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中證監部署專項行動 打擊防範上市公司財務造假
中證監公布,近日部署了2026年打擊和防範上市公司財務造假專項行動。2024年7月國務院辦公廳轉發中國證監會等六部門《關於進一步做好資本市場財務造假綜合懲防工作的意見》(國辦發〔2024〕34號)以來,證監會已經先後組織了兩輪打擊和防範上市公司財務造假專項行動,重點針對空轉走單虛假貿易、濫用總額法誇大營收、調節收入確認時點粉飾業績等突出問題,累計查辦各類財務...
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中證監部署專項行動 打擊防範上市公司財務造假
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中證監公布,近日部署了2026年打擊和防範上市公司財務造假專項行動。

2024年7月國務院辦公廳轉發中國證監會等六部門《關於進一步做好資本市場財務造假綜合懲防工作的意見》(國辦發〔2024〕34號)以來,證監會已經先後組織了兩輪打擊和防範上市公司財務造假專項行動,重點針對空轉走單虛假貿易、濫用總額法誇大營收、調節收入確認時點粉飾業績等突出問題,累計查辦各類財務造假案件線索263宗(含大股東侵佔上市公司資金),已正式作出行政處罰決定107宗(罰沒款合計33億餘元人民幣),嚴肅查處了紫天科技、東方集團、高鴻股份等重點案件,東方通、立方數科、長藥控股等18家嚴重造假公司被強制退市。

本次專項行動更加突出早發現、強防範、優機制三項目標,一體推進發現、懲處、退市、投保有機銜接,聚焦四方面重點任務。一是進一步嚴密監管發現網絡。優化分類監管,加強預警信號常態化監測排查。強化監管大數據倉庫信息查詢,強化財務舞弊監管AI大模型應用。加快建設財務舞弊非現場監測和發現中心,加快建設第三方配合造假監測中心。二是進一步落實嚴懲重罰要求。堅決落實造假退市、佔用償還、退市不免責的監管要求。堅決向公安機關移送一批涉嫌欺詐發行、違規披露、背信損害上市公司利益的案件線索。三是進一步構築公司和中介把關兩道防線。切實約束控股股東、實際控制人行為。壓實董事會秘書、獨立董事和審計委員會職責。

鼓勵保薦、審計等中介機構及其從業人員積極「吹哨」,對於在發現造假行為時主動報告的,依法從輕或減輕處罰。四是進一步完善綜合懲防長效機制。在全力推進基礎制度建設的同時,優化上市公司監管執法信息統籌發布,提升執法威懾效果;大力推進貫通式一體化執法,提升發現查處效率。進一步發揮投資者保護機構示範引導作用,推動更多代表人訴訟、其他支持訴訟等典型案例落地。完善第三方配合造假問題線索移送機制,加大跨部門信息共享與數據交互,探索更多可覆制可推廣的發現、懲處、預防工作經驗。

工作中,證監會將堅持問題導向和系統思維,一體推進「不敢造假,不能造假、不想造假」的市場生態加速形成。(da/a)

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