众辰科技: 内部控制制度

Core Viewpoint - The company aims to strengthen its internal control system to ensure compliance with laws and regulations, enhance operational efficiency, safeguard assets, and ensure accurate information disclosure. Group 1: Internal Control Objectives - The internal control system is designed to ensure the implementation of relevant laws and regulations [1] - It aims to improve operational efficiency and increase shareholder returns [1] - The system is intended to protect the safety and integrity of company assets [1] - It ensures that information disclosure is truthful, accurate, complete, and fair [1] Group 2: Internal Control Content - Internal control includes business control, accounting system control, information transmission control, and internal audit control [2] - The company is committed to improving its governance structure and establishing effective incentive mechanisms [2] - Internal control activities cover all operational aspects, including sales, procurement, asset management, and financial reporting [2][3] Group 3: Management Control of Subsidiaries - The company establishes control systems for its subsidiaries, including appointing directors and senior management [3] - Subsidiaries must report significant business and financial matters to the company [4] - The company analyzes monthly reports from subsidiaries to monitor their performance [4] Group 4: Internal Control of Related Transactions - Related transactions must adhere to principles of honesty, equality, and fairness [5] - The company defines approval authority for related transactions and requires independent director approval for significant transactions [5][6] - Written agreements must be established for related transactions to clarify rights and obligations [6] Group 5: External Guarantee Control - The company follows legal and prudent principles for external guarantees, ensuring risk control [7] - Approval for external guarantees must comply with the company's articles of association [7] - The company must assess the financial and operational status of the guaranteed party [7][8] Group 6: Major Investment Control - Major investments must follow legal, prudent, and effective principles to control investment risks [9] - A dedicated team is responsible for evaluating the feasibility and risks of major investment projects [9][10] - The board must monitor the progress and effectiveness of major investments [10] Group 7: Information Disclosure Control - The company must comply with regulations regarding information disclosure and ensure timely reporting of significant events [11] - A confidentiality system is established for major internal information [11] - The board secretary is responsible for analyzing and reporting significant internal information [11] Group 8: Internal Control Evaluation and Reporting - The internal audit department regularly checks for control deficiencies and evaluates effectiveness [12] - The board reviews internal control reports and self-evaluations annually [12][13] - The company must disclose internal control evaluations and auditor opinions to the stock exchange [12][13]