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丽水市(景宁畲族自治县、遂昌县、云和县、松阳县、莲都区、青田县、缙云县、庆元县、龙泉市)








曲靖市(陆良县、麒麟区、沾益区、师宗县、富源县、马龙区、会泽县、罗平县、宣威市)








果洛藏族自治州(久治县、班玛县、玛多县、甘德县、达日县、玛沁县)








普洱市(澜沧拉祜族自治县、宁洱哈尼族彝族自治县、镇沅彝族哈尼族拉祜族自治县、景东彝族自治县、孟连傣族拉祜族佤族自治县、思茅区、西盟佤族自治县、江城哈尼族彝族自治县、墨江哈尼族自治县、景谷傣族彝族自治县)








儋州市








沧州市(海兴县、青县、吴桥县、运河区、黄骅市、河间市、肃宁县、泊头市、东光县、南皮县、任丘市、沧县、新华区、盐山县、孟村回族自治县、献县)








苏州市(吴中区、太仓市、吴江区、张家港市、常熟市、昆山市、相城区、虎丘区、姑苏区)








宁波市(宁海县、海曙区、北仑区、镇海区、鄞州区、奉化区、余姚市、象山县、江北区、慈溪市)








澳门特别行政区








九江市(彭泽县、都昌县、修水县、湖口县、庐山市、濂溪区、永修县、德安县、共青城市、浔阳区、柴桑区、瑞昌市、武宁县)








运城市(河津市、闻喜县、平陆县、盐湖区、垣曲县、绛县、芮城县、临猗县、稷山县、新绛县、夏县、万荣县、永济市)








大理白族自治州(南涧彝族自治县、永平县、宾川县、大理市、祥云县、漾濞彝族自治县、鹤庆县、剑川县、弥渡县、云龙县、洱源县、巍山彝族回族自治县)








白城市(洮北区、洮南市、镇赉县、大安市、通榆县)








泰州市(高港区、姜堰区、海陵区、泰兴市、兴化市、靖江市)








张家口市(怀来县、桥东区、阳原县、张北县、沽源县、下花园区、康保县、万全区、尚义县、蔚县、桥西区、崇礼区、赤城县、怀安县、宣化区、涿鹿县)

  4月18日,深交所对*ST普利(维权)股票及可转债做出终止上市决定。

  根据证监会《行政处罚决定书》查明的事实,*ST普利2021年、2022年年度报告虚假记载的利润金额合计6.69亿元,占该两年披露的年度利润合计金额的73.83%。

  被处以累计2420万元罚款

  *ST普利退市早有预兆。今年3月,*ST普利发布公告称,收到证监会行政处罚决定书。根据决定书认定的事项,*ST普利2021年、2022年年度报告存在重大虚假记载,连续两年虚增利润总额合计5亿元以上且占比超过50%。

  公司股票触及《创业板股票上市规则》规定的“公司披露的利润总额连续两年均存在虚假记载,虚假记载的利润总额金额合计达到5亿元以上,且超过该两年披露的年度利润总额合计金额的50%”的重大违法强制退市情形。

  据悉,*ST普利财务造假具有系统性、隐蔽性,多名董事、高管参与其中。公司及6名责任人将被处以累计2420万元的罚款。其中,范敏华作为公司董事长、总经理,组织公司财务造假,财务总监罗佟凝参与、实施财务造假,违法情节严重,两人分别被处以500万元、400万元罚款,同时将分别被采取10年、8年证券市场禁入。

  业内人士指出,该案处罚力度之大,震慑之深,足见监管机构严肃惩治财务造假、净化市场生态的立场与决心。上述处理彰显出监管层对财务造假“零容忍”,组织、指使、参与、实施造假行为的责任主体均难逃法网。

  对财务造假“零容忍”

  有关部门多次强调对财务造假“零容忍”的鲜明立场。

  2024年4月,国务院发布资本市场新“国九条”,明确要严肃整治财务造假等重点领域违法违规行为,尤其是严格退市执行,严厉打击财务造假等恶意规避退市的行为。

  2024年7月,中国证监会、公安部、财政部、中国人民银行、金融监管总局、国务院国资委等六部委联合印发《关于进一步做好资本市场财务造假综合惩防工作的意见》,财务造假严重扰乱资本市场秩序、动摇投资者信心,要求加大全方位立体化追责力度。强化行政追责威慑力,对欺诈发行、严重财务造假的公司依法坚决予以退市,强化对相关机构和个人追责;推动加大刑事追责力度,加大对控股股东、实际控制人组织实施财务造假、侵占上市公司财产等行为的刑事追责力度等;推动完善民事追责支持机制,进一步提高违法成本。

  2025年3月21日,证监会表示,对于存在严重财务造假的上市公司及相关责任主体,行政处罚、强制退市并非终点,证监会还将会同有关部门推进实施全方位、立体化追责。对于可能涉及的犯罪线索,也将坚持应移尽移的工作原则,严格按照《刑法》《最高人民检察院公安部关于公安机关管辖的刑事案件立案追诉标准的规定(二)》的规定移送公安机关。对于因上市公司财务造假承受损失的适格投资者,中证投服中心将积极发挥专业作用,综合运用支持诉讼、示范判决、专业调解、代表人诉讼等方式依法帮助投资者维权,维护投资者合法权益。同时,证监会也将对相关中介机构的执业行为进行调查。

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