Core Points - The internal audit system aims to enhance corporate governance, standardize economic behavior, and protect shareholders' rights [1] - Internal audit is defined as an independent and objective evaluation activity that promotes the achievement of business objectives by examining the authenticity, legality, and effectiveness of internal controls [1] Group 1: Audit Structure and Responsibilities - The company establishes an audit department as the internal audit institution, responsible for supervising business activities, risk management, internal controls, and financial information [2] - The audit department reports to the board of directors and must accept supervision and guidance from the audit committee [2] - The audit department is tasked with conducting internal audits, providing audit recommendations, and tracking significant issues to improve management responsibility [2][3] Group 2: Audit Authority - The audit department has the authority to request relevant units to submit financial statements, plans, budgets, contracts, and other necessary documents [3] - It can review accounts, verify funds and assets, and investigate related matters [4] - The audit department can attend meetings related to major business and financial decisions and report significant findings directly to the board of directors [4] Group 3: Audit Procedures - The audit department must draft an annual audit work plan, which requires approval from the audit committee after being reviewed by the general manager [5] - Audits are generally announced in advance, with notifications sent three days prior to the audit [5] - The audit process includes developing an audit plan, forming an audit team, and compiling an audit report that reflects the findings and opinions clearly [5][6]

Core Viewpoint - The company has established a risk investment management system to regulate its risk investment activities, enhance risk control, and protect the interests of investors and the company itself [1][2]. Group 1: General Principles - The risk investment includes various forms such as stock investments, fund investments, futures, and real estate investments, excluding fixed-income or guaranteed principal investments [2]. - The company must adhere to principles of standardized operations, risk prevention, cautious investment, and value preservation while ensuring that investments do not affect its normal operations [2][3]. Group 2: Approval Process - Risk investments exceeding 10% of the company's latest audited net assets must be approved by the board of directors, while those over 50% require shareholder meeting approval [3]. - The company must establish a dedicated securities trading account for risk investments, ensuring compliance with regulations regarding account management [3][4]. Group 3: Implementation of Risk Investments - Personnel involved in risk investments must be knowledgeable about relevant laws and regulations, and external experts may be consulted to enhance risk management [4]. - The finance center is responsible for the specific implementation of risk investments, including fund allocation and transaction documentation [5]. Group 4: Risk Control - Strict risk control measures must be in place, with a separation of duties between investment operations and fund management to ensure oversight [5][6]. - The finance center must monitor the usage and safety of investment funds, reporting any anomalies promptly [6]. Group 5: Information Disclosure - The company is required to fulfill information disclosure obligations in accordance with relevant laws and internal regulations [6][7]. - Risk investment activities must be accurately accounted for in financial statements as per accounting standards [7]. Group 6: Miscellaneous Provisions - Any matters not covered by this system will be governed by applicable laws and regulations, and the board of directors is responsible for revisions and interpretations of the system [7].

双林股份有限公司 董事会秘书工作细则 第一章 总则 第一条 为规范公司行为，明确董事会秘书的职责权限，根据《中华人民 共和国公司法》、《深圳证券交易所创业板股票上市规则》、本公司章程及有 关法规，特制定本细则。 第二条 公司应当设立董事会秘书，董事会秘书为公司的高级管理人员， 在董事长领导下开展工作，对董事会负责。法律、法规及公司章程对公司高级 管理人员的有关规定，适用于董事会秘书。 第二章 任职资格 第三条 董事会秘书应当具备履行职责所必需的财务、税收、法律、金 融、企业管理、计算机应用等方面知识，具有良好的个人品德和职业道德，并 取得证券交易所颁发的董事会秘书资格证书。 第四条 有以下情形之一的人士不得担任公司董事会秘书： （一）《公司法》规定的情形以及被中国证监会确定为市场禁入者，并且 禁入尚未解除的人员； （二）自受到中国证监会最近一次行政处罚未满三年的； （三）最近三年受到证券交易所公开谴责或三次以上通报批评的； （四）公司聘任的会计师事务所的会计师和律师事务所的律师不得兼任董 事会秘书。 （三）准备和提交董事会和股东会的报告和文件； （四）按照法定程序筹备董事会会议和股东会，列席董事会会议并作记 ...

Core Points - The document outlines the selection and appointment process for accounting firms by the company, aiming to enhance audit quality and protect shareholder interests [1][2][4] - The audit committee is responsible for overseeing the selection process and ensuring compliance with relevant laws and regulations [2][10] - The selection process must be competitive and transparent, utilizing methods such as competitive negotiation, public bidding, and invitation bidding [2][4][5] Group 1: General Provisions - The company establishes a system for selecting accounting firms to improve audit quality and safeguard shareholder interests [1] - The selection of accounting firms must comply with national laws and the company's articles of association [1][12] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and relevant qualifications as per regulatory requirements [1][5] - Firms must have a solid organizational structure, internal management systems, and a good reputation for audit quality [1][5] Group 3: Selection Procedures - The audit committee is tasked with proposing the selection of accounting firms and ensuring the process is fair and transparent [2][4] - The selection methods include competitive negotiation, public bidding, and invitation bidding, ensuring a comprehensive understanding of the firms' capabilities [2][4][5] Group 4: Evaluation Standards - The evaluation criteria for accounting firms include audit fees, qualifications, quality management, and resource allocation [5][6] - Quality management must account for at least 40% of the evaluation weight, while audit fees should not exceed 15% [5] Group 5: Supervision and Penalties - The audit committee must monitor the selection process and report on compliance with laws and regulations [10][11] - Serious violations by accounting firms can lead to termination of their services, as determined by the shareholders' meeting [10][11] Group 6: Information Disclosure - The company is required to disclose information regarding the appointed accounting firms, including service duration and audit fees in the annual report [21][22] - Any changes in accounting firms must be reported, including reasons for the change and communication with previous firms [22]

General Principles - The company establishes a decision-making system for related party transactions to ensure compliance with regulations from the China Securities Regulatory Commission and to protect the interests of the company and all shareholders [2][3][4] Related Parties and Relationships - Related parties include both legal entities and natural persons that have significant control or ownership over the company, such as those holding more than 5% of shares or serving as directors and senior management [3][4][5] Related Transactions - Related transactions encompass various activities such as asset purchases or sales, external investments, financial assistance, guarantees, leasing, management contracts, and other agreements that may result in resource or obligation transfers [7][8] Decision-Making Procedures - Proposals for related transactions must be detailed and submitted by the company's functional departments, outlining the specifics, pricing basis, and impact on the company and shareholders [9][10] Approval Authority - The approval authority for related transactions is tiered based on transaction amounts, with the shareholders' meeting required for transactions over 30 million yuan that exceed 5% of the latest audited net assets [6][7] Voting and Conflict of Interest - Related directors and shareholders must abstain from voting on related transactions to ensure impartiality, with decisions requiring a majority from unrelated directors [7][8] Information Disclosure - The company must disclose related transactions in accordance with regulations, including transaction summaries, independent director approvals, pricing policies, and the impact on the company's financial status [9][10]

Group 1 - The company has established a management approach for transactions with related parties and external guarantees to comply with relevant laws and regulations [1][12] - The company prohibits the controlling shareholder and other related parties from requesting the company to advance wages, benefits, insurance, and other expenses [1][2] - The company must not provide funds directly or indirectly to controlling shareholders and related parties through loans or other means [1][2] Group 2 - The external guarantee system aims to protect the safety and integrity of assets, ensure operational stability, and maintain financial discipline [1][2] - The company must separate duties in guarantee operations to prevent conflicts of interest and ensure proper approval processes [2][3] - Guarantees must be approved by the board of directors or shareholders' meeting before any contract is signed [4][5] Group 3 - The company must establish written contracts for guarantees and maintain proper documentation [5][6] - Guarantees exceeding 10% of the latest audited net assets require board and shareholder approval [6][7] - The company must analyze the credit status and financial conditions of the guaranteed entities before providing guarantees [12][8] Group 4 - The company must require counter-guarantees from entities receiving guarantees, ensuring they have the capacity to fulfill obligations [10][11] - The company must follow internal audit procedures to verify the handling and recording of guarantee operations [10][11] - Any violations of the external guarantee management system will result in accountability for responsible individuals [11][12]

双林股份有限公司 董事和高级管理人员所持本公司股份 及其变动管理制度 第一章 总则 第一条 为加强对双林股份有限公司（以下简称"公司"）董事和高级管理人 员所持本公司股份及其变动的管理，根据《中华人民共和国公司法》（以下简称" 《公司法》"）、《中华人民共和国证券法》（以下简称"《证劵法》"）、《上市公司 董事和高级管理人员所持本公司股份及其变动管理规则》、《深圳证劵交易所创 业板股票上市规则》、《深圳证券交易所上市公司自律监管指引第2号——创业板 上市公司规范运作》、《深圳证券交易所上市公司自律监管指引第10号——股份 变动管理》等有关法律、法规、规范性文件及《双林股份有限公司章程》（以下 简称"《公司章程》"）的有关规定，结合公司实际情况，制订本制度。 第二条 本制度适用于公司董事和高级管理人员，其所持本公司股份是指登 记在其名下的所有本公司股份；从事融资交易融券交易的，还包括记载在其信 用账户内的本公司股份。 第三条 本公司董事和高级管理人员在买卖公司股票及其衍生品种前，应知 悉《公司法》《证券法》等法律、行政法规、部门规章及规范性文件关于内幕 交易、操纵市场等禁止行为的规定，不得进行违法违规的交易。 ...

双林股份有限公司 募集资金管理办法 为规范双林股份有限公司（以下简称"公司"）的法人治理结构，规范公司 募集资金的管理和运用，以维护股东的合法利益，根据《中华人民共和国公司法》 （以下简称"《公司法》"）、《中华人民共和国证券法》（以下简称"《证券 法》"） 、 第二条 公司董事会应当对募集资金投资项目的可行性进行充分论证，确信 投资项目具有较好的市场前景和盈利能力，有效防范投资风险，提高募集资金使 用效益。 《上市公司募集资金监管规则》、 《深圳证券交易所创业板股票上市规 则》、 《深圳证券交易所上市公司自律监管指引第 2 号——创业板上市公司规范运 作》 （以下简称"《规范运作指引》"） 等法律、法规、规范性文件和《双林股 份有限公司章程》（以下简称"《公司章程》"）的规定，结合公司实际情况， 特制定本制度。 第一章 总则 第一条 本制度所称募集资金是指公司通过公开发行证券（包括首次公开发 行股票、配股、增发、发行可转换公司债券等）以及非公开发行股票向投资者募 集并用于特定用途的资金。 募集资金投资项目通过公司的子公司或公司控制的其他企业实施的，则该子 公司或控制的其他企业应遵守本制度。 募集资金投资项目 ...

Core Points - The document outlines the responsibilities, powers, and duties of the General Manager of Shuanglin Co., Ltd, emphasizing the need for effective management and adherence to laws and regulations [1][6][9]. General Provisions - The General Manager is responsible for daily operations under the Board's leadership and must implement decisions made by the shareholders and Board [1][2]. - The General Manager is appointed or dismissed by the Board, with a term of three years, and can be reappointed [3][4]. Powers of the General Manager - The General Manager has the authority to manage the company's operations, implement Board decisions, and propose appointments or dismissals of senior management [5][11]. - In emergencies, the General Manager can make immediate decisions outside their usual authority but must report to the Board afterward [4][5]. Responsibilities and Obligations - The General Manager must comply with laws, regulations, and the company's articles of association, ensuring the authenticity of reports to the Board [6][8]. - They are required to maintain company interests and not exploit their position for personal gain [8][9]. Reporting and Decision-Making - The General Manager must report significant contracts, financial situations, and any major incidents affecting the company to the Board [15][16]. - Decisions regarding employee compensation and major operational plans must be discussed with the Board [25][42]. Compensation and Accountability - The General Manager's salary is determined by the Board, which can also reward or penalize based on performance [46][48]. - Violations of laws or regulations by the General Manager can lead to legal consequences [50].

董事会议事规则 双林股份有限公司 董事会议事规则 （草案） （H股发行上市后适用） 第一章 总则 第一条 为规范双林股份有限公司（以下简称"公司"）运作，维护公司和 股东的合法权益，提高董事会工作效率和科学决策水平，根据《中华人民共和国 公司法》（以下简称"《公司法》"）、《上市公司治理准则》、《证券法》、 《深圳证券交易所创业板股票上市规则》、《上市公司章程指引》《境内企业境 外发行证券和上市管理试行办法》、《香港联合交易所有限公司证券上市规则》、 《香港联合交易所有限公司证券上市规则》（以下简称"香港联交所上市规则"） 等有关法律、法规以及《公司章程》的规定，制定本规则。 第二条 公司全体董事应当遵守本规则的规定。 第三条 董事会是公司的常设机构，对股东会负责，负责公司重大经营决策， 执行股东会决议，维护公司和全体股东的利益。 第二章 董事 第四条 董事的任职资格： （一）董事为自然人，董事无须持有公司股份； （六）被中国证监会或其他监管机构采取证券市场禁入措施，期限未满的； （七）被证券交易所公开认定为不适合担任上市公司董事、高级管理人员等， 期限未满的； （八）法律、行政法规、部门规章或公司股票上市地 ...