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雅创电子: 年报信息披露重大差错责任追究制度2025.8

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of financial reporting [1][2]. Group 1: Accountability and Responsibilities - The financial director, accounting personnel, and department heads must strictly adhere to accounting standards and internal control systems to ensure the accuracy of financial reports [2]. - Directors, senior management, and major shareholders are held accountable for significant errors in annual report disclosures that lead to substantial economic losses or negative social impacts [2][3]. - The system outlines specific scenarios that constitute significant errors, including major accounting mistakes and discrepancies in performance forecasts [2][4]. Group 2: Identification and Correction of Errors - Significant accounting errors are defined as those that could influence users' judgments regarding the company's financial status and performance [3][4]. - The criteria for identifying significant accounting errors include thresholds based on total assets, net assets, revenue, and profit, with specific monetary limits set [4]. - The company must disclose corrections of previously reported financial errors through temporary reports and submit necessary documentation to the Shenzhen Stock Exchange [4][5]. Group 3: Procedures for Handling Errors - The company is required to investigate the causes of significant errors, document findings, and submit them for board review [6][9]. - If significant errors lead to regulatory actions, the finance department must verify the causes and implement corrective measures [9][10]. - The company has established a range of penalties for responsible parties, including warnings, demotions, and potential termination of employment [10][11]. Group 4: Implementation and Effectiveness - The accountability system for significant errors in annual report disclosures will also apply to quarterly and semi-annual reports [11]. - The system will take effect following approval by the company's board of directors [11].