燕京啤酒: 反舞弊制度（2025年8月）

Core Points - The article outlines the anti-fraud system established by Beijing Yanjing Beer Co., Ltd. to prevent and address fraud, enhance corporate governance, and protect the rights of shareholders [1][2] - The anti-fraud work aims to regulate the behavior of senior and middle management as well as all employees, ensuring compliance with laws, regulations, and ethical standards [1][2] Summary by Sections General Principles - The purpose of the anti-fraud system is to prevent actions that could harm the company's and shareholders' interests, based on relevant laws and regulations [1] - The definition of fraud includes deceptive actions by internal or external personnel to gain improper benefits at the expense of the company's legitimate economic interests [1] Responsibilities and Internal Controls - The Board of Directors is responsible for promoting a culture of anti-fraud within the company and overseeing the establishment of a comprehensive internal control system [2] - Management is tasked with creating effective internal control mechanisms, including reporting channels for fraud detection and implementing measures to reduce fraud opportunities [2][3] Reporting and Investigation Procedures - Employees and external parties can report suspected fraud through various channels, including hotlines and emails [3][4] - The internal audit department is responsible for receiving reports, conducting initial assessments, and escalating cases involving senior management to the Board of Directors [4] Remedial Measures and Penalties - Upon confirmation of fraud, the company must take timely remedial actions and assess the internal controls of affected business units [5] - Employees found guilty of fraud will face disciplinary actions, and criminal offenses will be referred to judicial authorities [5][6] Applicability and Implementation - The anti-fraud system applies to the company and its subsidiaries, and it is subject to interpretation by the internal audit department [6] - The system becomes effective upon approval by the Board of Directors and will be modified as necessary [6]