登录新浪财经APP 搜索【信披】查看更多考评等级 一家市值20亿元的上市供热公司，因财报中几处看似简单的数据录入错误，同时收到了来自证监局和证 券交易所的双重监管处罚。 沈阳惠天热电股份有限公司于2025年9月12日披露公告，公司及相关人员收到了中国证券监督管理委员 会辽宁监管局的警示函。 监管函指出，公司披露的《2025年半年度报告》等文件存在部分内容制作、录入错误等信息披露不规范 问题。公司董事长兼总经理郑运、副总经理兼财务总监杨辉、董事会秘书李志对此负责。 01 监管处罚 2025年9月12日，惠天热电接连遭遇监管问责。辽宁证监局对公司及三位高管采取出具警示函的监督管 理措施，并记入证券期货市场诚信档案。 同日，深圳证券交易所也向该公司及相关责任人发出监管函，明确指出公司行为违反了《股票上市规 则》的相关规定。 辽宁证监局认定，惠天热电披露的《2025年半年度报告》《2025年半年度财务报告》《半年报财务报 表》存在部分内容制作、录入错误等信息披露不规范问题。 这一系列监管措施直接源于公司此前披露的财务报告问题。根据公司公告，这些错误被认定为"信息披 露不规范"。 02 错误详情 惠天热电的财务问题主要 ...

在解决"有没有"问题的同时，该纪检监察组也关注群众"暖不暖"的体验。聚焦供暖温度不达标、供热企 业投诉处置不及时等问题，该纪检监察组督促职能部门牵头开展"温暖进万家""访民问暖"活动，重点关 注老弱病残等特殊困难群体，督促供热企业加强应急队伍建设、提高响应效率。今年以来，已推动整改 用户端问题11.34万个，让群众诉求"快接快处"。 我国能源安全保供能力近年来不断增强，为供暖季能源稳定供应打下坚实基础。为有效应对冬季可能出 现的极寒、暴雪等极端天气，黑龙江省讷河市纪委监委重点紧盯能源储备这一"供暖家底"，通过调阅台 账、现场询问、实地查勘等方式，压实职能部门主体责任，督促供热企业做好燃煤储备工作。截至目 前，该市储备了低硫、低灰、高热值的优质应急燃煤2万吨，供热企业库存燃煤总量已达10万吨，可满 足90天以上的供暖需求，为整个供暖期的稳定运行提供了坚实的物资保障。 10月29日，辽宁省沈阳市正式启动供暖，该市各级纪检监察机关紧盯供暖准备、设施维护、服务保障等 关键环节，层层压实相关部门及供热企业的主体责任。沈阳市康平县纪委监委会同县住建局组成联合监 督检查组，将检查发现的设施维护不到位、用户诉求响应慢等问题反 ...

欢迎扫描下方二维码关注： 政策详情 《中华人民共和国发票管理办法》 第十九条规定 销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票； 特殊情况下，由付款方向收款方开具发票。 供暖公司给个人家庭提供供暖，并没有向公司提供供暖， 因此向个人收取的供暖费开具个人抬头的发票是符合规定 的。 建议企业以发放现金形式给员工发放定额的供暖费补贴，后附企业内部的凭证如《供暖费补贴发放汇总表》作为税 前扣除凭证。 政策详情 《国家税务总局关于发布<企业所得税税前扣除凭证管理办法>的公告》 （国家税务总局公告2018年第28号） 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 西 城 来源：北京西城税务 小戏l景2417 人 中 四 1 时 音 人 | 六 | 六 | 六 | 六 | | 超过500万元 小穗,我是小规模纳税人,今年 年应税销售额突破500万元了,要登记 为一般纳税人吗? ...

Group 1 - The core viewpoint of the articles highlights the proactive measures taken by the heating supply services in Yutai County, Jining City, Shandong Province, to ensure a warm winter for residents amid the arrival of cold air [1][3]. Group 2 - The establishment of a new intelligent heating monitoring system center by the local heating company, which includes 70 smart valves and 34 wireless network systems, allows for real-time monitoring of heating supply conditions [3]. - The company has developed emergency plans for fuel storage and transportation under severe weather conditions and has opened a 24-hour customer service hotline, actively visiting 4,500 households for feedback [3]. Group 3 - Local heating and electricity staff are conducting comprehensive inspections of electrical equipment, including distribution rooms and pressure pumps, to ensure safe and reliable electricity supply for heating enterprises [5].

Core Viewpoint - The article highlights the recurring heating issues faced by various provinces in China during a cold wave, emphasizing the need for effective measures to address long-standing problems in heating services [1] Group 1: Heating Issues - Multiple provinces in China are experiencing heating temperature failures and complaints due to inadequate service and maintenance during a cold wave [1] - The heating problems are attributed to outdated infrastructure, service shortcomings in certain areas, and operational deficiencies of heating companies [1] Group 2: Proposed Solutions - It is essential to implement substantial measures and new methods to resolve the heating issues rather than temporary fixes [1] - Relevant authorities should enhance supervision of heating companies, particularly those with significant public complaints, and impose penalties on those failing to meet service quality standards [1] - Companies with poor performance over multiple years and low credit ratings should be phased out [1] Group 3: Infrastructure Improvement - Local governments should coordinate the upgrade of heating and other essential public service facilities during urban renewal and old community renovation projects [1] - There is a call for accelerating the digital transformation and upgrade of the entire heating supply chain to improve efficiency in heating guarantees [1]

Group 1 - The core point of the article is that Shanggao Environmental Energy announced a government subsidy of 2.33 million yuan, which accounts for 17.87% of the company's most recent audited net profit [1] - For the first half of 2025, the revenue composition of Shanggao Environmental Energy is as follows: industrial-grade mixed oil processing and sales accounted for 51.67%, heating industry for 24.29%, environmental harmless treatment for 23.76%, and other businesses for 0.28% [1] - As of the report date, the market capitalization of Shanggao Environmental Energy is 3.4 billion yuan [1]

Core Insights - The stock price of Shandong Huangan Energy has increased by 46.20% year-to-date, but has recently experienced a decline of 11.76% over the past five trading days [1] - The company reported a revenue of 1.036 billion yuan for the first nine months of 2025, a slight decrease of 0.50% year-on-year, while net profit attributable to shareholders increased significantly by 546.90% to 52.61 million yuan [2] - The company specializes in the harmless treatment and high-value utilization of urban organic waste, as well as clean heating services and energy management contracts [2] Financial Performance - As of September 30, 2025, Shandong Huangan Energy's total revenue was 1.036 billion yuan, down 0.50% year-on-year [2] - The net profit attributable to shareholders reached 52.61 million yuan, marking a substantial increase of 546.90% compared to the previous year [2] Shareholder Structure - As of September 30, 2025, the number of shareholders decreased by 6.21% to 17,300, with an average of 26,649 circulating shares per shareholder, an increase of 6.62% [2] - Notable institutional shareholders include HSBC Jintrust Small Cap Stock and HSBC Jintrust Dual Core Mixed Fund, which have increased their holdings [3]

为了应对降温，该公司还提高热网供、回水温度，保证供热压力和温度，确保百姓温暖过冬。 图为工作人员正在对重点设备进行检查。 近日，省内大部分地区受新一轮冷空气影响，迎来大范围降温。11月18日上午，记者在国能辽宁热力公司看到，控制室根据天气变化及时调整参数，保 证供热压力和温度。工作人员对生产现场重点设备、换热站供暖设备等进行隐患排查，确保设备可靠运行。 ...

Group 1 - The core point of the news is that Shandong Huanneng's stock price has declined by 5.12% on November 18, reaching 7.42 CNY per share, with a total market capitalization of 3.46 billion CNY [1] - The stock has experienced a continuous decline for three days, with a cumulative drop of 10.32% during this period [1] - Shandong Huanneng's main business includes harmless treatment and high-value utilization of urban organic waste, as well as urban clean heating and energy management services, with revenue composition being 51.67% from oil product processing and sales, 24.29% from heating services, and 23.76% from environmental harmless treatment [1] Group 2 - According to data, Guotou Ruijin Fund has a significant holding in Shandong Huanneng, with the Guotou Ruijin Ruisheng Mixed Fund (LOF) A holding 1.1525 million shares, accounting for 2.34% of the fund's net value [2] - The fund has incurred a floating loss of approximately 461,000 CNY today, with a total floating loss of 1.0373 million CNY over the three-day decline [2] - The fund manager, He Mingzhi, has been in position for 3 years and 67 days, with the fund's total asset scale at 396 million CNY and a best return of 21.06% during his tenure [2]

Group 1 - The core viewpoint of the article highlights the commencement of centralized heating in northern regions of China, particularly in Shandong province, due to the arrival of a cold wave [1][17] - Centralized heating has officially started in major cities like Jinan, Zibo, and Zaozhuang as of November 15 [1][17] - The heating system in Tai'an, which supplies heat to approximately one-tenth of Jinan, has been operational for about two weeks prior to the official start [3][6] Group 2 - The heating plant in Tai'an is responsible for heating around 420,000 households, with a significant pipeline diameter of approximately 1.4 meters [6][12] - The heating system utilizes high-temperature steam for heat transfer, which is then converted to hot water for residential heating [7][9] - The insulation of the heating pipelines is crucial, with a thickness of about 15 centimeters, ensuring minimal heat loss even in extremely low temperatures [12] Group 3 - A new intelligent scheduling system has been implemented to enhance heating efficiency and environmental standards, allowing for real-time analysis of temperature changes and heating demands [13][17] - The main control room monitors pipeline data continuously, adjusting temperatures to maintain stability during the heating season [15][19] - Emergency response measures have been activated to ensure a smooth heating season, with staff on 24-hour duty [19] Group 4 - In Beijing, significant renovations have been made to old residential areas, improving insulation and heating efficiency for nearly 30 million square meters by 2025 [23] - The city has introduced heating subsidies for specific groups, including veterans and low-income families, to ensure they can afford heating during the winter [28][30] - Residents can apply for temporary heating suspension if their homes are unoccupied, but must adhere to specific application deadlines and conditions [29][31]