达实智能: 《融资管理制度》（2025年8月）

Core Points - The financing management system aims to standardize the financing behavior of the company, strengthen control over financing activities, reduce financing costs, and effectively prevent financial risks [1][5] - The financing activities must align with the company's medium to long-term strategic development plan [1][3] - The company has established a unified management and hierarchical approval system for financing activities [2][3] Section Summaries General Principles - The financing activities include raising funds through issuing stocks, bonds, or bank loans to meet operational needs [1] - The internal control objectives for financing activities focus on ensuring compliance with relevant laws and regulations [1][5] Division of Responsibilities and Authorization - The general manager is responsible for approving financing projects within the board's authorized scope [2] - The securities department manages bond and stock issuance financing, while the finance department handles borrowing-related financing [2][3] Implementation and Execution - The finance department prepares the annual financing plan based on the budget, which includes financing amount, methods, structure, and feasibility analysis [2][3] - The securities department drafts the issuance plan for bonds or stocks, which requires board and shareholder approval [2][3] Supervision and Inspection - The audit department or relevant departments are responsible for supervising and inspecting the internal controls of financing activities [5] - Any identified weaknesses in internal controls must be addressed, and significant issues should be reported in writing to relevant leaders and departments [5]