Company code: Shanghai Golden Union Commercial Management Co.Ltd(603682) company abbreviation: Shanghai Golden Union Commercial Management Co.Ltd(603682)
Shanghai Golden Union Commercial Management Co.Ltd(603682)
Internal control evaluation report in 2021
Shanghai Golden Union Commercial Management Co.Ltd(603682) 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. The main units included in the evaluation scope include: the headquarters of the company, Shanghai Heju Business Development Co., Ltd., Shanghai Jinyu Enterprise Management Co., Ltd., Shanghai Jinyi Enterprise Management Co., Ltd., Shanghai Jinrui Enterprise Management Co., Ltd., Shanghai Jinneng Property Management Co., Ltd., Shanghai Jinlin Network Information Technology Co., Ltd., Shanghai Digital Entertainment Industry Management Co., Ltd., Shanghai Jinyuan Enterprise Management Co., Ltd Shanghai Jinling Enterprise Management Co., Ltd., Shanghai stanshe Business Service Co., Ltd., Shanghai Jinheng Enterprise Management Co., Ltd., Hangzhou Jinyue Enterprise Management Co., Ltd., Suzhou Chuangli Investment Management Co., Ltd., Shanghai Jinlong Enterprise Management Co., Ltd., Shanghai Jinjia culture Investment Management Co., Ltd., Shanghai Jinlang Enterprise Management Co., Ltd., Shanghai Liheng Investment Management Co., Ltd Jinhe Chuangli business operation management (Beijing) Co., Ltd., Shanghai Jinjing Enterprise Management Co., Ltd., Shanghai Jinyi Enterprise Management Co., Ltd., Shanghai Jinsui Enterprise Management Co., Ltd., Shanghai Tengjin Culture Development Co., Ltd., Shanghai Haoyi Enterprise Management Co., Ltd., Shanghai Yizheng Zhongchuang Space Operation Management Co., Ltd., Shanghai Jinbo Enterprise Management Co., Ltd., Shanghai Jinling Enterprise Management Co., Ltd Jinhe Tongchang (Beijing) Business Management Co., Ltd., Beijing tongchangsheng industry urban renewal Technology Development Co., Ltd., Shanghai Jinhe Zhongyuan private investment fund partnership (limited partnership), Shanghai Shendi Shanghai Golden Union Commercial Management Co.Ltd(603682) Operation Management Co., Ltd., Shanghai Shaojin Enterprise Management Co., Ltd., Shanghai Xirui Industry Co., Ltd., tongchangsheng industry (Beijing) Technology Development Co., Ltd Tongchangsheng xinhuicheng one (Beijing) Business Management Co., Ltd. and tongchangsheng xinhuicheng three (Beijing) Business Management Co., Ltd. 1. 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 100% 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 100% of the total operating income in the company’s consolidated financial statements, accounting for 2.5% The main operations and matters included in the scope of evaluation include:
Governance structure, organizational structure, human resources, accounting system, financing management, monetary fund management, cost management, investment promotion and operation management, material procurement management, fixed assets and intangible assets management, financial report, contract management, foreign investment management, foreign guarantee management, internal audit management, related party transaction management, project management, budget management, information communication, supervision and inspection. 3. High risk areas of focus mainly include:
Policy environment risk, engineering transformation risk, investment attraction and operation risk, foreign investment risk, etc. 4. 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 5 Is there a statutory exemption
□ yes √ no
6. 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 the guidelines for enterprise internal control evaluation. 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 standards for the evaluation of internal control defects in financial reporting determined by the company are as follows after considering compensatory control measures and actual deviation rate:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
Total net profit misstatement amount ≥ annual audited misstatement amount ≥ annual audited misstatement amount ≥ 5% of annual audited net profit ≥ 2% of 5 million net profit ≥ 6 ‰ of 2 million net profit and ≥ 500000 yuan
The amount of misstatement of total assets ≥ 4 ‰ of the total audited assets of the year audited 1 ‰ of the total audited assets of the year ≤ 1% of the total assets ≤ the amount of misstatement annual audited ≤ amount of misstatement 1% of the total audited assets of the year, 4 ‰ of the total assets
Description: None
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) fraud by senior management of the company; (2) The company corrects the published 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; (4) The company’s supervision of internal control is invalid.
Significant defects (1) failure to select and apply accounting policies in accordance with generally accepted accounting standards, and failure to establish anti fraud procedures and control measures;
(2) No corresponding control mechanism has been established or implemented for the accounting treatment of unconventional or special transactions, and there is no corresponding compensatory control; (3) 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.
General defects refer to other control defects other than the above major defects and important defects.
Note: none 3 Identification standard of internal control defects in non-financial reporting
The quantitative evaluation criteria for internal control defects in non-financial reporting determined by the company are as follows after considering compensatory control measures and actual deviation rate:
Index name major defect quantitative standard important defect quantitative standard general defect quantitative standard
Total assets direct property loss ≥ 1% 1% of total annual audited assets of total annual audited assets direct property loss ≥ 4 ‰ of total annual audited assets direct property loss ≥ 4 ‰ of total annual audited assets and 1 ‰ of total audited assets
Description: None
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) the company lacks democratic decision-making procedures, such as collective decision-making procedures; (2) Unscientific decision-making procedures of the company, such as wrong decision-making; (3) Violation of national laws and regulations, such as major production safety or environmental pollution accidents.
Important defects: (1) serious loss of senior managers; (2) Major defects or important defects in internal control have not been rectified; (3) Lack of institutional control or systematic failure of important business.
General defects other than the above major defects and important defects are determined as general defects according to the degree of influence
Description: None
（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
During the reporting period, the company has no general defects in internal control over financial reporting 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
During the reporting period, the company has no general defects in internal control over non-financial reporting
