登云股份: 年报信息披露重大差错责任追究制度

Core Viewpoint - The company aims to enhance the quality and transparency of annual report information disclosure, ensuring accountability for responsible personnel and compliance with relevant regulations [1][2][3] Group 1: Regulations and Compliance - The company establishes a system to improve the operational standards of annual report information disclosure, aligning with various laws and regulations [1] - Relevant personnel must strictly adhere to the "Enterprise Accounting Standards" and internal control systems to ensure the authenticity and fairness of financial reports [2] - Major errors in annual report disclosures include significant accounting errors, omissions, and discrepancies in performance forecasts [2][3] Group 2: Error Recognition and Handling Procedures - Specific criteria for recognizing major accounting errors include discrepancies in revenue or profit exceeding 5% of the audited total, with absolute amounts over 5 million [4] - The company must engage qualified accounting firms to audit corrected annual financial reports [4] - The internal audit department is responsible for collecting data, investigating causes of errors, and proposing corrective measures [4][5] Group 3: Accountability and Penalties - The company will hold responsible individuals accountable for significant errors in annual report disclosures, including the chairman, general manager, and financial director [7] - Serious cases of disclosure errors may lead to heavier penalties, including dismissal or economic sanctions [7][8] - The board of directors will disclose decisions regarding accountability for major disclosure errors through temporary announcements [8]