章源钨业: 内部控制制度

Core Viewpoint - The company has established a comprehensive internal control system to enhance operational efficiency, safeguard assets, and ensure accurate information disclosure, in compliance with relevant laws and regulations [1][2][3]. Group 1: Internal Control Principles - The internal control system follows principles of comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [2][4]. - Internal control should cover all operational aspects, including sales, procurement, inventory management, and financial management [3][4]. Group 2: Basic Requirements for Internal Control - The company must create a clear and effective internal control mechanism tailored to its industry and management characteristics [5]. - Key elements of internal control include internal environment, risk assessment, control activities, information communication, and internal supervision [5][6]. Group 3: Control Activities Focus - The company emphasizes the importance of managing related party transactions, external guarantees, fundraising, and significant investments through strict internal controls [12][21][42]. - Related party transactions must adhere to principles of honesty, equality, and fairness, ensuring no harm to the company or its shareholders [12][13]. Group 4: Fundraising Internal Control - Fundraising activities must be conducted in a regulated, safe, efficient, and transparent manner, with strict management of funds [31][32]. - The company is required to open dedicated accounts for fundraising and ensure funds are used according to specified purposes [33][34]. Group 5: Management Control of Subsidiaries - The company must implement control mechanisms for its subsidiaries, ensuring they adhere to internal control standards and report significant matters promptly [48][49]. - Regular analysis of subsidiaries' financial reports and performance is essential for effective oversight [50][51]. Group 6: Information Disclosure Control - The company must ensure timely and accurate disclosure of significant information in compliance with regulations, with designated responsibilities for reporting [51][52]. - A confidentiality system for major information must be established to prevent unauthorized disclosures [53][54]. Group 7: Internal Control Evaluation and Audit - The internal audit department is responsible for evaluating the effectiveness of internal controls and reporting findings to the board [63][64]. - The board must review internal control reports and ensure corrective actions are taken for identified deficiencies [66][67].