科思科技: 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 and improve internal control systems in accordance with relevant laws and regulations [1][2] - The responsibility accountability system is established to address significant economic losses or negative social impacts caused by personnel failing to fulfill their duties in annual report disclosures [1][2] Group 1: Disclosure Standards - Company personnel must strictly adhere to the "Enterprise Accounting Standards" and related regulations to ensure that financial reports accurately reflect the company's financial status, operating results, and cash flows [2] - Major errors in annual report disclosures include significant accounting errors in annual financial reports, major errors or omissions in other disclosures, and significant discrepancies in performance forecasts [2][4] Group 2: Error Recognition Standards - Specific standards for recognizing major accounting errors include errors affecting assets, liabilities, net assets, revenue, and profit, with thresholds set at 5% or absolute amounts exceeding 5 million [4][5] - Major discrepancies in performance forecasts are recognized when the forecasted performance direction differs from the actual results or when the variance exceeds 20% without reasonable explanation [5][6] Group 3: Accountability Procedures - The company will pursue accountability for significant errors in annual report disclosures, which includes both direct and leadership responsibilities [6][7] - Various forms of accountability may be applied, including termination of employment, depending on the severity of the error [6][7] Group 4: Review and Correction Process - The internal audit department is responsible for collecting materials related to accountability and proposing corrective actions, which must be approved by the board of directors [8][9] - Any corrections to previously published financial reports must be audited by a qualified accounting firm in accordance with the Securities Law [8][9]