国晟科技: 规范与关联方资金往来制度（2025年修订）

Core Viewpoint - The document outlines the regulations and mechanisms established by Guosheng Shian Technology Co., Ltd. to manage and prevent fund occupation by related parties, ensuring the protection of the company's and shareholders' interests [1][2]. Group 1: General Principles - The purpose of the regulations is to standardize fund transactions between the company and its related parties, preventing fund occupation and protecting the rights of stakeholders [1]. - Related parties are defined according to the Shanghai Stock Exchange's regulations, and transactions involving subsidiaries are also included under these rules [1]. Group 2: Fund Occupation Definitions - Fund occupation is categorized into operational and non-operational types, with operational occupation arising from business transactions and non-operational occupation involving payments made on behalf of related parties [2]. - Related parties are prohibited from harming the company's interests through their relationships, and any violations resulting in losses must be compensated [2]. Group 3: Transaction Regulations - The company must minimize related transactions and prevent fund occupation through various means, including not covering expenses for related parties [5]. - Operational fund transactions must comply with legal and internal regulations, and specific settlement deadlines must be established to limit fund occupation [3]. Group 4: Responsibilities and Measures - The board of directors, audit committee members, and senior management have legal obligations to maintain the safety of company funds [9]. - The chairman of the board is responsible for preventing non-operational fund occupation, while the general manager oversees direct management [4]. Group 5: Auditing and Reporting - The finance department is tasked with accurately accounting for fund transactions with related parties and maintaining financial records [5]. - External auditors must conduct special audits on fund occupation by related parties and report their findings [5]. Group 6: Accountability and Penalties - The company must take effective measures against related parties that infringe on company assets, including potential legal action [6]. - Directors and senior management found complicit in facilitating fund occupation may face disciplinary actions, including warnings or dismissal [7].