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中国证监会发布上市公司2025年年度财务报告会计监管报告_我的网站

一 |     BERLIN -- German authorities on Wednesday arrested an Iraqi man accused of involvement in the killing of prisoners and the amputation of a person's hand in his homeland as a member of the Islamic State group.The suspect, identified only as Abdel J.S. in line with German privacy rules, was arrested in the western city of Wuppertal, federal prosecutors said. He is accused of membership in a foreign terrorist organization and participation in war crimes.Prosecutors said in a statement that he joined IS by June 2014 and in the following months participated twice in the extremist group's “draconian public punishments.” In one case, they said, he was involved in the execution of at least six prisoners. In another, he is accused of providing security while the hand of an alleged thief was amputated.He and other IS fighters also allegedly took a person prisoner and beat and kicked the captive to extract information, the German authorities said. A judge on Wednesday ordered the suspect held in custody pending a possible indictment.。    　　讯 中国证监会近日发布《上市公司2025年年度财务报告会计监管报告》（以下简称《报告》）。　　截至2026年4月30日，共5517家上市公司披露了2025年年度财务报告，其中主板3201家、创业板1397家、科创板608家、北交所311家。按期披露年度财务报告的上市公司中，214家被出具非标准审计意见，其中被出具带强调事项段或持续经营事项段的无保留意见109家，保留意见87家，无法表示意见18家。　　中国证监会组织专门力量抽样审阅了上市公司2025年年度财务报告，在此基础上形成了《报告》。总体而言，上市公司能够较好地理解并执行企业会计准则和财务信息披露规则，但仍有部分上市公司在收入、金融工具、长期股权投资与企业合并、资产减值、研发支出等方面，存在会计处理或财务信息披露错误。　　针对上述问题，中国证监会下一步将重点推进以下工作：一是深入贯彻落实党中央、国务院各项决策部署，不断完善上市公司财务信息披露监管工作机制，持续提升监管效能。二是持续跟进上市公司财务报告审阅发现的各类问题，依法依规做好后续监管处理。三是围绕监管工作发现的重点共性问题，强化监管协调，统一监管口径。四是针对市场热点难点会计实务问题加强实践指导，不断增强资本市场执行企业会计准则与财务信息披露规则的一致性、有效性。　　中国证监会表示，上市公司和会计师事务所等中介机构应高度重视会计监管报告揭示的问题，认真纠正财务报告中存在的错误，及时掌握并正确执行企业会计准则和财务信息披露规则，扎实做好财务报告信息披露工作，不断提升会计信息披露质量，共同推动资本市场高质量发展。版权申明：凡注有“”或电头为“”的稿件，均为独家版权所有，未经许可不得转载或镜像；授权转载必须注明来源为“”，并保留“”的电头。    。

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