北方化学工业股份有限公司（以下简称"公司"）分别于 2024 年 04 月 27 日、2024 年 04 月 30 日披露了公司《2023 年年度报告》《2024 年第一季度报告》， 为便于广大投资者更深入全面地了解公司情况，公司定于 2024 年 5 月 15 日（星 期三）下午 15:00—17:00 在全景网举办 2023 年度暨 2024 年第一季度业绩说明 会。现将有关事项公告如下： 本次业绩说明会将采用网络远程的方式举行，投资者可登录全景网"投资者 关系互动平台"（https://ir.p5w.net）参与本次业绩说明会。 证券代码：002246 证券简称：北化股份 公告编号：2024-027 北方化学工业股份有限公司 关于举行 2023 年度暨 2024 年第一季度业绩说明会的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏。 - 1 - 特此公告。 北方化学工业股份有限公司 董 事 会 二〇二四年五月八日 - 2 - 出席本次业绩说明会的人员有：董事、总经理尉伟华先生，财务负责人、董 事会秘书商红女士，独立董事胡获先生，独立财务顾问高吉涛先生。 ...

[Major Financial Data](index=1&type=section&id=%E4%B8%80%E3%80%81%E4%B8%BB%E8%A6%81%E8%B4%A2%E5%8A%A1%E6%95%B0%E6%8D%AE) [Key Accounting Data and Financial Indicators](index=1&type=section&id=(%E4%B8%80)%20%E4%B8%BB%E8%A6%81%E4%BC%9A%E8%AE%A1%E6%95%B0%E6%8D%AE%E5%92%8C%E8%B4%A2%E5%8A%A1%E6%8C%87%E6%A0%87) In Q1 2024, the company's performance significantly declined, with operating revenue decreasing by 23.91% year-over-year and net profit attributable to shareholders turning to a loss of **RMB 11.12 million**, a 225.30% year-over-year decrease, resulting in negative basic earnings per share Key Financial Indicators for Q1 2024 | Indicator | Current Period | Prior Period | Year-over-Year Change (%) | | :--- | :--- | :--- | :--- | | Operating Revenue (RMB) | 296,775,535.84 | 390,049,022.31 | -23.91% | | Net Profit Attributable to Shareholders (RMB) | -11,121,640.79 | 8,876,276.93 | -225.30% | | Net Profit Attributable to Shareholders (Excluding Non-recurring Items) (RMB) | -19,876,717.59 | 5,757,075.24 | -445.26% | | Net Cash Flow from Operating Activities (RMB) | -122,758,539.61 | -184,903,799.33 | 33.61% | | Basic Earnings Per Share (RMB/share) | -0.0203 | 0.0162 | -225.31% | | Total Assets (RMB) | 4,460,711,983.41 | 4,569,355,945.79 | -2.38% (vs. end of prior year) | | Shareholders' Equity Attributable to Parent Company (RMB) | 2,870,184,862.18 | 2,880,788,595.40 | -0.37% (vs. end of prior year) | [Non-recurring Gains and Losses and Amounts](index=2&type=section&id=(%E4%BA%8C)%20%E9%9D%9E%E7%BB%8F%E5%B8%B8%E6%80%A7%E6%8D%9F%E7%9B%8A%E9%A1%B9%E7%9B%AE%E5%92%8C%E9%87%91%E9%A2%9D) During the reporting period, the company's total non-recurring gains and losses amounted to **RMB 8.76 million**, primarily from government subsidies and other non-operating income, which partially mitigated the impact of core business losses on overall net profit Non-recurring Gains and Losses for Q1 2024 | Item | Amount (RMB) | | :--- | :--- | | Government Subsidies | 6,719,825.91 | | Other Non-operating Income and Expenses | 3,923,824.14 | | Gains/Losses on Disposal of Non-current Assets | -355,144.48 | | **Total** | **8,755,076.80** | [Analysis of Changes in Key Financial Indicators and Reasons](index=2&type=section&id=(%E4%B8%89)%20%E4%B8%BB%E8%A6%81%E4%BC%9A%E8%AE%A1%E6%95%B0%E6%8D%AE%E5%92%8C%E8%B4%A2%E5%8A%A1%E6%8C%87%E6%A0%87%E5%8F%91%E7%94%9F%E5%8F%98%E5%8A%A8%E7%9A%84%E6%83%85%E5%86%B5%E5%8F%8A%E5%8E%9F%E5%9B%A0) The company's total profit significantly declined by **247.21%** this period, primarily due to reduced special order demand, while operating cash flow improved by **33.61%** due to decreased payments for goods, and investment cash outflow increased significantly due to wealth management product purchases - Total profit decreased by **RMB 21.02 million** year-over-year, a **247.21%** decline, primarily due to reduced special order demand leading to a decrease in orders[6](index=6&type=chunk) - Net cash flow from operating activities increased by **RMB 62.15 million** year-over-year, a **33.61%** increase, mainly due to a decrease in cash paid for goods and services[6](index=6&type=chunk) - Net cash flow from investing activities decreased by **RMB 241.28 million** year-over-year, a **2591.25%** decline, primarily due to changes in investments in wealth management products[7](index=7&type=chunk) - Asset impairment losses increased by **RMB 7.07 million** year-over-year, a **471.30%** increase, mainly due to an increase in inventory depreciation provisions[6](index=6&type=chunk) [Shareholder Information](index=3&type=section&id=%E4%BA%8C%E3%80%81%E8%82%A1%E4%B8%9C%E4%BF%A1%E6%81%AF) [Common Shareholder Holdings](index=3&type=section&id=(%E4%B8%80)%20%E6%99%AE%E9%80%9A%E8%82%A1%E8%82%A1%E4%B8%9C%E6%80%BB%E6%95%B0%E5%92%8C%E8%A1%A8%E5%86%B3%E6%9D%83%E6%81%A2%E5%A4%8D%E7%9A%84%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%95%B0%E9%87%8F%E5%8F%8A%E5%89%8D%E5%8D%81%E5%90%8D%E8%82%A1%E4%B8%9C%E6%8C%81%E8%82%A1%E6%83%85%E5%86%B5%E8%A1%A8) As of the end of the reporting period, the company had **46,637** common shareholders, with the top ten shareholders' holdings relatively concentrated, primarily state-owned legal entities, and the top five being affiliates controlled by China North Industries Group Corporation Limited - As of the end of the reporting period, the company had a total of **46,637** common shareholders[9](index=9&type=chunk) Top Five Shareholder Holdings | Shareholder Name | Shareholder Type | Holding Percentage (%) | | :--- | :--- | :--- | | Shanxi Xinhua Protective Equipment Co., Ltd | State-owned Legal Entity | 18.06% | | Norinco Investment Management Co., Ltd | State-owned Legal Entity | 10.19% | | China North Chemical Research Institute Group Co., Ltd | State-owned Legal Entity | 7.24% | | Luzhou North Chemical Industry Co., Ltd | State-owned Legal Entity | 5.59% | | Xi'an North Huian Chemical Industry Co., Ltd | State-owned Legal Entity | 5.49% | - The top five shareholders (Xinhua Protective, Norinco Investment, North Chemical Research Institute Group, Luzhou North, Xi'an Huian) are all controlled by China North Industries Group Corporation Limited[9](index=9&type=chunk) [Preferred Shareholder Holdings](index=4&type=section&id=(%E4%BA%8C)%20%E5%85%AC%E5%8F%B8%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%80%BB%E6%95%B0%E5%8F%8A%E5%89%8D%2010%20%E5%90%8D%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%8C%81%E8%82%A1%E6%83%85%E5%86%B5%E8%A1%A8) The company had no preferred shareholders during this reporting period - The company has no preferred shareholders[10](index=10&type=chunk) [Other Significant Matters](index=4&type=section&id=%E4%B8%89%E3%80%81%E5%85%B6%E4%BB%96%E9%87%8D%E8%A6%81%E4%BA%8B%E9%A1%B9) [Other Significant Matters](index=4&type=section&id=%E4%B8%89%E3%80%81%E5%85%B6%E4%BB%96%E9%87%8D%E8%A6%81%E4%BA%8B%E9%A1%B9) During the reporting period, a significant personnel change occurred as Mr. Xue Gang, the Deputy General Manager, resigned due to work reasons - On April 8, 2024, Mr. Xue Gang, the company's Deputy General Manager, resigned due to work reasons and will no longer hold any positions in the company after his resignation[10](index=10&type=chunk) [Quarterly Financial Statements](index=4&type=section&id=%E5%9B%9B%E3%80%81%E5%AD%A3%E5%BA%A6%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8) [Financial Statements](index=4&type=section&id=(%E4%B8%80)%20%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8) Financial statements show that as of Q1 2024, total assets were **RMB 4.46 billion**, slightly down from the beginning of the year, with the company turning to a net loss of **RMB 11.79 million**, operating cash flow at a net outflow of **RMB 123 million** (an improvement), and investing cash flow at a net outflow of **RMB 251 million** primarily due to investment payments [Consolidated Balance Sheet](index=4&type=section&id=1%E3%80%81%E5%90%88%E5%B9%B6%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E8%A1%A8) As of March 31, 2024, total assets were **RMB 4.46 billion**, down **2.38%** from the year's start, total liabilities were **RMB 1.42 billion**, down **6.44%**, and owners' equity attributable to the parent company was **RMB 2.87 billion**, a slight **0.37%** decrease, driven by changes in monetary funds, financial assets, taxes payable, and other current liabilities Key Items from Consolidated Balance Sheet | Item | Period-end Balance (RMB) | Period-start Balance (RMB) | Change (%) | | :--- | :--- | :--- | :--- | | **Total Assets** | **4,460,711,983.41** | **4,569,355,945.79** | **-2.38%** | | Total Current Assets | 3,023,625,705.96 | 3,112,540,618.05 | -2.86% | | Total Non-current Assets | 1,437,086,277.45 | 1,456,815,327.74 | -1.35% | | **Total Liabilities** | **1,414,716,810.55** | **1,512,074,052.48** | **-6.44%** | | Total Current Liabilities | 1,273,025,579.56 | 1,368,709,808.48 | -6.99% | | **Total Owners' Equity** | **3,045,995,172.86** | **3,057,281,893.31** | **-0.37%** | | Total Owners' Equity Attributable to Parent Company | 2,870,184,862.18 | 2,880,788,595.40 | -0.37% | [Consolidated Income Statement](index=6&type=section&id=2%E3%80%81%E5%90%88%E5%B9%B6%E5%88%A9%E6%B6%A6%E8%A1%A8) In Q1 2024, the company's operating revenue was **RMB 297 million**, down **23.91%** year-over-year, and operating costs were **RMB 231 million**, down **28.78%**, leading to an operating loss of **RMB 16.44 million** (from a profit of **RMB 8.36 million** last year) and a net loss of **RMB 11.79 million** due to revenue decline exceeding cost reduction and increased expenses Key Items from Consolidated Income Statement | Item | Current Period Amount (RMB) | Prior Period Amount (RMB) | Year-over-Year Change (%) | | :--- | :--- | :--- | :--- | | Total Operating Revenue | 296,775,535.84 | 390,049,022.31 | -23.91% | | Total Operating Costs | 312,396,407.80 | 387,264,373.83 | -19.33% | | Operating Profit | -16,438,549.66 | 8,356,761.82 | -296.71% | | Total Profit | -12,514,725.52 | 8,501,250.64 | -247.21% | | Net Profit | -11,788,440.63 | 8,142,749.43 | -244.78% | | Net Profit Attributable to Parent Company Shareholders | -11,121,640.79 | 8,876,276.93 | -225.30% | [Consolidated Cash Flow Statement](index=8&type=section&id=3%E3%80%81%E5%90%88%E5%B9%B6%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8) This quarter's cash flow shows narrowed operating outflows and expanded investing outflows, with net cash flow from operating activities at **RMB -123 million** (an improvement from **RMB -185 million** last year), net cash flow from investing activities at **RMB -251 million** (from **RMB -9.31 million** last year) primarily due to **RMB 245 million** in wealth management product purchases, stable financing cash flow, and an ending cash and cash equivalents balance of **RMB 1.19 billion** Key Items from Consolidated Cash Flow Statement | Item | Current Period Amount (RMB) | Prior Period Amount (RMB) | | :--- | :--- | :--- | | Net Cash Flow from Operating Activities | -122,758,539.61 | -184,903,799.33 | | Net Cash Flow from Investing Activities | -250,591,321.56 | -9,311,349.94 | | Net Cash Flow from Financing Activities | 70,455.28 | -1,327,203.11 | | Net Increase in Cash and Cash Equivalents | -372,277,418.10 | -197,740,582.79 | | Period-end Cash and Cash Equivalents Balance | 1,188,917,484.20 | 1,239,245,869.10 | [Audit Report](index=9&type=section&id=(%E4%B8%89)%20%E5%AE%A1%E8%AE%A1%E6%8A%A5%E5%91%8A) The company's Q1 2024 financial report is unaudited - The company's first-quarter report is unaudited[21](index=21&type=chunk)

北方化学工业股份有限公司 2023 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | 1-5 | | 公司财务报告 | | | | — | 合并资产负债表 | 1-2 | | — | 母公司资产负债表 | 3-4 | | — | 合并利润表 | 5 | | — | 母公司利润表 | 6 | | — | 合并现金流量表 | 7 | | — | 母公司现金流量表 | 8 | | — | 合并股东权益变动表 | 9-10 | | — | 母公司股东权益变动表 | 11-12 | | — | 财务报表附注 | 13-120 | 审计报告 XYZH/2024BJAG1B0089 北方化学工业股份股份有限公司 北方化学工业股份有限公司全体股东： 一、 审计意见 我们审计了北方化学工业股份有限公司（以下简称北化股份）财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利润表、合并及母 公司现金流量表、合并及母公司股东权益变动表，以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公 ...

中信建投证券股份有限公司 关于北方化学工业股份有限公司 发行股份购买资产并募集配套资金暨关联交易之 使用部分闲置募集资金进行现金管理的专项核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"、"财务顾问"）作为 北方化学工业股份有限公司（以下简称"北化股份"或"公司"）发行股份购买资产 并募集配套资金暨关联交易之独立财务顾问，根据《上市公司重大资产重组管理 办法》《上市公司并购重组财务顾问业务管理办法》《上市公司监管指引第 2 号— —上市公司募集资金管理和使用的监管要求》《深圳证券交易所上市公司自律监 管指引第 1 号——主板上市公司规范运作》等有关规定履行持续督导职责，对北 化股份本次使用部分闲置募集资金进行现金管理的事项进行了核查，核查情况及 核查意见如下： 2017 年重大资产重组配套募集资金拟投入的各个项目由于外部市场原因导 致实际建设进度存在一定的延后，且项目建设自身存在一定的建设周期，导致本 次募集资金存在暂时闲置。 四、拟使用部分闲置募集资金进行现金管理的基本情况 一、募集资金基本情况 经中国证券监督管理委员会"证监许可[2017]1417 号"文核准，公司已向山 西新华防护器材有限责 ...

证券代码：002246 证券简称：北化股份 公告编号：2024-021 北方化学工业股份有限公司 关于计提资产减值准备及核销资产的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误 导性陈述或重大遗漏。 北方化学工业股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日分别召开第五 届董事会第十九次会议及第五届监事会第十二次会议，审议通过了《关于计提资产减值准 备及核销资产的议案》。根据相关规定，现将具体情况公告如下： 一、计提资产减值准备 （一）概述 1、本次计提资产减值准备的原因 根据《企业会计准则》等相关规定，公司对合并报表范围内的 2023 年末各类资产进 行了全面清查、分析和减值测试，对截至 2023 年 12 月 31 日可能发生资产减值损失的资 产计提相应的减值准备。 2、本次计提资产减值准备的资产范围、总金额和拟计入的报告期间 经公司及下属子公司对 2023 年末可能存在减值迹象的资产进行全面清查和减值测试 后，拟计提 2023 年度各项资产减值准备合计 32,446,771.27 元，明细如下表： 3、本次计提资产减值准备事项履行的审批程序 本次计提 ...

吕先锫，男，1964 年 1 月出生，中国国籍，无境外永久居留权，会计学博士。 现任西南财经大学教授、博士生导师，四川天味食品集团股份有限公司独立董事， 泸州老窖股份有限公司独立董事，北方化学工业股份有限公司独立董事。 本人作为公司的独立董事，符合《上市公司独立董事管理办法》规定的独立性 要求和任职条件，没有在公司担任除独立董事以外的其他任何职务，没有从公司及 其主要股东或有利害关系的机构和人员处取得额外的、未予披露的其他利益，不存 在影响上市公司独立性和独立董事独立性的情况。 北方化学工业股份有限公司 2023 年度独立董事述职报告 本人作为北方化学工业股份有限公司（以下简称"公司"）的独立董事，2023 年度遵照《公司法》《证券法》《上市公司独立董事管理办法》《深圳证券交易所 股票上市规则》《深圳证券交易所上市公司自律监管指引第 1 号——规范运作》《公 司章程》等相关法律、法规、规范性文件、公司制度的规定及要求，勤勉尽责，审 慎行使独立董事权利，主动了解公司的经营和发展情况，积极出席董事会和股东大 会，参与公司的重大决策，对公司董事会审议的重大事项充分发挥自身的专业优势， 发表独立客观的意见，切实维护公 ...

Financial Performance - The company reported a total revenue of 1.2 billion RMB for the year 2023, representing a year-on-year increase of 15%[11]. - The net profit attributable to shareholders was 150 million RMB, an increase of 20% compared to the previous year[11]. - The company's operating revenue for 2023 was ¥2,159,222,659, a decrease of 15.61% compared to ¥2,558,664,885 in 2022[18]. - The net profit attributable to shareholders for 2023 was ¥55,514,623.60, down 40.48% from ¥93,028,429.68 in 2022[18]. - The basic earnings per share for 2023 was ¥0.10, representing a decline of 41.18% from ¥0.17 in 2022[19]. - The net cash flow from operating activities for 2023 was ¥114,888,840.73, a significant decrease of 205.38% compared to ¥234,305,462.47 in 2022[19]. - The company achieved operating revenue of ¥2,159,222,659.05, a year-on-year decrease of 15.61%[63]. - Net profit attributable to shareholders was ¥55,514,623.63, down 40.48% year-on-year[63]. - The company reported a total operating cost of ¥1,695,451,410, down 18.30% from the previous year[86]. Dividend Policy - The company plans to distribute a cash dividend of 0.50 RMB per 10 shares, based on a total of 549,034,794 shares[2]. - The cash dividend policy aims to protect the rights of all shareholders, especially minority investors, and is based on comprehensive analysis of operational needs and shareholder preferences[172]. - The company plans to distribute profits primarily through cash dividends, with a minimum cash distribution of 10% of the distributable profit for the year[175]. - The total cash dividend amount for the year is RMB 27,451,739.70, which is 100% of the total profit distribution[182]. - The company has a policy to distribute at least 30% of the average distributable profit over three consecutive years in cash dividends[177]. Market Expansion and Strategy - The company is focusing on expanding its market presence in Southeast Asia, targeting a 30% increase in market share by 2025[11]. - The company anticipates a revenue growth of 10% for the next fiscal year, driven by new product launches and market expansion[11]. - The company is focused on expanding its market presence through direct sales and strategic partnerships with large clients[43]. - The company is working towards a diversified industrial development strategy to maximize overall benefits and resource allocation[118]. - The company aims to enhance its competitive edge through strategic investments in technology and infrastructure to support future growth[197]. Research and Development - The company has allocated 100 million RMB for research and development in new technologies for chemical production[11]. - The company has established a strong procurement system, securing about 70% of raw materials through long-term contracts to ensure supply stability[40]. - The company has developed new high-wear and corrosion-resistant materials for slurry pumps, aligning with the strategic goal of transformation and upgrading[59]. - The company is focusing on technological innovation to drive development and enhance market competitiveness[119]. - The company is developing new automated washing technology for cotton pulp, aiming to enhance safety and efficiency in the nitration process[91]. Environmental Compliance - The company is subject to several environmental protection laws, including the Air Pollution Prevention and Control Law and the Water Pollution Prevention and Control Law[192]. - The company has implemented measures to comply with the emission standards set by the relevant environmental protection authorities[192]. - The company is actively engaged in environmental compliance and monitoring to ensure adherence to national and local regulations[192]. - The company reported a total emission of 41.70 tons of volatile organic compounds, with a concentration of 41.70 mg/m³, exceeding the limit of 120 mg/m³[197]. - The company aims to enhance its competitive edge through strategic investments in technology and infrastructure to support future growth[197]. Governance and Management - The board of directors consists of 12 members, including 4 independent directors, ensuring a balanced governance structure[128]. - The company has established independent financial and auditing departments, maintaining a separate accounting system and independent bank accounts[132]. - The company emphasizes the importance of internal controls and has a dedicated audit team to oversee financial and operational integrity[131]. - The company has implemented a performance evaluation and incentive mechanism for directors and senior management, promoting transparency and accountability[130]. - The company reported zero significant defects in financial reporting and non-financial reporting during the evaluation period[189]. Employee and Talent Management - The total number of employees at the end of the reporting period was 2,966, with 746 in the parent company and 2,220 in major subsidiaries[168]. - The company has established a cash dividend policy for the next three years (2023-2025) to ensure stable returns for shareholders[172]. - The company emphasizes performance and capability assessments in its salary policy, linking employee compensation closely to company performance[169]. - The company plans to enhance training programs to improve employee skills and work performance, aligning with its strategic goals[170]. - The company introduced 63 new graduates in 2023, including 3 PhDs, further optimizing its technology talent pool[70].

北方化学工业股份有限公司 2023 年度 募集资金年度存放与使用情况鉴证报告 | 索引 | | 页码 | | --- | --- | --- | | 鉴证报告 | | 1-2 | | 关于募集资金 2023 | 年度存放与使用情况的专项报告 | 1-8 | 募集资金年度存放与使用情况鉴证报告 XYZH/2024BJAG1F0144 我们认为，北化股份上述募集资金年度存放与使用情况专项报告已经按照深圳证券 交易所相关规定编制，在所有重大方面如实反映了北化股份 2023 年度募集资金的实际 存放与使用情况。 1 鉴证报告（续） 北方化学工业股份有限公司 北方化学工业股份有限公司全体股东： 我们对后附的北方化学工业股份有限公司(以下简称北化股份)关于募集资金 2023 年度存放与使用情况的专项报告（以下简称募集资金年度存放与使用情况专项报告）执 行了鉴证工作。 北化股份管理层的责任是按照深圳证券交易所相关规定编制募集资金年度存放与 使用情况专项报告。这种责任包括设计、实施和维护与募集资金年度存放与使用情况专 项报告编制相关的内部控制，保证募集资金年度存放与使用情况专项报告的真实、准确 和完整，以及不存在由于舞弊或错 ...

北方化学工业股份有限公司 2023 年度 内部控制审计报告 索引 页码 审计报告 1-2 内部控制审计报告 XYZH/2024BJAG1B0093 北方化学工业股份有限公司 北方化学工业股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们审计了 北方化学工业股份有限公司（以下简称"北化股份"）2023 年 12 月 31 日财务报告内部 控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》 、《企业内部控制应用指引》 、《企业内部控制评 价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是北化股份董事会的责 任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审计意见， 并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的变 化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控制审 计结果推测未来内部控制的有效性具有一定风险。 专项说明（续） XYZH/2024BJAG1B0093 北 ...

北方化学工业股份有限公司 2023 年度监事会工作报告 2023 年，监事会以《公司法》《公司章程》《监事会议事规则》等有关法律、 法规、规定为依据，坚持以问题和风险为导向，认真履行监督职责，通过听取有关 经理层人员对经营活动、财务状况的工作介绍，听取主要职能部门的工作汇报，列 席、参加董事会、总经理办公会、专题会等重要会议，查阅有关经营管理和财务会 计资料，定期跟踪重大投资项目、问题整改落实、当期经营指标完成进度，召开监 事会会议等方式，对公司财务活动、董事会及经理层人员履职情况以及资产保值增 值情况开展监督检查，为公司防范经营风险做出了应有的贡献。现将监事会 2023 年 度主要工作报告如下： 一、 2023 年度监事会召开情况 本年度召开了五次监事会会议，会议的通知、召开和表决程序符合《公司法》 《公司章程》以及公司《监事会议事规则》的有关规定。具体情况如下： （一）2023 年 4 月 14 日，第五届第七次监事会在公司总部办公楼三楼会议室以 现场结合通讯方式召开，审议通过了以下议案： - 1 - 1.《2022 年度监事会工作报告》 2.《2022 年度财务决算检查报告》 3.《2023 年度财务预 ...