每(mei)經AI快訊，半年(nian)(nian)報(bao)(bao)(bao)是投資者了解公(gong)司階段性運作(zuo)情況的(de)重(zhong)要報(bao)(bao)(bao)告，但在(zai)剛(gang)剛(gang)收官的(de)2022年(nian)(nian)半年(nian)(nian)報(bao)(bao)(bao)披露(lu)季中(zhong)，卻(que)有一(yi)(yi)批上市(shi)公(gong)司的(de)財報(bao)(bao)(bao)被(bei)董(dong)監(jian)(jian)(jian)高(gao)聲明“不(bu)保(bao)真(zhen)(zhen)”。據不(bu)完全統計，共有20余家上市(shi)公(gong)司的(de)董(dong)監(jian)(jian)(jian)高(gao)在(zai)半年(nian)(nian)報(bao)(bao)(bao)中(zhong)表(biao)態(tai)(tai)，無法保(bao)證財報(bao)(bao)(bao)內(nei)容的(de)真(zhen)(zhen)實性、準(zhun)確性、完整性。背后(hou)原因(yin)包括2021年(nian)(nian)年(nian)(nian)報(bao)(bao)(bao)非(fei)標準(zhun)意見所(suo)涉事項尚未(wei)解決(jue)、對(dui)公(gong)司內(nei)控和財務(wu)數據存疑、缺乏足(zu)夠(gou)時間核實半年(nian)(nian)報(bao)(bao)(bao)內(nei)容、無獨立第三方(fang)報(bao)(bao)(bao)告“背書”等(deng)。業內(nei)人士均認為(wei)，董(dong)監(jian)(jian)(jian)高(gao)對(dui)財務(wu)報(bao)(bao)(bao)表(biao)“不(bu)保(bao)真(zhen)(zhen)”表(biao)態(tai)(tai)情況頻現，一(yi)(yi)方(fang)面因(yin)為(wei)新證券法加強了上市(shi)公(gong)司董(dong)監(jian)(jian)(jian)高(gao)的(de)法律責任(ren)，另(ling)一(yi)(yi)方(fang)面也緣于上市(shi)公(gong)司董(dong)監(jian)(jian)(jian)高(gao)自身風險意識、責任(ren)心的(de)提升。 (上證報(bao)(bao)(bao))