根据东风公司旗下港股上市平台东风集团股份（00489.HK）披露的信息，冯长军除担任东风公司党委 常委、总会计师外，还任东风日产汽车金融有限公司董事长，东风集团股份董事会秘书、副总裁。 在此之前，冯长军分别于2001年至2007年期间先后任中国兵器装备集团公司财务与审计部总会计处、预 算处员工，预算处副处长、财务部预算处副处长；于2007年至2010年期间先后任济南轻骑摩托车股份有 限公司财务副总监、董事、副总经理；于2010年至2016年期间先后任中国兵器装备集团公司财务部副主 任、兵器装备集团财务有限责任公司副总经理；于2016年至2018年期间先后任重庆汽车金融有限公司董 事、总经理、党委书记，长安汽车金融有限公司总经理、董事；于2018年至2020年6月期间任中国兵器 装备集团有限公司财务部主任、长安汽车金融有限公司董事长。2020年6月12日，东风公司召开领导班 子扩大会，宣布冯长军任东风公司党委常委、总会计师。 据新华社报道，10月11日，东风汽车集团有限公司召开领导班子（扩大）会议。受中央组织部领导委 托，中央组织部有关干部局负责同志宣布了党中央关于东风汽车集团有限公司总经理任职的决定：冯长 军 ...

Core Points - The financial management system of the company aims to standardize financial behaviors, enhance internal controls, clarify economic responsibilities, prevent operational risks, and protect the legal rights of shareholders and creditors [2][5][6] - The company establishes a clear division of financial management responsibilities and authorities under a centralized management system [5][8] - The financial management center is responsible for organizing, coordinating, controlling, and supervising the company's financial activities [4][8] Financial Management Framework - The board of directors is accountable to the shareholders' meeting and exercises financial management powers according to the company's articles of association [2][3] - Independent directors have special powers in financial management, including reviewing financial information and supervising internal controls [2][3] - The financial director is responsible for the company's financial activities and reports to the CEO [3][4] Budget Management - The company implements comprehensive budget management and strict budget control, with annual financial budgets prepared at the end of each year [8][9] - Financial budgets include business income, costs, expenses, investments, and cash flow forecasts [8][9] - Any financial expenditures exceeding budget limits require a formal adjustment application process [8][9] Fundraising and Borrowing - The company manages long-term and short-term borrowings, requiring approval from the board for amounts exceeding the chairman's authority [7][9] - Borrowing costs are capitalized if they relate to qualifying assets, while other borrowing costs are recognized as expenses [7][9] Cash Management - The company promotes electronic payments and bank transfers, minimizing cash transactions [9][10] - Cash receipts must be deposited promptly, and cash management must comply with national regulations [9][10] Accounts Receivable Management - The company categorizes accounts receivable based on credit risk and calculates expected credit losses [11][12] - Business departments are responsible for assessing customer creditworthiness and ensuring timely collection of receivables [11][12] Fixed Asset Management - Fixed assets are managed under a three-tier responsibility system, with specific departments responsible for direct management, accounting, and supervision [15][16] - The company conducts regular inventory checks and maintains detailed records of fixed assets [15][16] Intangible Assets and Long-term Expenses - The company manages intangible assets, including patents and trademarks, ensuring compliance with relevant regulations [24][25] - Long-term expenses are amortized over their useful lives, with specific guidelines for different types of expenses [27][28]

Core Points - The financial management system of Zhejiang Century Huatong Group Co., Ltd. aims to standardize financial behavior, enhance financial management and internal control, prevent operational risks, improve economic efficiency, and protect shareholder rights [1] - The financial management objectives include maximizing enterprise value and shareholder interests [1] - The company has established a financial management center responsible for accounting, financial analysis, and providing financial support for operations [1][2] Financial Management Structure and Responsibilities - The company has set up a financial accounting management institution and appointed a financial director responsible for financial management [1][2] - The financial management center is tasked with managing and guiding the financial departments of subsidiaries, with the authority to recommend financial personnel [1][2] - Financial personnel must adhere to legal and regulatory requirements and report any violations of financial regulations [1][2] Major Accounting Policies - The company follows the accounting standards issued by the Ministry of Finance of the People's Republic of China [1][3] - The accounting period is from January 1 to December 31 each year, with the Chinese Yuan as the functional currency [1][3] - The company uses the accrual basis for accounting and recognizes foreign currency transactions at the spot exchange rate on the transaction date [1][3] Financial Instruments - Financial assets are classified into three categories based on their management model and cash flow characteristics: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss [2][3] - The company recognizes expected credit losses for financial assets measured at amortized cost and those measured at fair value with changes recognized in other comprehensive income [5][6] Inventory and Long-term Investments - Inventory is measured at the lower of cost and net realizable value, with specific methods for different types of inventory [8][9] - Long-term equity investments are accounted for using the cost method or the equity method, depending on the level of control or influence over the investee [9][10] Asset Management - The company capitalizes borrowing costs when certain conditions are met, including the occurrence of asset expenditures and borrowing costs [13] - Intangible assets are measured at cost, with specific guidelines for amortization and impairment [14][15] Revenue Recognition and Government Grants - Revenue is recognized when control of goods is transferred to customers, with specific criteria for different types of transactions [19] - Government grants are recognized as deferred income and amortized over the useful life of the related assets [19] Leasing and Segment Reporting - Lease liabilities are recognized at the present value of future lease payments, with specific accounting treatments for different types of leases [20] - The company determines reportable segments based on operational divisions that generate revenue and incur expenses [21]

Core Points - The document outlines the financial management system of Shanghai Environment Group Co., Ltd, aiming to strengthen financial management, standardize financial behavior, and prevent financial risks [1][2][3] - The financial management system applies to the company and its subsidiaries, including wholly-owned and controlled subsidiaries [1][2] - The company emphasizes the importance of establishing a financial management framework that includes budgeting, cost control, and financial supervision [1][3][4] Financial Management Responsibilities - The financial departments of the company and its subsidiaries are responsible for guiding, managing, and supervising financial activities [2][3] - Key responsibilities include supervising the execution of financial regulations, developing financial policies, and establishing auditing systems for financial reports [2][3] Financial Management Structure - The company must establish a clear financial management structure that defines decision-making and risk management responsibilities [3][4] - A comprehensive budget management system centered on cash flow is required to maximize enterprise value [3][4] Financial Reporting and Analysis - The company is required to prepare and disclose accurate financial reports in accordance with relevant laws and regulations [26][27] - The board of directors is responsible for the authenticity and completeness of financial reports [26][27] Cost Control and Budget Management - The company must implement a cost control management system and establish necessary approval procedures for expenses [49][50] - A comprehensive budget system is mandated, with the shareholders' meeting as the highest authority for budget approval [56][57] Asset Management - The company is required to establish asset management systems, including receivables, inventory, and fixed assets [40][41][42] - Regular assessments and audits of assets are necessary to ensure proper management and compliance with regulations [40][41][42] Risk Management and Supervision - The company must implement internal control systems to ensure effective financial supervision and prevent conflicts of interest [95][96] - An internal audit system is required to monitor financial activities and ensure compliance with laws and regulations [99][100]

Core Viewpoint - Wuxi Delinhai Environmental Technology Co., Ltd. received a warning letter from the Jiangsu Securities Regulatory Bureau due to significant issues in financial reporting and credit risk assessment related to accounts receivable [1][2]. Group 1: Warning Letter Details - The warning letter indicates that the company failed to adequately assess the credit risk of certain clients before the disclosure of the 2023 annual report, despite signs of significant changes in their credit risk characteristics [1][2]. - The company continued to provision for bad debts based on historical aging categories, which does not comply with the relevant accounting standards [2]. - The actions of the company were found to violate the Information Disclosure Management Measures for Listed Companies, leading to the issuance of the warning letter [2]. Group 2: Responsibilities and Actions - The financial officer, Ji Lehua, was held primarily responsible for the violations due to a lack of diligence [2]. - The company has committed to improving its financial management and information disclosure quality in response to the warning letter [3]. - The company will adhere to regulatory requirements and maintain normal business operations while fulfilling its disclosure obligations [3].

Core Points - The financial management system of Fujian Dongbai Group Co., Ltd. aims to enhance financial management, standardize internal controls, and improve the quality of financial information [1][2] - The system applies to the company and all subsidiaries within the consolidated financial statements [1] - The basic principles of financial management include unified management, hierarchical responsibility, authorization and approval management, separation of duties, and internal supervision [1][2] Financial Management System - The president is fully responsible for daily financial management and reports to the board of directors [3] - The company has a financial director appointed by the board, responsible for overall financial activities [3] - The financial center of the group implements financial management across the enterprise, with subsidiary financial personnel under its unified leadership [3] Accounting Basis and Norms - The company follows national accounting standards and develops accounting policies accordingly [4] - Accounting policies must remain consistent across accounting periods unless changes are required by law or for improved reliability [4] - All accounting records must be based on actual economic transactions, and no false information is allowed [4][5] Fund Management - The company implements centralized fund management and budget control to meet financial needs while minimizing costs [6] - All fund payments require appropriate authorization based on the nature of the payment [6] - A responsibility system is established for monetary fund operations to ensure separation of duties and supervision [6] Budget Management - The company practices comprehensive budget management, including operational, investment, and financing budgets [7] - The budget is prepared based on strategic requirements and is subject to regular monitoring and reporting [7][8] - Adjustments to the budget are made only under significant changes in market conditions or operational needs [8] Investment Management - Investment management includes both internal and external investments, with a dedicated investment decision-making committee [9] - The company must maintain proper accounting for investments and ensure compliance with internal management procedures [9] Asset Management - The company manages various assets, including receivables, inventory, fixed assets, and intangible assets [10][11] - Regular assessments and audits of assets are conducted to ensure their safety and value [10][11] Liability Management - Liabilities are categorized into current and non-current, with specific management practices for each type [40] - The company maintains detailed records of accounts payable and contract liabilities [41] Owner's Equity and Profit Distribution - Owner's equity includes capital stock, capital reserves, and retained earnings, with specific rules for profit distribution [43][44] - The board of directors must implement profit distribution decisions within two months of shareholder approval [48] Cost and Expense Management - The company controls costs and expenses through budget management, ensuring accountability for budget execution [49][50] Tax Management - Tax management focuses on legal compliance and cost-effectiveness, with regular assessments of tax risks [52][53] - The financial department is responsible for identifying and managing tax risks systematically [56][57] Financial Reporting and Analysis - Financial reports must adhere to national accounting standards and be prepared accurately [58][59] - Regular financial analysis meetings are held to evaluate the company's financial status and operational performance [61] Financial Information System - The company utilizes a unified financial information system for accounting and financial management [62][63] Financial Supervision and Control - Internal controls are established to ensure effective supervision and separation of incompatible duties [65][66] - The board's audit committee oversees financial activities and internal audits [66]

Core Viewpoint - The company anticipates achieving a net profit of no more than RMB 500,000 by mid-2025, a significant improvement compared to a net loss of approximately RMB 81.5 million in the same period of 2024 [1] Group 1: Operational Efficiency - The company has implemented AI-driven solutions across its entire business chain, enhancing operational efficiency from customer acquisition to backend services [1] - Human-machine collaboration has shortened business turnaround cycles and improved resource input-output ratios [1] Group 2: Cost Control - The company has transitioned from "passive cost-cutting" to "active efficiency enhancement" through AI management tools [1] - Dynamic monitoring and precise control of core cost items such as procurement, labor, and operations have effectively reduced the proportion of non-core expenditures [1] Group 3: Financial Management - The company has strengthened credit period management, accelerating accounts receivable turnover and reducing capital occupation costs [1] - These measures promote financial stability and enhance overall financial management [1]

Core Points - The document outlines the financial management system of Nantong Jiangshan Pesticide Chemical Co., Ltd, aiming to enhance financial management, standardize financial behavior, and protect shareholder rights [1][2] - The financial management principles include establishing a sound internal financial management system, accurately reflecting the company's financial status, and effectively preventing financial risks [1][2] - The financial management structure emphasizes unified management and hierarchical accounting, with clear responsibilities assigned to various roles within the organization [2][3] Financial Management Organization and Responsibilities - The financial management organization is structured to ensure unified management and accountability, with the legal representative responsible for the authenticity and legality of economic activities [2][3] - The finance department is tasked with managing financial operations, preparing financial statements, and ensuring compliance with external audit requirements [3][4] Asset Management - The management of current assets includes cash management, accounts receivable, and inventory management, ensuring safety and completeness of receivables and proper valuation of inventory [5][6] - Fixed assets and construction in progress are managed based on actual costs, with regular physical inventory checks and depreciation accounting [7][8] External Investment Management - The company’s external investments are guided by national laws, focusing on acquiring substantial control over long-term equity investments [8][9] - Investments are valued based on actual payments or agreed-upon values for physical and intangible assets [9][10] Cost and Expense Management - The company defines its costs and expenses related to operational activities, ensuring that all costs are accurately recorded and comply with accounting standards [10][11] - Cost accounting is performed using actual cost methods, tailored to the company's production processes [11][12] Profit Distribution Management - The company mandates a 10% allocation of annual after-tax profits to statutory reserves, with specific rules for profit distribution among shareholders [12][13] - Any profit distribution must comply with legal requirements, and shareholders are liable for returning improperly distributed profits [13] Financial Reporting - The finance department is responsible for preparing and disclosing financial reports, ensuring the separation of duties in the reporting process [12][13] - The company must maintain consistency in accounting policies and practices to ensure comparability of financial statements [13]

Core Viewpoint - The essence of restarting is to seek new possibilities and embrace change in the second half of 2025 [3][105]. Group 1: Time Management - The excessive consumption of short videos leads to wasted time and a sense of emptiness, suggesting the need to reclaim time sovereignty [15][18][21]. - Recommendations include closing personalized video recommendations, utilizing fragmented time for learning, and establishing a focused work environment [22][23][24]. Group 2: Health and Well-being - Emphasizing the importance of health as a prerequisite for a high-quality life, with suggestions for resetting biological clocks, exercising regularly, and optimizing diet [26][32][36][37][38]. Group 3: Financial Management - The need to build a financial fortress in uncertain times, advocating for better spending habits, debt management, and savings [43][44][47]. - Strategies include budgeting across different accounts, reducing unnecessary expenses, and exploring side jobs for additional income [48][49][50]. Group 4: Career Stability - The significance of maintaining stable employment in uncertain times, with a focus on enhancing professional skills and emotional management in the workplace [58][61][62]. - Encouragement to engage in deep work to improve efficiency and personal growth [63]. Group 5: Social Networking - The correlation between personal growth and social circles, suggesting that changing environments can lead to new opportunities [66][70]. - Recommendations include avoiding negative influences, actively seeking new connections, and being open to asking for help [72][73][74]. Group 6: Cognitive Development - The importance of cognitive upgrades for personal breakthroughs, advocating for expanded knowledge and practical application [82][86][88]. - Suggestions include broadening cognitive boundaries, mastering thinking models, and integrating knowledge with action [86][87][88]. Group 7: Environmental Influence - The impact of living environments on personal well-being, highlighting the need for cleanliness and organization to foster positive energy [92][98]. - Recommendations for decluttering, organizing spaces, and creating a pleasant home environment to enhance mood and attract good fortune [102][103][104].

Core Viewpoint - The article highlights promotional membership offers and educational courses related to investment banking and corporate finance, emphasizing significant discounts and a variety of learning opportunities for professionals in the field [2][4][6]. Membership Offers - Various membership options are available at discounted prices, including: - Annual Card: ¥4099, now ¥2799 - Semi-Annual Card: ¥2599, now ¥1799 - Honor Card: ¥1499, now ¥999 - Monthly Card: ¥699, now ¥599 [1]. Educational Courses - A range of courses is offered for free or at reduced prices, covering essential topics in investment banking and corporate finance, such as: - Mergers and Acquisitions Practicalities - Corporate Compliance Practices - Private Equity Fund Practices - AI Applications in Investment Banking [4][7][8]. - Specific courses include: - Mergers and Acquisitions with 140 case studies (4.9 hours) at ¥199.5 - Corporate Governance Compliance Issues (1.5 hours) at ¥84.5 - Financial Valuation Modeling from beginner to advanced (7.4 hours) at ¥149.5 [7][8]. Promotional Period - The promotional period for membership and courses runs from June 19 to June 26, with special pricing for two-year memberships at ¥3299 [2][8].