Henan Shenhuo Coal&Power Co.Ltd(000933)
Internal control management manual
(revised 2022)
December, 2001
Release order
In order to further improve the ability of Henan Shenhuo Coal&Power Co.Ltd(000933) (hereinafter referred to as "the company") to prevent risks and control fraud and standardize the relevant business processes at all management levels of the company, in accordance with the basic norms of enterprise internal control and the application guidelines of enterprise internal control formulated by the Ministry of finance, the CSRC, the National Audit Office, the CBRC and the CIRC The Henan Shenhuo Coal&Power Co.Ltd(000933) internal control management manual (hereinafter referred to as the "internal control manual") has been revised in combination with the actual situation of the company.
The internal control manual comprehensively expounds the company's internal environment, risk assessment, control activities, information and communication and internal supervision, which has strong guiding significance for the realization of the company's internal control objectives.
This manual has been approved and approved to be released on January 25, 2022. It will be implemented from the date of release. It is hoped that all employees of the company will seriously study, resolutely implement and strictly implement it to ensure the effective operation of internal control.
chairman:
January 25, 2002
catalogue
1 purpose 62 scope and content six
2.1 scope of internal control manual six
2.2 contents of the internal control manual 63 references 74 basic requirements of internal control 75 internal control organization and responsibilities 96 basic control of the company ten
6.1 internal environment ten
6.1.1 organizational structure ten
6.1.2 development strategy twenty-two
6.1.3 human resources twenty-eight
6.1.4 social responsibility thirty-nine
6.1.5 safety production and environmental protection forty-five
6.1.6 corporate culture fifty-five
6.2 risk assessment sixty-one
6.2.1 classification of risks sixty-one
6.2.2 objectives of risk management sixty-one
6.2.3 risk management mechanism sixty-one
6.2.4 risk identification and classification procedures sixty-two
6.2.5 risk response sixty-four
6.3 control activities sixty-five
6.4 information and communication sixty-six
6.4.1 information transmission and communication sixty-six
6.4.2 disclosure of related party transaction information seventy-three
6.4.3 anti fraud mechanism seventy-seven
6.5 internal supervision eighty-nine
6.5.1 internal audit eighty-nine
7 special business control ninety-six
7.1 financial activities ninety-six
7.1.1 fund raising management ninety-six
7.1.2 investment management 107 3
7.1.3 working capital management 1187.2 procurement business one hundred and twenty-nine
7.2.2 main risks one hundred and twenty-nine
7.2.3 process scope one hundred and thirty
7.2.4 key control points one hundred and thirty
7.2.5 process control description one hundred and thirty-one
7.2.6 process authority guidance one hundred and forty-five
7.2.7 process related systems one hundred and forty-seven
7.2.8 process operation form / document 1477.3 asset management one hundred and fifty
7.3.1 inventory one hundred and fifty
7.3.2 fixed assets one hundred and fifty-seven
7.3.3 intangible assets 1657.4 sales business one hundred and sixty-eight
7.4.1 control objectives one hundred and sixty-eight
7.4.2 main risks one hundred and sixty-eight
7.4.3 process scope one hundred and sixty-nine
7.4.4 key control points one hundred and sixty-nine
7.4.5 process control description one hundred and seventy
7.4.6 process authority guidance one hundred and eighty-two
7.4.7 process related systems one hundred and eighty-four
7.4.8 process operation form / document 1847.5 project one hundred and sixty-eight
7.5.1 control objectives one hundred and eighty-six
7.5.2 main risks one hundred and eighty-seven
7.5.3 process scope one hundred and eighty-eight
7.5.4 key control points one hundred and eighty-nine
7.5.5 process control description 1907.6 guarantee business two hundred and twelve
7.6.1 control objectives two hundred and twelve
7.6.2 main risks two hundred and twelve
7.6.3 process scope two hundred and thirteen
7.6.4 key control points two hundred and thirteen
7.6.5 process control description 213 4
7.6.6 process authority guidance two hundred and nineteen
7.6.7 process related systems two hundred and twenty
7.7 financial reporting two hundred and twenty-two
7.7.1 control objectives two hundred and twenty-two
7.7.2 main risks two hundred and twenty-two
7.7.3 process scope two hundred and twenty-two
7.7.4 key control points two hundred and twenty-two
7.7.5 process control description two hundred and twenty-three
7.8 comprehensive budget 232BU. 01 organization of comprehensive budget management 234BU. 02 preparation and approval of comprehensive budget 235BU. 03 implementation of comprehensive budget 237BU. 04 budget assessment two hundred and thirty-nine
7.9 contract management 243CM. 01 contract signing 245CM. 02 contract management two hundred and fifty
7.10 information system two hundred and fifty-seven
7.10.1 control objectives two hundred and fifty-seven
7.10.2 main risks two hundred and fifty-seven
7.10.3 process scope two hundred and fifty-seven
7.10.4 key control points two hundred and fifty-eight
7.10.5 process control description two hundred and fifty-eight
IT. 01 company level control of information system 258IT. 01.01 it organizational structure 258IT. 01.02 it strategic planning 259IT. 02 development of information system 259IT. 02.01 software product selection and supplier selection 259IT. 02.02 service provider selection 259IT. 01 company level control of information system two hundred and sixty-two
Internal control management manual prepared by 266 5
1 Purpose
Internal control manual is the basic system to build the company's internal control system and ensure its effective operation.
As a listed company, in order to meet the requirements of the basic norms of internal control, further improve the modern enterprise system and corporate governance structure, ensure the standardized and orderly conduct of the company's management and business work, and strengthen the company's own risk management, the company records the internal control and prepares this internal control manual as the basis for the establishment, implementation Basis for evaluating and verifying internal control. 2 scope and content 2.1 scope of internal control manual
The internal control recorded in this manual is applicable to the company's headquarters and affiliated branches (including the procurement and sales business managed by Henan Shenhuo International Trade Co., Ltd. (hereinafter referred to as "ITC"), covering 21 first-class processes. The procurement and sales business processes refer to the internal control volume of ITC. Subsidiaries and branches at all levels shall formulate their own internal control management volume with reference to this manual and issue it for implementation. 2.2 contents of internal control manual
Internal control refers to the internal control of the enterprise. It is a process in which the board of directors, management and all employees participate in the implementation. It aims to provide reasonable guarantee for the realization of the legal compliance of enterprise operation and management, asset safety, the reliability of financial report, improving operation efficiency and effect, and promoting the realization of development strategy and other control objectives of the enterprise. A sound internal control system and internal control system is the criterion to restrict and standardize the company's management behavior and an important measure to reduce risks.
The internal control manual is a written system document of the enterprise's internal control process. It covers five aspects of internal control, namely internal environment, risk assessment, control activities, information and communication and internal supervision, and embodies the standards, principles and requirements of the enterprise's internal control.
In daily production and operation activities, with the continuous changes of the company's internal and external environment, the company should constantly update and supplement the contents of the manual, formulate operation instructions at the business operation level, and improve the operability and guidance of the manual.
3 references
The company's internal control manual is based on relevant national laws, regulations, industry norms and standards, the basic norms of enterprise internal control and supporting guidelines for enterprise internal control issued by five ministries and commissions, and combined with the actual situation of the company. 4 basic requirements for internal control
4.1 in strict accordance with the requirements of listed companies, the headquarters, subsidiaries and branches of the company establish standardized rules of procedure for the board of shareholders, the board of directors, the board of supervisors, the management and professional committees at all levels, clarify the responsibilities and authorities in decision-making, implementation and supervision, and form a scientific and effective division of responsibilities and check and balance mechanism. 4.2 when the company's decision-making on major issues, appointment and removal of important cadres, investment decision-making on major projects, use of large amount of funds and other "three important and one major" events are involved, the decision must be made through collective discussion.
4.3 the company's headquarters and its subsidiaries and branches formulate and implement internal control human resources policies conducive to the sustainable development of the enterprise.
4.4 the headquarters of the company and its subsidiaries and branches actively strengthen the construction of the company's culture, unify the concept of the company's culture, strictly standardize the corporate image logo, formulate and implement a unified code of conduct for employees, cultivate positive values and sense of social responsibility, advocate honesty and trustworthiness, love their Posts and work, explore and innovate and teamwork spirit, and establish modern management awareness.
4.5 the headquarters, subsidiaries and branches of the company shall strengthen legal education, enhance the legal concept of directors, supervisors, managers and other senior managers and employees, strictly make decisions, act and supervise according to law, and establish and improve the filing mechanism of legal counsel and major legal dispute cases.
4.6 the company's headquarters and its subsidiaries and branches actively carry out risk assessment, analyze and study the company's external factors such as national macroeconomic policies, financial environment, market environment, legal environment, social and cultural environment, scientific and technological progress and natural environment, and evaluate the professional ethics and competence of the company's senior managers, organization and production operation mode, information technology application ability Timely evaluate the company's internal factors such as financial status and social responsibility, so as to judge their impact on the company's operation, and take feasible countermeasures to control risks.
4.7 the headquarters of the company and its subsidiaries and branches shall strictly implement the control measures for the separation of incompatible duties, comprehensively and systematically analyze and sort out the incompatible duties involved in the business process, and implement the corresponding separation measures to form a working mechanism of performing their duties, assuming their responsibilities and restricting each other.
4.8 the headquarters of the company and its subsidiaries and branches shall establish and implement the authorization and approval system, and clarify the scope of authority, approval procedures and corresponding responsibilities of each post for handling business and matters according to the provisions of conventional authorization and special authorization.
4.9 the headquarters and all subsidiaries and branches of the company strictly implement the accounting system control, fully implement the national unified accounting standards, strengthen the basic work of accounting, clarify the processing procedures of accounting vouchers, accounting books and financial accounting reports, and ensure the authenticity and integrity of accounting data. Reasonably set up accounting institutions and allocate qualified accounting personnel.
4.10 the headquarters and all subsidiaries and branches of the company strictly implement property protection control, establish and implement daily property management system and regular inventory system, strictly restrict unauthorized personnel from contacting and disposing of property, and take measures such as property records, physical storage, regular inventory and account verification to ensure property safety.
4.11 the headquarters, subsidiaries and branches of the company strictly implement budget control, standardize the procedures for budget preparation, approval, issuance and implementation, and strengthen budget constraints.
4.12 the headquarters of the company and its subsidiaries and branches regularly carry out operation analysis, comprehensively use the information of production, purchase and sales, investment, financing and finance, find out the existing problems, find out the causes and improve them in time.
4.13 the headquarters, subsidiaries and branches of the company strictly implement the performance evaluation system and scientifically set the evaluation index system to evaluate the performance of all responsible units and all employees within the company
