Chapter 1 General Principles
Article 1
To standardize the accounting work of Yunnan Energy Investment Co., Ltd. (hereinafter referred to as "the Company"), improve accounting standards, ensure the quality of accounting information, and strengthen accounting control, this system is formulated in accordance with the Accounting Law of the People's Republic of China, the General Principles of Corporate Finance, the Enterprise Accounting Standards, the Regulations on Corporate Financial Accounting Reports, and other relevant laws and regulations, combined with the actual situation of the Company.
Article 2
This system applies to the Company and all wholly-owned, controlled, or actually controlled companies at all levels. Subsidiaries shall formulate their basic financial management systems based on national accounting laws and regulations and this system, tailored to their specific circumstances, but must not contradict this system.
Chapter 2 Financial Management Principles
Article 3
Standardize the Company's decision-making and operational procedures, ensuring that there is a budget before actions, control during actions, and review afterward; establish a financial assessment and economic indicator evaluation system to effectively perform financial management and supervision responsibilities; protect the legitimate rights and interests of stakeholders such as investors and creditors, reasonably select accounting policies and estimates to fairly reflect the Company's financial status, operating results, cash flows, and future development prospects.
Chapter 3 Financial Management Organization Structure and Responsibilities
Article 4
The Company's shareholders' meeting is responsible for reviewing and approving profit distribution plans, loss compensation plans, and bond issuance plans.
Article 5
The Company's board of directors and the general manager's office make decisions on financial management matters within their authorized scope.
Article 6
To enhance the Company's financial control level, strengthen financial decision-making support for business, and continuously improve the quality of financial data, the Company implements a strategic financial, business financial, and shared financial three-in-one financial control system according to strategic arrangements and characteristics.
Article 7
Strategic finance refers to the overall management of financial activities guided by the Company's strategic goals, aimed at improving work efficiency, strengthening risk control, supporting operational decision-making, and creating financial value through financial transformation, enhanced financial control, and integration of financial resources.
Article 8
Business finance refers to financial personnel fully integrating into specific business activities to provide financial professional services that support business decision-making and provide accurate and comprehensive information for strategic finance, representing strategic finance in business units, assisting in enhancing operational management capabilities, and promoting the achievement of the Company's strategic goals and operational plans.
Article 9
The Company's finance department has business guidance authority over the finance departments of subsidiaries, which are under the dual leadership of the unit's management and the Company's finance department, implementing a regular and irregular two-way reporting system.
Article 10
The content of business finance work includes:
- Shared support work: Mainly includes bill scanning and transmission, accounting file archiving and management, tax declaration and invoice management, bill management, accounting and reporting support, process support, etc.
- Financial management work: Mainly includes budget management, fund management, tax management, financial risk management, etc.
- Business integration work: By integrating into various business links, exerting financial decision-making support in relevant links, including investment and financing management, procurement and sales management, cost management, project management, asset management, and account management.