富祥药业: 年报信息披露重大差错责任追究制度

Core Viewpoint - The company has established a system to enhance the accountability of annual report information disclosure, aiming to improve the quality and transparency of financial reporting and ensure compliance with relevant laws and regulations [1][2][3]. Group 1: Accountability and Responsibility - The system applies to all personnel involved in the annual report disclosure process, including major shareholders, directors, senior management, and relevant staff, holding them accountable for significant economic losses or negative social impacts caused by non-compliance [1][2]. - The company emphasizes strict adherence to the "Enterprise Accounting Standards" and internal control systems to ensure that financial reports accurately reflect the company's financial status, operational results, and cash flows [2][3]. Group 2: Identification of Major Errors - Major errors in annual report disclosures include significant accounting errors in financial reports, substantial discrepancies in performance forecasts, and other significant omissions or errors in disclosures [2][3][4]. - Specific criteria for identifying major accounting errors include discrepancies exceeding 5% of total audited assets, net assets, revenues, or net profits, with absolute amounts exceeding 5 million [4][5]. Group 3: Correction and Audit Procedures - When significant errors are identified, the company must engage a qualified accounting firm to audit the corrected financial reports [5][6]. - The internal audit department is responsible for collecting relevant information, investigating causes, and proposing corrective measures, which must be reviewed by the board of directors [5][6]. Group 4: Consequences of Major Errors - The company will pursue accountability for individuals responsible for significant errors in annual report disclosures, including the chairman, general manager, and financial officers, who bear primary responsibility for the accuracy and completeness of financial reports [6][7]. - Penalties for responsible individuals may include internal criticism, warnings, demotions, or even termination of employment, depending on the severity of the error [7][8].