Beijing Aerospace Changfeng Co.Ltd(600855)
Internal control regulations
Chapter I General Provisions
Article 1 in order to further standardize and strengthen the internal control of Beijing Aerospace Changfeng Co.Ltd(600855) (hereinafter referred to as ” Beijing Aerospace Changfeng Co.Ltd(600855) ” or “the company”), give full play to the role of strengthening the foundation and consolidating the foundation of the internal control system (hereinafter referred to as “internal control”) and ensure the high-quality development of Beijing Aerospace Changfeng Co.Ltd(600855) , These Provisions are formulated in accordance with the implementation opinions on strengthening the construction and supervision of the internal control system of central enterprises, basic norms of enterprise internal control, supporting guidelines for enterprise internal control, stock listing rules of Shanghai Stock Exchange and other relevant documents of superior units, and in combination with Beijing Aerospace Changfeng Co.Ltd(600855) their own actual situation.
Article 2 internal control refers to a general term for a unit to adopt a series of methods, procedures and measures such as self-adjustment, restraint, planning, evaluation and control in order to achieve strategic business objectives, reasonably ensure the legality and compliance of operation and management, asset safety, the authenticity and integrity of financial reports and related information, and improve operation efficiency and effect.
Article 3 Beijing Aerospace Changfeng Co.Ltd(600855) internal control shall follow the following principles:
I. systematic principle: take effective risk prevention and control as the starting point, take internal control as the basis and foothold, comprehensively strengthen compliance management, comprehensively consider the relationship between Beijing Aerospace Changfeng Co.Ltd(600855) existing management systems, coordinate conflicts, make up for deficiencies, and realize the integration and improvement of the existing management system.
II. Principle of adaptability: the internal control work shall conform to the characteristics and reality of Beijing Aerospace Changfeng Co.Ltd(600855) , and the control measures and means shall be adjusted with the changes of Beijing Aerospace Changfeng Co.Ltd(600855) internal and external environment, business objectives and tasks, capabilities and resources.
III. principle of operability: while carrying out business work, all departments and affiliated units of the company’s headquarters shall integrate the internal control work into the business process to ensure reasonable methods, clear processes, specific measures and clear job responsibilities. They shall also arrange, inspect and assess the internal control work and business work at the same time to prevent major internal control defects.
Four cost-benefit principles: the internal control work should weigh the implementation cost and expected benefit, pay attention to the actual effect, manage the risk with appropriate cost and realize effective control. V. data driven and intelligent control principle: embed internal control measures such as key control points, approval authorities and procedures into various business information systems to strengthen rigid constraints. Make rational use of information technology, big data, cloud computing and other technical means to improve the online supervision ability of internal control.
Article 4 the regulations are applicable to the internal control work of the headquarters and affiliated units of the company, and the affiliated subsidiaries can prepare their own internal control regulations according to the actual situation of each unit.
Chapter II Organization and responsibilities
Article 5 the audit committee of Beijing Aerospace Changfeng Co.Ltd(600855) board of directors is responsible for supervising the construction and effective operation of Beijing Aerospace Changfeng Co.Ltd(600855) internal control system.
Article 6 Beijing Aerospace Changfeng Co.Ltd(600855) establish a leading group for risk management and internal control (hereinafter referred to as “risk control leading group”) to undertake internal control management, organizational leadership and overall coordination. Its main responsibilities are:
I. establish and improve the organizational structure of internal control management according to the decision of the board of directors.
II. Approve the annual plan for the construction, operation and continuous improvement of the internal control system, and promote the implementation of key work.
III. review the annual internal control system work report, special supervision and inspection self-assessment report and other important reports related to internal control, and put forward the rectification requirements for internal control defects.
4. To guide, supervise and evaluate Beijing Aerospace Changfeng Co.Ltd(600855) internal control.
V. supervise the construction of Beijing Aerospace Changfeng Co.Ltd(600855) internal control culture, rules and regulations and team construction.
6. To study, coordinate and promote other important matters concerning internal control. Article 7 the main responsibilities of the centralized Department of internal control management are:
1. To study and formulate internal control work plans, basic systems and business internal control norms. II. Organize all affiliated units to formulate internal control standards and internal control manuals, carry out internal control evaluation and special internal control audit, and supervise and urge the rectification and continuous improvement of internal control defects.
III. organize, guide and supervise the business departments and affiliated units of the Department to sort out the internal control system process, benchmark evaluation and defect rectification, and track, inspect and report the defect rectification.
IV. prepare annual internal control system work report and internal control evaluation report, and issue annual internal control evaluation report.
V. guide the construction of internal control system of each unit, organize and carry out internal control training, strengthen personnel team and cultural construction, put forward the overall framework and concept of internal control information system, and promote information construction.
Vi. be responsible for the continuous evaluation of the effectiveness of internal control, the procedural review of key businesses, the review of internal control processes, etc.
VII. Be responsible for other relevant work assigned by the risk control leading group.
Article 8 each department of the headquarters of the company is the responsible department for internal control and management within the scope of its responsibilities, and its main responsibilities are:
I. be responsible for the design and operation of the internal control of the Department’s business, incorporate the internal control requirements into the business management system and information system, and clarify the part-time internal control personnel of the Department. Second, be responsible for the formulation, operation and improvement of the Business Internal Control Manual.
III. organize the internal control self-evaluation of relevant businesses of the Department, accept the supervision, inspection and evaluation of internal control functional departments, and implement the rectification of internal control defects.
IV. organize the construction of internal control informatization in this business field.
V. participate in drafting Beijing Aerospace Changfeng Co.Ltd(600855) important reports related to internal control.
Vi. organize internal control training in this business field.
Chapter III operation of internal control
Article 9 the headquarters and affiliated units of the company shall establish and improve the “six in one” internal control system of system, organization, management mechanism, system platform, talent team and cultural publicity, so as to realize the organic integration of internal control management and business activities. Article 10 continuously improve the system, timely and accurately transform the requirements of national laws and regulations, rules and regulations of superior units and other normative documents, embed internal control requirements in the formulation and revision of the system, and strengthen the rigid constraints on the implementation of the system. Formulate and continuously optimize the internal control manual as an important support for the internal control system, clarify the overall framework for the construction of the internal control system and the business internal control responsibilities, authorities, procedures and control requirements, so that all employees can master the internal organization settings, business processes, power and responsibility distribution, and correctly exercise their powers.
Article 11 continuously improve the internal control management system under the leadership of the board of directors of the unit, decide and promote major matters of internal control management, and the main leader of the unit is the first person responsible for the construction and supervision of internal control system.
Article 12 strengthen the control of business control activities by comprehensively using control procedures such as organization control, authorization and approval control, incompatible job separation control, target plan control, information quality control, property security control, business procedure control and internal audit control.
1. Organizational control. Establish a reasonable organizational structure and determine it in the form of official documents and charts, reflect the vertical leadership and horizontal cooperation relationship between all levels, clarify the responsibilities of each functional department, and ensure that each performs its own duties and responsibilities.
2. Authorization and approval control. Personnel at all levels must be authorized before they can carry out relevant economic business and act within the limits of their authorization.
III. incompatible job separation control. Sort out incompatible positions, strictly implement the separation of incompatible positions, form a mutually restrictive working mechanism and reduce the risk of fraud. Incompatible positions mainly include feasibility study and decision approval, decision approval and business handling, business handling and accounting records, accounting records and property custody, business handling and audit inspection, decision approval and supervision and inspection, etc.
IV. target plan control. According to the business objective plan, comprehensively use the means of comprehensive budget control, operation analysis control and performance evaluation to plan the production and business objectives in advance, control them in all links, implement the responsibilities and check them at all levels, reveal the differences and causes between the actual and the objective plan, and feed back and correct them in time.
V. information quality control. Adopt certain methods to ensure that all units reflect the comprehensiveness, timeliness, fairness and reliability of economic activity information. Information system is the most important document recording system. Strengthen information construction and establish information systems covering scientific research and production, finance, risk control and so on.
6. Property safety control.
1. Economic business shall be recorded immediately;
2. The “perpetual inventory system” shall be implemented for property and materials, so as to reflect the receipt, delivery and balance of property and materials in the account at any time;
3. Regularly check the property, find out the reasons for the inventory gain and loss of property and materials, and deal with them according to the regulations;
4. Scientific management of property and materials;
5. Financial and accounting archives shall be properly kept, and inventory shall be prepared and checked regularly. VII. Business procedure control. For the repeated economic business, the processing procedures shall be specified in the form of information system process and internal control manual flow chart according to the objective requirements, so as to standardize and standardize the business processing.
VIII. Internal audit control. Through audit, evaluate whether each control link, control point setting, personnel division and responsibility division are reasonable, whether each control measure can achieve its business objectives, put forward improvement suggestions and constantly improve the internal control system.
Article 13 sort out and standardize the approval process of the business system and the authority setting of managers at all levels, continuously embed the business process and control measures into all kinds of business information systems, and automatically identify and terminate acts beyond authority, procedures and audit materials.
Article 14 strengthen the personnel exchange between internal control staff and finance, audit, enterprise management, procurement, sales and other departments, and broaden the career development channel of internal control managers. Establish the pre job internal control management training system for managers in important posts, incorporate the internal control theory and practical training into the annual training plan, and ensure that the annual training covers the leading cadres above the middle level and full-time and part-time internal control managers of the unit.
Article 15 various media shall be used to publicize and implement the concept of internal control and work publicity and exchange, enhance the concept of rule of law and compliance awareness of leaders and employees, and deeply promote the operation and management of enterprises according to law. Learn from external practices and promote the integration of advanced internal control theories, tools and methods into practical business.
Chapter IV key points of internal control of key business
Article 16 all departments and affiliated units of the headquarters of the company shall focus on the areas with frequent internal control problems, sort out the key internal control points of key businesses such as fund management, procurement management, sales management, engineering project management, asset management, contract management, investment and M & a management, management of wholly-owned and holding companies, civil products trade management, and pay attention to financing guarantee, R & D management Information disclosure, related party transactions and other businesses of listed companies shall be implemented in accordance with the specific requirements of relevant business internal control norms and guidelines. Article 17 internal control of fund management. Focus on key control points such as approval control, collection and payment control, bookkeeping control, reconciliation control, bank account management, bill and seal management for capital budget, capital source, capital expenditure, daily business management and centralized fund management.
I. clarify the fund management functional departments and incompatible responsibilities to ensure that the preparation and approval of fund budget, the formulation and approval of fund-raising scheme, the application, approval and implementation of fund payment, the custody and supervision of cash, the cashier of fund business, accounting records and audit supervision, and the custody of bills and seal management are separated from each other.
II. Establish a fund budget management mechanism, prepare the annual fund budget of the unit, and refine and decompose it according to the month / project. Strictly implement the approved capital budget and adhere to the principle of “no expenditure without budget”. If it is really necessary to adjust, the budget adjustment procedure shall be performed. III. strengthen the control of capital expenditure, clarify the major matters of the use of various funds and the standards of large funds, expenditure decision-making procedures and regulatory requirements, and the chief accountant of the unit shall perform the examination and approval responsibilities first, and perform the collective decision-making or joint signing decision-making procedures when necessary. Fourth, strengthen the daily business control of monetary funds, and establish standardized business processes for the use, daily custody and disposal of various types of monetary funds. Focus on strengthening the control of cash on hand, bank accounts, various bills, relevant seals and e-banking systems, and realize the early warning and monitoring of the whole process of funds through the fund online control system. Article 18 internal control of procurement management. For procurement plan, purchase requisition, procurement contract management, acceptance, payment and other links, pay attention to key control points such as supplier selection and credit management, procurement method and price, contract negotiation and approval, invoice review, prepayment and deposit management, acceptance certificate, warehousing voucher, return claim and so on. I. clarify the responsibilities and authorities of the centralized management department, prepare the annual procurement demand plan in combination with the annual production and operation plan, and incorporate it into the procurement budget management. The procurement business shall be centralized to avoid multi head procurement or decentralized procurement.
2. Bulk procurement shall be carried out by means of bidding, and the procurement of engineering materials and fixed assets shall be carried out in accordance with the state, superior units and Beijing Aerospace Changfeng Co.Ltd(600855) bidding management system. Third, establish scientific supplier evaluation and access internal control measures, carry out qualification examination and risk assessment on suppliers, and select the best suppliers.
IV. establish internal control specifications for procurement acceptance, formulate clear acceptance standards, standardize acceptance procedures, and timely find out the causes and deal with the abnormalities found in the acceptance process.
V. establish internal control norms for purchase payment, and strictly review the authenticity, legitimacy and effectiveness of purchase invoices and other bills. Strengthen the management of prepayment and deposit, and it is strictly prohibited to use prepayment to finance suppliers in disguise. The long-term prepayments shall be tracked and verified regularly. In case of any abnormality, measures shall be taken in time to recover the funds as soon as possible. Article 19 internal control of sales management. Focus on key control points such as customer credit management, contract negotiation and approval, sales invoice management, sales voucher management, reconciliation management, collection management and bad debt management for sales policy formulation, sales contract management, delivery, collection and after-sales service.
I. formulate annual sales plan and decompose it into monthly sales plan. Ensure the quality of real income and eliminate ineffective and negative income.
Second, establish a customer credit evaluation mechanism, dynamically update and maintain customer credit files, adjust customer credit rating, and formulate customer credit sales quota and time limit.
Third, speed up the recovery of funds in combination with the sales policy. Clarify bill management requirements, strictly review the authenticity and legitimacy of bills, and strictly approve bill discount and endorsement. Formulate the tracking, monitoring and reversal management system for overdue bills, prohibit the collection of commercial acceptance bills after the maturity of bills receivable, and prohibit the financing of customers in disguised form through commercial bills.
IV. establish the aging analysis of accounts receivable and the collection system of overdue accounts receivable, strengthen the classified management of accounts receivable, implement the pressure drop requirements, solve the invalid overdue accounts receivable through legal and other means, and reasonably withdraw the provision for impairment.
Article 20 internal control of project management. Pay attention to feasibility study, survey and evaluation of project initiation, project bidding, project cost, project construction, project acceptance and other links
