另一方面，明确的职责划分使管理者得以聚焦专长领域，推动业务运营、资本管理等板块向专业化、精 细化纵深发展，进而强化组织整体的核心竞争力。此外，联席总裁制天然孕育了良性的内部互动机制， 能够激发管理团队的创新活力，为组织效能持续进阶提供内生动力。 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。福寿园 的治理革新，本质上是为应对未来挑战所做的前瞻性组织准备。值得关注的是，此次担任联席总裁的金 磊屹和马剑亭，二人均拥有超过20年的行业深耕与管理积淀。 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字化转型等领域，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 ...

北京为殡葬行业明码标价立规矩 《规定》共二十三条，分为总则、明码标价规则、法律责任、附则四个部分。其中明码标价规则为 核心内容，对各类殡葬服务及用品的标价作出全面细化。 随着数字经济发展，线上殡葬服务日益普遍，标价形式的复杂性也给监管带来新挑战。对此，《规 定》明确线上标价要求，经营者通过线上方式提供殡葬服务、经营殡葬用品，应当在网络页面显著位 置，以文字、图像等方式明码标价；相关经营者应当逐步通过民政部门官方网站或综合服务平台等网络 方式，集中公示殡葬价格信息，并确保公示内容与线下保持一致。 具体来看，在标价形式上，《规定》要求经营者应当遵循"便于查看"的原则，在收费地点、服务大 厅或用品展示区域等经营场所显著位置，通过标价牌(签)、价目表(册)、展示板、电子屏幕、图片展示 以及其他有效形式进行明码标价；若在经营场所之外进行业务接洽、上门服务、推销等经营活动，应当 以书面形式明码标价。同时明确了禁止性要求，不得在标价之外加价提供殡葬服务或出售殡葬用品，不 得收取任何未予标明的费用，不得选择性标价，不得对同一服务进行拆分计费、重复收费。 值得注意的是，为进一步推动解决殡葬行业价格信息不对称问题，《规定》按照" ...

Core Viewpoint - The company anticipates a loss for the six months ending September 30, 2025, following a profit of approximately 18.2 million HKD in the same period of 2024, primarily due to tax reassessments [1] Financial Performance - The expected loss is attributed to additional value-added tax (VAT) and income tax reassessments totaling approximately 13.1 million HKD and 2.5 million HKD, respectively [1] - The final accounting treatment and related amounts will be confirmed after audit by the company's independent auditor [1]

Core Viewpoint - The company Fushouyuan, a leading player in the cemetery industry, has experienced a significant decline in performance, reporting a loss of over 200 million yuan after previously earning 300 million yuan the year before, leading to a 9% drop in stock price [1][2]. Group 1: Financial Performance - Fushouyuan's average grave price reached 121,200 yuan, which is 1.76 times higher than the average price of second-hand houses in Beijing [1]. - The company sold 12,600 graves last year, a decrease of nearly 4,000 graves compared to the previous year [2]. - The company's losses have been attributed to macroeconomic factors, with consumers becoming more budget-conscious [2]. Group 2: Pricing Strategy and Consumer Behavior - Fushouyuan has been increasing grave prices annually, from 95,400 yuan in 2017 to 121,200 yuan last year, but this strategy has not been effective in maintaining sales [1][3]. - Consumers are unwilling to purchase graves at such high prices, which are close to the average annual salary of an ordinary person [2][5]. - The notion that asset prices can continuously rise is challenged by the reality of consumer awareness and spending limits [4].

Group 1 - The article discusses the transition of an individual from a product manager in the tech industry to a funeral service worker, highlighting the emotional and psychological aspects of dealing with death [1][7][34] - The funeral industry is portrayed as a space where the living connect with the deceased, emphasizing the unique emotional experiences of different families during funerals [2][50][51] - The narrative reflects on the complexities of human relationships and the challenges of accurately representing a person's life during memorial services, showcasing the subjective nature of personal experiences [22][23][66] Group 2 - The article illustrates the various tasks involved in the funeral industry, including selecting burial sites and organizing memorial services, which are described as intricate and emotionally charged processes [10][20][21] - It emphasizes the cultural significance of funerals, where rituals serve not only to honor the deceased but also to provide closure and healing for the living [49][65] - The narrative reveals the impact of personal experiences with death on the funeral worker, suggesting that their role is not just about logistics but also about emotional support and understanding for grieving families [34][66]