证券日报网讯 南都电源8月4日在互动平台回答投资者提问时表示，公司的财务报告经审计后对外披 露，相关数据真实、准确、完整。同时公司严格按照规定履行信息披露义务，持续加强信息披露管理， 力求信息及时、公平、准确。公司2024年经营数据烦请参见公司定期报告。 （编辑 袁冠琳） ...

General Overview - The document outlines the work system for the Secretary of the Board of Directors of Yangzhou Huitong Technology Co., Ltd, aiming to enhance the corporate governance structure and clarify the rights, obligations, and responsibilities of the board secretary [2]. Chapter 2: Qualifications and Appointment of the Board Secretary - The company shall have one board secretary who is responsible to the board and must possess the necessary qualifications and professional knowledge [2][5]. - The board secretary must not have any disqualifying conditions as outlined in the relevant laws and regulations [2][5]. - The appointment and dismissal of the board secretary are to be proposed by the chairman and approved by the board, with a term of three years [2][5]. Chapter 3: Responsibilities of the Board Secretary - The board secretary is responsible for coordinating the company's information disclosure, managing investor relations, and preparing board and shareholder meetings [4][15]. - The board secretary must ensure compliance with securities laws and regulations, and provide legal and policy advice to the board [4][15][16]. Chapter 4: Securities Affairs Department - The board secretary leads the Securities Affairs Department, which assists in fulfilling the responsibilities of the board secretary [5][20]. - In the absence of a board secretary, a designated director or senior manager will temporarily assume the responsibilities [5][14]. Chapter 5: Work Procedures of the Board Secretary - The board secretary has the right to attend relevant meetings and access necessary documents to perform their duties effectively [6][22]. - The board and senior management must support the board secretary in their work and provide timely responses to inquiries [6][22]. Chapter 6: Legal Responsibilities of the Board Secretary - The board secretary has a duty of loyalty and diligence to the company and must adhere to the company’s articles of association [7][26]. - Upon termination, the board secretary must undergo an exit review and ensure a complete handover of responsibilities [7][27]. Chapter 7: Supplementary Provisions - The document stipulates that the board secretary must maintain confidentiality and comply with relevant laws and regulations [8][26]. - The system will take effect upon approval by the board and will be subject to amendments as necessary [8][29].

中船（邯郸）派瑞特种气体股份有限公司 信息披露管理制度 中船（邯郸）派瑞特种气体股份有限公司 信息披露管理制度 第一条 为加强对中船（邯郸）派瑞特种气体股份有限公司 （以下简称"公司"）信息披露工作的管理，确保公司信息披露 的及时性、公平性、真实性、准确性及完整性，促进公司依法规 范运作，保护公司股东、债权人及其他利益相关人员的合法权益， 规范公司的信息披露行为，根据《中华人民共和国公司法》《中 华人民共和国证券法》《上市公司信息披露管理办法》《上海证 券交易所科创板股票上市规则》（以下简称"《上市规则》"）、 《上海证券交易所科创板上市公司自律监管指引第 1 号--规范运 作》《上海证券交易所科创板上市公司自律监管指引第 2 号--自 愿信息披露》等有关法律、法规和规章，以及《中船（邯郸）派 瑞特种气体股份有限公司章程》（以下简称"《公司章程》"） 规定，结合公司实际情况，特制定本制度。 第二条 本制度所称"信息"是指所有可能对公司证券及其 衍生品种产生较大影响或者对投资决策有较大影响的信息、证券 监管部门要求披露的信息以及公司认为应当披露的信息；本制度 - 1 - 所称"披露"是指在规定的时间内、在规定的 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 从CFO学历分布来看，博士、硕士、本科、专科、中职分别为2人、41人、49人、9人、1人，整体本科学历在CFO群体中占最大，同时高学历（硕士及以 上）也占据了相当比例，体现出行业对专业知识和综合素养的较高要求。 在资本市场的财务高管阵营中，深南电财务总监张小银的履历堪称"六边形战士"——1987年出生的他，手握厦门大学经济学学士、武汉大学工商管理硕士 学历，头顶高级会计师职称，更集中国注册会计师、澳洲注册会计师、注册税务师、资产评估师、金融风险管理师等五大专业资格于一身。然而，这 位"全能型"财务总监的薪酬轨迹，却在2023-2024年陷入诡异的"零薪酬"漩涡，与亮眼资质形成强烈反差。 从业绩数据看，张小银的任期确实呈现"阶段性改善"：2022年（上任首年）：扣非归母净亏损从2021年的5.14亿元收窄至2.26亿元；2023年：亏损进一步 收窄至0.71亿元，逼近扭亏线；2024年：亏损却意外扩大至0.88亿元，改善趋势戛然而止。业绩波动暴露公司业务结构单一、行业周期敏感等深层问题， 而财务总监的"节流"能力，难以抵消"开源"不足的短板。 | 載止日期 | ...

Summary of Key Points Core Viewpoint - The report highlights the significant role and compensation of CFOs in A-share listed companies, revealing discrepancies between their salaries and company performance, particularly in the case of ST Dongshi's CFO, Wang Hongyu, who has faced multiple regulatory violations and substantial financial losses [1][7]. Group 1: CFO Compensation and Industry Overview - The total compensation for CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average salary of 814,800 yuan [1]. - In the social services sector, the average age of CFOs is approximately 47.58 years, with an average salary of 666,100 yuan [1]. - The highest salary in the social services sector is held by Li Xiangrong from Shoulu Hotel, amounting to 5.65 million yuan, ranking seventh in the entire market [1]. Group 2: Educational Background and Compliance Issues - The educational background of CFOs shows a significant number hold bachelor's degrees, with 38 out of 73 CFOs, while 28 have master's degrees and 3 have doctorates, indicating a high demand for professional knowledge [1]. - In the social services sector, 8 CFOs faced regulatory warnings or criticisms for violations in 2024-2025, with Wang Hongyu from ST Dongshi having the highest number of violations at 5 [1][2]. Group 3: Wang Hongyu's Violations and Financial Performance - Wang Hongyu's violations include failing to disclose significant related-party transactions, with one transaction amounting to 630 million yuan, representing 50% of the company's annual revenue [4]. - The financial performance of ST Dongshi has deteriorated significantly, with revenue dropping from 1 billion yuan in 2022 to 810 million yuan in 2024, reflecting a year-on-year decline of 22.6% [5][6]. - The net profit of ST Dongshi has also worsened, with losses increasing from 60 million yuan in 2022 to 900 million yuan in 2024, a staggering year-on-year decline of 149.5% [6]. Group 4: Salary Discrepancies and Regulatory Response - Despite the company's substantial losses and regulatory penalties, Wang Hongyu's salary increased to 440,600 yuan in 2024, doubling from previous years [7]. - The increase in salary raises questions about its alignment with company performance and compliance responsibilities, especially given the regulatory findings against her [7].

Core Insights - The report highlights the significant role of company secretaries (董秘) in connecting investors and listed companies, with a total salary of 4.086 billion yuan for A-share listed companies in 2024, averaging 754,300 yuan per secretary [1] Salary Overview - The average salary for company secretaries in the banking sector is 1.2722 million yuan, with the highest salary being 2.7608 million yuan for the secretary of China Merchants Bank, and the lowest at 127,600 yuan for the secretary of Industrial Bank [5] - The salary of the secretary from China Merchants Bank is 21 times that of the secretary from Industrial Bank [5] Demographics - Among the 42 A-share listed banks, 59.5% hold a master's degree, 23.8% have a doctoral degree, and 16.6% possess a bachelor's degree [3] - The majority of secretaries (57.1%) are aged between 50-59 years, indicating a strong presence of experienced professionals in the banking sector [1] Tenure and Changes - 57.1% of the company secretaries in the banking sector started their positions in 2024 or later, suggesting a trend of frequent changes in this role [5] - Notably, three of the four major state-owned banks have changed their secretaries three times within three years [5] Compliance Issues - Xi'an Bank has faced multiple disclosure violations, leading to a warning from the Shaanxi Regulatory Bureau due to inaccuracies in financial reporting from 2020 to 2022 [7] - The bank's secretary during this period, Shi Xiaoyun, was in charge for over seven years, raising questions about internal control effectiveness [7]

深圳顺络电子股份有限公司 审计委员会年报工作规程 第一条 为了促进深圳顺络电子股份有限公司的规范运作，维护公司整体 利益，保障全体股东特别是中小股东的合法权益不受损害，为完善公司治理机 制，加强内部控制建设，进一步提高公司信息披露质量，根据中国证监会的有 关规定以及《深圳顺络电子股份有限公司章程》（以下简称《章程》）《深圳 顺络电子股份有限公司董事会专门委员会工作细则》《深圳顺络电子股份有限 公司信息管理披露制度》的规定，结合公司年度报告编制和披露工作的实际情 况，制定本规程。 第二条 审计委员会委员在公司年度报告编制和披露过程中，应当按照法 律、行政法规、规范性文件和《章程》的规定，认真履行职责，勤勉尽责地开 展工作，维护公司整体利益。 第三条 审计委员会在公司年度财务报告审计过程中，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公司年度审计的实施； （四）对会计师事务所审计工作情况进行评估总结； （五）提议聘请或改聘外部审计机构； （六）中国证监会、深圳证券交易所等规定的其他职责。 第四条 每个会计年度结束后，公司总经理应 ...

Core Points - The company has established an Audit Committee under the Board of Directors to enhance internal control and governance structure, in accordance with relevant laws and regulations [1][2][3] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [3][4][5] - The committee consists of five members, including three independent directors, with at least one being a professional accountant [2][3][4] Group 1: Audit Committee Structure - The Audit Committee is composed of five directors who are not senior management, including three independent directors [2][3] - The committee is led by a chairperson who is an independent director with accounting expertise [2][3] - The term of the Audit Committee aligns with that of the Board of Directors, and members can be re-elected [2][3] Group 2: Responsibilities and Authority - The Audit Committee is tasked with reviewing financial reports, supervising audits, and ensuring compliance with laws and regulations [3][4][5] - It must approve significant financial disclosures and the hiring or dismissal of external auditors [3][4] - The committee is also responsible for monitoring internal audit activities and ensuring effective internal controls [4][5] Group 3: Operational Procedures - The Audit Committee meets at least quarterly, with additional meetings as needed, and requires a quorum of two-thirds of its members to proceed [6][10] - Meeting notifications must be sent at least two days in advance, and minutes must be recorded and maintained for ten years [10][12] - The committee can invite external experts for professional opinions as necessary [10][12]

Core Points - The article discusses the IPO of Xinjiang Keli New Technology Development Co., Ltd. (Keli Co.), which is set to be listed on the Beijing Stock Exchange on October 29, 2024 [3][24]. - Keli Co. received a total score of 84.5, classified as B-level, with concerns regarding its disclosure quality, high issuance costs, reduced actual fundraising amount, and a decline in net profit after deducting non-recurring items in the first accounting year post-IPO [4][27]. Company Overview - Full name: Xinjiang Keli New Technology Development Co., Ltd. - Abbreviation: Keli Co. - Stock code: 920088.BJ - IPO application date: September 28, 2023 - Industry: Mining auxiliary activities [3][24]. Financial Performance - The expected fundraising amount is 208 million yuan, while the actual fundraising amount is 177 million yuan, indicating a decrease of 14.81% [18][27]. - In 2024, the company's operating revenue increased by 5.88% year-on-year, while the net profit attributable to the parent company grew by 3.26%. However, the net profit after deducting non-recurring items decreased by 4.11% compared to the previous year [20][27]. IPO Details - The underwriting and sponsorship fees for Keli Co. amount to 17.51 million yuan, with a commission rate of 9.90%, which is higher than the overall average of 7.71% [10][26]. - The company's issuance price-earnings ratio is 14.79 times, which is 71.21% of the industry average of 20.77 times [16][27]. Market Performance - On the first day of trading, the stock price increased by 397.27% compared to the issuance price [12][27]. - Over the first three months, the stock price rose by 208.33% from the issuance price [14][27]. Disclosure and Compliance - Keli Co. has been required to enhance its disclosure regarding procurement situations, product quality risks, and compliance with national industrial policies [6][24].

欧菲光集团股份有限公司 独立董事年报工作制度 第一章 总则 第四条 对于独立董事在听取管理层汇报、实地考察等环节中提出的问题或 疑义，公司应予以解答并对存在的相关问题提供整改方案。 第一条 为完善公司治理机制，加强内部控制建设，进一步夯实信息披露编 制工作的基础，提高公司年度报告编制、审核及信息披露等相关工作的规范性， 充分发挥独立董事监督、协调等职能作用、维护中小投资者利益，根据中国证券 监督管理委员会、深圳证券交易所关于上市公司年度报告的相关规定，结合公司 的实际情况，特制定本制度。 第二条 独立董事应在公司年报编制和披露过程中切实履行独立董事的职责， 勤勉尽责，顺利完成公司年度报告的编制与披露工作，确保公司年度报告真实、 完整、准确，不存在任何虚假记载或误导性陈述。 独立董事对财务报告和定期报告中的财务信息进行监督时，重点关注下列事 项： （1）公司执行企业会计准则与信息披露相关规定的情况； （2）财务会计报告 的重大会计和审计问题； （3）财务会计报告有关重大财务问题和判断与年报其他 信息及公司披露的其他信息的一致性； （4）公司是否存在与财务会计报告相关的 欺诈、舞弊行为及重大错报的可能性； （5） ...