00:17 华声在线12月21日讯（全媒体记者 杨斯涵）近日，湖南省教育厅发布高等学校设置事项公示，根据《湖南省"十四五"高等学校设置规划》，经省第四届 高等学校设置评议委员会专家组现场考察、集体评议，拟以岳阳职业技术学院为基础设立岳阳职业技术大学，该校办学性质为公办。公示时间为2025年12 月19日至25日。 岳阳职业技术学院是岳阳市人民政府举办、湖南省教育厅主管的一所综合性高等职业院校。2003年由原岳阳卫校、农校、机电学校和职工高专四校合并升 格组建而成，办学层次全面提升。 学校以"健康+"为核心，构建了涵盖护理、机电一体化、畜牧兽医、临床医学、港口物流管理、软件技术等领域的六大特色专业群，紧密对接区域健康产 业发展。现拥有国家"双高计划"高水平专业群1个、国家级骨干专业4个、湖南省一流特色专业群3个。 学校坚持教学与科研协同发展，建有科创平台15个（含国家级1个），立项厅级以上科研项目238项，拥有专利和软件著作权324项。获国家级教学成果奖1 项、省级9项；建成国家专业教学资源库1个、国家精品在线开放课程4门、国家规划教材12本，7个项目入选湖南省"楚怡"行动计划。近年来，学生获国家 及省级技能竞 ...

Core Viewpoint - The audit report outlines the transitional profit and loss situation of Shaanxi Changling Electronic Technology Co., Ltd. from October 1, 2023, to March 31, 2025, detailing the company's historical background, capital structure changes, and the implications of recent equity transfers [1][2][5]. Company Background - Shaanxi Changling Electronic Technology Co., Ltd. was established in 2001, evolving from the state-owned Changling Machinery Factory founded in 1957, which was a key project during China's First Five-Year Plan [1]. - The company is a significant player in the military electronics sector, designated as a key backbone enterprise for the design, research, and production of military electronic products [1]. Capital Structure - The initial registered capital of the company was 416.2044 million yuan, which was later reduced to 348.2345 million yuan following a resolution by the shareholders [1]. - The current capital structure includes major shareholders such as China Huarong Asset Management Co., Ltd. (59.13%), China Construction Bank (11.86%), and others, totaling 421.4845 million yuan [2]. Equity Transfers - In 2013, a settlement agreement was reached regarding litigation over state funding, leading to a capital increase of 73.25 million yuan by Changling Industrial, adjusting its contribution to 88.6745 million yuan [2]. - The company underwent further equity adjustments, with significant transfers to Shaanxi Yinfeng Electronic Co., Ltd., resulting in a new ownership structure where Yinfeng holds 98.395% of the shares [4][6]. Financial Reporting Period - The transitional profit and loss statement covers the period from October 1, 2023, to March 31, 2025, and is based on the assumption of ongoing operations [5][6]. - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance, ensuring compliance with relevant regulations [5][7]. Accounting Policies - The company has established specific accounting policies and estimates based on its operational characteristics, with a fiscal year aligned with the calendar year [7]. - The company recognizes significant financial instruments and their valuation methods, including the treatment of foreign currency transactions and financial assets [19][20][23].