證券代碼：002313      證券簡(jiǎn)稱：*ST日海      公告編號(hào)：2023-021

              日海智能科技股份有限公司

(資料圖片僅供參考)

  本公司及董事會(huì)全體成員保證公告內(nèi)容的真實(shí)、準(zhǔn)確和完整，沒有虛假記

載、誤導(dǎo)性陳述或者重大遺漏。

  日海智能科技股份有限公司（以下簡(jiǎn)稱“公司”、“日海智能”）第五屆董事

會(huì)第四十九次會(huì)議、第五屆監(jiān)事會(huì)第三十八次會(huì)議審議通過了《關(guān)于前期會(huì)計(jì)差

錯(cuò)更正及追溯調(diào)整的議案》，根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第 28 號(hào)-會(huì)計(jì)政策、會(huì)計(jì)估計(jì)

變更和差錯(cuò)更正》、中國(guó)證券監(jiān)督管理委員會(huì)《公開發(fā)行證券的公司信息披露編

制規(guī)則第 19 號(hào)-財(cái)務(wù)信息的更正及相關(guān)披露》（2018 年修訂）等相關(guān)規(guī)定，公司

對(duì)相關(guān)會(huì)計(jì)差錯(cuò)進(jìn)行更正，涉及 2019 年度、2020 年度、2021 年度的合并及母公

司財(cái)務(wù)報(bào)表，具體情況如下：

  一、前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)的主要原因及內(nèi)容

款能力重新評(píng)估，根據(jù)重新評(píng)估的結(jié)果，對(duì)應(yīng)收款項(xiàng)進(jìn)行梳理，調(diào)整部分應(yīng)收款

項(xiàng)的信用風(fēng)險(xiǎn)組合，補(bǔ)計(jì)提壞賬準(zhǔn)備。

同資產(chǎn)可回收性進(jìn)行了重新評(píng)估，參照應(yīng)收賬款賬齡對(duì)應(yīng)的壞賬計(jì)提比例，補(bǔ)計(jì)

提合同資產(chǎn)減值準(zhǔn)備。

理，對(duì)個(gè)別項(xiàng)目的合同履約成本可收回性進(jìn)行了重新評(píng)估，補(bǔ)計(jì)提合同履約成本

減值準(zhǔn)備。

才邦技術(shù)有限公司等主要被投資單位股權(quán)投資進(jìn)行重新評(píng)估，并根據(jù)評(píng)估結(jié)果重

新確認(rèn)其他權(quán)益工具的公允價(jià)值變動(dòng)損益。

合未來(lái)現(xiàn)金流量折現(xiàn)情況、后續(xù)訂單情況等，對(duì)應(yīng)當(dāng)減值的商譽(yù)金額進(jìn)行了重新

確認(rèn)。

收入情況，公司追溯調(diào)整至相應(yīng)年度，并按企業(yè)會(huì)計(jì)準(zhǔn)則及相關(guān)規(guī)定調(diào)整。

梳理結(jié)果對(duì)收入成本進(jìn)行調(diào)整；對(duì)收入進(jìn)行截止測(cè)試，并根據(jù)測(cè)試結(jié)果進(jìn)行了調(diào)

整。

實(shí)際為對(duì)原子公司的財(cái)務(wù)支持，由于沒有明確的清收計(jì)劃、在可預(yù)見的未來(lái)期間

無(wú)法收回，經(jīng)公司復(fù)核確認(rèn)，該款項(xiàng)實(shí)際上為對(duì)原子公司的凈投資，將其抵減處

置時(shí)投資收益。

產(chǎn)未獲得確定的購(gòu)買承諾，不符合《企業(yè)會(huì)計(jì)準(zhǔn)則第 42 號(hào)——持有待售的非流

動(dòng)資產(chǎn)、處置組和終止經(jīng)營(yíng)》關(guān)于持有待售資產(chǎn)的定義。公司根據(jù)簽訂的《設(shè)備

租賃及技術(shù)服務(wù)合同》具體條款，該項(xiàng)資產(chǎn)實(shí)際屬于融資租賃業(yè)務(wù)，并調(diào)整至長(zhǎng)

期應(yīng)收款進(jìn)行核算。

產(chǎn)品以及新研發(fā)產(chǎn)品中的應(yīng)用情況，對(duì)存在減值的無(wú)形資產(chǎn)補(bǔ)計(jì)提減值準(zhǔn)備。

務(wù)所確認(rèn)的收入成本進(jìn)行調(diào)整，采用凈額法核算。

  綜合上述情況，為更準(zhǔn)確反應(yīng)各會(huì)計(jì)期間的經(jīng)營(yíng)成果，如實(shí)反應(yīng)相關(guān)會(huì)計(jì)科

目列報(bào)，準(zhǔn)確反應(yīng)各期間收入、成本、費(fèi)用情況，公司對(duì)前期會(huì)計(jì)差錯(cuò)進(jìn)行追溯

調(diào)整。

     二、前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)對(duì)財(cái)務(wù)報(bào)表的影響

  根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定，本公司前期會(huì)計(jì)差錯(cuò)采用追溯重述法，影響的

  （以下如無(wú)特別說明，金額以人民幣元為單位）

     （一）對(duì)合并財(cái)務(wù)報(bào)表的影響

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱             更正前金額              更正后金額               更正金額

        合并資產(chǎn)負(fù)債表

應(yīng)收票據(jù)                          33,088,345.91      37,112,185.91       4,023,840.00

應(yīng)收賬款                        1,797,051,902.80   2,121,918,403.19   324,866,500.39

預(yù)付款項(xiàng)                          74,943,613.04      64,787,553.79     -10,156,059.25

其他應(yīng)收款                        346,338,131.13     434,558,162.83     88,220,031.70

存貨                          1,483,492,179.26   1,060,364,025.06   -423,128,154.20

合同資產(chǎn)                        1,331,674,031.15    583,902,085.06    -747,771,946.09

持有待售資產(chǎn)                       225,799,519.92                       -225,799,519.92

一年內(nèi)到期的非流動(dòng)資產(chǎn)                                      56,060,160.53     56,060,160.53

其他流動(dòng)資產(chǎn)                       137,549,184.20     143,723,229.45       6,174,045.25

長(zhǎng)期應(yīng)收款                                           284,971,362.40    284,971,362.40

長(zhǎng)期股權(quán)投資                          6,750,251.84       9,283,156.16      2,532,904.32

其他權(quán)益工具投資                     215,009,378.89     170,426,844.59     -44,582,534.30

固定資產(chǎn)                         269,938,961.41     269,929,956.20          -9,005.21

使用權(quán)資產(chǎn)                         84,247,914.89      85,624,054.34       1,376,139.45

無(wú)形資產(chǎn)                         203,945,984.89     329,817,922.42    125,871,937.53

商譽(yù)                           445,604,240.39     409,176,816.17     -36,427,424.22

遞延所得稅資產(chǎn)                       80,415,812.65     119,870,862.42     39,455,049.77

其他非流動(dòng)資產(chǎn)                       42,584,101.16      12,345,311.41     -30,238,789.75

短期借款                        1,618,866,193.02   1,619,512,781.74       646,588.72

應(yīng)付賬款                        2,145,028,855.32   2,146,646,177.25      1,617,321.93

合同負(fù)債                         150,834,123.86     165,656,590.26     14,822,466.40

應(yīng)付職工薪酬                        55,598,180.07      55,513,226.15         -84,953.92

應(yīng)交稅費(fèi)                          47,028,072.33     129,574,407.01     82,546,334.68

其他應(yīng)付款                        593,967,558.33     545,430,648.88     -48,536,909.45

一年內(nèi)到期的非流動(dòng)負(fù)債                   80,067,418.29      80,180,706.26        113,287.97

其他流動(dòng)負(fù)債                        32,470,131.71      51,179,507.82     18,709,376.11

租賃負(fù)債                          60,734,812.81      60,675,295.54         -59,517.27

遞延所得稅負(fù)債                       13,388,512.39      14,514,439.84       1,125,927.45

其他綜合收益                        -14,484,355.50     -51,314,250.47    -36,829,894.97

盈余公積                           61,114,511.38     60,340,732.10       -773,779.28

未分配利潤(rùn)                        145,555,457.70    -467,888,013.56    -613,443,471.26

少數(shù)股東權(quán)益                        21,186,933.25      16,772,694.54      -4,414,238.71

         合并利潤(rùn)表

營(yíng)業(yè)收入                        4,682,873,403.14   4,714,566,201.99    31,692,798.85

營(yíng)業(yè)成本                        3,875,368,966.20   3,890,214,150.95    14,845,184.75

稅金及附加                         14,968,074.05      15,333,740.71        365,666.66

銷售費(fèi)用                         146,606,631.58     146,833,241.97        226,610.39

管理費(fèi)用                         195,527,774.69     197,009,149.75       1,481,375.06

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱              更正前金額                更正后金額              更正金額

研發(fā)費(fèi)用                          258,554,683.56       258,989,030.91      434,347.35

財(cái)務(wù)費(fèi)用                           98,874,055.54        90,952,035.98     -7,922,019.56

其他收益                           59,032,458.96        57,184,314.75     -1,848,144.21

投資收益                            3,076,848.75         3,248,628.36       171,779.61

信用減值損失                       -127,077,449.42      -255,025,572.01   -127,948,122.59

資產(chǎn)減值損失                        -25,764,708.06      -103,400,205.84    -77,635,497.78

資產(chǎn)處置收益                          2,254,710.49         2,386,310.43       131,599.94

營(yíng)業(yè)外收入                           7,360,928.36         7,358,972.17         -1,956.19

營(yíng)業(yè)外支出                           3,204,650.70         3,336,250.64       131,599.94

所得稅費(fèi)用                           -1,776,204.84        2,059,684.82      3,835,889.66

凈利潤(rùn)                            10,427,560.74      -178,408,635.88   -188,836,196.62

歸屬于母公司所有者的凈利潤(rùn)                  22,294,409.05      -162,829,398.52   -185,123,807.57

少數(shù)股東損益                        -11,866,848.31       -15,579,237.36     -3,712,389.05

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱             更正前金額               更正后金額               更正金額

       合并資產(chǎn)負(fù)債表

應(yīng)收賬款                     1,787,602,984.20       2,391,138,473.57    603,535,489.37

預(yù)付款項(xiàng)                         354,478,728.11      327,737,892.22      -26,740,835.89

其他應(yīng)收款                        337,952,425.38      344,913,555.38        6,961,130.00

存貨                       1,076,175,418.70        808,189,255.81     -267,986,162.89

合同資產(chǎn)                     1,442,497,318.55        531,434,282.40     -911,063,036.15

一年內(nèi)到期的非流動(dòng)資產(chǎn)                                       81,532,604.01      81,532,604.01

其他流動(dòng)資產(chǎn)                       106,840,741.18      108,518,664.86        1,677,923.68

長(zhǎng)期應(yīng)收款                                             36,481,461.84      36,481,461.84

長(zhǎng)期股權(quán)投資                         7,343,686.66         9,704,811.37       2,361,124.71

其他權(quán)益工具投資                     215,634,975.53      214,095,501.00       -1,539,474.53

固定資產(chǎn)                         293,390,104.25      308,417,670.77      15,027,566.52

在建工程                          12,484,529.50         1,764,923.46     -10,719,606.04

無(wú)形資產(chǎn)                         245,699,620.92      256,419,226.96      10,719,606.04

遞延所得稅資產(chǎn)                       74,641,049.13      106,768,970.55      32,127,921.42

其他非流動(dòng)資產(chǎn)                       53,009,394.10         6,522,151.70     -46,487,242.40

應(yīng)付賬款                     1,862,083,161.16       1,728,294,069.51    -133,789,091.65

預(yù)收款項(xiàng)                                              10,000,000.00      10,000,000.00

合同負(fù)債                         146,642,341.12      170,739,377.47      24,097,036.35

應(yīng)交稅費(fèi)                          79,650,909.60      129,976,077.56      50,325,167.96

其他流動(dòng)負(fù)債                                              5,050,649.69       5,050,649.69

盈余公積                          61,114,511.38       60,340,732.10        -773,779.28

未分配利潤(rùn)                        123,261,048.65     -305,058,615.04     -428,319,663.69

少數(shù)股東權(quán)益                        30,022,143.97       29,320,294.28        -701,849.69

        合并利潤(rùn)表

營(yíng)業(yè)收入                     3,783,362,103.87       3,940,145,054.70    156,782,950.83

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱              更正前金額               更正后金額             更正金額

營(yíng)業(yè)成本                         3,339,044,086.19   3,425,496,810.31    86,452,724.12

銷售費(fèi)用                          214,825,401.28     215,049,618.28        224,217.00

管理費(fèi)用                          251,232,772.17     251,381,508.83        148,736.66

財(cái)務(wù)費(fèi)用                          132,927,531.17     124,661,284.38      -8,266,246.79

投資收益                            39,090,552.06    -28,613,397.11     -67,703,949.17

信用減值損失                         -90,172,209.62   -278,805,330.66    -188,633,121.04

資產(chǎn)減值損失                        -146,026,539.18   -209,516,796.87     -63,490,257.69

所得稅費(fèi)用                          -23,992,690.30     -51,625,377.45    -27,632,687.15

凈利潤(rùn)                           -561,574,603.92   -775,545,724.83    -213,971,120.91

歸屬于母公司所有者的凈利潤(rùn)                 -546,635,841.18   -759,869,849.04    -213,234,007.86

少數(shù)股東損益                         -14,938,762.74     -15,675,875.79       -737,113.05

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱              更正前金額              更正后金額               更正金額

       合并資產(chǎn)負(fù)債表

應(yīng)收賬款                         1,759,535,958.36   1,956,523,424.71    196,987,466.35

預(yù)付款項(xiàng)                          442,372,506.38     427,374,485.71     -14,998,020.67

其他應(yīng)收款                         290,873,996.75     292,527,696.75       1,653,700.00

存貨                           2,530,780,112.86   2,089,901,068.42   -440,879,044.44

一年內(nèi)到期的非流動(dòng)資產(chǎn)                                       74,032,714.55      74,032,714.55

長(zhǎng)期應(yīng)收款                          11,523,292.42     118,677,232.79     107,153,940.37

長(zhǎng)期股權(quán)投資                           3,921,418.23       5,857,994.58      1,936,576.35

其他權(quán)益工具投資                      193,404,475.53     191,865,001.00      -1,539,474.53

商譽(yù)                            515,570,134.79     484,268,157.98     -31,301,976.81

遞延所得稅資產(chǎn)                        48,917,690.11      53,477,901.56       4,560,211.45

應(yīng)付賬款                         1,790,430,230.09   1,891,191,165.47    100,760,935.38

預(yù)收款項(xiàng)                          125,623,123.38     103,623,123.38     -22,000,000.00

應(yīng)交稅費(fèi)                           70,154,932.98     101,473,828.70      31,318,895.72

其他流動(dòng)負(fù)債                                              3,385,696.64      3,385,696.64

長(zhǎng)期應(yīng)付款                         252,311,655.59     247,311,655.59      -5,000,000.00

遞延收益                                                5,000,000.00      5,000,000.00

盈余公積                            61,114,511.38     60,340,732.10        -773,779.28

未分配利潤(rùn)                         669,896,889.83     454,811,233.99    -215,085,655.84

        合并利潤(rùn)表

營(yíng)業(yè)收入                         4,639,815,897.77   4,773,459,061.60    133,643,163.83

營(yíng)業(yè)成本                         3,711,840,824.75   3,857,256,346.40    145,415,521.65

管理費(fèi)用                          247,474,418.08     247,701,532.93         227,114.85

財(cái)務(wù)費(fèi)用                          134,253,895.37     122,849,547.74     -11,404,347.63

投資收益                            36,338,194.90     36,735,296.72         397,101.82

信用減值損失                         -47,530,569.52     -64,126,110.70    -16,595,541.18

資產(chǎn)減值損失                         -16,743,060.98     -17,692,559.67       -949,498.69

所得稅費(fèi)用                            2,946,113.00      -1,273,993.90     -4,220,106.90

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱             更正前金額             更正后金額              更正金額

凈利潤(rùn)                           68,800,653.20     55,277,697.01     -13,522,956.19

歸屬于母公司所有者的凈利潤(rùn)                 78,135,811.07     64,612,854.88     -13,522,956.19

      （二）對(duì)母公司財(cái)務(wù)報(bào)表的影響

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱             更正前金額             更正后金額              更正金額

        資產(chǎn)負(fù)債表

應(yīng)收賬款                         463,006,990.76    496,300,702.96     33,293,712.20

其他應(yīng)收款                    1,783,671,094.70     1,813,458,705.40    29,787,610.70

存貨                           310,960,751.66    162,141,340.55    -148,819,411.11

合同資產(chǎn)                                              3,356,988.62      3,356,988.62

一年內(nèi)到期的非流動(dòng)資產(chǎn)                                     35,053,175.52     35,053,175.52

其他流動(dòng)資產(chǎn)                         4,191,776.43       5,869,700.11      1,677,923.68

長(zhǎng)期股權(quán)投資                   1,824,766,482.29     1,076,816,482.29   -747,950,000.00

遞延所得稅資產(chǎn)                       30,855,746.45     44,531,377.74     13,675,631.29

應(yīng)付賬款                         243,344,785.44    349,147,230.74    105,802,445.30

應(yīng)交稅費(fèi)                             446,653.48       7,733,714.74      7,287,061.26

其他應(yīng)付款                        565,938,431.62    568,773,592.36       2,835,160.74

盈余公積                          61,114,511.38     60,340,732.10       -773,779.28

未分配利潤(rùn)                        233,240,296.25   -661,834,960.87    -895,075,257.12

         利潤(rùn)表

營(yíng)業(yè)收入                     1,250,384,259.38     1,315,665,501.52    65,281,242.14

營(yíng)業(yè)成本                         983,420,671.55   1,039,762,660.50    56,341,988.95

財(cái)務(wù)費(fèi)用                          57,697,188.01     53,225,452.65      -4,471,735.36

其他收益                           4,246,769.78       2,396,669.78     -1,850,100.00

信用減值損失                       -36,348,625.23     -28,176,905.23      8,171,720.00

資產(chǎn)減值損失                        -2,449,000.00   -760,865,990.25    -758,416,990.25

所得稅費(fèi)用                          3,558,875.30       8,725,592.95      5,166,717.65

凈利潤(rùn)                           52,197,475.02   -691,653,624.33    -743,851,099.35

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱             更正前金額             更正后金額              更正金額

        資產(chǎn)負(fù)債表

應(yīng)收賬款                         600,630,783.05    514,480,390.47     -86,150,392.58

其他應(yīng)收款                    1,798,945,884.28     1,838,945,884.28    40,000,000.00

存貨                           332,907,036.16    185,221,745.54    -147,685,290.62

一年內(nèi)到期的非流動(dòng)資產(chǎn)                                     36,647,830.81     36,647,830.81

其他流動(dòng)資產(chǎn)                         8,714,222.44     10,392,146.12       1,677,923.68

長(zhǎng)期應(yīng)收款                                           31,938,353.13     31,938,353.13

遞延所得稅資產(chǎn)                       33,711,414.67     52,553,763.61     18,842,348.94

應(yīng)付賬款                         316,066,983.02    317,541,171.52       1,474,188.50

應(yīng)交稅費(fèi)                           1,142,758.96       6,937,280.87      5,794,521.91

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱              更正前金額            更正后金額                  更正金額

其他應(yīng)付款                         548,148,171.85   588,148,171.85         40,000,000.00

盈余公積                           61,114,511.38    60,340,732.10           -773,779.28

未分配利潤(rùn)                         181,042,821.23    29,818,663.46        -151,224,157.77

          利潤(rùn)表

營(yíng)業(yè)收入                          853,907,280.64   861,156,724.79           7,249,444.15

營(yíng)業(yè)成本                          669,093,676.24   651,377,529.99         -17,716,146.25

銷售費(fèi)用                           86,444,510.26   127,277,016.69         40,832,506.43

財(cái)務(wù)費(fèi)用                           83,227,195.31    78,663,214.58          -4,563,980.73

信用減值損失                        -19,927,017.16    -40,803,075.42        -20,876,058.26

資產(chǎn)減值損失                         -3,462,361.50    -53,296,150.87        -49,833,789.37

所得稅費(fèi)用                         -14,901,358.65    -29,259,768.07        -14,358,409.42

凈利潤(rùn)                           -79,540,957.91   -147,195,331.42        -67,654,373.51

受影響的各個(gè)比較期間報(bào)表項(xiàng)目名稱              更正前金額            更正后金額                   更正金額

         資產(chǎn)負(fù)債表

應(yīng)收賬款                          536,582,442.59    489,846,993.92        -46,735,448.67

存貨                            312,456,304.42    192,573,469.47       -119,882,834.95

一年內(nèi)到期的非流動(dòng)資產(chǎn)                                       36,647,830.81        36,647,830.81

長(zhǎng)期應(yīng)收款                                             64,022,203.21        64,022,203.21

遞延所得稅資產(chǎn)                        18,810,056.02      23,293,995.54         4,483,939.52

應(yīng)付賬款                          332,001,634.15    346,454,198.79         14,452,564.64

應(yīng)交稅費(fèi)                           10,373,685.34      18,800,374.16         8,426,688.82

長(zhǎng)期應(yīng)付款                           5,000,000.00                     -     -5,000,000.00

遞延收益                                               5,000,000.00         5,000,000.00

盈余公積                           61,114,511.38      60,340,732.10          -773,779.28

未分配利潤(rùn)                         260,583,779.14    177,013,994.88        -83,569,784.26

          利潤(rùn)表

營(yíng)業(yè)收入                          877,097,047.63    868,882,593.54         -8,214,454.09

營(yíng)業(yè)成本                          613,292,294.94    632,798,017.38         19,505,722.44

財(cái)務(wù)費(fèi)用                           92,634,784.61      86,689,337.39        -5,945,447.22

信用減值損失                          7,077,165.40        361,832.60         -6,715,332.80

資產(chǎn)減值損失                         -1,063,100.16      -2,465,968.19        -1,402,868.03

所得稅費(fèi)用                          -1,116,769.99      -5,600,709.51        -4,483,939.52

凈利潤(rùn)                             7,737,792.79     -17,671,197.83       -25,408,990.62

       三、會(huì)計(jì)師出具的前期會(huì)計(jì)差錯(cuò)更正專項(xiàng)說明的審核報(bào)告

       天衡會(huì)計(jì)師事務(wù)所（特殊普通合伙）對(duì)本次前期會(huì)計(jì)差錯(cuò)更正及追溯調(diào)整事

 項(xiàng)出具了《關(guān)于日海智能科技股份有限公司前期會(huì)計(jì)差錯(cuò)更正專項(xiàng)說明審核報(bào)告》

 （ 天 衡 專 字 （ 2023 ） 00680 號(hào) ）。 具 體 內(nèi) 容 詳 見 公 司 同 日 在 巨 潮 資 訊 網(wǎng)

 （www.cninfo.com.cn）披露的相關(guān)報(bào)告。

  就本次會(huì)計(jì)差錯(cuò)更正，公司已告知執(zhí)行調(diào)整年度財(cái)務(wù)報(bào)表審計(jì)的審計(jì)機(jī)構(gòu)。

     四、董事會(huì)、監(jiān)事會(huì)、獨(dú)立董事對(duì)上述事項(xiàng)所作的說明

     （一）董事會(huì)意見

  公司本次前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)符合《企業(yè)會(huì)計(jì)準(zhǔn)則第 28 號(hào)——會(huì)計(jì)政策、

會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》和《公開發(fā)行證券的公司信息披露編報(bào)規(guī)則第 19 號(hào)

——財(cái)務(wù)信息的更正及相關(guān)披露》的相關(guān)規(guī)定，更正后的財(cái)務(wù)報(bào)表能更加客觀、

準(zhǔn)確地反映公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，有利于提高公司財(cái)務(wù)信息質(zhì)量。因此，

同意本次會(huì)計(jì)差錯(cuò)更正及追溯重述事項(xiàng)。公司將在今后的工作中，進(jìn)一步強(qiáng)化財(cái)

務(wù)管理工作，避免類似問題發(fā)生。

     （二）監(jiān)事會(huì)意見

  公司本次前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)符合《企業(yè)會(huì)計(jì)準(zhǔn)則第 28 號(hào)——會(huì)計(jì)政策、

會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》和《公開發(fā)行證券的公司信息披露編報(bào)規(guī)則第 19 號(hào)

——財(cái)務(wù)信息的更正及相關(guān)披露》的相關(guān)規(guī)定，更正后的財(cái)務(wù)報(bào)表能更加客觀、

準(zhǔn)確地反映公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，有利于提高公司財(cái)務(wù)信息質(zhì)量。董事會(huì)

關(guān)于前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)的審議和表決程序符合法律、法規(guī)和《公司章程》的

規(guī)定，有利于維護(hù)公司與股東的合法利益，監(jiān)事會(huì)同意本次前期會(huì)計(jì)差錯(cuò)更正事

項(xiàng)。

     （三）獨(dú)立董事意見

  公司本次前期會(huì)計(jì)差錯(cuò)更正事項(xiàng)符合《企業(yè)會(huì)計(jì)準(zhǔn)則第 28 號(hào)——會(huì)計(jì)政策、

會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》和《公開發(fā)行證券的公司信息披露編報(bào)規(guī)則第 19 號(hào)

——財(cái)務(wù)信息的更正及相關(guān)披露》等相關(guān)規(guī)定和要求，有利于更客觀、準(zhǔn)確地反

映公司財(cái)務(wù)狀況和經(jīng)營(yíng)成果，有利于提高公司財(cái)務(wù)信息質(zhì)量。董事會(huì)關(guān)于本次前

期會(huì)計(jì)差錯(cuò)更正事項(xiàng)的審議和表決程序符合法律、法規(guī)和《公司章程》的規(guī)定，

不存在損害公司及全體股東特別是中小股東利益的情況，因此，我們同意本次前

期會(huì)計(jì)差錯(cuò)更正事項(xiàng)。

     五、其他事項(xiàng)

  本次關(guān)于前期會(huì)計(jì)差錯(cuò)更正暨追溯調(diào)整，公司積極推進(jìn)相關(guān)工作，并將在規(guī)

定期限內(nèi)完成會(huì)計(jì)差錯(cuò)更正有關(guān)的披露工作。公司指定信息披露媒體為《上海證

券報(bào)》和巨潮資訊網(wǎng)（www.cninfo.com.cn），公司所有信息均以在上述指定媒體

刊登的公告為準(zhǔn)，敬請(qǐng)廣大投資者注意投資風(fēng)險(xiǎn)。

  六、備查文件

                   《關(guān)于日海智能科技股份有限公司前

期會(huì)計(jì)差錯(cuò)更正專項(xiàng)說明審核報(bào)告》。

  特此公告。

                         日海智能科技股份有限公司

                              董事會(huì)

查看原文公告

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