Core Viewpoint - The financial management system of Hubei Hendi Pharmaceutical Co., Ltd. aims to strengthen financial management, standardize financial behavior, and protect shareholder rights, in accordance with relevant laws and regulations [1][2]. Financial Management System - The financial management system covers financial management framework, accounting management, comprehensive budget management, and accounting record management [1]. - The financial department is the center of financial management, responsible for organizing, supervising, and guiding financial work across the company and its subsidiaries [2]. - Each subsidiary must establish a financial department responsible for financial accounting and supervision, sharing responsibility for the legality and accuracy of financial reports [2][3]. - Financial personnel must possess the necessary professional capabilities and complete proper handover procedures when changing positions [3]. Financial Accounting Management - The company adheres to national accounting standards and regulations, ensuring accurate accounting records and financial reports [4]. - Financial departments must establish and improve basic financial accounting management systems to enhance efficiency and quality [4][5]. - Accounting information must reflect the true financial status and operational results, and must be timely and consistent [4][5]. Comprehensive Budget Management - Comprehensive budget management is essential for normal business operations and should involve all production and operational activities [6]. - The company has established a budget management committee, with the financial department as its executing body, to oversee budget preparation and execution [6][7]. - Budget execution periods are defined as January 1 to December 31 each year, with budget preparation occurring from November to December [7]. Asset Management - The management of monetary funds includes cash, bank deposits, and securities, with strict controls to ensure safety and compliance [8][9]. - All funds must be recorded in legal accounting books, and unauthorized financial practices are prohibited [8][9]. - The company must conduct regular cash counts and maintain accurate records of cash management [9]. Revenue, Cost, and Expense Management - Management of operating expenses and costs is conducted through budget control, ensuring all income is legally documented and accounted for [17][18]. - The company must adhere to the principle of matching revenue with costs, ensuring accurate cost accounting methods are applied [17][18]. Profit and Profit Distribution Management - The annual profit distribution plan must be approved by the board of directors and should follow a specific order of operations, including covering previous losses and allocating reserves [19][20]. - The use of reserves must comply with regulations and require board approval [20]. Financial Reporting and Analysis Management - Financial reports must accurately summarize the company's financial status and operational results, adhering to legal and regulatory requirements [19]. - Financial analysis should be based on accurate data and flexible methodologies to meet various analytical needs [19].

Core Viewpoint - The financial management system of Hanhigh Group Co., Ltd. aims to strengthen and standardize financial management and accounting practices, ensuring the protection of shareholders' rights and compliance with relevant laws and regulations [1][2]. Financial Management Organization System - The financial management work follows a unified management and hierarchical responsibility principle, with each level and position fulfilling their respective financial management duties [4][5]. - The company appoints a financial manager responsible for overseeing financial and accounting activities, ensuring the authenticity and legality of financial data [6][7]. - The financial department is tasked with managing all financial matters and must employ qualified accounting personnel [8][9]. Accounting Principles - The company adopts a borrowing and lending accounting method and must ensure that accounting records are based on actual economic transactions [16][19]. - Regular reconciliations of financial data with physical assets and funds are required to ensure accuracy [20][21]. Revenue and Cost Management - Revenue recognition is based on contracts and agreements, with strict adherence to the principle of matching revenue with costs [22][23]. - The company implements strict budget management to control costs and expenses, ensuring compliance with internal and external regulations [26][27]. Profit Distribution Management - Profits are distributed according to the company's articles of association after paying corporate income tax, following a specific order of priority [28][30]. Financial Reporting - Financial reports must be prepared in accordance with relevant accounting standards and include monthly, quarterly, semi-annual, and annual reports [32][33]. - The company is required to submit financial reports within specified timeframes after the end of each reporting period [36][39]. Comprehensive Budget Management - The company implements comprehensive budget management to ensure alignment with strategic goals and operational efficiency [38][40]. - The budget management process includes preparation, approval, execution, and analysis [42][43]. Fund Management - The company emphasizes centralized management of funds, ensuring all financial transactions are recorded in legal accounting books [44][45]. - Strict internal controls are established for cash management and bank transactions to ensure security and compliance [51][52]. Asset Management - The company manages various assets, including receivables, inventory, fixed assets, and intangible assets, ensuring proper accounting and reporting [53][54]. - Regular inventory checks and asset evaluations are mandated to maintain accuracy and accountability [56][57]. Tax Management - Tax management focuses on legal compliance and cost-effectiveness, with regular assessments of tax risks and opportunities for tax savings [59][60]. External Investment and Financing Management - The company’s external investment activities include securities, equity investments, and fixed asset investments, adhering to national laws and company strategy [63][64]. - The board of directors is responsible for making decisions regarding external financing, ensuring alignment with shareholder interests [66][67]. Accounting Archives Management - The company maintains accounting archives with specified retention periods, ensuring proper management and confidentiality of financial documents [68][69]. - Procedures for accessing and managing accounting records are strictly regulated to prevent unauthorized access [72][73]. Financial Information Management - The company utilizes a unified financial information system for accounting and reporting, with strict controls over data access and modifications [79][80]. - Regular backups and system checks are conducted to ensure data integrity and security [81][82].

Core Viewpoint - The financial management system of Anzheng Fashion Group Co., Ltd. aims to standardize accounting practices, ensure the quality of accounting information, and enhance economic efficiency while protecting shareholder rights [1]. Group 1: General Principles - The financial management system is established based on relevant laws and regulations, including the Company Law and Accounting Law of the People's Republic of China, as well as the company's specific circumstances [1][2]. - The system applies to the company and all subsidiaries, allowing them to create implementation details based on their actual situations [1]. Group 2: Accounting System - The financial management work is organized under the leadership of the board of directors and implemented by the president, with the financial director responsible for reporting to both [2]. - The finance department must establish a responsibility system to meet accounting business needs, ensuring that roles are clearly defined and that no conflicts of interest arise [2]. Group 3: Accounting Practices - Accounting records must reflect the company's various production and operational activities, adhering to national accounting standards [5]. - Financial reports must be prepared monthly, ensuring accuracy and completeness, and must be submitted on time [5][6]. Group 4: Financial Reporting - The company's financial reports consist of accounting statements and notes, following the relevant accounting standards [7]. - Financial reports are categorized into quarterly, interim, and annual reports, with specific deadlines for submission [7][8]. Group 5: Profit Distribution - After paying income tax, profits are distributed according to specific rules, ensuring that legal reserves are met before any distribution to shareholders [8]. - The company aims to maintain a stable and continuous profit distribution policy, considering shareholder interests and the company's operational needs [9]. Group 6: Accounting Archives Management - Accounting archives, including vouchers, ledgers, and financial reports, must be properly managed and stored, with specific retention periods [10][11]. - The finance department is responsible for the management of accounting archives, ensuring they are organized and protected from damage [10]. Group 7: Accounting Information System Management - The company utilizes a unified accounting information system across subsidiaries to ensure quality and efficiency in financial management [11]. - The system must be properly managed and maintained, with appropriate backup procedures in place [11].

三六零安全科技股份有限公司 财务管理制度 第一章 总则 第一条 为适应市场经济发展的需要，规范三六零安全科技股份有限公司 （以下简称"公司"或"本公司"）会计确认、计量和报告行为，保证会计信息 质量，使公司的会计工作有章可循、有法可依，公允地处理会计事项，以提高公 司经济效益，维护股东权益，制定本制度。 第二条 本制度根据我国《中华人民共和国会计法》、《企业会计准则》、 《会计基础工作规范》等国家有关法律、法规，结合公司具体情况及公司对会计 工作管理的要求制定。 第三条 本制度由会计核算的一般原则、主要政策、会计机构和会计人员、 会计科目和会计报表及附注等组成。 第四条 本制度适用于公司及下属控股子公司；各控股子公司可根据本制度， 结合自身实际情况制定实施细则。 第二章 会计核算体制 第五条 财会组织体系及机构设置: 实性、合法性负责；公司财务管理工作在董事会领导下由总经理组织实施，公 司财务负责人对董事会和总经理负责。 备与工作相适应、具有会计专业知识的部门经理和会计人员；财务中心根据会 计业务设置工作岗位，会计工作岗位，可以一人一岗、一人多岗或一岗多人， 但出纳人员不得兼管稽核、会计档案保管、收入、费用、 ...

General Principles - The financial management system of Shandong Weiming Biological Pharmaceutical Co., Ltd. aims to standardize accounting recognition, measurement, and reporting to ensure the quality of accounting information and improve economic efficiency while protecting shareholders' rights [1][2][3] Financial Management Structure and Personnel - The company has established a financial management organization under the leadership of the board of directors, with the general manager responsible for implementation [2][3] - A planning finance center is set up to handle financial management and accounting matters, staffed with qualified accounting personnel [2][3] - The company has the authority to appoint and dismiss financial heads of its subsidiaries, while other financial personnel are hired according to internal regulations [2][3] Accounting Policies and Estimates - The company adopts a calendar year as its accounting period, running from January 1 to December 31 [3][4] - The functional currency for accounting is determined based on the primary economic environment, with RMB used for companies established in mainland China [4][5] - The company uses the accrual basis of accounting and historical cost for measurement [4][5] Financial Asset Recognition and Measurement - Financial assets are classified at initial recognition into categories such as amortized cost, fair value through other comprehensive income, and fair value through profit or loss [5][6] - The company assesses credit risk and recognizes impairment losses based on expected credit losses [8] Inventory Accounting - Inventory is initially measured at cost and includes raw materials, finished goods, work in progress, and low-value consumables [9] - The company uses the weighted average method for inventory issuance and recognizes impairment when the cost exceeds the net realizable value [9] Long-term Equity Investment Accounting - The company uses the cost method for subsequent measurement of long-term equity investments in subsidiaries and adjusts for equity method in consolidated financial statements [10] Fixed Assets and Depreciation - Fixed assets are recorded at actual cost and depreciated using the average annual method based on asset categories [11][12] Intangible Assets Accounting - Intangible assets are initially measured at cost, including purchase price and related expenses, and are amortized over their useful lives [13][14] Revenue Recognition - Revenue is recognized when control of the goods is transferred to the customer, and specific criteria must be met [21] Tax Accounting - The company uses the balance sheet liability method for income tax accounting, recognizing deferred tax assets or liabilities based on differences between the book value and tax base of assets and liabilities [17] Financial Reporting - The company prepares financial reports including balance sheets, income statements, cash flow statements, and changes in equity statements, adhering to relevant accounting standards [23][24][25]