新劲刚: 对外投资管理制度

Core Points - The company establishes internal control and management for external investments to enhance operational efficiency and ensure asset appreciation [1][2] - External investments include monetary contributions, equity, technology, and other assets aimed at generating returns [1][2] - The company must adhere to national laws, align with long-term development plans, and prioritize profitability in its investment decisions [2] Investment Management Structure - The company's shareholders and board of directors serve as decision-making bodies for external investments, with the general manager executing investment authority within board-approved limits [5][6] - A strategic investment department is responsible for coordinating investment project analysis, providing recommendations, and conducting feasibility studies [6][7] - The general manager oversees the implementation of new projects and reports progress to the board [7] Approval Authority - Investment approvals must comply with relevant laws and internal regulations, with a structured hierarchy for decision-making [10][11] - The company enforces a professional management and tiered approval system for investment necessity, feasibility, and profitability assessments [11][12] - Securities investments and financial derivatives require board or shareholder approval, prohibiting delegation of authority to individuals or departments [12][13] Decision Management - The strategic investment department conducts preliminary evaluations and submits investment proposals for further review [12][13] - Feasibility studies are required for investment projects, focusing on objectives, scale, methods, risks, and returns [13][14] - The company appoints representatives to participate in the management of joint ventures or subsidiaries to influence operational decisions [15][16] Investment Transfer and Recovery - The company can recover investments under specific conditions, such as project completion or insolvency of the invested entity [21][22] - Investment transfers must comply with legal and regulatory requirements, with prior analysis and justification submitted for approval [23][24] - The strategic investment department is tasked with asset evaluation during investment recovery and transfer processes [25] Financial Management and Auditing - The strategic investment department collaborates with the finance department for comprehensive financial records and accounting for each investment project [26][27] - Annual reviews of long-term and short-term investments are mandated, with subsidiaries required to submit financial reports regularly [28][29] - Internal audits are conducted on invested entities to ensure compliance and address any identified issues [30][31] Information Disclosure - The company must fulfill information disclosure obligations regarding external investments in accordance with applicable laws and internal regulations [33] Miscellaneous - The board of directors is responsible for interpreting and amending the investment management system, which takes effect upon shareholder approval [35][36]