CFLED(SZ:300301) Zheng Quan Zhi Xing·2025-08-04 16:47Core Points - The document outlines the management system for the financial responsible person and accounting institution head of Shenzhen Changfang Group Co., Ltd, aiming to standardize their behavior, enhance financial supervision, and ensure the company's healthy development [1][2] Group 1: General Principles - The financial responsible person is a senior management personnel responsible for managing and supervising the company's financial and accounting activities [1] - The financial responsible person must regularly attend the general manager's office meetings and is accountable for the authenticity, legality, completeness, fairness, and timeliness of all financial data and reports [1][2] Group 2: Qualifications and Conditions - The financial responsible person must have over 5 years of comprehensive financial management experience in medium to large enterprises and possess a bachelor's degree or higher in economics or accounting, or hold a CPA qualification [2] - The accounting institution head must have over 5 years of accounting experience and at least 4 years in a supervisory role [2] Group 3: Responsibilities and Authority - The financial responsible person's main responsibilities include reporting to the general manager and board, auditing financial reports, establishing financial management systems, and participating in major decision-making processes [5][6] - The financial responsible person has the authority to participate in financial decision-making, manage financial personnel, and audit financial expenditures [5][6] Group 4: Assessment and Resignation - The financial responsible person must undergo an annual assessment by the board's remuneration and assessment committee, with results influencing reappointment and rewards [7] - The financial responsible person can resign by providing a written notice to the board one month in advance [8] Group 5: Accountability - The company will hold the financial responsible person accountable for failing to fulfill their duties, including violations of laws and regulations, and significant errors leading to losses [10] - The accountability measures may include warnings, economic penalties, or termination of employment [10] Group 6: Rights Protection - The company cannot demote or dismiss the financial responsible person for adhering to principles and laws [10] Group 7: Miscellaneous - The document is subject to interpretation and revision by the board and takes effect upon approval [10]