每經編輯｜每經記(ji)者 胥(xu)帥    

每經記者 胥帥

因(yin)為(wei)公(gong)(gong)(gong)(gong)司會計查出工(gong)(gong)大(da)高(gao)新(xin)出售資(zi)產(chan)(chan)(chan)的產(chan)(chan)(chan)權過戶手續沒有(you)在(zai)2015年(nian)完成，工(gong)(gong)大(da)高(gao)新(xin)（600701，收(shou)盤(pan)價16.11元）靠(kao)甩(shuai)賣(mai)(mai)資(zi)產(chan)(chan)(chan)扭(niu)虧(kui)的“美夢(meng)”就此泡湯。昨日，工(gong)(gong)大(da)高(gao)新(xin)公(gong)(gong)(gong)(gong)告顯示，若(ruo)公(gong)(gong)(gong)(gong)司2015年(nian)度凈利潤虧(kui)損(sun)，則面臨可能被實施退市(shi)風險警示的風險。此前，工(gong)(gong)大(da)高(gao)新(xin)對甩(shuai)賣(mai)(mai)資(zi)產(chan)(chan)(chan)扭(niu)虧(kui)一直都抱(bao)有(you)極大(da)希(xi)望，一方(fang)(fang)面超過3倍溢價找到(dao)接(jie)盤(pan)方(fang)(fang)三(san)(san)河市(shi)華燕(yan)商業服務有(you)限公(gong)(gong)(gong)(gong)司（以下簡稱(cheng)“三(san)(san)河華燕(yan)”），另(ling)一方(fang)(fang)面資(zi)產(chan)(chan)(chan)出售收(shou)入剛好助公(gong)(gong)(gong)(gong)司扭(niu)虧(kui)為(wei)盈。不過，值得一提的是，接(jie)盤(pan)方(fang)(fang)三(san)(san)河華燕(yan)的背(bei)景也是撲朔迷(mi)離，公(gong)(gong)(gong)(gong)司成立(li)時(shi)間(jian)與簽訂資(zi)產(chan)(chan)(chan)轉(zhuan)讓合同(tong)時(shi)間(jian)接(jie)近、背(bei)后(hou)股(gu)東(dong)牽涉工(gong)(gong)大(da)高(gao)新(xin)的參股(gu)公(gong)(gong)(gong)(gong)司、間(jian)接(jie)股(gu)東(dong)高(gao)管與工(gong)(gong)大(da)高(gao)新(xin)高(gao)管重名等(deng)問題。截至發稿時(shi)，工(gong)(gong)大(da)高(gao)新(xin)致電記者，并(bing)同(tong)時(shi)發布(bu)追認(ren)公(gong)(gong)(gong)(gong)告，承認(ren)此次交易為(wei)關聯交易。

出售資產收入不計入2015年收入

根據(ju)工大(da)高(gao)新(xin)昨日(ri)公(gong)(gong)告(gao)顯(xian)示，截(jie)至2015年(nian)(nian)12月(yue)31日(ri)，預計公(gong)(gong)司(si)年(nian)(nian)度歸(gui)(gui)屬于(yu)上市(shi)公(gong)(gong)司(si)母公(gong)(gong)司(si)股(gu)(gu)東(dong)的凈利(li)(li)潤為(wei)(wei)1836萬(wan)元，公(gong)(gong)司(si)2015年(nian)(nian)度歸(gui)(gui)屬于(yu)上市(shi)公(gong)(gong)司(si)母公(gong)(gong)司(si)股(gu)(gu)東(dong)的凈利(li)(li)潤仍為(wei)(wei)虧損。由于(yu)工大(da)高(gao)新(xin)2014年(nian)(nian)度歸(gui)(gui)屬于(yu)上市(shi)公(gong)(gong)司(si)母公(gong)(gong)司(si)股(gu)(gu)東(dong)的凈利(li)(li)潤為(wei)(wei)虧損，目前已(yi)經出現連(lian)續兩年(nian)(nian)虧損。所以工大(da)高(gao)新(xin)股(gu)(gu)票可能被(bei)實施(shi)退市(shi)風險(xian)警示。

事(shi)實上(shang)在工(gong)(gong)大(da)高(gao)新(xin)1月(yue)28日(ri)發(fa)布的(de)業績預(yu)告中，公(gong)司(si)(si)(si)當(dang)時預(yu)計(ji)2015年(nian)年(nian)度經營(ying)業績與上(shang)年(nian)同期相比，將實現扭虧(kui)為(wei)(wei)盈，實現歸屬(shu)于上(shang)市公(gong)司(si)(si)(si)股(gu)東的(de)凈利(li)潤400萬(wan)元(yuan)(yuan)左右。那么為(wei)(wei)何在近3個月(yue)后，工(gong)(gong)大(da)高(gao)新(xin)卻(que)出示了(le)一(yi)份截然不同的(de)年(nian)度業績預(yu)告呢？問題(ti)是出在工(gong)(gong)大(da)高(gao)新(xin)去(qu)年(nian)出售的(de)哈工(gong)(gong)大(da)高(gao)新(xin)燕郊哈特(te)產品研發(fa)銷售中心(xin)上(shang)。去(qu)年(nian)12月(yue)15日(ri)，工(gong)(gong)大(da)高(gao)新(xin)以4158.5萬(wan)元(yuan)(yuan)的(de)價格出售了(le)所(suo)屬(shu)分(fen)公(gong)司(si)(si)(si)哈工(gong)(gong)大(da)高(gao)新(xin)燕郊哈特(te)產品研發(fa)銷售中心(xin)的(de)資產及部分(fen)負債，并(bing)于同日(ri)完成(cheng)了(le)資產交割(ge)。因(yin)此甩(shuai)賣該資產的(de)收入被計(ji)入工(gong)(gong)大(da)高(gao)新(xin)2015年(nian)業績，這(zhe)成(cheng)為(wei)(wei)公(gong)司(si)(si)(si)扭虧(kui)為(wei)(wei)盈的(de)主要原因(yin)。

不(bu)過工大高新(xin)年審(shen)注冊會計(ji)師卻在(zai)(zai)2015年度財(cai)務報表(biao)審(shen)計(ji)過程中，認(ren)為該(gai)交易(yi)中出售資(zi)(zi)產(chan)的產(chan)權過戶(hu)手(shou)續(xu)完(wan)成(cheng)日期為2016年1月5日，2015年12月31日該(gai)資(zi)(zi)產(chan)應屬持(chi)有待售。由此在(zai)(zai)“劃分為持(chi)有待售的資(zi)(zi)產(chan)”列示，該(gai)筆交易(yi)收入不(bu)能在(zai)(zai)2015年度確認(ren)。僅僅相差(cha)五天，工大高新(xin)就被迫從扭虧為盈(ying)的“美夢”中驚醒，無奈面臨即將“戴帽”的現實。值得(de)一提(ti)的是，昨日工大高新(xin)股價也是大跌(die)，最終以跌(die)停價報收。

受讓方股東浮現工大高新魅影

工大(da)(da)高(gao)(gao)新對甩賣資(zi)產(chan)扭虧一(yi)直都抱(bao)有(you)極大(da)(da)希望。去年(nian)11月中旬，工大(da)(da)高(gao)(gao)新與(yu)三河華燕(yan)敲(qiao)定了《資(zi)產(chan)轉讓協(xie)議》，擬以4158.50萬(wan)元(yuan)轉讓哈(ha)工大(da)(da)高(gao)(gao)新燕(yan)郊哈(ha)特產(chan)品研(yan)發(fa)銷售中心(xin)的(de)資(zi)產(chan)及(ji)部分負(fu)債。值(zhi)(zhi)得一(yi)提的(de)是，標的(de)公司經評估資(zi)產(chan)賬(zhang)(zhang)面(mian)值(zhi)(zhi)1234.89萬(wan)元(yuan)，凈(jing)資(zi)產(chan)賬(zhang)(zhang)面(mian)值(zhi)(zhi)僅為(wei)956.61萬(wan)元(yuan)。但最終標的(de)凈(jing)資(zi)產(chan)評估值(zhi)(zhi)為(wei)4158.50萬(wan)元(yuan)，增值(zhi)(zhi)率高(gao)(gao)達334.71%。要(yao)知道(dao)截至(zhi)2015年(nian)7月31日(ri)，該標的(de)還有(you)215.26萬(wan)元(yuan)的(de)壞賬(zhang)(zhang)準(zhun)備。

令人(ren)(ren)疑惑的(de)是，工大(da)(da)高(gao)(gao)新并未在公告中解釋(shi)標的(de)高(gao)(gao)溢價原因，同時(shi)也沒列(lie)出(chu)(chu)標的(de)營收業績。那么為何(he)三河華燕(yan)甘心如此高(gao)(gao)溢價來接下(xia)工大(da)(da)高(gao)(gao)新旗下(xia)的(de)這個資產？事實上，受讓方三河華燕(yan)也頗(po)讓人(ren)(ren)感(gan)到神秘(mi)。在公告中，工大(da)(da)高(gao)(gao)新只是列(lie)出(chu)(chu)三河華燕(yan)的(de)法定地址和法定代(dai)表人(ren)(ren)，至(zhi)于營業范圍、成立時(shi)間、股權(quan)變動履歷等(deng)一(yi)干資料(liao)完(wan)全沒有。

《每日經(jing)濟新(xin)聞》記者(zhe)翻查(cha)全國企業信用信息公(gong)示系統發(fa)現(xian)，三河華燕的經(jing)營范圍是(shi)商業服務和自(zi)有(you)房(fang)屋(wu)租賃，注冊資本僅有(you)500萬元。有(you)意(yi)思(si)的是(shi)，公(gong)司成立時間是(shi)在2015年(nian)10月27日。這意(yi)味著三河華燕成立短短半個月時間，就與工大高新(xin)做(zuo)起了高達4000多萬元的買(mai)賣。

更(geng)為(wei)神(shen)秘的則(ze)是三河華(hua)燕的股東(dong)，其唯(wei)一股東(dong)是大華(hua)新(xin)創投(tou)資(zi)（北(bei)京(jing)(jing)）有限(xian)(xian)公(gong)司(si)(si)。而(er)大華(hua)新(xin)創投(tou)資(zi)（北(bei)京(jing)(jing)）有限(xian)(xian)公(gong)司(si)(si)的背后(hou)股東(dong)分別是北(bei)京(jing)(jing)哈特新(xin)型建材投(tou)資(zi)管(guan)理有限(xian)(xian)公(gong)司(si)(si)、珠海新(xin)經濟資(zi)源開發港有限(xian)(xian)責任公(gong)司(si)(si)、上海共達科技發展(zhan)有限(xian)(xian)公(gong)司(si)(si)、北(bei)京(jing)(jing)成祥科技投(tou)資(zi)發展(zhan)有限(xian)(xian)公(gong)司(si)(si)、哈爾濱通成投(tou)資(zi)顧問有限(xian)(xian)責任公(gong)司(si)(si)。

值得一提的(de)是(shi)，北京哈特新型建材投資(zi)管理(li)有(you)(you)限(xian)公(gong)(gong)(gong)司(si)、上海共達科技發(fa)展(zhan)有(you)(you)限(xian)公(gong)(gong)(gong)司(si)、北京成祥科技投資(zi)發(fa)展(zhan)有(you)(you)限(xian)公(gong)(gong)(gong)司(si)這三家公(gong)(gong)(gong)司(si)背后的(de)股(gu)東，均有(you)(you)哈爾濱工大集(ji)團股(gu)份(fen)有(you)(you)限(xian)公(gong)(gong)(gong)司(si)的(de)身(shen)影。《每日經濟新聞》記(ji)者注(zhu)意到，哈爾濱工大集(ji)團股(gu)份(fen)有(you)(you)限(xian)公(gong)(gong)(gong)司(si)的(de)法定代表人及董(dong)事長張大成與工大高新的(de)董(dong)事長重名，該公(gong)(gong)(gong)司(si)董(dong)事劉芳、監事何顯(xian)峰、董(dong)事姚永發(fa)分別與工大高新的(de)兩個董(dong)事和(he)總經理(li)重名。

除此之外，上海(hai)共達科技發(fa)展(zhan)有限(xian)(xian)(xian)公(gong)(gong)司(si)(si)、北(bei)京成祥(xiang)科技投資(zi)(zi)發(fa)展(zhan)有限(xian)(xian)(xian)公(gong)(gong)司(si)(si)、哈爾濱(bin)(bin)通成投資(zi)(zi)顧問(wen)有限(xian)(xian)(xian)責任公(gong)(gong)司(si)(si)這三家公(gong)(gong)司(si)(si)背后共同的股(gu)東(dong)均有哈爾濱(bin)(bin)工(gong)(gong)大(da)集(ji)(ji)團(tuan)風險(xian)投資(zi)(zi)股(gu)份有限(xian)(xian)(xian)公(gong)(gong)司(si)(si)。哈爾濱(bin)(bin)工(gong)(gong)大(da)集(ji)(ji)團(tuan)風險(xian)投資(zi)(zi)股(gu)份有限(xian)(xian)(xian)公(gong)(gong)司(si)(si)其中(zhong)一家股(gu)東(dong)便是上市公(gong)(gong)司(si)(si)工(gong)(gong)大(da)高新，并且還通過哈爾濱(bin)(bin)哈南國際開(kai)發(fa)開(kai)放總(zong)部(bu)投資(zi)(zi)有限(xian)(xian)(xian)公(gong)(gong)司(si)(si)間接持股(gu)哈爾濱(bin)(bin)工(gong)(gong)大(da)集(ji)(ji)團(tuan)股(gu)份有限(xian)(xian)(xian)公(gong)(gong)司(si)(si)。

公司發布更正公告承認關聯交易

從上述紛繁復(fu)雜的(de)股權關系可見，工大高(gao)新通(tong)過種種參股公(gong)司(si)，已經間接持(chi)股受讓方三河華燕。那么問(wen)題來了，工大高(gao)新此次(ci)的(de)資(zi)產出(chu)售(shou)是(shi)否涉及(ji)到關聯交易(yi)(yi)呢？而在(zai)工大高(gao)新關于出(chu)售(shou)部分資(zi)產及(ji)負債的(de)公(gong)告中，公(gong)司(si)表(biao)示(shi)本次(ci)交易(yi)(yi)未構成關聯交易(yi)(yi)。

“如(ru)果有證據證明三河華燕是(shi)工(gong)大(da)高新(xin)控(kong)(kong)股(gu)(gu)股(gu)(gu)東(dong)或者董(dong)(dong)(dong)事長(chang)直接控(kong)(kong)制的(de)(de)公(gong)司(si)，或者持(chi)股(gu)(gu)比例(li)達5%以上(shang)大(da)股(gu)(gu)東(dong)和(he)高管在其(qi)擔(dan)任要(yao)職。那么(me)這(zhe)次(ci)交(jiao)易就涉嫌到與控(kong)(kong)股(gu)(gu)股(gu)(gu)東(dong)或董(dong)(dong)(dong)事長(chang)的(de)(de)利(li)益(yi)輸送，這(zhe)就會構(gou)成(cheng)關聯交(jiao)易。”上(shang)海明倫律師事務所律師王智斌說。另外特別需要(yao)指出的(de)(de)是(shi)，哈(ha)(ha)爾濱工(gong)大(da)集團股(gu)(gu)份(fen)有限公(gong)司(si)還間接持(chi)股(gu)(gu)哈(ha)(ha)爾濱工(gong)大(da)高科技實業股(gu)(gu)份(fen)有限公(gong)司(si)，而后者的(de)(de)法定代表人徐艷華與工(gong)大(da)高新(xin)獨董(dong)(dong)(dong)重名。而作為獨董(dong)(dong)(dong)的(de)(de)徐艷華，則對工(gong)大(da)高新(xin)此番資(zi)產出售發表了認(ren)可的(de)(de)獨立(li)意見。

就在(zai)昨日截(jie)稿時(shi)，工(gong)大高新(xin)就此事致電(dian)了《每日經濟新(xin)聞》記(ji)者表示(shi)：“公(gong)(gong)司在(zai)和(he)會計師事務所(suo)溝通之(zhi)后確(que)定(ding)，此事（出售資產）確(que)為關聯交易。稍后將(jiang)發布更(geng)(geng)正公(gong)(gong)告(gao)，具體內容(rong)可(ke)見更(geng)(geng)正公(gong)(gong)告(gao)。”

昨日(ri)晚(wan)間，工(gong)(gong)大(da)(da)高(gao)新(xin)(xin)發出(chu)(chu)關于(yu)追認《出(chu)(chu)售部分(fen)資產及負債的(de)公(gong)告(gao)》為(wei)(wei)關聯(lian)(lian)交(jiao)易(yi)的(de)公(gong)告(gao)，工(gong)(gong)大(da)(da)高(gao)新(xin)(xin)確認了本次交(jiao)易(yi)構成(cheng)(cheng)關聯(lian)(lian)交(jiao)易(yi)。《每(mei)日(ri)經濟(ji)新(xin)(xin)聞(wen)》記者(zhe)從關聯(lian)(lian)交(jiao)易(yi)認定情(qing)況上(shang)(shang)(shang)發現，三(san)河(he)華燕的(de)母公(gong)司大(da)(da)華新(xin)(xin)創投(tou)資（北(bei)(bei)京）有(you)(you)(you)限(xian)公(gong)司共(gong)(gong)有(you)(you)(you)五個法人股(gu)(gu)(gu)(gu)東(dong)正是上(shang)(shang)(shang)述(shu)五家公(gong)司，其(qi)中(zhong)北(bei)(bei)京哈特(te)新(xin)(xin)型建(jian)材投(tou)資管(guan)理有(you)(you)(you)限(xian)公(gong)司的(de)股(gu)(gu)(gu)(gu)東(dong)之(zhi)一(yi)為(wei)(wei)哈爾濱工(gong)(gong)大(da)(da)集(ji)團(tuan)股(gu)(gu)(gu)(gu)份(fen)有(you)(you)(you)限(xian)公(gong)司，占(zhan)股(gu)(gu)(gu)(gu)比(bi)例(li)80%；北(bei)(bei)京成(cheng)(cheng)祥科技投(tou)資發展有(you)(you)(you)限(xian)公(gong)司股(gu)(gu)(gu)(gu)東(dong)之(zhi)一(yi)為(wei)(wei)哈爾濱工(gong)(gong)大(da)(da)集(ji)團(tuan)股(gu)(gu)(gu)(gu)份(fen)有(you)(you)(you)限(xian)公(gong)司，占(zhan)股(gu)(gu)(gu)(gu)比(bi)例(li)40%；上(shang)(shang)(shang)海共(gong)(gong)達科技發展有(you)(you)(you)限(xian)公(gong)司的(de)股(gu)(gu)(gu)(gu)東(dong)之(zhi)一(yi)為(wei)(wei)哈爾濱工(gong)(gong)大(da)(da)集(ji)團(tuan)股(gu)(gu)(gu)(gu)份(fen)有(you)(you)(you)限(xian)公(gong)司，占(zhan)股(gu)(gu)(gu)(gu)比(bi)例(li)90%。哈爾濱工(gong)(gong)大(da)(da)集(ji)團(tuan)股(gu)(gu)(gu)(gu)份(fen)有(you)(you)(you)限(xian)公(gong)司由(you)于(yu)與(yu)工(gong)(gong)大(da)(da)高(gao)新(xin)(xin)為(wei)(wei)同一(yi)法人關系而被認定為(wei)(wei)關聯(lian)(lian)人。

工大高(gao)新(xin)在(zai)公(gong)告中(zhong)也解(jie)釋了(le)資(zi)產出售(shou)中(zhong)，關(guan)聯交(jiao)易前后認定不(bu)一(yi)致的原因。工大高(gao)新(xin)稱(cheng)，公(gong)司(si)(si)履行(xing)關(guan)聯交(jiao)易與非關(guan)聯交(jiao)易審議程序和審議結果(guo)是(shi)一(yi)致的。由于公(gong)司(si)(si)前期(qi)對(dui)關(guan)聯人關(guan)系認定的相關(guan)規則存在(zai)一(yi)定理解(jie)差異，未將此(ci)交(jiao)易按關(guan)聯交(jiao)易分類(lei)披露；但公(gong)司(si)(si)在(zai)審議該(gai)項議案時，關(guan)聯交(jiao)易需要履行(xing)的審議及披露程序公(gong)司(si)(si)均已履行(xing)完畢。

同時工大(da)高(gao)新還表示，鑒(jian)于本(ben)次交易確實非(fei)明(ming)顯關聯交易，公(gong)司(si)亦(yi)不存在惡(e)意(yi)隱瞞、欺騙股東的主觀意(yi)愿。公(gong)司(si)董事會(hui)將(jiang)督促管理(li)層在今(jin)后的工作(zuo)中持續加強相關人員的專業能力和業務(wu)能力的培訓，以避免此類現象再次發生。