Company code: Harbin Air Conditioning Co.Ltd(600202) company abbreviation: Harbin Air Conditioning Co.Ltd(600202)
Harbin Air Conditioning Co.Ltd(600202)
Internal control evaluation report in 2021
Harbin Air Conditioning Co.Ltd(600202) all shareholders:
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 the company's (hereinafter referred to as the company's) internal control system and evaluation methods, and 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 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, there are no major defects in the internal control over financial reporting on the benchmark date of the internal control evaluation report. The board of Directors believes that the company has 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. 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 benchmark 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 scope of evaluation include: 6 Shanghai Kehua Bio-Engineering Co.Ltd(002022) Proportion of units included in the scope of evaluation:
Proportion of indicators (%)
The total assets of the units included in the evaluation scope account for 99.60% of the total assets in the company's consolidated financial statements
The total operating income of the units included in the evaluation scope accounts for 97.70% 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:
Organizational structure, development strategy, human resources, social responsibility, corporate culture, internal supervision, procurement management, sales management, fund management, asset management, inventory management, investment management, research and development, outsourcing management, financial reporting and tax management, cost management, comprehensive budget, contract management, information and communication, production management, etc. 4. High risk areas of focus mainly include:
Production management, procurement management, cost management, sales management, human resources, 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
None (II) 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 other internal control supervision requirements, combined with the relevant system documents of the company. 1. Whether the specific identification standard of internal control defects is adjusted with that of previous years
□ yes √ no
The board of directors of the company distinguished the internal control of financial report from the internal control of non-financial report according to the identification requirements for major defects, important defects and general defects of the enterprise internal control standard system, combined with the factors such as the company's size, industry characteristics, risk preference and risk tolerance, and studied and determined the specific identification standards of internal control defects applicable to the company, which are consistent with the 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
Potential misstatement of operating revenue 1% of total operating revenue, 0.5% of total operating revenue misstatement reporting of total operating revenue 1% of total operating revenue, 0.5%
Potential misstatement of total profit 5% of total profit 2% of total profit misstatement profit misstatement 2% of total profit
5% of the total amount reported
Potential misstatement of total assets 0.5% of total assets 0.2% of total assets misstatement misstatement 0.2% of total assets
Report 0.5% of total assets
Potential misstatement of owner's equity 0.2% of total owner's equity misstatement 0.5% of total owner's equity 0.2% of total owner's equity
0.5%
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
Major defects 1) ineffective control environment;
2) Fraud of directors, supervisors and senior managers;
3) Major misstatements found in external audit were not first discovered by the company;
4) Major defects that have been found and reported to the management have not been corrected within a reasonable time;
5) The supervision of the company's audit committee and audit department on internal control is invalid;
6) Other defects that may affect the correct judgment of report users.
Important defects are those that cannot be prevented, found and corrected in time due to individual defects or together with other defects. Although the level of importance is not reached or exceeded, the misstatement that should be paid attention to by the management in the financial report.
General defects do not constitute major defects or other internal control defects with major 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
The amount of direct property loss is more than 5 million yuan and less than 1-5 million yuan
Major negative impacts have a great negative impact on the company and are punished by the national government departments, but are punished by the provincial (including provincial) government departments who disclose it in the form of announcement and do not have a negative impact on the company
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 defects 1) being punished for violating national laws, regulations or normative documents;
2) Lack of decision-making procedures or unscientific decision-making procedures, resulting in major mistakes;
3) Lack of institutional control or systematic failure of important business;
4) The results of internal control evaluation, especially major or important defects, have not been rectified;
5) Other circumstances that have a significant impact on the company.
Other situations of important defects are determined as important defects or general defects according to the degree of influence.
General defects and other internal control defects that do not constitute major defects or 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
There may be general defects in the internal control process in the daily operation. As the company's internal control has a dual supervision mechanism of self-evaluation and internal audit, corrective actions will be taken once the defects are found and confirmed, so as to make the risk controllable and have no material impact on the company's financial report. 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, does the company have 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
There may be general defects in the internal control process in daily actions. As the company's internal control has a dual supervision mechanism of self-evaluation and internal audit, corrective actions will be taken once the defects are found and confirmed, so as to make the risk controllable and have no material impact on the company's financial report. 2.4. After the above rectification, on the benchmark date of the internal control evaluation report, does the company find any major defects in the non-financial reporting internal control that have not been rectified □ yes √ no 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 2 Operation of internal control in this year and improvement direction in the next year
√ applicable □ not applicable
During the reporting period, the company's internal control operated normally and well. In 2022, the company will continue to improve the internal control system, standardize the full implementation of the internal control system, continuously strengthen the supervision and inspection of internal control, continuously improve the level of internal control management, timely feed back and correct relevant defects through pre prevention, in-process control and post supervision of risks in financial and non-financial fields, and vigorously strengthen internal control management, Finally achieve the effective matching between the operation level of internal control and the growth and development stage of the company. 3. Description of other major events
□ applicable √ not applicable
Chairman (authorized by the board of directors): Tian Dapeng Harbin Air Conditioning Co.Ltd(600202) March 25, 2022
