About Jiangsu Akcome Science And Technology Co.Ltd(002610)
Internal control evaluation report in 2021
SZ (2022) No. 02
Jiangsu Akcome Science And Technology Co.Ltd(002610) audit and supervision department
April 13, 2002
Jiangsu Akcome Science And Technology Co.Ltd(002610)
Internal control evaluation report in 2021
Jiangsu Akcome Science And Technology Co.Ltd(002610) all shareholders:
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 standard system), combined with the internal control system and evaluation methods of Jiangsu Akcome Science And Technology Co.Ltd(002610) (hereinafter referred to as the "company" or "the company"), 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 in the company's internal control over financial reporting, on the benchmark date of the internal control evaluation report, the company has no major defects in the internal control over financial reporting. 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 has no major 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 principle of risk orientation, the company determines the main units, businesses and matters included in the evaluation scope and the high-risk areas of key concern. Included in the evaluation scope include the company and its wholly-owned subsidiaries and holding subsidiaries, specifically: Jiangsu Akcome Science And Technology Co.Ltd(002610) , Suzhou Aikang Power Development Co., Ltd., Beijing Aikang Xinneng Power Technology Co., Ltd., Yangquan Aikang Smart Power Technology Co., Ltd., Jiangsu Aikang Power Co., Ltd., Suzhou Aikang Metal Technology Co., Ltd., Zhejiang Aikang Power Co., Ltd., Shanghai Aikang Fuluo Power Sales Co., Ltd Ganzhou Aikang Xinneng Power Co., Ltd., Wuxi Aikang Power Development Co., Ltd., Xi'an Aikang Xinneng Power Co., Ltd., Zhangbei Aikang Xingye Energy Co., Ltd., Jiangyin Dakang photovoltaic new energy Co., Ltd., Beijing carbon Nuo Technology Co., Ltd., Suzhou Zhongkang Power Operation Co., Ltd., Suzhou Huicheng Power Testing Co., Ltd., Jiangyin Aikang Metal Technology Co., Ltd., Jiangsu Aikang Energy Research Institute Co., Ltd Taixing branch of Jiangsu Aikang Energy Research Institute Co., Ltd., Shanghai Branch of Jiangsu Aikang Energy Research Institute Co., Ltd., Jiangsu Aikang Real Estate Development Co., Ltd., Suzhou Zhongkang Power Development Co., Ltd., Xiaoyi Prince Renewable Energy Technology Co., Ltd., Jiuquan Juneng scenery Technology Co., Ltd., Yangquan Aikang Cecep Solar Energy Co.Ltd(000591) Power Generation Co., Ltd., Hong Kong Aikang Power International Holding Co., Ltd Jiangyin Huijie Investment Co., Ltd., Suzhou Aikang Photoelectric Technology Co., Ltd., Zhejiang Aikang Photoelectric Technology Co., Ltd., Huzhou Aikang Photoelectric Technology Co., Ltd., Ganzhou Aikang Photoelectric Technology Co., Ltd., akome energyaustraliapty Ltd., akome power Pty Ltd., akome Europe GmbH, Korea Aikang Co., Ltd., Ganzhou Huikang new energy industry investment partnership (limited partnership), Suzhou Aikang new energy Co., Ltd Akcomesingapore PTE. Ltd., Xinjiang Aikang Xinneng Power Co., Ltd., Xi'an Aikang Smart Energy Management Co., Ltd., Taixing Jincheng investment fund partnership (limited partnership).
The main businesses included in the evaluation scope include: frame products, support products, high-efficiency photovoltaic cell module products, new energy power generation and comprehensive power services.
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 items included in the scope of evaluation include:
1. Organizational structure
In accordance with the provisions of the company law, the securities law and the articles of association, the company has established a relatively perfect corporate governance structure. The general meeting of shareholders is the highest authority of the company. The board of directors is the company's permanent decision-making body, which consists of four committees: Strategy Committee, nomination committee, audit committee and salary and performance appraisal committee. The board of directors is responsible for the general meeting of shareholders, deliberating and making decisions on major matters in the company's business activities, or submitting them to the general meeting of shareholders for deliberation. The board of supervisors is the supervisory body of the company. Within the scope of authority entrusted by the general meeting of shareholders, the board of supervisors earnestly performs the supervisory function and protects the rights and interests of shareholders, the interests of the company and the legitimate rights and interests of employees from infringement. The company implements the general manager responsibility system under the leadership of the board of directors, forming a supervision and balance mechanism of performing their respective duties and responsibilities, and a perfect supervision system to ensure the company's operation according to law and protect the interests of all relevant parties.
The company has established a series of special management systems, including the articles of association, the rules of procedure of the general meeting of shareholders, the rules of procedure of the board of directors, the rules of procedure of the board of supervisors, the management system for the use of raised funds, the information disclosure management system, the working rules of the general manager, the management system of holding subsidiaries, the internal control inspection and supervision system, and formed a relatively perfect internal control system.
The company has established and gradually improved the organizational structure suitable for the management function and business scale according to its actual situation and the requirements of internal control. In accordance with the principles of science, efficiency and checks and balances, reasonably set up internal functional institutions, clarify the responsibilities and authorities of each institution, avoid overlapping functions, lack or excessive concentration of rights and responsibilities, form a working mechanism of performing their duties, assuming their responsibilities, mutual restriction and coordination, and implement the rights and responsibilities to each responsible unit.
The company has formulated internal management systems and documents such as organization chart, business flow chart and post responsibilities, so that employees can understand and master the design of organizational structure and the distribution of rights and responsibilities, and correctly perform their duties.
The general manager, financial manager and other important senior managers of the holding subsidiaries shall be selected by the company and their responsibilities and authorities shall be specified; According to the company's business strategy and risk management policy, the company supervised each holding subsidiary to establish corresponding business plans and risk management procedures; Each holding subsidiary has established a major event reporting system and review and approval system, and reported major events to the company's board of directors or general meeting of shareholders for deliberation in strict accordance with the authorization provisions; The company can regularly obtain and analyze the monthly report information of each holding subsidiary, and timely assess the performance of each holding subsidiary. 2. Development strategy
The company has established a strategy committee under the board of directors and established the work regulations of the strategy committee of the board of directors to exercise full and effective control over the preparation, implementation, evaluation and adjustment management of the development strategy. The strategy committee of the board of directors holds regular or irregular meetings to review the major strategic plans and measures for the development of the company, and determine and adjust the development objectives of the company in due time. According to the strategic plan determined by the board of directors, the company's management team formulates the corresponding implementation path and specific objectives, and then decomposes them to each company and functional department level by level. The decomposed objectives are included in the performance assessment of each organization of the company. At the beginning of each year, the company signs the letter of responsibility for annual business objectives with members of the operation and management team to clarify the performance assessment objectives.
3. Human resources
In accordance with relevant national laws and regulations, the company has established a series of human resource management systems, including welfare management system, attendance and leave management system, promotion management system, personnel management system, training management system, salary management system, remote allowance management method, performance management system and recruitment management system, to standardize human resource planning, post setting Staff entry and exit, staff assessment and training and other business operations have defined the management requirements for the introduction, training, assessment, incentive and exit of human resources, optimized the rational allocation of human resources, continuously improved the professional ability of employees, effectively mobilized the enthusiasm of all employees, and ensured the realization of the company's business plan and strategic objectives.
4. Social responsibility
The company attaches importance to the performance of social responsibilities. Combined with the actual production and operation characteristics of the company, the company has revised and improved relevant management systems and standard systems in terms of safety management, quality management, environmental protection, energy conservation and environmental protection and employee rights and interests protection, implemented the safety production responsibility system while strictly controlling and inspecting quality, paid attention to environmental protection, energy conservation and consumption reduction while pursuing economic benefits, and effectively fulfilled various social responsibilities, Build and enhance corporate image.
5. Corporate culture
The company actively cultivates the enterprise culture with its own characteristics, focuses on the enterprise culture concept of "contributor oriented" and the enterprise core values of "customer first, continuous innovation, embracing change and contributor oriented", and transmits the construction of enterprise culture to every employee through various forms of enterprise culture activities and rich internal publicity carriers. The company constantly maintains, continues and innovates the core values, At the same time, the core values will run through the construction of independent innovation, product quality, production safety, marketing and after-sales service, and strive to build a brand that can be recognized by consumers for a long time and show a strong competitive advantage in the markets outside China. In the process of development, the company is no longer limited to the existing industrial chain and is committed to diversified development. It has developed from supporting product suppliers in the photovoltaic industry to terminal power stations.
6. Financial activities
The company has formulated the fund management system, the management system for the use of raised funds and other management measures to strictly standardize the fund plan management, monetary fund management, foreign investment, the use and management of raised funds, etc. The company has separated incompatible positions for handling monetary capital business, and there are mutual constraints between relevant departments and personnel. It has established strict authorization review procedures, formed a collective decision-making and joint signing system for major capital activities, standardized the company's investment, financing and capital operation activities, effectively prevented the risks of capital activities and improved the efficiency of capital use.
7. Procurement business
The company has established a procurement management system to standardize business operations such as procurement plan and implementation management, supplier management and payment settlement, reasonably set up departments and posts for procurement and payment business, clarify responsibilities and authorities, and strengthen the preparation and approval of procurement plan, authorization management, selection of suppliers, selection of procurement methods, determination of procurement price, signing, acceptance, payment and accounting treatment of procurement contract Regularly check accounts with suppliers and other links, plug the loopholes in procurement, reduce procurement risks, reasonably control costs, and ensure that material procurement meets the company's production and operation needs.
8. Asset management
The company has established an asset management system to manage and control the company's asset management activities from the aspects of fixed assets, construction in progress, intangible assets and long-term deferred expenses. It clearly stipulates the purchase of fixed assets, registration of fixed assets, daily maintenance and management, inventory of fixed assets, disposal of fixed assets and accounting of fixed assets, and standardizes the management and relevant financial accounting of projects under construction, intangible assets and long-term deferred expenses, so as to ensure the safety and accurate accounting of assets.
9. Sales business
Under the guidance of the management, the sales organizations of each company conduct in-depth research and prediction on the industry and market, and on this basis, formulate and adjust the sales plan and sales strategy according to the company's project development strategy and overall operation objectives, so as to ensure the smooth progress of the sales business. It has established relevant processes such as price management, sales collection, customer management and sales revenue accounting, reasonably set up sales related posts, defined responsibilities and authorities, and formed a strict management system and authorization review procedure.
10. Project
The company has formulated a complete control process in the bidding, construction, acceptance, completion settlement and other links of the project, and the relevant control processes have been strictly implemented to ensure the legality of the project bidding procedure, strengthen the supervision mechanism in the process of project construction, ensure safe construction, strictly control the acceptance work, ensure the project quality, reasonably reduce the project cost and improve the economic benefits of the company.
11. Guarantee business
The company has formulated the external guarantee decision management system to standardize the company's guarantee behavior, clarify the company's guarantee principle and the approval authority of the general meeting of shareholders and the board of directors on external guarantee matters, effectively control the financial risks caused by guarantee and protect the interests of investors and creditors. In 2021, the company did not commit any illegal guarantee.
12. Production management
The company has established a production management process to standardize the business operations such as production plan preparation, raw material requisition, production execution, production equipment maintenance and cost management, so as to ensure that the production plan is prepared according to the specified procedures and approved by appropriate authorization, meet the actual production capacity and development needs of the company, reduce material waste, reduce production costs, ensure the safety and stability of production and operation activities, and timely and accurate production cost accounting Complete.
13. Financial reporting
The financial department of the company is directly responsible for the preparation of the company's financial report, and completes the work in strict accordance with the national accounting policies and other laws and regulations and the relevant internal control system of the company, so as to ensure the authenticity, accuracy and integrity of the company's financial report. For the company's annual financial report, the company employs an accounting firm to audit in accordance with the regulations, and the accounting firm issues an audit report on the basis of the audit to ensure that there are no major errors in the company's financial report. At the same time, the information disclosure of financial reports shall be carried out in accordance with the company's information disclosure management system. In this process, relevant insiders shall be registered and supervised in time to ensure that the company's financial information will not be disclosed in advance.
14. Comprehensive budget
The company has established a relatively complete budget management mechanism, comprehensively carried out budget management and standardized budget
