Core Viewpoint - The company has established a management approach for accountability regarding significant errors in annual report disclosures to enhance the quality and transparency of information provided to investors [1][2]. Group 1: General Principles - The management approach aims to ensure the authenticity, accuracy, completeness, and timeliness of annual report disclosures, protecting investors' rights [1]. - Accountability refers to the responsibility of individuals involved in the annual report disclosure process for any significant errors caused by negligence or failure to perform their duties [2]. Group 2: Standards for Identifying Significant Errors - Significant errors in annual report disclosures include major accounting errors in financial reports, substantial omissions, and significant discrepancies in performance forecasts [3][4]. - Specific criteria for identifying significant accounting errors include errors affecting assets, liabilities, net assets, revenue, and profit, with thresholds set at 5% of the audited totals and absolute amounts exceeding 500,000 [4][5]. Group 3: Accountability Procedures - Upon discovering significant errors, the responsible department must promptly notify the board of directors, who will coordinate an investigation and prepare a report detailing the nature of the errors and proposed corrective actions [6][10]. - The board of directors is responsible for reviewing the findings and ensuring that the rights of those involved are protected during the investigation process [10]. Group 4: Penalties and Mitigation - Penalties for significant errors may include economic sanctions against responsible internal personnel and external auditors, with considerations for the severity of the error and the intent behind it [7][13]. - Mitigating factors for reducing penalties include proactive measures taken to prevent negative outcomes and efforts to correct errors [14].

Core Viewpoint - The company has established a system to enhance the accountability of annual report information disclosure, aiming to improve the quality and transparency of financial reporting and ensure compliance with relevant laws and regulations [1][2][3]. Group 1: Accountability and Responsibility - The system applies to all personnel involved in the annual report disclosure process, including major shareholders, directors, senior management, and relevant staff, holding them accountable for significant economic losses or negative social impacts caused by non-compliance [1][2]. - The company emphasizes strict adherence to the "Enterprise Accounting Standards" and internal control systems to ensure that financial reports accurately reflect the company's financial status, operational results, and cash flows [2][3]. Group 2: Identification of Major Errors - Major errors in annual report disclosures include significant accounting errors in financial reports, substantial discrepancies in performance forecasts, and other significant omissions or errors in disclosures [2][3][4]. - Specific criteria for identifying major accounting errors include discrepancies exceeding 5% of total audited assets, net assets, revenues, or net profits, with absolute amounts exceeding 5 million [4][5]. Group 3: Correction and Audit Procedures - When significant errors are identified, the company must engage a qualified accounting firm to audit the corrected financial reports [5][6]. - The internal audit department is responsible for collecting relevant information, investigating causes, and proposing corrective measures, which must be reviewed by the board of directors [5][6]. Group 4: Consequences of Major Errors - The company will pursue accountability for individuals responsible for significant errors in annual report disclosures, including the chairman, general manager, and financial officers, who bear primary responsibility for the accuracy and completeness of financial reports [6][7]. - Penalties for responsible individuals may include internal criticism, warnings, demotions, or even termination of employment, depending on the severity of the error [7][8].

Group 1 - The company has established a system for accountability regarding significant errors in annual report disclosures to enhance compliance and protect investor rights [1][2] - The system applies to various personnel including directors, senior management, subsidiary heads, controlling shareholders, and those involved in report preparation and disclosure [1] - The principles of the system include objectivity, accountability, and proportionality between fault and responsibility [1] Group 2 - Specific circumstances that warrant accountability include violations of accounting standards or disclosure guidelines that lead to significant errors or adverse effects [2] - The company has provisions for heavier penalties in cases of severe misconduct and lighter penalties for minor infractions [2] - The board of directors is responsible for handling accountability matters and must consider the opinions of those involved before making decisions [2][4] Group 3 - The system will be implemented following the board's approval and is subject to relevant national laws and regulations [4] - The board of directors holds the authority to interpret the system [4] - The system will take effect immediately upon the board's resolution [4]

Core Points - The company aims to enhance the quality and transparency of annual report disclosures, ensuring the authenticity, accuracy, completeness, and timeliness of information [1][2] - The company has established a system to hold responsible parties accountable for significant errors in annual report disclosures [3][5] - The criteria for identifying significant accounting errors and disclosure mistakes are clearly defined, including specific thresholds for financial metrics [5][7] Group 1: Disclosure Responsibilities - The financial director, accounting personnel, and department heads must strictly adhere to accounting standards and internal control systems to ensure accurate financial reporting [2] - Violations of laws or regulations by key stakeholders during the annual report disclosure process will lead to accountability measures [2][3] Group 2: Error Identification and Handling Procedures - Significant accounting errors are defined as those that could impact users' judgments regarding the company's financial status, with specific thresholds for assets, liabilities, income, and profit [5][6] - The company must correct any significant errors in previously disclosed financial reports according to regulatory guidelines [6][7] Group 3: Accountability Measures - The company will pursue accountability for significant disclosure errors, following principles of objectivity, fairness, and proportionality in assigning responsibility [3][4] - Disciplinary actions for responsible parties may include warnings, corrective orders, and potential termination of employment, with the results affecting annual performance evaluations [8][9]

General Principles - The company aims to enhance the standard of operation and improve the quality and transparency of annual report information disclosure through the establishment of a responsibility accountability system [2][3] - The accountability system applies to directors, senior management, and other personnel involved in the annual report information disclosure process [2] Accountability for Major Errors - Responsibility will be pursued in cases of significant errors in annual report information disclosure due to violations of relevant laws, regulations, or internal controls [3][4] - Specific circumstances that warrant accountability include violations of the Company Law, Securities Law, and internal management regulations that lead to significant errors or adverse impacts [3] Forms and Types of Accountability - The company outlines various forms of accountability, including reprimands, demotions, or termination of employment, depending on the severity of the misconduct [4] - The company may impose economic penalties alongside other forms of accountability, with the amount determined by the board based on the circumstances of the incident [4] Implementation and Effectiveness - The accountability system will take effect immediately upon approval by the company's board of directors [4]

中兰环保科技股份有限公司 年报信息披露重大差错责任追究制度 中兰环保科技股份有限公司 年报信息披露重大差错责任追究制度 第一章 总 则 年报信息披露发生重大差错的，公司应追究相关责任人的责任。实 施责任追究时应遵循以下原则： 第二章 财务报告重大会计差错的认定及处理程序 财务报告重大会计差错是指足以影响财务报表使用者对企业财务 为了进一步提高中兰环保科技股份有限公司（以下简称"公司"） 的规范运作水平，加大对公司年度报告（以下简称"年报"）信息披露责任人 的问责力度，增强年报信息披露的真实性、准确性、完整性和及时性，根据《中 华人民共和国证券法》《中华人民共和国会计法》《上市公司信息披露管理办法》 《上市公司治理准则》《深圳证券交易所创业板股票上市规则》等法律、法规、 规范性文件及《中兰环保科技股份有限公司章程》《中兰环保科技股份有限公司 信息披露管理制度》的有关规定，结合公司的实际情况，特制定本制度。 公司有关人员应当严格执行《企业会计准则》及相关规定，严格遵守 公司与财务报告相关的内部控制制度，确保财务报告真实、公允地反映公司的 财务状况、经营成果和现金流量。公司有关人员不得干扰、阻碍审计机构及相 关注册 ...

无锡奥特维科技股份有限公司 年报信息披露重大差错责任追究制度 无锡奥特维科技股份有限公司 年报信息披露重大差错责任追究制度 第一章 总 则 第一条 为提高无锡奥特维科技股份有限公司（以下简称"公司"）规范运作 水平，增强年度报告信息（以下简称"年报信息"）披露的真实性、准确性、完整 性和及时性，落实对年报信息披露责任人的问责机制，提高年报信息披露的质量和 透明度，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 民共和国会计法》（以下简称"《会计法》"）、《上海证券交易所上市公司自律 监管指引第1号——规范运作》、《公开发行证券的公司信息披露内容与格式准则第 准则》、《上海证券交易所科创板股票上市规则》（"《科创板上市规则》"）等 相关法律、法规、规范性文件及《无锡奥特维科技股份有限公司章程》（以下简称 "《公司章程》"），结合公司实际情况，制定本制度。 第二条 本制度所指责任追究制度是指年报信息披露工作中有关人员不履行或 者不正确履行职责、义务或其他个人原因，对公司造成重大经济损失或造成不良社 会影响时的追究与处理制度。 第三条 本制度适用于公司董事、高级管理人员、控股股东、实际控制人以及 ...

《深圳证券交易所创业板股 票上市规则》和《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》等相关法律、法规、规范性文件及《青岛冠中生态股份有限公司 章程》 青岛冠中生态股份有限公司·年报信息披露重大差错责任追究制度 青岛冠中生态股份有限公司 年报信息披露重大差错责任追究制度 第一章 总则 第一条 为提高青岛冠中生态股份有限公司（以下简称"公司"）的规范运 作水平，增强信息披露的真实性、准确性、完整性和及时性，加大对年度报告责 任人的问责力度，提高年度报告的质量和透明度，根据《中华人民共和国公司法》 《中华人民共和国证券法》(以下简称"《证券法》")、 《中华人民共和国会计法》 《上市公司信息披露管理办法》 《上市公司治理准则》 （以下简称"《公司章程》"有关规定，结合公司实际情况，特制定本制度。 第二条 本制度所指的责任追究，是指年报信息披露工作中有关人员违反有 关法律、法规、规章、规范性文件以及公司内部控制制度，未勤勉尽责，不履行、 不正确履行职责或者由于其他个人原因发生失职、渎职、失误等行为，造成年报 信息披露发生重大差错或其他不良影响的，公司应当依照有关法律、法规、规章、 规范 ...

南京腾亚精工科技股份有限公司 年报信息披露重大差错责任追究制度 第一章 总则 第一条 为了进一步提高南京腾亚精工科技股份有限公司（以下简称"公 司"）的规范水平，提高年报信息披露的质量和透明度，确保公司年报信息披露 的真实性、准确性、完整性和及时性，根据《中华人民共和国公司法》（以下简 称《公司法》）、《中华人民共和国证券法》（以下简称"《证券法》"）、《中华人民 共和国会计法》 《上市公司信息披露管理办法》 《深圳证券交易所创业板股票上市 规则》 （以下简称"《上市规则》" ）等法律、法规、规章、规范性文件以及《南京 腾亚精工科技股份有限公司章程》 （以下简称"《公司章程》"）的有关规定，结合 公司实际情况，特制订本制度。 第二条 本制度适用于公司控股股东及实际控制人、董事、高级管理人员、 公司各部门负责人以及与年报信息披露有关的其他工作人员。 第三条 本制度所指责任追究制度是指年报信息披露工作中有关人员不履 行或者不正确履行职责、义务或其他个人原因，对公司造成重大经济损失或造成 不良社会影响时的追究与处理制度。 第四条 公司财务总监、财务会计人员、各部门负责人及其他相关人员应 当严格执行《企业会计准则》及 ...

年报信息披露重大差错责任追究制度 二〇二五年六月 协鑫集成科技股份有限公司 年报信息披露重大差错责任追究制度 协鑫集成科技股份有限公司 协鑫集成科技股份有限公司 年报信息披露重大差错责任追究制度 年报信息披露重大差错责任追究制度 协鑫集成科技股份有限公司 共和国证券法》 （以下简称"《证券法》"） 《上市公司信息披露管理办法》 《上市公司 治理准则》 《深圳证券交易所股票上市规则》等法律、法规和规范性文件以及《公 司章程》 第一章 总则 第一条 为了提高协鑫集成科技股份有限公司（以下简称"公司"）的规范运作 水平，增强信息披露的真实性、准确性、完整性和及时性，提高年报信息披露的质 量和透明度，根据《中华人民共和国公司法》 （以下简称"《公司法》 "）《中华人民 《信息披露事务管理制度》的规定，结合公司实际情况，制定本制度。 第二条 本制度是指公司对在年度报告信息披露工作中因违反相关规定、不履 行或不正确履行其所负职责和义务以及因其他个人原因致使公司年度报告报告期 内发生重大会计差错更正、重大遗漏信息补充以及业绩预告修正等信息披露重大 差错情况的有关责任人员进行责任追究和处理，以保障和增强公司年度报告信息 披露 ...