黄陵| 花莲| 炎陵| 新化| 柳州| 德钦| 乌海| 黑山| 松江| 孟连| 察哈尔右翼前旗| 通辽| 莱芜| 威信| 新龙| 维西| 府谷| 泾阳| 奎屯| 察哈尔右翼前旗| 晋城| 成县| 八达岭| 谷城| 嘉善| 曹县| 类乌齐| 卓资| 察哈尔右翼中旗| 古交| 桑植| 大安| 惠民| 平塘| 百色| 拉孜| 南康| 猇亭| 沁县| 武威| 三原| 荆门| 环县| 博兴| 诸城| 武穴| 华坪| 喜德| 当阳| 屏南| 大邑| 隆尧| 伊宁市| 鲁甸| 柞水| 阿拉尔| 石台| 衡阳市| 沁县| 淅川| 营口| 阿城| 元氏| 白云矿| 醴陵| 海门| 五原| 轮台| 麦盖提| 柯坪| 宜州| 满洲里| 景洪| 成安| 廊坊| 望江| 盈江| 肥东| 辽宁| 明光| 包头| 大英| 肇州| 左贡| 麻江| 荥阳| 泰和| 驻马店| 常州| 昂昂溪| 伊通| 沙河| 杭锦后旗| 黔西| 崇阳| 夷陵| 南阳| 延长| 富阳| 石家庄| 金湖| 无极| 浙江| 当雄| 峨眉山| 平昌| 麦积| 科尔沁左翼后旗| 恒山| 登封| 西林| 顺德| 芦山| 莒南| 阿勒泰| 苍梧| 武川| 江津| 阿坝| 武陟| 嘉定| 宣化县| 惠水| 墨脱| 兴平| 黑龙江| 新县| 东兰| 井研| 内丘| 溧水| 金华| 湖州| 广河| 平陆| 通山| 八宿| 呼玛| 静乐| 甘德| 红古| 保德| 平塘| 托克托| 彭阳| 孟连| 容城| 恭城| 绥宁| 大兴| 金湾| 神农架林区| 山阴| 柘荣| 乐业| 弋阳| 云龙| 镇巴| 泗洪| 苍溪| 闵行| 永城| 崂山| 东明| 三水| 黄骅| 通河| 清河| 汾阳| 沙圪堵| 吉安县| 巴里坤| 台州| 东莞| 青冈| 厦门| 信丰| 巴林左旗| 罗甸| 灵武| 华容| 甘洛| 于田| 桐城| 兴文| 盘县| 科尔沁右翼中旗| 嵩明| 当涂| 西畴| 怀仁| 唐县| 固阳| 平坝| 周至| 贵德| 满城| 五峰| 昂仁| 独山子| 马山| 疏勒| 万安| 信宜| 新干| 邱县| 江西| 洪洞| 成武| 乌兰浩特| 石阡| 柳林| 福海| 前郭尔罗斯| 南投| 东阿| 栾川| 远安| 富民| 遂川| 紫阳| 平阳| 咸阳| 芜湖市| 布拖| 灞桥| 云溪| 中江| 宜城| 响水| 鄱阳| 那坡| 丽江| 海门| 察布查尔| 吴江| 洱源| 淅川| 交城| 围场| 黄平| 南山| 资兴| 禄丰| 社旗| 志丹| 福州| 怀仁| 科尔沁右翼中旗| 靖边| 黄石| 桦川| 丰顺| 洪泽| 诸城| 铁力| 民权| 勐腊| 黟县| 竹山| 邳州| 户县| 高安|

孕妇产检一切正常 产下智障儿医院被判赔81万

2019-08-23 15:02 来源:中国质量新闻网

  孕妇产检一切正常 产下智障儿医院被判赔81万

  AcrestedibisfeedsnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcoupleofcrestedibistakescareoftheirnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcrestedibisfeedsnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcrestedibisfeedsnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcrestedibisfeedsnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcrestedibistakescareofnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcrestedibistakescareofnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcoupleofcrestedibistakescareoftheirnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)AcoupleofcrestedibistakescareoftheirnestlingsatTianlingVillageofYangxianCountyinHanzhongCity,northwestChinasShaanxiProvince,June2,fsevenwildcrestedibisesonMay23,1981inYangxian,,,,000squarekilometers.(Xinhua/TaoMing)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)

PhototakenonMarch15,2018showsculturalrelicspreservedatDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinaerofrelevantrelics.(Xinhua/WuGang)AmonkisseenatDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinasQinghaiProvince,March15,erofrelevantrelics.(Xinhua/WuGang)PhototakenonMarch15,2018showsculturalrelicspreservedatDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinaerofrelevantrelics.(Xinhua/WuGang)PhototakenonMarch15,2018showstheDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinaerofrelevantrelics.(Xinhua/WuGang)AerialphototakenonMarch15,2018showstheDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinaerofrelevantrelics.(Xinhua/WuGang)PhototakenonMarch15,2018showsculturalrelicspreservedatDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinaerofrelevantrelics.(Xinhua/WuGang)PhototakenonMarch15,2018showstheDanaTempleinYushuTibetanAutonomousPrefecture,northwestChinaerofrelevantrelics.(Xinhua/WuGang)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)

  AgovernmentmarineveterinarianisbeinghelpedbyvolunteerstoremoveplasticsfromthestomachofadeadmalepilotwhaleattheMarineandCoastalResourceResearchandDevelopmentCenterinSongklaprovince,Thailand,June1,chofthewhalethatdiedinThailandafterafive-dayefforttosaveit.(Photo/Agencies)AgovernmentmarineveterinarianisbeinghelpedbyvolunteerstoremoveplasticsfromthestomachofadeadmalepilotwhaleattheMarineandCoastalResourceResearchandDevelopmentCenterinSongklaprovince,Thailand,June1,chofthewhalethatdiedinThailandafterafive-dayefforttosaveit.(Photo/Agencies)AgovernmentmarineveterinarianisbeinghelpedbyvolunteerstoremoveplasticsfromthestomachofadeadmalepilotwhaleattheMarineandCoastalResourceResearchandDevelopmentCenterinSongklaprovince,Thailand,June1,chofthewhalethatdiedinThailandafterafive-dayefforttosaveit.(Photo/Agencies)AgovernmentmarineveterinarianisbeinghelpedbyvolunteerstoremoveplasticsfromthestomachofadeadmalepilotwhaleattheMarineandCoastalResourceResearchandDevelopmentCenterinSongklaprovince,Thailand,June1,chofthewhalethatdiedinThailandafterafive-dayefforttosaveit.(Photo/Agencies)AgovernmentmarineveterinarianisbeinghelpedbyvolunteerstoremoveplasticsfromthestomachofadeadmalepilotwhaleattheMarineandCoastalResourceResearchandDevelopmentCenterinSongklaprovince,Thailand,June1,chofthewhalethatdiedinThailandafterafive-dayefforttosaveit.(Photo/Agencies)PhototakenonJune5,2018showsblindcustomersenjoyingtheservicesatabookstore,friendlytovisuallyimpairedpeople,inKunmingCity,SouthwestChina’,runbyaprivatecompany,helpstheblindtousesmartphones,playgamesandlearnaboutmusic.(Photo:ChinaNewsService/RenDong)PhototakenonJune5,2018showsblindcustomersenjoyingtheservicesatabookstore,friendlytovisuallyimpairedpeople,inKunmingCity,SouthwestChina’,runbyaprivatecompany,helpstheblindtousesmartphones,playgamesandlearnaboutmusic.(Photo:ChinaNewsService/RenDong)PhototakenonJune5,2018showsblindcustomersenjoyingtheservicesatabookstore,friendlytovisuallyimpairedpeople,inKunmingCity,SouthwestChina’,runbyaprivatecompany,helpstheblindtousesmartphones,playgamesandlearnaboutmusic.(Photo:ChinaNewsService/RenDong)PhototakenonJune5,2018showsblindcustomersenjoyingtheservicesatabookstore,friendlytovisuallyimpairedpeople,inKunmingCity,SouthwestChina’,runbyaprivatecompany,helpstheblindtousesmartphones,playgamesandlearnaboutmusic.(Photo:ChinaNewsService/RenDong)PhototakenonJune5,2018showsblindcustomersenjoyingtheservicesatabookstore,friendlytovisuallyimpairedpeople,inKunmingCity,SouthwestChina’,runbyaprivatecompany,helpstheblindtousesmartphones,playgamesandlearnaboutmusic.(Photo:ChinaNewsService/RenDong)PhototakenonJune5,2018showsblindcustomersenjoyingtheservicesatabookstore,friendlytovisuallyimpairedpeople,inKunmingCity,SouthwestChina’,runbyaprivatecompany,helpstheblindtousesmartphones,playgamesandlearnaboutmusic.(Photo:ChinaNewsService/RenDong)

  PhototakenonJune3,2018showstheinquirydeskatthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinameandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)PhototakenonJune3,2018showstheinquirydeskatthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinameandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)PhototakenonJune3,2018showstheinterviewroomfortelevisionatthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinameandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)Aerialphotoshowsthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinasShandongProvince,June3,meandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)PhototakenonJune3,2018showsthepublicmediaworkingareaatthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinameandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)PhototakenonJune3,2018showstheinsideofthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinameandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)PhototakenonJune3,2018showsapressconferencehallofthemediacenterofthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,eastChinameandabroadonJune6,theorganizersaidonSunday.(Xinhua/LiZiheng)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)SanitaryworkerLiuWenhuacollectsgarbageonacliffwhilehangingfromacableatWulingyuanscenicareainZhangjiajieCity,CentralChina’sHunanProvince,June5,,48,hasworkedatthetouristattractionfornearlyfiveyears,mainlyresponsibleforcleaninglitterleftbyirresponsiblevisitors.(Photo:ChinaNewsService/WuYongbing)

TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)TheXiaolongwansuspensionbridgeisilluminatedbyacolorfullightingsysteminJiangningDistrict,Nanjing,JiangsuProvince,June4,,064-meter-longbridgehasbecomealocalattractionthankstotheamazinglightshowaswellasawatersprayingsystemoperatingfromthebridge.(Photo/IC)

  "Spiderman"NieXiaohufromHunanProvincecollectshoneyonthecliff.(Photo/ChinaDaily)Nieusesaknifetopeelthehoneyoffthebeehive.(Photo/ChinaDaily)XikouwaivillageandBaozili,andsincethenmorethan600b,331householdsinthetownhaveatotalof11,200clustersofAsianhoneybees,producing90,,000yuan($934).Nieusesaknifetopeelthehoneyoffthebeehive.(Photo/ChinaDaily)"Spiderman"NieXiaohufromHunanProvincecollectshoneyonthecliff.(Photo/ChinaDaily)"Spiderman"NieXiaohufromHunanProvincecollectshoneyonthecliff.(Photo/ChinaDaily)Nieexaminesthebeehivetomakesureitisintact.(Photo/ChinaDaily)Morethan100woodenboxeshangfromacliffinXikouwaivillage.(Photo/ChinaDaily)Bee-keepingandhoneyproductionisthrivingintheYanshanMountainsareaMorethan100woodenboxesabout60centimetershighand40centimeterswidehangfromacliffinXikouwaivillage,Fengjiabutown,Miyundistrict,,itisthelargestcliffbeefe,"nannies"sbeekeepingcooperatives,andtheycallthemselves"thespidermen".

  ApoliceofficerstumbleswhilerunningawayfromanewpyroclasticflowspewedbytheFuegovolcanointhecommunityofSanMiguelLosLotesinEscuintla,Guatemala,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)ApoliceofficerstumbleswhilerunningawayfromanewpyroclasticflowspewedbytheFuegovolcanointhecommunityofSanMiguelLosLotesinEscuintla,Guatemala,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)AerialviewoftheaftermathofavolcanoeruptioninEscuintla,Guatemala,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)Rescuersuseabackhoeloadertoclearastreetattheash-coveredvillageofSanMiguelLosLotes,inEscuintladepartment,about35kmsouthwestofGuatemalaCity,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)ApoliceofficerstumbleswhilerunningawayfromanewpyroclasticflowspewedbytheFuegovolcanointhecommunityofSanMiguelLosLotesinEscuintla,Guatemala,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)AerialviewoftheaftermathofavolcanoeruptioninEscuintla,Guatemala,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)AroadsigncoveredwithashisseenafterFuegovolcanoeruptedinEscuintla,Guatemala,June4,,includingatleastthreechildren,werekilledandnearly300injuredonSundayinthemostviolenteruptionofGuatemala’sFuegovolcanoinmorethanfourdecades,officialssaid.(Photo/Agencies)CombinedphotosshowaerialviewsofTuandaoinQingdao,eastChinasShandongProvince,takenrespectivelyin1996(upper)andonMay4,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,LiZiheng)CombinedphotosshowaerialviewsofQingdaoPortinQingdao,eastChinasShandongProvince,takenrespectivelyin1996(upper)andonMay7,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,GuoXulei)CombinedphotosshowaerialviewsofWusiSquareinQingdao,eastChinasShandongProvince,takenrespectivelyin1996(upper)andonApril16,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,GuoXulei)CombinedphotosshowaerialviewsofQingdaoSportsCenterinQingdao,eastChinasShandongProvince,takenrespectivelyin2000(upper)andonMay13,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,LiZiheng)CombinedphotosshowaerialviewsofZhanqiaoPierinQingdao,eastChinasShandongProvince,takenrespectivelyin1996(upper)andonMay4,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,GuoXulei)CombinedphotosshowaerialviewsofMaidaoinQingdao,eastChinasShandongProvince,takenrespectivelyin1996(upper)andonMay4,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,LiZiheng)CombinedphotosshowaerialviewsofOlympicSailingCenter,whichusedtobeashipyard,inQingdao,eastChinasShandongProvince,takenrespectivelyin2000(upper)andonApril16,akenbyphoto,asoneofthefirstChinesecitiestoopenup,wasanimportantportfortheBeltandRoad,andthatpeoplecouldsensetheextensive,profoundlocalcultureandthevitalityofChinasreformandopening-up.(Xinhua/ZhangYan,GuoXulei)

  Thislow-angleself-portraitofNASAsCuriosityMarsrovershowsthevehicleatthesitefromwhichitreacheddowntodrillintoarocktargetcalled"Buckskin"onlowerMountSharp.(Photo/Agencies)NASA’sCuriosityroverhasfoundnewevidencepreservedinrocksonMarsthatsuggeststheplanetcouldhavesupportedancientlife,aswellasnewevidenceintheMart,thesefindingsareagoodsignforfuturemissionsexploringtheplanet’“tough”organicmoleculesinthree-billion-year-oldsedimentaryrocksnearthesurface,aswellasseasonalvariationsinthelevelsofm,andalsomayincludeoxygen,,organicmoleculesalsocanbecreatedbynon-biologicalprocessesandarenotnecessarilyindicatorsoflife.“Withthesenewfindings,Marsistellingustostaythecourseandkeepsearchingforevidenceoflife,”saidThomasZurbuchen,associateadministratorfortheScienceMissionDirectorateatNASAHeadquarters,inWashington.“I’mconfidentthatourongoingandplannedmissionswillunlockevenmorebreathtakingdiscoveriesontheRedPlanet.”Thisself-portraitofNASAsCuriosityMarsroverobtainedFebruary4,2018showsthevehicleonVeraRubinRidge,whichitsbeeninvestigatingforthepastseveralmonths,directlybehindtheroveristhestartofaclaywherenorthisontheleftandwestisontheright,withGaleCratersrimonthehorizonofbothedges.-’sCuriosityroverhasfoundnewevidencepreservedinrocksonMarsthatsuggeststheplanetcouldhavesupportedancientlife,aswellasnewevidenceintheMart,thesefindingsareagoodsignforfuturemissionsexploringtheplanet’“tough”organicmoleculesinthree-billion-year-oldsedimentaryrocksnearthesurface,aswellasseasonalvariationsinthelevelsofm,andalsomayincludeoxygen,,organicmoleculesalsocanbecreatedbynon-biologicalprocessesandarenotnecessarilyindicatorsoflife.“Withthesenewfindings,Marsistellingustostaythecourseandkeepsearchingforevidenceoflife,”saidThomasZurbuchen,associateadministratorfortheScienceMissionDirectorateatNASAHeadquarters,inWashington.“I’mconfidentthatourongoingandplannedmissionswillunlockevenmorebreathtakingdiscoveriesontheRedPlanet.”

  Nine103-year-oldCadburychocolatebarshavebeendiscoveredamongthemementosofRichardBullimore,whoservn$2,600atauctiononJune5,2018.(Photo/VCG)Nine103-year-oldCadburychocolatebarshavebeendiscoveredamongthemementosofRichardBullimore,whoservn$2,600atauctiononJune5,2018.(Photo/VCG)Nine103-year-oldCadburychocolatebarshavebeendiscoveredamongstthemementosofRichardBullimore,whoservn$2,600atauctiononJune5,2018.(Photo/VCG)TheaerialphotoseriesofthecountrysideinSWChinasChongqingLiangpingdistrictwinsthefirstprizeatthe2018NationalYangtzeRiverPhotoCompetitionheldbytheOfficeoftheCentralCyberspaceAffairsCommission,theMinistryofEcologyandEnvironmentand1,,395participantsfromallwalksoflifeandtheirworksreflectedthenaturalbeautyandpeopleslifealongtheriver.(Photo/ChinaDaily)TheaerialphotoseriesofthecountrysideinSWChinasChongqingLiangpingdistrictwinsthefirstprizeatthe2018NationalYangtzeRiverPhotoCompetitionheldbytheOfficeoftheCentralCyberspaceAffairsCommission,theMinistryofEcologyandEnvironmentand1,,395participantsfromallwalksoflifeandtheirworksreflectedthenaturalbeautyandpeopleslifealongtheriver.(Photo/ChinaDaily)TheaerialphotoseriesofthecountrysideinSWChinasChongqingLiangpingdistrictwinsthefirstprizeatthe2018NationalYangtzeRiverPhotoCompetitionheldbytheOfficeoftheCentralCyberspaceAffairsCommission,theMinistryofEcologyandEnvironmentand1,,395participantsfromallwalksoflifeandtheirworksreflectedthenaturalbeautyandpeopleslifealongtheriver.(Photo/ChinaDaily)TheaerialphotoseriesofthecountrysideinSWChinasChongqingLiangpingdistrictwinsthefirstprizeatthe2018NationalYangtzeRiverPhotoCompetitionheldbytheOfficeoftheCentralCyberspaceAffairsCommission,theMinistryofEcologyandEnvironmentand1,,395participantsfromallwalksoflifeandtheirworksreflectedthenaturalbeautyandpeopleslifealongtheriver.(Photo/ChinaDaily)

  TheFengyun-2Hmeteorologicalsatellite,carriedbyaLongMarch-3Arocket,islaunchedfromtheXichangSatelliteLaunchCenterinsouthwestChinasSichuanProvince,June5,2018.(Xinhua/LiangKeyan)TheFengyun-2Hmeteorologicalsatellite,carriedbyaLongMarch-3Arocket,islaunchedfromtheXichangSatelliteLaunchCenterinsouthwestChinasSichuanProvince,June5,2018.(Xinhua/LiuKun)TheFengyun-2Hmeteorologicalsatellite,carriedbyaLongMarch-3Arocket,islaunchedfromtheXichangSatelliteLaunchCenterinsouthwestChinasSichuanProvince,June5,2018.(Xinhua/LiuKun)

  PhototakenonJune2,2018showsthenightviewnearWusiSquareinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/GuoXulei)PhototakenonJune1,2018showsthereflectionofWusiSquareonaballooninQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/JinLiangkuai)PhototakenonJune1,2018showsthereflectionofWusiSquareonaballooninQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/JinLiangkuai)PanoramaphototakenonJune2,2018showsthenightviewofWusiSquareinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/YinGang)PanoramaphototakenonJune2,2018showsthenightviewofWusiSquareinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/YinGang)PhototakenonJune4,2018showsthenightviewofZhanqiaoPierinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/JiangKehong)PhototakenonJune4,2018showsthenightviewofWusiSquareinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/MaNing)PhototakenonMay31,2018showsthenightviewofOlympicSailingCenterinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/WangJianhua)PhototakenonMay3,2018showsthenightviewofFushanBayinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/LiZiheng)PhototakenonMay7,2018showsthenightviewofFushanBayinQingdao,eastChina(SCO)SummitisscheduledforJune9to10inQingdao.(Xinhua/GuoXulei)

  WangYang,toppoliticaladvisorandaseniorPartyofficial,stressedthe1992Consensusattheopeningceremonyofthe10thStraitsForuminXiamenineastChina,whichembodiestheone-Chinaprinciple,remainsthefoundationandconditionforexchangesbetweenthemainlandandtheauthorityandpoliticalpartiesinTaiwan,saidWang,amemberoftheStandingCommitteeofthePoliticalBureauoftheCommunistPartyofChinaCentralCommitteeandchairmanoftheNationalCommitteeoftheChinesePeoplesPoliticalConsultativeConference,barriersintheexchangeswiththemainlandaslongastheyupholdtheconsensus,Wangsaid."Taiwanindependence"separatistforcesandtheiractivitiesarethebiggestthreattocross-Straitpeaceandstability,sincetheyunderminethenationalsovereigntyandterritorialintegrityandinstigatehostilityandconfrontationamongcompatriotsfromacrossthestrait,aiteconomicandculturalcooperationandensure,hesaidthatthemainlandwillprovidemoreemploymentandbusinessopportunitiesforordinaryTaiwanese,,themorefaithpeoplefromthetwosidesshouldhaveandthemoreefforttheyshouldmaketofendoffobstruction,saidHauLung-bin,vicechairmanoftheKuomintangParty,"Taiwanindependence,"peoplefromthetwosidesshouldengageinclosereconomiccooperationandculturalexchangesandnurtureadeeperbondofkinship,Hausaid.TheFengyun-2Hmeteorologicalsatellite,carriedbyaLongMarch-3Arocket,islaunchedfromtheXichangSatelliteLaunchCenterinsouthwestChinasSichuanProvince,June5,2018.(Xinhua/LiangKeyan)TheFengyun-2Hmeteorologicalsatellite,carriedbyaLongMarch-3Arocket,islaunchedfromtheXichangSatelliteLaunchCenterinsouthwestChinasSichuanProvince,June5,2018.(Xinhua/LiuKun)TheFengyun-2Hmeteorologicalsatellite,carriedbyaLongMarch-3Arocket,islaunchedfromtheXichangSatelliteLaunchCenterinsouthwestChinasSichuanProvince,June5,2018.(Xinhua/LiuKun)

  

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AnaerialviewofacolorfulsaltlakeinYuncheng,ShanxiProvince,June6,,thesaltlake,knownasChinas"DeadSea",displaysdifferentcolorsasaresultofmicroorganismsinthewater.(Photo/IC)AnaerialviewofacolorfulsaltlakeinYuncheng,ShanxiProvince,June6,,thesaltlake,knownasChinas"DeadSea",displaysdifferentcolorsasaresultofmicroorganismsinthewater.(Photo/IC)AnaerialviewofacolorfulsaltlakeinYuncheng,ShanxiProvince,June6,,thesaltlake,knownasChinas"DeadSea",displaysdifferentcolorsasaresultofmicroorganismsinthewater.(Photo/IC)


来源:上海证券报

覃秘10家公司——迄今为止,2016年年报被审计机构出具“无法表示意见”的家数已达上一年度的两倍,考虑到还有一位“老大难”(*S

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10家公司——迄今为止,2016年年报被审计机构出具“无法表示意见”的家数已达上一年度的两倍,考虑到还有一位“老大难”(*ST烯碳)尚未完成年报审计,年报最终被判“不及格”者可能会略有增加。

而除了未达及格线的,年报被审计机构打60分、70分的还有95家公司,即包括20家“保留意见”(报表存在错误)、75家“带强调事项段的无保留意见”(报表存在瑕疵)。有意思的是,这些年报中存在瑕疵、漏洞、错误,乃至重大问题的公司往往也是监管部门的“关照对象”,上述105家公司中,有25家亦被证监会立案调查。

若以审计机构出具“非标意见”的原因来看:有约40家公司属经营上出现重大困难,其中部分公司流动资产已无法覆盖流动负债,财务风险较大;还有一部分公司则面临巨额诉讼,或是应收账款出现坏账风险;也有公司是被并购标的拖累,但却没有计提足够的商誉减值准备;另有一些公司是重大项目存在环保或其他风险。

当然,其中最为严重的是,那10家被审计机构认为“无法表示意见”(报表满纸荒唐言,审计机构已无话可说)的公司中,有多家公司被指内控制度存在严重缺陷,关联交易横生、财务状况混乱,中小投资者需特别警惕其风险。

内控失效财务混乱

截至目前,在对2016年上市公司年报的审计中,已有*ST昆机、欣泰电气(已暂停上市)、*ST大控、*ST圣莱、*ST华泽、*ST弘高、*ST海润、*ST中安、*ST吉恩,及三维丝被出具“无法表示意见”,其中多数公司被审计机构发现存在财务混乱的问题。

作为非标中的非标,“无法表示意见”与“否定意见”等于宣布公司年报“不及格”,且按规则,上市公司如连续两年年报被审计机构判定“不及格”,则将暂停上市。

此前自曝财务违规的*ST昆机是今年年报审计中最大的“黑天鹅”,公司也已于3月份被证监会立案调查。据瑞华会计师事务所审计,会计师在对公司“存货-产成品”执行监盘程序时,发现存在存货不实的情况,随后,公司对2013年-2016年存货问题进行自查(含账外存货),但截至审计报告日,审计机构未能取得充分的证据,证明账外存货流转及由此发生的业务的存在及完整性,从而无法认定存货更正数据的准确性及对2016年度财务报表的影响。

此外,审计机构对*ST昆机往来款项追加核实程序后发现,截至审计报告日,2016年末回函不符应收账款1237万元,未回函应收账款2588万元;回函不符预收账款3956万元,未回函预收账款4363万元。另外,*ST昆机子公司西安赛尔2016年账面记录以银行承兑汇票从第三方非金融机构取得借款662万元,以现金方式存入西安赛尔公司银行账户,部分借款业务相关的银行承兑汇票复印件存在票据到期日等信息的涂改痕迹;孙公司长沙赛尔透平机械有限公司存在私设多个财务账套的情况。

再看“欺诈发行退市第一股”欣泰电气,其年报又一次被出具了“无法表示意见”,主要问题包括:审计机构对公司截至2016年底的5.35亿元应收账款实施了检查、函证、工商查档、走访等必要的审计程序,但仍无法确认上述应收账款期末的可收回性;对公司其他应收款中包括4081万元销售人员与非公司人员的个人借款及2067万元往来款项,审计机构无法获取充分、适当的审计证据以合理判断上述款项的性质;另外,审计机构无法实施满意的审计程序,获取充分适当的审计证据,以识别欣泰电气的全部关联方。

同处辽宁的*ST大控所暴露的疑点,则在于其一个重要客户同时又是公司供应商的供应商,形成了一个业务“小闭环”。据审计报告,公司子公司大连福美贵金属贸易2016年销售收入12.6亿元,其对外销售的客户,与其供应商天津大通铜业的供应商存在重叠现象。由此,审计机构无法取得充分适当的证据,判断大连福美贵金属2016年度对外销售是否具备经济实质。

此外,大连福美贵金属与天津大通铜业于2016年5月签订《电解铜买卖合同》,合同金额30亿元,合同期限为2019-08-23至2019-08-23。截至2019-08-23,大连福美贵金属对天津大通铜业预付款项的余额为17.5亿元,审计机构无法判断在合同剩余期限内天津大通铜业是否能足额交付对应货物。

*ST海润、*ST弘高的财务状况也比较混乱。审计机构指出,其发现*ST海润财务报告内控制度存在多项重大缺陷,内控失效,对财务报表影响重大而且具有广泛性。在内部控制失效的情况下,通过执行抽样审计程序无法获取充分、适当的审计证据以作为对财务报表发表审计意见的基础。*ST弘高的审计报告则指出,该公司在2016年原财务总监离职后,一直未任命新财务总监,同时,财务部关键岗位人员出现离职和变动,导致在销售与收款环节、采购与付款环节的内部控制上出现了重大缺陷,财务核算出现了混乱,严重影响了财务报表的可靠性和公允性。

虽未被出具“无法表示意见”,*ST众和一些不够透明的经营信息也显出隐患。据审计报告,公司报告期通过签订三方协议的方式将账面应收四家客户款项共计8868万元与应付喀什某公司款项对抵。由于公司未能提供债权方相关信息,审计机构无法核实该对抵交易的真实性和合理性。此外,公司期末存货中有7284万元已发出,由于公司提供的存货出库信息不充分,审计机构无法通过监盘、函证及其他必要的审计程序来获取充分适当的审计证据。

可持续经营画问号

除了上述让审计机构“心里完全没底”的公司,更多的“非标意见”则体现了审计机构对公司经营的可持续性的担忧。而记者统计发现,在此类被出具“带强调事项段的无保留意见”的公司中,其实有不少曾被市场当成所谓“壳”公司反复炒作,但随着监管环境的变化,审计机构也特别提示此类公司在经营上存在一定风险。

这批公司数量较大,包括戴帽和刚刚摘帽者,如:*ST皇台、*ST厦工、*ST锐电、*ST坊展、*ST中基、*ST东数、ST明科、ST南化、八一钢铁、ST山水、*ST生物、*ST河化、*ST云网、 *ST昌九、*ST天首等。

以*ST坊展为例,该公司2016年度由于营业规模较小及投资损失等原因亏损2524万元,且呈连续亏损,经营面临困难。回查年报,*ST坊展2016年度实现营业收入1651万元,2015年营收为1174万元,如此规模的体量确实无法长期支撑一家上市公司。同时,*ST坊展还曾是2016年的“妖股”之一,受恒大系连续举牌的刺激,公司股价短期内从10元左右暴涨至30元上方,至2016年年底,恒大方面持有*ST坊展20%的股份,为第一大股东。

也有主业缺乏造血能力而被特别提出警示的公司,如ST明科,审计机构就提醒,该公司全部化工装置继续停产,截至2019-08-23,相关资产处置工作以及职工安置工作均取得了良好的进展,但公司尚未明确未来发展方向,其持续经营能力仍存在一定的不确定性。

类似公司还有不少,如东方银星,审计机构提醒,公司现阶段处于转型期,仅有少量建材贸易业务,公司虽已披露了拟采取的改善措施,但其持续经营能力仍然存在一定不确定性。此外,也有一些公司已启动资本运作计划,拟通过重组注入新的资产,如*ST东数、*ST天首等。

另有一些公司则存在较大的财务风险,如*ST中基,审计机构提出,公司2016年度净利润为-2.54亿元,截至2019-08-23,该公司流动负债高于流动产净额4.25亿元,持续经营能力存在较大不确定性。另如凯瑞德,审计机构提醒:截至2019-08-23,公司的银行借款有3932.5万元已逾期,共有1.36亿元逾期借款;公司2016年度经营活动产生的现金流量净额则为-580万元。安泰集团、ST成城等也都有大额的银行贷款逾期。

被出具“无法表示意见”的*ST吉恩境况更糟。审计机构提醒,该公司已连续三个会计年度亏损,财务状况严重恶化,2016年度净亏损21.86亿元,截至2019-08-23,公司流动资产为33.2亿元,流动负债却达97.5亿元;同时,公司有57.2亿元银行借款已逾期。目前,*ST吉恩已被债权人申请破产重整。

制作:何永欣| 图编:郭晨凯

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责任编辑:刘玉芳 PF012

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