中國(guó)神華開(kāi)展商業(yè)道德審計(jì)的聲明
Statement on China Shenhua's Commercial Ethics Audit

中國(guó)神華嚴(yán)格遵守《中華人民共和國(guó)反不正當(dāng)競(jìng)爭(zhēng)法》等法律法規(guī)，堅(jiān)持合規(guī)運(yùn)營(yíng)、公平競(jìng)爭(zhēng)，反對(duì)任何形式的商業(yè)賄賂、洗錢、壟斷、不正當(dāng)競(jìng)爭(zhēng)行為，嚴(yán)格要求全體員工和供應(yīng)商誠(chéng)信合規(guī)，恪守商業(yè)道德。公司制定了《商業(yè)道德制度》，明確規(guī)定了包含全體員工及供應(yīng)商關(guān)于商業(yè)賄賂、洗錢、腐敗、不正當(dāng)競(jìng)爭(zhēng)行為、內(nèi)幕信息管理等商業(yè)道德標(biāo)準(zhǔn)，并經(jīng)過(guò)合規(guī)、審計(jì)等部門審查。
China Shenhua strictly complies with laws and regulations including but not limited to the Anti-Unfair Competition Law of the People's Republic of China, insists on compliant operation and fair competition, and opposes any form of commercial bribery, money laundering, monopoly, and unfair competition. The Company strictly requires all employees and suppliers to uphold integrity and compliance and adhere to commercial ethics. The Company has formulated the Commercial Ethics Policy that stipulates the standards of commercial ethics for all employees and suppliers in terms of commercial bribery, money laundering, corruption, unfair competition and inside information management, which has been checked by departments in charge of compliance and audit.
公司通過(guò)經(jīng)濟(jì)責(zé)任審計(jì)和各類專項(xiàng)審計(jì)，對(duì)中國(guó)神華及子分公司進(jìn)行審計(jì)監(jiān)督，審計(jì)范圍包括財(cái)務(wù)收支、經(jīng)濟(jì)活動(dòng)、內(nèi)部控制、風(fēng)險(xiǎn)管理、合規(guī)管理以及反腐敗、商業(yè)道德管理等，對(duì)所有子分公司和業(yè)務(wù)板塊的審計(jì)做到三年全覆蓋，其中商業(yè)道德專項(xiàng)審計(jì)至少每?jī)赡觊_(kāi)展一次。公司每年聘請(qǐng)注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)告內(nèi)部控制有效性進(jìn)行審計(jì)，其中包括對(duì)舞弊和受欺詐的考慮，以及對(duì)旨在防止舞弊和欺詐活動(dòng)的內(nèi)部控制有效性評(píng)估。
The Company conducts audits and supervision over the Company and its subsidiaries through economic responsibility audit and other special-purpose audits. The audit scope includes financial income and expenditure, economic activities, internal control, risk management, compliance management, anti-corruption and commercial ethics management. The Company ensures that all of its subsidiaries and business sectors undergo a comprehensive audit at least once every three years. In particular, the special-purpose audit on commercial ethics is required at least once every two years. The certified public accountants are engaged to audit the internal control effectiveness of financial statements, including practices of possible fraud and being defrauded, and assessment on effectiveness of internal control to prevent fraudulent activities.
公司審計(jì)部門對(duì)所有子分公司和業(yè)務(wù)板塊至少每三年開(kāi)展一次內(nèi)部控制專項(xiàng)檢查，其中包括公司商業(yè)道德政策制定及執(zhí)行方面的檢查。2021年至2023年內(nèi)部控制專項(xiàng)檢查100%覆蓋子分公司，其中多次檢查的子分公司占比43%，需提升或優(yōu)化商業(yè)道德管理的子分公司19家，預(yù)計(jì)2024年底全部完成。
The Audit Department of the Company carries out special-purpose inspections on internal control covering all subsidiaries and all business sectors at least once every three years, including inspections on the formulation and implementation of the Company’s policies on commercial ethics. From 2021 to 2023, special-purpose inspections on internal control have realized 100% coverage of all the subsidiaries, in which those receiving multiple inspections account for 43% of all subsidiaries. 19 subsidiaries need to improve commercial ethics management, and are expected to accomplish by the end of 2024.
中國(guó)神華對(duì)供應(yīng)商進(jìn)行全生命周期管理，并委托采購(gòu)代理機(jī)構(gòu)對(duì)所有供應(yīng)商（含潛在供應(yīng)商）的失信、違規(guī)、違約等行為進(jìn)行審查。
China Shenhua implements life-cycle management over suppliers, and entrusts procurement agencies to check all suppliers (including potential suppliers) on conducts such as breach of promises, violations and default.