证券代码：000955 证券简称：欣龙控股 公告编号：2025-013 欣龙控股（集团）股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 一、拟续聘会计师事务所的基本情况 （一）机构信息 项目合伙人及签字注册会计师 1：张磊，2009 年成为注册会计师， 始为本公司提供审计服务，近三年签署上市公司审计报告 9 家，近三 年复核上市公司审计报告 4 家。 天职国际会计师事务所（特殊普通合伙） （以下简称"天职国际"） 创立于 1988 年 12 月，总部北京，是一家专注于审计鉴证、资本市场 服务、管理咨询、政务咨询、税务服务、法务与清算、信息技术咨询、 工程咨询、企业估值的特大型综合性咨询机构。 天职国际首席合伙人为邱靖之，注册地址为北京市海淀区车公庄 西路 19 号 68 号楼 A-1 和 A-5 区域，组织形式为特殊普通合伙。 天职国际已取得北京市财政局颁发的执业证书，是中国首批获得 证券期货相关业务资格，获准从事特大型国有企业审计业务资格，取 得金融审计资格，取得会计司法鉴定业务资格，以及取得军工涉密业 务咨询服务安全保密资质等国家实行资质管理 ...

董事会审计委员会对 德勤华永会计师事务所（特殊普通合伙） 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理准 则》《国有企业、上市公司选聘会计师事务所管理办法》《上海证券交易所上市公 司自律监管指引第 1 号——规范运作》及中国国际贸易中心股份有限公司（以下简 称"公司"或"中国国贸"）的《公司章程》和《董事会审计委员会工作规程》等 规定和要求，公司董事会审计委员会对会计师事务所 2024 年度履行监督职责情况报 告如下： 一、2024 年年审会计师事务所基本情况 （一）会计师事务所基本情况 德勤华永会计师事务所（特殊普通合伙）（以下简称"德勤华永"）前身为 1993 年 2 月成立的沪江德勤会计师事务所有限公司，于 2002 年更名为德勤华永会计师事 务所有限公司，于 2012 年 9 月经财政部等部门批准转制成为特殊普通合伙企业。德 勤华永注册地址为上海市黄浦区延安东路 222 号 30 楼。 德勤华永具有财政部批准的会计师事务所执业证书，并经财政部、中国证监会 批准，获准从事 H 股企业审计业务。德勤华永已根据财政部和中国证监会《会计师 事务所从事证券服务业务备案管理办法》等相关文件的 ...

Core Viewpoint - Shanghai Fojie Environmental Technology Co., Ltd. has appointed Tianjian Accounting Firm as the auditing institution for its 2024 financial report and internal control audit, affirming the firm's compliance, independence, and diligence in its duties [1][7]. Group 1: Basic Information of Tianjian Accounting Firm - Tianjian Accounting Firm was established in July 2011 and is located in Hangzhou, Zhejiang Province, with 241 partners and 2,356 registered accountants as of December 31, 2024 [1]. - The firm reported a total audited business revenue of RMB 3.483 billion in 2023, with audit service revenue of RMB 3.099 billion and securities service audit fees totaling RMB 720 million [1]. Group 2: Investor Protection Capability - Tianjian Accounting Firm has established a robust investor protection capability, with a cumulative professional risk fund and insurance compensation limit exceeding RMB 200 million as of the end of 2024 [2]. - The firm has faced civil lawsuits related to its professional conduct in the past three years, including a case involving Huayi Electric, where it was required to bear joint liability for financial fraud [2]. Group 3: Assessment of the Firm's Performance - The firm has a dedicated audit team with extensive experience in auditing listed companies, supported by experts in various fields such as tax, information systems, and risk management [4]. - Tianjian Accounting Firm has developed a comprehensive and practical audit work plan focusing on key audit areas, including revenue recognition and asset impairment [4][5]. Group 4: Audit Quality Management Mechanism - The firm adheres strictly to auditing standards and has established a complete audit quality management system, ensuring effective policies and procedures are in place [5][6]. - A quality control department oversees the implementation of the quality management system, ensuring compliance with auditing procedures before report issuance [6]. Group 5: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6]. Group 6: Overall Evaluation - The company concludes that Tianjian Accounting Firm possesses the qualifications for auditing securities and futures-related businesses, demonstrating professional capability and investor protection that meet audit requirements [7].

Core Viewpoint - China Communications Construction Company Limited has appointed Ernst & Young Hua Ming as the auditor for its 2024 financial report, ensuring compliance with relevant regulations and maintaining independence and diligence in its auditing practices [1][2]. Group 1: Qualifications of Ernst & Young Hua Ming - Ernst & Young Hua Ming was established in September 1992 and transitioned to a special general partnership in August 2012, with a headquarters in Beijing and 251 partners as of the end of 2024 [1]. - The firm is one of the first in China to obtain qualifications for securities and futures-related business and H-share enterprise audits, demonstrating extensive experience in securities services [1]. - Ernst & Young Hua Ming has 23 branches across major cities in China and ranks first in the 2023 annual evaluation of accounting firms by the Chinese Institute of Certified Public Accountants, with over 1,700 registered accountants [2]. Group 2: Professional Record - In the past three years, Ernst & Young Hua Ming has not faced any criminal or administrative penalties, with only three supervisory management measures and one disciplinary action recorded [2][3]. - The firm’s partners and signing accountants have maintained a clean record, ensuring no penalties from regulatory bodies [3]. Group 3: Quality Management Level - Ernst & Young Hua Ming has established a comprehensive quality management system that includes risk assessment, governance, ethical requirements, and monitoring procedures to ensure effective quality management [3][4]. - The firm conducts additional quality reviews for high-risk projects, ensuring all significant issues are resolved before report issuance [4]. Group 4: Audit Service Quality - The firm has dedicated audit teams with extensive experience in auditing listed companies and the construction industry, supported by a team of experts in various fields [5]. - Ernst & Young Hua Ming has developed detailed audit plans and timelines, ensuring compliance with reporting deadlines and effective communication with non-EY auditors [5][6]. Group 5: Risk Management and Information Security - Ernst & Young Hua Ming has established a systematic information security control system, addressing sensitive information management and ensuring compliance with confidentiality requirements [7]. - The firm has set aside a professional risk fund and purchased professional liability insurance, with a total coverage exceeding RMB 200 million, demonstrating strong investor protection capabilities [8]. Group 6: Performance and Communication - Ernst & Young Hua Ming has effectively communicated with the company regarding audit focus, adjustments, and opinions, providing timely and comprehensive performance reports [8].

Core Viewpoint - Jiangsu Nonghua Smart Agriculture Technology Co., Ltd. has appointed Tianzhi International Accounting Firm as its financial and internal control audit institution for the year 2024, following a thorough evaluation of Tianzhi's qualifications and compliance with relevant regulations [1][7]. Group 1: Basic Information of Tianzhi International - Tianzhi International was established in December 1988 and is headquartered in Beijing, specializing in audit assurance, capital market services, management consulting, and other consulting services [1]. - As of December 31, 2023, Tianzhi International reported total audited revenue of 3.197 billion yuan, with audit service revenue of 2.641 billion yuan and securities service revenue of 1.287 billion yuan [2]. Group 2: Investor Protection Capability - Tianzhi International has accumulated sufficient professional risk funds and purchased professional insurance with a total compensation limit of no less than 200 million yuan [3]. Group 3: Professional Record - The project partner and signing CPA for the 2024 audit is Zhang Jian, who has been a CPA since 2001 and has signed audit reports for at least 10 listed companies in the past three years [4]. - The quality control reviewer for the project is Fu Jiaoliang, who has been a CPA since 2006 and has signed audit reports for 7 listed companies in the past three years [4]. Group 4: Independence - Tianzhi International and its project partners do not have any circumstances that could affect their independence [7]. Group 5: Appointment Process - The audit committee of the board of directors reviewed and approved the proposal to reappoint Tianzhi International, expressing satisfaction with their performance in the previous year's audit [7]. Group 6: Audit Performance for 2024 - Tianzhi International conducted the audit in accordance with the Chinese CPA auditing standards and issued an unqualified audit report, indicating that the financial statements fairly reflect the company's financial position as of December 31, 2024 [8].

Core Viewpoint - The evaluation report assesses the performance of Rongcheng Accounting Firm for the 2024 fiscal year, highlighting its qualifications, operational records, resource allocation, quality management, audit work plans, information security management, and risk-bearing capacity [1][2][3][4][5][6][7][8] Group 1: Qualifications - Rongcheng Accounting Firm, established in 1988 and restructured in 2013, is one of the earliest firms authorized to provide securities services in China, with 212 partners and 1,552 registered accountants as of December 31, 2024 [1] - The firm has a significant number of professionals experienced in auditing, with 781 accountants having signed securities service audit reports [1] Group 2: Operational Records - In 2023, Rongcheng's total revenue was 287.22 million yuan, with audit business revenue at 274.87 million yuan and securities and futures business revenue at 149.86 million yuan [2] - The firm audited 394 listed companies in 2023, with total audit fees amounting to 48.84 million yuan, primarily serving clients in manufacturing and information technology sectors [2] Group 3: Resource Allocation - The firm has a dedicated audit team with members experienced in auditing listed companies and state-owned enterprises, particularly in the pharmaceutical industry [3] - A comprehensive support system is in place, including experts in various fields such as tax, risk management, and sustainable development [3] Group 4: Quality Management - Rongcheng has established a quality management system that includes consultation procedures, mechanisms for resolving professional disagreements, and internal quality reviews [5][6] - The firm has not identified any quality management defects in the past year, indicating effective execution of quality management measures [6] Group 5: Audit Work Plan - The audit work plan for 2024 focuses on key areas such as revenue recognition, sales expenses, and accounts receivable credit losses, ensuring compliance with the company's reporting timeline [6] Group 6: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6] Group 7: Risk-Bearing Capacity - Rongcheng has purchased professional liability insurance with a cumulative compensation limit of no less than 200 million yuan, demonstrating its commitment to investor protection [7] - The firm is currently involved in a civil lawsuit related to securities false statements, which is under appeal [8]

三生国健: 三生国健：关于安永华明会计师事务所 （特殊普通合伙）履职情况的评估报告 三生国健药业（上海）股份有限公司 关于安永华明会计师事务所（特殊普通合伙）履职 情况的评估报告 三生国健药业（上海）股份有限公司（以下简称"公司"）聘 请安永华明会计师事务所（特殊普通合伙）（以下简称"安永华 明"）作为对公司2024年度财务报告出具审计报告的会计师事务所。 根据财政部、国务院国有资产监督管理委员会、中国证券监督 管理委员会颁布的《国有企业、上市公司选聘会计师事务所管理办 法》，公司对安永华明在2024年度的审计工作的履职情况进行了评 估。具体情况如下： 一、2024年年审会计师事务所基本情况 安永华明近三年因执业行为受到刑事处罚0次、行政处罚0次、 监督管理措施3次、自律监管措施0次、纪律处分0次。13名从业人员 近三年因执业行为受到刑事处罚0次、行政处罚1次、监督管理措施4 次、自律监管措施1次和纪律处分0次；2名从业人员近三年因个人行 为受到行政监管措施各1次，不涉及审计项目的执业质量。根据相关 法律法规的规定，上述事项不影响安永华明继续承接或执行证券服 务业务和其他业务。 （一）会计师事务所基本情况 安 ...

Group 1 - The China Development Forum 2025 aims to explore new economic dynamics and promote global economic stability, attracting global leaders and scholars [1][3] - The forum serves as a high-level dialogue platform for policymakers and business leaders, focusing on macroeconomic policies and growth [3] - Key discussions include China's economic growth target of "around 5%" for the year, which aligns with the "14th Five-Year Plan" and supports the "15th Five-Year Plan" [5] Group 2 - The forum emphasizes the importance of technological innovation and its role in driving new productive forces, with a focus on artificial intelligence and sustainable development [6][7] - The Chinese government is prioritizing key core technology research and development in sectors like integrated circuits and new energy vehicles [7] - Initiatives to boost domestic consumption are being implemented, including a special action plan to enhance effective demand through high-quality supply [8] Group 3 - The forum is recognized as a key window for observing the implementation of policies from China's Two Sessions, highlighting confidence in China's economic development [9] - KPMG's commitment to deepening its presence in China and supporting global service delivery is reinforced through participation in the forum [9]

以下文章来源于金角财经 ，作者Chong Lei 金角财经 . 城市新中产读本，拆解经济事件背后的逻辑。 回顾过往，恒大、康美等财务造假大案中的审计机构，都因失职遭受了严厉惩处。值得警惕的是，作 为头部内资所的大华却重蹈覆辙，其执业质量屡遭监管警示。这引发出一个令人窒息的问题： 当系统性风险已然显现，为何专业机构的风控机制仍形同虚设？为何监管警示与市场预警不断发出， 却始终未能触动其整改决心？ 作者：Chong Lei,CFA 来源：金角财经（ID: F-Jinjiao) 大华会计师事务所，正深陷东方集团的造假风波。 不久前，证监会通报了东方集团财务造假案的最新进展，称后者披露的2020年至2023年财务信息严重 不实，涉嫌重大财务造假，可能触及重大违法强制退市情形。 "连续造假4年"震惊市场同时，作为东方集团的审计机构，大华的角色也被放至聚光灯下。 作为对东方集团审计多年的专业机构，大华在数年间，面对那些连普通投资者都能察觉的财务数据异 常，如过百亿高营收与极低毛利率的诡异矛盾，仿佛视而不见，连续给出"标准无保留"意见。这不禁 让人发问，大华究竟是专业能力不足，还是另有原因？ 此外，近年来，大华已多次出现在 ...

建立中小投资者救济机制 2024年，证监会和交易所启动的新一轮退市制度改革，加大了对上市公司财务造假和大股东资金占用的打 击力度。黄世忠表示，这对遏制上述两种违法行为起到强大的震慑作用，有利于促进资本市场健康发展。 但上市公司退市，必然涉及法律诉讼，而在此类案件中，中小投资者被动遭受多次伤害。 黄世忠以大股东违规占用上市公司资金为例向记者提到，资金占用导致上市公司经济利益受损，中小股东 的权益受到第一次伤害；上市公司因此被监管部门立案，股价通常会大幅下跌，中小投资者受到第二次伤 害；若上市公司最终被处以罚款，中小股东按股权比例承担相应罚款支出，再加上因大股东资金占用触发 退市条件被退市，中小投资者又遭遇了第三、第四次伤害。 为此，黄世忠建言，在审理这方面的案件中，可以探索引入中小投资者权益救济机制。具体来说，主要包 括五个方面： 一是对上市公司财务造假和大股东资金占用进行行政处罚的罚金，不应由上市公司支付，而应由负有直接 责任的大股东和董监高支付； 二是对财务造假和资金占用负有直接责任的大股东和董监高处以的罚款，不应上缴国库，而应作为中小投 资者赔偿基金； 三是上市公司因财务造假和大股东违规占用资金被监管部门 ...