The event dates back to 20 15. At the end of 20 15, Fenghua Hi-Tech transferred the creditor's rights receivable from Guangzhou Xinde Electronics Co., Ltd. (hereinafter referred to as Xinde Electronics) and Guangzhou Tianhe High-tech Industrial Development Zone Huali Technology Development Co., Ltd. (hereinafter referred to as Huali Technology) to a third party company at a transfer price of 6,803,200 yuan; 2065438+In June 2006, the company transferred the original price of creditor's rights receivable of Guangdong Xinyu Financial Information Technology Co., Ltd. (hereinafter referred to as Xinyu Finance) and Guangzhou Yali Electronics Co., Ltd. (hereinafter referred to as Yali Electronics) to a third-party company in 600 yuan. The company said that it received the above two assignments of creditor's rights from March 2065438 to March 2006. In February of 20 17, the company decided to buy back the above-mentioned creditor's rights of 54,686,600 yuan at the original price, and paid the transfer money in February of 20 18. However, after verification, the above-mentioned transfer of creditor's rights did not actually occur, and it is expected that the creditor's rights will be difficult to recover on schedule when transferring.
Before the disclosure of the 20 17 annual report, Fenghua Hi-Tech's two historical creditor's rights transfers involving an amount of * * * 63 19000 yuan had been "underground" and no one except the company's management.
At the end of 20 15, Fenghua Hi-Tech decided to transfer the 8.504 million yuan of creditor's rights receivable of Xinde Electronics and Huali Technology to Shenzhen Quanjuneng Industrial Co., Ltd. at a 20% discount. Later, in March of 20 16, Fenghua Hi-Tech claimed to have received 6,803,200 yuan from the creditor's rights transfer. 2065438+June 2006, Fenghua Hi-Tech continued to sign a creditor's rights transfer agreement with Ningxia Shunyi Asset Management Co., Ltd. (hereinafter referred to as Ningxia Shunyi), and transferred the original debt price of Xinyu Finance and Yali Electronics to RMB 54,686,600. The company said that it also received the transfer money in March 2065438+2006.
Then, something strange happened. In February 20 17, Fenghua Hi-Tech repurchased the creditor's rights of 54,686,600 yuan from Ningxia Shunyi at the original price, and paid the creditor's rights repurchase money in February 20 18.
One episode is that Fenghua Hi-Tech announced the news that the company changed its accounting firm on February 30, 65438 last year. According to the announcement, Lixin Certified Public Accountants (special general partnership) (hereinafter referred to as Lixin) cannot complete the company's annual financial and internal control audits on schedule "due to its human resources, project progress and other reasons", and the company intends to change the audit service organization to Shenzhong Zhonghuan Certified Public Accountants (special general partnership) (hereinafter referred to as Shenzhong Zhonghuan).
Fenghua Hi-Tech disclosed in the 20 17 annual report that the aforesaid two transfers of creditor's rights did not take place substantially, and Zhonghuan Co., Ltd. issued a negative audit report on the internal control of the company's 20 17 financial report. Therefore, the company had to change the financial data of 20 16 retrospectively. In 20 16, the company's net profit will be changed from1390,000 yuan before adjustment to 861/600 yuan after adjustment.
On July 27, the reporter contacted Fenghua Hi-Tech on whether the previous change of accounting firm was related to this matter. A staff member surnamed Zhang in the investment and securities affairs department of the company told the reporter that the reason why Lixin could not continue to work in the company has been announced and has nothing to do with the transfer of creditor's rights.
However, the reporter noticed that in the 20 17 annual report, Fenghua Hi-Tech's statement on the reasons for changing the accounting firm was different from that in last year's 12.30 announcement, saying that the company and Lixin "failed to reach an agreement on relevant business agreements".
Regarding why the above two creditor's rights transfers did not actually happen, the staff of the above company said: "You see our previous inquiry letter reply, and the company announcement has already said it." Regrettably, the reporter has not been able to find the answer to this question from the publicity.
Fenghua Hi-Tech has never disclosed the above two transfers of creditor's rights. The National Business Daily reporter inquired about Fenghua Hi-Tech's historical announcement and learned that among the four companies involved in the above two creditor's rights transfers, only Shun Tak Electronics has traces to follow. In 20 10, Shun Tak Electronics was the third largest customer of Fenghua Hi-Tech, followed by 20 1 12 and 20 12. On 20 13, Shun Tak Electronics entered the top five external accounts receivable of Fenghua Hi-Tech. By the end of 20 13, the corresponding accounts receivable of Shun Tak Electronics was about 8,636,5438+00,000 yuan, and the accounting period was within 1 year. It is reported that Shun Tak Electronics was included in the list of untrustworthy people in June 20 17.
The other three involved companies did not appear in the announcement of Fenghua Hi-Tech before the 20 17 annual report. On the evening of July 26th, the warning letter decision of Guangdong Supervision Bureau disclosed by the company also mentioned that Fenghua Hi-Tech failed to perform the review procedure of the board of directors and did not disclose relevant information.
Fenghua Hi-Tech held the president's office meeting on March 1 2006 to study and determine the disposal scheme of the accounts receivable of the four companies involved in the above accounting error adjustment totaling 63190,000 yuan. Subsequently, the company held meetings on 20 16, 12, 20 17 and 12 respectively to study and determine the follow-up treatment plan for the above matters. However, the relevant matters involved in the above three meetings have never been submitted to the board of directors for deliberation and disclosure in accordance with relevant regulations.
In addition, Fenghua Hi-Tech held the board of directors and the board of supervisors on April 8, 20 18, but did not disclose the announcement of the meeting resolutions in time, and did not make supplementary disclosure until April 28, 20 18.