Company code: Anhui Heli Co.Ltd(600761) company abbreviation: Anhui Heli Co.Ltd(600761) Anhui Heli Co.Ltd(600761)
Internal control evaluation report in 2021
Anhui Heli Co.Ltd(600761) all shareholders:
According to the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control supervision requirements (hereinafter referred to as the enterprise internal control standard system), combined with the company's (hereinafter referred to as the company's) internal control system and evaluation methods, on the basis of daily and special supervision of internal control, We evaluated the effectiveness of the company's internal control on December 31, 2021 (the benchmark date of the internal control evaluation report). I Important statement
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. II Internal control evaluation conclusion 1 On the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting
□ yes √ No 2 Evaluation conclusion of internal control over financial reporting
√ valid □ invalid
According to the identification of major defects in the company's internal control over financial reporting, effective internal control over financial reporting has been maintained in all major aspects on the benchmark date of the internal control evaluation report. 3. Whether major defects in internal control over non-financial reporting are found
□ yes √ no
According to the identification of major defects in the company's internal control over non-financial reports, the company found no major defects in the company's internal control over non-financial reports on the benchmark date of the internal control evaluation report. 4. Factors affecting the evaluation conclusion of internal control effectiveness from the base date of internal control evaluation report to the date of issuance of internal control evaluation report
□ applicable √ not applicable
There are no factors affecting the evaluation conclusion of the effectiveness of internal control from the base date of the internal control evaluation report to the date of issuance of the internal control evaluation report. 5. Whether the internal control audit opinion is consistent with the company's evaluation conclusion on the effectiveness of internal control over financial reporting
√ yes □ No 6 Whether the disclosure of major defects in internal control of non-financial reports in the internal control audit report is consistent with the disclosure of the company's internal control evaluation report
√ yes □ no III Internal control evaluation (I) Scope of internal control evaluation
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. 1. The main units included in the evaluation scope include Anhui Heli Co.Ltd(600761) (Headquarters), Baoji Heli forklift Co., Ltd., Hengyang Heli Industrial Vehicle Co., Ltd., heli industrial vehicle (Panjin) Co., Ltd., Ningbo Lida logistics equipment Co., Ltd., heli tractor branch, Anhui Heli Co.Ltd(600761) Hefei Casting and forging plant, Bengbu Hydraulic Machinery Co., Ltd Anqing Heli axle Co., Ltd., Anhui Heli Co.Ltd(600761) industrial vehicle remanufacturing Co., Ltd., heli parts branch, Anhui Heli Co.Ltd(600761) industrial vehicle import and Export Co., Ltd., heli industrial vehicle (Shanghai) Co., Ltd., electric forklift branch, Anhui Heli Co.Ltd(600761) Forklift Sales Co., Ltd., Guangdong Heli forklift Co., Ltd., Hangzhou Heli Forklift Sales Co., Ltd Nanjing Heli forklift Co., Ltd., Shandong Qilu Heli forklift Co., Ltd., Shandong Heli Forklift Sales Co., Ltd., Shanxi Heli forklift Co., Ltd., Shaanxi Heli forklift Co., Ltd., Shanghai Heli Forklift Sales Co., Ltd., Tianjin North Heli forklift Co., Ltd. and Zhengzhou Heli forklift Co., Ltd. 2. Proportion of units included in the scope of evaluation:
Proportion of indicators (%)
The ratio of the total assets of the units included in the evaluation scope to the total assets of the company's consolidated financial statements is 95.35
The total operating income of the units included in the evaluation accounted for 93.23% of the total operating income in the company's consolidated financial statements
3. The main operations and matters included in the scope of evaluation include:
Purchase management, inventory management, production management, sales management, fund management, contract management, etc. 4. High risk areas of focus mainly include:
Purchase management, sales management, fund management, contract management, etc. 5. The above units, businesses and matters included in the evaluation scope and high-risk areas cover the main aspects of the company's operation and management. Is there any major omission □ yes √ No 6 Is there a statutory exemption
□ yes √ No 7 Other explanatory matters
There are no other matters to be explained in the evaluation scope of the company's internal control. （2） Basis of internal control evaluation and identification standard of internal control defects
The company organizes and carries out internal control evaluation according to the enterprise internal control standard system and the company's internal control system and evaluation methods.
1. Whether the specific identification standard of internal control defects is adjusted with that of previous years
□ yes √ no
According to the identification requirements of the enterprise internal control standard system for major defects, important defects and general defects, and in combination with the company's scale, industry characteristics, risk preference, risk tolerance and other factors, the board of directors of the company distinguished internal control over financial reports from internal control over non-financial reports, and studied and determined the specific identification standards of internal control defects applicable to the company, And consistent with previous years. 2. Identification standard of internal control defects in financial reporting
The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
If the operating income is greater than or equal to the operating income of the current year, it is less than 1.5%, 3% 1.5% and less than 3% of the operating income of the current year
If the total assets is greater than or equal to the total assets of the current year, if the total assets is greater than or equal to the total assets of the current year, it is less than 1% of the total assets of the current year
2% 1%, less than 2%
If the owner's equity is greater than or equal to the total equity of the current year, it is greater than or equal to 1% of the total equity of the current year and less than 1% of the total equity of the current year
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Fraud by directors, supervisors and senior managers; The certified public accountant found that there were significant misstatements in the current financial statements, but the internal control failed to find such misstatements in the process of operation; The supervision of the company's audit committee and internal audit institutions on internal control is invalid.
Failing to select and apply accounting policies in accordance with accounting standards; Failure to establish anti fraud procedures and control measures; No corresponding control mechanism has been established or implemented for the accounting treatment of unconventional important defects or special transactions, and there is no corresponding compensatory control; There are one or more defects in the control of the financial reporting process at the end of the period, and it can not reasonably ensure that the prepared financial statements achieve the true and complete goal.
General defects are other signs except major defects and important defects.
3. Identification standard of internal control defects in non-financial reporting
The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
If the owner's equity is greater than or equal to the total equity of the current year, it is greater than or equal to 0.5% of the total amount of the current year's owner's equity is less than 1.5% of the total amount of the current year's owner's equity, and less than 0.5% of the total amount of 1.5%
The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Qualitative standard of defect nature
Major defect refers to the combination of one or more control defects, which may cause the company to seriously deviate from the control objectives. When there are any one or more major defects in internal control, the conclusion that the internal control is invalid shall be made in the internal control evaluation report
It refers to the combination of one or more control defects, whose severity is lower than that of major defects, but it may still cause the company to deviate from the control objectives. The severity of major defects is lower than that of major defects, which will not seriously endanger the overall effectiveness of internal control, but it should also attract the full attention of the board of directors and management
General defects refer to other control defects except major defects and important defects.
（3） Identification and rectification of internal control defects 1 Identification and rectification of internal control defects in financial reporting 1.1 Major defects
Whether the company has major defects in internal control over financial reporting during the reporting period □ yes √ no 1.2 Important defects
Whether the company has significant defects in internal control over financial reporting during the reporting period □ yes √ no 1.3 General defect
During the reporting period, the company had no general defects in internal control over financial reporting. 1.4. After the above rectification, on the benchmark date of the internal control evaluation report, does the company have any major defects in the internal control of financial reporting that have not been rectified □ yes √ no 1.5 After the above rectification, on the benchmark date of the internal control evaluation report, whether the company has any important defects in the internal control of financial reporting that have not been rectified □ yes √ No 2 Identification and rectification of internal control defects in non-financial reporting 2.1 Major defects
Whether the company found any major defects in internal control over non-financial reporting during the reporting period □ yes √ no 2.2 Important defects
Whether the company found any significant defects in internal control over non-financial reporting during the reporting period □ yes √ no 2.3 General defect
According to the above identification standards for internal control defects in non-financial reports, the company found 134 general defects in non-financial reports during the reporting period, including 55 design defects and 79 implementation defects; So far, 61 items have been rectified and 73 items have been rectified. 2.4. After the above rectification, on the benchmark date of the internal control evaluation report, does the company find any major defects in non-financial reporting internal control that have not been rectified
2.5. After the above rectification, on the benchmark date of the internal control evaluation report, whether the company finds any important defects in non-financial reporting internal control that have not been rectified □ yes √ no IV Description of other major matters related to internal control 1 Rectification of internal control defects in the previous year
√ applicable □ not applicable
The internal control evaluation of the company in the previous year found no major defects and important defects in the internal control of financial reports and non-financial reports. As of the reporting date, the general defects of internal control over financial reports and non-financial reports found in the internal control evaluation of the previous year have been rectified or improved. 2. Operation of internal control in this year and improvement direction in the next year
√ applicable □ not applicable
During the reporting period, the company continuously improved the internal control management in accordance with the regulatory requirements, established a relatively perfect internal control management in combination with the actual situation of the company's current business, which can be effectively implemented, achieved the goal of the company's internal control, effectively improved the operation and management level and risk prevention ability, and there are no major defects and important defects. In 2022, the company's internal control system will be adjusted in time on the basis of changes in the basic situation of the enterprise's development strategy, business scale, business scope, competition status, risk level and organizational structure adjustment. 3. Description of other major events
□ applicable √ not applicable
Chairman (authorized by the board of directors): Yang Anguo Anhui Heli Co.Ltd(600761) March 11, 2022
