华新水泥:董事会审计委员会年报工作规程(2009年3月)2011-08-30
Huaxin Cement Co., Ltd. 华新水泥股份有限公司
convened on 召开于
华新水泥股份有限公司
华新水泥股份有限公司
董事会审计委员会年报工作规程
Rules of Procedures for the Work of Audit Committee of the Board of
Directors with regard to Annual Reports of Huaxin Cement Co., Ltd
为完善公司治理机制,加强内部控制建设,夯实公司信息披露工作的基础,积极发挥董事会审计委
员会(以下简称审计委员会)对财务报告编制的监控作用,根据中国证券监督管理委员会证监公司
字[2007]235 号《关于做好上市公司 2007 年年度报告及相关工作的通知》的要求、上海证券交易
所的监管规定,以及本公司章程和《董事会专门委员会工作细则》的相关规定,结合公司年度报告
编制和披露工作的实际情况,特制定本工作规程。
According to the requirements of the Notice Regarding Good Practice of Annual Reports and the
Related Work of the Listed Companies In the Year of 2007 (Zhengjiangongsizi[2007]235) of
China Securities Regulatory Commission, the related regulatory provisions of Shanghai Stock
Exchange, the relevant provisions in the Articles of Association and the Rules of Procedures for
Special Committees of the Board of Directors of the Company, as well as considering the actual
needs of the work of compiling and disclosure of annual reports of the Company, these Rules of
Procedures are enacted with the purposes of perfecting the corporate governance mechanism,
establishing and completing the corporate internal control system, further strengthening the
foundation of information disclosure, and making full use of the supervisory role of the Audit
Committee of the Board of Directors (hereinafter called “Audit Committee”) in the work of
information disclosure with regard to annual reports.
第一条 审计委员会委员在公司定期报告编制和披露过程中,应当按照有关法律、行政法规、规范
性文件和公司章程的要求,认真履行职责,勤勉尽责地开展工作,维护公司整体利益。
Article One During the process of compiling and disclosure of the regular reports of the
Company, the members of the Audit Committee shall, according to the requirements of related
laws, administrative regulations, regulatory documents and the Articles of Association of the
Company, fulfill their duties in earnest, work responsibly and diligently, and protect the overall
interest of the Company.
第二条 每一会计年度结束后 30 日内,公司管理层应向每位审计委员会委员全面汇报公司本年度
的生产经营情况和重大事项的进展情况。
Article Two Within 30 days as of the end of each fiscal year, the Management of the Company
shall report comprehensively to each member of the Audit Committee the business operation
and the development of material matters of the Company in the report year.
第三条 审计委员会应督促会计师事务所在约定时限内提交审计报告,并以书面意见形式记录督促
的方式、次数和结果以及相关负责人的签字确认。
Article Three The Audit Committee shall oversee and urge the accounting firm to submit the
audit report within the stipulated time limit, and shall keep written record signed by the persons in
charge as to the means, times, and result of such efforts.
第四条 审计委员会应在为公司提供年报审计的会计师(以下简称“年审注册会计师”)进场前审
阅公司编制的财务会计报表,形成书面意见。
Article Four The Audit Committee shall review the financial statements prepared by the
Company before the certified accountant who will audit the annual reports for the Company
(hereinafter the “Certified Accountant for the Annual Audit”) start to audit, and issue written
opinions.
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Huaxin Cement Co., Ltd. 华新水泥股份有限公司
convened on 召开于
华新水泥股份有限公司
第五条 年审注册会计师进场后,审计委员会应加强与年审注册会计师的沟通,在年审注册会计师
出具初步审计意见后再一次审阅公司财务会计报表,形成书面意见。
Article Five After the Certified Accountant for the Annual Audit has started to audit, the Audit
Committee shall keep good communication with the Certified Accountant for the Annual Audit,
review again the financial statements of the Company after the Certified Accountant for the
Annual Audit has issued the preliminary auditing opinions, and issue written opinions.
第六条 审计委员会应对年度财务审计报告进行表决,形成决议后提交董事会审核。
Article Six The Audit Committee shall vote on the audit report for the annual financial
statements, form a resolution and report to the Board of Directors for approval.
第七条 向董事会提交审计报告的同时,应当向董事会提交会计师事务所从事本年度公司审计工作
的总结报告和下年度续聘或改聘会计事务所的决议。
Article Seven While submitting the audit report to the Board of Directors, an assessment
report on the work of the accounting firm for the Company for the reporting year and the
resolutions regarding the renewal or termination of the engagement of the accounting firm shall
be equally submitted to the Board of Directors.
审计委员会在续聘下一年度年审会计师事务所时,应对年审会计师完成本年度审计工作情况及其执
业质量做出全面客观的评价,达成肯定性意见后,提交董事会通过并召开股东大会审议;形成否定
性意见的,应改聘会计师事务所。
The Audit Committee shall make an overall and objective evaluation appraisal to the Certified
Accountant for the Annual Audit for their fulfillment of the audit work and their profession quality
for the reporting year before renewing the engagement of the accounting firm for the Annual
Audit for the next year. If the Audit Committee reaches an affirmative opinion, then it shall be
submitted to the Board of Directors for their approval and a Shareholders’ General Meeting shall
be convened to make a resolution; if the Audit Committee forms a negative opinion, then the
accounting firm shall be terminated and changed.
审计委员会在改聘下一年度年审会计师事务所时,应通过见面沟通的方式对前任和拟改聘会计师事
务所进行全面了解和恰当评价,形成意见后提交董事会决议,并召开股东大会审议。
Before changing the Certified Accountant for the Annual Audit for the next year, the Audit
Committee shall have overall understanding and make appropriate appraisal to both the former
accounting firm and the proposed future accounting firm through the manner of face-to-face
communication, then the Audit Committee shall form an opinion, submit it to the Board of
Directors for their approval and a Shareholders’ General Meeting shall be convened to make a
resolution.
上述审计委员会的沟通情况、评估意见及建议需形成书面记录并由相关当事人签字,在股东大会决
议披露后三个工作日内报告公司注册地证监局。
The abovementioned communication status, appraisal opinions and suggestions of the Audit
Committee shall be formed in written record, signed by the persons in charge and be reported to
the Securities Regulatory Bureau in the Company’s registered location within 3 working days
after the resolutions of the Shareholders’ General Meeting being disclosed.
审计委员会形成的上述文件均应在年报中予以披露。
The abovementioned documents prepared by the Audit Committee shall be disclosed in the
annual reports.
第八条 在年度报告编制和审议期间,审计委员会委员负有保密义务。在公司年度报告披露前,严
防泄密及内幕交易等违法违规行为发生。
600801_20110831_7_-华新水泥-11 董事会审计委员会年报工作规程.doc 2
Huaxin Cement Co., Ltd. 华新水泥股份有限公司
convened on 召开于
华新水泥股份有限公司
Article Eight The members of the Audit Committee shall abide by the obligation of
confidentiality during the period of compiling the annual reports. Before disclosure of the annual
reports of the Company, behaviors in breach of laws and regulations such as disclosure of inside
information or insider trading shall be taken particular precaution of.
第九条 公司财务负责人负责协调审计委员会与会计师事务所的沟通,积极为审计委员会履行上述
职责创造必要的条件。
Article Nine The financial officer in charge of the Company shall be responsible for the
coordination of the communication between the Audit Committee and the accounting firm, and
shall put in place the necessary conditions for Audit Committee to perform the abovementioned
responsibilities and duties.
第十条 本制度未尽事宜,董事会审计委员会应当依照有关法律、行政法规、部门规章、规范性文
件和公司章程的规定执行。
Article Ten As for the matters that are not addressed in these Rules of Procedures, the Audit
Committee of the Board of Directors shall act according to the requirements of the related laws,
administrative regulations, departmental ordinances, regulatory documents and the Articles of
Association of the Company.
第十一条 本工作规则自公司董事会会议通过后生效。
Article Eleven These Rules of Procedures shall come into force upon deliberation and
approval at the meeting of the Board of Directors.
第十二条 本工作规则由董事会负责解释
Article Twelve These Rules of Procedures shall be interpreted by the Board of Directors of the
Company.
华新水泥股份有限公司董事会
The Board of Directors of Huaxin Cement Co., Ltd
2009 年 3 月 9 日
March 9, 2009
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