Core Viewpoint - The document outlines the management system for financial and accounting personnel at Tianma Microelectronics Co., Ltd, emphasizing the importance of compliance with laws and regulations, internal control mechanisms, and the responsibilities of financial leaders to ensure the integrity of financial data and reports [1][2]. Group 1: General Principles - The purpose of the management system is to strengthen the management of financial and accounting personnel, standardize financial accounting work, enhance financial supervision, and ensure the healthy development of the company's economic activities [1]. - The financial manager is responsible for managing and supervising all financial activities and reports, ensuring their authenticity, legality, and completeness, and is accountable to the board of directors [1][2]. Group 2: Qualifications for Positions - The company appoints a financial manager (chief accountant) nominated by the general manager and approved by the board of directors, with a term aligned with the board [2]. - The financial manager must have over 5 years of comprehensive financial management experience in medium to large enterprises and hold relevant senior professional qualifications [2][3]. Group 3: Responsibilities and Authority - The financial manager is responsible for reporting to the general manager and board, participating in major decision-making processes, establishing financial management systems, and ensuring compliance with financial regulations [12]. - The accounting manager is tasked with drafting financial management and accounting systems, preparing financial reports, and ensuring the quality of financial data [6][7]. Group 4: Assessment and Accountability - The financial manager is subject to regular assessments, and the results will influence their reappointment or dismissal [23]. - The document specifies the grounds for accountability for both the financial manager and accounting manager, including violations of laws and regulations, failure to ensure accurate financial reporting, and negligence leading to significant losses [24][25]. Group 5: Rights and Protections - The company cannot penalize the financial manager for adhering to laws and regulations, ensuring their rights are protected [29].

Core Insights - The course emphasizes the importance of financial literacy for modern managers, highlighting that understanding financial statements and data-driven decision-making is essential for business survival and growth [3][4][5]. Financial Concepts - The course covers basic financial accounting concepts and their significance in business management, aiming to enhance the financial awareness of mid-to-senior level managers [4]. - Participants will learn the fundamental logic of the balance sheet, income statement, and cash flow statement, enabling effective decision-making through financial analysis [5]. Tax Planning - The course will address the starting point of corporate tax planning, focusing on the calculation logic of value-added tax and its impact on cash flow [6]. Corporate Governance - An understanding of the basic structure of corporate governance will be provided, along with insights into internal controls and auditing, and their role in promoting business operations [7]. Strategic Financial Management - The course will explore the connection between planning, budgeting, forecasting, financial strategy, and corporate goals, equipping participants with methods for value creation [8]. Practical Application - The training includes real-world case studies to address various financial issues encountered during corporate transformation and upgrading, combining theoretical knowledge with practical application [9][12]. Course Structure - The course spans two days, combining 50% theoretical content with 50% practical training, totaling 12 hours [12]. - It will include discussions on financial accounting's basic assumptions, the relationship between the three financial statements, and the implications of financial data [17]. Risk Management - The course will cover the management of corporate risks and the relationship between risk management and value creation, including the interpretation of the COSO framework [15][17]. Budgeting and Forecasting - Participants will learn about the management logic of budgeting, including variance analysis between budgeted and actual figures, and tools for budget forecasting [16][17].