诚邦股份: 诚邦股份：控股子公司管理制

Core Points - The article outlines the management system for Chengbang Ecological Environment Co., Ltd. and its subsidiaries, aiming to standardize internal operations and clarify responsibilities between the parent company and subsidiaries [1][3] - The system is applicable to the company and its subsidiaries, including wholly-owned and controlling subsidiaries, and emphasizes the need for effective control mechanisms to enhance operational efficiency and risk resistance [1][3] - Subsidiaries are required to establish their own management control systems in accordance with the parent company's guidelines and are subject to supervision [1][3] Group 1: Governance and Management Structure - The company emphasizes the importance of independent accounting and management for subsidiaries, allowing them to determine their internal management structures while ensuring compliance with the parent company's regulations [3][5] - Subsidiaries must report significant transactions and decisions that could impact the company's interests, including development plans, external transactions, and key personnel appointments [5][6] - The governance structure mandates regular meetings, with specific procedures for agenda approval and documentation to ensure transparency and accountability [5][6] Group 2: Financial Management and Reporting - Subsidiaries are responsible for the accuracy and completeness of their financial reports, which must be reviewed and approved by designated company officials [9][12] - The company requires subsidiaries to adhere to unified accounting policies and participate in financial budgeting and auditing processes [12][13] - Any significant financial activities, such as asset purchases or debt restructuring, must be reported to the parent company for approval [6][8] Group 3: Compliance and Oversight - The management system includes provisions for compliance with national laws and internal regulations, ensuring that subsidiaries operate within legal frameworks [4][13] - The company retains the right to impose penalties on subsidiaries for non-compliance or actions that negatively impact the company's interests [7][10] - Regular audits and performance evaluations are mandated to assess the subsidiaries' adherence to the established management system and overall performance [10][13]