Core Viewpoint - The financial management system of Hubei Hendi Pharmaceutical Co., Ltd. aims to strengthen financial management, standardize financial behavior, and protect shareholder rights, in accordance with relevant laws and regulations [1][2]. Financial Management System - The financial management system covers financial management framework, accounting management, comprehensive budget management, and accounting record management [1]. - The financial department is the center of financial management, responsible for organizing, supervising, and guiding financial work across the company and its subsidiaries [2]. - Each subsidiary must establish a financial department responsible for financial accounting and supervision, sharing responsibility for the legality and accuracy of financial reports [2][3]. - Financial personnel must possess the necessary professional capabilities and complete proper handover procedures when changing positions [3]. Financial Accounting Management - The company adheres to national accounting standards and regulations, ensuring accurate accounting records and financial reports [4]. - Financial departments must establish and improve basic financial accounting management systems to enhance efficiency and quality [4][5]. - Accounting information must reflect the true financial status and operational results, and must be timely and consistent [4][5]. Comprehensive Budget Management - Comprehensive budget management is essential for normal business operations and should involve all production and operational activities [6]. - The company has established a budget management committee, with the financial department as its executing body, to oversee budget preparation and execution [6][7]. - Budget execution periods are defined as January 1 to December 31 each year, with budget preparation occurring from November to December [7]. Asset Management - The management of monetary funds includes cash, bank deposits, and securities, with strict controls to ensure safety and compliance [8][9]. - All funds must be recorded in legal accounting books, and unauthorized financial practices are prohibited [8][9]. - The company must conduct regular cash counts and maintain accurate records of cash management [9]. Revenue, Cost, and Expense Management - Management of operating expenses and costs is conducted through budget control, ensuring all income is legally documented and accounted for [17][18]. - The company must adhere to the principle of matching revenue with costs, ensuring accurate cost accounting methods are applied [17][18]. Profit and Profit Distribution Management - The annual profit distribution plan must be approved by the board of directors and should follow a specific order of operations, including covering previous losses and allocating reserves [19][20]. - The use of reserves must comply with regulations and require board approval [20]. Financial Reporting and Analysis Management - Financial reports must accurately summarize the company's financial status and operational results, adhering to legal and regulatory requirements [19]. - Financial analysis should be based on accurate data and flexible methodologies to meet various analytical needs [19].
亨迪药业: 21-财务管理制度