张明益认为，AI、大数据等数字科技在ESG领域具有多元应用前景。从支撑上市公司实现可持续发展目 标的角度看，在环境场景中，AI可优化能源管理系统，实时监测能源消耗，实现节能减排。社会场景 中，可借助大数据分析员工需求，改善工作环境与福利。治理场景下，AI助力企业完善风险管理体 系，识别潜在合规风险，优化公司决策流程，提高治理效率。 张明益表示，结合安永的经验与观察，接下来，AI+ESG的核心价值将从"工具辅助"转向"战略驱动"， 多个重点行业或将取得突破，如高碳行业(电力、钢铁、化工)、制造业以及金融业等。 随着AI技术在ESG领域持续渗透，现有ESG披露机制也将助力AI治理落地。安永大中华区ESG可持续发 展主管合伙人李菁认为，ESG披露机制是连接企业实践与外部监督的制度框架，通过规则设计引导"技 术向善"。具体而言，ESG披露机制可以进一步推动AI治理体系化构建，从制度层面规避技术滥用风 险；强化AI治理外部监督，尤其投资者可以根据ESG披露信息择优进行投资，形成正向激励机制；增强 AI治理的价值传导，促使企业将技术伦理、社会影响评估嵌入产品设计与业务流程，实现技术创新与 ESG目标协同进化。 中证报中证 ...

Group 1 - The emergence of AI technologies, such as Deepseek, is set to enhance the ESG (Environmental, Social, Governance) development of listed companies, promoting a new model of "technology innovation + green governance" [1][5] - The fourth "Listed Company Sustainable Development Officer Forum and Annual Best Awards Evaluation" was launched on May 7, focusing on the innovative application of AI in the entire ESG governance chain [1][6] - Ernst & Young (EY) has introduced an AI-assisted evaluation mechanism for this year's awards, utilizing the "EY Corporate ESG Information Database" to improve the scientific and fair nature of the evaluation [1][8] Group 2 - The mandatory disclosure of ESG information has become a critical requirement for listed companies, especially with the new regulations from the China Securities Regulatory Commission (CSRC) effective from July 1 [4][5] - The CSRC's revised disclosure management measures mark a significant shift in ESG reporting, transitioning from optional to mandatory for listed companies [4][6] - The three major stock exchanges in China have also established guidelines to standardize the disclosure of sustainable development reports, providing detailed guidance for companies [4][6] Group 3 - The current macroeconomic context indicates that China is at a critical stage in its "14th Five-Year Plan" for carbon peak, creating a favorable environment for the development of green low-carbon industries [5][6] - Companies are shifting from passive compliance to proactive innovation in ESG disclosures, aiming to transform ESG into a new growth point that balances environmental benefits and commercial value [5][6] - The integration of ESG systems with China's new productive forces is accelerating, positioning ESG as a key driver for high-quality economic development [6][7] Group 4 - AI is expected to significantly enhance the efficiency of corporate ESG disclosures by improving data processing, policy analysis, and alignment with industry standards [7] - The transition from compliance disclosure to value communication is facilitated by AI, allowing companies to better convey their sustainable development competitiveness [7] - AI will also play a crucial role in the cultivation of ESG talent within companies, although challenges such as technological credibility and industry application scenarios remain [7][8] Group 5 - The evaluation standards for the awards cover nine dimensions, including innovation, low-carbon emission reduction benefits, ecological environmental benefits, social responsibility benefits, and governance improvement benefits [10] - EY aims to continue supporting Chinese companies in contributing to global sustainable development by integrating local wisdom with global values [10]

Core Viewpoint - The recent revision of the "Administrative Measures for the Record-Filing of Accounting Firms Engaging in Securities Services" aims to systematically reshape the practice ecology of accounting firms, enhancing regulatory oversight and quality control in the securities services sector [1][4]. Summary by Relevant Sections Revision Highlights - The revised measures include three main aspects: improving record-filing requirements with a focus on practice quality, enhancing management processes for comprehensive oversight, and better coordination with the "Certified Public Accountant Law" [1][2]. New Requirements - The revised measures stipulate that accounting firms must meet six requirements, including "integrated internal management standards," and must submit detailed documentation regarding their internal management systems during initial record-filing [2][3]. Regulatory Framework - The revised measures establish a full-cycle regulatory chain of "record-filing—verification—tracking—exit," allowing for dynamic management and continuous compliance monitoring of accounting firms [3][4]. - Regulatory authorities can impose a six-month rectification period for firms that fail to meet standards, with potential cancellation of their securities service business record if they do not comply [3]. Industry Impact - The revision signifies a shift from mere compliance to substantive capability regulation, compelling accounting firms to enhance their governance mechanisms to adapt to the evolving regulatory landscape [4]. - The measures aim to create a healthier and more transparent practice environment for accounting firms, ultimately fostering a market that favors quality institutions over subpar ones [4].

Group 1 - Hong Kong Stock Exchange (HKEX) reported record high revenue and net profit for Q1, with revenue at HKD 68.57 billion, a 32% year-on-year increase, and net profit at HKD 40.77 billion, a 37% increase [1][2] - Average daily trading value for Hong Kong stocks reached a new high of HKD 242.7 billion, while average daily trading value for Exchange Traded Products (ETPs) was HKD 39.4 billion [2] - The bond connect northbound trading also saw record average daily trading value, along with the settlement amount for the over-the-counter clearing company [2] Group 2 - The IPO activity in Q1 2025 continued the strong momentum from H2 2024, with 17 companies listed and total fundraising amounting to HKD 18.7 billion, nearly four times that of Q1 2024 [4] - HKEX is ranked among the top five global markets for new listings [4] Group 3 - During the annual general meeting, shareholders questioned the capability of PwC to continue as the external auditor, with a voting approval rate of 86.52% for their reappointment, lower than other resolutions which exceeded 90% [9] - HKEX stated that they will consider changing auditors in 2026, but will not do so in 2025 [9]

Group 1 - The company plans to sign a financial service agreement with China National Gold Group Finance Co., Ltd. for the period from 2025 to 2028, with a maximum daily deposit balance of RMB 10 billion and a loan service limit not exceeding the maximum credit limit [21][23] - This transaction constitutes a related party transaction and does not constitute a major asset restructuring [22] - The agreement aims to broaden the company's financing channels, reduce financing costs, and improve capital management efficiency [23] Group 2 - The company will provide loan guarantees for its subsidiaries, including RMB 140 million for Jiapigou Company, RMB 150 million for Henan Jinyuan, RMB 130 million for Songxian Jinniu, RMB 125 million for Zhongjin Songxian Songyuan, and RMB 80 million for Hebei Yueri [38][39] - The total amount of external guarantees after this loan will be RMB 818.09 million, accounting for 2.99% of the company's latest audited net assets [61][62] - The guarantees are necessary to meet the operational needs of the subsidiaries and ensure stable business development [60] Group 3 - The company’s wholly-owned subsidiary, Henan Zhongyuan Gold Smelting Plant, plans to engage in hedging activities to mitigate risks associated with price fluctuations in the market for gold, silver, copper, and nickel [66][69] - The maximum margin for the hedging business will not exceed RMB 700 million, with a hedging scale limit of 29 tons of gold, 217 tons of silver, 35,000 tons of copper, and 361 tons of nickel [70][71] - The hedging activities will be conducted on the Shanghai Futures Exchange and are aimed at maintaining stable operational performance [66][69]

文/梧桐兄弟 中兴财光华被责令改正，没收业务收入4,622,641.51元，并处以9,245,283.02元的罚款，其他签字会计师一并被罚。 1.弘高装饰虚构工程项目合同，虚增工程项目收入和利润，导致弘高股份2015年虚增收入7,939.97万元，虚增利润2,116.53万元；2016年虚增收入21,906.38万元，虚 增利润3,113.97万元。该等项目合同产生的应收账款的减值计提与转回，导致弘高股份2017年虚减利润2,698.04万元，2018年虚增利润3,100.33万元。 近期，北京证监局公布一份行政处罚决定书， 中兴财光华在对弘高股份2018年、2019年、2020年、2021年年度财务报表审计过程中未勤勉尽责，出具的审计报告 存在虚假记载。 2.弘高装饰对仅收取管理费的建筑施工挂靠类工程项目，按照项目合同金额确认收入和成本，并确认相关应收账款，虚增工程项目收入和利润，导致弘高股份2015 年虚增收入2,450.00万元，虚增利润512.00万元；2016年虚减收入223.25万元，虚减利润302.18万元；2017年虚增收入6,199.41万元，虚增利润367.24万元；2018年 虚增收入7 ...

Core Viewpoint - The Ministry of Finance and the China Securities Regulatory Commission (CSRC) have revised the "Management Measures for the Record-Filing of Accounting Firms Engaging in Securities Services," aiming to enhance supervision and management of accounting firms in the securities sector, thereby improving their professional capabilities and service quality to better support capital market development [1][2]. Group 1: Regulatory Changes - The revised measures specify requirements for record-filing, documentation, and verification processes for accounting firms engaging in securities services [1]. - The measures emphasize the importance of quality management and integrated management within accounting firms, aiming to enhance their professional responsibility and risk management capabilities [1][2]. - The new regulations introduce a comprehensive management loop, focusing on continuous compliance with record-filing requirements and enhancing the effectiveness of supervision through joint verification [1][2]. Group 2: Major Events and Reporting - Accounting firms must report significant changes such as name changes, partner changes, and establishment or dissolution of branches to the Ministry of Finance, which will then relay this information to the CSRC [2]. - In cases of penalties or legal disputes involving accounting firms, they are required to report these incidents through the designated record-filing platforms [2]. Group 3: Future Directions - The Ministry of Finance and CSRC plan to enhance guidance for accounting firms to ensure they understand and effectively implement the new measures, thereby improving their competency in securities services [3]. - There will be a focus on improving record-filing platforms and facilitating information sharing to streamline the record-filing process for accounting firms [3].

据中国注册会计师协会4月8日消息，近日，中注协向有关会计师事务所发出上市公司2024年年报审计约 谈函，提示防范上市公司内部控制审计风险，并要求会计师事务所说明承接的有关上市公司客户2024年 内部控制审计开展情况。 ...

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 登录新浪财经APP 搜索【信披】查看更多考评等级 4月7日，江苏证监局发布公告，对苏亚金诚会计师事务所（特殊普通合伙）从业人员祁成兵采取出具警 示函的行政监管措施，并记入证券期货市场诚信档案。 公告显示，根据《中华人民共和国证券法》的有关规定，中国证监会对苏亚金诚会计师事务所（特殊普 通合伙）执业的江苏舜天股份有限公司（以下简称江苏舜天）2015年年报审计项目进行了调查。发现事 务所在执业过程中存在以下问题： 一、业务承接程序存在缺陷 2015年事物所首次承接江苏舜天业务，应当与前任会计师就对审计有重大影响的事项进行沟通。调查发 现，审计底稿中收到前任会计师回复函时间晚于2015年审计报告出具时间，违反了《中国注册会计师审 计准则第1153号——前任注册会计师和后任注册会计师的沟通》第七条的规定。 上述执业问题违反了《上市公司信息披露管理办法》（证监会令第40号）第五十二条、五十三条的规 定。祁成兵作为江苏舜天2015年审计报告签字会计师，对上述违规行为负有主要责任。 基于上述违规行为，根据《上市公司信息披露管理办法》（证监会令第40号 ...

Group 1 - The core viewpoint of the article is the evaluation and supervision of Tianzhi International as the auditing firm for the company's 2024 annual audit, highlighting its qualifications and performance [1][5]. Group 2 - Tianzhi International, established in December 1988 and headquartered in Beijing, is a large comprehensive consulting firm specializing in audit assurance, capital market services, and management consulting [1][2]. - As of December 31, 2023, Tianzhi International had 89 partners and 1,165 registered accountants, with a total audited revenue of 3.197 billion yuan, of which audit service revenue was 319 million yuan [2]. - The company has a strong track record in securities services, having signed audit reports for 414 registered accountants in the past [2]. Group 3 - The audit committee conducted a thorough review of Tianzhi International's professional qualifications, business capabilities, integrity, independence, and past audit performance, concluding that it is qualified to provide auditing services for the company [3][4]. - The audit committee communicated with the auditing team regarding the audit scope, schedule, and key audit matters before the audit commenced [4]. - The audit committee's meetings resulted in the approval of various reports and proposals related to the 2024 financial report and internal control evaluation [4]. Group 4 - The audit committee believes that Tianzhi International maintained independence and diligence during the audit process, providing fair and objective opinions [3][5]. - The auditing process was conducted in a timely and orderly manner, with the audit report being objective, complete, clear, and timely [5].