证券日报网讯12月31日，南都电源在互动平台回答投资者提问时表示，公司管理层和财务团队始终秉持 审慎、合规的原则进行财务报告，遵循相关法规和准则，旨在真实、公允地反映公司的财务状况，历年 的财务报告都经过了独立审计师的审计。关于四季度出现亏损的问题，除了单独第四季度发货较少形成 的单季度亏损，年底也进行了资产减值测试、计提预计负债、处理积压存货等结算调整。公司也在采取 一系列措施来优化管理流程、提升运营效率、加强成本控制，力求改善经营表现，致力于提升公司的整 体管理水平和经营业绩的稳定性。 ...

广东丸美生物技术股份有限公司（下称"丸美生物"）密集迎来了多个关键节点。 然而，在递交港股上市申请书的前一个月，广东证监局曾指出丸美生物存在收入核算不准确等财务问题。丸美生物修正后的业绩数据显示，2025年上半年， 该公司营业收入为17.65亿元，同比增长30.55%，在国货美妆上市公司排名中列于第十位；净利润为1.74亿元，同比下滑1.2%，排名跌出前十。 近日，丸美生物迎来了新的联席CEO——吴梦。吴梦是上海自然堂集团有限公司原副总裁，曾是自然堂线上业务发展的关键人物。12月12日，丸美生物旗下 审计监察部官方微信公众号"廉洁丸美"发布的文章显示了该职位的变化，吴梦以丸美生物联席CEO身份参与其反腐败合规专题培训并发言。 2019年上市后，丸美生物曾陷入增长瓶颈，2020—2022年其营收规模维持在17亿元，净利润连续三年下滑。2023年，丸美生物营收突破22亿元，2024年继续 上升至29亿元，净利润增速保持在28%—34%。值得注意的是，2025年上半年业绩数据修正之后，丸美生物的净利润在最近三年首次下滑。 此前，其创始人孙怀庆之子孙云起进入董事会；业务端，该公司计划优化线上渠道、提高运营效率；资本市 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 出品：新浪上市公司研究院 文/夏虫工作室 核心观点：华软科技（维权）究竟因何事项导致财务核算不准确？警示函公布后公司股价一字跌停市场 究竟有没有反应过度？需要指出的是，公司频繁更换实控人背后疑存资本套利局，但公司基本面仍差。 随着监管认定财务核算不准确等问题，公司是否可能埋财务合规雷？值得注意的是，公司年报审计机构 也存在频繁更换现象。 华软科技究竟因何事项导致财务核算不准确？警示函公布后公司股价一字跌停市场究竟有没有反应过 度？ 资本运作藏财技？ 小比例持股与顶格配融的奥妙 华软科技从历史背景看，故事满满，经历多次实控人变更。 近日，华软科技因收监管警示股价一字跌停。 11月29日，华软科技发布的《2025-050 关于公司及相关人员收到北京证监局警示函》的公告，警示函 直指公司两大问题。 其一，公司存在财务核算不准确情况，即公司存在资产减值核算不准确、收入财务处理不规范、公允价 值变动损益及投资收益核算不准确、个别其他应收款未按单项计提坏账准备等财务核算问题； 其二，公司治理疑存瑕疵，即公司股东会等"三会"记录存在瑕疵、规范运作待提升等问题。 上述情形导致 ...

Core Viewpoint - The training organized by Beijing Datang Xingyuan Property Management Co., Ltd. aims to standardize financial accounting processes and enhance the precision of internal financial management [1] Group 1: Training Overview - The training session on travel expense reimbursement and fixed asset accounting was held on November 25, with over 20 participants from various departments and the Tangyun branch [1] - The finance department provided insights based on the "Enterprise Accounting Standards" and internal travel expense management policies, focusing on reimbursement standards, documentation norms, and timeliness [1] Group 2: Key Content of the Training - Case studies were used to explain common issues and rectification requirements related to travel expense reimbursement [1] - The training covered critical aspects of fixed asset classification, accounting standards, and depreciation calculation, with practical advice on accounting processing [1] Group 3: Impact and Feedback - The training effectively strengthened the financial compliance awareness of personnel across departments and branches, standardizing business operation processes [1] - Participants expressed that the training content was highly relevant to their actual work, providing strong guidance and practicality, which will enhance the standardization of business handling [1]

争议的导火索可追溯至10月21日。当日，梦洁股份公告收到湖南证监局下发的行政监管措施决定书。决 定书揭露，梦洁股份子公司福建大方睡眠以往来款形式向叶艺峰提供财务资助，截至2021年年末，资金 余额为6602.73万元；截至2025年9月30日，余额为6337.63万元。 "请君入瓮、趁火打劫、欺上瞒下、赶尽杀绝、偷天换日！"11月22日，家纺龙头梦洁股份（002397） （002397.SZ）第七届董事会董事陈洁通过个人公众号发布实名举报信，以五个凌厉的词汇撕开了这家 老牌家纺企业的治理裂缝。 陈洁列举了被举报人的五大核心违法违规手段及事实，直指董事长姜天武、董秘李军等核心高管。陈洁 指出，姜天武、李军等人多次通过虚假披露、选择性披露，欺上瞒下、误导监管，严重侵害广大中小股 东的权益，侵害资本市场信息披露的公开、公正、公平，为公司治理埋下了巨大隐患。 据深圳商报报道，陈洁还透露，为逼迫其放弃质疑，相关人员曾诬陷其吸毒、制造"非法滞留"场景，试 图通过不正当手段压制不同声音。其表示："在这几年中，本人在与姜天武、李军等人的博弈和维权过 程中，也遭受到多方各种阻扰，甚至遭遇离奇车祸，好在幸免遇难，但也让本人深刻意 ...

Core Viewpoint - The financial integrity of Hunan Mengjie Home Textile Co., Ltd. is under scrutiny as board member Chen Jie expresses concerns over the authenticity of the company's third-quarter report, citing unresolved issues related to fund misappropriation and inadequate financial management [3][4][6]. Financial Performance - In the first three quarters of the year, Mengjie reported a revenue of 1.099 billion yuan, a decrease of 7.97% year-on-year, while net profit attributable to shareholders increased by 28.69% to 26.5176 million yuan [10]. - The net profit after deducting non-recurring gains and losses was 24.7521 million yuan, reflecting a significant increase of 105.37% year-on-year [10]. Governance Issues - Chen Jie has consistently voted against or abstained from multiple proposals, indicating a lack of confidence in the company's governance and financial practices [3][7]. - The company is currently in a state of no controlling shareholder due to recent changes in ownership and disputes among shareholders, which raises concerns about its governance structure [11]. Regulatory Concerns - Mengjie received an administrative regulatory decision from the Hunan Securities Regulatory Bureau regarding fund misappropriation involving its subsidiary, which has not been adequately addressed [4][5]. - The company has been accused of cross-period recognition of revenue and costs, leading to distorted financial data [5][6]. Internal Conflicts - There is a notable internal conflict within the board, with Chen Jie publicly questioning the company's financial reporting, which could lead to investor concerns and potential stock price volatility [12]. - The ongoing disputes and lack of consensus among board members reflect a failure in the internal control mechanisms, potentially impacting decision-making efficiency [12].

Core Viewpoint - The Shanghai Stock Exchange issued a regulatory warning to Guangdong Marubi Biotechnology Co., Ltd. due to irregularities in financial accounting and violations in the management, use, and disclosure of raised funds [1][2][3] Financial Accounting Irregularities - Marubi Biotechnology's financial accounting issues include inaccurate revenue recognition, discrepancies in construction project accounting, and incorrect reporting of accounting items [1] - The company failed to estimate return rates based on returns and included a small number of non-actual sales orders in revenue, leading to distorted revenue data [1] - In construction projects, the company did not estimate "construction in progress" and "payable construction costs" according to actual project progress, and failed to timely transfer projects to fixed assets, resulting in inaccurate depreciation calculations [1] - Funds from third-party payment platforms were incorrectly reported under "accounts receivable," and unrelated consulting service fees were included in research and development expenses, causing misstatements in relevant accounts [1] Fund Management and Disclosure Violations - The company did not independently account for raised funds and self-owned funds when constructing the headquarters building, leading to the use of raised funds for non-raised project expenditures [2] - Marubi has since rectified this by returning the relevant funds to the raised funds account [2] - Adjustments to some raised fund projects that exceeded the original completion deadlines were made without timely review and disclosure procedures [2] - The progress of raised fund projects reported in 2023 and 2024 did not match actual progress, and the company failed to disclose required information regarding cash management of raised funds [2] Regulatory Actions and Requirements - The Shanghai Stock Exchange decided to issue a regulatory warning to Marubi and its key executives, including the chairman, CFO, and board secretary, for failing to fulfill their responsibilities [3] - The company is required to submit a rectification report signed by all directors and supervisors within one month of receiving the decision, addressing compliance risks and improving information disclosure and operational standards [3] - The exchange emphasized the need for the company and its executives to strictly adhere to laws, regulations, and listing rules to ensure accurate and complete information disclosure [3]

Core Viewpoint - The company, Juewei Foods, faces a critical juncture regarding its brand survival rather than merely boosting performance, following severe penalties for information disclosure violations [1] Regulatory Issues - On September 19, Juewei Foods announced it received an administrative penalty notice from Hunan Securities Regulatory Bureau, resulting in a total fine of 8.5 million yuan for information disclosure violations [3] - Following the announcement, the company's stock was suspended for one day and resumed trading with a risk warning, leading to two consecutive days of trading halts [7] - The penalties include a warning and fines of 4 million yuan for the company, 2 million yuan for the former chairman, and additional fines for other executives [9] Financial Misconduct - Juewei Foods has been found to have concealed revenue from franchise store renovation services over five years, amounting to a total of 724 million yuan, which significantly impacted its reported earnings [8] - The company failed to properly manage and account for these revenues, leading to a series of violations of the Securities Law [8][9] Impact on Business Operations - The company has experienced a significant decline in its operational metrics, with a reported revenue drop of 15.57% in the first half of the year, totaling 2.82 billion yuan [16] - The core business of Juewei Foods, which accounts for 84.88% of its revenue, has also seen a decline, with sales dropping by 16.67% [16] - The number of stores has decreased sharply, with over 4,200 closures reported, indicating a significant contraction in its market presence [13][15] Market Position and Competitors - Despite being a leader in the Chinese snack food market, Juewei Foods has struggled to maintain its growth trajectory, with its stock price reflecting investor concerns [20] - Competitors like Zhou Hei Ya and Huang Shang Huang have managed to increase profits through strategic adjustments, contrasting with Juewei's reliance on a franchise model that has shown vulnerabilities [18][19]

Core Viewpoint - The appointment of Amy Zhang as CFO of Rong360 is a strategic move aimed at enhancing the company's financial management and compliance capabilities during a critical phase of organizational transformation and strategic focus [4][5][9]. Company Overview - Rong360, established in October 2011, is a prominent mobile financial selection platform in China, with a mission to simplify finance and become a financial partner for everyone [5]. - The company is positioned at a pivotal moment in the industry, embracing AI, digitalization, and globalization [5]. Strategic Changes - The financial technology industry is undergoing dual transformations: rapid AI integration and increasingly stringent regulatory frameworks, pushing companies towards greater compliance [5][7]. - The introduction of high-caliber talent like Amy Zhang is seen as essential for strengthening strategic collaboration and operational efficiency [7][9]. Amy Zhang's Background - Amy Zhang brings over 15 years of financial management experience from leading companies such as Alibaba and ByteDance, with expertise in both domestic and international compliance systems [4][8]. - Her qualifications include being a U.S. Certified Public Accountant (AICPA) and a Certified Management Accountant (CMA), showcasing her strong financial background [8]. Expected Contributions - Amy Zhang is expected to enhance Rong360's governance, organizational synergy, and capital planning capabilities, contributing to the company's long-term sustainable growth [9][10]. - The company anticipates that her leadership will improve the precision of strategic implementation, operational efficiency, compliance, risk management, and resource allocation [7][9].

Group 1 - The core viewpoint of the article emphasizes the importance of financial compliance for the sustainable and healthy development of listed companies in Shandong, highlighting the need for improved financial information disclosure quality [1][2] - The meeting, guided by the Shandong Securities Regulatory Bureau, aimed to enhance understanding and implementation of accounting standards and information disclosure rules among listed companies [1] - The new "National Nine Articles" and "1+N" policy framework have systematically reshaped the foundational systems of the capital market, necessitating a unified recognition of the new normal of strict regulation [1] Group 2 - Financial directors are urged to strengthen their awareness of standardized operations and to continuously improve and strictly implement internal control systems [1] - Companies must ensure that financial information accurately reflects their financial status and operational results, avoiding accounting adjustments that could lead to delisting [1] - The training session included experts from the Securities Regulatory Commission and Shenzhen Stock Exchange, focusing on issues related to the execution of corporate accounting standards and annual report review [2]