格林美: 年报信息披露重大差错责任追究制度

Core Points - The document outlines the regulations and responsibilities for annual report information disclosure within the company, aiming to enhance the quality, transparency, and accountability of financial reporting [1][2] - It establishes the criteria for identifying significant errors in annual report disclosures and the procedures for addressing such errors [2][6] - The document emphasizes the importance of compliance with relevant laws and regulations, including the Securities Law and accounting standards [1][2] Group 1: General Principles - The company aims to improve the standard of operation and accountability for annual report disclosures, ensuring the authenticity, accuracy, completeness, and timeliness of financial reports [1] - Relevant personnel must strictly adhere to accounting standards and internal control systems to ensure accurate financial reporting [1][2] Group 2: Responsibility for Disclosure Errors - Directors and senior management are held accountable for significant errors in annual report disclosures, which include major accounting errors and discrepancies in performance forecasts [2][4] - The document specifies that significant errors include violations of accounting laws, major omissions, and discrepancies in performance forecasts [2][4] Group 3: Identification and Handling of Accounting Errors - Significant accounting errors are defined as those that could influence users' judgments regarding the company's financial status [3][4] - The criteria for identifying significant accounting errors include thresholds based on total assets, net assets, revenue, and net profit [4][5] Group 4: Procedures for Correcting Errors - If significant errors are identified, the company must engage a qualified accounting firm to audit the corrected financial statements [6][7] - The internal audit department is responsible for investigating the causes of errors and proposing corrective measures [9][10] Group 5: Accountability and Penalties - The company is required to pursue accountability for individuals responsible for significant disclosure errors, including senior management [16][17] - Penalties for responsible parties may include warnings, demotions, or termination of employment, depending on the severity of the error [20][21]