财信发展: 规范与关联方资金往来的管理制度

Core Points - The document outlines the regulations and mechanisms established by the company to prevent the misuse of funds by related parties, ensuring the protection of the company's and shareholders' interests [1][2][3] Group 1: Definition of Related Parties - Related parties include both legal entities and natural persons that have significant control or ownership over the company, such as those holding more than 5% of shares or serving as directors and senior management [2][3] - The company must identify and monitor transactions with related parties to prevent conflicts of interest and ensure compliance with relevant laws and regulations [2][3] Group 2: Prevention of Fund Misuse - The company prohibits any direct or indirect provision of funds to related parties without proper authorization, including loans, guarantees, and payments for non-existent transactions [5][6] - A strict approval process is required for any transactions involving related parties, ensuring transparency and accountability [10][11] Group 3: Responsibilities and Accountability - The board of directors and senior management are responsible for maintaining the safety of company funds and must act diligently in their duties [8][9] - Any violations of these regulations by related parties or company personnel will result in administrative penalties and potential legal action to recover losses [26][27] Group 4: Reporting and Auditing - The company’s internal audit department is tasked with regular checks on related party transactions to ensure compliance with established policies [7][8] - Independent auditors must provide special reports on any related party fund usage during the annual financial audit [7][8] Group 5: Legal Framework and Effectiveness - The regulations are in accordance with Chinese laws and stock exchange rules, and they take effect immediately upon approval by the board of directors [12][29]