北陆药业: 内部控制制度

Core Viewpoint - The document outlines the internal control system of Beijing Beilu Pharmaceutical Co., Ltd., emphasizing the importance of compliance, efficiency, asset security, and accurate information disclosure to protect investors' rights and ensure the company's healthy development [1][2]. Summary by Sections General Principles - The internal control system aims to provide reasonable assurance for compliance with laws, operational efficiency, asset security, and accurate information disclosure [1]. - The company must develop its internal control system based on its operational characteristics and environment, adhering to relevant regulations [1][2]. Basic Requirements for Internal Control - The company is responsible for establishing a robust internal control system to ensure legal operations and scientific decision-making [2]. - Clear definitions of goals, responsibilities, and authority for each department and position are essential [2][3]. - Internal control activities should cover all business segments related to financial reporting and information disclosure [2][3]. Management Control of Subsidiaries - The company must establish control policies for its subsidiaries, ensuring they develop their internal control systems [7]. - Regular analysis of subsidiaries' financial reports and performance is required to maintain oversight [7]. Internal Control of Related Transactions - A robust internal control system for related transactions must be established, ensuring fairness and transparency [8][9]. - Related transactions must be disclosed and approved by independent directors before board review [8][9]. External Guarantee Internal Control - The company must adhere to legal and prudent principles when providing external guarantees, ensuring risk control [10][11]. - Approval processes for external guarantees must be clearly defined in the company's articles of association [10][11]. Use of Raised Funds Internal Control - The management of raised funds should follow principles of regulation, safety, efficiency, and transparency [15][16]. - Strict approval processes for the use of raised funds must be established, ensuring compliance with the investment plan [15][16]. Major Investment Internal Control - Major investments must be approved by the board or shareholders, with a focus on risk control and investment effectiveness [17][18]. - The company should conduct feasibility studies and risk assessments for significant investment projects [17][18]. Information Disclosure Internal Control - An information disclosure management system must be established to ensure timely and accurate reporting of significant information [19][20]. - The board secretary is responsible for managing external communications and ensuring compliance with disclosure obligations [19][20]. Internal Control Evaluation and Reporting - An internal audit department should be established to oversee the implementation of internal control systems and the accuracy of financial information [26][27]. - The audit committee is responsible for guiding and supervising the internal audit department's work [26][27].