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1月22日消息，繼愛爾眼科（300015.SZ）之后，A股的眼科診療賽道終于迎來新的挑戰(zhàn)者。主營眼科的民營醫(yī)療機構(gòu)華夏眼科已進入創(chuàng)業(yè)板問詢階段，并于近日披露了第三輪審核問詢函回復(fù)。</p><p style="text-indent: 2em; text-align: left;">華夏眼科是一家提供眼科?？漆t(yī)療服務(wù)的民營醫(yī)療連鎖集團，目前該公司已在國內(nèi)開設(shè)51家眼科?？漆t(yī)院，覆蓋17個省及45個城市。公司共有73家控股子公司，2家參股公司，24家分公司。公司的實控人為蘇慶燦。</p><p style="text-indent: 2em; text-align: left;">其中，子公司廈門眼科中心在民辦非企改制為有限責(zé)任公司的過程中，廈門眼科中心（民非）清算后共有凈資產(chǎn)5.21億。在扣除舉辦人出資額及獎勵等合理回報后，實控人蘇慶燦將折成現(xiàn)金4.2億轉(zhuǎn)入到廈門眼科中心（民非）賬戶。在辦理民辦非企業(yè)單位登記注銷時，這部分現(xiàn)金捐贈給至福建省惠澤慈善基金會（原名為福建省華廈光明基金會）。</p><p style="text-indent: 2em; text-align: left;">資料顯示，福建省惠澤慈善基金會于2006年10月18日向福建省民政廳申請設(shè)立注冊，自2007年-2017年，該基金會的理事長為實控人蘇慶燦的妹妹、一致行動人蘇世華。</p><p style="text-align: center;"><img src="http://files.wabei.cn/web/img/uploads/16112882505163511.png" title="圖片.png" alt="圖片.png"/></p><p style="text-indent: 2em; text-align: left;">報告期內(nèi)，惠澤慈善基金會對在華夏眼科下屬醫(yī)院就診的眼科疾病患者進行慈善救助，支付慈善款項各期金額分別為1,179.17萬元、74.61萬元、31.14萬元。</p><p style="text-indent: 2em; text-align: left;">對此，深交所要求其說明該基金會所付是否獨立進行財務(wù)核算，是否完整披露，是否符合我國慈善、公益等相關(guān)法律的規(guī)定，是否存在若上市后該筆款項違反慈善、公益相關(guān)法律法規(guī)回流至華夏眼科或?qū)嶋H控制人的風(fēng)險。</p><p style="text-align: center;"><img src="http://files.wabei.cn/web/img/uploads/16112882267133909.png" title="圖片.png" alt="圖片.png"/></p><p style="text-indent: 2em; text-align: left;">華夏眼科回復(fù)表示，報告期內(nèi)福建省惠澤慈善基金會日常運營，內(nèi)部控制、理事會決議獨立自主開展，其財務(wù)核算、慈善款的使用由福建省惠澤慈善基金會獨立決定、實施，不存在實際由華夏眼科、實際控制人決定、實施的情況。</p><p style="text-indent: 2em; text-align: left;">福建省惠澤慈善基金會理事會會議上的表決均由其根據(jù)實際情況獨立作出，未受到公司或其關(guān)聯(lián)方的指令或者干擾?；饡哪甓却壬祈椖坑媱澗男辛死硎聲Q策程序，獨立進行財務(wù)核算，已完整披露，符合我國慈善、公益等相關(guān)法律的規(guī)定。</p><p style="text-indent: 2em; text-align: left;">華夏眼科稱，基金會對外支付的慈善相關(guān)款項主要用于對在公司下屬醫(yī)院就診患者的慈善救助，除此之外部分慈善款項亦用于捐資助學(xué)、社區(qū)公益等慈善用途。若公司上市后，不會將該筆款項直接或者間接用于支付公司下屬醫(yī)院患者慈善款或補助款，不會以任何形式將該捐贈筆款項轉(zhuǎn)回至公司或公司的實際控制人。</p><p style="text-align: center;"><img src="http://files.wabei.cn/web/img/uploads/16112883133248456.png" title="圖片.png" alt="圖片.png"/></p><p 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