Securities code: Caissa Tosun Development Co.Ltd(000796) securities abbreviation: Caissa Tosun Development Co.Ltd(000796) Announcement No.: 2022034 bond Code: 112532 bond abbreviation: 17 Caesar 03
Caissa Tosun Development Co.Ltd(000796)
Special instructions of the board of directors on the internal control audit report with negative opinions issued by the accounting firm
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) (hereinafter referred to as "Zhongshen Zhonghuan") audited the effectiveness of internal control over Caissa Tosun Development Co.Ltd(000796) (hereinafter referred to as "the company" or " Caissa Tosun Development Co.Ltd(000796) ") 2021 financial report and issued the internal control audit report, which issued a negative opinion on the effectiveness of the company's internal control.
1、 "Matters leading to negative opinions" in the internal control audit report
There are some situations in which the company's foreign investment is not implemented in accordance with the company's foreign investment management system, the investigation and Research on the investment object is not enough, the change of market environment is not judged carefully, and there are capital transactions with some suppliers that exceed the normal business scale, resulting in inaccurate presentation and disclosure.
2、 Opinions of the board of directors of the company
The board of directors of the company agrees with the opinions of Accountants in the internal control audit report. Affected by covid-19 epidemic, the company's outbound tourism business has stagnated for more than two years. During this period, the company actively adjusted its strategy and transformed and explored China Tourism and China tourism related business. The company has always been guided by customer demand. In early 2021, with the stabilization and improvement of China's epidemic situation and the vigorous implementation of vaccines, the company timely improved its control over tourism resources in China's tourism market in many aspects. First, it used investment means to obtain scenic spot resources and extend to the tourism industry chain. Second, in order to reduce the purchase price of China's high-quality tourism resources, it adopts the form of prepayment commonly used by tourism wholesale enterprises to purchase high-quality resources such as China's special trains, cruise ships and air tickets from Xinjiang, Tibet and other places, mainly to lock in the future regional competition pattern and improve market competitiveness under the normalization of the epidemic, changing people's living habits and travel needs. As a result, the company's investment and business expansion in China did not recover in the second half of 2021 due to the outbreak of the epidemic and the expected return of the epidemic. As a result, the company's investment and business expansion did not return to normal, so it did not return to normal in the second half of 2021.
3、 The impact of internal control audit report on the effectiveness of internal control
The board of directors and management of the company have identified the above major defects and included them in the enterprise internal control evaluation report. These deficiencies have been fairly reflected in all material aspects. In the audit of the company's 2021 financial statements, the accountant has considered the impact of the above major defects on the nature, timing and scope of the audit procedures. This report has no impact on the audit report issued by Caissa Tosun Development Co.Ltd(000796) 2021 financial statements.
The board of directors of the company will actively urge the implementation of various rectification measures and complete the rectification as soon as possible.
4、 Rectification measures for the above major defects
In view of the internal control defects found during the reporting period, the board of directors of the company will actively take further measures to strengthen the implementation and control of internal control systems and processes.
(1) In view of the revision and implementation of the company's foreign investment management system, the operation and management of relevant matters shall be carried out in strict accordance with the regulatory rules and the company's system, so as to improve the company's internal control and management level. Strengthen the management of the company's foreign investment activities, specify the company's investment behavior and reduce investment risks. In the future, the company will also strengthen the preliminary investigation and analysis of investment projects, seek advice and verification from many parties, strengthen the ability to predict the industry and market, realize the company's investment purpose and strive to improve the company's performance.
(2) The Finance Department of the company will further improve the relevant systems of fund revenue and expenditure, standardize the financial management process of the company, earnestly follow the system and strictly implement the fund approval process. Among them, we will focus on prepayment matters, especially suppliers with long-term prepayment, increase regular check and reconciliation mechanism, reduce capital risk and strengthen capital management.
(3) Further strengthen the learning and training of the company's management, relevant business departments and business personnel in key positions on relevant laws and regulations, management system and approval process, strengthen the normative awareness of key personnel and key positions, and ensure the effective implementation of internal control system.
It is hereby announced.
Caissa Tosun Development Co.Ltd(000796) board of directors April 30, 2022
