利润,骗取首次公开发行(即IPO) 核准。 我要上市! 川气 另一方面，监管部 ...