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圣农发展: 董事会审计委员会议事规则(2025年修订)
Zheng Quan Zhi Xing· 2025-08-17 08:15
福建圣农发展股份有限公司 董事会审计委员会议事规则 (2025 年修订) 第一章 总则 第一条 为建立和健全福建圣农发展股份有限公司(以下简称"公司")内 部控制制度,提高内部控制能力,完善内部控制程序,促进董事会对经营管理层 进行有效监督,公司董事会下设董事会审计委员会(以下简称"审计委员会"), 作为实施内部审计监督的专门机构。 第二条 为规范、高效地开展工作,公司董事会根据《中华人民共和国公司 法》(以下简称"《公司法》")、中国证券监督管理委员会(以下简称"中国证监 会")发布的《上市公司治理准则》《上市公司独立董事管理办法》、深圳证券交 易所发布的《深圳证券交易所股票上市规则》 (以下简称"《上市规则》")、 《深圳 证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》(以下简 称"《主板上市公司规范运作》")等有关法律、法规、规章和规范性文件及《福 建圣农发展股份有限公司章程》 (以下简称"《公司章程》")的有关规定,制定本 议事规则。 第三条 审计委员会所作决议,应当符合有关法律、法规、规章、规范性文 件、《公司章程》及本议事规则的规定。审计委员会决议内容违反有关法律、法 规、规章 ...
鸿远电子: 鸿远电子董事会审计委员会工作细则
Zheng Quan Zhi Xing· 2025-07-04 16:22
Core Points - The article outlines the establishment and operational guidelines for the Audit Committee of Beijing Yuanliuhongyuan Electronic Technology Co., Ltd, emphasizing its role in supervising financial information, internal controls, and audits [1][2][3]. Group 1: Establishment and Composition - The Audit Committee must consist of at least three directors, with a majority being independent directors, and the chair must be a professional accountant [1][2]. - Members should not hold senior management positions and must possess relevant professional knowledge and experience [2][3]. Group 2: Responsibilities and Duties - The main responsibilities include reviewing financial information, supervising external and internal audits, and ensuring effective internal controls [6][16]. - The committee is tasked with evaluating the effectiveness of external auditors and internal audit processes, and it must report its findings to the board [10][21]. Group 3: Meetings and Decision-Making - The Audit Committee is required to meet at least quarterly, with decisions made by a majority vote of members present [11][14]. - Meeting records must be accurately maintained and kept for a minimum of ten years [6][14]. Group 4: Reporting and Accountability - The committee must disclose its annual performance and activities alongside the company's annual report [4][10]. - It has the authority to propose the hiring or dismissal of external auditors and must ensure that any financial discrepancies are addressed before approving financial reports [18][19]. Group 5: Internal Audit Oversight - The Audit Committee oversees the internal audit department, ensuring compliance with internal control standards and evaluating the effectiveness of internal audits [10][12]. - It is responsible for guiding the internal audit process and ensuring that significant issues are reported to the board [12][13]. Group 6: Legal and Regulatory Compliance - The committee has the authority to propose temporary board meetings and can call for shareholder meetings if necessary [16][17]. - It is empowered to take legal action against directors or senior management if they violate laws or regulations that harm the company [17][18].
春兰股份: 春兰股份董事会审计委员会工作细则
Zheng Quan Zhi Xing· 2025-06-30 16:23
General Provisions - The audit committee of Jiangsu Chunlan Refrigeration Equipment Co., Ltd. is established to enhance the supervision of financial information, internal control, and auditing processes, ensuring compliance with relevant laws and regulations [1][2] - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and providing decision-making support to the board of directors [1][2] Composition of the Committee - The audit committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2][3] - Members must possess the necessary professional knowledge and experience to effectively oversee auditing processes and ensure accurate financial reporting [2][3] Responsibilities and Authority - The main responsibilities of the audit committee include reviewing financial information, supervising external audits, evaluating internal audits, and ensuring effective internal controls [5][6] - The committee has the authority to propose the hiring or dismissal of external auditors and to oversee the audit process [6][7] Decision-Making Procedures - The audit committee must meet at least quarterly and can convene additional meetings as necessary, ensuring that all members are informed and able to participate [14][15] - Decisions made by the committee require a majority vote from the members present at the meeting [15] Reporting and Accountability - The audit committee is required to report its findings and recommendations to the board of directors, ensuring transparency and accountability in its operations [14][15] - The committee has the right to request information from external auditors and other relevant personnel to fulfill its oversight responsibilities [15][16]
中旗新材: 审计委员会工作细则
Zheng Quan Zhi Xing· 2025-06-19 15:13
Core Points - The establishment of the Audit Committee aims to enhance the decision-making function of the board of directors and ensure effective supervision of financial and operational activities [1][2] - The Audit Committee consists of three directors, including two independent directors, with at least one being a professional accountant [4][5] - The committee is responsible for overseeing internal and external audits, ensuring the accuracy of financial reports, and evaluating internal controls [11][12] Group 1: Committee Structure - The Audit Committee is chaired by an independent director with accounting expertise, elected by committee members [2][3] - The committee's term aligns with that of the board of directors, and members must be diligent in their oversight responsibilities [6][7] - The committee can hire external advisors for professional opinions, with costs covered by the company [10][11] Group 2: Responsibilities and Powers - The Audit Committee has the authority to inspect financial records, supervise the actions of directors and senior management, and propose the convening of extraordinary shareholder meetings [3][4] - It is tasked with reviewing financial information, assessing internal controls, and evaluating the performance of external auditors [5][6] - The committee must report any significant deficiencies in internal controls to the Shenzhen Stock Exchange [5][6] Group 3: Meeting Procedures - The Audit Committee must meet at least quarterly, with special meetings called as necessary [8][9] - A quorum requires the presence of at least two-thirds of the members, and decisions are made by majority vote [9][10] - Meeting records must be maintained for ten years, detailing attendance, agenda, and resolutions [10][11]