Guangzhou Hengyun Enterprises Holdings Ltd(000531)
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 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).
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 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.
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.
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.
1. The main units included in the scope of evaluation are as follows:
No. relationship between the appraised company and the parent company shareholding ratio
1 Guangzhou Hengyun Enterprises Holdings Ltd(000531) headquarters
2. Subsidiary of Guangzhou Hengyun Thermal Power Co., Ltd. 100.00%
3. Subsidiary of Guangzhou Hengyun Thermal Engineering Construction Co., Ltd. 100.00%
4. Subsidiary of Guangzhou Hengyun Thermal Energy Group Co., Ltd. 100.00%
5 Dongguan Hengyun new energy Co., Ltd. subsidiary 100.00%
6 subsidiaries of Guangzhou Hengyun Construction Investment Co., Ltd. 58.00%
No. relationship between the appraised company and the parent company shareholding ratio
7. Subsidiary of Guangzhou Hengyun Comprehensive Energy Sales Co., Ltd. 100.00%
8. Subsidiary of Guangzhou Hengyun Distributed Energy Development Co., Ltd. 50.00%
9. Subsidiary of Guangzhou Hengyun Equity Investment Co., Ltd. 100.00%
10 subsidiary of Longmen Henglong environmental protection calcium Industry Co., Ltd. 100.00%
11 subsidiary of Guangzhou Hengyun Environmental Protection Technology Development Co., Ltd. 95.00%
12 subsidiary of Guangzhou Hengyun East Natural Gas Thermal Power Co., Ltd. 100.00%
13. Subsidiary of Guangdong Jiangmen Hengguang new energy Co., Ltd. 60.00%
The total assets of the units included in the evaluation scope account for 87.95% of the total assets in the company's consolidated financial statements, and the total operating revenue accounts for 98.43% of the total operating revenue in the company's consolidated financial statements.
2. The main businesses and matters included in the evaluation scope include: financial management, human resource management, investment and financing and guarantee management, asset management, procurement business, sales business, annual plan and comprehensive budget, daily operation and security management, quality management, research and development management, information system security management, contract and legal affairs management; Seal management, infrastructure project management, related party management, insider trading management, investor relations and information disclosure, subsidiary management and internal audit and supervision. The high-risk areas of focus mainly include: financial management, asset management, investment and financing management, procurement business, daily operation and safety management, related party management, insider trading management, investor relations and information disclosure, subsidiary management and internal audit and supervision.
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, 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 relevant provisions of the enterprise internal control standard system and the company's internal control evaluation system.
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. The identification standards of internal control defects determined by the company are as follows:
1. Identification criteria for defects in internal control over financial reporting
(1) The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Major defect important defect general defect
Potential misstatement ≥ 0.5% of total owner's equity or 12.5 million potential misstatement 1% of total owner's equity or 25 million yuan ≤ potential misstatement 0.5% of total owner's equity or 12.5 million yuan
1% of or 25 million yuan
(2) The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Under the following circumstances (including but not limited to), it shall generally be recognized as a major defect in the internal control of financial reporting:
1) It is found that directors, supervisors and senior managers have significant differences in the company's management activities
Fraud;
2) It is found that there are significant misstatements in the current financial statements, and the internal control is in the process of operation
Failed to find the false report;
3) The supervision of the company's audit committee and internal audit institutions on internal control is invalid;
4) Invalid control environment;
5) Once found and reported to the management, the major defects were not corrected within a reasonable time
Correction;
6) Administrative penalties imposed by securities regulatory authorities due to accounting errors;
The following situations (including but not limited to) are identified as "major defects" and strong signs of "major defects":
1) Fraud of personnel in key positions;
2) Failure of compliance supervision function and violation of laws and regulations may have a significant impact on the reliability of financial reporting;
3) It has been reported to the management, but after a reasonable period of time, the management still fails to correct the important defects.
The following situations (including but not limited to) are identified as "general defects" and strong signs of "general defects":
1) The fraud of personnel in non key positions, or the business operators did not implement the operation procedures in strict accordance with the company's system, but did not have a significant impact on the reliability of the financial report;
2) Failure of compliance supervision function and violation of laws and regulations may not have a significant impact on the reliability of financial reporting;
3) It has been reported to the management, but after a reasonable period of time, the management still fails to correct the general defects.
2. Identification standard of internal control defects in non-financial reporting
(1) The quantitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Major defect important defect general defect
Potential misstatement ≥ 1% of total owner's equity, 0.5% of total owner's equity or 12.5 million potential misstatement total owner's equity or 25 million yuan ≤ potential misstatement 0.5% of total owner's equity or 12.5 million yuan
1% of or 25 million yuan
(2) The qualitative criteria for the evaluation of internal control defects in non-financial reporting determined by the company are as follows:
Defects and other regulations, operation reputation and safety environment
Level standard
Completely ignoring the constraints of laws and regulations
Serious violations of laws and regulations in camp management, especially the negative news caused many employees
In addition, he has been punished seriously and the circumstances are very bad, resulting in the death of flow or citizens all over the country, heavy punishment for major environmental problems, major defects, or interruption of the company's daily operation and management activities, criminal responsibility and suspension for the enterprise's voice or employees or citizens (level II), and leading to the reputation of certified public accountants, resulting in one of the major causes of irreparable recovery.
Any refusal to express an opinion or negative intention is harmful. Sexual damage.
See our audit report.
Ignoring the company's operation and management systems leads to an employee
And the requirements of laws and regulations, there is negative news at work when a person or a citizen dies,
Violation of regulations and being circulated in areas where they use their authority to seek illegal interests, punishment of illegal acts against employees or citizens who achieve major defects in environmental matters, which seriously affects the efficiency and effect of health impact (level III) situation management activities caused by daily business enterprise reputation, and leads to great damage. One that takes longer.
To the certified public accountant with a qualified opinion.
Audit report.
Weak awareness of legal compliance operation and management,
Lack of operation and management knowledge, and negative news at work will temporarily affect employees
There are some minor violations, such as being lazy in exercising management responsibilities, eliminating the internal flow of the enterprise or the health of citizens, reaching the general defects of general environmental matters and having been rectified, extremely inaction and ineffective implementation of the system. The external impact of the enterprise (level IV) image, affecting the daily management activities, and the reputation of the efficiency department can not be improved in a short time.
And effect, and has a great impact on the company's operation and management objectives. recovery.
The bid has little impact.
At the same time, the following signs usually indicate that there may be significant deficiencies in the internal control of non-financial reporting
Depression:
1) Lack of democratic decision-making procedures for major matters of the enterprise;
2) The results of internal control evaluation, especially major or important defects, have not been rectified;
3) Lack of institutional control or systematic failure of important business.
(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 reports, the company did not have any
Major and important defects in internal control over financial reporting.
2. Identification and rectification of internal control defects in non-financial reports
According to the above identification of internal control defects in non-financial reporting
