而且，从 2022 年起，中国每年的死亡人数开始超过出生人数，并且正经历着人类历史上最大规模的老龄化浪潮 [1][2]。照理来说，殡葬业更应该生意兴 隆，稳赚不赔。 但出人意料的是，高价墓地逐渐少有人问津，多家殡葬业上市公司的营收出现下滑。连被称为"殡葬界茅台"的行业龙头，也开始走向亏损。殡葬生意为什 么不好做了？ 内地殡葬第一股，开始亏损 要弄明白这个问题，首先得了解什么是"殡葬"。它其实分成"殡"和"葬"。 根据民政部发布的《殡葬服务项目分类》，"殡"就是送别亲人的最后一段路程，包括遗体接运、告别仪式等项目，多由殡仪馆等公共机构提供，价格相对 透明 [3]。 "葬"则是人们对遗体或骨灰的最后安放，包括修建墓地、骨灰寄存等 [3]。这部分的费用差异很大，可以一分钱不花，也可以上不封顶。 过去在大众的印象里，殡葬是个旱涝保收的暴利生意。毕竟，无论经济如何，人总有一死，楼市再凉，"阴宅"也是刚需。 过去这家公司卖墓地有多挣钱呢？毛利率长期超过 80%，利润空间比很多奢侈品还高 [4]。 福寿园上一次出圈是在 2023 年，当时其旗下的上海松鹤园开售新墓区，一块 0.6 平方米，差不多工位办公桌大的三穴墓售价高达 ...

从行业第三方视角审视，此次人事调整与治理架构革新，也是福寿园在行业变局下的主动谋变。近年来，殡葬行 业正经历从"传统墓地经营模式"向"多元服务升级"的深层转型，人口老龄化带来的刚性需求增长持续扩容，消费者对生 态葬、数字化服务、生前契约等创新服务的诉求也同步升级。 12月12日晚，福寿园发布总裁变动公告，为进一步提升运营效率，公司设立"联席总裁"制度，由现任西部区域总 经理金磊屹及现任首席财务官马剑亭共同担任联席总裁。 福寿园表示，在新的管理架构下，金磊屹主要负责业务运营与市场拓展、集团战略规划与投资发展、流程管理与 风险控制及数位化转型等领域，马剑亭主要负责集团财务与资本管理、供应链体系管理、公益事务及品牌建设等领 域。同时，二人将共同负责人力资源管理与日常运营及管理决策。此次通过内部提拔两位年轻高管担任联席总裁，满 足"稳经营、强合规、重修复、促转型"的综合要求。 事实上，联席总裁制在上市公司中已有诸多成熟实践，其战略价值也得到市场验证。一方面，双领导架构能够保 障战略执行的连贯性与一致性，尤其在行业转型、外部环境高度不确定的当下，两位新任总裁可实现专业互补、协同 决策，构建集体决策的高效科学治理架构。 ...

规定针对线上标价越来越普遍的情况，对相关经营者通过网络方式标价提出了更加明确、具体的要求， 并对推进殡葬服务机构收费网络集中公示作出了规定。 考虑到殡葬服务、殡葬用品、殡葬服务和用品组合、安葬设施、生态安葬的不同特点，政府定价(含指 导价)、行政事业性收费、市场调节价等不同定价形式的特点，规定对标价内容做了区分，分别列明了 标价要求，并首次提出"一墓一标"原则。 鉴于经营者自行增加公示的信息、已销售墓穴和骨灰格位的信息、结算清单包含的信息，对市场价格预 期、价格秩序具有较为重要的影响，规定对相关信息的标示提出了明确要求。 新京报讯据北京市市场监督管理局消息，日前，北京市市场监督管理局等五部门关于印发《北京市殡葬 行业经营者明码标价规定》，自2026年1月15日起施行。 规定提出，在北京市行政区域内依法提供有偿殡葬服务、经营殡葬用品的经营者，应当按照该规定明码 标价。 为了进一步推动解决殡葬行业价格信息不对称问题，按照依法合规、统一规范、便民利民的原则，规定 制定了五种明码标价参考样式，供相关经营者参考使用。 ...

《规定》首次提出"一墓一标"原则，即经营者应当按照规定的内容和方式标明正在销售的墓穴、骨灰格 位的基本信息和价格信息。正在销售的墓穴、骨灰格位因基本信息不同而实行不同价格的，经营者应当 标明每一个墓穴、骨灰格位的基本信息和价格信息。而对于已销售的墓穴和骨灰格位，相关经营者应当 在销售价目表中予以明确标示，或及时撤下相关公示信息。 此外，针对中介服务乱象，《规定》要求，提供殡葬中介服务，应当将中介服务费用、代收代缴费用分 别明码标价，不得加价收取代收代缴费用。 北京商报讯（记者 张茜琦）近日，市市场监管局等5部门制定《北京市殡葬行业经营者明码标价规 定》，首次提出墓穴以及骨灰墙、骨灰廊、骨灰亭、骨灰堂等骨灰格位安葬设施的销售，实行"一墓一 标"原则。该规定将自2026年1月15日起施行。 ...

针对殡葬中介，明确提出对非见面方式洽谈业务的明码标价要求，并要求单独标注殡葬服务机构服务项 目和显著标示特殊费用。 针对其他特殊情况，明确消费前应告知丧属用品或者服务价格，结算时出具列明收款项目和价格单据， 并对价格比较行为和涉外殡葬服务提出具体规定。 通过严格的收费项目明码标价要求，推动殡葬领域经营者收费透明化与规范化，可有效防范"天价墓 地""天价服务"等殡葬乱象。 殡葬是关系千家万户的民生大事。为规范殡葬领域经营者明码标价行为，预防和制止价格欺诈，维护市 场价格秩序，保护丧属、经营者合法权益和社会公共利益，日前，市场监管总局研究制定的《殡葬领域 明码标价规定(试行)》(以下简称《规定》)面向社会公开征求意见，进一步规范殡葬领域价格收费行 为，有效回应民生关切。 一、《规定》坚持问题导向，直面当前殡葬领域价格收费的普遍性突出性问题并明确有关规则 《规定》聚焦殡葬领域相对封闭容易产生信息不对称、收费不合规等问题，要求殡葬领域经营者根据殡 葬用品、服务、套餐特点，全面、完整、清晰、规范标示殡葬用品和服务的价格信息，并同步公示优惠 政策、监督方式等内容。明确明码标价地点方式，推动殡葬领域经营者动态调整标价内容， ...

人民财讯11月26日电，市场监管总局公开征求《殡葬领域明码标价规定（试行）（征求意见稿）》的意 见，为规范殡葬领域经营者明码标价行为，预防和制止价格欺诈，维护市场价格秩序，市场监管总局会 同民政部研究起草了《殡葬领域明码标价规定（试行）（征求意见稿）》，现向社会公开征求意见，意 见反馈截止日期为2025年12月25日。意见稿提出，殡葬领域经营者应当按照公开透明、真实准确、公平 诚信、易于理解的原则，全面、完整、清晰、规范标示殡葬用品和服务的价格信息。严禁利用信息不对 称实施价格违法行为，侵犯丧属和其他经营者的合法权益。 ...

Core Viewpoint - The competition aims to select skilled talents in the funeral service industry, enhancing the overall quality and skills of workers in the sector [1] Group 1: Competition Overview - The 2026 National Civil Affairs Industry Vocational Skills Competition Liaoning Provincial Selection was held in Shenyang on November 19 [1] - The event is organized by the Provincial Civil Affairs Department, Provincial Human Resources and Social Security Department, and Provincial Federation of Trade Unions [1] - It serves as a platform for selecting skilled personnel in the funeral industry, encouraging workers to improve their skills and overall quality [1] Group 2: Competition Structure - The competition is categorized as a provincial-level Class A vocational skills competition, featuring individual events [1] - Participants must have at least two years of work experience in relevant occupations [1] - The competition includes theoretical knowledge contests and practical operation contests based on the National Occupational Skills Standards (2021 Edition) for funeral service personnel and embalming technicians [1] Group 3: Selection Process - The top two contestants from each event will qualify for the national competition, while the third and fourth place contestants will serve as substitutes [1] - The top four contestants will participate in pre-training for the national competition [1] Group 4: Industry Development - The civil affairs system in the province focuses on skill enhancement, aiming to build a high-quality, professional talent pool in civil affairs [1] - The province has organized multiple vocational skills competitions to create platforms for talent growth and showcase [1] - Active participation in national vocational skills competitions has led to notable achievements [1]

Core Insights - The article highlights the resilience of certain industries that continue to thrive despite economic downturns and the ongoing pandemic, revealing hidden profit opportunities in seemingly mundane sectors [1][6]. Group 1: Eyewear Industry - The eyewear industry is characterized by high profit margins, with frame costs ranging from a few dozen to over a hundred yuan, while retail prices can reach hundreds or even thousands of yuan [1]. - Average gross profit margins for eyewear stores are reported to be at least 45%, although high rent and labor costs can compress net profit margins [1]. Group 2: Breakfast Industry - The breakfast industry, despite its labor-intensive nature, offers significant profit potential, as illustrated by a couple selling scallion pancakes, where the cost per pancake is less than 0.5 yuan, but the selling price is around 3 yuan [3]. - If they sell 1,000 pancakes daily, their income can reach 2,500 yuan, indicating a lucrative return on their efforts [3]. Group 3: Vegetable Retail Industry - Vegetable vendors face demanding work hours but can achieve substantial profits, with purchasing costs often only a few cents to a couple of yuan per kilogram, while selling prices can range from 5 to over 10 yuan per kilogram [5]. - Strategic location near large residential areas can enhance profitability for vegetable shops, despite costs associated with spoilage and rent [5]. Group 4: Funeral Industry - The funeral industry is known for its high profit margins, particularly in the sale of funeral services and products, such as urns that can be sold for thousands to tens of thousands of yuan, despite their low purchase cost [5]. - The sale of burial plots also presents significant profit opportunities, with prices for a one-square-meter plot often exceeding tens of thousands of yuan [5]. Group 5: Recycling Industry - The recycling industry, often overlooked, presents lucrative opportunities, as waste materials can be sold at multiples of their purchase price after processing [5]. - For instance, scrap metal from old wires can be sold for a higher price after extraction, and old mobile phones can yield profits when resold to repair shops [5]. Conclusion - The article concludes that despite challenging economic conditions, there are numerous "quietly profitable" industries that can provide substantial earnings for operators willing to engage in them [6].

Core Viewpoint - The Sichuan Market Supervision Administration has issued a set of 25 reform measures aimed at optimizing the business environment, focusing on key areas such as market access, fair competition, quality development, intellectual property, regulatory enforcement, credit supervision, smart regulation, and support for individual businesses [1][2]. Group 1: Market Access and Exit - The measures emphasize improving the efficiency of business registration, changes, and cancellations, as well as enhancing regional collaboration in business registration [2] - A forced liquidation exit mechanism will be explored to address the issue of "zombie enterprises" that occupy resources and face difficulties in exiting the market [2] Group 2: Fair Competition - The measures target issues related to fair competition, including the abuse of administrative power and anti-competitive practices in key areas such as bidding, government procurement, and public-private partnerships [3] - A special campaign will be launched to address issues in the live e-commerce sector, including false advertising and fraudulent practices [3] Group 3: Quality Improvement and Smart Regulation - The measures focus on enhancing quality infrastructure and supporting key industrial chains, with initiatives to assist businesses in quality testing, standard formulation, and certification [5] - New regulatory measures include expanding the rules for common violations, enhancing non-site inspections through technology, and establishing a "one code for all" service system [5] Group 4: Support for Individual Businesses - Individual businesses will receive targeted support based on their classification into survival, growth, and development types, with a focus on those with strong brand reputation and growth potential [6] - The measures aim to create a first-class business environment that enhances the overall experience for business entities [6]

Core Insights - Fushouyuan, a major player in the funeral industry, reported its first loss since going public, with a revenue decline of 44.5% and a net loss of 261 million yuan in the first half of 2025 [2][10] - The company's previous business model, characterized by high-priced burial plots and strong profitability, is now under scrutiny as it faces significant challenges [2][10] Historical Context - Founded in 1994, Fushouyuan was one of the first compliant private funeral service providers in China, rapidly expanding its operations across 19 provinces and over 40 cities [4] - After its successful IPO in 2013, the company maintained impressive financial performance, with gross margins consistently above 92%, peaking at 92.8% [4][6] Business Model and Profitability - The majority of Fushouyuan's profits came from its core business of operating burial plots, which are priced based on market demand rather than government regulations [6] - The average price of a burial plot increased from 111,000 yuan in 2021 to 119,400 yuan in 2023, with customized options reaching up to 500,000 yuan [6][10] Current Challenges - In the first half of 2025, the average price of burial plots plummeted nearly 50% to 63,400 yuan, with sales volume decreasing by 6.7% [10] - The decline in sales is attributed to three major trends: a shift towards more rational consumer spending due to economic pressures, changing societal attitudes towards funeral expenses, and increased regulatory scrutiny aimed at reducing excessive profits in the funeral industry [10][15] Societal and Regulatory Changes - The concept of "thick nurturing and thin burial" is gaining traction, with more individuals prioritizing care for the elderly during their lifetime over extravagant funeral expenses [12][13] - Recent policy proposals from the Ministry of Civil Affairs emphasize the need for non-profit operations in the funeral sector, signaling a shift away from profit-driven models [15][17] Industry Outlook - The losses experienced by Fushouyuan reflect broader changes within the funeral industry, indicating a need for a balance between commercial operations and public service [17] - The company must explore new directions for sustainable operations while maintaining service accessibility and adapting to evolving consumer preferences [17]