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绯红色的魔咒drama一些专家为上市公司的治理、会计差错、财务和经济规定了“会计差错”。

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    5月10日晚,深圳证券交易所发布公告称,从5月13日起,7家上市公司退出上市的可能性很小。在4月29日披露的2018年度报告中,康美药业公司在“会计差错”的基础上,以“差错更正”的形式,直接用大量资金将2017年度报告中的299亿元货币资金全部抹去,金融欺诈痕迹明显。受信息披露内容的影响,商业药业股价继续大幅下跌,100亿元市值消失,给投资者带来了沉重的损失,也给证券投资者的持股信心带来了沉重的打击。巧合的是,康德信的122亿元基金“飞走”。虽然没有“坐下来”判断是否存在金融欺诈,但有各种迹象表明,金融欺诈的可能性很高。为此,《北京报》特邀各领域专家学者就上市公司治理问题进行咨询。数百亿美元消失的原因是什么?苏培科:由于监管成本低、违规行为多,A股市场存在大量欺诈性上市和违规行为。主要原因是监管成本低和违规行为导致许多公司“生病”上市。A股在证券监管方面仿效国外成熟市场的事后监管制度,但这种监管模式需要完善的社会信用体系、法律法规体系和有效的处罚措施作为保障。美国资本市场实行注册制度。公司进入注册阶段后,无论是否上市,都将承担信息披露的法律责任。如果注册阶段存在欺诈和欺诈行为,将被视为犯罪。然而,许多A股上市公司在上市初期缺乏相应的监管指导和法律约束,违规成本远低于循环资金成本。许多公司宁愿冒险突破这一障碍,即使他们没有突破IPO的障碍,也不必承担任何法律责任。因此,康德信和康美药业之所以出现,并不奇怪,是因为一些公司在上市前存在虚假利润和虚假上市。第二,对中介机构的监督和责任约束不到位。此外,退市制度缺乏相应的问责机制,法律基础也薄弱,上市公司和中介机构违法后未受到应有的处罚,退市成本过低。事前监督与事后调查相结合,可以提高监督效率。一是要有效控制金融欺诈,必须把监管和信息披露的责任向前推进,从源头上提高上市公司质量,通过事前监管和事后调查弥补监管不足,提高监管效率,降低监管成本。预见。第二,建立健全以加强中间人监督为中心的监督体系。中介机构撒谎、参与欺诈活动的,应当建立黑名单制度,取消中介机构的中介资格。第三,在财务披露方面,要加强上市公司财务总监(首席财务官)、董事会秘书和审计机关的职责,严守法律。监事和独立董事只能实现程序合规,难以充分了解上市公司的核心信息。它们在上市公司中发挥了多大的监管作用,值得进一步探讨。第四,为了从源头上保证上市公司的质量,退市机制必须更加真实。就像世界com和美国安然公司一样,他们的CEO和CFO不仅要支付巨额罚款,还要承担责任。中介机构也对集体诉讼中的巨额赔偿负责。潘鹤林:舞弊的症结在于审计缺乏独立性。康德新舞弊的症结在于会计师事务所缺乏独立性。被审计单位不仅是审计业务的委托人和支付人,而且是被审计单位的责任方。事实上,会计师事务所在执行审计准则时并不一定严格,因为它们考虑了进行业务或绩效评估。即使他们给出了否定的意见,不能表达他们的意见和其他非标准的意见,他们也会保持谨慎。

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The hedge fund shouted, "Buy gold and sell stocks" would be a once-in-a-century deal.

    The U.S. stock market has rebounded sharply this year, but in the view of the hedge fund, which has won the market for many years, this is just an episode in the bear market. Buying go诺基亚n9手机助手_高鹰生殖中心ld and selling stocks is now a "once-in-a-century deal".

    The hedge fund, Crescat Capital, manages about $50 million in assets. Bloomberg quoted Tavi Costa, its global macro analyst, as saying that the current consensus is that the U.S. economy will fall into recession in 2020 or 2021, but a large number of m大史记之三国风流志_高鹰生殖中心acro indicators they monitor show that the U.S. rew aphidic_高鹰生殖中心cession will come sooner than that.

    According to Crescat Capital重生之富贵荣华_高鹰生殖中心, since its establishment in 2006, the annual yield ha天天向上朴信惠_高鹰生殖中心s been close to 12%, beating the S&P 500 index by 8%. More noteworthy is that last year, when the hedge fund industry in the United States was howling, its global macro strategy fund made 41% of the year's negative returns.

    The MSCI global index has risen more than 10% this year, but Costa sees it as a bear market rebound. He believes that all assets have risen since the beginning of the year, while the VIX of the panic index has dropped significantly, which is just a奇迹世界2助手_高鹰生殖中心 false impression before the trend reversal, so Crescat Capital's main strategy now is to do more RMB-denominated gold and short global stock markets.

    Although the U.S. stock market has rebounded sharply this year and the S&P 500 index has risen by about 13% in the year, the outlook of the U.S. business community on the economic outlook has not changed.

    At the end of last month, a survey by the National Association for Business Economics showed that three quarters of 281 respondents believed that the U.S. recession would occur by the end of 2021, while 42% of respondents pointed out that the recession would come by the end of next year.

    As pessimistic as Tavi Costa is, 10% of economists believe the U.S. economy will fall into recession this year. Only 11% believed that the crisis would come after 2021.

    In this context, gold, as a hedge asset, has also seen a rebound this year, rising by more than 4% from the beginning of the year to the end of February, breaking through the $1,300/ounce barrier at one time after breaking through 1340. It is noteworthy, however, that since February 20, gold prices have fallen by about 3%, narrowing the year's rise to 1%.

    In Goldman Sachs's view, however, the Fed's hint that the suspension of interest rate hikes and improved growth in emerging market economies will weaken the dollar and support gold prices in the future.

    * This article is from Wall Street (Wechat ID: Wallstreetcn). Open the Wall Street Gold Card Members, immediately receive the global market opportunities in 2019.

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