Core Viewpoint - The China Banking and Insurance Regulatory Commission (CBIRC) has released a draft of the "Internal Control Management Measures for Wealth Management Companies" to enhance compliance and sustainable operations in the wealth management sector [1][2]. Group 1: Regulatory Framework - The new measures aim to establish a unified internal control standard for wealth management companies, enhancing compliance awareness and investor protection mechanisms [2][3]. - Since the implementation of the "Guiding Opinions on Regulating Financial Institutions' Asset Management Business," the asset management system in China has become increasingly refined, leading to a more stable operation of asset management institutions [2][3]. Group 2: Internal Control Requirements - The draft outlines comprehensive requirements for internal control systems, including organizational structure, control activities, and supervision, which are crucial for fostering a scientific and prudent investment philosophy [2][4]. - The internal control system is deemed the core framework for asset management institutions, essential for risk prevention and governance improvement [4][5]. Group 3: Risk Management - The measures emphasize the need for wealth management companies to establish risk isolation mechanisms to prevent the spread of financial risks across different institutions [5][6]. - Effective risk management is critical, especially as wealth management products transition to net value-based models, requiring companies to balance returns and volatility [4][5]. Group 4: Investor Protection - The draft highlights the importance of protecting investors' rights, necessitating the establishment of complaint handling mechanisms and conflict of interest prevention systems [6][7]. - With the growing number of investors in the wealth management market, the need for robust institutional safeguards to protect their interests is increasingly vital [6][7]. Group 5: Future Directions - The industry is encouraged to enhance regulatory frameworks and promote structural reforms to ensure sustainable and high-quality development of asset management institutions [5][8]. - There is a call for improved governance mechanisms that prioritize investor interests over shareholder benefits, particularly in scenarios where conflicts arise [7][8].

第一章 总则 第二章 审计委员会的人员组成 第一条 为了推进公司提高治理水平，规范公司董事会审计委员会的运作，根据《中 华人民共和国公司法》、《中华人民共和国证券法》、《上市公司治理准 则》、《企业内部控制基本规范》以及《南通泰禾化工股份有限公司章程》 （ 以下简称"《公司章程》" ）等相关规范性文件规定，制定本工作细则。 第二条 审计委员会是董事会下设的专门委员会，负责公司与外部审计的沟通及对 其的监督核查、对内部审计的监管、公司内部控制体系的评价与完善，对公 司正在运作的重大投资项目等进行风险分析以及对公司的关联交易进行控 制和日常管理。审计委员会对董事会负责，向董事会报告工作。 第三条 审计委员会成员须保证足够的时间和精力履行委员会的工作职责，勤勉尽 责，切实有效地监督公司的外部审计，指导公司内部审计工作，促进公司建 立有效的内部控制并提供真实、准确、完整的财务报告。 第四条 公司须为审计委员会提供必要的工作条件，配备专门人员或机构承担审计 委员会的工作联络、会议组织、材料准备和档案管理等日常工作。审计委员 会履行职责时，公司管理层及相关部门须给予配合。 第五条 董事会审计委员会应当符合下列条件： (一 ...

南通泰禾化工股份有限公司 内部审计工作制度 第一章 总 则 第一条 为规范南通泰禾化工股份有限公司（以下简称"公司"）内部审计工作， 提高内部审计工作质量，实现公司内部审计工作规范化、标准化，发挥内部审计工 作在促进公司经济管理、提高经济效益中的作用，根据《中华人民共和国公司法》 《中华人民共和国证券法》《中华人民共和国审计法》《审计署关于内部审计工作 的规定》《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自律 监管指引第 2 号——创业板上市公司规范运作》等有关法律、法规和其他规范性文 件以及《南通泰禾化工股份有限公司章程》（以下简称"《公司章程》"）的规定, 并结合公司实际情况制定本制度。 第二条 本制度适用于公司及合并报表范围内的子公司以及具有重大影响的参 股公司。 第三条 本制度所称内部审计，是指公司审计部或人员依据国家有关法律法规 和本制度的规定，对本公司各内部机构的内部控制和风险管理的有效性、财务信息 的真实性、完整性以及经营活动的效率和效果等开展的一种评价活动。 第四条 本制度所称内部控制，是指由公司董事会、管理层和全体员工共同实 施的、旨在合理保证实现以下基本目标的一系列控制活动 ...

Core Viewpoint - Qujiang Cultural Tourism has been facing multiple crises, including three consecutive years of losses, asset sales, and operational challenges, leading to significant regulatory scrutiny regarding its ongoing business viability [1][2]. Financial Performance - The company reported a revenue of 1.25 billion yuan in 2024, a decrease of 16.7% year-on-year, with a net profit of -131 million yuan [2]. - The company's net profit has been negative for three consecutive years, with projected losses of 69 million to 72.9 million yuan for the first half of 2025 [1][2]. Business Operations - The revenue from the company's scenic area management business in 2024 was 970 million yuan, down 32.6% year-on-year, with a gross margin decline of 13.57 percentage points [2]. - The company has ceased operations for certain scenic areas and will no longer receive management fees for others, impacting overall revenue and gross margin [3][4]. Accounts Receivable - As of the end of 2024, the company reported accounts receivable of 1.18 billion yuan, with a bad debt provision of 360 million yuan, representing a 31% provision rate [5]. - The company is actively pursuing collections on outstanding receivables, with a repayment plan from government-related entities scheduled from 2025 to 2029 [5]. Asset Sales - In 2024, the company transferred 100% of its subsidiary, Xi'an Qujiang Daming Palace National Heritage Park Co., Ltd., to a related party for 42.014 million yuan [6]. - The decision-making and disclosure processes related to this asset sale have been flagged for deficiencies, raising concerns about compliance and internal controls [6].

深圳天源迪科信息技术股份有限公司 内部审计制度 第一章 总则 第一条 为加强深圳天源迪科信息技术股份有限公司（以下简称"公司"） 内部审计工作，提高内部审计工作质量，根据《中华人民共和国审计法》、《企 业内部控制基本规范》、《深圳证券交易所创业板股票上市规则》、《深圳证券 交易所上市公司自律监管指引第2号——创业板上市公司规范运作》、《公司章 程》等法律、法规、规章和规定，制定本制度。 第二条 本制度所称内部审计，是指公司内部审计机构或人员对公司内部控 制和风险管理的有效性、财务信息的真实性和完整性以及经营活动运行的效率和 效果等开展的评价活动。 第三条 本制度所称内部控制，是指公司董事会、高级管理人员及其他有关 人员为实现下列目标而提供合理保证的过程： （一）遵守国家法律、法规、规章及其他相关规定； （二）提高公司经营的效率和效果； （三）保障公司资产的安全； 第四条 本制度适用于公司及控股、全资子公司。 第二章 审计机构设置及职责 第五条 公司董事会下设审计委员会。审计部对审计委员会负责，向审计委 员会报告工作。 第六条 审计部规范内部审计工作程序；同时积极了解、参与公司的内部控 制建设。 第七条 审计委 ...

股东大会浙江华业塑料机械股份有限公司 内部审计制度 第一章 总 则 第一条 为了进一步规范浙江华业塑料机械股份有限公司（以下简称"公 司"）内部审计工作,明确内部审计机构和人员的责任,保证审计质量，明确审计 责任，促进经营管理，提高经济效益，根据《中华人民共和国审计法》《审计署 关于内部审计工作的规定》 《深圳证券交易所创业板股票上市规则》等法律法规、 业务规则、规范性文件及《浙江华业塑料机械股份有限公司章程》 （以下简称"《公 司章程》"）的相关规定，并结合公司实际情况,制定本制度。 第二条 本制度所称内部审计，是指公司内部审计机构或审计人员，对其内 部控制和风险管理的有效性、财务信息的真实性和完整性以及经营活动的效率和 效果等开展的一种独立客观的监督和评价活动。 本制度所称内部控制，是指公司董事会、高级管理人员及其他有关人员为实 现下列目标而提供合理保证的过程： （一）遵守国家法律、法规、规章及其他相关规定； （二）提高公司经营的效率和效果； （三）保障公司资产的安全； （四）确保公司信息披露的真实、准确、完整和公平。 第三条 本制度适用于对公司及各内部机构、控股子公司、分公司的财务管 理、会计核算、生产 ...

内部控制审计报告 浙江泰鸿万立科技股份有限公司 容诚审字[2025]230Z0442 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 序号 内 容 页码 内部控制审计报告 容诚审字[2025]230Z0442 号 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低， 根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，泰鸿万立公司于 2024 年 12 月 31 日按照《企业内部控制基本规范》 和相关规定在所有重大方面保持了有效的财务报告内部控制。 （以下无正文） （此页无正文，为浙江泰鸿万立科技股份有限公司容诚审字[2025]230Z0442 号报告之签字盖章页。） 浙江泰鸿万立科技股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我 们审计了浙江泰鸿万立科技股份有限公司（ ...

Core Viewpoint - The company aims to establish a comprehensive internal audit system to enhance operational efficiency, ensure compliance with laws and regulations, and improve the reliability of financial disclosures [1][2]. Group 1: Internal Audit Framework - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity of financial information, and the efficiency of operations [1]. - The company is required to establish a robust internal audit system tailored to its industry characteristics and operational specifics, which must be approved by the board of directors [2][3]. - The board of directors is responsible for the establishment and effective implementation of the internal control system, ensuring the accuracy and completeness of related disclosures [2]. Group 2: Audit Committee Responsibilities - An audit committee must be established under the board of directors, composed entirely of non-executive directors, with independent directors holding a majority [3]. - The audit committee is tasked with guiding and supervising the internal audit system's establishment and implementation, reviewing annual audit plans, and ensuring the effective operation of the internal audit department [5][6]. Group 3: Internal Audit Department Duties - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries [5][6]. - The department must report its findings and any significant issues directly to the audit committee and provide quarterly updates on audit plans and results [5][6]. - The internal audit department should maintain independence and be staffed with dedicated personnel, not under the financial department's leadership [3][4]. Group 4: Evaluation and Reporting - The internal audit department must submit an annual internal control evaluation report to the audit committee, detailing the scope, conclusions, and recommendations for improvement [8][9]. - The audit committee must report any significant deficiencies or risks in internal controls to the board of directors and the Shenzhen Stock Exchange [9][12]. - The company is required to disclose the internal control evaluation report alongside its annual report, ensuring transparency and compliance with regulatory requirements [13][14].

Core Points - The document outlines the annual audit committee work system for Beijing Hai New Energy Technology Co., Ltd, aimed at enhancing corporate governance and protecting shareholder interests [1][2] - The audit committee is responsible for overseeing the external audit process, ensuring the integrity of financial reports, and evaluating internal controls [3][4] Group 1 - The audit committee will coordinate with the accounting firm to determine the timeline for the annual financial report audit [1] - The committee must ensure that the external audit firm submits the audit report within the agreed timeframe and document the follow-up process [2] - The committee is tasked with reviewing the financial reports for accuracy and completeness, focusing on potential fraud or misstatements [2][3] Group 2 - The audit committee will recommend the appointment or replacement of external auditors and review their fees and contracts, free from undue influence [2] - After the completion of the annual audit report, the committee will hold a meeting to vote on the report and submit it to the board for approval [2] - The committee must disclose any changes in the auditing firm during the audit period and ensure proper evaluation of the reasons for such changes [2][3] Group 3 - The audit committee will guide the internal control review process and assess the effectiveness of internal controls based on submitted reports [3] - The internal control self-assessment report must include various elements, such as the board's declaration of the report's authenticity and details on any identified deficiencies [3] - The committee members are obligated to maintain confidentiality during the report preparation and review process [4]

普源精电科技股份有限公司 董事会审计委员会工作细则 （草案） （H 股发行上市后适用） 第一章 总 则 第一条 为加强普源精电科技股份有限公司（以下简称"公司"）内部监督 和风险控制，规范公司审计工作，根据《中华人民共和国公司法》 （以下简称"《公 第二条 董事会审计委员会是董事会设立的专门工作机构，主要负责指导内 部审计部门的工作、公司内外部审计的沟通、监督和核查工作。 第二章 机构及人员组成 第三条 审计委员会委员由不少于三名非执行董事组成，其中独立董事应当 占多数，审计委员会成员应当为不在公司担任高级管理人员的董事，至少有一名 成员为符合公司股票上市地证券监管规则要求专业资格的会计专业人士。召集人 应为独立董事中的会计专业人士。 第四条 公司董事长或者二分之一以上董事均有权提名委员候选人。委员经 由全体董事的过半数通过产生，选举委员的提案获得通过后，新任委员在董事会 会议结束后立即就任。 公司现任外部审计机构的合伙人在其终止成为该审计机构的合伙人之日或 不再享有该现任外部审计机构的财务利益之日（以日期较后者为准）起两年内不 得担任审计委员会委员。 第五条 审计委员会设召集人一名，由会计专业的独立董事委员 ...