Workflow
亚世光电: 年报信息披露重大差错责任追究制度

Core Points - The company aims to enhance the quality and transparency of annual report disclosures, ensuring the authenticity, accuracy, completeness, and timeliness of information [1][2] - The company has established a system to hold responsible parties accountable for significant errors in annual report disclosures [3][5] - The criteria for identifying significant accounting errors and disclosure mistakes are clearly defined, including specific thresholds for financial metrics [5][7] Group 1: Disclosure Responsibilities - The financial director, accounting personnel, and department heads must strictly adhere to accounting standards and internal control systems to ensure accurate financial reporting [2] - Violations of laws or regulations by key stakeholders during the annual report disclosure process will lead to accountability measures [2][3] Group 2: Error Identification and Handling Procedures - Significant accounting errors are defined as those that could impact users' judgments regarding the company's financial status, with specific thresholds for assets, liabilities, income, and profit [5][6] - The company must correct any significant errors in previously disclosed financial reports according to regulatory guidelines [6][7] Group 3: Accountability Measures - The company will pursue accountability for significant disclosure errors, following principles of objectivity, fairness, and proportionality in assigning responsibility [3][4] - Disciplinary actions for responsible parties may include warnings, corrective orders, and potential termination of employment, with the results affecting annual performance evaluations [8][9]