华光新材: 华光新材子公司管理制度

Core Viewpoint - The document outlines the subsidiary management system of Hangzhou Huaguang Welding New Materials Co., Ltd., emphasizing the importance of effective control and integration mechanisms to enhance operational efficiency and risk resistance of the company [1][2]. Group 1: General Principles - The company aims to strengthen the management of its subsidiaries to maintain its overall image and protect investor interests, in accordance with relevant laws and regulations [1]. - Subsidiaries are defined as companies where the parent company holds more than 50% of the shares or has actual control despite holding less than 50% [1]. - Subsidiaries must establish a sound governance structure and management systems in compliance with the Company Law and other relevant regulations [2]. Group 2: Financial Management - The primary task of financial management for subsidiaries is to implement national fiscal and tax policies, ensuring the legality, authenticity, and completeness of financial data [3]. - Subsidiaries are required to develop financial and accounting systems based on their operational characteristics and management requirements, adhering to national accounting standards [4]. Group 3: Operational and Investment Decision Management - All operational activities of subsidiaries must comply with national laws and regulations, aligning with the overall development plan and operational goals of the parent company [5]. - External investments by subsidiaries must follow the company's external investment management system and be approved by internal decision-making bodies [5]. Group 4: Internal Audit Supervision - The company will conduct regular or irregular audits of its subsidiaries, focusing on economic efficiency, major contracts, and the economic responsibilities of unit leaders [6][7]. - Subsidiaries must prepare for audits and cooperate during the auditing process, executing audit opinions approved by the board of directors [7]. Group 5: Information Disclosure - Subsidiaries are required to follow the company's information disclosure management system, providing necessary information and reporting significant matters promptly [8][9]. - Financial reports and operational summaries must be submitted to the board of directors within specified timeframes after the end of each reporting period [9]. Group 6: Relationship Between Parent and Subsidiaries - The operational plans and management of subsidiaries must align with the parent company's overall goals and long-term development plans to ensure balanced and efficient growth [10]. - Subsidiaries' activities, including internal management and financial practices, are subject to guidance and supervision from the parent company [10].