上海环境: 上海环境集团股份有限公司财务管理制度

Core Points - The document outlines the financial management system of Shanghai Environment Group Co., Ltd, aiming to strengthen financial management, standardize financial behavior, and prevent financial risks [1][2][3] - The financial management system applies to the company and its subsidiaries, including wholly-owned and controlled subsidiaries [1][2] - The company emphasizes the importance of establishing a financial management framework that includes budgeting, cost control, and financial supervision [1][3][4] Financial Management Responsibilities - The financial departments of the company and its subsidiaries are responsible for guiding, managing, and supervising financial activities [2][3] - Key responsibilities include supervising the execution of financial regulations, developing financial policies, and establishing auditing systems for financial reports [2][3] Financial Management Structure - The company must establish a clear financial management structure that defines decision-making and risk management responsibilities [3][4] - A comprehensive budget management system centered on cash flow is required to maximize enterprise value [3][4] Financial Reporting and Analysis - The company is required to prepare and disclose accurate financial reports in accordance with relevant laws and regulations [26][27] - The board of directors is responsible for the authenticity and completeness of financial reports [26][27] Cost Control and Budget Management - The company must implement a cost control management system and establish necessary approval procedures for expenses [49][50] - A comprehensive budget system is mandated, with the shareholders' meeting as the highest authority for budget approval [56][57] Asset Management - The company is required to establish asset management systems, including receivables, inventory, and fixed assets [40][41][42] - Regular assessments and audits of assets are necessary to ensure proper management and compliance with regulations [40][41][42] Risk Management and Supervision - The company must implement internal control systems to ensure effective financial supervision and prevent conflicts of interest [95][96] - An internal audit system is required to monitor financial activities and ensure compliance with laws and regulations [99][100]