Chapter 1 General Principles
Article 1
In order to further improve the operational standards of Beijing Jinyi Cultural Development Co., Ltd. (hereinafter referred to as "the Company"), enhance the authenticity, accuracy, completeness, and timeliness of information disclosure, and improve the quality and transparency of annual report disclosures, this system is formulated in accordance with the Company Law of the People's Republic of China (hereinafter referred to as "the Company Law"), the Securities Law of the People's Republic of China (hereinafter referred to as "the Securities Law"), relevant regulatory requirements of the China Securities Regulatory Commission and the Shenzhen Stock Exchange, as well as the provisions of the Articles of Association and the Information Disclosure Management System, combined with the actual situation of the Company.
Article 2
Relevant personnel of the Company shall strictly implement the Accounting Law of the People's Republic of China (hereinafter referred to as "the Accounting Law"), the Enterprise Accounting Standards, and related regulations, and strictly adhere to the Company's internal control systems to ensure that financial reports truly and fairly reflect the Company's financial status. No personnel of the Company shall interfere with or obstruct the independent and objective auditing work of auditing institutions and relevant auditors.
Article 3
This system applies to the Company’s directors, senior management, heads of subsidiaries, heads of various departments, and other personnel related to annual report information disclosure who violate national laws, regulations, normative documents, and the Company's rules and regulations, fail to perform their duties diligently, or do not fulfill their responsibilities, resulting in significant errors in annual report information disclosure, and shall be held accountable according to the provisions of this system.
Article 4
The accountability for significant errors in annual report information disclosure referred to in this system means the accountability and punishment system for the personnel listed in Article 3 who fail to perform or correctly perform their duties or fail to act diligently, leading to significant errors in annual report disclosures, causing significant economic losses or adverse social impacts to the Company.
Article 5
The Company implements an accountability system, which shall adhere to the following principles:
- Seek truth from facts, be objective and fair, and hold accountable for errors;
- Accountability shall be commensurate with fault, and responsibility shall correspond to rights;
- Combine accountability with work improvement.
Article 6
Under this system, the Board Office is responsible for collecting and summarizing materials related to accountability, proposing relevant handling plans according to the system, and reporting to the Board of Directors for approval in a hierarchical manner.