专题：申万宏源又收监管函，此前多次被警示

　　炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！

　　4月18日，深交所连续发布三份自律监管决定，直指海诺尔环保产业股份有限公司（以下简称“海诺尔”）创业板IPO项目执业违规问题。作为项目保荐机构的申万宏源证券承销保荐有限责任公司（以下简称“申万宏源”）及其两名保荐代表人秦明正、王鹏被采取约见谈话监管措施。

　　从监管披露细节可见，海诺尔存在研发投入相关内部控制执行不到位、研发费用归集及会计处理不规范等情形。而申万宏源相关责任人在执业过程中未予以充分关注并审慎核查，发表的核查意见不准确。此外，申万宏源及两名保代还存在核查底稿归集不完整、核查证据材料获取不充分等问题。

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责任编辑：杨赐

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