8月27日晚间，通裕重工（300185.SZ，股价3.02元，市值117.69亿元）发布公告称，公司及相关人员于 当日收到中国证券监督管理委员会山东监管局（以下简称"山东证监局"）下发的《关于对通裕重工股份 有限公司及相关责任人员采取出具警示函措施的决定》。 《每日经济新闻》记者注意到，这份警示函背后，是通裕重工此前披露的会计差错更正。因"管理不 善、存货核算方法有误"导致存货账实不符，公司对2022年和2023年年度报告进行了更正。 这一行为违反了《上市公司信息披露管理办法》相关规定，不仅影响了财报的真实性和准确性，更直接 导致公司及相关高管被采取行政监管措施。此次被点名追责的7名责任人员包括公司董事长、总经理， 以及时任财务总监、时任董事会秘书等，他们的违规行为将被记入证券期货市场诚信档案。 存货核算漏洞致两年财报失真 在2025年半年报中提示面临的风险时，通裕重工提到，随着公司经营规模的扩大，公司内部组织结构和 管理体系更趋复杂，对公司在运营管理、制度建设、人才引进等方面的治理提出了更高的要求。如果公 司在规模不断扩大的过程中不能有效提高内部管理控制水平，则公司将面临经营管理风险。 "董事会将根据公司所 ...

Core Viewpoint - The China Securities Regulatory Commission (CSRC) released the 2024 annual financial report accounting supervision report, indicating that while listed companies generally comply with accounting standards and financial disclosure rules, there are still significant issues in areas such as revenue recognition, long-term equity investments, financial instruments, asset impairment, and non-recurring gains and losses [1][2][7]. Revenue-Related Issues - Companies improperly adopted the time period method for revenue and cost recognition, leading to unreasonable income and cost confirmations [7][8]. - Incorrect accounting for sales revenue under pricing models, treating price fluctuations as variable consideration instead of embedded derivatives [9]. - Mismanagement of sales rebates, where companies recognized full revenue upon delivery without appropriately accounting for future rebates [10]. - Inadequate handling of contract fulfillment costs, failing to recognize costs as assets when they are directly related to fulfilling contracts [11]. Long-Term Equity Investments and Business Combinations Issues - Companies incorrectly judged the scope of consolidated financial statements, failing to recognize control over subsidiaries [12][13]. - Misapplication of goodwill recognition in non-similar control business combinations, treating step acquisitions as separate transactions [16][17]. - Inappropriate handling of contingent consideration in business combinations, failing to recognize it as part of the acquisition cost [18][19]. - Errors in accounting for minority shareholder performance commitments, leading to incorrect classification of contingent consideration [20][21]. Financial Instruments Recognition and Measurement Issues - Inadequate provision for expected credit losses, with companies misclassifying receivables with different risk characteristics [25][26]. - Incorrect distinction between financial liabilities and equity instruments, leading to misclassification of obligations [27]. - Failure to timely recognize financial liabilities related to the purchase of minority interests [28]. - Improper handling of price adjustment clauses in inventory purchases, failing to account for embedded derivatives [29][30]. Asset Impairment Issues - Companies inadequately recognized inventory impairment, failing to assess the recoverable amount based on estimated selling prices [31]. - Misclassification of prepaid accounts and other receivables, leading to inappropriate impairment provisions [32][33]. - Errors in measuring the recoverable amount of assets, using inappropriate valuation methods [34]. - Inadequate provision for impairment of construction in progress, failing to recognize impairment indicators [35]. Other Recognition and Measurement Issues - Companies improperly accounted for customized product-related R&D expenses, failing to determine whether they should be capitalized or treated as contract fulfillment costs [36][37]. - Incorrect treatment of fixed asset repair expenses, misclassifying them as operating expenses instead of capitalizing them [38]. - Errors in recognizing and measuring construction in progress, including mismanagement of contractual obligations and related costs [39]. - Inappropriate handling of penalties for lease termination, misclassifying them as operating expenses rather than adjusting lease liabilities [40][41].

Core Points - Dream洁股份 reported a revenue of 1.715 billion yuan for 2024, a year-on-year decrease of 20.48%, while achieving a net profit attributable to shareholders of 24.88 million yuan, an increase of 10.99% [1] - Board member Chen Jie voted against multiple resolutions, including the annual report, citing significant guarantee risks related to the subsidiary Fujian Dafa Sleep Technology Co., Ltd., incomplete financial disclosures, ineffective internal controls, and the reasonableness of director compensation [1][2] - Chen Jie has cast over 10 dissenting votes against various board proposals, raising concerns about the rationality of sales expenses related to terminal construction [2] - The company stated that its financial report received a standard unqualified audit opinion from Zhongchao Zhonghuan Accounting Firm, and emphasized that all other board members and senior management confirmed the accuracy and completeness of the 2024 annual report [2] - Chen Jie highlighted a past incident where Dafa Sleep provided 66.0273 million yuan to its legal representative without proper review and disclosure, leading to criticism from the Shenzhen Stock Exchange in 2022, with the amount still unrecovered and classified as bad debt [4] - Chen Jie expressed concerns about the lack of institutional control over important business operations and systemic failures in decision-making processes within Dream洁股份 and its subsidiary [4]