北京声迅电子发布对外担保管理制度，严控担保风险

Group 1 - The company has established a "External Guarantee Management System" to protect investors' rights, standardize external guarantee behavior, and prevent guarantee risks [1][2] - External guarantees are defined as guarantees provided by the company for others, including guarantees for controlling subsidiaries, and must be managed uniformly [1] - Any external guarantee requires approval from the board of directors or shareholders' meeting, and company directors and senior management must carefully control guarantee debt risks [1][2] Group 2 - The highest decision-making body for external guarantees is the shareholders' meeting, while the board of directors exercises decision-making authority according to the company's articles of association [2] - Specific guarantees, such as those exceeding a certain percentage or for high debt ratio entities, require board review and submission to the shareholders' meeting [2] - The financial department is responsible for handling external guarantees, conducting credit investigations, and managing guarantee contracts and documentation [2]