精研科技: 定期报告信息披露重大差错责任追究制度

Core Points - The company has established a system to enhance the quality and transparency of information disclosure, ensuring accountability for those responsible for disclosures [1][2] - The system applies to various stakeholders, including major shareholders, directors, and senior management, in cases of significant economic loss or adverse social impact due to improper disclosure [1][2] - The company emphasizes strict adherence to accounting standards and internal controls to ensure accurate financial reporting [2][3] Group 1: Information Disclosure Responsibilities - The company will hold individuals accountable for significant errors in periodic reports, including financial statements and performance forecasts [2][3] - Major errors in financial reporting are defined, including substantial accounting mistakes and discrepancies in performance forecasts [5][6] - The company will follow principles of objectivity and fairness in pursuing accountability for disclosure errors [3][4] Group 2: Reporting Procedures - The securities department is responsible for organizing the preparation and disclosure of periodic reports, ensuring accuracy and timeliness [4][5] - Financial departments must ensure the authenticity and completeness of financial data included in reports [4][5] - Internal communication of report data will generally be electronic, with specific requirements for paper submissions [4][5] Group 3: Error Recognition and Correction - Standards for recognizing significant accounting errors are established, focusing on their impact on financial statement users [5][6] - The company must engage qualified accounting firms to audit any corrections to previously published financial reports [6][7] - Procedures for correcting significant errors in periodic reports are outlined, ensuring compliance with regulatory guidelines [6][7] Group 4: Accountability and Penalties - The company will pursue accountability for significant disclosure errors, distinguishing between direct and leadership responsibilities [8][9] - Various forms of penalties may be applied to responsible individuals, including economic sanctions and disciplinary actions [9][10] - The company will consider mitigating factors when determining penalties for disclosure errors [10][11]