安正时尚: 安正时尚集团股份有限公司财务管理制度

Core Viewpoint - The financial management system of Anzheng Fashion Group Co., Ltd. aims to standardize accounting practices, ensure the quality of accounting information, and enhance economic efficiency while protecting shareholder rights [1]. Group 1: General Principles - The financial management system is established based on relevant laws and regulations, including the Company Law and Accounting Law of the People's Republic of China, as well as the company's specific circumstances [1][2]. - The system applies to the company and all subsidiaries, allowing them to create implementation details based on their actual situations [1]. Group 2: Accounting System - The financial management work is organized under the leadership of the board of directors and implemented by the president, with the financial director responsible for reporting to both [2]. - The finance department must establish a responsibility system to meet accounting business needs, ensuring that roles are clearly defined and that no conflicts of interest arise [2]. Group 3: Accounting Practices - Accounting records must reflect the company's various production and operational activities, adhering to national accounting standards [5]. - Financial reports must be prepared monthly, ensuring accuracy and completeness, and must be submitted on time [5][6]. Group 4: Financial Reporting - The company's financial reports consist of accounting statements and notes, following the relevant accounting standards [7]. - Financial reports are categorized into quarterly, interim, and annual reports, with specific deadlines for submission [7][8]. Group 5: Profit Distribution - After paying income tax, profits are distributed according to specific rules, ensuring that legal reserves are met before any distribution to shareholders [8]. - The company aims to maintain a stable and continuous profit distribution policy, considering shareholder interests and the company's operational needs [9]. Group 6: Accounting Archives Management - Accounting archives, including vouchers, ledgers, and financial reports, must be properly managed and stored, with specific retention periods [10][11]. - The finance department is responsible for the management of accounting archives, ensuring they are organized and protected from damage [10]. Group 7: Accounting Information System Management - The company utilizes a unified accounting information system across subsidiaries to ensure quality and efficiency in financial management [11]. - The system must be properly managed and maintained, with appropriate backup procedures in place [11].