深天马Ａ: 财务会计相关负责人管理制度（2025年8月）

Core Viewpoint - The document outlines the management system for financial and accounting personnel at Tianma Microelectronics Co., Ltd, emphasizing the importance of compliance with laws and regulations, internal control mechanisms, and the responsibilities of financial leaders to ensure the integrity of financial data and reports [1][2]. Group 1: General Principles - The purpose of the management system is to strengthen the management of financial and accounting personnel, standardize financial accounting work, enhance financial supervision, and ensure the healthy development of the company's economic activities [1]. - The financial manager is responsible for managing and supervising all financial activities and reports, ensuring their authenticity, legality, and completeness, and is accountable to the board of directors [1][2]. Group 2: Qualifications for Positions - The company appoints a financial manager (chief accountant) nominated by the general manager and approved by the board of directors, with a term aligned with the board [2]. - The financial manager must have over 5 years of comprehensive financial management experience in medium to large enterprises and hold relevant senior professional qualifications [2][3]. Group 3: Responsibilities and Authority - The financial manager is responsible for reporting to the general manager and board, participating in major decision-making processes, establishing financial management systems, and ensuring compliance with financial regulations [12]. - The accounting manager is tasked with drafting financial management and accounting systems, preparing financial reports, and ensuring the quality of financial data [6][7]. Group 4: Assessment and Accountability - The financial manager is subject to regular assessments, and the results will influence their reappointment or dismissal [23]. - The document specifies the grounds for accountability for both the financial manager and accounting manager, including violations of laws and regulations, failure to ensure accurate financial reporting, and negligence leading to significant losses [24][25]. Group 5: Rights and Protections - The company cannot penalize the financial manager for adhering to laws and regulations, ensuring their rights are protected [29].