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距(ju)離全國股轉系(xi)統規定的(de)(de)2016年(nian)年(nian)報(bao)披(pi)(pi)(pi)露(lu)時間還有最后(hou)一(yi)周的(de)(de)時間，新三(san)(san)板(ban)企(qi)業(ye)年(nian)報(bao)發布也進入爆發期(qi)。值得一(yi)提的(de)(de)是，與此同時，新三(san)(san)板(ban)市場出現(xian)年(nian)報(bao)披(pi)(pi)(pi)露(lu)扎堆(dui)延期(qi)的(de)(de)現(xian)象(xiang)。除不(bu)能按原(yuan)定時間披(pi)(pi)(pi)露(lu)年(nian)報(bao)以外(wai)，還存(cun)在一(yi)部(bu)分企(qi)業(ye)不(bu)能在4月30之前公布的(de)(de)情況。業(ye)內(nei)人士表示，新三(san)(san)板(ban)公司大面(mian)積延期(qi)披(pi)(pi)(pi)露(lu)的(de)(de)現(xian)象(xiang)存(cun)在內(nei)部(bu)與外(wai)部(bu)多種(zhong)因(yin)素，其背后(hou)折(zhe)射(she)出審計(ji)工作的(de)(de)復(fu)雜的(de)(de)同時也襯托出一(yi)些企(qi)業(ye)的(de)(de)持續(xu)經營能力存(cun)在一(yi)定的(de)(de)問題。而年(nian)報(bao)延期(qi)披(pi)(pi)(pi)露(lu)不(bu)僅(jin)僅(jin)會(hui)(hui)遭到(dao)主辦券商的(de)(de)風(feng)險提示，會(hui)(hui)波(bo)及到(dao)企(qi)業(ye)的(de)(de)層級以外(wai)，更嚴(yan)重者甚至會(hui)(hui)被強制摘牌(pai)。

年報披露大面積延期

截至4月21日，距(ju)離全國股(gu)轉系(xi)統規(gui)定(ding)的(de)(de)(de)在每年(nian)4月30日之前掛牌的(de)(de)(de)公司披露(lu)上一(yi)年(nian)年(nian)報(bao)的(de)(de)(de)時(shi)間(jian)還有一(yi)周的(de)(de)(de)時(shi)間(jian)。新三板年(nian)報(bao)披露(lu)進(jin)入爆發期的(de)(de)(de)同時(shi)也出現大面積的(de)(de)(de)年(nian)報(bao)披露(lu)延期的(de)(de)(de)現象(xiang)。有些(xie)企業(ye)將(jiang)年(nian)報(bao)披露(lu)推至規(gui)定(ding)時(shi)間(jian)的(de)(de)(de)最后期限，有的(de)(de)(de)則無(wu)法在4月30日之前披露(lu)年(nian)報(bao)。

根據全國(guo)股(gu)轉系(xi)統(tong)相關規定顯(xian)示(shi)，在(zai)(zai)(zai)每(mei)年(nian)(nian)(nian)4月(yue)(yue)(yue)30日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)之(zhi)(zhi)前(qian)掛牌(pai)的(de)(de)(de)新三板公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，需在(zai)(zai)(zai)當年(nian)(nian)(nian)4月(yue)(yue)(yue)30日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)之(zhi)(zhi)前(qian)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)上一(yi)年(nian)(nian)(nian)年(nian)(nian)(nian)報(bao)(bao)。然而，據全國(guo)股(gu)轉系(xi)統(tong)官(guan)方網站發布(bu)(bu)的(de)(de)(de)公(gong)(gong)(gong)(gong)(gong)(gong)告(gao)統(tong)計(ji)(ji)顯(xian)示(shi)，4月(yue)(yue)(yue)21日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)，有(you)(you)逾90家公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)發布(bu)(bu)年(nian)(nian)(nian)報(bao)(bao)延期披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)的(de)(de)(de)公(gong)(gong)(gong)(gong)(gong)(gong)告(gao)，4月(yue)(yue)(yue)20日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)則(ze)有(you)(you)逾120家企(qi)業表(biao)示(shi)無法(fa)(fa)按(an)照(zhao)預期的(de)(de)(de)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)時(shi)間(jian)(jian)進(jin)行(xing)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)。北京商(shang)報(bao)(bao)記者粗略(lve)統(tong)計(ji)(ji)發現，僅在(zai)(zai)(zai)4月(yue)(yue)(yue)17日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)至(zhi)(zhi)(zhi)4月(yue)(yue)(yue)21日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)一(yi)周的(de)(de)(de)時(shi)間(jian)(jian)內，就(jiu)有(you)(you)逾500家企(qi)業延期披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)年(nian)(nian)(nian)報(bao)(bao)。這(zhe)也意味(wei)著平均每(mei)天(tian)有(you)(you)逾一(yi)百家企(qi)業不能按(an)照(zhao)預定的(de)(de)(de)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)時(shi)間(jian)(jian)進(jin)行(xing)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)。諸如(ru)，元一(yi)傳(chuan)(chuan)媒(mei)在(zai)(zai)(zai)4月(yue)(yue)(yue)21日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)發布(bu)(bu)公(gong)(gong)(gong)(gong)(gong)(gong)告(gao)稱，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)原定于4月(yue)(yue)(yue)21日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)2016年(nian)(nian)(nian)年(nian)(nian)(nian)報(bao)(bao)。然而，因無法(fa)(fa)按(an)期披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)，元一(yi)傳(chuan)(chuan)媒(mei)將(jiang)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)時(shi)間(jian)(jian)延期至(zhi)(zhi)(zhi)4月(yue)(yue)(yue)27日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)。也就(jiu)是(shi)說(shuo)，元一(yi)傳(chuan)(chuan)媒(mei)將(jiang)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)推遲至(zhi)(zhi)(zhi)規定的(de)(de)(de)最后一(yi)個披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)的(de)(de)(de)前(qian)一(yi)日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)。另外(wai)，榮(rong)邦醫療則(ze)在(zai)(zai)(zai)同(tong)日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)表(biao)示(shi)將(jiang)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)年(nian)(nian)(nian)報(bao)(bao)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)時(shi)間(jian)(jian)同(tong)樣延期至(zhi)(zhi)(zhi)4月(yue)(yue)(yue)27日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)，而按(an)照(zhao)預先披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)的(de)(de)(de)時(shi)間(jian)(jian)榮(rong)邦醫療則(ze)需要在(zai)(zai)(zai)4月(yue)(yue)(yue)24日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)進(jin)行(xing)公(gong)(gong)(gong)(gong)(gong)(gong)布(bu)(bu)。值得一(yi)提的(de)(de)(de)是(shi)，除將(jiang)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)時(shi)間(jian)(jian)進(jin)行(xing)延遲至(zhi)(zhi)(zhi)最后披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)時(shi)間(jian)(jian)之(zhi)(zhi)外(wai)，不乏存在(zai)(zai)(zai)4月(yue)(yue)(yue)30日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)之(zhi)(zhi)前(qian)無法(fa)(fa)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)年(nian)(nian)(nian)報(bao)(bao)的(de)(de)(de)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。據不完全統(tong)計(ji)(ji)，截至(zhi)(zhi)(zhi)4月(yue)(yue)(yue)21日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)，有(you)(you)逾100家企(qi)業存在(zai)(zai)(zai)4月(yue)(yue)(yue)30日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)之(zhi)(zhi)前(qian)無法(fa)(fa)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)年(nian)(nian)(nian)報(bao)(bao)的(de)(de)(de)情況。舉例而言，4月(yue)(yue)(yue)21日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)，移(yi)柯(ke)通信發布(bu)(bu)公(gong)(gong)(gong)(gong)(gong)(gong)告(gao)稱公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)預計(ji)(ji)2017年(nian)(nian)(nian)5月(yue)(yue)(yue)31日(ri)(ri)(ri)(ri)(ri)(ri)(ri)(ri)前(qian)完成年(nian)(nian)(nian)報(bao)(bao)的(de)(de)(de)披(pi)(pi)(pi)(pi)(pi)露(lu)(lu)(lu)工作(zuo)。也就(jiu)是(shi)說(shuo)，移(yi)柯(ke)通信無法(fa)(fa)按(an)照(zhao)全國(guo)股(gu)轉系(xi)統(tong)規定的(de)(de)(de)時(shi)間(jian)(jian)進(jin)行(xing)公(gong)(gong)(gong)(gong)(gong)(gong)布(bu)(bu)。

延期(qi)原因“不一而足(zu)”

對(dui)于(yu)延期披露(lu)的(de)(de)原(yuan)(yuan)因，大多(duo)公司在公告(gao)中(zhong)表示(shi)由于(yu)審計(ji)工(gong)作較為復雜。不(bu)過也有新(xin)三板公司因存在審計(ji)機(ji)構更(geng)換或者(zhe)主動終止掛牌而不(bu)能按(an)時(shi)披露(lu)年報的(de)(de)其他原(yuan)(yuan)因。

舉例而(er)言(yan)，移柯通信就解釋稱(cheng)是年(nian)(nian)(nian)(nian)(nian)報編(bian)制(zhi)工作(zuo)尚(shang)未完(wan)(wan)成(cheng),故(gu)無(wu)(wu)法(fa)按(an)照預計時(shi)(shi)(shi)間披(pi)露年(nian)(nian)(nian)(nian)(nian)報。新銳股份則坦言(yan)，因(yin)(yin)公(gong)司2016年(nian)(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)(nian)度報告準備時(shi)(shi)(shi)間緊張，年(nian)(nian)(nian)(nian)(nian)報編(bian)制(zhi)、審計工作(zuo)尚(shang)未完(wan)(wan)成(cheng)，因(yin)(yin)而(er)公(gong)司預計不能(neng)按(an)時(shi)(shi)(shi)完(wan)(wan)成(cheng)年(nian)(nian)(nian)(nian)(nian)報編(bian)制(zhi)。另外(wai)，原定于(yu)4月21日(ri)披(pi)露年(nian)(nian)(nian)(nian)(nian)報的冰科醫療則表示公(gong)司擬更換會計師(shi)事(shi)務所影(ying)響(xiang)審計進(jin)度，因(yin)(yin)而(er)導致公(gong)司年(nian)(nian)(nian)(nian)(nian)度報告預期無(wu)(wu)法(fa)在4月30日(ri)前全部完(wan)(wan)成(cheng)。此外(wai)，還存在一(yi)種因(yin)(yin)為(wei)要終止掛(gua)牌而(er)不能(neng)按(an)時(shi)(shi)(shi)披(pi)露年(nian)(nian)(nian)(nian)(nian)報的情(qing)況。例如，遠(yuan)傳(chuan)技術就直(zhi)言(yan)不諱(hui)地表示因(yin)(yin)公(gong)司年(nian)(nian)(nian)(nian)(nian)度審計尚(shang)未完(wan)(wan)成(cheng)，且正在辦理(li)終止掛(gua)牌事(shi)項，因(yin)(yin)而(er)不能(neng)按(an)時(shi)(shi)(shi)在4月30日(ri)前披(pi)露。

實際上(shang)，年報延(yan)期披(pi)露(lu)在(zai)A股(gu)市場(chang)(chang)也并非少見，不過，相較于(yu)A股(gu)市場(chang)(chang)而(er)言，新三板年報延(yan)期披(pi)露(lu)可謂是大面積扎堆(dui)。對于(yu)不能按時披(pi)露(lu)年報的原(yuan)因，中(zhong)(zhong)國新三板聯盟許小恒(heng)總結稱其(qi)中(zhong)(zhong)存在(zai)內部(bu)(bu)原(yuan)因和外部(bu)(bu)原(yuan)因兩(liang)個方面。具體(ti)來看，其(qi)中(zhong)(zhong)的內部(bu)(bu)原(yuan)因與(yu)公司財務(wu)復雜程度(du)、規范與(yu)否緊密相關(guan)。其(qi)次是有不少掛牌企業變更中(zhong)(zhong)介審計機構，因其(qi)首次接(jie)受委托，且(qie)進場(chang)(chang)審計時間較晚，未能在(zai)預期時限內完(wan)成(cheng)全部(bu)(bu)審計工作，導致(zhi)公司年度(du)報告無法按照預定日期披(pi)露(lu)。

針對延期披露的(de)(de)外部原因，許(xu)小恒進一(yi)步解釋稱這與目(mu)前新(xin)三(san)板掛(gua)牌(pai)(pai)企(qi)業(ye)過多(duo)不無關(guan)系。許(xu)小恒表(biao)示，財(cai)務(wu)報告必(bi)須經具有證券、期貨相關(guan)業(ye)務(wu)資格(ge)(ge)的(de)(de)會(hui)計(ji)(ji)(ji)師事(shi)務(wu)所(suo)審(shen)計(ji)(ji)(ji)，會(hui)計(ji)(ji)(ji)師事(shi)務(wu)所(suo)審(shen)計(ji)(ji)(ji)人手匹(pi)配(pei)不了服務(wu)的(de)(de)掛(gua)牌(pai)(pai)企(qi)業(ye)數量(liang)。4個(ge)月內審(shen)完(wan)上萬份報表(biao)，注冊會(hui)計(ji)(ji)(ji)師顯得有些“僧(seng)少(shao)粥多(duo)”。“監(jian)管嚴(yan)格(ge)(ge)，更注重(zhong)審(shen)計(ji)(ji)(ji)質量(liang)，最(zui)近(jin)新(xin)三(san)板公(gong)司(si)頻頻發(fa)布(bu)的(de)(de)“前期會(hui)計(ji)(ji)(ji)差錯(cuo)更正公(gong)告”就(jiu)能看得出來，會(hui)計(ji)(ji)(ji)師事(shi)務(wu)所(suo)審(shen)計(ji)(ji)(ji)財(cai)報的(de)(de)壓(ya)力(li)陡然上升，審(shen)計(ji)(ji)(ji)速度也下降。再就(jiu)是，審(shen)計(ji)(ji)(ji)費用偏低(di)，讓會(hui)計(ji)(ji)(ji)師審(shen)計(ji)(ji)(ji)動(dong)力(li)不足，不少(shao)公(gong)司(si)本身(shen)經營嚴(yan)重(zhong)不規(gui)范，審(shen)計(ji)(ji)(ji)機(ji)構工作量(liang)大(da)之(zhi)余，承擔的(de)(de)風險也很(hen)大(da)。”許(xu)小恒如是說。

對(dui)此，新(xin)鼎資本董事(shi)長(chang)張(zhang)(zhang)弛(chi)則表示(shi)，延期披(pi)露(lu)大(da)面積出現除(chu)因為(wei)掛牌企業(ye)太多以及(ji)一(yi)些公司(si)存(cun)在(zai)(zai)財務問(wen)題(ti)以外(wai)，相(xiang)較于A股而(er)言，主(zhu)要在(zai)(zai)于新(xin)三(san)板公司(si)規范程度相(xiang)對(dui)較差(cha)導致。同時，張(zhang)(zhang)弛(chi)補充道其中存(cun)在(zai)(zai)一(yi)部分企業(ye)要去(qu)IPO的情(qing)況，為(wei)防止麻(ma)煩，很多企業(ye)會選(xuan)擇不披(pi)露(lu)年報。

遭主辦券商風險提示

值得一(yi)提(ti)的(de)(de)是(shi)，發布延期披(pi)露(lu)(lu)年報公(gong)告(gao)的(de)(de)的(de)(de)新三板公(gong)司中除延期至(zhi)4月30日最后幾天披(pi)露(lu)(lu)以外，還存在(zai)一(yi)部分公(gong)司無法按時披(pi)露(lu)(lu)年報的(de)(de)企業(ye)，這些企業(ye)則遭到主辦券商的(de)(de)風(feng)險提(ti)示(shi)。

4月(yue)(yue)21日，上(shang)海證券(quan)發布(bu)關于移柯通(tong)信延(yan)期(qi)披(pi)(pi)(pi)露(lu)年(nian)報的(de)(de)風險提示(shi)稱，因(yin)移柯通(tong)信無法在(zai)2017年(nian)4月(yue)(yue)30日前披(pi)(pi)(pi)露(lu)2016年(nian)年(nian)度(du)報告，屆(jie)時移柯通(tong)信將申(shen)請股票暫停轉讓。此外，若移柯通(tong)信在(zai)2017年(nian)6月(yue)(yue)30日前（含6月(yue)(yue)30日）仍無法披(pi)(pi)(pi)露(lu)2016年(nian)年(nian)度(du)報告，則存在(zai)公(gong)司股票被(bei)終止掛牌的(de)(de)風險。需要(yao)指(zhi)出(chu)的(de)(de)是(shi)，許(xu)小恒表示(shi)不少公(gong)司延(yan)期(qi)披(pi)(pi)(pi)露(lu)年(nian)報的(de)(de)背(bei)后，則是(shi)其持(chi)續經營能力(li)出(chu)現問(wen)題，特別是(shi)有的(de)(de)企業嚴重虧(kui)損。同樣(yang)發布(bu)延(yan)期(qi)披(pi)(pi)(pi)露(lu)公(gong)告的(de)(de)米(mi)米(mi)樂在(zai)2月(yue)(yue)27日則因(yin)持(chi)續經營能力(li)問(wen)題，遭主辦券(quan)商風險提示(shi)。米(mi)米(mi)樂同時存在(zai)通(tong)過網絡借貸信息中介機構(gou)的(de)(de)融資(zi)存在(zai)逾(yu)期(qi)未償(chang)還以(yi)及與(yu)29名員(yuan)(yuan)工存在(zai)勞動人事仲裁(cai)拖欠(qian)員(yuan)(yuan)工工資(zi)的(de)(de)行為。

此(ci)(ci)外，張弛則表示，對于(yu)(yu)基礎層(ceng)(ceng)企業而言，如果無(wu)法在今年調(diao)層(ceng)(ceng)之(zhi)前披露年報則可能會(hui)錯失調(diao)入創(chuang)(chuang)新(xin)層(ceng)(ceng)的機會(hui)。據了解(jie)，按(an)照2016年5月(yue)27日《全國中小企業股份轉讓系(xi)統掛(gua)(gua)牌(pai)公司分層(ceng)(ceng)管理辦法(試行(xing))》規定的創(chuang)(chuang)新(xin)層(ceng)(ceng)維(wei)持(chi)標準，于(yu)(yu)每(mei)年5月(yue)最后一個(ge)(ge)交易周(zhou)的首(shou)個(ge)(ge)轉讓日調(diao)整(zheng)掛(gua)(gua)牌(pai)公司所屬(shu)層(ceng)(ceng)級(ji)（進(jin)入創(chuang)(chuang)新(xin)層(ceng)(ceng)不(bu)滿6個(ge)(ge)月(yue)的掛(gua)(gua)牌(pai)公司不(bu)進(jin)行(xing)層(ceng)(ceng)級(ji)調(diao)整(zheng)）。據此(ci)(ci)，基礎層(ceng)(ceng)的掛(gua)(gua)牌(pai)公司，符合(he)創(chuang)(chuang)新(xin)層(ceng)(ceng)條件(jian)的，調(diao)整(zheng)進(jin)入創(chuang)(chuang)新(xin)層(ceng)(ceng)；不(bu)符合(he)創(chuang)(chuang)新(xin)層(ceng)(ceng)維(wei)持(chi)條件(jian)的掛(gua)(gua)牌(pai)公司，調(diao)整(zheng)進(jin)入基礎層(ceng)(ceng)。

嚴重者或被摘牌

事實(shi)上(shang)，延期披(pi)露(lu)年報(bao)的(de)(de)公(gong)司不僅(jin)僅(jin)會(hui)遭到主辦券商(shang)的(de)(de)風險(xian)提(ti)示(shi)，因延期披(pi)露(lu)年報(bao)而(er)被全國股轉系統(tong)強(qiang)制摘牌的(de)(de)情況也早有先例。張(zhang)弛(chi)表示(shi)，關(guan)于創新層與(yu)基礎層的(de)(de)企(qi)業，其(qi)披(pi)露(lu)年報(bao)的(de)(de)時間可(ke)以(yi)進行(xing)差異化(hua)的(de)(de)設(she)置。

許小恒在接受北京商報(bao)記者采訪時也坦言(yan)，按(an)(an)照規定(ding)(ding)(ding)，不能按(an)(an)時披(pi)(pi)露年(nian)報(bao)，嚴重情況(kuang)還面臨被全國(guo)股(gu)(gu)(gu)轉公(gong)(gong)(gong)司(si)強(qiang)制摘牌(pai)(pai)。全國(guo)股(gu)(gu)(gu)轉系(xi)統官(guan)方網站(zhan)2016年(nian)6月(yue)(yue)30日發布的對(dui)兩家未按(an)(an)時披(pi)(pi)露半年(nian)報(bao)的掛牌(pai)(pai)公(gong)(gong)(gong)司(si)實(shi)施強(qiang)制摘牌(pai)(pai)的公(gong)(gong)(gong)開信息(xi)顯(xian)示，據相關規定(ding)(ding)(ding)，全國(guo)股(gu)(gu)(gu)轉公(gong)(gong)(gong)司(si)在2016年(nian)6月(yue)(yue)30日對(dui)未按(an)(an)規定(ding)(ding)(ding)期限(xian)(xian)披(pi)(pi)露2015年(nian)年(nian)度報(bao)告的中(zhong)青朗頓(北京)教育科(ke)技股(gu)(gu)(gu)份有(you)(you)限(xian)(xian)公(gong)(gong)(gong)司(si)、中(zhong)成新星油田工程(cheng)技術服(fu)務(wu)股(gu)(gu)(gu)份有(you)(you)限(xian)(xian)公(gong)(gong)(gong)司(si)（以下簡稱“中(zhong)成新星”）股(gu)(gu)(gu)票實(shi)施了(le)強(qiang)制摘牌(pai)(pai)。這是(shi)全國(guo)股(gu)(gu)(gu)轉公(gong)(gong)(gong)司(si)首次對(dui)掛牌(pai)(pai)公(gong)(gong)(gong)司(si)實(shi)施強(qiang)制摘牌(pai)(pai)。隨后，在2016年(nian)10月(yue)(yue)31日，全國(guo)股(gu)(gu)(gu)轉公(gong)(gong)(gong)司(si)又對(dui)未按(an)(an)規定(ding)(ding)(ding)期限(xian)(xian)披(pi)(pi)露2016年(nian)半年(nian)度報(bao)告的吉林森東(dong)電力設備股(gu)(gu)(gu)份有(you)(you)限(xian)(xian)公(gong)(gong)(gong)司(si)、漯河眾(zhong)益達食品股(gu)(gu)(gu)份有(you)(you)限(xian)(xian)公(gong)(gong)(gong)司(si)股(gu)(gu)(gu)票實(shi)施了(le)強(qiang)制摘牌(pai)(pai)。

據了解，中(zhong)成新星(xing)于2014年(nian)(nian)12月(yue)掛(gua)牌新三板(ban)(ban)，曾因被(bei)指“新三板(ban)(ban)首例(li)私募債違約(yue)”頗受關注。2016年(nian)(nian)6月(yue)28日(ri)，公(gong)司因多次未披露(lu)(lu)信息，還收到(dao)證監會北京監管(guan)局的(de)行政監管(guan)措(cuo)施決定書。當天公(gong)司披露(lu)(lu)的(de)公(gong)告還有，如(ru)果(guo)中(zhong)成新星(xing)在2016年(nian)(nian)6月(yue)30日(ri)前仍未發布2015年(nian)(nian)年(nian)(nian)報，公(gong)司將面臨被(bei)終止(zhi)掛(gua)牌的(de)風險。

對于新三板出(chu)現眾多企業(ye)延(yan)(yan)期披露的現象，許小(xiao)恒建議稱可將新三板基礎層(ceng)、創新層(ceng)公司審(shen)計差異(yi)化(hua)對待(dai)，基礎層(ceng)企業(ye)質地較創新層(ceng)企業(ye)相對差些(xie)，年報可以適當(dang)延(yan)(yan)遲一兩個月，實行“錯峰(feng)”披露。