Core Viewpoint - The Shaanxi Provincial Audit Office has introduced the "Shaanxi Province Grassroots Audit Big Platform Action Plan" to establish grassroots audit platforms at various administrative levels, including counties, townships, and villages [1] Summary by Sections Main Tasks of the Action Plan - Establish a grassroots audit database focusing on "data collection and resource integration" to create a comprehensive, dynamically updated, and intelligently shared database [2] - Develop a grassroots audit methodology library that includes full-chain verification methods for financial subsidies, a penetrating review mechanism for asset management, and comprehensive tracking audits for engineering projects [2] - Create a grassroots audit project library with a medium- to long-term audit project plan, prioritizing important projects and encouraging local audit agencies to select topics based on regional characteristics [2] - Form a big data analysis team within the provincial audit system to enhance audit efficiency and accuracy by combining policy risk points with data analysis and remote sensing technology [2] - Establish a grassroots audit results library to compile audit cases and results, enhancing the application of audit findings and reflecting the effectiveness of grassroots audit work [2] - Build a grassroots audit command system aimed at digital empowerment and resource coordination, integrating result statistics, progress management, and remote command [2] - Innovate grassroots supervision methods by creating a collaborative supervision system that integrates auditing, discipline inspection, and big data, promoting efficient utilization of audit results [2] Implementation and Timeline - The Shaanxi Provincial Audit Office has formed a leadership group for the construction of the grassroots audit big platform and established a three-level linkage mechanism to ensure orderly progress, with plans to complete the main construction by 2026 [3]

Group 1 - The core idea of the article is the implementation of a pre-audit investigation for the 2024 fiscal budget execution by the Rongcheng City Audit Bureau, focusing on a research-oriented audit approach that emphasizes "policy," "public opinion," and "data" [1][2] Group 2 - From the "policy" perspective, the audit bureau has compiled a comprehensive policy list that includes over a hundred policies related to "green low-carbon high-quality development," benefiting the public and agriculture, and has identified key aspects such as policy goals, execution measures, and fund allocation [1] - The bureau has conducted pre-audit communications with relevant departments to identify weaknesses and risks in policy execution, providing guidance for subsequent audits [1] Group 3 - From the "public opinion" perspective, the bureau has focused on the execution of livelihood policies and the distribution of subsidies, conducting in-depth research on key subsidy items such as urban and rural minimum living guarantees and support for special families [1] - The bureau has utilized platforms like the People's Heart Network and the 12345 hotline to gather public complaints related to livelihood issues, aiming to pinpoint audit breakthroughs in this area [1] Group 4 - From the "data" perspective, the bureau has initiated comprehensive data collection and analysis to determine audit priorities, including the aggregation of approximately 1.32 million payment records from the "One Card for People's Livelihood Subsidy System" [2] - A standardized data warehouse has been established to support subsequent analysis, and a comparative data analysis model has been constructed to evaluate the budget execution status of various budget units [2]

Core Insights - The provincial audit office and audit department have issued a "2025 Reform and Innovation Task Plan" aimed at enhancing audit supervision quality and efficiency, focusing on problem-oriented and effect-oriented approaches [1][2] - The plan includes 91 key reform and innovation tasks to be completed by the end of November this year, emphasizing the need for high-quality audit supervision to support comprehensive reforms [2] Group 1: Audit System Reform - The plan addresses the issue of audit's status not matching its role by optimizing the operation mechanism of the Party Audit Committee and its office [1] - It proposes the innovation and improvement of a comprehensive audit quality control system, enhancing supervision effectiveness over major policy implementation, risk prevention, project construction, and fund usage [1] Group 2: Technological Integration - The plan encourages the exploration of large model technology in audit practices, aiming to create intelligent audit assistants and automate the generation of audit evidence and business documents to improve work efficiency [1] - It focuses on key areas such as finance and state-owned enterprises, establishing intelligent analysis platforms to accurately identify problem clues and capture risk hazards in a timely manner through data modeling and dynamic monitoring [1] Group 3: Professional Development - The plan emphasizes the importance of building a high-quality, professional audit team, guided by party building, to enhance the cohesion of grassroots party organizations [2] - It includes initiatives for improving the capabilities of audit personnel through a tiered training system and exploring a performance management system tailored to the characteristics of the audit profession [2]

在深度共话环节，中信建投投资银行委员会执行总经理赵旭、松禾资本合伙人赵亮、启赋资本合伙人唐华林、华商律师事务所合伙人徐舜芝、毕马威中国审 计合伙人徐司辞围绕"港股IPO最新动向带给企业及投资机构的机遇及挑战"开展热烈讨论。从上市中介机构视角出发，嘉宾们就审计实操、募集资金管理、 港股再融资等内容分享见解，并深入探讨港股上市备案规范性要求、港股与A股财务会计处理差异等企业关注的焦点问题。 记者了解到，近年来，赴港上市热度持续攀升。2024年4月，中国证监会发布《五项资本市场对港合作措施》，明确支持内地行业龙头企业赴港上市；同年 10月，香港证监会和港交所联合声明，针对符合资格的A股公司推出快速审批时间表。5月7日，中国证监会主席吴清表示，将创造条件支持优质中概股企业 回归内地和香港股市。如今，香港已成为A股公司境外融资上市及中概股回流上市的首选平台。未来，深证企服中心将持续发挥平台纽带作用，整合深港两 地资源，为更多优质企业提供上市辅导、融资对接等全周期服务，搭建深港金融合作桥梁，助力企业借助资本市场实现跨越式发展。 （本文图片由前海管理局提供） 深圳商报·读创客户端记者 范宏韬 5月16日，在深圳市委金融办、 ...

Core Insights - The audit report from Dongguan's Audit Bureau highlights 202 issues related to financial management and policy implementation, with 181 issues rectified and 21 remaining unresolved as of March 2025 [1][11] - The report emphasizes the need for continuous monitoring and strong measures to ensure the completion of rectifications and the fulfillment of responsibilities by audited units [1][13] Financial Management - A total of 44.82 billion yuan in issues was rectified, including 0.87 billion yuan submitted to the treasury, 3.20 billion yuan returned to original channels, and 20.35 billion yuan adjusted [5][6] - The audit identified 170 issues due for rectification, with a completion rate of 97.64%, leaving 4 unresolved issues [5][11] Departmental Oversight - The Dongguan Municipal Audit Office and Audit Bureau have implemented a division of responsibilities for rectification, overseeing 45 audited units to ensure accountability [6] - The local government has conducted multiple meetings to address audit rectifications, with significant directives issued by municipal leaders [5][6] Local Government Actions - Three towns have submitted 20.73 million yuan in non-tax revenue to local finances, while other units have returned various funds to the municipal treasury [7][8] - The report indicates that 36 issues related to key livelihood and investment projects were identified, with 32 already rectified [9] Policy Implementation - The audit found that 6 issues related to the implementation of economic stabilization policies were identified and rectified [8] - Measures have been taken to enhance the management of special funds and ensure timely disbursement [9][10] Future Actions - The Dongguan government plans to continue monitoring and enforcing rectification measures to ensure all issues are resolved effectively [13] - The remaining unresolved issues are categorized into immediate, phased, and ongoing rectifications, with specific timelines for completion [11][12]

Core Viewpoint - The report by Ernst & Young highlights the emerging trend of cross-border elderly care in the Greater Bay Area, emphasizing the collaboration among Guangdong, Hong Kong, and Macau to establish an interconnected elderly care ecosystem [1] Group 1: Demographic Trends and Challenges - The aging population in the Greater Bay Area is becoming a focal point for policymakers, with projections indicating a continued rise in the number of long-term care recipients over the next 15 years, particularly in Hong Kong, which may have one of the highest aging populations globally by 2050 [1] - The demand for healthcare and elderly services is expected to increase due to the growing pressure on medical care and elderly care services [1][2] Group 2: Cross-Border Cooperation - Since the release of the "Outline Development Plan for the Guangdong-Hong Kong-Macao Greater Bay Area" in 2019, tangible progress has been made in building a cross-border elderly care system, particularly in healthcare integration and elderly care [1] - The "Guangdong Residential Care Service Program" allows eligible Hong Kong seniors to receive subsidized accommodation, care services, and basic medical expenses in mainland elderly care institutions, with the number of participating institutions increasing to 15 across six cities in the Greater Bay Area [2] Group 3: Resource Complementarity - There is a resource complementarity between mainland China and Hong Kong/Macau in elderly services, where Hong Kong offers advanced medical resources and high-quality elderly care, while mainland China provides ample space and lower labor costs but lacks high-end medical resources [2] Group 4: Recommendations for Improvement - The report suggests that the governments of Guangdong, Hong Kong, and Macau should enhance policy coordination to build a cross-border elderly care security system, promoting mutual recognition of pensions and medical insurance [3] - In the financial sector, it recommends providing financial support for cross-border elderly care through tax incentives for pension financial products and encouraging financial institutions to develop suitable products [3]

Group 1 - The core viewpoint of the articles highlights the effective role of auditing in enhancing the implementation of social welfare policies, particularly in elderly care services [1][2] - The auditing process in Yuhang District has led to significant improvements in the delivery of elderly care services, as evidenced by the positive feedback from residents like Grandma Guo [1] - Yuhang Audit Bureau has focused on addressing urgent issues in people's lives, leading to successful outcomes in various important livelihood projects, such as housing subsidies and resettlement housing management [1] Group 2 - Yuhang Audit Bureau has implemented a dual approach of "preventing diseases before they occur" and "treating existing diseases" by enhancing institutional frameworks [2] - The establishment of a dynamic monitoring mechanism for wage accounts in public investment projects aims to protect workers' rights and interests [2] - Future plans for Yuhang Audit Bureau include strengthening supervision over key aspects of funding and effectiveness in important livelihood projects to ensure high-quality audit work [2]

Group 1 - The company plans to authorize its management to dispose of certain trading financial assets to maximize investment returns and protect shareholder interests [1] - The company acknowledges the inability to predict the specific impact of asset disposal on its performance due to market volatility [1] - The company will fulfill its information disclosure obligations based on the progress of asset disposal [1] Group 2 - Jiangsu Huaxi Village Co., Ltd. intends to reappoint Zhongxinghua Accounting Firm for the 2025 financial statement and internal control audit services, pending approval at the 2024 annual shareholders' meeting [3][4] - The audit fee for the 2025 fiscal year is set at 920,000 yuan, with no change from the previous year [13] - Zhongxinghua has a strong track record, with 1,052 registered accountants and a total revenue of approximately 203.34 million yuan for 2024 [4][6] Group 3 - The company held its ninth board meeting on April 28, 2025, where several key reports and proposals were approved, including the 2024 annual report and profit distribution plan [40][46] - The board's decisions will be submitted for approval at the upcoming shareholders' meeting scheduled for May 23, 2025 [83] - The company is also set to hold a performance briefing on May 9, 2025, to engage with investors and address their concerns [100][101]

当前正处于A股上市公司年报披露高峰期，记者注意到，中国注册会计师协会(以下简称"中注协")近一 段时间密集约谈会计师事务所，提示风险防范，提示内容包括可能触发股票退市条件的上市公司年报审 计风险、持续经营能力存在重大不确定性的上市公司年报审计风险等。 中注协表示，更严格的强制退市标准对审计工作提出更高要求，注册会计师要严守风险底线，审慎发表 审计意见，切实发挥执业监督作用，促进上市公司提升会计信息质量，维护社会公众利益。 同时，中注协还发出多项具体提示，包括"会计师事务所应将可能触发股票退市条件的上市公司审计项 目作为重点项目，委派具备丰富审计经验的项目组成员和项目质量复核人员，严格遵守独立性要求，强 化项目质量复核，确保所有重大事项和分歧事项解决之后再批准出具审计报告""项目组应结合退市风险 公司特点，保持应有的职业怀疑，加大反舞弊资源投入，增加审计程序的不可预见性，设计、实施有针 对性的反舞弊程序"等。 中注协4月27日公布的数据显示，截至2025年4月22日，54家事务所共为2560家上市公司出具了财务报表 审计报告。从审计报告意见类型看，2554家上市公司被出具了无保留意见审计报告(其中10家被出具带 ...