信维通信: 年报信息披露重大差错责任追究制度

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures, aiming 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 is designed to improve the company's operational standards and increase the accountability of individuals involved in annual report disclosures [1]. - It applies to directors, senior management, subsidiary leaders, controlling shareholders, and financial department staff related to annual report disclosures [1]. Group 2: Responsibilities and Compliance - Individuals involved in annual report disclosures must adhere to the "Enterprise Accounting Standards" and internal control systems to ensure accurate financial reporting [2]. - Major errors in annual report disclosures include significant accounting errors, omissions, and discrepancies in performance forecasts [2][3]. Group 3: Error Recognition and Standards - Specific standards for recognizing significant accounting errors include thresholds based on total assets, net assets, revenue, and net profit, with a minimum absolute amount of 5% or 5 million yuan [4]. - Other significant errors in annual report disclosures are defined by the failure to meet regulatory requirements or significant omissions that mislead investors [5]. Group 4: Accountability Procedures - The company will investigate and determine responsibility for significant errors, ensuring that accountability aligns with the severity of the error [3][8]. - The internal audit department is responsible for collecting evidence, investigating causes, and proposing corrective actions for significant errors [6][7]. Group 5: Penalties and Remediation - Penalties for responsible individuals may include job termination, public reprimands, or legal action depending on the severity of the error [9][10]. - The company must promptly correct and disclose any significant omissions or inaccuracies in annual report disclosures [7][11].