海陆重工: 内部控制制度（2025年8月）

Core Points - The internal control system of Suzhou Hailu Heavy Industry Co., Ltd. aims to promote standardized operations, effectively prevent and resolve operational risks, and ensure healthy and stable development of the company [1][2] - The overall goal of internal control is to establish a scientifically-based decision-making process, standardized operations, efficient management, and sustainable development [2][3] - The internal control mechanism includes organizational structure and operational constraints, while the internal control system encompasses various operational procedures, management methods, and control measures [1][2] Internal Control Objectives and Principles - The internal control objectives include compliance with laws and regulations, establishment of an effective risk control system, and improvement of management efficiency and effectiveness [2][3] - Principles guiding the internal control mechanism include comprehensiveness, independence, mutual checks and balances, and cost-effectiveness [2][3] - The internal control system should adhere to principles of comprehensiveness, prudence, effectiveness, and timeliness [3] Basic Requirements of Internal Control - The company must establish a clear and effective internal control mechanism tailored to its operational characteristics [6] - A three-line monitoring system should be implemented, including dual responsibility at frontline positions, mutual supervision among departments, and comprehensive oversight by the internal audit department [6][7] Main Content of Internal Control - Key components of internal control include environmental control, business control, monetary fund management control, accounting system control, electronic information system control, and internal audit control [12][26] - Environmental control involves governance structure, management philosophy, employee quality, and authorization control [14][15] - Business control encompasses sales, procurement, production, human resources, inventory, fixed assets, financing, and investment management [10][17] Specific Control Measures - Sales and procurement processes require clear division of responsibilities and approval systems to prevent errors and fraud [18][19] - Production control focuses on planning, progress, quality, and cost management, ensuring efficient operations [15][16] - Human resource management includes separation of duties, planning, and performance evaluation to maintain integrity and competence [21][22] Financial and Investment Control - Financial management emphasizes separation of incompatible duties, strict adherence to approval processes, and regular cash audits [26][27] - Investment management requires clear division of responsibilities, detailed investment plans, and protection of investment assets [25][24] Internal Audit Control - The internal audit department operates independently, ensuring compliance with internal control systems and reporting directly to the board of directors [30][31] - Regular audits are conducted to evaluate the effectiveness of internal controls and ensure proper execution of company policies [30][31]