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林东模、傅林生:中国证券监督管理委员会对林东模、傅林生违反证券法规的行为进行了调查。一、违规事实经查,上海嘉宝实业(集团)股分有限公司(以下简称“嘉宝实业”)1998年年报称公司实现利润7463.58万元,其中利用将以前年度利润计入本期、少计管理费用等手法虚增利润2804.38万元,占利润总额的37.57%。嘉宝实业1998年审计报告的签字注册会计师林东模、傅林生在审计时,未能履行勤勉尽责的义务,出具了无保留意见的审计报告。二、处罚决定林东模、傅林生的上述行为构成了《股票发行与交易管理暂行条例》(以下简称《股票条例》)第七十三条所述的行为。依据《股票条例》第七十三条的规定,经研究决定:对在嘉宝
Lin Dongmian, Fu Linsheng: China Securities Regulatory Commission investigated Lin Dongmou and Fu Linsheng in violation of securities laws and regulations. I. Illegal facts After investigation, Shanghai Jiabao Industrial (Group) Co., Ltd. (hereinafter referred to as “Jiabao Industrial”) reported in 1998 that the company realized a profit of 74,635,800 yuan, of which profit from the previous year was included in the current period , Less management fees and other means of inflated profits of 28,043,800 yuan, accounting for 37.57% of total profit. Garbo Industrial audit report in 1998 signed the CPA Lin Dongmou, Fu Linsheng auditing, failed to fulfill the obligation of diligence, issued an unqualified audit report. Second, the punishment decision Lin Dongmian, Fu Linsheng the above acts constitute the “Provisional Regulations on the Issuance and Trading of Securities” (hereinafter referred to as the “Stock Ordinance”) Article 73 of the act. According to the provisions of Article 73 of the “Stock Regulations”, after research and decision: Right at Garbo