登录新浪财经APP 搜索【信披】查看更多考评等级 作者 胡群 1月9日晚间，湖北美尔雅股份有限公司（证券简称：ST尔雅（维权），代码：600107.SH）披露，公司及实际控制人郑继平、时任总经理段雯彦、时任财务 总监赵娜，收到湖北证监局《行政处罚事先告知书》（鄂处罚字〔2026〕2号）。经查明，2022年11月至2023年3月，ST尔雅以能源贸易、服装设备采购等 名义，通过北京华睿同创影视文化有限公司等五家无实质业务往来的第三方公司，向其间接控股股东北京中纺丝路投资管理有限公司及其控制的材谷金带 （湖北）高新技术产业发展有限公司，累计转出资金1.0372亿元。 上述资金最终用于郑继平及其关联方的日常运营或债务清偿。尽管公司称已于2023年8月15日前收回全部本金及补偿款1.0592亿元，但关键问题在于：这笔 超亿元的关联交易从未依法披露。 对郑继平给予警告，并处以罚款450万元（其中作为直接负责的主管人员罚款150万元，作为实际控制人罚款300万元）； 对段雯彦给予警告，并处以罚款150万元； 对赵娜给予警告，并处以罚款70万元。 合计罚款金额达970万元。 此次处罚并非孤立事件，而是嵌入在一场席卷资本市场的 ...

Core Viewpoint - The recent court ruling against Xu Mouqun in the financial fraud case related to the acquisition of Beitai Health by Yitong Century Technology Co., Ltd. highlights the increasing judicial efforts to combat financial fraud in China, emphasizing both the principal offenders and accomplices in such schemes [1][4]. Group 1: Case Background - Yitong Century initiated a major asset restructuring in 2016, acquiring 100% of Beitai Health for a total consideration of 1 billion yuan, with a commitment from the sellers to achieve a cumulative net profit of no less than 311 million yuan from 2016 to 2019 [2]. - In 2017, Beitai Health, under the direction of its original controllers, fabricated orders leading to financial misstatements in Yitong Century's 2017 annual report, resulting in administrative penalties from the China Securities Regulatory Commission [2][3]. Group 2: Judicial Outcomes - Xu Mouqun was sentenced to five years in prison and fined 500,000 yuan for his role in the fraud, which included providing funds and assisting in the financial deception that caused significant economic losses to Yitong Century [1][3]. - The court ordered the recovery of 40 million yuan from Xu's illegal gains to be returned to Yitong Century, with additional compensation required if the recovered amount was insufficient [1]. Group 3: Regulatory Environment - The case reflects a broader trend in China's regulatory environment, where the China Securities Regulatory Commission has begun to hold accomplices accountable alongside primary offenders in financial fraud cases, reinforcing a multi-faceted accountability system [4][6]. - Recent cases indicate a shift towards more stringent penalties for both the main perpetrators and those who assist in financial fraud, aiming to dismantle the ecosystem that supports such illegal activities [7][8].