金开新能的成功入选，不仅展现了公司内控在风险防范、运营效率、经济效益等方面的成效，更是 监管机构与行业专家对其内控工作的权威认可，为公司治理能力建设开启新起点。 未来，金开新能将以"三条曲线"战略为引领，以此次获奖为契机，持续推进内控体系优化升级，进 一步完善内控体系的系统性与业务适配性，强化全流程风险防控闭环管理，推动内控从"合规保 障"向"价值创造"深度转型。公司将以坚实的内控体系支撑现代能源企业建设，同时为国有企业及行业 内控体系优化贡献"金开方案"。 原标题：金开新能斩获"2025年上市公司内部控制最佳实践案例" 内部控制是规范企业经营管理活动、防范内外部风险、提升管理效率和效果、保障战略目标实现的 重要机制，更是企业稳健发展的"压舱石"。此次上市公司内部控制最佳实践案例评选，旨在以优秀企业 为标杆发挥示范引领作用，激发行业内生动力，助力打造内控实践的"中国范式"。 近日，中国上市公司协会正式公布"2025年上市公司内部控制最佳实践"评选结果，金开新能源股份 有限公司（以下简称金开新能）从全国超5000家上市公司中脱颖而出，荣获"最佳实践案例"。 本次评选由中国上市公司协会牵头组建权威评审专家组。评选 ...

一、公司股票被实施其他风险警示的相关情况 登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：688287 证券简称：*ST观典公告编号：2025-052 观典防务技术股份有限公司关于公司股票被叠加实施其他风险警示的进展公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性依法承担法律责任。 重要内容提示： ● 观典防务技术股份有限公司（以下简称"公司"）存在实际控制人高明先生（以下简称"实控人"）非经 营性资金占用的情况。根据《上海证券交易所科创板股票上市规则》（以下简称"《上市规则》"）第 12.9.1条规定，公司股票自2024年11月4日起被实施其他风险警示。 ● 截至2025年4月26日，公司无商业实质保理事项仍有共计9,694.72万元被划扣未归还，实控人高明先生 确认上述划扣情形构成其本人对公司的非经营性资金占用。2025年4月28日，公司2024年度财务报告内 部控制被会计师出具否定意见，触及《上市规则》第12.9.1条第一款第（三）项所述之情形，即"最近一 个会计年度财务报告内部控制被出具无法表示意见或否定意见的审计报 ...

在董秘专题活动中，多家上市公司高管在分享中一致认为，当前公司治理的核心挑战在于制度执行不到 位和治理结构不均衡。国企普遍面临执行弱、流程穿透力不足的问题，需将合规管理全面嵌入业务流 程；民企则多受"一股独大"制约，亟待增强独董和董秘的独立性以保护小股东权益。此外，参会代表们 呼吁建立覆盖控股股东及其关联方的常态化交易审核机制，并强化内外部多层次沟通，以推动治理从形 式合规迈向实质有效。 在财务总监专题活动中，"业财融合"和"系统控制"成为热议焦点。多位财务总监表示，有效内部控制必 须建立在一体化、可追溯的信息系统基础上。一套能够整合业务流转、票据管理和资金收付的ERP系 统，不仅可以提升运营效率，更能从根本上杜绝"三流不一致"导致的虚假交易和财务舞弊。此外，他们 一致认为，审计委员会必须实质化运作，真正具备监督财务报告、内部控制及关联交易的权责能力。 本次活动通过河北证监局的专业政策指导、真实风险案例剖析以及上市公司之间的实践经验交流，为参 会企业提供了系统、务实、可操作的治理提升方案。多位与会代表对《证券日报》记者表示，活动内容 直面当前公司治理中的难点与盲点，既有监管红线的警示，也有落地方法的指导，收获远 ...

Core Points - The annual compliance review for Nasdaq-listed companies is crucial for ensuring adherence to listing rules, SEC regulations, and maintaining investor trust [2] - The review focuses on the authenticity of financial reports, effectiveness of corporate governance, compliance with information disclosure, and soundness of internal controls [2] Financial Reporting and Audit Compliance - Nasdaq requires companies to submit independently audited annual reports (Form 10-K), emphasizing the authenticity and transparency of financial statements [2] - Key areas of focus include financial statement audits, compliance with the Sarbanes-Oxley Act (SOX), and consistency of financial data [3] Corporate Governance and Board Compliance - Nasdaq rules impose strict requirements on corporate governance, with annual reviews focusing on board composition and independence, executive compensation, and shareholder rights [2][3] - The majority of board members must be independent, and the audit committee must consist entirely of independent directors, with at least one possessing financial expertise [3] Information Disclosure and Transparency - Nasdaq emphasizes timely, accurate, and complete information disclosure, with annual reviews covering annual reports (Form 10-K) and proxy statements [4] - Companies must ensure timely submission of Form 8-K for significant events, avoiding delays or omissions [4] Internal Control and Risk Management - The annual review assesses the overall risk management framework, including key business process controls and risk management policies [6] - Companies must disclose major risks and their mitigation strategies, with auditors evaluating management's ability to identify and respond to risks [7] Listing Rules and Ongoing Compliance - Nasdaq maintains strict ongoing listing requirements, with annual reviews verifying compliance with listing standards and other obligations [6] - Companies must ensure compliance with regulations such as anti-money laundering (AML) and data privacy laws [7] Special Considerations for Certain Company Types - Foreign Private Issuers can use IFRS for financial reporting but must disclose differences from US GAAP [7] - Emerging Growth Companies may simplify certain disclosures but must still meet basic financial and governance requirements [7]

Group 1 - The core viewpoint of the news is that China Ping An has been awarded the "Best Practice in Internal Control for Listed Companies" for its integrated management practice in regulatory internal control [1][2] - Internal control is identified as a key management mechanism for enterprises to standardize operations, prevent risks, enhance management efficiency, and ensure the effective realization of strategic goals [1] - China Ping An has developed an integrated internal control management model characterized by clear positioning, efficient mode, and technology empowerment [1] Group 2 - The internal control practices of China Ping An exhibit three main characteristics: clear positioning, efficient mode, and technology empowerment [1] - The company’s internal control management acts as a "guardian" and "gatekeeper," focusing on risk management and compliance effectiveness [1] - The transition to a proactive management model allows for precise and controllable risk management, supported by key performance indicators such as external regulation conversion rate and control effectiveness [1] Group 3 - The event was organized by the China Association of Public Companies under the guidance of the Ministry of Finance and the China Securities Regulatory Commission, evaluating companies on their risk identification and internal control effectiveness [2] - China Ping An's achievements in internal control system construction have been highly recognized, showcasing advanced levels and industry influence [2] - The company aims to continuously improve its internal control and compliance management mechanisms to enhance risk prevention and operational efficiency [2]

Group 1 - The company held its 2025 semi-annual performance briefing on September 26, 2025, via an online interactive format to discuss its performance and operational status with investors [1][2] - Key executives, including the General Manager and Financial Director, participated in the briefing to engage with investor inquiries [2] Group 2 - Investors raised questions regarding the company's plans for performance improvement in the fourth quarter, to which the company responded that it aims to strengthen its existing game and film business while exploring growth potential in the film industry, gaming, and IT services [3] - The company confirmed that a subsidiary is one of the producers of the drama "Flying to My Heart," and advised investors to monitor relevant platforms for the release date [4] - The company detailed its gaming portfolio, highlighting that its subsidiary, Taole Network, focuses on developing and operating turn-based online and mobile games, with key titles including "Peach Blossom Source" and "Fairy Spirit" [5]

Core Viewpoint - Zhejiang Pava New Energy Co., Ltd. has been placed under risk warning due to a negative audit opinion on its internal controls for the 2024 financial report, leading to the implementation of risk warnings on its A-share stock starting May 6, 2025 [2][3]. Group 1: Risk Warning Implementation - The audit firm Tianjian issued a negative opinion regarding the company's internal controls for the 2024 financial report, resulting in the stock being placed under risk warning as per the Shanghai Stock Exchange rules [2][3]. - The company is required to disclose progress on the risk warning at least once a month during the warning period [2]. Group 2: Measures Taken Post Risk Warning - The company has initiated a comprehensive internal control diagnosis and accountability tracing, hiring third-party firms to review deficiencies and implement targeted improvements [4]. - Management changes have occurred, with the resignation of the former chairman and general manager, and the election of a new board of directors [5]. Group 3: Training and Education Initiatives - The company is conducting compliance training for management and specialized training for accounting personnel to enhance awareness of regulations and improve operational integrity [6][8]. - Internal training sessions have been held to deepen the understanding of accounting standards among financial staff [9]. Group 4: System Improvement and Monitoring - The finance department is revising accounting policies and enhancing communication between finance and business personnel to ensure compliance with revenue recognition standards [10]. - The company is strengthening its internal audit capabilities and has engaged third-party firms for compliance audits to identify and mitigate potential risks [14][16]. Group 5: Fund Recovery Efforts - The company is actively pursuing the recovery of funds misappropriated by a former executive, with a total of 191.34 million yuan involved, and has received partial repayment [18][19]. - Legal actions have been initiated against the former executive for alleged embezzlement and information disclosure violations [19]. Group 6: Corporate Governance Changes - The company has completed the registration of changes in corporate governance, including the cancellation of the supervisory board and the election of new directors and management [21][22]. - The updated business license reflects the new legal representative and registered capital of 1.59047514 billion yuan [22].

Core Points - The core issue is that Dongfang Materials has been ordered by the Anhui Regulatory Bureau of the China Securities Regulatory Commission to rectify its accounting and internal control deficiencies within 30 days [1][3]. Group 1: Violations Identified - The violations primarily focus on two areas: non-compliance in accounting practices, including missing original vouchers for salary accruals and lack of segregation of duties in voucher preparation and review [2]. - Internal control weaknesses were noted in procurement, expense management, salary management, and approval processes, such as the absence of written inquiries for large equipment purchases and inconsistent criteria for employee bonuses [2]. Group 2: Rectification Requirements - The Anhui Regulatory Bureau has mandated Dongfang Materials to complete the necessary corrections and submit a written report within 30 days of receiving the decision [3]. - The company has the option to apply for administrative reconsideration or file a lawsuit if it disagrees with the regulatory measures, but the measures will remain in effect during this period [3]. Group 3: Company Response - Dongfang Materials has expressed its commitment to addressing the issues raised, emphasizing the importance of adhering to relevant accounting standards and regulations [4]. - The company reassured that the administrative measures will not impact its daily operations and will implement corrective actions to protect the interests of the company and its shareholders [4].

Core Insights - The "2025 China Listed Companies Internal Control Best Practice Case" results have been officially announced by the China Listed Companies Association, recognizing outstanding internal control practices [1][3] - The evaluation process involved multiple rounds of strict selection, including case collection and expert blind reviews, with the selected cases to be compiled and promoted nationwide [3] Group 1: Award Significance - The successful inclusion of internal control practice cases reflects a high level of internal control management and confirms the company's solid management foundation during its strategic transformation [5] - The award serves as a significant recognition of the company's past achievements in internal control construction and as a motivation for future management improvement [5] Group 2: Business Performance - Since establishing its strategic focus on high-quality development in various sectors, the company has accelerated its transformation, with notable growth in its automotive and new energy business segments [5] - In the first half of 2025, the new energy business generated revenue of 402 million yuan, a substantial increase of 177.09% year-on-year, while the automotive segment achieved revenue of 507 million yuan, up 24.30% year-on-year [5] - The combined revenue contribution from these two segments has exceeded 60%, indicating significant progress in the company's business transformation [5] Group 3: Future Outlook - The company aims to use this award as a new starting point to deepen its internal control system, enhance management levels, and strengthen risk resistance capabilities [5] - Internal control is viewed not only as a compliance safeguard but also as a core engine driving value creation for the enterprise [5]

Group 1 - The event "Best Practice Cases of Internal Control for Listed Companies 2025" was held in Beijing, organized by the China Listed Companies Association, where Jinmoly Group and Baotai Group's subsidiaries won awards for their internal control practices [2][4] - Internal control is a key mechanism for regulating business management activities, preventing risks, enhancing management efficiency, and ensuring the achievement of strategic goals [4] - The recognition of Jinmoly and Baotai demonstrates their outstanding performance in innovation of internal control mechanisms, practical results, and policy responses, highlighting the group's deep exploration and solid accumulation in internal control work [4][6] Group 2 - The group has achieved significant results in risk prevention, operational efficiency, and economic benefits through continuous deepening of internal control construction, providing a solid guarantee for high-quality development [6] - The award will serve as an opportunity for the group to continue adhering to compliance, targeting goals, and exploring new paths and measures for internal control construction, thereby enhancing governance and risk management capabilities [6]