财信发展: 年报信息披露重大差错责任追究制度

Core Viewpoint - The company has established a responsibility accountability system for annual report information disclosure to enhance the quality and transparency of financial reporting and ensure compliance with relevant laws and regulations [1][2]. Group 1: Purpose and Scope - The system aims to improve the company's operational standards and increase accountability for annual report disclosures [1]. - It applies to directors, senior management, subsidiary heads, controlling shareholders, and other personnel involved in annual report disclosures [2]. Group 2: Definition of Major Errors - Major errors in annual report disclosures include significant accounting errors in financial reports, major omissions, and discrepancies in performance forecasts [2][3]. - Specific conditions for major errors include violations of accounting laws, significant discrepancies in performance forecasts, and other failures to meet disclosure requirements [2][3][4]. Group 3: Principles of Accountability - The accountability system follows principles of objectivity, fairness, and proportionality between fault and responsibility [3]. - The company secretary is responsible for collecting and summarizing materials related to accountability and proposing handling plans to the board [3]. Group 4: Identification and Handling of Errors - Major accounting errors are defined as those that significantly affect users' judgments about the company's financial status [4]. - The company must hire a qualified accounting firm to audit any corrections to previously published financial reports [4][5]. Group 5: Responsibility Pursuit - Responsibility will be pursued for violations of laws and regulations that lead to significant errors in annual report disclosures [8]. - The company will consider the severity of the situation and the individual's role in determining the level of accountability [8][9]. Group 6: Forms of Accountability - Forms of accountability may include corrective actions, public criticism, economic penalties, and potential job-related consequences [10][11]. - The results of accountability will be included in the annual performance evaluations of relevant departments and personnel [10].