山东海化: 山东海化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 to enhance the quality and transparency of its financial reporting [2][3]. Group 1: General Principles - The system aims to improve the authenticity, accuracy, completeness, and timeliness of annual report disclosures [2]. - Accountability applies to directors, senior management, subsidiary heads, controlling shareholders, and other personnel involved in the annual report disclosure process [2]. - The principles of accountability include objectivity, responsibility, and the correlation between power and responsibility [2][3]. Group 2: Identification of Significant Errors - Significant errors in annual report disclosures include major accounting errors, substantial omissions, and discrepancies between performance forecasts and actual results [3]. - Specific situations that constitute significant errors include violations of accounting laws, major discrepancies in financial data, and non-compliance with disclosure requirements [3][4]. Group 3: Accountability Measures - The company will investigate and take corrective actions when significant errors lead to public reprimands or criticisms from regulatory bodies [4]. - Various forms of accountability include public criticism, warnings, economic penalties, and potential criminal referrals for severe cases [5][6]. - The company will consider mitigating factors such as proactive corrective actions and the nature of the error when determining accountability [6].