Guangzhou Haige Communications Group Incorporated Company(002465)
Self evaluation report on internal control in 2021
In accordance with the provisions of the basic norms of enterprise internal control and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the "enterprise internal control normative system"), combined with Guangzhou Haige Communications Group Incorporated Company(002465) (hereinafter referred to as the "company") 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).
1、 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.
2、 Internal control evaluation conclusion
According to the identification of major defects and important defects in the company's internal control over financial reporting, there were no major defects and important defects in the internal control over financial reporting on the benchmark date of the internal control evaluation report. The board of directors believed that the company had maintained effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise's internal control standard system and relevant regulations.
According to the identification of major defects and important defects in the company's internal control over non-financial reports, the company found no major defects and important defects in the internal control over non-financial reports on the benchmark date of the internal control evaluation report.
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.
3、 Internal control evaluation
(I) evaluation scope of internal control
According to the risk oriented principle, the company determines the main units, businesses and matters included in the evaluation scope and high-risk areas. Those included in the evaluation scope mainly include the company and its holding subsidiaries (including wholly-owned subsidiaries). The total assets of the unit included in the evaluation scope account for 100% of the total assets in the company's consolidated financial statements, and the total operating revenue accounts for 100% of the total operating revenue in the company's consolidated financial statements.
The main businesses and matters included in the evaluation scope include: corporate governance, organizational structure, development strategy, human resources, corporate culture, monetary fund management, cost management, procurement and payment management, technology management, quality management, financing management, related party transaction management, raised funds management, information disclosure management, etc.
The above businesses and matters included in the evaluation scope cover the main aspects of the company's operation and management, and there are no major omissions.
（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.
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 the internal control of financial reports from the internal control of non-financial reports, and studied and determined the specific identification standards of internal control defects applicable to the company. The identification standards of internal control defects determined by the company are as follows:
1. Identification standard of internal control defects in financial reporting
(1) Quantitative criteria for identifying defects in internal control over financial reporting:
a. The amount of misstatement exceeds 1% of the total assets in the consolidated financial statements., Identified as major defects in internal control over financial reporting;
b. If the amount of misstatement is between 0.5% and 1% of the total assets in the consolidated financial statements, it is recognized as an important defect in the internal control of financial reporting;
c. The amount of misstatement does not exceed 0.5% of the total assets in the consolidated financial statements, which is recognized as a general defect of internal control over financial reporting.
(2) Qualitative criteria for identifying defects in internal control over financial reporting:
a. Under any of the following circumstances, it is recognized as a major defect in the internal control of financial reporting:
① The directors, supervisors and senior managers of the company commit fraud in the process of performing their duties; ② Make misstatement correction for major errors in the announced financial report;
③ The certified public accountant finds that there is a material misstatement in the current financial report, but the internal control fails to find the misstatement in the operation process;
④ The audit committee and the audit department lack effective supervision over financial reporting and related internal control.
b. Under any of the following circumstances, it shall at least be recognized as an important defect in the internal control of financial reporting:
① Failing to select and apply accounting policies in accordance with the generally accepted accounting standards for business enterprises;
② Failure to establish anti fraud procedures and control measures;
③ For the accounting treatment of unconventional or special transactions, the corresponding control mechanism is not established or the corresponding compensatory control is not implemented;
④ 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.
c. The general defects of internal control over financial reporting refer to other control defects that do not constitute the above major defects and important defects.
2. Identification standard of internal control defects in non-financial reporting
(1) Quantitative criteria for identification of internal control defects in non-financial reports:
a. If the amount of property loss exceeds 1% of the total assets in the consolidated financial statements, it is recognized as a major defect in the internal control of non-financial reporting;
b. If the amount of property loss is between 0.5% and 1% of the total assets in the consolidated financial statements, it is recognized as an important defect in the internal control of non-financial reporting;
c. The amount of property loss does not exceed 0.5% of the total assets in the consolidated financial statements, which is recognized as a general defect in the internal control of non-financial reporting.
(2) Qualitative criteria for identification of internal control defects in non-financial reports:
The identification of non-financial report defects is mainly based on the impact of defects on the effectiveness of business processes and the possibility of occurrence.
a. If the possibility of defects is high, it will seriously reduce the work efficiency or effect, or seriously increase the uncertainty of the effect, or make it seriously deviate from the expected goal as a major defect;
b. If the possibility of defects is high, it will significantly reduce the work efficiency or effect, or significantly increase the uncertainty of the effect, or make it significantly deviate from the expected goal as an important defect;
c. If the possibility of defects is small, it will reduce the work efficiency or effect, or increase the uncertainty of the effect, or make it deviate from the expected goal, which is a general defect.
(III) identification and rectification of internal control defects
1. Identification and rectification of internal control defects in financial reporting
According to the above identification standards of internal control defects in financial reporting, the company has no major defects and important defects in internal control of financial reporting during the reporting period.
2. Identification and rectification of internal control defects in non-financial reports
According to the above identification standards of internal control defects in non-financial reports, no major defects and important defects in the company's internal control over non-financial reports were found during the reporting period.
4、 Internal control system and operation
(I) internal environment
The internal environment is the basis for the company to implement internal control, including governance structure, organizational structure, internal audit, human resources policy, corporate culture, etc.
1. Governance structure
According to the requirements of the company law, the securities law and other laws and administrative regulations, the company has established the corporate governance structure and rules of procedure of the general meeting of shareholders, the board of directors, the board of supervisors and the management, and formed a scientific and effective division of responsibilities and check and balance mechanism. The general meeting of shareholders is the highest authority of the company. The board of directors implements the resolutions of the general meeting of shareholders, is responsible to the general meeting of shareholders and exercises the business decision-making power of the enterprise according to law. The board of directors has established three professional committees: salary and assessment committee, audit committee and nomination committee to perform their duties on the relevant businesses of the company. The board of supervisors shall supervise the implementation of the resolutions of the general meeting of shareholders by the board of directors and the operation, management and financial activities of the company. The management is responsible for organizing and implementing the resolutions of the general meeting of shareholders and the board of directors, and is responsible for the daily operation and management of the enterprise.
During the reporting period, the company held 2 general meetings of shareholders, 10 meetings of the board of directors and 5 meetings of the board of supervisors in accordance with the requirements of laws and regulations, which effectively standardized the deliberation procedures of important matters of the company and provided an important guarantee for the scientific development of the company. 2. Organizational structure
According to the organizational objectives and development strategy, the company has established an organizational structure in line with the business scale and operation and management needs of the company, defined the responsibilities and authorities, and formed a working mechanism of performing their respective duties, assuming their respective responsibilities, mutual cooperation and mutual restriction.
During the reporting period, the company continued to make appropriate adjustments to the organizational structure according to the actual business development needs to ensure that the organizational structure can support the realization of the company's strategic objectives.
3. Internal audit
The company has set up a special audit department and carried out its work under the leadership of the audit committee. The audit department evaluates the efficiency and effect of the company's internal control design and implementation by carrying out business responsibility audit, system audit, leaving office audit and special audit. For the control defects found in the internal audit, report to the board of supervisors, the audit committee or the management according to the established reporting procedures according to the severity of the problems, and urge relevant departments to take positive measures to rectify them.
4. Human resources
According to relevant national laws and regulations, the company has established a perfect human resource management system, including human resource planning, recruitment, training, salary management, performance appraisal, employee relations and so on. The human resources policies formulated and implemented by the company are conducive to the rational allocation of the company's human resources, effectively mobilize the enthusiasm of all employees and ensure the realization of the company's business strategic objectives.
During the reporting period, the company adhered to the recruitment principles of "the most important thing for soldiers is not to be more precise", "selecting and recruiting soldiers by hand", "prefer shortage to abuse" and "high standards and strict requirements", and gathered high-quality talents. Create an offline training platform under the new situation and continuously improve the whole staff, whole process and targeted training system. Continuously improve the qualification system, optimize the promotion path of professional and technical talents, and promote the outstanding scientific research and technology leaders of the company to stand out.
5. Corporate culture
"Value recognition, wholehearted investment, pursuit of perfection and focus on results" are the core values of the company. The company pays attention to cultivating employees' positive values and sense of social responsibility. Under the leadership of the board of directors and the management, after years of efforts, the company has formed the value concepts of "commitment, self-confidence, passion, investment and action", "continuous pursuit of perfection, always sincere service" and "legitimate operation can not be compromised", so as to integrate the corporate culture with the company's business and continuously help the development of the company.
During the reporting period, the company promoted "Humanistic Construction" and focused on publicizing people who have made important contributions in the history of the company. Carry out a series of corporate culture activities that reflect the company's characteristics and help make the culture deeply rooted in the hearts of the people according to local conditions, closely focus on the purpose of enterprise operation and management, and form a sustainable impact through refining, packaging and dissemination in accordance with the principle of "certain time, certain cost and certain effect".
(II) risk assessment
Under the guidance of the board of directors and the audit committee, the company comprehensively and systematically collects relevant information according to the strategic objectives and development ideas and in combination with the company's own characteristics, identifies the risks at the company level and business process level, including strategy, finance, market and operation, analyzes the causes of the risks, comprehensively considers the importance and possibility of the risks, sorts all risks, and determines major risks For important risks, medium risks and general risks, corresponding risk solving measures and coping strategies are formulated according to the risk analysis results, which improves the company's crisis management, control and emergency handling ability.
(III) control activities
Combined with the risk assessment results, the company uses the combination of manual control and automatic control, preventive control and discovery control to control the risk within the tolerable range through corresponding control measures. The control measures adopted by the company mainly include: incompatible job separation control, authorization approval control, accounting system control, property protection control, budget control and performance evaluation control.
The important control activities of the company are disclosed as follows:
1. Monetary Fund Management
The company has established strict authorization and approval procedures for the management activities of monetary funds. By continuously strengthening the system construction, improving the internal control system of funds and strengthening fund management, the company ensures the safety of funds and improves the use efficiency of funds. During the reporting period, combined with business needs, the company revised a number of fund management systems, such as monetary fund management measures, management measures for duty performance treatment and business expenditure of enterprise principals, payment approval management measures, so as to make monetary fund management more standardized, systematic and institutionalized.
2. Cost management
Through continuous exploration and innovation, the company has formed a series of scientific management systems in the process of production and operation, such as cost accounting, cost analysis, cost decision-making and cost control, which makes the company's cost management effective and effectively promotes the realization of the company's goal of reducing cost and increasing efficiency.
During the reporting period, the Finance Department of the company worked with all business divisions and branches to formulate the target cost reduction scheme for leading products, and controlled the cost scale through centralized procurement and bidding. At the same time, for the projects of non leading products, establish the cost list of each stage, and ensure the effective implementation of cost control through the mode of monthly tracking and quarterly feedback.
3. Procurement and payment management
Combined with the actual business situation, the company continues to improve the procurement business process and improve the relevant management system of procurement business. The company has formulated the post responsibility system for relevant posts in the procurement business, and defined their respective rights and responsibilities and mutual restriction requirements and measures in the preparation and approval of procurement plan, procurement application, bidding or price inquiry and comparison, approval of procurement contract, procurement acceptance and warehousing, procurement reconciliation and payment, relevant accounting records and other links.
During the reporting period, the company continued to improve the management systems related to procurement, including Guangzhou Haige Communications Group Incorporated Company(002465) procurement implementation management system, engineering project procurement implementation management system, fixed assets and intangible assets procurement management measures, bidding procurement implementation rules, raw material procurement and payment
