*ST凯鑫: 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 and quality of annual report disclosures, ensuring compliance with relevant laws and regulations [1][2]. Group 1: Disclosure Responsibilities - The system applies to the company's controlling shareholders, actual controllers, directors, senior management, department heads, subsidiary heads, and other personnel involved in annual report disclosures [1]. - Company personnel must strictly adhere to the "Enterprise Accounting Standards" to ensure that financial reports accurately reflect the company's financial status, operating results, and cash flows [2]. Group 2: Error Recognition and Handling - Major errors in annual report disclosures include significant accounting errors in annual financial reports, major omissions, and discrepancies in performance forecasts [2][3]. - If significant errors are identified, the company must correct previously published financial reports and may need to hire a qualified accounting firm for auditing [3][4]. Group 3: Accountability Procedures - The company will investigate the causes of significant errors and determine responsibility, with the board of directors making decisions on accountability [4][5]. - Responsibility for major errors is categorized into direct responsibility and leadership responsibility, with department staff held accountable for the accuracy of the information they provide [5]. Group 4: Consequences of Accountability - Consequences for accountability may include corrective actions, termination of employment, and potential legal action for severe cases [5][6]. - The results of accountability for major errors will be included in the annual performance evaluation of relevant departments and personnel [6].