Group 1 - The construction of a modern enterprise system remains a core aspect of state-owned enterprise reform and high-quality development during the "14th Five-Year Plan" period [1] - Specialized committees, such as the strategy and investment committee, audit and risk committee, and nomination and compensation committee, are intended to serve as the core support for decision-making and risk management in corporate governance [3] - There is a recurring issue where these key governance organizations are well-structured but lack effective implementation, leading to a disconnect between form and function [3]