宁波华翔电子股份有限公司
反舞弊管理制度（暂行）
NINGBO HUAXIANG ELECTRONIC Co., Ltd.
ANTI-FRAUD POLICY（Temporary）
二〇一八年九月
第一条 目的
Article 1 PURPOSE
为加强股份有限公司（下简称“公 The policy is established to strengthen the
司”）内部控制和治理，规范经营行为， corporate governance and internal control of
Ningbo Huaxiang Electronic Corp. (the
确保公司经营目标的实现和公司持续、
"company"), standardize the company’s
稳定、健康发展,维护股份公司和股东 operations, ensure the realization of
的合法权益，防治舞弊，降低风险，根 company’s business objectives, sustain a
据《企业内部控制规范》及上市公司法 continuous, stable and healthy business
development, protect legal rights and
律、法规、证券交易市场和监管机构的
interests of shareholders, prevent fraud,
规定和要求，结合公司实际情况，特制 lower risks. The policy is formulated
定本制度。 according to the Standard for Enterprise
Internal Control, the public company laws,
regulations, and rules and requirements of the
stock market and regulatory authorities,
combining with the actual situation of the
company
Article 2 Concept of Fraud
第二条 舞弊的概念
“Fraud” refers to the behaviors of the
company’s internal or external personnel
舞弊，是指公司内、外人员采用欺
using illegal or irregular means to seek
骗等违法违规手段，谋取个人不正当利 improper personal gains and jeopardize the
益，损害正当的公司经济利益的行为； company’s legitimate business interests; or
或谋取不当的公司经济利益，同时可能 seek improper business interests for the
company, and potentially gain improper
为个人带来不正当利益的行为。 personal interests at the same time.
Article 3 objectives
第三条 宗旨
The objectives of the anti-fraud policy are to
反舞弊工作的宗旨，是规范公司
regulate the company’s board of directors,
高、中层管理人员及所有员工的职业行 senior and middle level management, and the
为，严格遵守相关法律、行业规范和准 employees’ behavior to ensure that the
relevant laws, industrial regulations and
则、职业道德及公司规章制度，树立廉 standards, professional ethics, and the
洁和勤勉敬业的良好风气，防止损害公 company policies are complied with. The
policy also aims to establish an ethical and
司及股东利益的行为发生。 diligence working culture and environment to
prevent damages to the interests of the
company and shareholders.
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第四条 适用范围 Article 4 Scope of Application
本制度适用于公司及各职能部门、 The policy is applicable to the company,
各子公司和全体员工。 functional departments, subsidiaries and all
its employees.
第五条 舞弊的形式 Article 5 Forms of fraud
㈠ 损害公司正当经济利益的舞弊 1. Fraud that jeopardize the company’s
是指股份公司内、外人员为谋取自身利 legitimate business interests refers to
improper behaviors of the company’s internal
益，采用欺骗违法违规手段使公司正当
or external personnel who use illegal or
经济利益、股东正当经济利益遭受损害 irregular means such as deception, to seek
的不正当行为。有下列情形之一者属于 improper personal interests, and jeopardize
此类舞弊行为： the legitimate business interests of the
company and its shareholders. Below is a list
of such frauds:
⑴ 收受贿赂或回扣； (1)Receive bribery or kickbacks;
⑵ 将正常情况下可以使公司获利 (2)Transfer business deals (which shall
benefit the company) to others, in order to
的交易事项转移给他人，谋取自身利益 seek personal interests; (Issuing the orders to
(将公司订单转给个人的利益相关方， personal stakeholder, working for, or
为竞争对手公司，商业伙伴，或者个人 providing compensable services to
利益相关方做兼职或提供有偿服务)； competitors, business partners, or personal
stakeholder);
⑶ 非法使用公司资产，贪污、侵 (3)Unlawful usage of company assets,
占、挪用、盗窃公司资产； embezzlement, misappropriation, or stealing
⑷ 使公司为虚假的交易事项支付 company assets;
(4)Make company pay for falsified
款项或承担债务；
transactions;
⑸ 故意隐瞒、错报交易事项； (5)Intentionally conceal or misstate
⑹ 伪造、变造会计记录或凭证， transactions;
在财务会计报告和信息披露等方面出 (6) Forge or manipulate accounting records
or vouchers, Falsified booking, misstatement
现虚假记载、误导性陈述或者重大遗漏
or material omissions when disclosing
等； company’s financial reporting and public
⑺ 泄露公司的商业秘密或技术秘 information;
密； (7) Leak confidential business information or
know-hows;
⑻ 董事、监事、总经理及其他高 (8) Board of director, supervisors, managers
级管理人员玩忽职守、滥用职权； and other senior management staff neglect
⑼ 其他损害公司和股东经济利益 their duties and abuse power;
的舞弊行为。 (9) Other fraud behaviors which jeopardize
the company’s business interests.
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㈡ 谋取不当的公司经济利益的舞 2. The frauds which seek improper business
弊是指股份公司内部人员为使公司获 interests for the company, refers to the
improper behaviors of the company’s internal
得不当经济利益而其自身也可能获得 personnel using illegal or irregular means
相关利益，采用欺骗等违法违规手段， such as deception, to seek improper business
损害国家、其他公司、个人或股东利益 interests for the company, potentially bring
的不正当行为。有下列情形之一者属于 improper personal gains at the same time,
and jeopardize national interests, or the
此类舞弊行为： interests of other organizations, individuals
and shareholders. Below is a list such frauds:
(1) Expenditures made for inappropriate
⑴ 为不正当的目的而支出，例如 objectives, such as paying bribes or
支付贿赂或回扣； kickbacks;
(2) Intentionally misstate transactions or
⑵ 故意错报交易事项、记录虚假 record falsified transactions (including
的交易事项包括虚增收入和低估负债， inflated revenue and understate liabilities) and
出具错误的财务报告，从而使财务报表 issue falsified financial reports, which would
mislead financial statements readers or users
阅读者或使用者误解而作出不适当的
to make inadequate investing and financing
投融资决策； decisions;
⑶ 隐瞒或删除应对外披露的重要 (3) Hide or delete important information
信息； which should be publically disclosed;
(4) Engage in illegal business activities;
⑷ 从事违法违规的经济活动；
(5) Forge or alter accounting records or
⑸ 伪造、变造会计记录或凭证； vouchers;
⑹ 偷逃税款； (6) Tax evasion;
⑺ 其他谋取公司不当经济利益的 (7) Other fraud behaviors which seek the
inappropriate business interests for the
舞弊行为。 company.
Article6 Anti-Fraud Focusing Areas
第六条 反舞弊工作的重点
1. Unauthorized or other forms of illegal
embezzlement or misappropriation of
㈠ 未经授权或者采取其他不法方 company assets to gain an inappropriate
式侵占、挪用企业资产，牟取不当利益； interests;
2. Falsified booking, misstatement or material
㈡ 在财务会计报告和信息披露等
omissions when disclosing company’s
方面存在的虚假记载、误导性陈述或者 financial reporting and public information;
重大遗漏等； 3. Abuse of power or management override
㈢ 董事、监事、经理及其他高级 by directors, supervisors, managers and other
senior management staff;
管理人员滥用职权；
4. Institutional or personal collusion.
㈣ 相关机构或人员串通舞弊。
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第七条 反舞弊机构和职责 Article7 The organization and duty of
Anti-fraud
㈠ 公司董事会、审计委员会(下简 1. The Board of Director and the Audit
称审计委)，负责股份公司反舞弊的指 Committee of the company is responsible for
导工作,并进行持续监督。 the guidance of Anti-fraud and supervision
⑴ 审核管理层的反舞弊程序和控 work.
制措施，包括管理层对舞弊风险的认定 (1) Review and approve the management’s
和反舞弊措施的实施； anti-fraud procedures and control measures,
⑵ 审核内审部每年一次的舞弊风 including fraud risk identification and the
险评估及其工作计划和报告； implementation of anti-fraud measures；
(2) Review the audit department’s annual
⑶ 取得管理层、内部或外部审计
fraud risk assessment, work plan and reports；
发现的舞弊事件的调查报告和处理意 (3) Review investigation reports and
见；并与外部审计沟通公司反舞弊工作 comments for fraud cases identified by
情况； management, internal auditor or external
auditor, and communicate with the external
⑷ 了解管理层对内部和外部审计
auditor regarding the anti-fraud cases;
人员提出的关于加强反舞弊控制建议 (4)Understand the management’s feedback
的反馈； towards the anti-fraud suggestions received
⑸ 审核针对舞弊风险的内部审计 from internal and external auditors;
(5) Review the internal audit department’s
计划； plan for anti-fraud risk.
㈡ 公司监事会对反舞弊的工作进 2. The board of supervisors shall
行持续监督。审核内审部每年的反舞弊 continuously supervise the anti-fraud work.
工作计划和反舞弊审计情况报告。 Yearly review the work plan and the status
report of internal audit department.
㈢ 公司执管会和各职能部门、子 3. The company executive committee and
公司管理层(下简称管理层)应对舞弊 management of subsidiary shall be held
responsible for any fraud activities happened
行为的发生承担责任，负责建立健全本
within the organization. It is the
公司反舞弊体系和舞弊风险评估机制， responsibility of the company and
并有效确保本公司反舞弊程序执行到 subsidiaries’ management to establish and
位，以及对发现的舞弊问题进行整改和 improve it’s anti-fraud system and risk
assessment mechanism, and effectively
处置，主要工作包括：
ensuring the implementation of the anti-fraud
procedures, as well as rectifying and dealing
with the fraud problems found, mainly
include:
⑴ 倡导诚信正直的企业文化，营造反 (1)Promote integrity culture, create a working
舞弊的企业文化环境，主要包括如下多 environment that does not tolerates fraud,
种方式： including the following measures:
① 管理层坚持以身作则，并以实 ① Top management shall adhere to the
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际行动带头遵守公司各项制度和规范； integrity culture and lead as an example by
② 公司的反舞弊制度和程序及有 complying to company policies and
procedures with no exceptions;
关措施应在公司内部以多种形式（通过
② The company's anti-fraud policies,
员工手册、公司规章制度发布、宣传或 procedures and related measures shall be
者局域网等方式）进行有效沟通或培 communicated to employees via various
训，确保员工接受有关法律法规、职业 channels (publish and spread through
employee handbook, the company regulations
道德规范的培训，帮助员工识别合法与
and the intranet, etc.) to ensure the employees
违法、诚信道德与非诚信道德的行为； are properly trained with the relevant laws,
③ 对新员工要进行反舞弊培训和 regulations, and professional ethics and make
法律法规及诚信道德教育； them understand the concept of appropriate
code of conduct, help the employees to
④ 鼓励员工在公司日常工作和交 distinguish legal and illegal activities, moral
往中遵纪守法和从事遵守诚信道德的 and unethical behaviors.
行为，帮助员工正确处理工作中发生的 ③To provide anti-fraud, legal, compliance
利益冲突、不当利益诱惑； and ethics trainings to the new employees;
④Encourage employees to abide by the laws
and company policies in daily work, help
employees to correctly handle conflicts of
interests situations and tempts with unethical
benefits;
⑵ 评估舞弊风险并建立具体的控
（2）Assess fraud risks and establish specific
制机制，以减少舞弊发生的机会，主要 control mechanism to reduce the fraud risks,
通过以下手段： shall be achieved through following
measures:
① 管理层要在公司层面、业务部
①The management shall assess and evaluate
门层面和主要账户层面中进行舞弊风
the materiality and the possibility of potential
险识别和评估，评估包括舞弊风险的重 fraud risks across the company level, the
要性和可能性。这些评估还包括虚假财 business unit level and key financial reporting
务报告、公司资产的盗用和未授权或不 line-item level. This risk assessment shall also
consider the risks of falsified financial
恰当的收入或支出，以及对包括高层管
reporting, company assets embezzlement,
理人员进行舞弊风险的评估; unauthorized and inappropriate income and
expenditure, and the fraud risks of the senior
managements;
② Management shall establish and adopt
② 管理层要建立并采取有关确
adequate procedures to identify, prevent and
认、防止和减少虚假财务报告或者滥用 reduce the risks of falsified financial
公司资产的措施；针对发生舞弊行为的 reporting or misuse of the company’s assets.
高风险区域，如财务报告虚假和管理层 Against the high fraud risk areas, such as
越权，以及信息系统和技术领域，建立 falsified financial reporting, management
override, information system and technology,
必要的内部控制措施; necessary internal control measures shall be
established;
⑶ 公司及各子公司人力资源部门 ⑶ Before appointing or promoting any
individual to a key position, HR department
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对准备聘用或晋升到重要岗位的人员 of the company and subsidiaries shall
进行背景调查，例如教育背景、工作经 conduct background checks, such as
education background, working experience,
历、犯罪记录等。背景调查过程应有正 criminal record, etc. The background check
式的文字记录，并保存在员工档案中; shall be properly documented and filed with
the individual’s personal file;
⑷ 管理层对舞弊的持续监督应融 ⑷ Management shall embed continuous
入到日常的控制活动中，包括日常的管 anti-fraud monitoring into the routine control
activities, including daily management and
理和监督活动。 supervision activities.
4. The company shall set up a permanent
㈣ 内审部为公司反舞弊工作的常
body (internal audit department) to organize
设机构。其职责主要为： and execute t anti-fraud activities:
⑴ To be responsible for the implementation
⑴ 负责公司及子公司范围内的反 of daily and continuous supervision of
舞弊日常持续监督的实施，包括组织各 anti-fraud within the company and its
职能部门、子公司进行年度舞弊风险评 subsidiaries, including organizing various
functional departments and subsidiaries to
估与自我评估；审核及评估公司进行反
conduct annual risk assessment and
舞弊控制机制的建立和实施；开展反舞 self-assessment of fraud; Assess and evaluate
弊预防宣传活动；受理相关舞弊举报工 the company’s anti-fraud mechanism and
作，组织舞弊案件的调查、出具处理意 execution; Carry out the anti-fraud
campaigns; Accept and record fraud
见并向管理层、董事会和监事会报告等 whistleblowing cases, organize the
事项; investigations, provide suggestions and
reports the management, the Board of
Directors and the board of supervisors;
⑵ 负责管理舞弊案件的举报电 ⑵Be responsible for management fraud case
话、电子邮箱等，接收员工实名或匿名、 whistleblowing hotline, email, etc. , receiving
the reporting documents from employees (real
外部第三方实名或匿名举报，负责对舞 name or anonymous) and external third
弊行为的审查，留下书面记录并及时向 parties (real-name or anonymous). All
管理层或董事会报告。 whistleblowing cases shall be formally
documented and made available for
inspections by the senior management and the
Board of Directors;
⑶ Publishing the whistleblowing hotline
⑶ 将举报热线号码、电子邮件、 number and the email address(details refer to
通讯地址（详见附件）等对外公布，保 the attached), ensure that whistleblowing
障举报渠道通畅，并对举报和调查处理 channels are available, also file and achieve
fraud cases after reporting and investigation；
后的舞弊案件报告材料及时立卷归档；
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⑷ 审计人员应自觉提高反舞弊意 ⑷ The auditors shall consciously improve
识和能力，积极主动接受外部反舞弊法 their anti-fraud perceptions, audit skills, and
actively participate in anti-fraud legislation,
律法规、行业准则、知识技能的培训，
industrial standards, and professional skill
主动了解公司生产经营活动发展状况 trainings. The auditors shall also take efforts
及计划、会计政策和其他有关规章制 to better understand the company’s
度。 operations, development plans, accounting
policies, and other relevant rules and
regulations.
5. For the company's external agencies, such
㈤ 外部有关机构（如地方政府有 as local government authorities, Shenzhen
关部门、深圳证券交易所、公司外聘的 Stock Exchange, external audit institutions.
审计机构等），公司内审部应主动与其 Internal audit department should take the
initiative to build connection and
建立联系、交流信息，对其可能接到来
communication with the corresponding
自公司内部人员舞弊事件的举报，开展 organizations and carry out necessary
工作上的必要合作。 cooperation.
Article8 Procedures and requirements
第八条 反舞弊的工作流程和要求 for anti-fraud
1. Internal staff and external personnel who
㈠ 公司内部员工和外部人员，对
find various kinds of fraud behavior related
发现公司内的各种舞弊行为，都可通过 to the company can contact auditor by
举报电话、电子邮箱、公司信箱等途径， telephone, email and company address.
采取实名或匿名的形式进行举报，鼓励 Report under real name or anonymity, and
encourage report under real name(See
实名举报。（举报途径：详见附件）
attached for whist-blowing methods).
2. Whistle-blowing reports should clearly
㈡ 举报应尽量描述清楚所涉人、 describe the person, time, place, process, and
时间、地点、过程、来龙去脉、相关线 relevant clues.
索等内容。
3. Procedures that the internal audit
㈢ 内审部接收到舞弊举报事项 department should take after receiving
后： whist-blowing case:
(1)The internal audit department should
⑴ 对所涉事项的实名举报，内审 report to the sub-supervisor and determine
部应自接到举报之日起两个工作日内 whether to investigate and how to investigate
within two working day after receive the
向分管领导报告，并确定是否调查和调
whist-blowing;
查的方式;
⑵ 对所涉事项的匿名举报，内审 (2)The internal audit department should
conduct a preliminary assessment within two
部应自接到举报之日起两个工作日内
working days from the date receiving
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进行初步评估，以决定是否向分管领导 anonymous reports. And according to the
报告。如予调查，则明确调查的方式; result, decide whether to report to the
management in charge. If the investigation is
made, the manner of the investigation
should be clearly defined;
⑶ 内审部对涉及一般员工可疑
(3) Towards ordinary employees and the case
的、被指控但未经证实的举报，将视其 is suspicious, charged but unconfirmed,
轻重缓急，会同相关部门评估后作出是 internal audit department will decide if the
否调查； investigation is needed after assessing with
the relevant departments in light of the
若举报牵涉到公司高层管理人员
seriousness of the whist-blowing;.
的调查，需由董事会、审计委批准后进 If the report involves the investigation
行。 of senior management personnel of the
company, it shall be approved by the board
of directors and the audit committee.
4. Means of investigation
㈣ 调查的方式 According to the whist-blowing content,
根据举报的内容、性质、程度等因 nature, degree and other factors, different
素，采取不同的调查方式。调查的方式 investigation methods are adopted. Generally,
一般由内审部提出，分管领导批准。 The method of investigation is proposed by
internal audit department and approved by the
supervisor.
⑴ 直接调查。由内审部直接进行; (1)Direct investigation. It is carried out
directly by the internal audit department;
⑵ 移交调查。由相关部门或相关
(2)Hand over investigation. To be carried out
人员进行; by relevant departments or personnel;
⑶ 联合调查。组成联合调查小组 (3)Forming a joint investigation team or
或聘请外部专业人士进行。 hiring outside professionals.
㈤ 接受举报或参与舞弊调查的工 5. Personnel who receive the Whist-blowing
or participate in investigation shall not leak
作人员不得擅自向任何方面及个人提
any relevant information and reporting
供举报人的相关资料及举报内容。确因 contents to any party or individual without
需要查阅举报资料的，应事先征得内审 authorization. If it is necessary to consult the
部负责人批准，查阅人员并进行查阅的 report materials, shall obtain the approval
management of internal audit department.
相关登记。
㈥ 公司员工有义务配合相关人员 6. Employees have obligation to cooperate
进行舞弊事项的调查。 with relevant personnel in fraud investigation.
7. Whatever form of investigation is
㈦ 无论采取何种调查方式，都要 undertaken, it is necessary to respect the facts,
尊重事实，掌握确凿证据，力免似是而 hold firm evidence and avoid ambiguous
非、模棱两可的证据。 evidence.
8. After the investigation, the standardized
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㈧ 调查结束后，应出具规范的《调 survey report shall be issued. "Investigation
查报告》。《调查报告》应包括：事由、 report" shall include: causes, investigation
process, truth, investigation conclusion,
调查过程、事情真相、调查结论、遗留 remaining problems, suggestions, etc. The
问题、处理建议等。对受影响的业务单 internal control of the affected business unit
位的内部控制要进行评估并提出修改 shall be evaluated and Suggestions for
建议。 modification made.
9. Survey report will be submitted to the
㈨ 将《调查报告》一并提交或分 board of directors, audit committee ,board of
别提交董事会、审计委、监事会和执管 supervisors and the executive committee.
According to different situation, make
会，根据不同情况，作出处理决定。处
different decision. The executive committee
理决定由执管会负责实施。 shall be responsible for the implementation of
the decision.
10. For real-name whistleblowing , whether
㈩ 对于实名举报，无论是否决定
or not to investigate, the internal audit
调查，内审部都应向举报人反馈是否调 department should give feedback to the
查和调查结果。 whistleblower whether the investigation will
be implemented and the investigation results.
第九条 反舞弊的补救措施 Article 9 Remedies and penalties of
Anti-fraud
以及处罚规定
1. The company prohibit discrimination or
㈠ 公司禁止对举报人进行歧视或 retaliation for whistle-blowers, prohibit
报复行为，禁止对参与调查人员采取敌 hostile measures to participating investigators
and the behaviors that obstruct investigation,
对措施，禁止对调查阻挠、设置障碍、 set up barriers, false statements or conceal the
虚假陈述、隐瞒真相等行为。对有这些 truth, etc. In case of any above behaviors, the
行为者，依据公司有关规定，予以相应 company shall impose corresponding
disciplinary sanctions according to the rules
的纪律处分，直至解除劳动合同；触犯
of Ningbo Huaxiang Electronic Corp or even
法律的，移送司法机关依法处理。 terminate the labor contract; Those who
violate the law shall be transferred to the
judicial authority.
2. According to relevant regulations of
㈡ 对经查属实、有确实贡献的举 Ningbo Huaxiang Electronic Corp or the
报，依据股份公司有关规定或由执管会 decisions of the executive committee,
决定，予以相应的奖励。 corresponding rewards shall be given for
reports that are verified and made with
definite contributions.
㈢ 调查证实发生舞弊事件后，公 3. In the event of fraud, the management of
司或其所涉下属单位管理层对舞弊事 the company or its affiliated organizations
件，应有补救措施的书面报告，并予认 shall submit written report for remedial
measures and take the implementation
真实施。 seriously.
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4. Penalties for fraud. According to the rules
㈣ 舞弊的处罚。犯有舞弊行为的 of Ningbo Huaxiang Electronic Corp ,
employees who have committed fraud shall
员工，根据事件的性质、情节和程度， be given corresponding economic and
依据公司有关规定，予以相应的经济和 disciplinary punishment in accordance with
纪律处罚；触犯刑律的，移送司法机关 the nature, circumstances and extent of the
依法处理。 incident. Those who violate the criminal law
shall be transferred to the judicial authority.
Article 10 This policy shall be implemented
第十条 本制度由股份公司董事会批准
after the approval of the board of directors
后实施。 of Ningbo Huaxiang Electronic Corp.
Article 11 The board of directors of
Ningbo Huaxiang Electronic Corp are
第十一条本制度由股份公司董事会负 responsible for the interpretation and
责解释和修订。 amendment of this policy.
附：举报途径 Attached whist-blowing methods:
㈠ 举报电话: 1. Whistleblower hotline:
固定电话 021-5844 8404 Telephone: 021-5844 8404
移动电话 138 1803 7523 Mobile phone: 138 1803 7523
㈡ 举报邮箱：audit@nbhx.com.cn 2. Email address: audit@nbhx.com.cn
㈢ 邮寄地址：上海市浦东新区东 3. Mail box: Internal Audit Department,
方路 1168 号 宁波华翔电子股份有限 Ningbo Huaxiang electronic Corp, No.1168
公司内审部 DongFang Road PuDong New district,
邮政编码：200122 Shanghai, China. Postal code:200122
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