Internal control assurance report of Jiayuan Technology Co., Ltd
As of June 30, 2021
Internal control assurance report
Xin Hui Shi Bao Zi [2021] No. za90677 all shareholders of Jiayuan Technology Co., Ltd.:
We have accepted the entrustment to review the attached confirmation made by the management of Jiayuan Technology Co., Ltd. (hereinafter referred to as "your company") on the effectiveness of internal control related to the financial statements on June 30, 2021 in accordance with the basic norms of enterprise internal control and relevant regulations.
1、 Description of significant inherent limitations
Internal control has inherent limitations, and there is the possibility of undetected misstatement due to error or fraud. In addition, due to changes in circumstances that may lead to inappropriate internal control or reduce the degree of compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control evaluation results.
2、 Restrictions on the users and purposes of the report
This assurance report is only for the purpose of applying for securities issuance by Jiayuan Technology Co., Ltd. and shall not be used for any other purpose. We agree to take this assurance report as a necessary document for Jiayuan Technology Co., Ltd. to apply for securities issuance and submit it together with other application documents. 3、 Responsibilities of management
The responsibility of the management of your company is to establish and improve the internal control and maintain its effectiveness. At the same time, in accordance with the basic norms for enterprise internal control (CK [2008] No. 7) issued by the Ministry of Finance and other five ministries and commissions and relevant regulations, the management shall recognize the effectiveness of internal control related to the financial statements on June 30, 2021 and be responsible for the above recognition.
4、 Responsibilities of Certified Public Accountants
Our responsibility is to express assurance opinions on the effectiveness of internal control based on the implementation of assurance work.
5、 Job overview
We have carried out the assurance business in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 - assurance business other than audit or review of historical financial information. The above provisions require us to plan and implement the assurance work to obtain reasonable assurance about whether the information of the assurance object is free from material misstatement. In the assurance process, we have implemented other procedures, including understanding, testing and evaluating the rationality of internal control design and the effectiveness of implementation, as well as other procedures we deem necessary. We believe that our assurance work provides a reasonable basis for expressing opinions. 6、 Assurance conclusion
We believe that your company has maintained effective internal control related to the financial statements in all major aspects on June 30, 2021 in accordance with the basic norms of enterprise internal control issued by the Ministry of Finance and other five ministries and commissions and relevant regulations.
This conclusion is formed under the inherent limitations pointed out in the assurance report. China Certified Public Accountants of Lixin certified public accountants:
(special general partnership)
Chinese certified public accountant:
Shanghai, China September 22, 2001
Jiayuan Technology Co., Ltd
Self evaluation report on internal control as of June 30, 2021
All shareholders of Jiayuan Technology Co., Ltd.:
According to the provisions and requirements of the basic norms of enterprise internal control and its supporting guidelines, In combination with the internal control system and evaluation methods of the company (hereinafter referred to as the company), on the basis of daily and special supervision of internal control, we conducted a self-evaluation on the effectiveness of the company's internal control on June 30, 2021 (the benchmark date of the internal control evaluation report). I. statement of the board of directors
It is the responsibility of the board of directors of the company to establish, improve and effectively implement internal control, evaluate its effectiveness and truthfully disclose the internal control evaluation report in accordance with the provisions of the enterprise's internal control standard system. The board of supervisors shall supervise the establishment and implementation of internal control by the board of directors. The management is responsible for organizing and leading the daily operation of the enterprise's internal control. The board of directors, the board of supervisors and the directors, supervisors and senior managers of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this report, and bear individual and joint legal liabilities for the authenticity, accuracy and completeness of the contents of the report. The objective of the company's internal control is to reasonably ensure the legal compliance of operation and management, asset safety, authenticity and integrity of financial reports and relevant information, improve operation efficiency and effect, and promote the realization of development strategy. Due to the inherent limitations of internal control, it can only provide reasonable assurance for the realization of the above objectives. In addition, as changes in circumstances may lead to inappropriate internal control or reduced compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control evaluation results.
2、 Overall situation of internal control evaluation
The board of directors of the company authorizes to be responsible for the specific organization and implementation of internal control evaluation, and evaluate the high-risk fields and units included in the evaluation scope. Under the leadership of the audit committee of the board of directors of the company, the audit department and auditors shall exercise their functions and powers independently and objectively, be responsible to the audit committee of the board of directors, and shall not be interfered by other departments or individuals. The audit department carried out normal work during the year, inspected and supervised the establishment and implementation of the company's internal control system and the authenticity and integrity of the company's financial information in accordance with national laws and regulations and relevant provisions of the company, so as to ensure the effective implementation of relevant internal control systems.
3、 Basis of internal control evaluation
The purpose of this evaluation report is based on the requirements of the basic norms of enterprise internal control (hereinafter referred to as the basic norms) and the guidelines for the evaluation of enterprise internal control (hereinafter referred to as the evaluation guidelines) jointly issued by the Ministry of Finance and other five ministries and commissions of the people's Republic of China, combined with the enterprise internal control system and evaluation methods, and on the basis of daily and special supervision of internal control, Evaluate the effectiveness of the design and operation of the company's internal control as of June 30, 2021.
4、 Scope of internal control evaluation
The scope of internal control evaluation covers various businesses and matters of the company, focusing on the following high-risk areas: capital activities, procurement business, sales business, etc.
The units included in the scope of evaluation include:
Company name and nature
Parent company of Jiayuan Technology Co., Ltd
Holding subsidiary of Sichuan Qianjin Medical Information Technology Co., Ltd
The total assets of the units included in the evaluation scope account for 70% of the total assets in the company's consolidated financial statements, and the total operating revenue accounts for 70% of the total operating revenue in the company's consolidated financial statements.
The operations and matters included in the scope of the evaluation include:
（1） Organizational structure
In accordance with the company law of the people's Republic of China and relevant regulations of China Securities Regulatory Commission, the company has established the general meeting of shareholders, the board of directors, the board of supervisors and the management under the leadership of the board of directors, formed the basic framework of the corporate governance structure, and defined the general meeting of shareholders, the board of directors and directors, the board of supervisors and supervisors Responsibilities of management and senior management in internal control.
The company has formulated the articles of association of joint stock limited company, rules of procedure of the general meeting of shareholders, rules of procedure of the board of directors, rules of procedure of the board of supervisors, working rules of the general manager, etc., and defined the terms of reference, rules of procedure and decision-making mechanism of the general meeting of shareholders, the board of directors, the board of supervisors and the management; The board of supervisors of the company shall supervise whether the directors, general manager and other senior managers of the company comply with laws, regulations or the articles of association when performing their duties, inspect the business of the company, require them to correct when their acts harm the interests of the company, and report to the general meeting of shareholders or relevant national competent authorities when necessary, And give opinions on the resolutions of the board of directors. The board of supervisors may propose to convene an extraordinary general meeting of shareholders, and conduct in-depth discussion, express opinions and make resolutions on matters within the scope of responsibilities of the board of supervisors. The board of supervisors can give full play to its supervision efficiency, ensure that the company's financial activities meet the requirements of laws and regulations, and urge the company's directors and senior managers to earnestly perform their obligations of integrity and diligence.
（2） Development strategy
The company has formulated the detailed rules for the implementation of the strategy and Investment Committee of the board of directors, which defines the procedures for the formulation, evaluation, decision-making and implementation of the development strategy, so as to ensure the realization of the company's strategic objectives and meet the needs of the continuous growth and rapid development of the company's business scale. The strategy committee under the board of directors is a special working organization established by the board of directors in accordance with the resolutions of the general meeting of shareholders, which is mainly responsible for studying and making suggestions on the company's long-term development strategy and major investment decisions.
（3） Human resources
The company has formulated detailed rules for the implementation of recruitment management, detailed rules for the implementation of induction management, detailed rules for the implementation of resignation management, performance appraisal management system, detailed rules for the implementation of training management, detailed rules for the implementation of training service life management, detailed rules for the implementation of internal trainer management, salary adjustment management system, detailed rules for the implementation of employment confirmation management The attendance system and other systems standardize various links such as human resource planning and management, recruitment management, labor relations management, salary management, training management and resignation management, and establish a scientific incentive and restraint mechanism to fully mobilize the enthusiasm of the company's employees and play a team role through human resource management.
（4） Financial activities
The company has formulated the measures for the management of raised funds, the fund management system, the financial management system, the fund management system, the measures for the management of foreign investment, the procurement management measures and other systems to regulate the company's fund-raising, investment, fund operation and other activities, ensure the safety, integrity and effectiveness of the company's fund-raising activities, and prevent and control fund risks. The main relevant control procedures are as follows:
1. Monetary Fund Management
It specifies the authorities and responsibilities of monetary funds from payment application, approval, review to payment, and clearly stipulates that when the purpose of the money is unclear and there are no necessary attachments or vouchers, the money will not be paid.
2. Fund raising
Relevant posts engaged in fund-raising business implement the post responsibility system, and clarify their respective rights and responsibilities and mutual restriction requirements and measures in the formulation and decision-making of fund-raising scheme, the conclusion and approval of fund-raising contract or agreement, the approval and implementation of various fund repayment related to fund-raising, the implementation of fund-raising business and relevant accounting records.
Relevant business processes have been formulated for fund-raising business. The responsible personnel, risk points, control measures, control requirements, relevant accountability and other matters of the main links in the business process are clearly defined, which shall be approved by personnel at all levels in accordance with the provisions of the authorization system.
When paying the interest, dividend or rent related to the raised capital, it shall be paid with the approval of authorized personnel according to the specified procedures. 3. Investment
The relevant posts engaged in foreign investment business implement the post responsibility system, and clarify their respective rights and responsibilities and mutual restriction requirements and measures in investment decision-making and implementation, investment disposal approval and implementation, investment performance evaluation and assessment, etc.
Relevant business processes have been formulated for foreign investment business. In the business process, the responsible personnel, risk points, control measures, control requirements, relevant accountability and other matters of the main links are specified, which shall be approved by personnel at all levels in accordance with the provisions of the authorization system.
Foreign investment shall be carried out in accordance with the investment plan approved by the competent department.
（5） Purchase business
The company has formulated the procurement management measures and other systems, defined the post responsibilities of relevant departments, and standardized the procurement management process, including procurement budget management, material demand and plan management, supplier management, material pricing, procurement contract management, material supply process management, procurement acceptance management, procurement return management, procurement payment management, etc, Ensure the rationality of procurement quantity, the scientificity of procurement time and the strictness of procurement plan; Establish an objective, fair and standardized supplier introduction system, effectively master the quality, price, delivery date and cooperation degree of products supplied by suppliers, select suppliers with sustainable and stable supply, and ensure that material procurement meets the production and operation needs of the company.
（6） Asset management
The company has formulated the inventory management system, fixed assets management system, patent management measures and other systems, defined the post responsibilities of relevant departments, standardized the management process of the company's inventory, fixed assets, intangible assets and other assets, defined the relevant responsibilities of the asset management department, fund management department and user department, and the acceptance and warehousing of physical assets Control the key links such as receiving, issuing, storage and disposal, and take measures such as asset records, physical storage, regular inventory, account and actual verification to ensure the safety of assets.
（7） Sales business
The company has formulated market and sales management measures, accounts receivable management measures, bidding management specifications and other systems, defined the post responsibilities of relevant departments, and carried out sales plan management, customer credit management, sales quotation, sales contract signing, product delivery management, collection, return management The management of accounts receivable and other links clarify their respective rights and responsibilities and the requirements and measures of mutual restriction; strict
