律政英雄

佳缘科技将被ST！招股书、年报虚假记载_我的网站

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    Members of the China-Kazakhstan joint archaeological project pose for a photo. Photo: Collaborative Research Center for Archaeology of the Silk Roads
China is set to launch its first joint archaeological project in South America, following an agreement between Chinese and Peruvian institutions to study the ancient Caral civilization. The move marks a new milestone in the country's growing overseas archaeological cooperation.
The Institute of Archaeology of the Chinese Academy of Social Sciences, Peru's Caral Archaeological Zone under the Ministry of Culture, and the Professional School of Archaeology at the National University of San Marcos signed a cooperation agreement on Saturday to conduct research on the ancient Caral civilization. 
The Caral civilization, which is considered to be the oldest civilization discovered in the Americas, emerged along Peru's northern coast and dates to around 3000 BC to about 1800 BC. 
The project marks China's first joint archaeological initiative in South America, expanding its overseas archaeological footprint to four continents: Asia, Africa, Europe and South America. It also encompasses cooperation with Belt and Road partner countries, major centers of ancient civilizations and regions crucial to the study of human origins. 
For Chinese archaeologists, the project represents a new step in overseas archaeological engagement and international cooperation, fostering mutual learning and dialogue among civilizations, Chinese experts said. 
Cooperation beyond borders

In recent years, Chinese institutions have participated in a series of overseas archaeological projects, from exploring ancient cities along the Silk Road to studying early civilizations in Africa and Central Asia. 
They not only brought Chinese expertise and talent, but also advanced Chinese technologies, equipment and solutions, experts said.
In February, a significant archaeological breakthrough has emerged from Mit Rahina in Giza, the site of ancient Memphis in Egypt, where a joint Chinese-Egyptian mission has uncovered a limestone structure believed to be connected to the temple of King Pharaoh Apries from Egypt's 26th Dynasty (664-525 BC), according to the Xinhua News Agency.
Zhang Hai, head of the Chinese team and an archaeologist from Peking University, told the Global Times in a previous interview that the Chinese contingent applied distinctive methods for documenting and recording finds, while deploying Chinese-developed technologies such as the "4D kankan Meta" 3D scanner for precise, real-time topographic and sectional modeling, plus specialized software for capturing dislocated stone elements in 3D to aid future digital restoration and preservation.
In the latest China-Kazakhstan joint archaeological project, Chinese equipment and technologies played an important role in the team's discoveries.
Building on the excavation, the archaeological team used drones and the "I Survey" mobile field documentation system to conduct systematic surveys around the excavation area. The survey covered more than 10 burial grounds and documented more than 50 Pazyryk-era tombs. 
Pazyryk culture flourished from the late sixth century BC to the third century BC, Shao Huiqiu, a professor at the Collaborative Research Center for Archaeology of the Silk Roads, Northwest University, told the Global Times.
According to Shao, who is the Chinese lead for the China-Kazakhstan joint archaeological project, none of the tombs had previously undergone formal excavation, giving them significant research potential. The use of these technologies has enabled the team to carry out more efficient and comprehensive surveys of the area, 
During the China-Kazakhstan joint archaeological project, archaeologists have recovered a number of important artifacts, including human remains, pottery, gold foil pieces, horse bones and iron horse equipment. 
The finds have provide valuable material evidence for studying the burial practices, funerary customs and material culture of the Pazyryk culture in the Lake Markakol region, said Shao. 
Researchers also conducted regional surveys around the excavation area, documenting more than 50 Pazyryk-era tombs.
Through the joint archaeological project, China and Kazakhstan have gained a deeper understanding of Bronze Age to Early Iron Age archaeological remains in the Lake Markakol basin, according to Shao.
In 2027, the two sides will continue excavations at key sites and burial grounds identified during the survey, while advancing regional archaeological investigations, data analysis, multidisciplinary research, young archaeologist training and academic exchanges. 
    A tomb uncovered by the China-Kazakhstan joint archaeological team Photo: Collaborative Research Center for Archaeology of the Silk Roads
Archaeological exchanges
China's overseas archaeological cooperation has also become a platform for broader exchanges among researchers and civilizations.
Such projects, experts say, are helping expand archaeological research beyond national borders and provide new perspectives on exchanges among ancient civilizations.
China's overseas archaeology has grown alongside its broader participation in global cultural heritage protection.
The National Cultural Heritage Administration's cultural heritage development plan through 2030 calls for expanded archaeological cooperation in Austronesian-speaking regions, trans-Himalayan areas, and routes connected to the Silk Road and Maritime Silk Road, reported Xinhua.
The plan seeks to strengthen the methods used to trace Chinese cultural artifacts overseas, and advance efforts to retrieve lost cultural relics.
It also pushes for greater Chinese participation in global cultural heritage governance and expanded international partnerships, including new protection cooperation agreements with more countries worldwide, according to Xinhua.
In these joint collaborations, researchers from different countries bring together their expertise in regional archaeology and fieldwork, conducting exchanges on archaeological surveys, excavations, multidisciplinary research and regional cultural studies. Such cooperation has strengthened mutual learning and laid a foundation for long-term partnerships, according to Shao.
The China-Uzbekistan cooperation has established research centers in Samarkand and Termez to support studies on human-environment interactions and cultural heritage. The initiative has also trained professionals in Silk Road archaeology, scientific research and heritage conservation through programs for Uzbek universities and research institutions, while promoting international academic exchanges to advance Silk Road heritage protection and cultural cooperation, noted Zhu Jiangsong, a member of the China-Uzbekistan joint archaeological team from the School of Cultural Heritage, Northwest University. 
Through these partnerships, Chinese archaeologists are not only contributing technology, research experience and training, but also gaining first-hand materials and fresh perspectives that help advance the study of ancient civilizations and enrich China's archaeological research.
。    　　8月23日晚间，佳缘科技（301117）发布公告，公司收到证监会下发的《行政处罚事先告知书》，因招股说明书及年报存在虚假记载，公司股票交易将被实施其他风险警示。公司股票自8月24日开市起停牌一天，8月25日开市起复牌，股票简称由“佳缘科技”变更为“ST佳缘”。

B | 公司表示，该事项尚未触及重大违法强制退市情形。
　　根据告知书披露，佳缘科技披露的《招股说明书》中2019年、2020年财务数据及2021年和2022年年度报告内容均存在虚假记载。　　违法事实主要涉及两项：其一，2019年至2022年期间，公司与某客户签署多份科研合同或电子产品采购合同，在不符合收入确认条件的情况下提前确认收入；其二，2020年公司介入无锡金都机械装备有限公司与昆明博远中菱科技有限公司之间正在履行的购销业务链条，相关交易不具备商业实质。　　两项违法行为叠加，导致佳缘科技2019年至2022年营业收入分别虚增2015.6万元、虚减687.65万元、虚增2803.38万元、虚减2562.47万元，占当期披露营业收入绝对值的15.39%、3.61%、8.85%、9.51%；利润总额分别虚增1613.84万元、虚减1569.60万元、虚增1803.93万元、虚减1634.45万元，占当期披露利润总额绝对值的比例分别为44.02%、25.8%、16.95%、24.43%。

C | 　　针对上述违法事项，证监会对佳缘科技及主要责任人做出处罚决定，合计罚款1450万元。其中，对上市公司责令改正，给予警告，并处以600万元罚款；对实际控制人之一、董事长王进给予警告并处以300万元罚款；对董事、副总经理朱伟华和财务总监柳絮分别给予警告并处以200万元罚款；对另一实际控制人、原董事会秘书尹明君给予警告并处以150万元罚款。

D | （文章来源：证券时报）。

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