Verification Opinion of Changcheng Securities Co., Ltd. on the Internal Control Evaluation Report of Guoke Hengtai (Beijing) Medical Technology Co., Ltd. for 2025
Changcheng Securities Co., Ltd. (hereinafter referred to as "Changcheng Securities" or "the Sponsor") is the sponsor and continuous supervision institution for the initial public offering of shares and listing on the Growth Enterprise Market of Guoke Hengtai (Beijing) Medical Technology Co., Ltd. (hereinafter referred to as "Guoke Hengtai" or "the Company"). In accordance with relevant regulations such as the "Administrative Measures for Securities Issuance and Listing Sponsorship Business," "Shenzhen Stock Exchange Growth Enterprise Market Listing Rules," and "Self-Regulatory Guidelines for Listed Companies No. 2 - Standardized Operations of Growth Enterprise Market Listed Companies," Changcheng Securities conducted a verification of the "Internal Control Evaluation Report of Guoke Hengtai (Beijing) Medical Technology Co., Ltd. for 2025" (hereinafter referred to as "the 2025 Internal Control Evaluation Report") and issued the following verification opinion:
1. Internal Control Evaluation Work of Guoke Hengtai
(1) Internal Control Evaluation Scope
The Company determined the main units, businesses, and high-risk areas included in the evaluation scope based on a risk-oriented principle.
- The main units included in the evaluation scope are: the Company and its subsidiaries.
- The main businesses and matters included in the evaluation scope are: organizational structure, development strategy, human resources, corporate culture and social responsibility, financial activities, procurement, asset management, sales, engineering projects, guarantee business, financial reporting, comprehensive budgeting, contract management, internal information transmission, information systems, and internal supervision. The above units, businesses, and matters cover the main aspects of the Company's operational management, with no significant omissions.
(1) Organizational Structure
In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," and other relevant laws and regulations, the Company has established a corporate governance structure based on the shareholders' meeting and the board of directors, and has reasonably set up internal institutions according to business needs. Each department and branch has clear responsibilities and operates normally. The Company has formulated various systems, including the "Articles of Association," "Rules of Procedure for Shareholders' Meetings," "Rules of Procedure for Board Meetings," "Rules of Procedure for General Manager's Office Meetings," "General Manager's Work Regulations," and "Internal Reporting System for Major Information," to regulate the power institutions, decision-making institutions, supervisory institutions, and management levels of the Company. The "Articles of Association" and various systems clearly define the nature, responsibilities, powers, and working procedures of the shareholders' meeting and board of directors, establishing a power balance relationship among the shareholders' meeting, board of directors, and senior management. The Company has comprehensively sorted out the organizational structure and internal institutions and established an evaluation and adjustment mechanism to regularly evaluate the efficiency and effectiveness of the organizational structure design and operation.
(2) Development Strategy
The Board's Strategy and ESG Committee is a specialized working body established by the board, mainly responsible for researching and proposing suggestions on the Company's long-term development strategy and major investment decisions. According to the "Implementation Rules of the Board's Strategy and ESG Committee" and the "Articles of Association," the committee conducts research on long-term strategies and major investment decisions and proposes suggestions. The meetings of the Strategy and ESG Committee are irregular and held according to the Company's actual work needs. Through careful research, the committee provides suggestions to the board to improve the effectiveness and quality of major investment decisions, strengthen decision-making science, and enhance the Company's core business strength and competitiveness.