瑞联新材: 内部控制制度 （2025年7月）

Core Points - The internal control system of Xi'an Ruilian New Materials Co., Ltd. aims to strengthen the company's operations, ensure compliance with laws and regulations, and protect investors' rights [2][3] - The internal control system applies to the company and its subsidiaries, focusing on various operational aspects including sales, procurement, asset management, and information disclosure [3][6] Group 1: General Requirements - Internal control is defined as a process that provides reasonable assurance regarding the achievement of objectives related to compliance, operational efficiency, asset security, and accurate information disclosure [3][4] - The company is responsible for developing internal control systems tailored to its operational characteristics and environment, with the board of directors accountable for their effectiveness [3][4] Group 2: Key Control Activities - The internal control activities encompass all operational aspects, including sales, procurement, inventory management, and financial management, with a focus on related party transactions [6][8] - The company must establish management policies for internal and external information to ensure timely and accurate communication regarding operational and risk conditions [10][12] Group 3: Management of Subsidiaries - The company emphasizes strengthening control over its subsidiaries, including establishing control frameworks, coordinating operational strategies, and ensuring timely reporting of significant matters [11][12] - Subsidiaries are required to adhere to the internal control standards set by the company, ensuring a consistent approach to governance and risk management [12][13] Group 4: Related Party Transactions - The internal control system for related party transactions must adhere to principles of honesty, equality, and fairness, ensuring that such transactions do not harm the interests of the company or its shareholders [13][14] - The company must maintain an updated list of related parties and ensure that transactions are conducted transparently and with proper approval [14][15] Group 5: External Guarantees and Fund Usage - The company must conduct thorough assessments before providing external guarantees, ensuring that risks are managed and that counterparties are capable of fulfilling their obligations [18][19] - A robust management system for the use of raised funds is required, ensuring compliance with intended purposes and effective tracking of fund usage [30][31] Group 6: Information Disclosure - The company is required to establish an internal control system for information disclosure, ensuring that all significant information is reported accurately and timely [46][47] - The board secretary is designated as the primary contact for external information release, ensuring that unauthorized disclosures do not occur [48][49] Group 7: Internal Audit and Evaluation - An internal audit department is established to oversee the effectiveness of internal controls, reporting directly to the board and ensuring independence from financial departments [56][57] - The company must conduct annual evaluations of its internal control systems, disclosing findings and corrective actions taken to address any identified deficiencies [58][59]