Chengdu Jafaantai Education Technology Co.Ltd(300559)
Self evaluation report on internal control in 2021
According to 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, on the basis of daily and special supervision of internal control, we evaluated the effectiveness of the company's internal control as of December 31, 2021.
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. The units included in the evaluation scope include Chengdu Jafaantai Education Technology Co.Ltd(300559) , the wholly-owned subsidiaries Chengdu Jiafa Antai Information Engineering Co., Ltd., Chongqing Jiaxiang Education Technology Co., Ltd., Chengdu Chengdu Jafaantai Education Technology Co.Ltd(300559) Technology Co., Ltd., Chengdu Chengdu Jafaantai Education Technology Co.Ltd(300559) Service Co., Ltd., Chengdu Jiayuan Logistics Service Co., Ltd., the holding subsidiaries Shanghai haoxue Network Technology Co., Ltd Chengdu Huanbo Software Co., Ltd., Sichuan Kaifa Intelligent Technology Co., Ltd., Sun company, Shanghai scholarship information technology Co., Ltd., zhengce Technology (Chongqing) Co., Ltd., Sichuan Jiatai Huanbo Technology Co., Ltd., Sichuan Jiafa Huanbo Education Technology Co., Ltd., Sichuan jiafajing Voluntary Education Technology Co., Ltd., Jiangyou Chengdu Jafaantai Education Technology Co.Ltd(300559) Technology Co., Ltd, The total assets of the units 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 and organizational structure, human resource management, corporate culture, procurement and expense and payment activity control, sales and collection activity control, fixed assets management control, financial management and reporting activity control, investment and financing management, information disclosure and management, related party transactions, etc; The high-risk areas of focus mainly include:
(1) Due to the professional performance of directors, supervisors and senior management personnel and the professional competence of main employees
Risks;
(2) Major risks caused by the company in the process of research and development, technology investment and information technology application;
(3) Business risks brought to the company by foreign economic policies, changes in the environment and market competition;
(4) Legal risks caused by external laws and regulations and regulatory requirements;
(5) Risks caused by natural disasters, environmental conditions and other natural environmental factors;
(6) Risks caused by safety and environmental protection factors such as operation safety and employee health;
(7) Risks caused by social factors such as cultural tradition, social credit and consumer behavior. 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 board of directors of the company shall conduct the evaluation office according to the enterprise internal control standard system and the company's internal control
The law stipulates to organize and carry out internal control evaluation.
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
The quantitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
Internal defects operating income total profit owner's equity total asset category
General defect potential misstatement ＜ business potential misstatement ＜ profit potential misstatement ＜ owner potential misstatement ＜ 0.2% of total profit, 0.2% of total equity and 0.2% of total assets
0.2% of operating income, 2% of total profits, 0.2% of total assets, important defects ≤ potential misstatement ＜ business ≤ potential misstatement ＜ ≤ potential misstatement ＜ all 0.2% ≤ 0.5% of total profits, and 0.5% of total equity ＜ total assets
0.5% of
0.5% of operating revenue, 5% of total profits, 0.5% of total owner's equity, major defects of total assets ≤ potential misstatement ≤ potential misstatement ≤ potential misstatement 0.5% ≤ potential misstatement
The qualitative criteria for the evaluation of internal control defects in financial reporting determined by the company are as follows:
(1) Signs of major defects in the financial report include: the fraud of the company's directors, supervisors and senior managers, the company's correction of the published financial report, the major misstatement in the current financial report found by the certified public accountant but not identified by the company's internal control, and the ineffective supervision of the audit Committee and the audit department on the company's external financial report and internal control of financial report.
(2) Signs of significant deficiencies in financial reporting include: failure to select and apply accounting policies in accordance with generally accepted accounting standards, failure to establish anti fraud procedures and control measures, failure to establish corresponding control mechanisms or implement and no corresponding compensatory control over the accounting treatment of unconventional or special transactions 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 goal of authenticity and accuracy.
(3) General defects refer to other control defects other than the above major defects and important defects.
2. Identification standard of internal control defects in non-financial reporting
According to its actual situation, management status and development requirements, the company has reasonably determined the qualitative and quantitative identification standards of internal control defects in non-financial reports on the basis of referring to the internal control defects in financial reports, and identified them as general defects, important defects and major defects according to their impact on the realization of internal control objectives.
Among them: quantitative standard, i.e. the amount involved, is formulated according to the absolute amount of direct property loss; Qualitative criteria, that is, the severity of the nature of the business involved, shall be determined according to the nature and scope of its direct or potential negative impact. The identification criteria for defects in the company's internal control over non-financial reporting are as follows:
Internal defect economic loss company operating company reputation safety and environmental protection
category
The general defect is 500000 yuan, which has a general impact (such as the long-term impact of negative news on the enterprise, no pollution, no pollution)
A temporary internal or local employee in the lower production line (which can not be carried out permanently) spread, causing slight damage to the corporate reputation or the environmental impact on the health of citizens
500000 yuan (including long-term impact on environmental pollution and 500000 yuan) to important impact (for example, the negative news is damaged by multiple employees in a certain area, the production line with controllable important defects of 2 million yuan is circulated for some reason, and there is no barrier to the sound of the enterprise or the health of citizens, etc.) Reputation causes medium damage and Kang has permanent environmental impact. Negative news has a significant impact on the surrounding environment throughout the country (if it is circulated within the scope, the government leads to the abolition of a production line with a serious pollution of 2 million yuan, or the regulatory authority carries out the closure of the above-mentioned employees or major defects (including the long-term investigation of 2 million production, which leads to the public closure or the restoration of the death amount of citizens to more than yuan), which will damage the reputation of the enterprise, Even the irreparable loss can not be recovered
harm
(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、 Description of other major matters related to internal control
None.
Chengdu Jafaantai Education Technology Co.Ltd(300559) board of directors April 11, 2022
