Financial Performance - Revenue for the reporting period was RMB 658.7 million, a year-on-year increase of 26.90%[11] - Net profit attributable to shareholders of the listed company was RMB 90.42 million, a year-on-year decrease of 2.22%[11] - Net cash flow from operating activities was RMB -6.06 million, a year-on-year decrease of 105.09%[11] - Basic earnings per share were RMB 0.81, a year-on-year decrease of 2.41%[11] - Total assets at the end of the reporting period were RMB 2.39 billion, a year-on-year increase of 8.17%[11] - Net assets attributable to shareholders of the listed company were RMB 1.69 billion, a year-on-year increase of 6.78%[11] - Revenue for the first half of 2024 reached 658.6999 million yuan, a year-on-year increase of 26.90%, with Q2 revenue hitting 400.5924 million yuan, a 55.20% increase from Q1, setting a new quarterly record[30] - Net profit attributable to shareholders was 90.4163 million yuan, a year-on-year decrease of 2.22%, while net profit excluding non-recurring gains and losses was 84.9265 million yuan, a decrease of 2.96%[30] - R&D expenses totaled 46.2817 million yuan, a year-on-year increase of 27.67%, reflecting the company's commitment to technological innovation[30] - Total operating revenue for the first half of 2024 reached RMB 658.70 million, an increase of 26.9% compared to RMB 519.07 million in the same period last year[121] - Operating costs for the first half of 2024 were RMB 557.54 million, up 37.5% from RMB 405.38 million in the same period last year[121] - Net profit for the first half of 2024 was RMB 90.42 million, a slight decrease of 2.2% compared to RMB 92.47 million in the same period last year[122] - R&D expenses for the first half of 2024 increased by 27.7% to RMB 46.28 million from RMB 36.25 million in the same period last year[121] - Basic earnings per share for the first half of 2024 were RMB 0.81, down 2.4% from RMB 0.83 in the same period last year[122] - Total comprehensive income for the first half of 2024 was RMB 90.64 million, a decrease of 3.7% compared to RMB 94.07 million in the same period last year[122] - Sales expenses for the first half of 2024 increased by 29.1% to RMB 12.23 million from RMB 9.48 million in the same period last year[121] - Financial expenses for the first half of 2024 showed a net income of RMB 13.81 million, compared to a net income of RMB 35.14 million in the same period last year[121] - Other comprehensive income after tax for the first half of 2024 was RMB 223,486.52, a significant decrease from RMB 1.60 million in the same period last year[122] - Income tax expenses for the first half of 2024 decreased by 24.5% to RMB 8.20 million from RMB 10.87 million in the same period last year[122] - Sales revenue from goods and services increased to 584.61 million yuan, up from 481.41 million yuan in the previous year[125] - R&D expenses rose to 44.50 million yuan, compared to 36.22 million yuan in the prior year[123] - Net profit decreased to 83.83 million yuan from 92.24 million yuan in the same period last year[123] - Operating cash flow turned negative at -6.06 million yuan, down from 119.03 million yuan in the previous year[125] - Investment cash flow improved to 24.69 million yuan, compared to -195.65 million yuan in the prior year[126] - Cash and cash equivalents at the end of the period stood at 884.17 million yuan, up from 619.54 million yuan in the previous year[126] - Interest income decreased to 13.97 million yuan from 15.69 million yuan in the prior year[123] - Tax refunds received increased significantly to 20.45 million yuan, up from 1.13 million yuan in the previous year[125] - Cash paid for employee compensation rose to 124.25 million yuan, compared to 85.44 million yuan in the prior year[125] - Total comprehensive income for the period was 83.83 million yuan, down from 92.24 million yuan in the previous year[124] - Sales revenue from goods and services increased to 569.98 million yuan in the first half of 2024, up from 453.56 million yuan in the same period of 2023[127] - Tax refunds received surged to 20.45 million yuan in the first half of 2024, compared to 1.13 million yuan in the same period of 2023[127] - Cash inflows from operating activities totaled 618.25 million yuan in the first half of 2024, up from 475.89 million yuan in the same period of 2023[127] - Cash outflows from operating activities rose to 612.83 million yuan in the first half of 2024, compared to 371.63 million yuan in the same period of 2023[127] - Net cash flow from operating activities decreased to 5.42 million yuan in the first half of 2024, down from 104.26 million yuan in the same period of 2023[127] - Cash inflows from investment activities amounted to 512.17 million yuan in the first half of 2024, down from 950.13 million yuan in the same period of 2023[127] - Net cash flow from investment activities improved to 26.30 million yuan in the first half of 2024, compared to a negative 195.04 million yuan in the same period of 2023[128] - Cash inflows from financing activities increased to 18.19 million yuan in the first half of 2024, up from 1.19 million yuan in the same period of 2023[128] - Net cash flow from financing activities turned positive at 10.28 million yuan in the first half of 2024, compared to a negative 54.14 million yuan in the same period of 2023[128] - Total comprehensive income for the period reached 90.64 million yuan in the first half of 2024[130] Dividend Distribution - The company plans to distribute a cash dividend of RMB 4.5 per 10 shares (tax included)[2] - The company plans to distribute a cash dividend of 4.5 yuan per 10 shares, totaling 50.3 million yuan, representing 60% of the parent company's net profit for the first half of 2024[62][63] - The company's cash dividend distribution for the first half of 2024 accounts for 100% of its total profit distribution, with no stock dividends or capital reserve transfers[62] Risk Factors - The company faces risks such as intensified industry competition, macroeconomic fluctuations, and exchange rate volatility[2] - The company faces risks from intensified industry competition, macroeconomic fluctuations, and international trade policy changes, with measures including technological innovation and market expansion[55][56] - The company is exposed to exchange rate risks due to its significant overseas sales and procurement, with 42.60% of its business coming from international markets[56][57] Subsidiaries and International Operations - The company has subsidiaries in Hong Kong and Vietnam, focusing on smart technology and manufacturing[5] - Vietnam subsidiary revenue increased by 185.46% YoY, accounting for 20.26% of total revenue[35] - The company's overseas assets in Vietnam amounted to 244,822,005.21 yuan, accounting for 14.48% of net assets, with a loss of -334,820.54 yuan[41] - The company approved a capital increase of 13.5 million USD to its Vietnamese subsidiary to implement its internationalization strategy[97] - Overseas business accounted for 42.60% of the company's total revenue during the reporting period[56] Research and Development - The company is involved in the development of energy storage products and systems, including inverters and microinverters[5] - The company is increasing R&D investment to enhance the performance and quality of its new energy products to compete in the growing market[18] - The company has developed a complete independent innovation technology system and holds core technologies in areas such as vector inverter control systems, refrigeration system control, and smart manufacturing[19] - The company's R&D model follows a "smart + green + high-end" development approach, providing integrated solutions of smart hardware, software, and system control[20] - The company continuously invests in new product and technology development to maintain market competitiveness and drive industry upgrades[20] - The company adopts a platform-based R&D model to shorten product development cycles, reduce R&D costs, and accelerate product marketization, enhancing competitiveness and profitability[21] - Core technology platforms include refrigeration system control, variable frequency control, digital high-voltage power, smart IoT, and advanced battery management systems (ABMS)[21] - The ABMS platform focuses on battery charge-discharge models, failure mechanisms, state estimation algorithms, and thermal management, achieving precise real-time monitoring and optimized energy management[21] - The company has developed 8 major technology platforms, including frequency conversion control, digital high-voltage power supply, and advanced battery management systems (ABMS), enhancing its competitive edge[25] Product and Market Focus - The company focuses on high-end customers and markets in the smart control sector, providing customized solutions[15] - The company's products are widely used in various industries including home appliances, automotive electronics, and robotics[16] - The smart controller industry is expanding into new fields such as healthcare, education, and agriculture due to advancements in AI and IoT[17] - The company is a leading player in the home appliance inverter control market and an innovative leader in providing control solutions for industries such as power tools, smart home appliances, and cleaning robots[19] - The company's products are widely used in home and commercial appliances, automotive electronics, power tools, industrial, AIoT, and smart equipment industries[19] - The company's product lines cover smart controllers and new energy sectors, with applications in smart home appliances, robotics, automotive electronics, and energy storage systems[24] - The company is actively expanding its presence in the new energy sector, focusing on battery modules, BMS, inverter systems, and energy storage solutions for various applications[24] - Smart appliance control products revenue increased by 32.97% YoY, with innovative small appliances up 22.80% and major appliances up 38.51%[31] - New energy products revenue grew by 92.30% YoY, with gross margin increasing by 5.57 percentage points[32] - Power tool products revenue surged by 56.87% YoY[33] - Automotive electronics revenue decreased by 10.76% YoY, but gross margin improved by 5.20 percentage points[34] - Smart appliance control products accounted for 56.60% of total revenue, with a 32.97% YoY growth[37] - New energy products accounted for 2.79% of total revenue, with a 92.30% YoY growth[37] - Domestic sales accounted for 57.40% of total revenue, with a 26.79% YoY growth[37] Manufacturing and Production - The company operates on a "sales-to-production" model, ensuring efficient and agile production to meet diverse customer needs[20] - The company has established an intelligent and information-based manufacturing system, significantly improving production efficiency and product quality[20] - The company's production model is based on "make-to-order," integrating intelligent manufacturing systems to improve efficiency, flexibility, and product quality[21] - Production processes are managed using SAP and MES systems, ensuring traceability and quality control from raw materials to finished products[22] - The company employs advanced automation equipment, such as SMT and DIP, to handle complex, customized production with high precision and efficiency[22] - A cloud-based testing concept is implemented, leveraging IoT and virtual instruments to optimize testing processes, reduce costs, and improve data management[23] - The company has implemented a comprehensive quality control system, achieving certifications such as ISO9001, ISO14001, and IATF16949, ensuring high product quality and consistency[26] - The company has adopted advanced automation and digital manufacturing systems, including MES, WMS, and SAP, to improve production efficiency and product quality[27] Supply Chain and Procurement - The procurement process is managed through ERP systems, with strict supplier qualification criteria and real-time monitoring of orders, delivery, and quality inspection[23] - The company has established a stable supply chain management system, utilizing ERP for procurement process optimization and competitive bidding to enhance efficiency and cost-effectiveness[28] Customer and Supplier Relationships - The company focuses on deep cooperation with customers, adopting higher-value-added ODM and JDM business models[20] - The company has been recognized as an excellent supplier by major clients such as TTI, DeLonghi, Midea, and Changhong[19] - The company has a strong customer base, including global leading enterprises, and has received multiple awards such as "Excellent Supplier Award" and "Innovation Supplier Award"[29] Environmental and Social Responsibility - The company's emissions of tin and its compounds are 0.0007mg/m³, with a total emission of 0.2142kg, meeting the "Air Pollutant Emission Limits" (DB44/27-2001) standards[72] - The company's emissions of non-methane total hydrocarbons are 1.9731mg/m³, with a total emission of 644.026kg, meeting the "Integrated Emission Standards of Volatile Organic Compounds for Stationary Pollution Sources" (DB44/2367-2022) standards[72] - The company has completed a new version of the "Emergency Plan for Sudden Environmental Events" and filed it with the Shenzhen Ecological Environment Bureau Guangming Administration, with the filing number 440311-2024-0007-L[74] - The company has established pollution prevention facilities and continuously optimizes the operation of environmental protection facilities, ensuring stable operation and compliance with national and local standards[75] - The company has formulated a "Self-Monitoring Plan" and annually commissions third-party institutions with CMA qualifications to monitor industrial waste gas and factory boundary noise, ensuring that environmental pollutant emissions are within compliance[76] - The company purchases green electricity to reduce carbon emissions and promotes the use of energy-saving equipment and technologies, water and electricity conservation, and paperless office practices to improve energy efficiency and reduce energy consumption and carbon emissions[76] - The company adheres to the "Green Technology, Smart Living" philosophy, actively fulfills corporate social responsibility, and continuously improves corporate governance and internal control systems[76] - The company places high importance on environmental protection, integrating it into its sustainable development strategy, and continuously increases environmental protection investments[80] - The company actively researches and promotes energy-saving technologies in smart home appliances and explores green smart home appliance products and technological innovations[80] - The company is actively involved in the inverter and energy storage industry to address the instability and intermittency of renewable energy, ensuring grid safety and improving energy utilization efficiency[80] Legal and Compliance - The company reported no non-operational fund occupation by controlling shareholders or related parties during the reporting period[81] - No illegal external guarantees were made by the company during the reporting period[81] - The semi-annual financial report was not audited[81] - The company was involved in a lawsuit with Shenzhen Rike Industrial Co., Ltd., with a claimed amount of 6.8476 million RMB[82] - The court ruled that the company should pay Shenzhen Rike Industrial Co., Ltd. 2.8182 million RMB in货款 and receive 400,000 RMB in违约金[82] - The company entered into lease agreements totaling 12.5411 million RMB (including tax) during the reporting period[90] - No major penalties or rectifications were reported during the reporting period[84] - No significant related-party transactions occurred during the reporting period[84][85][86][87][88][89] - No major guarantees were provided by the company during the reporting period[91] Investments and Financial Management - Investment income amounted to 1,419,671.90 yuan, accounting for 1.44% of total profit, mainly from financial product investments[39] - Fair value change gains were 1,863,472.25 yuan, accounting for 1.89% of total profit, primarily from financial product investments[39] - Asset impairment losses were -11,770,714.60 yuan, accounting for -11.94% of total profit, mainly due to inventory write-downs and credit impairment losses[39] - Monetary funds at the end of the reporting period were 884,168,400.91 yuan, accounting for 37.05% of total assets, a decrease of 1.75% compared to the previous year[40] - Accounts receivable increased to 396,818,343.11 yuan, accounting for 16.63% of total assets, up 4.99% from the previous year[40] - Inventory rose to 247,908,473.03 yuan, accounting for 10.39% of total assets, an increase of 2.38% compared to the previous year[40] - The company's total investment in the reporting period was 397,203.42 yuan, a decrease of 85.87% compared to the same period last year[43] - As of June 30, 2024, the company had used a total of 52,885.25 million yuan in raised funds, with 6,117.62 million yuan remaining unused[45] - The intelligent control component capacity expansion and product upgrade project had an investment progress of 91.50%, with 37,788.76 million yuan invested[46] - The "High-end Intelligent Controller R&D and Production Base Project (Phase I)" has been delayed to June 2025 due to ongoing construction and investment progress[48] - The "Inverter and High-efficiency Intelligent Energy Storage System Project" has achieved 100.31% of its planned investment, with a total investment of 2,006.27 million yuan[49] - The "R&D Center Construction Project" has achieved 100.53% of its planned investment, with a total investment of 5,044.4 million yuan[49] - The company has changed the implementation content and location of some fundraising projects to improve the efficiency of fundraising use[50] - The company has used 50,544,723.25 yuan of raised funds to replace self-raised funds previously invested in fundraising projects[50] -

052 证券代码：003028 证券简称：振邦智能 公告编号：2024- 深圳市振邦智能科技股份有限公司 关于 2024 年半年度利润分配预案的公告 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 性陈述或重大遗漏。 深圳市振邦智能科技股份有限公司（以下简称"公司"）于 2024 年 8 月 21 日召开的 第三届董事会第十四次（定期）会议、第三届监事会第十四次（定期）会议审议通过了 《关于 2024 年半年度利润分配预案的议案》，并提请股东大会授权董事会实施权益分配 相关事宜。现将该预案的基本情况公告如下： 一、2024 年半年度利润分配预案 根据公司 2024 年半年度财务报告（未经审计），公司 2024 年半年度实现归属于上市 公司股东净利润为 90,416,332.40 元，其中，母公司实现净利润 83,829,051.59 元。截至 2024 年 6 月 30 日，公司合并报表可供分配利润为 737,043,097.37 元，母公司报表可供 分配利润为 720,328,877.31 元。截至 2023 年 12 月 31 日，公司合并报表可供分配利润为 646,626,76 ...

证券代码：003028 证券简称：振邦智能 公告编号：2024-053 深圳市振邦智能科技股份有限公司 关于修订〈公司章程〉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、误导性陈述或重大遗漏。 深圳市振邦智能科技股份有限公司（以下简称"公司"）于 2024 年 8 月 21 日召开第三届董事会第十四次（定期）会议，审议通过了《关于修订〈公司章程〉 的议案》，具体情况公告如下： 一、《公司章程》修订情况 根据《中华人民共和国公司法》《上市公司章程指引》《深圳证券交易所股 票上市规则》和《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》《上市公司监管指引第 3 号——上市公司现金分红（2023 年修订）》 等法律法规及规范性文件的规定，结合公司发展的实际情况，拟对《公司章程》 进行修订，具体修订条款如下： | 修订前 | 修订后 | | --- | --- | | 第一百五十九条 公司的利润分配政策为： | 第一百五十九条 公司的利润分配政策为： | | （一）利润分配的原则 | （一）利润分配的原则 | | 公司的利润分配应重视对社会公众股东的合理 | 公 ...

证券代码：003028 证券简称：振邦智能 公告编号：2024-048 深圳市振邦智能科技股份有限公司 关于使用部分闲置募集资金和自有资金进行现金管理的进展公告 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 陈述或重大遗漏。 深圳市振邦智能科技股份有限公司（以下简称"公司"）于 2024 年 2 月 26 日召开第三 届董事会第九次（临时）会议和第三届监事会第九次（临时）会议，并于 2024 年 3 月 13 日 召开 2024 年第一次临时股东大会，审议通过了《关于使用部分闲置自有资金和部分闲置募集 资金进行现金管理的议案》，同意公司使用最高额度不超过人民币 1.2 亿元的闲置募集资金 和最高额度不超过人民币 9 亿元的闲置自有资金进行现金管理，该方案自股东大会通过之日 起 12 个月内可滚动使用。使用闲置募集资金投资的品种为安全性高、流动性好的短期保本型 理财产品；使用部分闲置自有资金购买商业银行产品或其他金融机构的低风险、流动性高的 非保本型理财产品。具体内容详见公司于 2024 年 2 月 27 日及 2024 年 3 月 14 日在《上海证 券报》《证券日报》《证券时报 ...

关于 2021 年限制性股票和股票期权激励计划首次授予第三个 解除限售期解除限售股份上市流通的提示性公告 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、 误导性陈述或重大遗漏。 特别提示： 1、可解除限售的限制性股票激励人数：90 名 2、可解除限售的限制性股票数量：384,864 股，占公司目前总股本的 0.3443% 3、本次解除限售股份的上市流通日期：2024 年 7 月 9 日 深圳市振邦智能科技股份有限公司（以下简称"公司"）于 2024 年 6 月 21 日召开 第三届董事会第十三次（临时）会议和第三届监事会第十三次（临时）会议，审议通过 了《关于 2021 年限制性股票和股票期权激励计划首次授予第三个解除限售期及行权期 的解除限售及行权条件成就的议案》，根据《2021 年限制性股票和股票期权激励计划（草 案）》（修订稿）（以下简称"《激励计划（草案）"》等的相关规定，董事会认为公 司 2021 年限制性股票和股票期权激励计划（以下简称"本激励计划"）首次授予第三 个解除限售期解除限售条件成就。根据股东大会对董事会的授权，公司已在中国证券登 记结算有限责任公司深圳分公司办理完 ...

证券代码：003028 证券简称：振邦智能 公告编号：2024-046 深圳市振邦智能科技股份有限公司 关于 2021 年限制性股票和股票期权激励计划首次授予第三个行权期采用 自主行权模式的提示性公告 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。 重要提示： 1、本次行权的股票期权代码：037150；期权简称：振邦 JLC1。 2、本次符合股票期权行权条件的激励对象共计 25 名，本次可行权的股票期权数量为 90,216 份，行权价格为 40.1 元/份。 3、本次行权采用自主行权模式。 4、2021 年限制性股票和股票期权激励计划股票期权第三个行权期的行权期限为 2024 年 7 月 5 日至 2025 年 7 月 4 日。 5、本次可行权股票期权若全部行权，公司股份仍具备上市条件。 深圳市振邦智能科技股份有限公司（以下简称"公司"）于 2024 年 6 月 21 日召开第 三届董事会第十三次（临时）会议和第三届监事会第十三次（临时）会议，会议审议通过 了《关于 2021 年限制性股票和股票期权激励计划首次授予第三个解除限售期及行权期的解 除限售及行权条件 ...

关于部分募投项目延期的公告 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、 误导性陈述或重大遗漏。 证券代码：003028 证券简称：振邦智能 公告编号：2024-044 深圳市振邦智能科技股份有限公司 深圳市振邦智能科技股份有限公司（以下简称 "公司 "）于 2024 年 6 月 21 日 召开第三届董事会第十三次（临时）会议、第三届监事会第十三次（临时）会议，审议 通过了《关于部分募投项目延期的议案》，结合公司募投项目实际建设情况，在募投项 目实施主体、实施地点、投资用途、投资总额不变的情况下，同意将募投项目"高端智 能控制器研发生产基地项目（一期）"达到预定可使用状态日期延期至 2025 年 6 月。 公司本次募投项目延期事项在董事会审批权限范围内，无需提交股东大会审议。具体情 况如下： 公司于 2022 年 11 月 15 日召开的 2022 年第二次临时股东大会审议通过了《关于公 司 2022 年度非公开发行 A 股股票》的相关议案。由于发行需要，公司聘请中国国际金 融股份有限公司担任本次非公开发行股票的保荐机构。根据中国证券监督管理委员会 《证券发行上市保荐业务管理办法》的相 ...

深圳市振邦智能科技股份有限公司 第三届董事会独立董事第一次专门会议决议 根据中国证券监督管理委员会（以下简称"中国证监会"）《上市公司独立董事管理办法》 《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》《公司章程》 及《独立董事专门会议制度》等相关规定的要求，深圳市振邦智能科技股份有限公司（以下 简称"公司"）第三届董事会独立董事第一次专门会议于 2024 年 6 月 21 日在公司会议室以通 讯方式召开，会议通知已于 2024 年 6 月 17 日以电子邮件等方式送达给各位独立董事。本次 会议应到独立董事 2 人，实到独立董事 2 人，会议由独立董事阎磊先生召集并主持，公司董 事会秘书列席了本次会议。会议审议通过了如下议案： 一、会议以 2 票同意，0 票反对，0 票弃权审议通过了《关于部分募投项目延期的议案》。 经审查，我们认为：本次延长部分募投项目实施期限是根据公司募投项目的实施情况作 出的审慎决定，符合公司未来发展的需要和全体股东的利益，有利于募投项目的顺利实施， 不影响募投项目的正常进行，不存在变相改变募集资金投向和损害股东利益的情形。上述事 项符合《深圳证券交易所股票上市规 ...

证券代码：003028 证券简称：振邦智能 公告编号：2024-043 深圳市振邦智能科技股份有限公司 关于向越南孙公司增资的公告 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、 误导性陈述或重大遗漏。 深圳市振邦智能科技股份有限公司（以下简称 "公司 "）于 2024 年 6 月 21 日 召开了第三届董事会第十三次（临时）会议、第三届监事会第十三次（临时）会议，审 议通过了《关于向越南孙公司增资的议案》。现将具体情况公告如下： 一、对外投资概述 为落实公司中长期国际化发展战略，把握市场机遇，积极拓展海外市场，提升公 司核心竞争力。公司拟以自有资金通过全资子公司振邦智能科技（香港）有限公司 （以下简称"振邦智能（香港）"）向全资孙公司振邦智能科技（越南）有限公司 （以下简称"振邦智能（越南）"增资 1,350 万美元。 根据《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—主板上市公司规范运作》《公司章程》及公司《对外投资管理制度》等相关 规定，本次增资事项在公司董事会审批权限内，无需提交股东大会审议，本事项提交 公司董事会审议前，已提交公司董事会战略委员 ...

深圳市振邦智能科技股份有限公司 二〇二四年六月 1 | 第一章 | 总 则 | 3 | | --- | --- | --- | | 第二章 | 内部审计机构和人员 | 3 | | 第三章 | 内部审计机构的职责和权限 | 4 | | 第四章 | 内部审计工作程序和方法 | 6 | | 第五章 | 奖惩与责任 | 7 | | 第六章 | 附 则 | 7 | 深圳市振邦智能科技股份有限公司 内部审计管理制度 深圳市振邦智能科技股份有限公司 内部审计管理制度 第四条 本制度所称"下属公司"，是指全资子公司、控股子公司及具有重大影响的参 股公司。 第五条 本制度所称内部控制，是指公司董事会、监事会、高级管理人员及其他有关人 员为实现下列目标而提供合理保证的过程： （一）遵守国家法律、法规、规章及其他相关规定； （二）提高经营效率和效果，促进企业实现发展战略； （三）保障公司资产的安全； （四）确保公司信息披露的真实、准确、完整和公平。 第六条 本制度适用于公司所属各部门、分公司、子公司（包括全资、控股子公司）的 内部审计工作。 深圳市振邦智能科技股份有限公司 内部审计管理制度 第一章 总 则 第一条 为规范深圳市振邦 ...