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As of April 30, 2024, a total of 5,354 listed companies in the A-share market disclosed their 2023 annual financial reports, including 3,195 on the main board, 1,340 on the ChiNext, 571 on the Science and Technology Innovation Board, and 248 on the Beijing Stock Exchange. 4,228 companies achieved profits and 1,126 suffered losses. Among the listed companies that disclosed their annual financial reports on schedule, 209 companies were issued audit reports with non-standard audit opinions, including 29 companies that could not express an opinion, 85 companies with qualified opinions, and 95 companies with unqualified opinions with explanatory paragraphs.

The CSRC organized a special force to sample and review the 2023 annual financial reports of listed companies, and on this basis formed the "Accounting Supervision Report on the 2023 Annual Financial Reports of Listed Companies". In general, listed companies are able to implement corporate accounting standards and financial information disclosure rules well, but some listed companies still have accounting treatment or financial information disclosure errors in terms of revenue, long-term equity investment and corporate mergers, financial instruments, asset impairment, income tax, non-recurring gains and losses, etc. In response to the above problems, the CSRC will continue to do the following work in the next step: First, sort out the clues of listed companies found in the review, follow up in a timely manner and conduct subsequent supervision in accordance with regulations. Second, organize an annual accounting supervision coordination meeting on typical problems found in the supervision work to unify the supervision caliber. Third, closely follow the hot and difficult accounting treatment issues in the market, continue to strengthen practical guidance in the form of case analysis, and improve the consistency and effectiveness of the capital market in implementing corporate accounting standards and financial information disclosure rules.

Listed companies and intermediary institutions such as accounting firms should attach great importance to the issues raised in accounting supervision reports, promptly correct errors in financial reports, continuously strengthen their ability to understand and apply corporate accounting standards and financial information disclosure rules, do a good job in related work on financial information disclosure of listed companies, continuously improve the quality of accounting information disclosure, and promote high-quality development of the capital market.