General Provisions - The purpose of the management system is to enhance the management of subsidiaries, establish effective control mechanisms, and ensure that the operational goals align with the company's strategic objectives [2][3] - The system applies to subsidiaries where the company holds more than half of the voting rights or can control more than half through agreements [1] Personnel Management - The company exercises shareholder rights through the subsidiary's shareholders' meeting and appoints representatives to the board of directors and senior management [4] - Senior management personnel nominated or appointed by the company must fulfill their duties, ensure compliance with laws, and report on operational conditions [5][6] Financial Management - The basic tasks of financial management include implementing national fiscal and tax policies, ensuring the legality and completeness of accounting data, and effectively controlling operational risks [13] - Subsidiaries must adhere to the company's accounting policies and submit financial reports for auditing [17] Operational Decision-Making Management - Subsidiaries must comply with national laws and align their operational plans with the company's overall strategy [21][22] - Any significant transactions exceeding the subsidiary's authority require approval from the company or its board [23] Information Disclosure Management - Subsidiaries must provide accurate and timely information to the company and cannot disclose insider information without approval [29][30] - The chairman or executive director of the subsidiary is responsible for information management [34] Internal Audit Supervision - The company conducts regular audits of subsidiaries to ensure compliance with laws and internal regulations [37] - Subsidiaries must prepare for audits and provide all necessary documentation [39]
恒宝股份: 子公司管理制度(2025年8月修订)