证券代码：300237      证券简称：美晨生态          公告编号：2023-032

(资料图片)

              山东美晨生态环境股份有限公司

  本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假

记载、误导性陈述或重大遗漏。

  山东美晨生态环境股份有限公司（以下简称“公司”或“美晨生态”）于

会议，审议通过了《关于前期会计差错更正的议案》，具体情况如下：

  一、会计差错更正的原因

  中国证券监督管理委员会山东监管局在对公司 2022 年的日常监管及 2021

年年报审核中发现，一是 2018 年美晨生态诸城新厂区一期工程虚计施工成本

司出具警示函措施的整改报告》（公告编号：2022-082）；二是公司 2021 年合

并报表编制存在合并抵消不充分的情况。

  根据《企业会计准则第 28 号——会计政策、会计估计变更和差错更正》和

中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 19 号—财

务信息的更正及相关披露》（2018 年修订）等相关规定，公司针对前述事项及

时进行相关整改，并对相关的差错事项进行更正。

  二、前期会计差错事项

资产相关科目披露不实。

  美晨生态 2021 年合并报表编制存在合并抵销不充分的情况。如美晨生态对

控股子公司往来款项抵销不充分，导致合并资产负债表预付账款、应付账款科目

多记；合并范围内关联交易抵消，但未开票部分的税差未抵销，导致合并资产负

债表预付账款、其他流动负债、应交税金科目多记；个别子公司间往来账款处置

存在合并报表抵销错误，导致合并利润表营业外收入、营业外支出、信用减值损

失科目多记等。

  三、前期会计差错更正对公司财务状况的影响

  （一）对 2021 年度合并报表的影响

  （1）对合并资产负债表的影响

        项 目         更正前金额                  更正金额              更正后金额

预付款项                   68,015,544.51        -1,669,145.36       66,346,399.15

其他流动资产                139,808,264.31         -708,745.50       139,099,518.81

固定资产                 1,189,306,626.51       -5,581,370.80     1,183,725,255.71

       资产总计         10,257,898,473.48       -7,959,261.66    10,249,939,211.82

应付账款                 2,028,044,238.60       -1,197,816.52     2,026,846,422.08

应交税费                   42,086,835.27          -63,642.39        42,023,192.88

其他流动负债                 81,368,438.57         -407,686.45        80,960,752.12

       负债合计          7,807,904,577.95       -1,669,145.36     7,806,235,432.59

未分配利润                 366,506,333.08        -6,290,116.30      360,216,216.78

所有者权益（或股东权益）合计       2,449,993,895.53       -6,290,116.30     2,443,703,779.23

负债和所有者权益（或股东权

益）总计

  （2）对合并利润表的影响

         项 目            更正前金额               更正金额              更正后金额

管理费用                      187,750,729.03       -318,935.48     187,431,793.55

信用减值损失（损失以“-”号填列）         -59,147,028.69      5,095,836.65      -54,051,192.04

加：营业外收入                    12,409,233.39     -6,582,548.86       5,826,684.53

减：营业外支出                     5,877,756.18     -1,486,712.21       4,391,043.97

        利润总额             -383,004,196.49        318,935.48    -382,685,261.01

     （3）对附注的影响

     （1） 预付款项按账龄列示

                        更正前金额              更正金额                   更正后金额

     账龄

                   金额           比例(%)        金额               金额              比例(%)

     合 计       68,015,544.51      --     -1,669,145.36    66,346,399.15         --

      项目               更正前金额             更正金额                      更正后金额

待抵扣进项税额                 68,090,686.61       -708,745.50                   67,381,941.11

留抵税额                    61,857,043.24                                     61,857,043.24

预缴税费                     2,275,394.26                                      2,275,394.26

其他                       7,585,140.20                                      7,585,140.20

     合     计           139,808,264.31       -708,745.50                   139,099,518.81

 项目                更正前金额                 更正金额                      更正后金额

固定资产               1,189,306,626.51       -5,581,370.80              1,183,725,255.71

 合计                1,189,306,626.51       -5,581,370.80              1,183,725,255.71

（1）固定资产情况

                             更正前金额                                      更正金额                                    更正后金额

   项目

             房屋建筑物           ...          合计             房屋建筑物          ...      合 计            房屋建筑物            ...        合 计

一、账面原值：

   ...                       ...                                        ...                                      ...

   （3）其他        554,572.88                 630,472.88    6,378,709.50           6,378,709.50    6,933,282.38               7,009,182.38

二、累计折旧

   ...                       ...                                        ...                                      ...

   （3）其他                                   72,105.00       797,338.70             797,338.70      797,338.70                  869,443.70

三、减值准备

   ...                       ...                                        ...                                      ...

四、账面价值                       ...                                        ...                                      ...

     （1）应付账款列示

                   更正前金额                       更正金额                     更正后金额

          账龄

                    金      额                   金       额                   金      额

          合 计      2,028,044,238.60                -1,197,816.52           2,026,846,422.08

          项目         更正前金额                     更正金额                     更正后金额

     增值税              18,842,603.49                  -63,642.39                18,778,961.10

     企业所得税            19,369,375.25                                            19,369,375.25

     个人所得税                636,593.27                                              636,593.27

     城市维护建设税              623,013.76                                              623,013.76

     房产税                1,245,840.60                                            1,245,840.60

     土地使用税                719,153.48                                              719,153.48

     教育费附加                241,991.99                                              241,991.99

     地方水利建设基金               9,637.98                                                9,637.98

     其他                   398,625.45                                              398,625.45

          合    计      42,086,835.27                  -63,642.39                42,023,192.88

              项目        更正前金额                  更正金额                     更正后金额

     待转销项税额             48,036,683.94               -407,686.45                47,628,997.49

     商业承兑汇票贴现款             968,000.00                                             968,000.00

     应付利息               32,363,754.63                                          32,363,754.63

              合计        81,368,438.57               -407,686.45                80,960,752.12

                             更正前金额                         更正金额                       更正后金额

         项目

                        本期              上期             本期          上期             本期              上期

调整前上期末未分配利润

调整期初未分配利润合计数（调增    -677,326,95     -390,927,49      -6,609,051                 -670,717,90     -390,927,4

+，调减－）                     1.98           5.55             .78                         0.20        95.55

调整后期初未分配利润

                             .39         12.48             .78                          .61       612.48

加：本期归属于母公司所有者的净    -367,126,01     42,486,910.                                 -366,807,07     42,486,910

利润                         3.73               11                                       8.25          .11

减：应付普通股股利

期末未分配利润                                                             0.00

                             .08             .39           .30                          .78         6.39

                           更正前金额                                更正金额                       更正后金额

     项目

                 本期发生额                 上期发生额             本期发生额         上期发生额      本期发生额            上期发生额

职工薪酬            92,931,832.78          95,551,652.26                             92,931,832.78    95,551,652.26

折旧及摊销           33,579,082.47          30,871,142.02     -318,935.48             33,260,146.99    30,871,142.02

办公及差旅费          28,246,347.35          17,743,701.60                             28,246,347.35    17,743,701.60

咨询及服务费          14,865,962.32          16,287,114.85                             14,865,962.32    16,287,114.85

业务招待费            8,242,723.00           8,235,505.97                              8,242,723.00     8,235,505.97

养护费              4,427,291.18           4,043,811.73                              4,427,291.18     4,043,811.73

维修费              2,883,988.81           3,503,385.03                              2,883,988.81     3,503,385.03

其他               2,573,501.12           2,864,910.36                              2,573,501.12     2,864,910.36

 合        计                           179,101,223.82     -318,935.48      0.00   187,431,793.55   179,101,223.82

                        更正前金额                                  更正金额                        更正后金额

     项目

                本期发生额                上期发生额             本期发生额           上期发生额       本期发生额            上期发生额

其他应收款坏

              -20,608,297.60        4,065,144.40                                 -20,608,297.60    4,065,144.40

账损失

应收账款坏

              -39,462,256.56       -31,640,403.42      5,095,836.65              -34,366,419.91   -31,640,403.42

账损失

应收票据坏账

准备

预付账款减值

                  -1,134.90                                                          -1,134.90

准备

     合计       -59,147,028.69       -30,011,378.52      5,095,836.65       0.00   -54,051,192.04   -30,011,378.52

                                  更正前金额                                         更正金额                                           更正后金额

                                                计入当期非经                                                                                        计入当期非经

        项目                                                                      上期发     计入当期非经常

                 本期发生额           上期发生额          常性损益的金           本期发生额                                        本期发生额            上期发生额          常性损益的金

                                                                                生额          性损益的金额

                                                     额                                                                                           额

  政府补助               3,218.07       98,360.91       3,218.07                                                     3,218.07        98,360.91       3,218.07

  罚款收入             902,511.50     486,137.02       902,511.50                                                   902,511.50     486,137.02       902,511.50

  税收返还                              7,892.14             0.00                                                                    7,892.14              0.00

  其他             1,378,043.66     280,638.55     1,378,043.66                                                 1,378,043.66     280,638.55     1,378,043.66

  质量索赔及违约金         248,395.65      97,809.52       248,395.65                                                   248,395.65      97,809.52       248,395.65

  非流动资产处置利得          1,094.36       7,766.99        1,094.36                                                     1,094.36        7,766.99        1,094.36

  债务重组利得            15,227.20                      15,227.20                                                    15,227.20                       15,227.20

  核销无需支付的款项      9,860,742.95                    9,860,742.95   -6,582,548.86               -6,582,548.86     3,278,194.09                    3,278,194.09

        合计      12,409,233.39     978,605.13    12,409,233.39   -6,582,548.86    0.00       -6,582,548.86     5,826,684.53     978,605.13     5,826,684.53

                                 更正前金额                                          更正金额                                            更正后金额

                                                计入当期非经                                        计入当期非经                                          计入当期非经

       项目                                                                       上期发生

              本期发生额             上期发生额           常性损益的金           本期发生额                        常性损益的金             本期发生额          上期发生额         常性损益的金

                                                                                  额

                                                     额                                             额                                               额

 对外捐赠         1,367,961.39      1,747,778.00    1,367,961.39                                                    1,367,961.39   1,747,778.00    1,367,961.39

 非流动资产报废损失      176,470.90        192,412.98      176,470.90                                                      176,470.90     192,412.98      176,470.90

 流动资产报废损失     1,364,454.85                      1,364,454.85                                                    1,364,454.85                   1,364,454.85

 非流动资产盘亏损失                        772,215.83                                                                                     772,215.83

 其他           1,571,459.80        288,904.77    1,571,459.80    -1,486,712.21                 -1,486,712.21        84,747.59     288,904.77       84,747.59

 违约赔偿及罚款支出    1,394,430.48                      1,394,430.48                                                    1,394,430.48                   1,394,430.48

 非流动资产处置损失       2,978.76                           2,978.76                                                        2,978.76                       2,978.76

       合计     5,877,756.18      3,001,311.58    5,877,756.18    -1,486,712.21        0.00     -1,486,712.21     4,391,043.97   3,001,311.58    4,391,043.97

（二）对 2022 年半年度合并报表的影响

（1）对合并资产负债表的影响

                                              期初余额

项 目                       更正前金额               更正金额              更正后金额

预付款项                       68,015,544.51     -1,669,145.36       66,346,399.15

其他流动资产                    139,808,264.31       -708,745.50      139,099,518.81

固定资产                    1,189,306,626.51     -5,581,370.80    1,183,725,255.71

         资产总计          10,257,898,473.48     -7,959,261.66   10,249,939,211.82

应付账款                    2,028,044,238.60     -1,197,816.52    2,026,846,422.08

应交税费                       42,086,835.27        -63,642.39       42,023,192.88

其他流动负债                     81,368,438.57       -407,686.45       80,960,752.12

         负债合计           7,807,904,577.95     -1,669,145.36    7,806,235,432.59

未分配利润                     366,506,333.08     -6,290,116.30      360,216,216.78

所有者权益（或股东权益）合计          2,449,993,895.53     -6,290,116.30    2,443,703,779.23

负债和所有者权益（或股东权益）总计      10,257,898,473.48     -7,959,261.66   10,249,939,211.82

                                              期末余额

项 目                   更正前金额                更正金额              更正后金额

预付款项                       45,217,110.96     -1,669,145.36       43,547,965.60

其他流动资产                    140,018,971.44       -708,745.50      139,310,225.94

固定资产                    1,151,832,069.24     -5,421,903.06    1,146,410,166.18

         资产总计          10,024,039,209.68    -7,799,793.92    10,016,239,415.76

应付账款                    1,843,443,611.50     -1,197,816.52    1,842,245,794.98

应交税费                       30,401,752.67        -63,642.39       30,338,110.28

其他流动负债                    119,787,440.41       -407,686.45      119,379,753.96

         负债合计           7,819,468,022.99    -1,669,145.36     7,817,798,877.63

未分配利润                     105,578,337.52     -6,130,648.56       99,447,688.96

所有者权益（或股东权益）合计          2,204,571,186.69    -6,130,648.56     2,198,440,538.13

负债和所有者权益（或股东权益）总计      10,024,039,209.68    -7,799,793.92    10,016,239,415.76

（2）对合并利润表的影响

       项 目       更正前金额                     更正金额              更正后金额

管理费用                84,801,525.29           -159,467.74        84,642,057.55

       利润总额      -258,415,535.73            159,467.74       -258,256,067.99

（3）对附注的影响

（1） 预付款项按账龄列示

                                  更正前金额                                      更正金额                                      更正后金额

                    期末余额                         期初余额                期末余额             期初余额                 期末余额                        期初余额

   账龄

           金额                 比例          金额              比例       金额               金额              金额              比例        金额                比例

   合 计     45,217,110.96                  68,015,544.51            -1,669,145.36    -1,669,145.36   43,547,965.60             66,346,399.15

                                   更正前金额                                      更正金额                                           更正后金额

      项目

                       期末余额                     期初余额                期末余额                  期初余额                  期末余额                    期初余额

 待抵扣进项税额               57,393,219.87            68,090,686.61         -708,745.50           -708,745.50         56,684,474.37            67,381,941.11

 留抵税额                  67,927,251.86            61,857,043.24                                                   67,927,251.86            61,857,043.24

 预缴税费                        124,841.79          2,275,394.26                                                       124,841.79            2,275,394.26

 其他                    14,573,657.92             7,585,140.20                                                   14,573,657.92             7,585,140.20

    合     计           140,018,971.44           139,808,264.31         -708,745.50           -708,745.50        139,310,225.94           139,099,518.81

                           更正前金额                                     更正金额                                                更正后金额

  项目

                  期末余额                 期初余额               期末余额                    期初余额                    期末余额                     期初余额

 固定资产          1,151,832,069.24     1,189,306,626.51       -5,421,903.06          -5,581,370.80           1,146,410,166.18         1,183,725,255.71

       合计      1,151,832,069.24     1,189,306,626.51       -5,421,903.06          -5,581,370.80           1,146,410,166.18         1,183,725,255.71

（1）固定资产情况

 项目                  更正前金额                                          更正金额                                          更正后金额

                    房屋建筑物              ...       合计                 房屋建筑物             ...         合 计             房屋建筑物            ...     合 计

 一、账面原值：

 ...                                   ...                                            ...                                          ...

 二、累计折旧                                                                                                           0.00                     0.00

       （1）计提        23,818,120.39      ...       47,419,301.76      -159,467.74       ...         -159,467.74     23,658,652.65    ...     47,259,834.02

 ...

 三、减值准备

 ...                                   ...                                            ...                                          ...

 四、账面价值                                                                                                                                    0.00

               （1） 应付账款列示

                          更正前金额                                  更正金额                                   更正后金额

    账龄

                 期末余额                 期初余额                期末余额             期初余额               期末余额                期初余额

    合 计       1,843,443,611.50   2,028,044,238.60      -1,197,816.52     -1,197,816.52   1,842,245,794.98      2,026,846,422.08

                                 更正前金额                                 更正金额                              更正后金额

      项目

                       期末余额              期初余额              期末余额              期初余额                期末余额              期初余额

增值税                 22,979,071.41      18,842,603.49        -63,642.39          -63,642.39     22,915,429.02     18,778,961.10

企业所得税                4,100,059.91      19,369,375.25                                            4,100,059.91     19,369,375.25

个人所得税                  264,202.45         636,593.27                                              264,202.45         636,593.27

城市维护建设税                780,662.63         623,013.76                                              780,662.63         623,013.76

房产税                  1,175,605.51       1,245,840.60                                            1,175,605.51      1,245,840.60

土地使用税                  427,327.83         719,153.48                                              427,327.83         719,153.48

教育费附加                  311,739.29         241,991.99                                              311,739.29         241,991.99

地方水利建设基金                11,317.84          9,637.98                                                11,317.84          9,637.98

其他                     351,765.80         398,625.45                                              351,765.80         398,625.45

     合    计         30,401,752.67      42,086,835.27        -63,642.39          -63,642.39     30,338,110.28     42,023,192.88

                                  更正前金额                                更正金额                              更正后金额

         项目

                         期末余额              期初余额             期末余额             期初余额                期末余额              期初余额

待转销项税额                 52,071,792.13     48,036,683.94     -407,686.45        -407,686.45      51,664,105.68     47,628,997.49

商业承兑汇票贴现款                 968,000.00        968,000.00                                            968,000.00         968,000.00

应付利息                   66,747,648.28     32,363,754.63                                         66,747,648.28     32,363,754.63

         合计           119,787,440.41     81,368,438.57     -407,686.45        -407,686.45     119,379,753.96     80,960,752.12

                                       更正前金额                             更正金额                           更正后金额

         项目

                                 本期                  上期                本期           上期             本期                 上期

调整前上期末未分配利

润

调整期初未分配利润合

                                                                -6,290,116.30                  -6,290,116.30

计数（调增+，调减－）

调整后期初未分配利润                366,506,333.08      742,283,836.39    -6,290,116.30                 360,216,216.78     742,283,836.39

加：本期归属于母公司

                         -260,927,995.56      -53,330,739.54       159,467.74                -260,768,527.82     -53,330,739.54

所有者的净利润

减：应付普通股股利                                       6,310,087.50                                            0.00      6,310,087.50

期末未分配利润                   105,578,337.52      682,643,009.35    -6,130,648.56        0.00      99,447,688.96     682,643,009.35

                    更正前金额                          更正金额                      更正后金额

  项目

           本期发生额           上期发生额           本期发生额         上期发生额      本期发生额           上期发生额

职工薪酬       43,385,633.24   44,603,502.90                            43,385,633.24   44,603,502.90

折旧及摊销      20,008,537.59   16,250,122.07   -159,467.74              19,849,069.85   16,250,122.07

办公及差旅费      3,659,456.27    5,342,288.01                             3,659,456.27    5,342,288.01

业务招待费       3,784,525.44    3,033,280.44                             3,784,525.44    3,033,280.44

咨询及服务费      6,942,391.47    7,258,258.39                             6,942,391.47    7,258,258.39

其他费用        4,602,977.92    4,736,305.52                             4,602,977.92    4,736,305.52

绿化苗木养护费     1,630,159.42    2,000,543.26                             1,630,159.42    2,000,543.26

维修费用          787,843.94    1,491,076.34                               787,843.94    1,491,076.34

  合计       84,801,525.29   84,715,376.93   -159,467.74       0.00   84,642,057.55   84,715,376.93

         上述前期会计差错更正事项对 2021 年度、2022 年 1-6 月的合并现金流量表无影响。

         三、会计师事务所就更正事项出具专项说明

         永拓会计师事务所（特殊普通合伙）对本次前期差错更正及追溯调整事项出具了专

   项说明。具体内容详见公司同日在巨潮资讯网（http://www.cninfo.com.cn）披露的《关

   于山东美晨生态环境股份有限公司前期会计差错更正情况的鉴证报告》（永证专字

   （2023）第 310172 号）。

         四、公司董事会、监事会、独立董事关于前期会计差错更正的意见

         董事会认为，公司本次对前期会计差错更正符合《企业会计准则第 28 号——会计

   政策、会计估计变更和差错更正》和《公开发行证券的公司信息披露编报规则第 19 号

   ——财务信息的更正及相关披露》等相关规定，更正后的财务数据及财务报表能够更加

   客观、准确、真实地反映公司财务状况、经营成果，公司本次前期会计差错更正是必要

   的、合理的。因此，董事会同意本次会计差错更正事项。

         监事会认为，公司本次对前期会计差错更正符合《企业会计准则第 28 号——会计

   政策、会计估计变更和差错更正》和《公开发行证券的公司信息披露编报规则第 19 号

   ——财务信息的更正及相关披露》等相关规定，上述事项的审议和表决程序，符合相关

   法律、法规以及《公司章程》等有关规定，不存在损害公司及全体股东利益的情形。监

   事会一致同意公司此次对前期会计差错更正的事项。

  独立董事认为，公司本次会计差错更正符合《企业会计准则第 28 号——会计政策、

会计估计变更和差错更正》《公开发行证券的公司信息披露编报规则第 19 号——财务

信息的更正及相关披露》的相关规定，更正后的财务数据及财务报表能够更加客观、准

确、真实地反映公司财务状况和经营成果。公司本次前期会计差错更正的决策程序符合

法律、法规和《公司章程》等相关规定，不存在损害公司及股东利益的情形。因此，独

立董事一致同意本次前期会计差错更正及追溯调整事项。

  五、备查文件

  特此公告。

                         山东美晨生态环境股份有限公司

                                董事会

查看原文公告