佛山市海天调味食品股份有限公司 独立董事 2023 年度述职报告 （独立董事徐家力） 作为佛山市海天调味食品股份有限公司（以下简称"公司"）董事会的独立 董事，2023 年度本人严格按照《中华人民共和国公司法》《中华人民共和国证券 法》《上市公司独立董事规则》等相关法律法规的要求和《公司章程》及《公司 独立董事工作制度》的规定，独立诚信、勤勉尽责，按时出席有关会议，积极发 挥作为独立董事的独立作用，切实维护公司和股东特别是中小股东的合法权益， 现将 2023 年度履职情况报告如下： 一、独立董事的基本情况 1、个人工作履历、专业背景以及兼职情况如下 徐家力先生，1960年6月出生，中国国籍，无境外永久居留权，博士后学 历。1986年6月至1992年12月，任最高人民检察院检察官；1992年12至今，隆安 律师事务所创始人、合伙人；2004年9月至2007年6月，任贵州师范大学院长； 2007年9月至2014年6月，任中国政法大学知识产权研究中心主任、博导；2015 年5月至今，任华众车载控股有限公司独立董事；2017年9月至2023年10月，任 新大洲控股股份有限公司独立董事；2012年9月至2015年6月， ...

海天味业董事会 关于独立董事独立性情况的专项意见 佛山市海天调味食品股份有限公司董事会 二〇二四年四月二十六日 经核查独立董事沈洪涛、孙远明、徐家力的任职经历以及签署的相关自查文 件，上述人员未在公司担任除独立董事以外的任何职务，也未在公司主要股东公 司担任任何职务，与公司以及主要股东之间不存在利害关系或其他可能妨碍其进 行独立客观判断的关系，因此，公司独立董事符合《上市公司独立董事管理办法》 《上海证券交易所上市公司自律监管指引第 1 号—规范运作》中对独立董事独立 性的相关要求。 根据中国证券监督管理委员会《上市公司独立董事管理办法》、上海证券交 易所《股票上市规则》《上市公司自律监管指引第 1 号—规范运作》等要求，佛 山市海天调味食品股份有限公司（以下称"公司"）董事会，就公司现任独立董 事沈洪涛、孙远明、徐家力的独立性情况进行评估并出具如下专项意见： ...

佛山市海天调味食品股份有限公司 会计师事务所选聘制度 (四)具有完成审计任务和确保审计质量的注册会计师； 第一章 总则 第二章 会计师事务所执业质量要求 第五条 公司选聘的会计师事务所应当具备下列条件： (一)具有独立的法人资格，具备国家行业主管部门和中国证监会规定 的开展证券期货相关业务所需的执业资格和条件； (二)具有固定的工作场所、健全的组织机构和完善的内部管理和控制 制度； (三)熟悉国家有关财务会计方面的法律法规、规章和政策； (五)认真执行有关财务审计的法律、法规、规章和政策规定，具有良 第一条 为规范佛山市海天调味食品股份有限公司（下称"公司"）选 聘会计师事务所的行为，提高审计工作和财务信息质量，切实 维护股东利益，根据《中华人民共和国公司法》《国有企业、 上市公司选聘会计师事务所管理办法》《上海证券交易所股票 上市规则》《上海证券交易所上市公司自律监管指引第 1 号— 规范运作》等法律法规及《公司章程》的规定，特制定本制度。 第二条 本制度所称选聘会计师事务所(含续聘、改聘，下同)，是指 公司根据相关法律法规要求，聘任会计师事务所对财务会计 报告发表审计意见、出具审计报告的行为。 公司聘任会 ...

证券代码：603288 证券简称：海天味业 公告编号：2024-012 佛山市海天调味食品股份有限公司 关于 2024 年度以自有闲置资金进行投资理财的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 重要内容提示： 一、投资情况概述 （一）投资目的 在不影响公司正常经营所需流动资金以及资金安全的前提下，合理利用闲置 资金、提高资金使用效率。 （二）投资金额 委托理财金额不超过等值 75 亿元人民币。 1 投资种类：安全性高、流动性好、风险较低的中低风险类理财产品。 投资金额：不超过等值 75 亿元人民币 已履行及拟履行的审议程序：已经公司第五届董事会第七次会议审议通 过，无需提交公司股东大会审议。 特别风险提示：公司拟购买的是安全性高、流动性好、风险较低的中低 风险类理财产品，但金融市场受宏观经济的影响较大，不排除该项投资 会受到市场风险、政策风险、流动性风险、不可抗力风险等风险因素的 影响，从而影响投资收益。 （三）资金来源 委托理财的资金来源为公司自有闲置资金。 （四）投资方式 公司进行委托理财的受托方仅限于已公 ...

佛山市海天调味食品股份有限公司 股东大会议事规则 第二章 股东大会的召集 （2024年5月修订） 第一章 总则 公司董事会应当切实履行职责，认真、按时组织股东大会。公司 全体董事应当勤勉尽责，确保股东大会正常召开和依法行使职权。 公司在上述期限内不能召开股东大会的，应当报告公司所在地中 国证监会派出机构和上海证券交易所（以下称证券交易所），说明 原因并公告。 1 董事会同意召开临时股东大会的，应当在作出董事会决议后的五 日内发出召开股东大会的通知；董事会不同意召开临时股东大会 的，应当说明理由并公告。 第一条 股东大会由本公司股东组成，是公司的最高权力机构。为保证股 东大会能够依法行使职权，根据《中华人民共和国公司法》（以下 称《公司法》）、《中华人民共和国证券法》《上市公司治理准则》 等有关规定及《佛山市海天调味食品股份有限公司章程》（以下称 "公司章程"），制定本规则。 第二条 公司应当严格按照法律、行政法规、本规则及公司章程的相关规 定召开股东大会，保证股东能够依法行使权利。 第三条 股东大会应当在《公司法》和公司章程规定的范围内行使职权。 第四条 股东大会分为年度股东大会和临时股东大会。年度股东大会每 ...

佛山市海天调味食品股份有限公司 章 程 二〇二四年五月 1 | 第一章总则 3 | | --- | | 第二章经营宗旨和范围 4 | | 第三章股份 4 | | 第一节股份发行 4 | | 第二节股份增减和回购 5 | | 第三节股份转让 6 | | 第四章股东和股东大会 7 | | 第一节股东 7 | | 第二节股东大会的一般规定 11 | | 第三节股东大会的召集 13 | | 第四节股东大会的提案与通知 14 | | 第五节股东大会的召开 16 | | 第六节股东大会的表决和决议 19 | | 第五章董事会 24 | | 第一节董事 24 | | 第二节董事会 27 | | 第六章总裁及其他高级管理人员 31 | | 第七章监事会 33 | | 第一节监事 33 | | 第二节监事会 34 | | 第八章财务会计制度、利润分配和审计 36 | | 第一节财务会计制度 36 | | 第二节内部审计 39 | | 第三节会计师事务所的聘任 39 | | 第九章通知和公告 40 | | 第一节通知 40 | | 第二节公告 40 | | 第十章合并、分立、增资、减资、解散和清算 41 | | 第一节合并、分立 ...

佛山市海天调味食品股份有限公司 第五届董事会第七次会议决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 一、董事会会议召开情况 证券代码：603288 证券简称：海天味业 公告编号：2024-008 (二) 审议通过《公司 2023 年度独立董事述职报告》 表决结果：9 票同意；0 票反对；0 票弃权。议案获通过。 议案内容详见登载于上海证券交易所网站 www.sse.com.cn 的《海天味业 2023 年度独立董事述职报告》。 本议案需提交股东大会审阅（非股东大会表决事项）。 佛山市海天调味食品股份有限公司（以下称"公司"）第五届董事会第七次 会议通知于 2024 年 4 月 15 日以专人送达或电子邮件方式发出，会议于 2024 年 4 月 26 日在佛山市禅城区文沙路 16 号中区办公楼 4 楼会议室以现场结合通讯表 决方式召开。本次会议应出席董事 9 人，实际出席 9 人。本次会议由公司董事长 庞康主持，公司全体监事和高级管理人员列席会议。本次会议的召集、召开和会 议程序符合有关法律、法规及《公司章程》的规定 ...

Financial Performance - Revenue in 2023 decreased by 4.10% to RMB 24.56 billion compared to RMB 25.61 billion in 2022[17] - Net profit attributable to shareholders in 2023 decreased by 9.21% to RMB 5.63 billion compared to RMB 6.20 billion in 2022[17] - Operating cash flow in 2023 increased significantly by 92.04% to RMB 7.36 billion compared to RMB 3.83 billion in 2022[17] - Total assets in 2023 increased by 12.81% to RMB 38.42 billion compared to RMB 34.06 billion in 2022[17] - Basic earnings per share in 2023 decreased by 9.01% to RMB 1.01 compared to RMB 1.11 in 2022[18] - Weighted average return on equity in 2023 decreased by 4.80 percentage points to 20.72% compared to 25.52% in 2022[18] - Revenue in Q4 2023 was RMB 5.91 billion, with net profit attributable to shareholders of RMB 1.30 billion[20] - Non-recurring gains and losses in 2023 amounted to RMB 231.96 million, primarily from financial asset gains and government subsidies[21] - The company's financial products decreased by RMB 240.66 million in 2023, with a positive impact on profit of RMB 230.13 million[22] - Company's revenue in 2023 was 24.559 billion yuan, a decrease of 4.10% year-on-year[26] - Net profit attributable to shareholders in 2023 was 5.627 billion yuan, a decrease of 9.21% year-on-year[26] - Net profit margin in 2023 was 22.97%, a decrease of 1.25 percentage points year-on-year[26] - Revenue for the reporting period was 24.559 billion yuan, a decrease of 4.10% year-on-year[39] - Net profit attributable to shareholders was 5.627 billion yuan, a decrease of 9.21% year-on-year[39] - Net cash flow from operating activities increased by 92.04% to 7.356 billion yuan[40] - Revenue from the food manufacturing industry was 22.815 billion yuan, a decrease of 4.11% year-on-year[43] - Revenue from soy sauce products was 12.637 billion yuan, a decrease of 8.83% year-on-year[43] - Revenue from online channels was 889.15 million yuan, a decrease of 10.06% year-on-year[44] - The company's overall gross profit margin decreased by 0.96 percentage points to 36.15%[43] - Revenue from the eastern region was 4.354 billion yuan, a decrease of 7.26% year-on-year[43] - Revenue from the northern region was 5.925 billion yuan, a decrease of 4.78% year-on-year[43] - Revenue from other product categories increased by 19.35% to 3.499 billion yuan[43] - Direct material costs for soy sauce decreased by 13.51% to 6,017,257,029.66 yuan, accounting for 83.00% of total costs[48] - Transportation costs decreased by 8.85% to 690,288,866.54 yuan, mainly due to reduced shipment volume and improved logistics efficiency[48] - R&D investment totaled 715,417,649.71 yuan, accounting for 2.91% of total revenue[55] - Sales to the top five customers amounted to 534,733,042.08 yuan, accounting for 2.18% of total sales[51] - Procurement from the top five suppliers amounted to 2,293,918,465.69 yuan, accounting for 17.28% of total procurement[52] - Management expenses increased by 19.00% to 525,684,478.72 yuan, while sales expenses decreased by 5.25% to 1,305,746,731.57 yuan[54] - Operating cash flow increased by 92.04% to 7,355,650,997.74 RMB due to higher contract liabilities and reduced cost and tax payments[59] - Investment cash inflow increased by 17.54% to 14,861,678,187.36 RMB, while outflow decreased by 9.37% to 15,681,677,446.25 RMB[59] - Financing cash inflow increased by 64.87% to 1,567,919,761.88 RMB, while outflow decreased by 11.07% to 4,418,551,686.30 RMB[59] - Revenue from soy sauce products decreased by 8.83% to 12.64 billion RMB, with a gross margin of 42.63%[63] - Online sales revenue decreased by 10.06% to 889.15 million RMB, accounting for 3.90% of total revenue[64] - Total assets increased to RMB 38.42 billion in 2023, up from RMB 34.06 billion in 2022[176] - Monetary funds grew to RMB 21.69 billion in 2023, compared to RMB 18.22 billion in 2022[176] - Inventory increased to RMB 2.62 billion in 2023, up from RMB 2.39 billion in 2022[176] - Fixed assets rose to RMB 4.61 billion in 2023, compared to RMB 4.21 billion in 2022[176] - Contract liabilities surged to RMB 4.53 billion in 2023, up from RMB 2.95 billion in 2022[177] - Total liabilities increased to RMB 9.39 billion in 2023, compared to RMB 7.17 billion in 2022[177] - Share capital increased to RMB 5.56 billion in 2023, up from RMB 4.63 billion in 2022[177] - Accounts receivable grew to RMB 223.15 million in 2023, compared to RMB 188.40 million in 2022[176] - Prepayments decreased to RMB 19.26 million in 2023, down from RMB 25.30 million in 2022[176] - Other receivables increased significantly to RMB 181.57 million in 2023, up from RMB 10.74 million in 2022[176] - Total revenue for 2023 was 24.56 billion RMB, a decrease of 4.1% compared to 25.61 billion RMB in 2022[182] - Net profit attributable to the parent company was 20.28 billion RMB, an increase of 5.1% from 19.29 billion RMB in 2022[178] - Total assets increased by 12.3% to 38.42 billion RMB in 2023 from 34.06 billion RMB in 2022[178] - Cash and cash equivalents grew by 44.9% to 16.54 billion RMB in 2023 from 11.41 billion RMB in 2022[179] - Contract liabilities increased by 54.7% to 4.11 billion RMB in 2023 from 2.66 billion RMB in 2022[180] - R&D expenses decreased by 4.8% to 715.42 million RMB in 2023 from 751.34 million RMB in 2022[182] - Total equity attributable to shareholders rose by 8.1% to 28.53 billion RMB in 2023 from 26.40 billion RMB in 2022[178] - Inventory decreased by 7.5% to 8.89 million RMB in 2023 from 9.62 million RMB in 2022[179] - Accounts receivable decreased by 100% to 0 RMB in 2023 from 0 RMB in 2022[179] - Total liabilities increased by 12.8% to 10.59 billion RMB in 2023 from 9.65 billion RMB in 2022[180] - Net profit attributable to parent company shareholders decreased to 5,626,626,091.97 yuan in 2023 from 6,197,716,943.78 yuan in 2022, a decline of approximately 9.2%[183] - Operating profit dropped to 6,744,787,667.43 yuan in 2023 from 7,352,280,924.22 yuan in 2022, a decrease of about 8.3%[183] - Revenue from parent company operations decreased to 19,775,804,592.11 yuan in 2023 from 20,749,549,648.14 yuan in 2022, a decline of approximately 4.7%[185] - Investment income decreased to 5,049,924,430.08 yuan in 2023 from 6,600,813,357.50 yuan in 2022, a drop of about 23.5%[185] - Basic earnings per share decreased to 1.01 yuan in 2023 from 1.11 yuan in 2022, a decline of approximately 9%[184] - Cash received from sales of goods and services increased to 29,543,161,729.95 yuan in 2023 from 26,757,359,428.31 yuan in 2022, a growth of about 10.4%[187] - R&D expenses decreased to 6,121,755.29 yuan in 2023 from 12,042,434.08 yuan in 2022, a significant drop of approximately 49.2%[185] - Financial income increased to -437,744,935.86 yuan in 2023 from -453,277,324.88 yuan in 2022, an improvement of about 3.4%[185] - Total comprehensive income decreased to 5,642,177,619.52 yuan in 2023 from 6,203,166,580.06 yuan in 2022, a decline of approximately 9%[184] - Income tax expense decreased to 1,096,850,567.11 yuan in 2023 from 1,161,039,435.23 yuan in 2022, a drop of about 5.5%[183] - Operating cash flow increased to 7.36 billion RMB in 2023, up from 3.83 billion RMB in 2022, reflecting strong cash generation from core business activities[188] - Total cash inflows from operating activities reached 29.70 billion RMB in 2023, compared to 26.95 billion RMB in 2022[188] - Cash outflows for purchasing goods and services decreased to 16.63 billion RMB in 2023 from 17.27 billion RMB in 2022[188] - Investment cash inflows totaled 14.86 billion RMB in 2023, up from 12.64 billion RMB in 2022, primarily driven by investment recoveries[188] - Cash outflows for investments decreased to 13.59 billion RMB in 2023 from 15.69 billion RMB in 2022[188] - Net cash flow from financing activities was -2.85 billion RMB in 2023, an improvement from -4.02 billion RMB in 2022[189] - Cash and cash equivalents increased by 3.69 billion RMB in 2023, compared to a decrease of 4.85 billion RMB in 2022[189] - Sales revenue from goods and services reached 24.02 billion RMB in 2023, up from 21.45 billion RMB in 2022[190] - Net cash flow from operating activities turned positive at 2.50 billion RMB in 2023, recovering from -5.19 billion RMB in 2022[190] - Net cash flow from investing activities was 2.46 billion RMB in 2023, down from 7.36 billion RMB in 2022[191] - Total comprehensive income for the year reached RMB 5,626,616,950.06, with minority shareholders' share at RMB 15,560,669.46[192] - The company's total equity increased by RMB 2,148,496,180.90, reaching RMB 29,032,975,592.12 at the end of the year[192] - Undistributed profits grew by RMB 992,792,305.57, totaling RMB 20,278,643,732.19[192] - Capital stock increased by RMB 926,766,757.00, bringing the total to RMB 5,560,600,544.00[192] - The company allocated RMB 463,383,378.50 to surplus reserves[192] - Total equity at the beginning of the year was RMB 26,884,479,411.22, with minority shareholders' equity at RMB 486,802,885.81[192] - The company's capital reserve decreased by RMB 249,997,787.72 due to other capital reductions[192] - Total equity in the previous year was RMB 23,499,848,566.38, with minority shareholders' equity at RMB 98,331,095.55[193] - Comprehensive income for the previous year was RMB 6,203,166,580.06, with minority shareholders' share at RMB 5,449,636.28[193] - Undistributed profits in the previous year increased by RMB 2,364,272,629.08, totaling RMB 16,921,578,797.54[193] - Total comprehensive income for the year reached 5.9 billion RMB, reflecting strong financial performance[195] - The company allocated 3.2 billion RMB for distribution to owners (or shareholders), indicating a significant return to investors[194] - Owner's equity at the end of the period stood at 26.88 billion RMB, showcasing a robust financial position[194] - Capital increase during the period amounted to 926.77 million RMB, contributing to the expansion of the company's capital base[195] - Retained earnings increased by 1.27 billion RMB, highlighting the company's ability to reinvest profits effectively[195] - The company's total assets at the end of the period were 19.96 billion RMB, reflecting substantial growth in resources[196] - Net profit attributable to shareholders was 7.14 billion RMB, demonstrating strong profitability[196] - The company's capital reserve decreased by 250 million RMB, possibly due to strategic financial adjustments[195] - The company's equity structure saw an increase in share capital by 421.26 million RMB, indicating potential new investments or share issuances[196] - The company's financial strategy included a reduction in other comprehensive income by 249.99 million RMB, possibly due to market fluctuations or reclassifications[195] - The ending balance for the current period is RMB 17,553,662,916.04, with specific allocations including RMB 4,633,833,787.00, RMB 178,821,285.41, and RMB 2,316,916,893.50[197] Dividend and Profit Distribution - The company plans to distribute a cash dividend of RMB 6.60 per 10 shares, totaling RMB 3,660,413,152.44 (including tax), with remaining undistributed profits of RMB 8,030,086,992.45 after the distribution[4] - The company's total share capital may change from the date of this report disclosure to the equity distribution record date, but the total distribution amount will remain unchanged, with adjustments made to the per-share distribution ratio[4] - The 2022 profit distribution plan includes a cash dividend of 7.00 yuan per 10 shares and a stock dividend of 2 shares per 10 shares, totaling 3,243,683,650.90 yuan in cash dividends and 926,766,757 stock dividends[109] - Cash dividend amount (including tax) is RMB 3,660,413,152.44, with a dividend payout ratio of 65.06% of the net profit attributable to ordinary shareholders[111] - Total dividend amount (including tax) is RMB 3,910,410,940.16, accounting for 69.50% of the net profit attributable to ordinary shareholders[111] - The company's total share capital increased from 4,633,833,787 shares to 5,560,600,544 shares due to the implementation of the 2022 profit distribution plan, which included a stock dividend of 926,766,757 shares[150] - The 2022 profit distribution plan included a cash dividend of 7.00 yuan per 10 shares and a stock dividend of 2 shares per 10 shares, totaling 3,243,683,650.90 yuan in cash dividends and 926,766,757 shares in stock dividends[150] - The basic earnings per share (EPS) and net assets per share for 2023 were adjusted to 1.01 yuan and 5.13 yuan respectively, based on the increased share capital of 5,560,600,544 shares[151] Corporate Governance and Leadership - The company's board of directors, supervisors, and senior management guarantee the authenticity, accuracy, and completeness of the annual report, and bear individual and joint legal responsibilities[2] - The company's annual report is prepared and signed by the legal representative, the person in charge of accounting, and the accounting institution, ensuring the authenticity, accuracy, and completeness of the financial report[3] - The company held one general meeting of shareholders during the reporting period, and all proposals were approved[80] - The board of directors consists of nine members, including three independent directors, and held three meetings during the reporting period, with all proposals approved[81] - The board of directors has established four specialized committees: audit, nomination, compensation and evaluation, and strategy, each with corresponding rules of procedure[81] - The company held three meetings of the board of supervisors during the reporting period, and all proposals were approved[81] - The company revised several internal regulations during the reporting period, including the working system of the board secretary and the management measures for investor relations[81] - The company strictly implemented the insider information registration management system, and there were no cases of insider information leakage causing abnormal stock price fluctuations[81] - The company respects and protects the legitimate rights and interests of stakeholders, striving to achieve a balance of interests among shareholders, employees, and society[82] - The company held the 2022 annual general meeting of shareholders on May 16, 2023, and all proposals were approved[84] - The company's chairman and president, Pang Kang, holds 532,115,177 shares at the end of the year, an increase of 88,685,863 shares due to equity distribution[86] - The company's executive vice president, Cheng Xue, holds 176,365,478 shares at the end of the year, an increase of 29,394,246 shares due to equity distribution[86

佛山市海天调味食品股份有限公司 2023 年度独立董事述职报告 （独立董事沈洪涛） 作为佛山市海天调味食品股份有限公司（以下简称"公司"）董事会的独立 董事，2023 年度本人严格按照《中华人民共和国公司法》《中华人民共和国证券 法》《上市公司独立董事规则》等相关法律法规的要求和《公司章程》及《公司 独立董事工作制度》的规定，诚实勤勉、独立地履行独立董事职责，积极出席相 关会议，认真审议董事会各项议案，对公司重大事项发表了独立、客观、公正的 独立意见，切实维护公司和全体股东的合法权益，充分发挥了独立董事的独立作 用。现将 2023 年度履职情况报告如下： 一、独立董事的基本情况 1. 个人工作履历、专业背景以及兼职情况如下 沈洪涛女士，1967年8月出生，中国国籍，无境外永久居留权，博士研究生 学历，教授。1989年7月至1991年12月，任黄埔海关总关办公室关员；1992年1 月至1996年10月，任广东省人民政府科员、副主任科员；1999年3月至1999年6 月，任普华永道国际会计公司高级咨询顾问；1999年12月至今，先后任暨南大 学管理学院讲师、副教授、教授，博士生导师；2015年4月至2020年10 ...

佛山市海天调味食品股份有限公司 内部审计制度 第一章 总则 第一条 为完善佛山市海天调味食品股份有限公司（以下简称"本公司"或" 公司"）治理结构，规范公司经济行为，提高公司内部审计工作质量，防范和控 制公司风险，增强信息披露的可靠性，保护投资者合法权益，依据《中华人民共 和国公司法》《上海证券交易所股票上市规则》等相关法律、法规、规范性文件 和《公司章程》的规定，结合公司实际情况，制定本制度。 第二条 本制度所称内部审计，是指由公司内部机构或人员独立监督和评价 本公司、分公司、控股子公司及参股公司内部控制和风险管理的有效性、财务信 息的真实性和完整性以及对经营活动的效率和效果等开展的一种评价活动。目 的是为了加强本公司、分公司、控股子公司及参股公司的管理和监督，防范和控 制风险，改善经营管理，提高经济效益，确保公司信息披露的真实性、准确性和 完整性。 第三条 公司依照国家有关法律、法规、规章及本制度的规定，结合本公司 所处行业和生产经营特点，建立健全内部审计制度，防范和控制公司风险，增 强公司信息披露的可靠性。 第二章 机构和人员 第五条 公司在董事会下设立审计委员会，审计委员会统一领导整个公司的 内部审计 ...