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中国证监会发布上市公司2025年年度财务报告会计监管报告_我的网站

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一 | 　　讯中国证监会近日发布《上市公司2025年年度财务报告会计监管报告》（以下简称《报告》）。　　截至2026年4月30日，共5517家上市公司披露了2025年年度财务报告，其中主板3201家、创业板1397家、科创板608家、北交所311家。

二 | 按期披露年度财务报告的上市公司中，214家被出具非标准审计意见，其中被出具带强调事项段或持续经营事项段的无保留意见109家，保留意见87家，无法表示意见18家。

Tourists from Egypt take selfies in front of the Hall of Prayer for Good Harvests at the Temple of Heaven Park in Beijing, capital of China, July 28, 2026. Thanks to the visa-free entry policies, China has witnessed an increasing number of foreign tourists visiting China this summer. According to the official data, 77.7 percent of foreign visitors entering China in the first half of the year enjoyed visa-free entry policies. (Xinhua/Ju Huanzong)
"I've come to nature's air conditioner."
That was the reaction of a Spanish tourist visiting southwest China's Yunnan Province this summer. Before arriving, he had been enduring temperatures of around 40 degrees Celsius. But when his flight landed in Kunming and he stepped out into the breeze, the relief was immediate. His trip in search of cooler weather had proved well worth it.
This summer, as heat waves swept across many parts of the world, an increasing number of foreign tourists are heading to China to escape the heat.
In places such as Zhangjiajie in central China's Hunan Province, where mountain scenery creates a natural cooling effect, and the water town in "Jiangnan," the scenic region south of the Yangtze River, where visitors can enjoy the slower pace of life by the canals, cool weather has become part of the travel experience itself. Local specialties and products that help people beat the heat add to the appeal.
But the "cool" in "China Cool" goes beyond the weather. It also comes from the variety of experiences available to visitors. They can listen to the bells of an ancient temple at dawn, learn traditional crafts from artisans, take a high-speed train to another city, or simply order a late-night meal with a few taps on a smartphone. Such everyday experiences showcase China where tradition, convenience and modern life coexist.
That sense of "cool" is even more striking when it comes to technology. Visitors can explore smart factories, try AI glasses with real-time translation, interact with robots, and take autonomous vehicles. For many foreign visitors, these experiences offer a glimpse of China's high-tech future and add a new dimension to the country's image beyond its traditional landmarks.
The growing number of international visitors has also been facilitated by China's efforts to make travel more convenient. According to the National Immigration Administration, China received 22.91 million inbound foreign visitors in the first half of 2026, up 20.4 percent year on year. Visa-free entries accounted for 77.7 percent of this total.
As more visitors arrive and experience the country firsthand, the way China is talked about overseas is also evolving. Phrases such as "China Travel," "Becoming Chinese" and "Chinamaxxing" have gained attention on overseas social media, while "China Cool" offers a new way to capture the broader appeal of these experiences, reflecting interest in China that is no longer experienced only through its famous landmarks, but also through its culture, technology, services and everyday life.
For international visitors, China is proving to be cool in more ways than one.
Foreign tourists visit the Central Street in Harbin, northeast China's Heilongjiang Province, July 22, 2026. Thanks to the visa-free entry policies, China has witnessed an increasing number of foreign tourists visiting China this summer. According to the official data, 77.7 percent of foreign visitors entering China in the first half of the year enjoyed visa-free entry policies. (Xinhua/Na Yuqi)

Foreign tourists visit the Central Street in Harbin, northeast China's Heilongjiang Province, July 22, 2026. Thanks to the visa-free entry policies, China has witnessed an increasing number of foreign tourists visiting China this summer. According to the official data, 77.7 percent of foreign visitors entering China in the first half of the year enjoyed visa-free entry policies. (Xinhua/Na Yuqi)

A foreign tourist looks on as local women make Tiaohua cross-stitch embroidery, a traditional handicraft passed down through generations by women of Huayao, a branch of Yao ethnic group, at Huxingshan Yao Township in Longhui County, Shaoyang City, central China's Hunan Province, Aug. 4, 2026. During midsummer, Huxingshan Yao Township embraces a tourism boom thanks to its alpine climate, rich intangible cultural heritage and folk traditions. (Photo by Zeng Yong/Xinhua)
Dutch tourists select souvenirs at the Silk Street building in Beijing, capital of China, June 1, 2026. (Xinhua/Ju Huanzong)

Dutch tourists select souvenirs at the Silk Street building in Beijing, capital of China, June 1, 2026. (Xinhua/Ju Huanzong)
。　　中国证监会组织专门力量抽样审阅了上市公司2025年年度财务报告，在此基础上形成了《报告》。总体而言，上市公司能够较好地理解并执行企业会计准则和财务信息披露规则，但仍有部分上市公司在收入、金融工具、长期股权投资与企业合并、资产减值、研发支出等方面，存在会计处理或财务信息披露错误。　　针对上述问题，中国证监会下一步将重点推进以下工作：一是深入贯彻落实党中央、国务院各项决策部署，不断完善上市公司财务信息披露监管工作机制，持续提升监管效能。二是持续跟进上市公司财务报告审阅发现的各类问题，依法依规做好后续监管处理。三是围绕监管工作发现的重点共性问题，强化监管协调，统一监管口径。