Core Points - The establishment of the Audit Committee aims to enhance the decision-making function of the board and ensure effective supervision of the management team [1][2] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][3] Group 1: Committee Structure - The Audit Committee consists of three directors who are not senior management, including two independent directors [2] - The chairperson of the committee must be an independent director with accounting expertise [2] - The committee's term aligns with that of the current board, and members can be re-elected [2] Group 2: Responsibilities and Authority - The committee is tasked with overseeing external audit work, proposing the hiring or replacement of external auditors, and evaluating internal audit functions [3][4] - It must review the company's financial reports and ensure their accuracy and completeness, focusing on significant accounting and auditing issues [4][5] - The committee has the authority to propose changes in accounting policies and to supervise the implementation of corrective measures for any identified issues [5][6] Group 3: Internal Audit Oversight - The committee oversees the internal audit department, which reports directly to it and is responsible for evaluating the effectiveness of internal controls [6][7] - The internal audit department must conduct checks at least biannually and report any violations or irregularities to the committee [6][8] - The committee is responsible for assessing the internal control effectiveness and reporting any significant deficiencies to the board [7][8] Group 4: Meeting Procedures - The committee is required to meet at least quarterly, with additional meetings called as necessary [10][11] - A quorum for meetings requires the presence of at least two members, and decisions must be made by a majority vote [11][12] - All meeting proceedings must be documented accurately, and records are to be maintained for ten years [12][13]

大中矿业股份有限公司 第一章 总则 第一条 为强化大中矿业股份有限公司（以下简称"公司"）董事会决策功 能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理 结构，根据《中华人民共和国公司法》（以下简称《公司法》）、《上市公司治 理准则》、《上市公司独立董事管理办法》（以下简称《独董管理办法》）、《深 圳证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》、《深 圳证券交易所股票上市规则》、《大中矿业股份有限公司章程》（以下简称《公 司章程》）及其他有关规定，依照董事会决议，公司设立董事会审计委员会（以 下简称"审计委员会"），并制定本《董事会审计委员会工作细则》（以下简称 "本工作细则"）。 第二条 审计委员会是董事会下设的专门工作机构，主要负责审核公司财务 信息及其披露、监督及评估内外部审计工作和内部控制及公司内、外部审计的沟 通工作。 第二章 人员组成 第三条 审计委员会成员由三名董事组成，为不在公司担任高级管理人员的 董事，其中两名委员为公司独立董事，委员中一名独立董事为专业会计人士。审 计委员会成员应当具备履行审计委员会工作职责的专业知识和经验。 第四条 审计委员会委 ...

会议材料 二〇二五年六月 目 录 现场会议时间：2025年6月27日下午14:00。 网络投票时间：采用上海证券交易所网络投票系统，通过交易系统投 票平台的投票时间为股东大会召开当日的交易时间段，即6月27日 时间为股东大会召开当日即6月27日9:15-15:00。 会议地点：天津市北辰区高峰路与天宁道交口中材节能大厦11层第二 会议室。 会议议程： 一、主持人宣布会议开始并报告会议出席情况。 二、选举监票人。 四、公司董事、监事及高级管理人员接受股东就以上议案相关问 题的提问。 五、对以上议案进行逐项表决。 六、由监票人清点表决票并宣布表决结果。 七、主持人宣读2025年第三次临时股东大会决议。 八、会议见证律师宣读法律意见书。 九、主持人宣布会议闭幕。 中材节能股份有限公司 为切实维护投资者的合法权益，确保2025年第三次临时股东大会 顺利进行，公司根据《公司法》《上市公司股东大会规则》以及《公 司章程》《公司股东大会议事规则》等相关法律法规、制度的规定， 特制定本须知： 一、股东参加股东大会依法享有发言权、质询权、表决权等权利。 股东参加股东大会，应认真履行其法定义务，不得侵犯其他股东的权 益，不得扰乱 ...

Core Points - The company has established an Audit Committee to enhance decision-making and ensure effective supervision of the management team [1][2] - The Audit Committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2][3] - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [3][4] Composition - The Audit Committee is composed of three directors, with two being independent directors and at least one being an accounting professional [2][3] - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [2] Responsibilities - The Audit Committee is responsible for reviewing financial reports, supervising management actions, and proposing the convening of shareholder meetings when necessary [3][4] - It has the authority to recommend the hiring or dismissal of external auditors and assess the effectiveness of internal controls [3][4] Decision-Making Procedures - The internal audit department prepares necessary documentation for the Audit Committee's decisions, including financial reports and audit findings [4][5] - The committee must meet at least quarterly and requires a two-thirds attendance to hold meetings [5][6] Meeting Regulations - Meetings can be held in person or via other means, and minutes must be recorded and maintained for at least ten years [5][6] - The committee can invite external professionals for advice if necessary, with costs covered by the company [5]

Core Points - The company held its 27th temporary board meeting on June 13, 2025, with all 9 directors present, and all resolutions passed were in compliance with legal regulations [1][2] - The board approved the repurchase and cancellation of 2.79025 million restricted stocks from the 2023 incentive plan due to performance not meeting targets, resulting in a change in registered capital from RMB 509.32447 million to RMB 506.53422 million [2] - The company plans to amend its articles of association to eliminate the supervisory board, transferring its powers to the audit committee of the board [2] - The board also approved the revision of the "Audit Committee Work Regulations" to enhance the company's operational standards [3] - A proposal for the 2025 first temporary shareholders' meeting was also approved [3]

二是运行规则程序化。"《指引》对于审计委员会履职提供了'说明书'式的具体指引，尤其具体梳理了 审计委行使监事会的职权内容。"中上协独立董事专业委员会委员、清华大学商法研究中心主任汤欣表 示。 广为诟病的"花瓶董事""人情董事"正在逐步消失。日前，中国上市公司协会（以下简称"中上协"）制定 《上市公司审计委员会工作指引》（以下简称《指引》），于2025年6月6日发布施行。《指引》从自律 规则层面落实上市公司独立董事制度改革的要求，是独董改革的重要配套文件，为上市公司审计委员会 有效规范运作提供指导，推动审计委员会提升履职质效，推动独董改革走深走实。 自2023年4月，《国务院办公厅关于上市公司独立董事制度改革的意见》发布，我国独董制度改革扬帆 起航。独董改革的关键是让独立董事的责权利更匹配，进而有效遏制大股东滥用控制权，防止其对上市 公司进行"掏空"和掠夺行为，保障真正服务全体股东的最佳利益。本次改革是独立董事制度建立以来的 首次系统性调整，既涉及独立董事职责定位、履职方式等多个方面的重要变化，也涉及上市公司在配套 制度和机制层面的重要转变。 审计委员会是独立董事履职的关键平台，对上市公司财务信息、内部控制、内 ...

海波重型工程科技股份有限公司 二零二五年六月 海波重型工程科技股份有限公司 第一章 总则 第一条 为规范海波重型工程科技股份有限公司（以下简称"本公司"或 "公司"）的法人治理结构，加强公司内部控制建设，充分发挥董事会审计委员 会（以下简称"审计委员会"）在年报编制工作中的作用，根据中国证监会和深 圳证券交易所相关规定及《海波重型工程科技股份有限公司章程》 （以下简称"《公 司章程》"）《审计委员会议事规则》等制度，结合公司年报编制和披露实际情 况，制定本工作制度。 第二条 审计委员会在公司年报编制和披露过程中，应当按照有关法律、 行政法规、规范性文件、《公司章程》和本工作制度的要求，认真履行责任和义 务，勤勉尽责的开展工作，保证公司年报的真实、准确、完整和及时，维护公司 整体利益。 第三条 审计委员会应认真学习中国证监会、深圳证券交易所等监管部门 关于年报编制和披露的工作要求，积极参加其组织的培训。 第二章 审计委员会年报工作管理 第四条 审计委员会在公司年度财务报表审计过程中，应履行如下主要职 责： （一）协调会计师事务所审计工作时间安排； （二）审核公司年度财务信息及会计报表； （三）监督会计师事务所对 ...

Core Points - The article outlines the rules and regulations governing the Audit Committee of Haibo Heavy Engineering Technology Co., Ltd, emphasizing its role in enhancing the board's decision-making and overseeing financial activities [1][2]. Group 1: General Provisions - The Audit Committee is established to strengthen the company's financial oversight and operational supervision [1]. - The committee operates independently and is not influenced by other departments within the company [1][3]. - The rules are formulated in accordance with various laws and regulations, including the Company Law and relevant guidelines for listed companies [1][2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, including two independent directors, with one being a professional accountant [2]. - The committee members are elected by the board, requiring a majority vote for approval [2]. - The term of the committee members aligns with that of the board of directors, and members cannot be removed without cause [2][3]. Group 3: Responsibilities and Authority - The Audit Committee is responsible for supervising and evaluating both internal and external audit processes, ensuring the accuracy and completeness of financial reports [3][4]. - It has the authority to review financial information, hire or dismiss external auditors, and oversee internal controls [3][4][5]. - The committee must report any violations by directors or senior management to the board or shareholders and can directly report to regulatory authorities if necessary [4][5]. Group 4: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for additional meetings as needed [8][20]. - Meetings can be held in person or through electronic means, ensuring all members can participate [8][21]. - Decisions made during meetings require a majority vote from the members present [8][29]. Group 5: Documentation and Reporting - Meeting records must be accurate and comprehensive, detailing attendance, discussions, and voting outcomes [11][33]. - The company is obligated to disclose the Audit Committee's annual performance in its annual report [11][31].

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has revised the Company Law and related guidelines to enhance the governance structure of listed companies, particularly focusing on the role and effectiveness of audit committees [1][2]. Group 1: Audit Committee Guidelines - The China Listed Companies Association (CLCA) has issued the "Guidelines for the Work of Audit Committees of Listed Companies," effective from June 6, 2025, to provide guidance for the effective operation of audit committees [1]. - The audit committee serves as a key platform for independent directors, playing a crucial role in supervising financial information, internal controls, and both internal and external audit processes [1]. - The guidelines were developed after extensive research and consultations with independent directors, listed companies, market institutions, experts, and regulatory bodies, ensuring a comprehensive approach to defining the responsibilities and operational requirements of audit committees [1]. Group 2: Implementation and Compliance - Following the implementation of the guidelines, they will work in conjunction with the "Guidelines for the Performance of Independent Directors" (revised in 2024) to better align the practices of listed companies with the latest legal requirements for audit committees [1]. - The CLCA plans to enhance training and publicity to help listed companies and audit committee members understand and implement the new rules effectively [2]. - The guidelines will serve as a critical basis for evaluating the performance of independent directors and the governance of listed companies, with measures in place to address non-compliance by companies and relevant personnel [2].

21世纪经济报道记者雷晨 北京报道 此外，工作指引完整列举8项原属监事会的职权，包括提议召开股东会、向股东会提出提案；接受股东 请求，向执行公司职务时违反法律、行政法规或者公司章程规定给公司造成损失的审计委员会成员以外 的董事、高级管理人员提起诉讼等，为2026年过渡期后取消监事会的架构改革铺路。 程序严格：开会不再"走过场" 针对以往"议而不决""决而不行"的问题，《工作指引》设计了严密的程序规则。 上市公司治理体系正持续优化。 6月6日晚间，中国上市公司协会（下称"中上协"）发布《上市公司审计委员会工作指引》（下称《工作 指引》），对上市公司审计委员会的人员构成、履职尽责、监督事项等作出具体性规范化指导意见。 中上协表示，审计委员会是独立董事履职的关键平台，对上市公司财务信息、内部控制、内外部审计工 作等发挥着重要的监督作用。2025年3月28日证监会修订发布《上市公司章程指引》等规则，进一步完 善上市公司治理结构及其运行制度，对审计委员会的职责、职权等进行了优化调整。此次《工作指引》 的出台，旨在为上市公司审计委员会有效运作提供指导和参考，并作为评估和提升审计委员会运作质效 的基础。 记者梳理发现，《工 ...