华新水泥股份有限公司
             2011 年度内部控制评价报告
    董事会全体成员保证本报告内容真实、准确和完整，没有虚假记

载、误导性陈述或者重大遗漏。


华新水泥股份有限公司全体股东：

    华新水泥股份有限公司董事会（以下简称“董事会”）对建立和

维护充分的财务报告相关内部控制制度负责。

    财务报告相关内部控制的目标是保证财务报告信息真实完整和

可靠、防范重大错报风险。由于内部控制存在固有局限性，因此仅能

对上述目标提供合理保证。

    董事会已按照《企业内部控制基本规范》要求对财务报告相关内

部控制进行了评价，并认为其在 2011 年 12 月 31 日（基准日）有效。

    我公司在内部控制自我评价过程中未发现与非财务报告相关的

内部控制重大缺陷或重要缺陷。

    我公司聘请的普华永道中天会计师事务所有限公司已对公司财

务报告相关内部控制的有效性进行了审计，出具了标准无保留意见的

审计报告。




                                      董事长：（签名）

                                      华新水泥股份有限公司

                                     二○一二年三月二十日
                               华新水泥股份有限公司
                          2011 年度内部控制评价报告
                            Huaxin Cement Co., Ltd.
                    Internal Control Assessment Report 2011

根据《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评价指引》、
《上海证券交易所上市公司内部控制指引》以及《关于做好上市公司内部控制规范试点有关
工作的通知》等法律法规和规范性文件的要求，公司董事会对2011年度内部控制设计与执行
的有效性进行了全面评价，并出具如下评价报告。
According to the requirements of Basic Norms of Enterprises Internal Control, Guidelines
of Enterprise Internal Control Application, Guidelines on Internal Control Assessment and
Guidelines on Internal Control of Listed Companies in SSE, Notification on Doing A Good
Job on Internal Control Pilot Project among Listed Companies and other laws, regulations
and normative documents, Board of Directors of the Company made a comprehensive
assessment of its 2011 annual internal control design and the effectiveness of its
implementation. Then it issued the following assessment reports.

一、 董事会声明
I. Declaration of the Board of Directors

公司董事会全体成员保证本报告内容真实、准确和完整，没有虚假记载、误导性陈述或者重
大遗漏。
To the best of our knowledge, the Board of Directors of the Company and its members
confirm that the content of this report is truthful, accurate and complete and there is no
false or misleading statement or material omission in this report.

公司董事会负责内部控制的建立健全和有效实施；监事会对董事会建立与实施内部控制进行
监督；经理层负责组织领导企业内部控制的日常运行；公司内控部负责具体组织协调内部控
制的建立实施及日常工作。
Board of Directors of the Company is responsible for the establishment, improvement and
effective implementation of the Internal Control System. Board of supervisors supervises
the establishment and implementation of the Internal Control. The Management is
responsible for organizing and guiding the regular operation of the corporate internal
control. The Internal Control Department of the Company is responsible for the specific
organization and coordination of the establishment and implementation of the internal
control and the relevant routine work.

公司内部控制的目标是合理保证公司经营管理合法合规、资产安全、财务报告及相关信息真
实完整，提高经营效率和效果，促进公司实现可持续发展战略。由于内部控制存在固有局限
性，故仅能对达到上述目标提供合理保证。
The objective of the internal control is to ensure the legal compliance of the Company's
operation and assets security, as well as to ensure the truthful, complete and authentic
nature of financial reports and other related information. Thus it will improve our
operation efficiency and effectiveness and hasten the achievement of the sustainable
development strategy. Due to intrinsic limitations in the internal control, the Board can
only provide reasonable assurance to the aforesaid objective.
二、内部控制评价工作的总体情况
II. Overall status of the Internal Control assessment

公司董事会下设的审计委员会负责检查公司内部控制制度的建立健全及执行情况，并授权公
司内控部具体组织实施内部控制评价工作。
The Audit Committee of the Board is responsible for inspection of the establishment,
improvement and implementation of the Internal Control System. It authorized the
Internal Control Department to specifically organize and implement the internal control
assessment.

根据公司审计委员会2011年3月审批通过的《华新水泥内部控制规范试点实施方案》以及
2011年8月审批通过的内部控制评价工作计划，内控部会同总部职能部门完成了公司2011年
内部控制自我评价工作。
According to the “Plan on Internal Control (Pilot Project) Implementation of Huaxin
Cement” approved by the Audit Committee in March 2011 and the Internal Control
Assessment Plan approved in August 2011, Internal Control Department, worked together
with the functional departments of the Headquarter and completed the 2011 internal control
self-assessment.

内部控制评价工作从2011年9月开始实施，并于2012年2月完成了内部控制评价报告的拟定。
该报告已报经审计委员会审核、董事会批准，将在上海证券交易所网站披露。
Internal control assessment started in September 2011 and the formulation of the internal
control assessment report was completed in February 2012. The report has been
submitted to the Audit Committee and the Board to approve and it will be disclosed at the
Shanghai Stock Exchange website.

三、内部控制评价的依据
III. Basis for the internal control assessment

公司严格按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评
价指引》、《上海证券交易所上市公司内部控制指引》以及《关于做好上市公司内部控制规
范试点有关工作的通知》等法律法规和规范性文件的要求，结合公司内部控制制度，在内部
控制日常监督和专项监督的基础上，对公司2011年内部控制设计与运行的有效性进行评价。
In strict accordance with the requirements of Basic Norms of Enterprises Internal Control,
Guidelines of Enterprise Internal Control Application, Guidelines on Internal Control
Assessment and Guidelines on Internal Control of Listed Companies in SSE, Notification
on Doing A Good Job on Internal Control Pilot Project among Listed Companies and other
laws, regulations and normative documents, combined with the Internal Control System,
and based on the routine supervision and special supervision of the internal control, the
Company assessed its 2011 annual internal control design and the effectiveness of its
implementation.

四、内部控制评价的范围
IV. Scope of the internal control assessment

为了全面评价公司内部控制的有效性，揭示和防范风险，采取有效措施对发现的内部控制缺
陷及时进行整改，公司围绕内部环境、风险评估、控制活动、信息与沟通、内部监督等内部
控制基本要素，将以下业务和事项均纳入了本次评价范围，主要包括组织架构、发展战略、
人力资源、社会责任、企业文化、资金活动、采购业务、资产管理、销售业务、研究与开发、
工程项目、担保业务、财务报告、全面预算、合同管理、内部信息传递、信息系统等内容。
In order to comprehensively assess the effectiveness of the Internal Control, to reveal and
prevent risks and to take effective measures to timely rectify the found deficiencies of
internal control, and based on some basic elements of internal control, such as internal
environment, risk assessment, control activities, information and communication and
internal supervision, the Company took the following businesses and matters into the
scope of this assessment. The businesses and matters include organization structure,
development strategies, human resources, social responsibility, corporate culture, financial
activities, procurements, assets management, sales, research and development,
engineering projects, guarantee business, financial reporting, overall budgets, contract
management, internal messaging and information system, etc.

上述业务和事项涵盖了公司生产经营管理的各个层面，不存在重大遗漏。
The aforesaid businesses and matters cover all levels of production and management,
there is no significant omission.

公司内部控制评价以风险评估为基础，根据风险发生的可能性和对公司单个或整体控制目标
造成的影响程度，确定需要评价的重点业务领域，并结合公司财务报表整体的重要性水平，
将公司总部及五大水泥事业部的33家分子公司纳入了本次评价的业务单位。
Internal control assessment was based on risk assessment. The Company confirmed key
business areas to be assessed according to the likelihood of risk and the impacts on
individual or overall control objectives and the overall importance of financial statements.
The Company included its headquarter and 33 subsidiaries of the five Cement Business
Units into the scope of the assessment.

本次评价范围的确定，符合内部控制评价的全面性与重要性原则，为评价结果的可靠性提供
了合理保证。
The scope of the assessment was in line with the principles of comprehensiveness and the
importance of the internal control assessment. It provided reasonable assurance of the
reliability of the assessment results.

五、内部控制评价的程序和方法
V. Procedures and methods of the internal control assessment

公司根据《企业内部控制评价指引》的相关规定，结合公司实际，对内部控制评价的程序和
方法进行了详细描述，并已列入公司《内控自评手册》。
According to the relevant provisions of Guidelines on Internal Control Assessment and
combined with the actual situation, the Company made detailed description of the
procedures and methods of the internal control assessment. This description has been
included in the “Internal Control Self-assessment Manual".

公司内控部拟订内部控制评价工作计划，报经公司审计委员会审批后，按以下程序有序地开
展了本次内部控制评价工作：纳入评价范围的各业务单位在内控部的指导下，进行本单位的
内部控制自我评估，并按照《内控自评测试底稿》所列明的内容记录测试结果；内控部会同
总部职能部门对各单位的《内控自评测试底稿》进行详细复核，对发现的内控缺陷提出整改
建议，并督促相关单位按计划进度进行整改；内控部会同总部职能部门选取部分单位进行现
场测试，记录测试结果，对尚未达到有效整改标准的缺陷进行评级，汇总并分析评价结果，
出具内部控制评价报告；内部控制评价报告经公司审计委员会审核、董事会批准后，由公司
董事会秘书室对外披露并报送相关部门。
Internal Control Department of the Company drew up an internal control assessment plan
which has been approved by the Audit Committee. Then the internal control assessment
was carried out in an orderly manner in accordance with the following procedures: Each
business units included in the scope of the assessment, under the guidance of the Internal
Control Department, had their internal control self-assessment and recorded the results in
accordance with the contents listed in the "Internal Control Self-assessment Manuscript”.
Internal Control Department, worked with the functional departments of the Headquarters,
specifically rechecked the "Internal Control Self-assessment Manuscript” of each Unit. It
provided rectification recommendations for the internal control deficiencies, and urged the
relevant Units to conduct rectifications according to the schedule. Internal Control
Department, worked with the functional departments of the Headquarters, selected some
Units to conduct on-site testing and recorded test results. It evaluated the deficiencies
and levels which had not reached the effective rectification standards, collected and
analyzed the assessment results and issued the internal control assessment report. The
internal control assessment report, after being approved by the Audit Committee and the
Board of Directors, will be disclosed publicly by the Secretariat to the Board and finally be
submitted to the relevant regulatory authorities.

评价过程中，我们综合运用个别访谈、穿行测试、实地查验、抽样和比较分析等方法，充分
收集被评价单位内部控制设计和运行是否有效的证据，如实填写评价工作底稿，识别并分析
内部控制缺陷。
During the assessment process, we comprehensively used the methods of individual
interviews, walk-through test, field inspection, sampling and comparative analysis to
sufficiently collect evidence for the effectiveness of the design and operation of internal
control in each assessed Unit. Then following the information strictly, we filled out the
assessment manuscript, identified and analyzed the internal control deficiencies.

六、内部控制缺陷及其认定
VI. Internal control deficiencies and identification

公司根据《企业内部控制评价指引》对重大缺陷、重要缺陷和一般缺陷的分类及定义，结合
公司实际，制定了公司内部控制缺陷的具体认定标准，并已列入公司《内控自评手册》。
According to the classification and definition of material weaknesses, significant
deficiencies and control deficiencies in the Guidelines on Internal Control Assessment and
combined with the actual situation, the Company formulated specific identification criteria
for internal control deficiencies which have been listed in the “Internal Control
Self-assessment Manual".

公司在制定内部控制缺陷的具体认定标准时，主要考虑的因素包括缺陷造成的直接损失或财
务数据错报金额占年度合并报表的重要性水平、缺陷影响到的业务流程数量以其重要程度、
缺陷对信息系统的影响范围及其重要程度、缺陷所涉及流程责任人的技能及人员变动频率、
缺陷整改的效率与效果等。
The following factors were taken into consideration when the Company formulated the
specific identification criteria for internal control deficiencies: direct loss caused by
deficiencies or importance of misstated amount of financial data in the annual consolidated
financial statements, number of business processes affected by deficiencies and its
importance, impact scope and importance of deficiencies on information system, skills of
persons in charge of the process involved in the deficiencies and personnel change
frequency, as well as efficiency and effect of rectifications to deficiencies, etc.
公司内控部根据上述内部控制缺陷的具体认定标准，对内部控制评价过程中发现的缺陷进行
了初步认定，未发现报告期内存在内部控制重大缺陷或重要缺陷，并已将认定结果报告至公
司经理层、审计委员会、董事会及监事会。
Based on the aforesaid specific identification criteria for internal control deficiencies,
Internal Control Department of the Company conducted initially identifications to the
deficiencies found during the internal control assessment process. It did not find any
material weaknesses or significant deficiencies in the reporting period. It has reported the
identification results to the Management, Audit committee, Board of Directors and the
Board of Supervisors.

七、内部控制有效性的结论
VII. Conclusion of the effectiveness of Internal Control

评价结果表明，公司已在内部环境、风险评估、控制活动、信息与沟通、内部监督等五个方
面建立了有效的内部控制制度，并得到了有效执行。公司于2011年12月31日在内部控制的
所有重大方面是有效的。
The assessment results showed that the Company has established effective Internal
Control System in five aspects, which included internal environment, risk assessment,
control activities, information and communication, as well as internal supervision. The
aforesaid Internal Control System has been effectively implemented. As on December 31,
2011, Internal Control of the Company is effective in all major aspects.

公司自内部控制评价报告基准日至内部控制评价报告发出日之间，未发生对评价结论产生实
质性影响的内部控制的重大变化。
From the base date to the issuing day of the internal control assessment report, there were
no significant changes of internal control which may have a substantial impact on the
assessment results.

公司将根据《企业内部控制基本规范》以及其他相关法律法规和规范性文件的要求，持续完
善公司各项内部控制制度，规范内部控制制度执行，强化内部控制监督检查，促进公司可持
续发展。
According to the requirements of Basic Norms of Enterprises Internal Control and other
relevant laws, regulations and normative documents, the Company will continuously
improve its Internal Control System, regulate implementation of the Internal Control
System and strengthen internal control supervision and inspection, so as to promote the
sustainable development of the Company.



                                                                    华新水泥股份有限公司
                                                                    二○一二年三月二十日
                                                                  Huaxin Cement Co., Ltd.
                                                                          March 20, 2012