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天目药业: 杭州天目山药业股份有限公司内部控制纲要(2025年8月修订)

General Principles - The internal control framework aims to standardize management behaviors, enhance operational efficiency, and ensure compliance with laws and regulations [1][2] - Internal control is defined as a process implemented by the board, management, and employees to achieve control objectives, ensuring legal compliance, asset security, and accurate financial reporting [1][2] Internal Environment - The company establishes a governance structure and decision-making rules to clarify responsibilities and create a balanced mechanism [4][5] - The board is responsible for establishing and implementing effective internal controls, while the management is tasked with daily operations [5][6] Risk Identification and Assessment - The company must continuously identify and assess risks related to its operations, considering both internal and external factors [16][19] - Risk tolerance levels should be established to guide decision-making and risk management strategies [16][20] Control Activities - Control measures include separation of incompatible duties, authorization controls, and performance evaluations to mitigate risks [23][24] - A comprehensive budget management system is essential for ensuring financial discipline and accountability [20][21] Information and Communication - The company should establish effective communication channels for internal and external information flow, ensuring timely and accurate reporting [32][34] - Internal reports must be clear and concise, facilitating understanding and action among employees [34][36] Internal Supervision - Regular internal supervision is necessary to evaluate the effectiveness of internal controls and identify deficiencies [47][48] - The company must maintain records of internal control processes to ensure accountability and transparency [50][51]