这一次,四大里的老大哥终于被打疼了 普华永道·恒大丑闻深度追踪:13亿港元天价追责始末
本文为机构会议或长文资料清洗版:已去除广告、联系方式、平台推广和非正文噪声,保留核心观点与逻辑链条。内容仅供信息参考,不构成投资建议。
文档日期:2026-04-24
深度财经
这一次,"四大"里的老大哥终于被打疼了
*普华永道·恒大丑闻深度追踪:13亿港元天价追责始末*
\-十一月 05, 2023
如果你之前听说过普华永道(PricewaterhouseCoopers,简称PwC),你大概知道这是全球"四大"会计师事务所之一,是那种替世界500强企业做审计、出具"可信报告"的大机构。在很多人心目中,它的名字就等于权威、等于可靠。
但是,2026年4月23日,香港的监管部门狠狠地扇了它一巴掌——总额高达13亿港元(约合12亿元人民币)的罚款加赔偿,让这家老牌会计巨头第一次真正意义上为恒大丑闻低下头来。
| *这不是普华永道第一次被罚,但绝对是目前最重、最有影响力的一次——而且这件事的背后,是数以百万计普通中国投资者的血汗钱消失在了一份份"干净"的审计报告里。* |
|---|
| :---- |
*图1|普华永道·恒大事件罚款时间轴(2019年至今)*
一、先说清楚:到底发生了什么?
故事的起点,要从恒大的财务报告说起。恒大,大家都知道,曾经是中国最大的房地产开发商之一,许老板的名字一度和"首富"挂钩。但是在风光背后,恒大的账本从2019年起就开始大幅"注水"。
香港证监会的调查显示,2019年,恒大对外公布的年收入是约5552亿元,但实际上,这个数字被人为虚增了2139亿元——夸大幅度接近45%。那一年恒大对外宣称盈利335亿元,实际上却亏损了71亿元。
2020年更夸张。收入虚增了3502亿元(夸大幅度接近70%),报告盈利314亿元,真实情况是亏损199亿元。
两年加起来,恒大虚增收入超过5600亿,虚增利润大约920亿——这是什么概念?相当于把整个中等省份一年的GDP直接从账本里"凭空创造"出来。
![图2|恒大2019–2020财年:虚报数字与真实情况对比][image1]
*图2|恒大2019–2020财年:虚报数字与真实情况对比*
| 财年 | 虚报收入(亿元) | 实际收入(亿元) | 虚报利润(亿元) | 实际盈亏(亿元) |
|---|---|---|---|---|
| 2019年 | \~5552 | \~3413 | \+335 | 亏损71.2 |
| 2020年 | \~7232 | \~3730 | \+314 | 亏损199 |
*数据来源:香港证监会调查报告*
二、普华永道干了啥?为什么要追责它?
这里有人可能会问:数据造假是恒大干的,跟普华永道有啥关系?
这就要说到"审计"这个行业存在的意义了。企业的财务报告是自己写的,但股东、投资者、银行根本没办法核查真假——这就需要独立的审计机构进来,替大家把关。审计公司的核心价值,就是:我替你做了核查,这份报告是真实可信的。
| *普华永道担任恒大的审计师超过10年,直到2023年1月才以"审计分歧"为由辞任。整整十年,它都在给恒大的财务报告出具"无保留意见",也就是最高级别的合格背书。* |
|---|
| :---- |
而香港会财局的调查认定,普华永道在审计过程中存在多项严重失职:
* 明知恒大存在提前确认收入的迹象,却没有提出质疑,甚至"促成并助长"了这种行为;
* 没有对管理层给出的解释保持应有的专业怀疑,面对明显的红旗信号选择"睁一只眼闭一只眼";
* 审计独立性出现重大缺失,与被审计公司走得太近;
* 在没有取得充分审计证据的情况下,仍然出具了"无保留意见"的审计报告。
简单说,就是:它不是不知道,它是知道了也没说。或者更严重的——它帮着掩盖了。
三、这次香港罚了多少?怎么罚的?
2026年4月23日,两项处罚同时落地:
① 香港会计及财务汇报局(会财局)
对普华永道香港(港名:罗兵咸永道)处以罚款3亿港元,同时限制其6个月不得承接新客户的工作;另对其两名前注册负责人分别处以500万港元罚款,合计1000万港元。
② 香港证券及期货事务监察委员会(证监会)
与普华永道香港达成协议,要求其预留10亿港元专项资金,用于赔偿在恒大财务造假中受损的合资格独立少数股东。
两项合计:约13亿港元。按照Bloomberg的换算,约合1.66亿美元,是香港历史上针对审计机构最大规模的追责之一。
| *值得注意的是,普华永道虽然同意了赔付和受罚,但在官方声明中特别说明:不承认监管结论,也不承认相关责任。这个措辞在商业监管案件中很常见,但放在这里格外刺眼。* |
|---|
| :---- |
四、大陆早就动过手了,而且也不轻
很多人可能忘了,这已经不是普华永道第一次因为恒大挨罚了。
早在2024年,中国大陆监管层就已经对普华永道祭出重拳——财政部和证监会联手行动:
| 处罚机构 | 处罚内容 | 金额/措施 |
|---|---|---|
| 财政部 | 没收违法所得+罚款 | 合计1.16亿元人民币 |
| 证监会 | "没一罚十"顶格处罚 | 罚没2.77亿元(共3.25亿) |
| 综合处理 | 暂停经营 | 6个月停业 |
| 综合处理 | 撤销分支机构 | 撤销广州分所 |
那次大陆的处罚下来之后,普华永道遭受了一波大规模客户流失,国有企业纷纷宣布更换审计机构,公司内部也进行了大规模裁员和管理层更替。可以说,那一次的冲击已经相当严重。
而这一次香港的追责,则相当于给这场清算画上了另一个重要的句号。两地加起来,普华永道为这场审计失职所付出的代价,已经超过17亿港元+4.41亿人民币,折合超过20亿人民币以上。
五、这件事意味着什么?三个值得关注的深层信号
信号一:审计行业的"免死金牌"时代可能正在终结
长久以来,在中国资本市场,审计机构即便出了问题,往往处罚力度有限,行业整体形成了一种隐性的"弱追责"文化。这次大陆顶格处罚+香港13亿重锤同时落地,说明监管层——无论是内地还是香港——正在明确传递一个信号:审计机构不是旁观者,是共同责任人。
信号二:跨境监管协同的能力在提升
这次香港的处罚,依赖了大量香港证监会独立调查的数据,但背后也与大陆监管机构的信息共享密切相关。两地分头出手、相互配合的节奏,说明涉及中概股、港股的跨境监管正变得越来越有章法。
信号三:恒大的受害者终于看到了赔偿的可能
10亿港元的专项赔偿基金,虽然相对于恒大数千亿的债务总额只是杯水车薪,但对于那些当年买了恒大股票的普通投资者来说,这至少是一个信号:监管层没有忘记他们,追责的路子还没走完。
结语:信任,是审计行业最贵的商品
普华永道的这个教训,说到底是一个关于信任的故事。审计行业卖的不是服务,卖的是公信力——是市场对这个行业说"这份报告是真实的"的那份相信。
当这份信任被消费殆尽,再多的钱也买不回来。而那些因为相信了那些漂亮报告,把血汗钱投进去的普通人,才是这场游戏最无辜的输家。
| *13亿港元,不是终点。这场关于审计责任的重新定义,刚刚开了个头。* |
|---|
| :---- |
参考来源
1\. 新浪财经:普华永道因恒大审计问题被罚3.1亿港元、赔偿10亿港元(2026-04-23)
2\. 中新网:普华永道因恒大审计问题被罚3.1亿港元、赔偿10亿港元(2026-04-23)
3\. Bloomberg:PwC Pays $166 Million to Settle HK Evergrande Audit Probe(2026-04-23)
4\. 财新网:普华永道香港与港证监达"和解",涉恒大财务造假赔股东10亿港元(2026-04-23)
5\. Bloomberg Law:HK to Limit PwC Practice for 6 Months Over Evergrande Audit(2026-04-23)
[image1]: <data:image/png;base64,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>