Dong Guoqun, deputy general manager of Shanghai Stock Exchange: Audit opinions can play more role in improving forward -looking information

21st Century Business Herald reporter Zhang Sainan Shanghai report

On September 17th, the "China Economic High -quality Development and Accounting Audit Innovation -the 95th Anniversary Academic Forum of the establishment of Lixin Accounting Firm" co -sponsored by Shanghai Lixin Academy of Accounting and Finance and Lixin Accountants was held in Shanghai. Focusing on the topic of improving the quality of accounting information in the capital market and the high -quality development of the economy, Dong Guoqun, deputy general manager of the Shanghai Stock Exchange, started a keynote speech.

"From the perspective of the capital market, improving the quality of accounting information is the inherent requirement to promote the healthy development of the capital market, and it is also an important way to serve the real economy." Dong Guoqun said.

He pointed out that first, the reform of the registration system requires higher quality accounting information. Accounting information is one of the most important basic information of the capital market. Since the implementation of the science and technology board registration system on the Shanghai Stock Exchange, more than 460 science and technology enterprises have been listed. Unlike previous traditional industries, science and innovation board companies mostly involve new technologies and new technologies and new technologies. industry. In this context, while Shanghai Communications is concerned about the science and technology content of the Science and Technology Board Company, it is also constantly thinking about how to improve the accounting information guide of science and technology entrepreneurial enterprises. In other words, how to make accounting standards based on traditional manufacturing more accurately reflect the actual value of science and technology enterprises.

Second, improving the quality of listed companies cannot be separated from high -quality accounting information and auditing services. Dong Guoqun believes that the audit institution, as a "seeker" in the capital market, is an important driving force for improving accounting information services. In recent years, whether it is the quality of accounting information of listed companies or the quality of the audit institution, it has improved significantly. For example, in the 2021 annual report audit supervision, the Shanghai Stock Exchange strengthened communication with the audit institution. Many audit institutions actively discovered and report related issues during the audit process, such as discovering funds occupation, illegal guarantee, suspected fraud, etc., and for subsequent annual report supervision supervision Risk resolution provides space.

However, there are also some problems to be resolved. For example, the efficiency of accounting audit can be further improved in terms of resolution of risks. Dong Guoqun said that many non -standard opinions only appeared after the outbreak of the risk of related companies. Opinions can play more role in improving forward -looking information.

Third, the disclosure of ESG information of listed companies requires high -quality accounting information to provide guarantees. According to Dong Guoqun, in the context of my country's in -depth promotion of dual carbon strategy, all parties attach great importance to the disclosure of ESG information of listed companies. In the 2021 annual report, more than 90 companies have compiled ESG reports, revealing a record high. The ESG report has the same goal and the financial report, which provides important information that helps investors invest. At the same time, ESG information disclosure is inseparable from accounting confirmation measurement.

Fourth, improving the quality of accounting information requires large accounting firms to play a leading role. Dong Guoqun pointed out that as an independent third party, accounting firms play a vital role in improving the quality of accounting information of listed companies and protecting the interests of investors. In particular, the large -scale office in the market is high, and its audit quality directly affects the quality of accounting information of most companies in the market. "Looking forward to the leading role of large firms, exerting resources and human advantages, actively integrating into the overall situation of the capital market's comprehensive deepening reform, and providing higher -quality audit services for the capital market."

In the end, Dong Guoqun said that the Shanghai Stock Exchange will do a good job to continue to contribute to the quality of accounting information. In the context of the reform of the registration system, the responsibility of the audit institutions is heavier, and the requirements for their due diligence are higher. In the process of practicing, audit institutions sometimes face the pressure of capabilities and time costs. In response, while strengthening supervision, the exchange also strives to provide service support for the practice of audit institutions.

- END -