Core Viewpoint - The internal control system of Shandong Weiming Biological Pharmaceutical Co., Ltd. aims to enhance corporate governance, ensure compliance, protect investor rights, and promote sustainable development through a structured framework [1][2]. Group 1: General Principles - The internal control system is designed to ensure legal compliance, asset security, and the authenticity of financial reporting [1]. - The board of directors is responsible for the establishment, implementation, and improvement of the internal control system, with regular evaluations of its effectiveness [1][2]. Group 2: Basic Requirements - Internal control should consider elements such as internal environment, risk assessment, control activities, information communication, and internal supervision [2]. - The company must establish a governance structure that promotes effective decision-making and risk awareness [3]. Group 3: Control Activities - Internal control activities must cover all business segments related to financial reporting and information disclosure, including sales, procurement, inventory, and asset management [3]. - The company must ensure that its assets are independently owned and not misappropriated by controlling shareholders or related parties [4]. Group 4: Risk Management - A comprehensive risk assessment system should be established to monitor various risks, including operational, financial, market, regulatory, and ethical risks [5]. - The company should implement a robust internal audit function to evaluate the effectiveness of internal controls and report findings to the board [6][16]. Group 5: Subsidiary Management - The company must develop control policies for subsidiaries, ensuring they establish their own internal control systems based on their business characteristics [6]. - Regular performance evaluations and financial reporting from subsidiaries are required to maintain oversight [6]. Group 6: Related Party Transactions - Internal controls for related party transactions must adhere to principles of honesty, equality, and fairness, ensuring no harm to the company or its shareholders [7]. - The company must establish clear approval processes for related party transactions, including the requirement for independent directors to review such matters [8]. Group 7: External Guarantees and Fund Management - The company must manage external guarantees with a focus on legality, prudence, and mutual benefit, ensuring risks are controlled [9]. - A management framework for the use of raised funds must be established, ensuring compliance with stated purposes and effective tracking of fund usage [12][13]. Group 8: Major Investments and Information Disclosure - Major investments should be subject to rigorous evaluation and approval processes to mitigate risks and ensure effective returns [14]. - The company must maintain a robust information disclosure system to report significant events that could impact stock prices [15]. Group 9: Internal Audit and Evaluation - The internal audit department is responsible for assessing the completeness and effectiveness of internal controls across the company and its subsidiaries [16]. - Regular internal control evaluations should be conducted, with findings reported to the board for necessary actions [17][18].
ST未名: 《内部控制制度》(2025年7月)