山东矿机(002526) - 2022 Q4 - 年度财报

Financial Reporting and Internal Controls - The management of Shandong Mining Machinery is responsible for preparing financial statements in accordance with enterprise accounting standards to ensure fair presentation[199] - The management is also responsible for designing, implementing, and maintaining necessary internal controls to prevent material misstatements due to fraud or error[199] Going Concern Assessment - The management assesses the company's ability to continue as a going concern and discloses related matters in the financial statements[199] Governance and Oversight - The governance layer oversees the financial reporting process of Shandong Mining Machinery[200]