每經AI快(kuai)訊，2024年(nian)(nian)(nian)4月(yue)3日，深(shen)交所向廣州山水(shui)比德(de)（SZ 300844，收盤(pan)價：26.58元）設計(ji)股(gu)(gu)份有(you)(you)限公(gong)(gong)(gong)司(si)(si)(si)發出(chu)監(jian)管(guan)(guan)(guan)函：根據中國證券監(jian)督管(guan)(guan)(guan)理委(wei)員會(hui)廣東監(jian)管(guan)(guan)(guan)局《關(guan)于對廣州山水(shui)比德(de)設計(ji)股(gu)(gu)份有(you)(you)限公(gong)(gong)(gong)司(si)(si)(si)、蔡(cai)彬、孫(sun)虎、楊祥云、秦鵬、周(zhou)喬采取出(chu)具警示(shi)函措施的(de)(de)(de)決(jue)定(ding)》，經(jing)查(cha)，公(gong)(gong)(gong)司(si)(si)(si)存(cun)在(zai)以(yi)下違規行(xing)(xing)(xing)為：一(yi)是2022年(nian)(nian)(nian)度其(qi)他非流(liu)動資產(chan)減(jian)值(zhi)不充分(fen)。2022年(nian)(nian)(nian)末，公(gong)(gong)(gong)司(si)(si)(si)以(yi)房(fang)抵款(kuan)形成(cheng)(cheng)的(de)(de)(de)其(qi)他非流(liu)動資產(chan)出(chu)現減(jian)值(zhi)跡(ji)象(xiang)，公(gong)(gong)(gong)司(si)(si)(si)未(wei)進行(xing)(xing)(xing)減(jian)值(zhi)測試，導(dao)致2022年(nian)(nian)(nian)末少(shao)計(ji)減(jian)值(zhi)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)461.19萬(wan)元。二(er)是壞賬(zhang)(zhang)(zhang)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)計(ji)提不準(zhun)(zhun)(zhun)(zhun)確(que)(que)。2021年(nian)(nian)(nian)末，公(gong)(gong)(gong)司(si)(si)(si)對6家(jia)客(ke)戶應收賬(zhang)(zhang)(zhang)款(kuan)余額(e)單項(xiang)計(ji)提壞賬(zhang)(zhang)(zhang)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)，計(ji)算過程(cheng)存(cun)在(zai)差錯，多計(ji)提壞賬(zhang)(zhang)(zhang)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)37.89萬(wan)元。2022年(nian)(nian)(nian)度，公(gong)(gong)(gong)司(si)(si)(si)部(bu)分(fen)應收賬(zhang)(zhang)(zhang)款(kuan)計(ji)提壞賬(zhang)(zhang)(zhang)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)時(shi)(shi)，計(ji)算過程(cheng)存(cun)在(zai)差錯，少(shao)計(ji)提壞賬(zhang)(zhang)(zhang)準(zhun)(zhun)(zhun)(zhun)備(bei)(bei)159.69萬(wan)元。三是收入(ru)確(que)(que)認核算不準(zhun)(zhun)(zhun)(zhun)確(que)(que)。截止2022年(nian)(nian)(nian)末，公(gong)(gong)(gong)司(si)(si)(si)于合同(tong)負(fu)債(zhai)科目(mu)核算的(de)(de)(de)部(bu)分(fen)業(ye)務(wu)已達(da)到收入(ru)確(que)(que)認的(de)(de)(de)標準(zhun)(zhun)(zhun)(zhun)，但(dan)是公(gong)(gong)(gong)司(si)(si)(si)未(wei)確(que)(que)認收入(ru)，導(dao)致2022年(nian)(nian)(nian)度少(shao)計(ji)收入(ru)591.19萬(wan)元。四是內(nei)幕信(xin)息(xi)登(deng)記管(guan)(guan)(guan)理方面存(cun)在(zai)的(de)(de)(de)問題。公(gong)(gong)(gong)司(si)(si)(si)2021年(nian)(nian)(nian)三季報(bao)、2022年(nian)(nian)(nian)一(yi)季報(bao)編制的(de)(de)(de)內(nei)幕信(xin)息(xi)知情人(ren)登(deng)記表中顯示(shi)，公(gong)(gong)(gong)司(si)(si)(si)管(guan)(guan)(guan)理層、財務(wu)人(ren)員、中介(jie)機構(gou)工作(zuo)人(ren)員知悉(xi)內(nei)幕信(xin)息(xi)的(de)(de)(de)時(shi)(shi)間均(jun)為同(tong)一(yi)天(tian)，與實際(ji)情況(kuang)(kuang)不相符(fu)。五是募(mu)集(ji)資金(jin)使(shi)用不規范。公(gong)(gong)(gong)司(si)(si)(si)部(bu)分(fen)募(mu)集(ji)資金(jin)具體使(shi)用項(xiang)目(mu)存(cun)在(zai)超出(chu)《招股(gu)(gu)說明書》計(ji)劃金(jin)額(e)的(de)(de)(de)情況(kuang)(kuang)，公(gong)(gong)(gong)司(si)(si)(si)在(zai)未(wei)履(lv)行(xing)(xing)(xing)決(jue)策程(cheng)序和(he)信(xin)息(xi)披露義(yi)務(wu)的(de)(de)(de)情況(kuang)(kuang)下，調整募(mu)集(ji)資金(jin)使(shi)用額(e)度。公(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)相關(guan)行(xing)(xing)(xing)為違反(fan)了《創業(ye)板(ban)(ban)股(gu)(gu)票(piao)上市規則》第(di)1.4條(tiao)(tiao)、第(di)5.1.1條(tiao)(tiao)、《創業(ye)板(ban)(ban)股(gu)(gu)票(piao)上市規則》第(di)1.4條(tiao)(tiao)、第(di)5.1.1條(tiao)(tiao)、《上市公(gong)(gong)(gong)司(si)(si)(si)自律監(jian)管(guan)(guan)(guan)指引第(di)2號——創業(ye)板(ban)(ban)上市公(gong)(gong)(gong)司(si)(si)(si)規范運(yun)作(zuo)》第(di)5.5條(tiao)(tiao)、第(di)6.3.1條(tiao)(tiao)的(de)(de)(de)規定(ding)。請你公(gong)(gong)(gong)司(si)(si)(si)董事(shi)會(hui)充分(fen)重視相關(guan)問題，吸取教訓，及(ji)時(shi)(shi)整改(gai)，杜(du)絕相關(guan)問題的(de)(de)(de)再次發生。我部(bu)提醒你公(gong)(gong)(gong)司(si)(si)(si)：上市公(gong)(gong)(gong)司(si)(si)(si)必(bi)須按照國家(jia)法(fa)律、法(fa)規和(he)本(ben)所《創業(ye)板(ban)(ban)股(gu)(gu)票(piao)上市規則》，認真和(he)及(ji)時(shi)(shi)地履(lv)行(xing)(xing)(xing)信(xin)息(xi)披露義(yi)務(wu)。上市公(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)董事(shi)會(hui)全體成(cheng)(cheng)員必(bi)須保證信(xin)息(xi)披露內(nei)容(rong)真實、準(zhun)(zhun)(zhun)(zhun)確(que)(que)、完(wan)整，沒有(you)(you)虛假記載、誤導(dao)性陳(chen)述或重大(da)遺漏，并(bing)就(jiu)其(qi)保證承(cheng)擔個別和(he)連帶的(de)(de)(de)責任。特此(ci)函告。深(shen)圳證券交易所創業(ye)板(ban)(ban)公(gong)(gong)(gong)司(si)(si)(si)管(guan)(guan)(guan)理部(bu)2024年(nian)(nian)(nian)4月(yue)3日。

2023年1至(zhi)6月份(fen)，山水比德(de)的營業收(shou)入(ru)構成為：園林景觀設計占比99.78%。

山(shan)水比德(de)的總經理、董事長均是蔡彬，女，49歲(sui)，學歷(li)背(bei)景為(wei)本科。

截至(zhi)發稿(gao)，山(shan)水(shui)比德市(shi)值為17億元。

道(dao)達(da)號(hao)（daoda1997）“個股趨勢”提醒：
1. 近30日內無(wu)機構對山水比德進行調研。

每經頭條(tiao)（nbdtoutiao）——

(記者 蔡鼎)

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