被停牌一年有余的原“深市黑马”琼民源终于有了个说法。目前,国务院证券委、审计署、中国人民银行、中国证监会宣布,现已查实,琼民源1996年年度报告和补充公告所称1996年“实现利润5.7亿元,资本公积增加6.57亿元”的内容严重失实,虚构利润5.4亿元,虚构资本公积6.57亿元。上述5.4亿元虚构利润是琼民源在未取得土地使用权的情况下,通过与关联公司及他人签订的未经国家有关部门批准的合作建房、权益转让等无效合同编造的。所谓6.57亿元资本公积,是琼民源在未取得土地使用权,未经国家有关部门批准立项和确认的情况下,对四个投资项目的资产评估而编造的。构成了严重虚假陈述行为。关于琼民源案,本文作者早在一年前就已进行了详实的调查,对琼民源年报中所称的利润来源作了深入了解,并写出了此文,但由于众所周知的原因,这篇文章没有一家媒体刊登。事隔一年,在此案水落石出之际,我们献上此文。 More than a year was suspended suspension of the original “Shenzhen dark horse” Qiong Minyuan finally has a statement. At present, the Securities Commission of the State Council, the Audit Commission, the People’s Bank of China and the China Securities Regulatory Commission announced that it has now been verified that in 1996, Qiong Minyuan said in 1996 the annual report and supplemental announcement made a profit of 570 million yuan and its capital surplus increased by 657 million yuan "The contents of a serious misconduct, fictional profits 540 million yuan, fictional capital surplus 657 million yuan. The above 540 million yuan fictitious profit is that Qiong Minyuan did not obtain the right to use the land, through affiliates and affiliated companies and others without the approval of the State Council approved the construction of cooperative housing, equity transfer and other invalid contracts fabricated. The so-called 657000000 yuan of capital reserve, is Qiong Minyuan did not obtain the right to use land, without the approval of the state authorities approved and confirmed the case, the assets of the four investment projects and fabricated. Constitute a serious misrepresentation. Regarding the Qiong Min Yuan case, the author of the paper had conducted a detailed investigation as early as a year ago and made a deep understanding of the sources of profits claimed in the annual report of Qiong Minyuan and wrote this article. However, for well-known reasons, This article has not been published in the media. A year later, on the occasion of the case, we offer this article.