Guidelines on the Implementation Rules of the Auditing Committee of the Board of Directors

董事会专门委员会实施细则（3） - 董事会审计委员会实施细则指引

Promulgating Institution:Secretary Association of the Boards of Directors of the Companies Listed in Shanghai Stock Market

Promulgating Date:03/01/2002

Effective Date:03/01/2002

 

颁布机关:上海上市公司董事会秘书协会

颁布时间:03/01/2002

实施时间:03/01/2002

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正文

Chapter 1 General Principles

第1章 总则

  Article 1

       第1条

In order to strengthen the function of decision-making of the board of directors, conduct auditing in advance and professionally, ensure the effective supervision of the board of directors on the managerial level, and perfect the regulation structure of the company, the auditing committee of the board of directors is hereby established, and these Rules for Implementation are hereby enacted by the company according to the Company Law of the People's Republic of China, Norms for the Regulation of the Listed Company, Company's Articles, and other relevant provisions.

    为强化董事会决策功能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理结构，根据《中华人民共和国公司法》、《上市公司治理准则》、《公司章程》及其他有关规定，公司特设立董事会审计委员会，并制定本实施细则。

  Article 2

       第2条

The auditing committee of the board of directors is the special working institution established by the board of directors according to the resolution of the general meeting of shareholders; it is mainly responsible for the communication between the internal auditing and external auditing, supervision and examination on the work.

    董事会审计委员会是董事会按照股东大会决议设立的专门工作机构，主要负责公司内、外部审计的沟通、监督和核查工作。

Chapter 2 Personnel Composition

第2章 人员组成

  Article 3

       第3条

The auditing committee shall consist of three to seven directors with a majority of independent directors and at least one independent director, being accounting professional.

    审计委员会成员由三至七名董事组成，独立董事占多数，委员中至少有一名独立董事为专业会计人士。

  Article 4

       第4条

The members of the auditing committee shall be nominated by the chairperson of board, over half of the independent directors or one third of the all the directors, and shall be elected by the board of directors.

    审计委员会委员由董事长、二分之一以上独立董事或者全体董事的三分之一提名，并由董事会选举产生。

  Article 5

       第5条

The auditing committee shall appoint one chief committee member (convener); the committee member of independent director shall assume this office, and be responsible for presiding the work of the committee; the chief committee member shall be elected from among the committee members, and shall report to the board of directors for approval.

    审计委员会设主任委员（召集人）一名，由独立董事委员担任，负责主持委员会工作；主任委员在委员内选举，并报请董事会批准产生。

  Article 6

       第6条

The tenure of the auditing committee shall be in accordance with that of the board of directors; when the tenure of the committee members expires, they may be reelected and serve another tenure. Where a committee member no longer holds the post of director of the company, during the tenure, they shall automatically lose the qualification for the committee members, and the committee, according to the provisions of the preceding Article 3 to Article 5, shall fill the vacancy of the.

    审计委员会任期与董事会一致，委员任期届满，连选可以连任。期间如有委员不再担任公司董事职务，自动失去委员资格，并由委员会根据上述第三至第五条规定补足委员人数。

  Article 7

       第7条

The auditing committee shall set up an auditing work panel, which is responsible for the daily liaison of work and organizing meetings.

    审计委员会下设审计工作组为日常办事机构，负责日常工作联络和会议组织等工作。

Chapter 3 Duties and Authoritative Limit

第3章 职责权限

  Article 8

       第8条

The main duties and authoritative limit of the auditing committee are:

    审计委员会的主要职责权限：

(1) To propose to invite or change the outside auditing institution;

    （一） 提议聘请或更换外部审计机构；

(2) To supervise the company's internal auditing system and its implementation;

    （二） 监督公司的内部审计制度及其实施；

(3) To be responsible for the communication between the internal auditing and external auditing;

    （三） 负责内部审计与外部审计之间的沟通；

(4) To check the financial information of the company and its disclosure;

    （四） 审核公司的财务信息及其披露；

(5) To examine the internal control system of the company, and audit the significant trade related;

    （五） 审查公司内控制度，对重大关联交易进行审计；

(6) Other affairs under the authorization of the board of directors of the company.

    （六） 公司董事会授予的其他事宜。

  Article 9

       第9条

The auditing committee shall be responsible to the board of directors; the draft resolution of the committee shall be submitted to the board of directors for deliberation and decision-making. The auditing committee shall cooperate with the board of supervisors on the activities of supervising the auditing.

    审计委员会对董事会负责，委员会的提案提交董事会审议决定。审计委员会应配合监事会的监事审计活动。

Chapter 4 Decision Procedures

第4章 决策程序

  Article 10

       第10条

The auditing work panel shall be responsible for the preliminary preparation work for the decision-making of the auditing committee, and provide the company with relevant documents in writing:

    审计工作组负责做好审计委员会决策的前期准备工作，提供公司有关方面的书面资料：

(1) Relevant financial reports of the company;

    （一） 公司相关财务报告；

(2) Working reports of the internal and external auditing institutions;

    （二） 内外部审计机构的工作报告；

(3) Contracts of the external auditing and relevant working reports;

    （三） 外部审计合同及相关工作报告；

(4) Information disclosed by the company to outside;

    （四） 公司对外披露信息情况；

(5) Auditing reports on the significant trade related of the company;

    （五） 公司重大关联交易审计报告；

(6) Other relevant issues.

    （六） 其他相关事宜。

  Article 11

       第11条

The auditing committee meeting shall review the report supplied by the auditing work panel, and shall submit the relevant resolution materials in writing to the board of directors for discussion:

    审计委员会会议，对审计工作组提供的报告进行评议，并将相关书面决议材料呈报董事会讨论：

(1) The work appraisal on the external auditing institutions, the invitation and change of the external auditing institution;

    （一） 外部审计机构工作评价，外部审计机构的聘请及更换；

(2) Whether the internal auditing system of the company is effectively implemented, whether the financial reports of the company are totally true;

    （二） 公司内部审计制度是否已得到有效实施，公司财务报告是否全面真实；

(3) Whether the financial reports disclosed to the outside by the company are objective and true, whether the significant trades related of the company are in accordance with the relevant laws regulations and rules;

    （三） 公司的对外披露的财务报告等信息是否客观真实，公司重大的关联交易是否合乎相关法律法规；

(4) The work appraisal of the finance department, auditing department of the company including the person in charge thereof;

    （四） 公司内财务部门、审计部门包括其负责人的工作评价；

(5) Other relevant issues.

    （五） 其他相关事宜。

Chapter 5 Deliberation Rules

第5章 议事规则

  Article 12

       第12条

The auditing committee meetings are divided into regular meetings and interim meetings. Regular meetings shall be held for at least four times a year, once every quarter; interim meetings shall be held upon the proposal of the members of the auditing committee.

All the committee members shall be notified within seven days prior to the opening of the meeting, the meeting shall be presided by the chief committee member, when the chief committee member cannot be present, another committee member (independent directors) may be entrusted to preside the meeting.

    审计委员会会议分为例会和临时会议，例会每年至少召开四次，每季度召开一次，临时会议由审计委员会委员提议召开。会议召开前七天须通知全体委员，会议由主任委员主持，主任委员不能出席时可委托其他一名委员（独立董事）主持。

  Article 13

       第13条

The auditing committee meetings shall not be held until over two third of the committee members are present; every committee member shall have one voting right and resolutions of the meeting must be approved by over half of all the committee members.

    审计委员会会议应由三分之二以上的委员出席方可举行；每一名委员有一票的表决权；会议做出的决议，必须经全体委员的过半数通过。

  Article 14

       第14条

The voting of the nomination committee meetings shall be conducted by raising the hand or voting ballot and the interim meetings may be held by adopting the method of communication voting.

    审计委员会会议表决方式为举手表决或投票表决；临时会议可以采取通讯表决的方式召开。

  Article 15

       第15条

The members of the auditing work panel may attend the auditing committee meetings as nonvoting delegates. When it is necessary, the director, supervisor, and other high-level management personnel may also be invited to attend the meeting as nonvoting delegates.

    审计工作组成员可列席审计委员会会议，必要时亦可邀请公司董事、监事及其他高级管理人员列席会议。

  Article 16

       第16条

When it is necessary, the auditing committee may invite agencies to provide specialized advice for its decision-making, and the company shall pay the expenses thereof.

    如有必要，审计委员会可以聘请中介机构为其决策提供专业意见，费用由公司支付。

  Article 17

       第17条

The procedures, voting method and resolutions passed by the of the auditing committee meeting shall be in accordance with the provisions of the relevant laws, regulations, rules and the company's articles as well as these Measures.

    审计委员会会议的召开程序、表决方式和会议通过的议案必须遵循有关法律、法规、公司章程及本办法的规定。

  Article 18

       第18条

The auditing committee meeting shall be recorded and the committee members attending the meeting shall sign on the meeting records; the secretary of the board of directors shall keep the minutes.

    审计委员会会议应当有记录，出席会议的委员应当在会议记录上签名；会议记录由公司董事会秘书保存。

  Article 19

       第19条

The bill passed and voting result of the auditing committee meeting shall be reported to the board of directors in writing.

    审计委员会会议通过的议案及表决结果，应以书面形式报公司董事会。

  Article 20

       第20条

The committee members attending the meeting shall have the responsibility to keep confidential the issues discussed in the meeting, and must not disclose the relevant information without authorization.

    出席会议的委员均对会议所议事项有保密义务，不得擅自披露有关信息。

Chapter 6 Supplementary Rules

第6章 附则

  Article 21

       第21条

These Implementation Rules shall be put on trial upon the date when the resolution of the board of directors is passed.

    本实施细则自董事会决议通过之日起试行。

  Article 22

       第22条

The events not covered by these Implementation Rules shall be subject to the provisions of the relevant laws, regulations, rules of this country and the company's articles. Where these Rules are in contravention with the later-issued laws, regulations rules or the company's articles amended in lawful procedure, the relevant laws, regulations, rules and the company's articles shall prevail, and these Rules shall be amended promptly, and shall be reported to the board of directors for approval.

    本实施细则未尽事宜，按国家有关法律、法规和公司章程的规定执行；本细则如与国家日后颁布的法律、法规或经合法程序修改后的公司章程相抵触时，按国家有关法律、法规和公司章程的规定执行，并立即修订，报董事会审议通过。

  Article 23

       第23条

The interpretation right of these Rules shall be vested in the board of directors of the company.

    本细则解释权归属公司董事会。