新通联: 新通联内部控制管理制度（2025年8月）

Core Points - The internal control management system aims to enhance and standardize the internal control of Shanghai Xintonglian Packaging Co., Ltd., improving operational management and risk prevention capabilities while protecting investors' rights [1][2][3] - The internal control system is designed to ensure compliance with laws, safeguard assets, ensure the accuracy of financial reporting, enhance operational efficiency, and support the company's strategic development [1][2][3] Summary by Sections General Principles - Internal control is a process implemented by the board of directors, management, and all employees to achieve control objectives [1] - The internal control system should adhere to principles such as comprehensiveness, importance, prudence, checks and balances, reasonableness, and effectiveness [2][3] Internal Environment - The company must establish rules for shareholder meetings, board meetings, and management to ensure legal operation and scientific decision-making [4][6] - The board of directors is responsible for establishing and implementing effective internal controls, while the internal audit department supervises this process [4][6] Risk Assessment - The company should continuously collect relevant information to conduct risk assessments based on established control objectives [9][10] - Internal and external risks should be identified, focusing on factors such as management integrity, financial status, and market conditions [10][11] Control Activities - Control measures must include separation of incompatible duties, authorization and approval controls, accounting system controls, and budget controls [25][28] - The company should implement a comprehensive budget management system and establish performance evaluation controls [30][32] Information and Communication - An information and communication system should be established to ensure timely and effective communication of internal control-related information [41][42] - The company should utilize information technology to enhance information integration and sharing [44] Monitoring and Disclosure - The internal audit department is responsible for supervising and checking the internal control system, reporting deficiencies and improvement suggestions to the board [47][49] - The board should evaluate the internal control situation based on audit reports and prepare a self-evaluation report [50][52] Miscellaneous - The internal control system must comply with national laws and regulations, and the board is responsible for its interpretation [55][56]