晨光股份: 上海晨光文具股份有限公司年报信息披露重大差错责任追究制度（2025年8月修订）

Core Viewpoint - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of financial reporting [3][4]. Chapter Summaries Chapter 1: General Principles - The system aims to improve the company's operational standards and increase accountability for those responsible for annual report disclosures [3]. - It is based on relevant laws and regulations, including the Securities Law of the People's Republic of China and the Shanghai Stock Exchange listing rules [3]. Chapter 2: Handling Procedures for Significant Errors - In case of significant omissions or errors in annual report disclosures, timely corrective announcements must be made, following legal requirements [2][4]. - The internal audit department is responsible for collecting and summarizing relevant materials and investigating the causes of errors [4]. Chapter 3: Accountability for Significant Errors - The company will hold responsible parties accountable for significant errors in annual report disclosures, including directors and senior management [4]. - Specific criteria for significant errors include violations of accounting laws, discrepancies in performance forecasts, and other regulatory non-compliance [3][4]. Chapter 4: Additional Provisions - The company will implement corrective measures and report to the board regarding any public reprimands from regulatory authorities [4]. - The consequences for responsible individuals can range from internal criticism to termination of employment, depending on the severity of the error [4][5].