Internal control evaluation report in 2021
Internal control evaluation report in 2021
Bringspring Science And Technology Co.Ltd(300290) 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 internal control system and evaluation methods of Bringspring Science And Technology Co.Ltd(300290) (hereinafter referred to as the "company"), on the basis of daily and special supervision of internal control, The management evaluated the effectiveness of the company's internal control on December 31, 2021 (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. Establish and implement the internal control of the board of supervisors. 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, the company found no defects in the internal control over financial reporting 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.
According to the identification of major defects in the company's internal control over non-financial reports, the company found major defects in the internal control over non-financial reports on the benchmark date of the internal control evaluation report. During the reporting period, the company had a guarantee contract amount of 255829700 yuan (principal) and interest. Because the debtor failed to repay in time, the creditors successively applied to the court for freezing the company's bank account. The above guarantee did not perform the approval procedures in accordance with relevant provisions, and there were problems in internal control
Internal control evaluation report in 2021
Major defects.
3、 Internal control evaluation
(I) evaluation scope of internal control
The company determines the main units, businesses and matters included in the evaluation scope and high-risk enterprises in accordance with the risk oriented principle
Field. The main units included in the evaluation scope include Bringspring Science And Technology Co.Ltd(300290) , Liaoning Rongke financial services
Service Co., Ltd., Beijing Rongke Aisin Technology Co., Ltd., Liaoning Rongke zhiweiyun Technology Co., Ltd., Shanghai
Mijian Information Technology Co., Ltd., Beijing Shenzhou Shihan Technology Co., Ltd. and Shanghai Jinchuang Information 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 income
Accounting for 99.86% of the total operating revenue of the company's consolidated financial statements. The remaining 0.14% of the income is the disposed subsidiaries in the current period
Income from the beginning of the period to the disposal date. The company's internal control evaluation focuses on the internal environment, risk assessment, control activities and credit
The scope of internal supervision and evaluation includes:
Development strategy, human resources, social responsibility, corporate culture, capital activities, procurement business, asset management, marketing
Sales business, research and development, engineering projects, guarantee business, business outsourcing, financial reporting, comprehensive budget, contract
The same as management, internal information transmission and information system. The high-risk areas of focus mainly include capital activities and mining
Purchase business, asset management, sales business, research and development, financial reporting, etc.
The above-mentioned units, businesses and matters included in the evaluation scope and high-risk areas cover the scope of the company's operation and management
There are no major omissions in the main aspects.
(II) basis of internal control evaluation and identification standard of internal control defects
According to the basic norms of enterprise internal control, application guidelines of enterprise internal control and enterprise internal control
Organize and carry out internal control evaluation in combination with the company's internal control system.
The board of directors of the company recognizes major defects, important defects and general defects according to the standard system of internal control of the enterprise
Combine the company's scale, industry characteristics, risk tolerance and other factors, and distinguish the company's risk tolerance
Internal control and non-financial reporting internal control, and the specific identification of internal control defects applicable to the company has been studied and determined
Set standards and keep consistent with previous years. The identification standards of internal control defects determined by the company are as follows:
Internal control defect identification standard of internal non-financial report basic control standard of internal control defect identification standard of financial report
Defect concept qualitative standard quantitative standard qualitative standard quantitative standard category
Internal control evaluation report in 2021
1. Lack of major decision-making procedures; Lack of internal control over non-financial reporting 1. Directors, supervisors and senior managers 1. Impact of defects merger in the current year 2. Violation of national laws, regulations or quantitative evaluation standards, and fraud by referring to financial management personnel; Normative documents of total profits in financial statements; 2. The company corrects 5% of the published financial statements;
It refers to one or more important management aspects that lack the implementation of system quantitative evaluation standards.
Business report; 2. Defect influence ＞ one control defect control or systematic failure in the current year; 3. The external audit found that 1% of the total assets in the current financial statements; Major combination, 4. There are major misstatements in the reports of middle and senior managers or core business. It is determined that the major defects can lead to serious loss of personnel in the company based on the lower of the above two; The internal control of the company should be at the same level in the operation process.
Serious deviation from control 5, major or important defects are not received, and the false report is not found;
Control objectives. Rectification; 4. Other possible impact on the company's internal control
6. Negative information in the media and significant impact on production objectives
Have a significant impact; Shape.
7. Other items that may affect the company's internal control
Significant impact on the subject matter.
1. Major decision-making procedures are not perfect; The lack of internal control over non-financial reporting may have a serious impact on the company's internal control items. 1. The profit of the consolidated financial statements of the current year refers to one or more situations. 2. Violation of the company's management system and the establishment of quantitative evaluation standards with reference to the financial standard. 1% of the total profit is less than one control defect, resulting in serious loss; The impact of internal control defects in financial reporting ≤ the combination of consolidated financial statements of the current year. 3. The systems in important management aspects are not subject to quantitative evaluation standards. 5% of the total profit;
Severity and perfection or defects; 2. The total important economic consequences of the consolidated financial statements of the current year are low. 4. The loss of personnel in key positions is serious; 0.5% of assets defects affecting major defects 5, important or general defects are not affected ≤ defects in the consolidated financial statements of the current year, but they are still rectified; 1% of total assets;
It may lead to negative information in the public 6 and media, and it is determined that the deviation from control of the heavy company will have an important impact based on the lower of the above two; The level of sex should be.
Goals. 7. Other items that may affect the company's internal control
Circumstances that have a serious impact on the subject matter.
Major defects and important defects include the lack of major defects and important defect packages in the internal control of non-financial reporting. 1. The impact of defects ≤ other than the merger of the current year, and various possible quantitative evaluation standards for public traps refer to the financial inclusion The total profits of various possible financial statements refer to the internal control defects in the information report that have an impact on the company's internal control objectives, except for the major deficiencies, which have an impact on the company's internal control objectives by 1%;
General depression and important lack of shape. Implementation of quantitative evaluation standards. Sound situation. 2. Defect impact ≤ total assets in the financial statements other than the consolidated defects of the current year
He is flawed. 0.5%；
The level of importance is determined by the lower of the above two.
(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 exist in financial reports during the reporting period
The Department shall control major defects and important defects.
2. Identification and rectification of internal control defects in non-financial reports
Description of guarantee and identification of internal defects
During the reporting period, the amount of the company's guarantee contract was 255829700 yuan (principal) and interest, which was deposited by the company
