Core Viewpoint - The company has established a comprehensive investment and financing decision-making system to enhance internal control, mitigate risks, improve economic efficiency, and protect investors' rights and interests [1]. Internal Investment Decision Management - Internal investment refers to the use of the company's own funds or bank loans for basic construction, technological transformation, and purchasing large machinery and equipment [3]. - The decision-making process for internal investments includes the preparation of a fixed asset investment plan based on feasibility studies and approval procedures [3][4]. External Investment Decision Management - External investment involves using monetary funds, equity, or assessed physical or intangible assets for various investment activities aimed at future returns [5]. - External investments are categorized into short-term (up to one year) and long-term (over one year) investments, including stocks, bonds, and equity investments [5][6]. - The decision-making process for short-term investments involves pre-selecting investment opportunities, assessing profitability, and following approval procedures [5][6]. Long-term Investment Decision Management - Long-term investment decision-making requires preliminary evaluations and investment suggestions submitted for company meetings, followed by feasibility studies and further approvals [6][7]. Major Asset Restructuring Decision Management - Major asset restructuring refers to significant transactions that alter the company's main business, assets, or income [8]. - The decision-making process includes preliminary research, hiring qualified intermediaries for audits or evaluations, and obtaining necessary approvals from management and shareholders [8][9]. External Financing Decision Management - External financing includes equity financing (issuing stocks) and debt financing (borrowing funds) [10]. - The decision-making process for external borrowing involves financial assessments and approvals from the financial department and management [10][11]. Approval Authority - Investment matters that meet specific criteria, such as asset totals or transaction amounts exceeding 10% of the company's audited total assets or market value, require board approval [12][13]. - Transactions exceeding 50% of the company's audited total assets or market value must also be submitted for shareholder approval [12][13]. Other Provisions - The company must adhere to information disclosure obligations and allow for supervision by the audit committee and audit department regarding investment activities [14][15]. - The system will take effect upon approval by the shareholders' meeting [16].