中(zhong)證網訊（記(ji)者(zhe) 昝秀麗(li)）證監(jian)會(hui)(hui)網站11月16日(ri)更(geng)新披露的一(yi)則行(xing)政處(chu)罰決定書顯示，證監(jian)會(hui)(hui)對(dui)中(zhong)天運會(hui)(hui)計師(shi)事務所（特殊普通合伙(huo)）（以(yi)下簡稱“中(zhong)天運”）違(wei)法違(wei)規行(xing)為進(jin)行(xing)了立案調(diao)查、審理(li)，證監(jian)會(hui)(hui)決定對(dui)中(zhong)天運責令改正，沒收業務收入(ru)575萬(wan)(wan)元(yuan)，并處(chu)以(yi)1150萬(wan)(wan)元(yuan)罰款；對(dui)勝通集(ji)團2013年(nian)至2017年(nian)年(nian)度財務報表審計報告(gao)簽字(zi)注冊會(hui)(hui)計師(shi)楊(yang)錫剛(gang)、張友富(fu)給予警告(gao)，并分別處(chu)以(yi)10萬(wan)(wan)元(yuan)罰款。

　　經證監會(hui)調(diao)查(cha)，中(zhong)天運(yun)(yun)出具的(de)(de)勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)2013年(nian)至(zhi)2017年(nian)年(nian)度(du)(du)(du)(du)審(shen)(shen)計(ji)(ji)(ji)報(bao)(bao)(bao)告(gao)(gao)存(cun)在虛(xu)(xu)(xu)(xu)(xu)假記載。2013年(nian)度(du)(du)(du)(du)至(zhi)2017年(nian)度(du)(du)(du)(du)，勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)以山東(dong)勝(sheng)(sheng)通(tong)(tong)鋼(gang)簾線有限(xian)公(gong)司(si)（以下(xia)簡稱勝(sheng)(sheng)通(tong)(tong)鋼(gang)簾線）、山東(dong)勝(sheng)(sheng)通(tong)(tong)化工(gong)(gong)有限(xian)公(gong)司(si)（以下(xia)簡稱勝(sheng)(sheng)通(tong)(tong)化工(gong)(gong)）、山東(dong)勝(sheng)(sheng)通(tong)(tong)光學(xue)材料科(ke)技有限(xian)公(gong)司(si)（以下(xia)簡稱勝(sheng)(sheng)通(tong)(tong)光科(ke)）三家子公(gong)司(si)為(wei)造(zao)假實體，通(tong)(tong)過(guo)復制真實賬套后(hou)(hou)(hou)(hou)增加虛(xu)(xu)(xu)(xu)(xu)假記賬憑證生成虛(xu)(xu)(xu)(xu)(xu)假賬套、虛(xu)(xu)(xu)(xu)(xu)構(gou)購銷業(ye)(ye)務(wu)等方式實施(shi)財務(wu)造(zao)假，虛(xu)(xu)(xu)(xu)(xu)增主營業(ye)(ye)務(wu)收(shou)(shou)入(ru)(ru)金額(e)共計(ji)(ji)(ji)615.40億(yi)元(yuan)；由虛(xu)(xu)(xu)(xu)(xu)增主營業(ye)(ye)務(wu)收(shou)(shou)入(ru)(ru)扣(kou)除虛(xu)(xu)(xu)(xu)(xu)增主營業(ye)(ye)務(wu)成本、稅(shui)金及附加，勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)虛(xu)(xu)(xu)(xu)(xu)增利(li)潤(run)(run)(run)總(zong)額(e)為(wei)113.00億(yi)元(yuan)。勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)將虛(xu)(xu)(xu)(xu)(xu)假賬套數據提供給審(shen)(shen)計(ji)(ji)(ji)機(ji)構(gou)。此(ci)外(wai)(wai)，勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)在審(shen)(shen)計(ji)(ji)(ji)機(ji)構(gou)中(zhong)天運(yun)(yun)出具2016年(nian)度(du)(du)(du)(du)、2017年(nian)度(du)(du)(du)(du)的(de)(de)審(shen)(shen)計(ji)(ji)(ji)報(bao)(bao)(bao)告(gao)(gao)后(hou)(hou)(hou)(hou)，直(zhi)接修改經審(shen)(shen)計(ji)(ji)(ji)后(hou)(hou)(hou)(hou)的(de)(de)勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)合并會(hui)計(ji)(ji)(ji)報(bao)(bao)(bao)表，在修改后(hou)(hou)(hou)(hou)的(de)(de)財務(wu)報(bao)(bao)(bao)表上(shang)加蓋虛(xu)(xu)(xu)(xu)(xu)假的(de)(de)中(zhong)天運(yun)(yun)印(yin)章后(hou)(hou)(hou)(hou)將報(bao)(bao)(bao)表對外(wai)(wai)披露。通(tong)(tong)過(guo)該方式，勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)2016年(nian)度(du)(du)(du)(du)虛(xu)(xu)(xu)(xu)(xu)增利(li)潤(run)(run)(run)總(zong)額(e)4.41億(yi)元(yuan)，2017年(nian)度(du)(du)(du)(du)虛(xu)(xu)(xu)(xu)(xu)增利(li)潤(run)(run)(run)總(zong)額(e)1.70億(yi)元(yuan)。通(tong)(tong)過(guo)上(shang)述(shu)方式，勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)2013年(nian)度(du)(du)(du)(du)至(zhi)2017年(nian)度(du)(du)(du)(du)累計(ji)(ji)(ji)虛(xu)(xu)(xu)(xu)(xu)增主營業(ye)(ye)務(wu)收(shou)(shou)入(ru)(ru)615.40億(yi)元(yuan)，累計(ji)(ji)(ji)虛(xu)(xu)(xu)(xu)(xu)增利(li)潤(run)(run)(run)總(zong)額(e)119.11億(yi)元(yuan)。扣(kou)除虛(xu)(xu)(xu)(xu)(xu)增利(li)潤(run)(run)(run)后(hou)(hou)(hou)(hou)，勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)各年(nian)利(li)潤(run)(run)(run)狀況為(wei)虧(kui)損。上(shang)述(shu)行為(wei)導致勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)案涉年(nian)度(du)(du)(du)(du)報(bao)(bao)(bao)告(gao)(gao)存(cun)在虛(xu)(xu)(xu)(xu)(xu)假記載。中(zhong)天運(yun)(yun)作為(wei)勝(sheng)(sheng)通(tong)(tong)集(ji)團(tuan)2013年(nian)度(du)(du)(du)(du)至(zhi)2017年(nian)度(du)(du)(du)(du)財務(wu)報(bao)(bao)(bao)表的(de)(de)審(shen)(shen)計(ji)(ji)(ji)機(ji)構(gou)，均出具了(le)標準無保(bao)留意見的(de)(de)審(shen)(shen)計(ji)(ji)(ji)報(bao)(bao)(bao)告(gao)(gao)，每年(nian)收(shou)(shou)費115萬(wan)元(yuan)，合計(ji)(ji)(ji)收(shou)(shou)費575萬(wan)元(yuan)，簽字注冊會(hui)計(ji)(ji)(ji)師為(wei)楊(yang)錫剛、張友(you)富。

　　中天運(yun)在對(dui)勝通集團2013年(nian)(nian)至(zhi)2017年(nian)(nian)年(nian)(nian)度財務報表審計(ji)時未勤勉盡責。具體包括，識別、評估(gu)重大(da)錯報風險因素(su)方面存(cun)在缺(que)陷；內部控制審計(ji)程序存(cun)在缺(que)陷；實質(zhi)性審計(ji)程序存(cun)在缺(que)陷等(deng)。

　　證(zheng)監會認為(wei)(wei)，中(zhong)天運的上述(shu)行為(wei)(wei)構(gou)成2005年證(zheng)券法第(di)二(er)百二(er)十三(san)條所述(shu)的“證(zheng)券服務機構(gou)未勤勉(mian)盡(jin)責(ze)，所制作(zuo)、出具的文件有虛(xu)假記載(zai)、誤導性陳述(shu)或者重(zhong)大遺漏(lou)”的行為(wei)(wei)。

　　另據(ju)證(zheng)(zheng)監(jian)(jian)會(hui)(hui)網站11月(yue)16日(ri)(ri)更新披露的市(shi)(shi)(shi)場禁(jin)入(ru)決定書，證(zheng)(zheng)監(jian)(jian)會(hui)(hui)決定：對(dui)楊錫(xi)剛、張友富分別采取5年證(zheng)(zheng)券(quan)市(shi)(shi)(shi)場禁(jin)入(ru)措施，自(zi)宣布決定之日(ri)(ri)起，在禁(jin)入(ru)期間內，除(chu)不得繼(ji)續在原機(ji)構從(cong)事(shi)(shi)(shi)證(zheng)(zheng)券(quan)業(ye)(ye)務(wu)(wu)或者(zhe)擔任(ren)原上市(shi)(shi)(shi)公司(si)、非(fei)上市(shi)(shi)(shi)公眾公司(si)董(dong)事(shi)(shi)(shi)、監(jian)(jian)事(shi)(shi)(shi)、高(gao)級管(guan)理人員職務(wu)(wu)外，也(ye)不得在其(qi)他任(ren)何(he)機(ji)構中從(cong)事(shi)(shi)(shi)證(zheng)(zheng)券(quan)業(ye)(ye)務(wu)(wu)或者(zhe)擔任(ren)其(qi)他上市(shi)(shi)(shi)公司(si)、非(fei)上市(shi)(shi)(shi)公眾公司(si)董(dong)事(shi)(shi)(shi)、監(jian)(jian)事(shi)(shi)(shi)、高(gao)級管(guan)理人員職務(wu)(wu)。