通程控股: 【通程控股】对外投资管理制度

General Principles - The purpose of the external investment management system is to strengthen internal control over external investment activities, standardize investment behavior, prevent risks, and enhance investment efficiency [1] - External investment refers to the company's actions to allocate resources such as cash, physical assets, and intangible assets to other organizations or individuals for the purpose of expanding operations and achieving long-term returns [1] Investment Decision-Making - The decision-making bodies for external investments include the shareholders' meeting, the board of directors, and the chairman, with specific thresholds for approval based on asset values and financial metrics [2][3] - Investments exceeding 50% of the audited annual revenue or net profit, or absolute amounts over 5 million yuan, require shareholders' meeting approval [2] - Investments exceeding 10% of the audited annual revenue or net profit, or absolute amounts over 1 million yuan, require board approval [3][4] Roles and Responsibilities - The department responsible for external investment management conducts feasibility studies and evaluations of investment projects [6] - The finance department manages the financial aspects of external investments, including funding and compliance with legal requirements [6] - The board office conducts compliance reviews of investment projects [7] Execution Control - The company must consider key indicators such as cash flow and investment risks when determining investment plans [11] - After approval, the investment plan must specify funding amounts, methods, and responsible personnel [12] - The company must ensure that any assets used for investment are evaluated by qualified institutions before proceeding [14] Tracking and Supervision - The investment management department is responsible for tracking investment projects and reporting on their performance at least annually for three years [23] - The internal audit department conducts oversight of investment activities, focusing on compliance with approval processes and the legality of investments [11][25] Amendments and Effectiveness - The investment management system will take effect after approval by the shareholders' meeting [28]