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柯峰:中国证券监督管理委员会对原四川电器股份有限公司违反证券法规的行为进行了调查。经查,1996年原四川电器股份有限公司下属非独立销售公司的销售费用316.27万元,未按照1993年财政部颁布的《企业会计准则》第四条、第四十九条的规定,将销售费用计入当期损益,造成1996年虚增利润316.27万元。扣减15%所得税率,虚增净利润268.82万元。该行为构成《股票发行与交易管理暂行条例》第七十四条所述的虚假陈述行为。原四川电器股份有限公司原董事柯峰对此负有责任。经研究决定,对柯峰予以
Kefeng: China Securities Regulatory Commission investigated the original Sichuan Electric Co., Ltd. in violation of securities laws and regulations. The investigation, in 1996 the original Sichuan Electric Co., Ltd. under the non-independent sales company sales costs 3.1627 million yuan, not in accordance with the “Accounting Standards for Business Enterprises,” Article IV, Article 49 of the provisions of the sale will be Expenses included in the current profits and losses, resulting in inflated profits of 3.1627 million yuan in 1996. Deducted 15% income tax rate, inflated net profit of 268.82 million. This act constitutes a false statement as stated in Article 74 of the Provisional Regulations on the Administration of Stock Issuance and Trading. Former Sichuan Electric Co., Ltd. former director Ke Feng responsible for this. After the study decided to Ke Feng to be