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三十六团二连党支部传达学习兵团第七次党代会精

2019-05-26 13:04 来源:商都网

  三十六团二连党支部传达学习兵团第七次党代会精

  USPresidentDonaldTrump,surroundedbybusinessleadersandadministrationofficials,preparestosignamemorandumonintellectualpropertytariffsonhigh-techgoodsfromChina,attheWhiteHouseinWashington,March22,2018.[Photo/Agencies]Thewarofwordsbetw,USPresidentDonaldTrumpuppedtheanteinthetradebattlewithChina,suggestingfurthertariffson$100billionofimportedgoodsfromChina,ontopofthe$,the$150billionofthreatenedUStariffsrepresent30p$50billionofthreatenedChine$150billionofthreatenedUStariffsinkind,,,thesethreatenedtariffswillbesubjecttonegotiation,andthereforeshouldn"reset"buttonwhenneededAnescalationoftradetensionsrepresentsagrowingdownsiderisktoourbaselineglobalforecastastheUSadministrationlooksdeterminedtoreducetheUStradedeficitandcurbChinasstrategicambitionsstatedinits"MadeinChina2025"uary-thewidestsince2008-andacumulativedeficitvis-à-visChinaontherise-thedeficitwas$,upalmost$11billionthanthesameperiodin2017-we(atOxfordEconomics),/aluminumtariffssaga,wewillwitnessagradualde-escalationoftensionsoncethepartieshaverenegotiatedtradeterms-soth,therecentCabinetreshuffleintheUSindicatesacircleofpresidentialadviserswhocloselyadheretoTrumpsworldview,sonimportsfromChinacouldcumulativelyrepresent$150billion,-a60-daypubliccommentprocesswhichincludespubliccommentsuntilMay11andapublichearingonMay15-,--"only"importedatotalof$131billionofgoodsfromtheUSin2017,,Chinacanretaliateviaotherchannels,includingsalesofUSTreasuries,,ChinahasopenedaWorldTradeOrganizationchallengetotheUSinitial$50billionproposedtariffs,whiletheeurozoneandJapanj-measuredinmonths-itisnonethelessencouragingtoseetheinternationalbodyisstillbeingusedasameAbullettrainrunsrecentlyontheeasterntrackofthehigh-speedlooplinenearLingshuiRailwayStation,2015andcarriedover25millionpassengerslastyear.[Photo/Xinhua]IttookbusinessmanYangChunguoonlythreehourstocompleteacorporationregistration,fromthefirststepofhandinginanapplicationtothefinalstepofopeninganofficialbankaccount,atHainanEcologicalSoftwareParkinChengmai,about60kilometersfromHaikou,thecapitaloftropicalHainanprovince."Itwasanunbelievablechangefromtheformermonthlongprocedurethatworeawaypeoplespatience,"saidYang,vice-presidentofanagriculturalcompanythatisoperatingatthepark,whereabout70percentoftheexaminationpro,suchasprojectapprovalandenvironmentalassessment,ifitfitsthepark,integratedplanninghasbeenconvenientforenterprisesinthepark,aninternetindustryclusterwhichhasattracted2,500companiesfromaroundtheworld,includingMicrosoftCorp,BaiduIncandHuaweiTechnologiesCo,sinceitwaslaunchedin2009,accordingtothepark,thecountrysyoungestprovinceandonlyprovincialspecialeconomiczonethatwelcomesits30thanniversarythismonth,createdamodelofscientificplanninganddevelopmentwithChinesesocialistcharacteristicsbeginningin2015throughpiloting"integratedcomprehensiveplanning"orthereform,Hainanispromotingnewdevelopmentconceptsthathighlightcreativeness,goodcoordination,greengrowth,opening-upandsharingofresources,whichhaseffectivelysti(2015-30),ablueprintforoveralldevelopmentandecologicalenvironmentalprotectionthatwonapprovalfromtheStateCouncil,ChinasCabinet,latelastyear,willguidetheislandprovincetodevelopasawholeentity,saidofficialswiththeHainanProvincialPlanningCommission-whichisthecountrysonlysuchprovincialorgantofullyengageinpreparing,ssixsuchplans-theplanformaingovernmentfunctionalareas,theplanforecologicalsystemprotectioncontrollines,theplanforurbanandtowndevelopmentboundaries,thegeneralplanforlandutilization,theplanforforestprotectionandutilizationandtheplanforoceanfunctionalareas.

Phototakenin1958shows5-year-oldXiJinping(L),hisyoungerbrotherandtheirfatherXiZhongxun.[Photo/]FatherinculcatedfrugalhabitsXiZhongxun,fatherofXiJinping,servedaschairmanoftheShaanxi-GansuBorderRegion,aCPCrevolutionarybaseofthe1930s,andwascalledbyChairmanMaoZedonga"leaderofthepeople."XiZhongxunlaterledGuangdonginitsimplementationofreformandopening-uppoliciesandintheconstructionofspecialeconomiczonesintheprovince."Dadleadsafrugallife,n,"Xisaidinalettertohisfatherin2001,whenhewasthegovernorofFujianprovinceandwasunabletoattendhisfathers88thbirthdaycelebrationduetoworkcommitments.ChengYonghua,ChineseAmbassadortoJapan,speaksduringanewsconferenceatJapanNationalPressClubinTokyo,July23,2015.[Photo/VCG]ThetripwillbefirstonebyaChinesepremierineightyearsTOKYO-ChinesePremierLiKeqiangsupcomingtriptoJapanisofgreatsignificancetobilateralrelationsaswellasregionalcooperationandprosperity,meetingofChina,JapanandtheRepublicofKorea,,theambassadorsaid,isexpectedtofurtherconsolidatethewarming-upyearsofthisdecade,whichseriouslydamagedthepoliticalmutualtrustandpracticalinterestsofthetwocountries,,thetwosidesreachedafour-pointagreementthatreaffirmedtheprinciplesforthemtoproperlyhandlehistorical,territorialandotherissues,andbilateraltiesbegantoimprove,,Chengsaid,hasfurtherincreasedsinceChinesePresidentXiJinpingmetinMay2017inBeijingwithToshihiroNikai,secretary-generaloftheLiberalDemocraticParty,wholedtheJap-JapanTreatyofPeaceandFriendship,ChengsaidthetwoneighandJapanshouldsticktopeace,friendshipandcooperation,whichisnotonlythesolecorrectchoiceforthetwosides,butalsothecommonaspirationoftheinternationalcommunity,especiallytheAsiancountries,,bilateralexchangesan,bilateraltradereturnedtoabovethe$300billionlevelandpersonnelexchangesincreasedtoarecordhighof10million,,ChinaandJapanaresharingmoreandmorecommoninterests,saidCheng,addingthatastwoimportantplayersinAsiaandbeyond,thetwocountriesalsoshoulderthecommonresponsibili,hesuggested,shouldseizetheopportunitytostrengthenexchangesandcooperationinvariousfields,continuouslyexpandtheircommoninterests,,LisofficialvisittoJapanandattendanceatthetrilateralleadersmeetingareworthlookingforwardto,theambassadorsaid."Ibelievethatwiththejointeffortsofthetwosides,thisvisitwillhelpbringChina-Japanrelationsbacktotherighttracksothattheycanrealizesoundandstabledevelopment,"

  Fromaddingelevatorstooldapartmentbuildingstomakingmoreparkinglotsforlocalresidentsandfromsettingupvegetablemarketstoclearingtheshedsthatblockedstreets,localgovernmentofficialsinBeijingsXichengdistricthavetakenipcompound,governmentofficialsandresidentsincentralBeijingscentralleadershipZhongnanhaiisinthedistrict,peoplewholiveandworkaroundthecompoundhavedevelopedloyaltytotheParty,,thiscommonawarenesshasbeencalledared,thecentralleadershipraisedFourConsciousnessesoftheideology,thewhole,thecoreandtheline-,PartychiefofthecapitalsXichengdistrict,theredwallconsciousnessisareredwallconsciousnesssconcreteandpractical,,themunicipalgovernmentstillmovedouttheB,whicharecalledtinyparks,redwallconsciousness,,Lu,togetherwithotherdistrictofficials,-120itemsinall,includingaddingelevators,settingupvegetablemarketsandparkinglots-,Xichengdistrictestablishedasystememployingstreetchiefstotakechargeofimprovin,,streetchiefofShenyelihutong,helpedh,chiefofQianmenxiheyanstreet,heldthreemeetingswiththelocalresidentsan,redreststationsforworkers,suchascouriers,parking-lotattendants,,airconditioning,,,thelaborunion,togetherwithseveralcateringcompanies,,saidXiongZhongbao,,generalmanageroftheGrandMercureBeijingCentralinXichengdistrict,saidredwallconsciousnessencompassesintegrity,loyaltyandtakingresponsibility,andthatssomethingwhichisverystronginChinaovertheyearsthatI,butitwon,whichwillhelpthecapitaltobecomeaharmoniousinternationalcity,Lusaid.,Minnesota,US,June12,2018,inthisimageobtainedfromsocialmedia.[Photo/Agencies]MINNEAPOLIS—Araccoonthatbec,Minneapolis,US,,accordingtoWildlifeManagementServices,"Itseatingnormally,"saidChristinaValdivia,thecompanysgeneralmanager,sadventurescausedastironsocialmediaasitscaledthetowerTuesday,withmanyTwitterusersvoicingconcernforitssafetyorjokingaboutthedramaasits,,afemale,wasreleasedlaterinthedayandscamperedin,whichbrokethestoryandcloselyfollowedtheraccoonsclimbfromitsheadquarterslessthanablockaway,brandedtheanimal#mprraccoon.

  MoviegoersreadfilmsynopsesonawalldisplayatacinemainNankaidistrict,Tianjin.[PhotoprovidedtoChinaDaily]Withastringofdomesticblockbusters,Chinese-languagemoviesscoredanewhighattheboxofficeinthefirsthalfofthisyear,increasingnearly80percentyear-on-year,($)asofMonday,,saidLiGuoqi,deputydirectoroftheadministration,,thefestival-whichrunsfromWednesdaytoSundayinQingdao,Shandongprovince,gatherseightSCOmemberstate,,,Chinahadmorethan10,000cinemasinurbanareas,with55,sscreencount,about10,000morethaninNorthAmerica,included48,389,or88percent,thatare3-Dscreens,accordingtotheadministration.ChengandhisteamperformduringtheweeklongStraitsForuminXiamen,receivedfromteachersinthestudentaffairsoffice."Ishoutedatthem:WhydoyoutreatmelikethisIalsogetbulliedbyothers,"edhimtightly,askinghim:"tyoufeelourloveandtolerance""Herwordswereaturningpointinmylife,whichmademedeterminedtochangemyself,"hesaid."Later,,IfeltasifIhadtwolegsthatcouldmovefreelyandfast."Chengstartedlearningwheelchairdanceandwheelchairsports,includingbasketballandbadminton."AtfirstIwasunwillingtopracticedancingbecauseIthoughtitagirlishthing,"hesaid.""Throughdancing,Chengfoundhisconfidenceandself-esteem."Onceanoldwomanintheaudiencetoldmethatmyperformancecouldtouchalotpeople,"hesaid."Igraduallyrealizedthatwheelchairdanceisnotjustaperformance,butawaytoinspireothers."Chenglaterimprovedonthetraditionalformofwheelchairdancing,whichwaspassive,andaddedmoredancingstyles,suchaship-hop,andgesturestohisperformance.

TwoLiaoDynasty(916-1125)pagodasatChongxingTempleinJinzhou,,seaside,wetlandsandhistoricalsites.[PhotoprovidedtoChinaDaily]Jinzhouhaslaunchedsixtravelrouteswithsuchthemesasculture,,sincethejourneytakesabou,Jinzhou,seasideandwetlands,Liaoningprovincialtourismdevelopmentcommission(916-1125)andQing(1644-1911)slargestManchurianredpineforestandboastsvastvarietiesoffloweringreeds."Visitorscanfollowancientemperorsfootstepsamongverdantpinesandcypresses,uniquerockformationsandserenevalleys,"Jinzhou,JinzhoubarbecueassociationpresidentLiZhisays."Almosteveryresidentknowshowtogrill,"Lisays.

  TheskylineofShenzhen,SouthChinasGuangdongprovinceisseenonJuly22,2017.[Photo/VCG]China,asrevealedbythelatestinvestigationoftheChineseAcademyofSocialSciencesorCASS,teofthesecondquarterofthisyearwillremainthesameasthefirstquarterof2018,accordingtotheinvestigationpublishedontheChinaEconomist,,,,,ecommoditypricelevelswillincreasecomparedwiththesris135,9percentagepointslowerthanlastquarter,,about70percentoftheeconomistsbelievethepressureofovercapacitywillberelievedbutitwillstillexistforalongtimeinthenextdecade,sovercapacityisthelackofinnovativeabilitiesamongmanufacturers,ndadvancedtechnologymeansproductioncompaniescannotmanufactureproductsthatmeetdiversifiedneeds,whichleadthegovernmentcityreductionoughttoincludesettingstandardsforcapacitywithdrawal,guidingcompaniesinupgradesandperfectingthelegalsystemforenterprisebankruptcy.

  Abullettrainrunsrecentlyontheeasterntrackofthehigh-speedlooplinenearLingshuiRailwayStation,2015andcarriedover25millionpassengerslastyear.[Photo/Xinhua]IttookbusinessmanYangChunguoonlythreehourstocompleteacorporationregistration,fromthefirststepofhandinginanapplicationtothefinalstepofopeninganofficialbankaccount,atHainanEcologicalSoftwareParkinChengmai,about60kilometersfromHaikou,thecapitaloftropicalHainanprovince."Itwasanunbelievablechangefromtheformermonthlongprocedurethatworeawaypeoplespatience,"saidYang,vice-presidentofanagriculturalcompanythatisoperatingatthepark,whereabout70percentoftheexaminationpro,suchasprojectapprovalandenvironmentalassessment,ifitfitsthepark,integratedplanninghasbeenconvenientforenterprisesinthepark,aninternetindustryclusterwhichhasattracted2,500companiesfromaroundtheworld,includingMicrosoftCorp,BaiduIncandHuaweiTechnologiesCo,sinceitwaslaunchedin2009,accordingtothepark,thecountrysyoungestprovinceandonlyprovincialspecialeconomiczonethatwelcomesits30thanniversarythismonth,createdamodelofscientificplanninganddevelopmentwithChinesesocialistcharacteristicsbeginningin2015throughpiloting"integratedcomprehensiveplanning"orthereform,Hainanispromotingnewdevelopmentconceptsthathighlightcreativeness,goodcoordination,greengrowth,opening-upandsharingofresources,whichhaseffectivelysti(2015-30),ablueprintforoveralldevelopmentandecologicalenvironmentalprotectionthatwonapprovalfromtheStateCouncil,ChinasCabinet,latelastyear,willguidetheislandprovincetodevelopasawholeentity,saidofficialswiththeHainanProvincialPlanningCommission-whichisthecountrysonlysuchprovincialorgantofullyengageinpreparing,ssixsuchplans-theplanformaingovernmentfunctionalareas,theplanforecologicalsystemprotectioncontrollines,theplanforurbanandtowndevelopmentboundaries,thegeneralplanforlandutilization,theplanforforestprotectionandutilizationandtheplanforoceanfunctionalareas.USPresidentDonaldTrump,surroundedbybusinessleadersandadministrationofficials,preparestosignamemorandumonintellectualpropertytariffsonhigh-techgoodsfromChina,attheWhiteHouseinWashington,March22,2018.[Photo/Agencies]Thewarofwordsbetw,USPresidentDonaldTrumpuppedtheanteinthetradebattlewithChina,suggestingfurthertariffson$100billionofimportedgoodsfromChina,ontopofthe$,the$150billionofthreatenedUStariffsrepresent30p$50billionofthreatenedChine$150billionofthreatenedUStariffsinkind,,,thesethreatenedtariffswillbesubjecttonegotiation,andthereforeshouldn"reset"buttonwhenneededAnescalationoftradetensionsrepresentsagrowingdownsiderisktoourbaselineglobalforecastastheUSadministrationlooksdeterminedtoreducetheUStradedeficitandcurbChinasstrategicambitionsstatedinits"MadeinChina2025"uary-thewidestsince2008-andacumulativedeficitvis-à-visChinaontherise-thedeficitwas$,upalmost$11billionthanthesameperiodin2017-we(atOxfordEconomics),/aluminumtariffssaga,wewillwitnessagradualde-escalationoftensionsoncethepartieshaverenegotiatedtradeterms-soth,therecentCabinetreshuffleintheUSindicatesacircleofpresidentialadviserswhocloselyadheretoTrumpsworldview,sonimportsfromChinacouldcumulativelyrepresent$150billion,-a60-daypubliccommentprocesswhichincludespubliccommentsuntilMay11andapublichearingonMay15-,--"only"importedatotalof$131billionofgoodsfromtheUSin2017,,Chinacanretaliateviaotherchannels,includingsalesofUSTreasuries,,ChinahasopenedaWorldTradeOrganizationchallengetotheUSinitial$50billionproposedtariffs,whiletheeurozoneandJapanj-measuredinmonths-itisnonethelessencouragingtoseetheinternationalbodyisstillbeingusedasame

  Phototakenin1958shows5-year-oldXiJinping(L),hisyoungerbrotherandtheirfatherXiZhongxun.[Photo/]FatherinculcatedfrugalhabitsXiZhongxun,fatherofXiJinping,servedaschairmanoftheShaanxi-GansuBorderRegion,aCPCrevolutionarybaseofthe1930s,andwascalledbyChairmanMaoZedonga"leaderofthepeople."XiZhongxunlaterledGuangdonginitsimplementationofreformandopening-uppoliciesandintheconstructionofspecialeconomiczonesintheprovince."Dadleadsafrugallife,n,"Xisaidinalettertohisfatherin2001,whenhewasthegovernorofFujianprovinceandwasunabletoattendhisfathers88thbirthdaycelebrationduetoworkcommitments.

  sonesetoffootprintsthat(thatsaboutfourone-hundredthsofaninch)-werecrawlingandburrowingthrou,thetwominisculerowsoftracksmadebythecreature(s)d,between541millionand551millionyearsago,anepochthatsofarhasofmbrianperiod(530-540millionyearsago),a,ageobiologistatVirginiaTechandauthorofthepaperthatappearsinthecurrentissueofScienceAdvances,toldtheGuardianthatthediscoveryshedslightonwhatcreatureswerethefirsttoevolvepairsoflegs,which,ofcourse,wouldeventuallyenablethemtocrawlontodryland."Animalsusetheirappendagestomovearound,tobuildtheirhomes,tofight,tofeed,andsometimestohelpmate,"hesaid."Itisimportanttoknowwhenthefirstappendagesappeared,andinwhatanimals,becausethiscantelluswhenandhowanimalsbegantochangetotheEarthinaparticularway."Th,irregularandoverlapping,"highlycoordinated"wave-likerhythmicmotionofotherinsects,Xiaoexplaied."Thefootprintsareorganizedintwoparallelrows,asexpectediftheyweremadebyanimalswithpairedappendages,"Xiaowrites."Alsotheyareorganizedinrepeatedgroups,asexpectediftheanimalhadmultiplepairedappendages."SowhatisitTheidentityofwhatmadethetracks,Xiaosaid,"isdifficulttodetermineintheabsenceofbodyremainsattheendofthetrackways."Thestyleofmovementpointstoarthropod(spider,crab,bug)withjointedlimbs,but,Xiaowrites,addingtothemystery,"itisnotbeyondtherealmofpossibilitythattheShibantantrackwaysmayhavebeenmadebyotheranimalsanalogoustomodernannelids(worms),onychophorans(multi-leggedworms),ortardigrades()".Itmightalsohavebeenatetrapod(thefour-limbedphylumthatincludeshumans).Mymoneysonthetardigrades"waterbears",whichwerefirstdiscoveredbyaGermanzoologistin1773andhavesincebeenfoundliterallyeverywhere,fromthedepthsoftheoceanstotoweringmountaintops,fromswelteringjunglestotheAntarcticice,insand,smostresilientcreatures,abletosurviveconditionsthattakemostotherlivingthingsout-extremeheatorcold,radiation,lackofair,"claws".Andtheyareancient,aer(littlewaterbear),"slowwalker."Wenchangsatellitelaunchcenter,neartheshorelineinHainanprovince.[Photo/Xinhua]Backin1988,whenHainanislandsplitfromGuangdongprovinceandbecameaprovinceofitsown,,($).ButscienceandtechnologyhaveplayedadecisiveroleinrecentyearsinHainan,,theislandprovincewillfocusontechnologiesembracingsuchthingsashybridseeds,deep-oceanresearchandspaceexploration,forwhichithasuniquegeographicaladvantages,ectors,,slargest"wintervegetablebasket"andisconsidereda"SiliconValley",000hectares,sfarmland,areunderprotectionaspermanentprimelandforcrops,andensurethatHainanwillbecomethecountry,morethan6,000scientificresearchpersonnelfrom30provincesandregionsinChina-includingthecountrys"fatherofhybridrice",YuanLongping-aredrawntoSanya,LingshuiandLedonginsouthernHainan,toimmersethemselvesinhybridseedresearchinidealtropicalislandweather."Hainanusedtoprovideusfieldstocarryoutresearch,butmoresupportingfacilities,high-techlaboratoriesandaccommodations,arealsoprovidednowadays,"saidHuaZetian,asceedingtechnology,,,000hectares,,,accordingtoKeYongchun,headoftheSanyaScienceandTechnologyAcademy,partoftheBaseofNationalBreedingandMultiplication."SeedscultivatedinHainanhavebeensoldincountriesandregionsinvolvedintheBeltandRoadInitiative,"llarindustriesdevelopment-includingtourism,high-efficiencyagriculture,internet-basedbusiness,exhibitionsandmarineeconomy-inthenextfiveyears,,neartheWenchangsatellitelaunchcenter-Chinasfourth-isgrowingvegetablesandfruitvarietiesthatweredevelopedwithhelpofspacetechnology,anddevelopingspace-technology-themedtourismthathelpedincreaseitsvillagerssfirstdeep-searesearchinstitute,theInstituteofDeep-SeaScienceandEngineering,whichisaffiliatedwiththeChineseAcademyofSciences,ogy,,andthenumberofrelatedenterprisesincreasedfrom127in2013to269lastyear,accordingtoShiYiyun,headofHainansScienceandTechnologyDepartment."Wewillsticktoreformingscienceandtechnologymechanismstoprovideabetterenvironmentforresearch,"saidGuoZhangcheng,PartysecretaryofHainanationandentrepreneurship,Guosaid.

  AllanGabor,managingdirectorofperformancematerialsofMerckChina.[Photo/VCG]EditorsNote:Thisyearmarksthe40thanniversaryofChinaaniesfortheirviewsonthecountry:IthastakenChinajust40yearstobecometheworld,,:Chinawouldno,ChinasentryintotheInternationalCouncilforHarmonizationwillgreatlyimprovei:formandopening-upprGree,theyhavenotjustgrowninsize,,Ivealsoseensignificantimprovementsinpeopleshealth,,,thecountryhassetupmedicinepilotzonesinBoao,Hainanprovince,,whatprogressinotherfieldshaveyouwitnessedinChinain,theyarereallylookingtoexpressthemselvesnset:ChinasFive-YearPlanmechanismhasprovedsuccessful,,,thefasttakeoffine-commercecouldfacilitatetradeinremoteareasandthereasthebiggestchallenge,themortalityratefromchronicdiseasesisstillhigh,suressuchasopeningoursecond-largestdrugplantinNantong,Jiangsuprovince,whichproducespharmaceuticalsonthecountry,agetoprovidemoreinnovativeandhigh-qualitymedicineandhealthcareproductsthatimprovepeople,wehavedrugshelpingdiabetes,,wesupportthedevelopmentoforganiclight-emittingdiodetechnologytohelpflatpaneldi,wehelpourcustomersinC,wedontjustbenefitfromChina,,wehaveteamedupwithomesticcompaniesaremovingupinmanygoodways,,sspartners,asisexemplifiedinasroleintheworldtodayTraditionally,-politically,:WenowleveragetalentedpeopleinChinatocontributetoourglobalstrategies,,PresidentXiJinpingintroducedahostofpowerfulmeasurestofurtheropentheworldandresponsibilitiesflowdownthroughdiffe,mpressedbyhowthenationmajorincidentslikethebattleagainstsev,vibrant,innovativeandinclusive.

  PresidentXiJinping(Lfront),alsogeneralsecretaryoftheCommunistPartyofChinaCentralCommitteeandchairmanoftheCentralMilitaryCommission,talkswithagriculturalexpertsatNanfanScientificandResearchBreedingBaseinSanya,SouthChinasHainanprovince,April12,2018.[Photo/Xinhua]BEIJING--OnhisfourthvisittothesouthernislandprovinceofHainansince2010,Pre(BFA)Tuesday,Xispokeof"anewphaseofopeningup",onceabackwateroffisherfolkandpoorfarmers,isnowavividexampleofChinasonlyprovinceentirelywithinthetropics,at35,,Xirecognizedtheislandspromiseasthecountryslargestspecialeconomiczone,,naturalresourcesandspecialeconomiczonestatus,,theisland()(CPC)NationalCongressin2012,

  PhototakenonApril7,2018showsapassagetothemainvenueforBoaoForumforAsia(BFA)inBoaoTown,SouthChina[Photo/Xinhua]Thenotionofasharedfuture,fortheAsianregion,,inspeechesXiJinpingusedattheNationalPeoplesCongressthisyear,,nasHainanprovincethisyear,,,itisadeclarationoflegitimateinterests–asafifthofhumanity,astheworldssecondlargesteconomy,astheworldsthirdlargestcountryintermsofsize,Chinahastohaveamajorvoice,andbealargestakeholder,indiscussing,framing,,,otherwiseitisn,Chinahasalegitimaterighttoexpressitsopinion,,thatwasnilitytoframeacommonlanguagetodealwithissueslikeenvironmentalones,globalgovernance,EUinthelastfewyears,andwhichcanbetracedbacktotheshockoftheglobaleconomiccrisisof2008anditsimpactonwealthlevels,equalityandsocialdevelopment,pullinadifftly,towalkawayfromeventryingtothinkinaninternationalway,andtocomplainthattheglobalagendan,aglobalone,abouthowtocreateavalidpublicspaceinwhichpeoplecanstillcometogetherandtrytoframeunderstanding,andthenpotentialsolutions,yaccentuatepositivethings,ath,tion,onewherethekeywordsofharmonyandorderhaveaphilosophicalbasisthatoftenvaryfro,togetherwithitsaftermath–Modernity–asunderstoodbytheWest,wasneitherproperly"shared"norityforhybridityanddiversity–andthathavingmorespaceforChineseconceptswillhelp,,ratherthansimplytalkingofe(insteadofaparticularReason),,,thekeythingistoestablishaposturethatisopenminded,tolerant,andinquisitive,aownershipofglobalissues,,inandofthemselves,,stitute,KingsCollege,SeniorcitizenschatataretirementhomeinBeijing.[Photo/Xinhua]AdjustmentfundwillhelpequalizeprovincesabilitiestopayretireesThecentralgovernmentisadoptinganadjustmentfundsystemforthebasicpensioncoveringemployeesofenterprisestoaddressthedifferentsituationsamongpro,ChinasCabinet,saidonWednesdaythatthesystem,whichwillbeputinplaceonJuly1,willbebasedonthecurrentpensionsyssionfundpoolsandredistributeitlater,basedon90percentoftheanplanthatwillbuildasustainablebasicpensionsystem,,PremierLiKeqiangsaidinawritteninstructionthatcoordinatedeffortsshouldbemadetoensuretheraising,allocation,,($523billion),,,,butprovincialregionssawincreasingdisparityintheirinsurancefundsduetothedifferencesintheireconomicgrowthandratiosofworkerstoretirees,YouJun,vice-ministerofhumanresourcesandsocialsecurity,saidatapo,suchasBeijingandGuangdongprovince,butotherplaces,suchasLiaoningandHeilongjiangprovinces,havepensionfunddeficits,,anationaladjustmentwascalledfor,ndsmorethantheysubmittedtothecentralgovernment,soverallabilityforriskmanagementinpensions,,ensuringpunctualpaymentinfulltoretirees,,aprofessorofsocialsecurityatRenminUniversityofChina,saidthenewsystemwillhelpremoveinequitiesbyunifyingpensioninsurancearoundthecountry."Workersandenterpriseswillpayatthesameratioandsystematicunificationwillleadtoanequality,whichisthefirstandvitalsteptobuildanationallycoordinatedpensionsystem,"Zhengsaid.

  

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上市公司“拉黑”正中珠江!或连累3家科创板受理公司、19家拟IPO企业、93家已上市公司

导语截至5月14日,正正珠江共计为沪深两市93家上市公司提供审计服务,包括康美药业等6家公司2018年年报被出具非标意见。目前由正中珠江承担审计工作中包含3家科创板受理企业、19家拟IPO企业。
MedicalworkersfromBoaoSuperHospitaltran/FORCHINADAILYFacilityinBoaowillgetspeedyOKstoimportadvancedequipment,medicineAnewhospitalinHainilotZoneinBoao,wheretheBoaoSuperHospitalislocated,cangetspeedyapprovalsfromtheHainanprovincialgovernmenttoimportsophisticatedmedicalequipmentthatisurgentlyneeded,accordingtoastatementreleasedonSundaybytheStateCouncil,China,theimportationofsophisticatedmedicalequipmentundercurrentregulationsrequireslengthyprocedures,,theBoaoLechengPilotZoneenjoysseveralotherpreferentialpolicies,suchassimplifiedproceduresforimportingmedicinesandmedicaltechnologiesandreducedtariffsforsomeimportedmedicinesandequipment."Patientscanhaveaccesstonewdrugsandequipmentfromoverseasatlowerprices,soIbelievetheywillspendmuchlessinthehospitalthangoingoverseasfortreatment,"saidLiLanjuan,presidentofBoaoSuperHospitalandamemberoftheChineseAcademyofEngineering."ThehospitalwillnotonlymeetdemandfromChinesepatientsbutalsosomeinternationalpatients,suchasthosefromSoutheastAsiancountries,"ek,Lisaid,,000peoplefromChinatraveledoverseasformedicaltreatmentin2016duetotheunavailabilityofthelatestdrugsandequipment,,patientsonthemainlandhavehadtowaitfivetosevenyearslongerforsomemajornewdrugsthanpatientsinEuropeandtheUnitedStatesbecauseoflengthyapprovalprocedures,,only30percentareavailableontheChinesemainland,rnetandfromoverseas,whichhasmanypotentialrisks,evelopmentofmedicaltourismintheprovince,accordingtothecitygovernmentofQionghai,whichgovernsthezone.

资本邦 · 2019-05-26 · 文/陈小萌 · 浏览2122

  A股“雷声”不断,现在连审计机构也来“凑热闹”。

? ? ? ?当下,各家上市公司或拟上市公司大概是“闻正中珠江而色变”。5月13日,中顺洁柔(002511.SZ)披露2018年年度股东大会决议公告,其中《关于继续聘任广东正中珠江会计师事务所为2019年度会计审计机构的议案》审议未通过。

? ? ? ?中顺洁柔算是“闻讯避雷”。但其他数十家企业就没那么幸运了。根据证监会的关于IPO的相关规定,资本邦粗略统计发现,至少22家拟IPO公司的上市进度或受影响。  

正中珠江“爆雷”

? ? ? ?2019-05-26,广东正中珠江会计师事务所(特殊普通合伙)(下称“正中珠江”)在为上市公司康美药业(600518)提供审计过程中因涉嫌违反证券相关法律法规,被证监会立案调查。



  图片来源:网络


  ?据资本邦了解,正中珠江具备证券期货相关业务资格;A股补充审计及证券发行业务专项复核审计资格;金融业务资格;国有大型企业审计资格;税务代理资格。

? ? ? ?该机构在官网称,公司一直将IPO和上市公司审计作为公司的核心业务,能够为国内上市或拟上市企业提供财务报表鉴证、定期披露以及内控审计等服务,特别是在2008年重启IPO以来,成功辅导上市的客户数量在国内事务所名列前十。

? ? ? ?正中珠江官网介绍,该机构在提供中小民营企业IPO,以及上市公司审计服务方面,有着丰富的专业经验及实力。截止到目前,正中珠江的上市公司客户名单(含已过会)共计87家。

?  据界面新闻报道,一位原会计从业人员表示,正中珠江的审计程序存在严重问题。其表示,最重要的外部第三方审计证据是函证和监盘,前者为银行等机构直接提供给审计机构,后者为审计师亲自参与获取的证据,比如实地调研。而这两点出发,正中珠江的审计均有问题。

? ? ? ? 比如,近期“爆雷”的康美药业就已经和正中珠江已经合作19年,自从2001年起,后者为前者审计了18年的财报。

? ? ? ?4月30日,康美药业接连发布2018年年报与2019年一季报等多份报告。值得注意的是,在诸多报告中,正中珠江为康美药业出具了保留意见的审计报告。此外,康美药业还发布了更正其2017年报中出现会计差错的公告。康美药业在更正说明中称,2018年以前营业收入、营业成本、费用及款项收付方面存在账实不符的情况,其中,货币资金多记299.44亿元,营业收入多计88.98亿元,营业成本多计76.62亿元。

  本次康美药业近300亿元的货币资金“无故消失”,市场质疑康美药业财务造假。那么,市场疑虑:作为其审计机构的正中珠江又在其中担当什么角色?

6家上市公司2018年被出具“非标”意见

  资本邦根据东方财富Choice数据统计发现,截至5月14日,正中珠江共计为沪深两市93家上市公司提供审计服务,其中包括康美药业等6家公司2018年年报被出具非标意见。

  除了康美药业,剩下5家公司分别为*ST赫美(002356.SZ)、*ST猛狮(002684.SZ)、红墙股份(002809.SZ)、南风股份(300004.SZ)、*ST山水(600234.SH)。

  其中,*ST赫美被正中珠江出具无法表示意见,公司存在违规对外担保、资金往来事项、未决诉讼、股权收购及转让事项、持续经营存在重大不确定性等事项。由于无法获取充分、适当的审计证据以作为形成审计意见基础,正中珠江对其出具无法表示意见的审计意见。

  与此同时,*ST赫美公司的总经理、副总经理和财务总监表示,无法保证年报数据的真实、准确和完整,也不承担连带责任。

  此外,红墙股份被出具带强调事项段的无保留意见、*ST山水被出具带强调事项段的无保留意见、*ST猛狮被出具保留意见、南风股份被出具保留意见。

  值得关注的是,前一段时间吴晓波频道拟“借壳”的全通教育(300359.SZ),同样由正中珠江担任审计机构,其2018年年报遭问询,被深交所要求说明公司2018年亏损6.57亿元的商誉减值计提的合理性,是否通过业绩大洗澡的方式调节利润。

  值得一提的是,正中珠江给全通教育出具的是标准无保留的审计意见。

  在审计机构“爆雷”后,上市公司出现与正中珠江“解约”的情况。

  5月13日,中顺洁柔(002511.SZ)披露2018年年度股东大会决议公告,其中《关于继续聘任广东正中珠江会计师事务所为2019年度会计审计机构的议案》审议未通过。

  该议案股东投票结果显示,同意票数占比12.72%,反对票数占比约0.23%,弃权票数占比87.05%(因未投票默认弃权0股)。公司其他议案都获得了审议通过。

  然而,温氏股份就“郁闷”了。资本邦注意到,在正中珠江被立案调查前夕,2019-05-26,温氏股份(300498)股东大会同样审议了《关于续聘广东正中珠江会计师事务所(特殊普通合伙)为公司审计机构的议案》,不过,该议案以99.91%的同意票数比例通过。。

至少22家拟IPO公司进程或受影响

   正中珠江被立案调查,最直接受影响的莫过于其手中的IPO项目。资本邦统计发现,目前由正中珠江担任会计事务所中包含3家科创板受理企业。

  图片来源:上交所官网截图

  这三家科创板获受理企业分别为利元亨、科前生物、联瑞新材。

  根据科创板股票发行上市审核原则第六十四条,“发行人的保荐人或者签字保荐代表人、证券服务机构或者相关签字人员因首次公开发行并上市、上市公司发行证券、并购重组业务涉嫌违法违规,或者其他业务涉嫌违 法违规且对市场有重大影响被中国证监会立案调查,或者被司法机关侦查,尚未结案,上交所将中止其上市审核”。

  图片来源:上交所科创板官网截图

  正中珠江被立案调查影响的,不只是科创板获受理的企业。对于尚未提交科创板上市申请的企业来说,若是正中珠江担任中介机构的企业,上交所可能不予受理公司的发行上市申请文件。


  图片来源:上交所科创板官网截图


  上交所指出,存在“保荐人、证券服务机构及其相关人员不具备相关资质;或者因证券违法违规被采取限制资格、限制业务活动、 一定期限内不接受其出具的相关文件等相关措施,尚未解 除;或者因首次公开发行并上市、上市公司发行证券、并购 重组业务涉嫌违法违规,或者其他业务涉嫌违法违规且对市 场有重大影响被立案调查、侦查,尚未结案”,将不受理申请文件。

  除了科创板受理企业,在IPO申报中排队企业中,共计19家企业是由正中珠江担任审计机构。

  根据《行政许可实施程序规定》第十五条、第二十二条的规定,证券服务机构及其从业人员在“因涉嫌违法违规被中国证监会及其派出机构立案调查,或者被司法机关侦查,尚未结案,且涉案行为与其为申请人提供服务的行为属于同类业务”的情形下,证监会将作出不予受理或者中止审查相关申请材料的决定

  鉴于上述规定,上述19家拟IPO企业上市进程或受影响。

  值得一提的是,4月30日审核通过的丸美生物正是由广东正中珠江会计师事务所(特殊普通合伙)担任审计机构的。丸美生物显然比较“幸运”。

证监会:“一案双查”(既查上市公司也查中介机构),绝不姑息

   这不是正中珠江第一次遭证监会监管。

  2019-05-26,证监会对正中珠江、洪文伟、陈丹燕采取出具警示函的监管措施。

  广东证监局派出检查组对拉芳家化(603630)及其并购标的上海缙嘉国际贸易有限公司(以下简称“上海缙嘉”)进行了现场检查,并对正中珠江执业的上海缙嘉、拉芳家化的审计工作进行了延伸检查。经查,发现正中珠江及两位注会在审计执业中存在问题。

  其中,在对拉芳家化审计中,正中珠江存在未实际监盘部分原材料、未评估拉芳家化合并报表范围不完整的影响、未评价拉芳家化出库单确认收入的影响三项主要问题。而在对上海缙嘉审计中,正中珠江存在未对上海缙嘉交易完备性实施充分审计程序、利用专家的工作不到位、未评价上海缙嘉研发费用不规范的影响、函证程序存在瑕疵等四项主要问题。

  审计机构存在的问题由来已久。2019-05-26,证监会通报 2015年度审计、评估机构检查处理情况,其中指出,审计机构在内部管理方面,部分审计机构内部管理薄弱,未实现总分所一体化管理,质量控制体系不健全,质量控制部门人员力量薄弱,部分执业项目的质量控制复核工作流于形式。在独立性方面,仍存在部分注册会计师未遵循独立性要求违规买卖股票的现象。

  在项目执业质量方面,部分审计机构未贯彻风险导向审计理念,存在风险评估与后续实质性程序不匹配,控制测试程序流于形式,函证、监盘、分析程序等关键审计程序执行不到位,与收入、存货、关联交易等相关的重要实质性审计程序缺失,审计工作底稿记录不完整等问题,政府补助、循环贸易等领域的审计程序缺失、审计证据不足的问题较为突出。

  2016年3月,因在2014年、2015年、2016年受到行政处罚,利安达会计师事务所也曾被财政部和证监会给以处罚。

? ? ? ?据资本邦了解,2016年以来,相关部门对中介机构的审查更加严格。A股尚且不提,仅从新三板市场来看,2016年7月到2017年年初,瑞华、众华、天健、北京天圆、立信、中兴华等六家会计师事务所遭股转系统出示“自律监管措施”。
  2018年7月,大华会计师事务所对佳电股份2013年-2015年年报审计过程中出具的审计报告存在虚假记载等行为被罚款;2018年8月,立信会计师事务所签字注册会计师在审计金亚科技2014年年报过程中,被处以罚款;同年12月,立信又因在武汉国药审计中存在不足再遭罚。

  2019-05-26,证监会主席易会满强调,保荐承销、审计评估、法律服务等中介机构要切实发挥好资本市场“看门人”作用,严格履行检查验证、专业把关等法定职责,督促上市公司规范运作、真实披露。

  “对于执业过程中未能勤勉尽责、甚至与上市公司等相关主体串通违规的中介机构,实行“一案双查”(既查上市公司也查中介机构),绝不姑息。”

图片来源:图虫

本文出品:资本邦。作者:陈小萌。

转载声明:本文为资本邦原创文章,转载请注明出处及作者,否则为侵权。

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