当前位置：文档之家 › Corporate Governance Report

Corporate Governance Report

  • 格式：pdf
  • 大小：532.70 KB
  • 文档页数：5

The Board is committed to maintaining high standards of corporate governance and endeavours in following the code provisions (the “Code Provisions”) of the “Code on Corporate Governance Practices” (the “Code”) as set out in Appendix 14 to the Rules (the “Listing Rules”) Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”).The Board has set up the Remuneration Committee and has adopted a new set of terms of reference of the Audit Committee which were prepared in accordance with the Code Provisions. The Board has also set up an internal audit team to monitor the effectiveness of the internal control of the Group. Throughout the year, the Company has complied with the Code Provisions, save for the deviation from code provision A.2.1 of the Code.According to code provision A.2.1 of the Code, the roles of chairman and chief executive officer should be separated and should not be performed by the same individual. Up to the date of this annual report, the Board has not appointed any individual to the post of chief executive officer. The responsibilities of the chief executive officer have been performed collectively by all the executive directors, including the chairman, of the Company. The Board considers that this arrangement is proper and beneficial to the Group as the stability and efficiency of the Company’s operations, as well as the continuity of the Company’s policies and strategies, can be maintained. Going forward, the Board will periodically review the effectiveness of this arrangement and considers appointing an individual as the chief executive officer when it thinks appropriate.Model Code for seCurities transaCtions The Company has adopted a code of conduct (“Code of Conduct”) regarding securities transactions by directors and senior management of the Group on terms no less exacting than the required standard set out in Appendix 10 to the Listing Rules (“Model Code”). Having made specific enquiry of all directors and senior management of the Group, all directors and senior management of the Group have complied with the required standard set out in the Model Code and the Code of Conduct throughout the year ended 31 March 2007.14A.2.1A.2.1證券交易標準守則10At the date of this annual report, the Board is composed of four executive Directors comprising Mr. Yeung Chi Hung, Johnny as the chairman, Mr. Yuen Yee Sai, Simon and Mr. Chow Man Yan, Michael as the joint deputy chairmen, and Mr. Yuen Chi King, Wyman; and three independent non-executive Directors comprising Dr. Chang Chu Cheng, Mr. Che Wai Hang, Allen and Mr. Lee Yiu Pun. Mr. Yuen Chi King, Wyman is the son of Mr. Yuen Yee Sai, Simon. Each of the independent non-executive Directors is appointed for a specific term of one year.The Board is responsible for the formulation of corporate strategies, the setting of appropriate strategic policies and internal control, and the oversight of the operation and financial performance of the Group. Each year, regular matters reserved for the Board include overall strategies of the Group, annual budgets, financial statements, dividend policy and other major corporate activities. For such purposes, the Board held five meetings during the year, with an average attendance rate of 97%.The management of the Group, as delegated by the Board, are responsible for execution of business strategies adopted, implementation of adequate systems of internal controls and risk management procedures, and oversight of the day-to-day management of the Group’s business.97%The Board held five meetings during the year and the average attendance rate was around 97%. Details of the attendance of each of the Directors at board meetings and committee meetings held for the year ended 31 March 2007 are set out in the table below: No. of meetings attended/held出席╱舉行會議次數Audit Remuneration Directors Board Committee Committee 董事董事會 審核委員會 薪酬委員會Executive Directors 執行董事Yeung Chi Hung, Johnny 5/5– –Yuen Yee Sai, Simon 5/5 – –Chow Man Yan, Michael 5/5 – –Ng Kwong Hing 11 5/5 – 1/1Yuen Chi King, Wyman2 2 3/3 – –Independent Non-Executive 獨立非執行董事 DirectorsChang Chu Cheng 4/5 3/3 0/1Che Wai Hang, Allen 5/5 3/3 1/1Lee Yiu Pun5/5 3/3 1/1Average attendance rate97%100%75%Remarks:1. Resigned as an Executive Director with effect from 4 April 2007.2.Appointed as an Executive Director with effect from 21 August 2006.noMination of direCtorsThe Board has not set up a nomination committee and is responsible for the nomination of new directors. It reviews regularly the need to appoint additional directors with appropriate professional knowledge and industry experience.During the year, the Board held a meeting to review and consider the appointment of Mr. Yuen Chi King, Wyman as an executive director of the Company. All Directors, except the three independent non-executive Directors attended the meeting and all members of the Remuneration Committee, by means of written resolutions, approved his remuneration and service agreement.97%1. 2.提名董事The Remuneration Committee was established by the Board. Its duties are clearly defined in its terms of reference which have been prepared and adopted according to the Code Provisions. The Remuneration Committee is primarily responsible for reviewing and determining the remuneration policies and packages for directors and senior management of the Company. The remuneration packages of the executive Directors are stipulated in their service agreements. Such packages, including basic salaries, director’s fee and discretionary bonus, are determined by reference to their duties, responsibilities, experience, and expected time spent and contributions on the affairs of the Company. The emoluments of the independent non-executive Directors are determined with regard to their estimated time spent on the affairs of the Company.At the date of this annual report, the Remuneration Committee is composed of three independent non-executive Directors, namely Mr. Che Wai Hang, Allen (Chairman), Dr. Chang Chu Cheng and Mr. Lee Yiu Pun.During the year, the Remuneration Committee held one meeting to review the remuneration packages for each of the Directors and senior management of the Company.auditoR’s RemuneRationDuring the year, PricewaterhouseCoopers, the auditor of the Company, provided both audit and non-audit services to the Company for a total remuneration of approximately HK$1,694,000. The relevant fee paid for audit services amounted to approximately HK$1,200,000. The balance of the remuneration related to the non-audit services which mainly included review of interim results, amounting to approximately HK$177,000; taxation services, amounting to approximately HK$268,000; and other non-audit services, amounting to approximately HK$49,000.audit committeeThe Audit Committee was established by the Board. Its duties are clearly defined in its terms of reference which have been prepared and adopted according to the Code Provisions. It provides an important link between the Board and the Company’s auditor in matters coming within the scope of the group audit. Its responsibilities include review of the Group’s financial reporting prior to their approval by the Board, review of the effectiveness of the external and internal audit, and evaluation of internal controls and risk management.核數師酬金1,694,000 1,200,000 177,000 268,000 49,000審核委員會The Audit Committee currently comprises three independent non-executive Directors. It is chaired by Mr. Lee Yiu Pun with Mr. Che Wai Hang, Allen and Dr. Chang Chu Cheng as members. During the year, the Audit Committee held two meetings and conducted the following activities:(1) reviewed the interim and annual reports of the Company;(2) reviewed the internal controls, risk management andfinancial matters of the Group in pursuance of the terms of reference;(3) reviewed the reports from the auditor of the Company inrespect of the interim and annual financial statements;and(4) made recommendation to the Board on the re-appointmentof the auditor of the Company.diRectoRs’ and auditoR’s Responsibilities foR financial statementsThe Directors acknowledge their responsibilities in connection with the preparation of financial statements of the Group.The responsibilities of the auditor of the Company are set out in the independent auditor’s report on pages 41 to 42 of this annual report.inteRnal contRolThe Board is responsible for maintaining a sound and effective system of internal control so as to ensure the shareholders’ investment and the Company’s assets are properly safeguarded. The system of internal control is designed to manage the risk of failure to achieve corporate objectives and can only provide reasonable but not absolute assurance against material misstatement, loss or fraud.During the year, the Board has reviewed the effectiveness of the system of internal control of the Group through the Audit Committee and the internal audit team of the Company.Hong Kong, 28 June 2007(1)(2)(3)(4)董事及核數師對財務報表之責任41 42內部控制。

合集下载

香港联交所 企业管治守则 英文

香港联交所 企业管治守则 英文

香港联交所企业管治守则英文As the main stock exchange in Hong Kong, the Hong Kong Stock Exchange (HKEX) plays a crucial role in the development of the city's economy. In order to maintain high standards of corporate governance and ensure that investors are protected, the HKEX has implemented a set of rules and regulations,known as the "HKEX Listing Rules". One of the key componentsof the HKEX Listing Rules is the "Corporate Governance Code and Corporate Governance Report" (the "CG Code").The CG Code sets out principles and guidelines relatingto corporate governance practices, including the frameworkfor the board of directors, the roles and responsibilities of independent non-executive directors and board committees, as well as disclosure requirements on remuneration policies and practices.Step 1: The Framework for the Board of DirectorsAccording to the CG Code, the board of directors is responsible for setting the company's strategic objectives, overseeing the management of its business, and maintaining good corporate governance practices. The board should have a balanced composition of executive and non-executive directors, and at least one-third of the directors should be independent non-executive directors. Furthermore, the CG Code recommends that the chairman of the board and the CEO should be two separate individuals to ensure proper checks and balances.Step 2: The Roles and Responsibilities of IndependentNon-Executive Directors and Board CommitteesThe CG Code also emphasizes the importance ofindependent non-executive directors in ensuring good corporate governance. These directors should have no material relationship with the company, and should be sufficiently independent to voice their concerns and challenge the management when necessary. In addition, the CG Code requires the establishment of various board committees, including audit, remuneration and nomination committees, to assist the board in carrying out its duties.Step 3: Disclosure Requirements on Remuneration Policies and PracticesUnder the CG Code, listed companies are required to disclose their remuneration policies and practices in a transparent manner. This includes disclosing the basis for the remuneration of directors and senior management, as well as the performance criteria used to determine their bonuses and other incentives. Such disclosures are important in ensuring that remuneration practices are fair and aligned with the interests of the company and its shareholders.Conclusion:In summary, the Hong Kong Stock Exchange's Corporate Governance Code and Corporate Governance Report is a vital aspect of the HKEX Listing Rules. By adhering to these guidelines, companies can promote good corporate governance practices, foster transparency and accountability, and ultimately enhance investor confidence in Hong Kong's capital market.。

建筑企业ESG报告之——利益相关方管理

建筑企业ESG报告之——利益相关方管理

建筑企业ESG报告之——利益相关方管理一、什么是ESG报告？ESG（Environment、Social Responsibility、Corporate Governance，中文称可持续发展报告）是从环境，社会责任和公司治理三大维度和可持续发展方面，评估公司的价值，并向利益相关方进行披露的定期报告。

二、中国建筑企业是否需要做ESG报告？1.ESG报告可推助中国建筑企业更好实现“30·60”碳目标中国2030年前力争实现碳达峰、2060年前力争实现碳中和，事关中华民族永续发展、国际政治经济深刻调整和构建人类命运共同体。

建筑是产生碳排放的三大重点领域之一。

虽然从能源终端碳排放来看，建筑领域的碳排放量与工业和交通领域大体相当，但若从建筑全过程的碳排放来看，建筑领域所占据的比重将大幅提升。

根据中国建筑节能协会公布的数据，全国建筑全过程碳排放总量占全国碳排放总量比重超半数，其中建筑材料(水泥、钢铁、铝材等)占比28.3%，运行阶段(公共建筑、城镇居建、农村建筑)占比21.9%，施工阶段占比1%。

另一方面，建筑企业实现“30·60”碳目标，不如钢铁行业、建材行业那样可以制定科学、易行、细化的时间表、路线图。

但是，建筑企业可以通过主动披露ESG报告，推动公司自身在环境、社会责任方面的建设，展现建筑企业尤其是建筑国有企业的责任担当和政治担当。

2.绿色金融要求建筑企业强化ESG报告中的责任担当2016年以来，我国在绿色金融标准体系、绿色数字基础设施建设、绿色金融产品创新体系、绿色激励约束机制等方面的工作取得明显进展。

为了实现“30·60”碳目标，金融系统，如银行、证券、保险等多种金融业态将持续推动绿色金融发展。

同时，未来以碳中和为约束条件，保证绿色项目、绿色贷款、绿色债券、绿色基金目录中的项目不损害气候变化目标或将成为现实。

在金融系统实现“30·60”碳目标下大背景下，未来建筑企业在融资、引入战投等重要关口将面对更大挑战，也是重要机遇。

公司年报术语中英对照

公司年报术语中英对照

公司年报术语中英对照english chineseAnnual Report 年報CONTENTS 目錄Corporate Information 公司資料Financial Highlights 財務摘要Chairman’s Statement主席報告書Directors and Senior Management Profile 董事及高級管理人員簡介Corporate Governance Report 企業管治報告Directors’ Report董事會報告Independent Auditor’s Report獨立核數師報告Consolidated Income Statement 綜合收益表Consolidated Statement of Comprehensive Income 綜合全面收益表Consolidated Statement of Financial Position 綜合財務狀況表Statement of Financial Position 財務狀況表Consolidated Statement of Changes in Equity 綜合權益變動表Consolidated Statement of Cash Flows 綜合現金流量表Notes to the Financial Statements 財務報表附註Financial Summary 財務概要DIRECTORS 董事Executive Directors 執行董事Deputy Chairman 副主席Chairman 主席Independent Non-executive Directors 獨立非執行董事AUDIT COMMITTEE 審核委員會REMUNERATION COMMITTEE 薪酬委員會COMPANY SECRETARY 公司秘書REGISTERED OFFICE 註冊辦事處HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 總辦事處及主要營業地點PLACE OF BUSINESS 营业地点LEGAL ADVISERS 法律顾问PRINCIPAL BANKERS 主要往来银行Bank of China Limited 中國銀行股份有限公司Industrial & Commercial Bank of China Limited 中國工商銀行股份有限公司China Construction Bank Corporation 中國建設銀行股份有限公司China Merchants Bank Company Limited 招商銀行股份有限公司Standard Chartered Bank (Hong Kong) Limited 渣打銀行（香港）有限公司BNP Paribas 法國巴黎銀行CITIC Bank International Limited 中信銀行國際有限公司Bank of China (Hong Kong) Limited 中國銀行（香港）有限公司Nanyang Commercial Bank, Limited 南洋商業銀行有限公司PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE 主要股份過戶登記處INTERNET WEBSITE 互聯網址STOCK CODE ON THE STOCK EXCHANGE OF HONG KONG LIMITED 香港聯合交易所有限公司股份代號PUBLIC RELATIONS CONSULTANT 公關顧問Strategic Financial Relations Limited 縱橫財經公關顧問有限公司TURNOVER 营业额For the year ended 31 December 截至十二月三十一日止年度NET PROFIT/(LOSS) ATTRIBUTABLE TO OWNERS OF THE COMPANY 本公司擁有人應佔溢利╱（虧損）淨HK$’M百萬港元The PRC 中国On behalf of 本人谨代表Board of Directors 董事会the “Company”本公司subsidiaries 附属公司together the “Group”合称“本集团”financial tsunami 金融海啸gradually subsided 慢慢减退the Chinese Government 中国政府launched new policies 推出新政策sales volume 销售配额upstream business 上游业务acquisition 收购specialising in 从事income stream 收入来源market demand 市场需求upstream products 上游产品refractory materials 耐火材料economic stimulus measures 刺激经济的措施integrate its operation 整合营运enhance cost effectiveness 优化成本效益gross profit margin 毛利率PROSPECTS 展望PLACING OF SHARES 股份配售fund raising 资金筹集REMUNERATION 薪酬APPRECIATION 致谢(Continued) （续）Note: 附注HK$’000千港元Turnover 营业额Cost of sales 销售成本Gross profit 毛利Profit/(loss) before taxation Income tax 除税前溢利（亏损）所得税Profit/(loss) for the year 本年度溢利（亏损）Attributable to: 应占Owners of the company 本公司拥有人Non-controlling interests 非控股权益Current assets 流动资产Non-current assets 非流动资产Total assets 资产总值Current liabilities 流动负债Non-current liabilities 非流动负债Total liabilities 总负债值Net assets 资产净值Share capital 股本Reserves 储蓄Non-controlling interests 非控股权益Total equity 权益总值FINANCIAL SUMMARY 财务概要NOTES TO THE FINANCIAL STATEMENTS 财务报表附注GENERAL 一般资料immediate parent 直接母公司ultimate controlling party 最终控股人士is incorporated in 于注册成立subsidiaries 附属公司SIGNIFICANT ACCOUNTING POLICIES 主要会计政策Statement of compliance 遵守声明Basis of preparation of the financial statements 财务报表编制基准historical cost basis 历史成本法the year under review 回顾年Profit after taxation 除税后净溢利LIQUIDITY 流动资金FINANCIAL RESOURCES 财务资源prudent capital arrangements 审慎财务安排unsecured bank loans 无抵押银行贷款short term bank loans 短期银行贷款cash and bank deposits 现金及银行存款pledged deposits 抵押存款trade receivable 应收账款trade facilities 贸易融资balance of net current assets 流动资产净额total liabilities to total assets ratio 总负债对应资产的比率material contingent liability 重大或然负债financial derivative products 金融衍生工具产品interest rate differential 息差stated bank loans 银行存款material risk from interest rate fluctuations 重大息率风险are denominated in Renminbi 以人民币结算appreciation of the Renminbi 人民币升值university graduates 大学毕业生staff remuneration and welfare system 薪酬及福利制度share option scheme 股权计划staff costs 雇员成本directors’ emoluments董事酬金business partners 业务伙伴senior economist 高级经济师marketing 市场推广Chinese Career Manager 中国职业经理人SENIOR MANAGEMENT 高级管理层CORPORATE GOVERNANCE REPORT 企业管治报告CORPORATE GOVERNANCE PRACTICES 企业管制常规DIRECTORS’ SECURITIES TRANSACTIONS 董事进行证券交易businesses, strategic decision and performance 业务、决策及表现TRAINING FOR DIRECTORS 董事培训PRACTICES AND CONDUCT OF MEETINGS 董事常规及操守Board papers 董事会文件appropriate, complete and reliable information 合适、完整及可靠之资料Board meeting 董事会会议committee meeting 委员会会议financial position 财务状况make informed decisions 做出知情决定PRACTICES AND CONDUCT OF MEETINGS 会议常规及操守conflict of interests for a substantial shareholder 设计主要股东利益冲突CHAIRMAN AND CHIEF EXECUTIVE OFFICER 主席及行政总裁ROTATION OF DIRECTORS 董事轮值退任forthcoming annual general meeting 应届股东周年大会interim review 中期查阅non-audit service 非审核服务DIRECTORS’ RESPONSIBILITIES ON THE FINANCIAL STATEMENTS董事对财务报表所负之责任a going concern basis 持续经营基准INTERNAL CONTROLS 内部控制system of internal controls 内部控制系统external advisor 外聘顾问SHAREHOLDER RIGHTS AND INVESTOR RELATIONS 股东福利及投资者关系voting procedures 投票程序by poll 以点票形式independent scrutineer 独立监票员DIRECTORS’ REPORT董事会报告PRINCIPAL ACTIVITIES 主要业务SEGMENTAL INFORMATION 分类资料RESULTS AND APPROPRIATIONS 业绩及分派DISTRIBUTABLE RESERVES OF THE COMPANY 本公司可供分派之储蓄FINANCIAL SUMMARY 财务概要PROPERTY, PLANT AND EQUIPMENT AND CONSTRUCTION-IN-PROGRESS 物业、房产、设施及在建工程SHARE CAPITAL 股本BORROWINGS 借贷RETIREMENT SCHEMES 退休金计划Nature of interest 權益性質Capacity 身份Number of Shares 股份数目% to the issued share capital of the Company 占本公司已发行股本的百分比Founder of a trust 信托之成立人Interest of spouse 配偶之权益Interests in shares, underlying shares or equity与相关公司股份、相关股份或股本权 interests in associated corporationsBeneficial owner 权益拥有人non-voting deferred shares 无投票权过延股份Interest of controlled corporation 受控公司之权益1 ordinary share 普通股份1股SHARE OPTION SCHEME 购股权计划nominal value of a share 股份面值SHORT POSITIONS 淡仓DIRECTORS’ INTERESTS IN CONTRACTS董事于合约的权益MANAGEMENT CONTRACTS 管理合约PURCHASE, SALE OR REDEMPTION OF THE COMPANY’S LISTED购买、出售或购回本公司的上市证券SECURITIESMAJOR CUSTOMERS AND SUPPLIERS 主要客户及供应商PRE-EMPTIVE RIGHTS 有限购股权SUFFICIENCY OF PUBLIC FLOAT 足够公众持股量statements of financial position 财务状况表consolidated income statement 综合收益表consolidated statement of comprehensive income 综合全面收益表consolidated statement of changes in equity 综合权益变动表consolidated statement of cash flows 综合现金流量表summary of significant accounting policies 主要会计政策概要DIRECTORS’ RESPONSIBILITY FOR THE CONSOLIDATED FINANCIAL董事就财务报表须承担的责任STATEMENTSdisclosure requirements 披露规定material misstatement 重大错误陈述due to fraud or error 由于欺诈或错误In our opinion 我们认为a true and fair 公平、真实Profit for the year 本年度溢利Earnings per share 每股盈利Basic 基本Diluted 摊薄form part of 构成其中一部分Other comprehensive income for the year (net of tax) 本年度其他全面收益（扣除税项）Exchange differences on translation of financial statements换算海外业务财务报表之汇兑差额of foreign operationsSurplus on revaluation of buildings held for own use 持作自用之楼宇重估盈余Deferred tax on revaluation of buildings held for own use 持作自用之楼宇延期税项Deferred tax arising on change in tax rate 税率变动之延期税项Fair value loss on available-for-sale equity securities 可供出售权益证券公平值亏损Total comprehensive income for the year 本年度全面收益总值Non-current assets 非流动资产Goodwill 商誉Property, plant and equipment 物业、房产及设备Prepaid lease payments on land under operating leases 经营租约下预付土地租金Intangible assets 无形资产Available-for-sale equity securities 可供出售权益证券Pledged bank deposits 已抵押银行存款Restricted bank balance 受限制银行结余Deferred tax assets 延期税项资产Current assets 流动资产Inventories 存货Trade and other receivables 应收账款及其他应收款Prepayments and deposits 预付款项及按金Tax recoverable 可收回税项Cash and cash equivalents 现金及现金等值项目Current liabilities 流动负债Trade payables 应付账款Accruals and other payables 预提费用及其他应付款Amounts due to directors 应付董事款项Bank borrowings due within one year 于一年内到期的银行贷款Tax payable 应付税项Net current assets 流动资产净值Total assets less current liabilities 资产总值减流动负债Deferred tax liabilities 延期税项负债NET ASSETS 资产净值CAPITAL AND RESERVES 资本及储蓄TOTAL EQUITY 权益总值Investments in subsidiaries 与附属公司之投资Amounts due from subsidiaries 应收附属公司款项Operating activities 经营活动Adjustments for 调整项目Depreciation 拆旧Amortisation of prepaid lease payments on land under经营租约下预付土地租金之摊销operating leasesAmortisation of intangible assets 无形资产摊销Impairment loss 减值亏损Write back of impairment loss 减值亏损拨回Net gains on disposal of property, plant and equipment 出售物业、厂房、设备之收益净值Reversal of write down of inventories 存货撇除拨回Bad debt written off 坏账撇销Operating cash flows before changes in working capital 营运资金变动前的经营现金流量(Increase)/decrease in inventories 存货（增加）/减少Decrease/(increase) in trade and other receivables 应收账款及其他应收款（增加）/减少(Increase)/decrease in prepayments and deposits 预存款项及按金（增加）/减少Increase/(decrease) in trade payables 应付账款（增加）/减少Decrease in accruals and other payables 预提费用及其他应付款减少(Decrease)/increase in amounts due to directors 应付董事款项（减少）/增加Cash (used in)/generated from operations 经营（使用）/所得的现金PRC Enterprise Income Tax paid 已付中国企业所得税Tax paid 已付税款Net cash (used in)/generated from operating activities 经营活动（使用）/所得的现金净值Investing activities 投资活动Purchase of property, plant and equipment 购置物业、房产及设备Proceeds from disposal of property,plant and equipment 出售物业、厂房、设备所得款项Payment for purchase of availablefor-sale equity securities 购买可供出售权益证券付款Interest received 已收利息Deferred consideration paid for acquisition of subsidiaries 已付收购公司之递延代价Financing activities 融资活动Net proceeds from placement of new shares 配售新股份之所得款项净值Repayment of bank borrowings 偿还银行贷款Proceeds from new bank borrowings 新造银行贷款所得款项Interest paid on bank borrowings 已付银行贷款利息Proceeds from shares issued under share option scheme 根据购股权计划发行股份是所得款项Net cash from financing activities 融资活动所得现金净值Net increase in cash and cash equivalents 现金及现金等值项目增加净值Cash and cash equivalents at beginning of the year 年初现金及现金等值项目Effect of changes in exchange rate 外币汇率变动之影响Cash and cash equivalents at end of the year 年末现金及现金等值项目principal place of business 主要营业地点Subsidiaries and non-controlling interests 附属公司及非控股权益contractual obligations 合约责任Jointly controlled entity 共同控制实体Other investments in equity securities 其他权益证券投资transaction price 交易价格Office equipment and fixtures 办公室设备及装置Motor vehicles 汽车Lease assets 租赁资产Classification of assets leased to the Group 出租于本集团之资产分类Operating lease charges 经营租赁费用Recognition of impairment losses 减值亏损确认Termination benefits 终止福利Provisions and contingent liabilities 拨备及或然负债Revenue recognition 收入确认prepared 编制Hong Kong Financial Reporting Standards 香港财务报表准则Hong Kong Institute of Certified Public Accountants 香港会计师公会Companies Ordinance 公司条例certain amendments 修订本interpretations 诠释are or have become effective 现时及已经生效accounting period 会计期间historical experience 过往经验Actual results may differ from these estimates. 实际数字或会有别于估计数字accounting estimates 会计估计Intra-group balances and transactions 集团内公司间之结余及交易unrealised profits 未变现溢利previously known as 前称minority interests 少数股东权益represent 指held for sale 持作出售。

公司治理下的内部控制与审计报告

公司治理下的内部控制与审计报告

公司治理下的内部控制与审计［提要］本文回顾分析了英国公司治理和内部控制发展历史上三个具有里程碑意义的文献--卡德伯利报告、哈姆佩尔报告和特恩布尔报告，揭示了英国内部控制发展的四大趋势，并结合我国内部控制研究和发展的现状，借鉴英国的经验，对当前我国内部控制理论研究的定位、上市公司内部控制有效性的披露以及内部审计的发展方向等问题提出了若干建议。

公司治理和内部控制发展史上的三大报告历史上看，英国内部控制的发展离不开公司治理研究的推动。

20世纪80-90年代，英国的公司治理像今天的美国一样，面临着巨大的信任危机。

面对创造性会计(creative accounting)的泛滥、公司经营的失败和连续不断的丑闻、董事薪酬激增以及企业短期行为主义猖獗等一系列公司治理问题，社会公众、监管机构的不满情绪日益升温。

这一阶段也就成为英国公司治理问题研究的一个高峰期，各种专门委员会纷纷成立，并发布了各自的研究报告，其中比较著名的有卡德伯利报告(Cadbury Report，1992)、拉特曼报告(Rutterman Report，1994)、格林伯利报告(Creenbury Report，1995)和哈姆佩尔报告(Hampel Report，1998)。

在吸收这些研究成果的基础上，1998年最终形成了公司治理委员会综合准则(Combined Code of the committee on Corporate Governance)。

综合准则很快就被伦敦证券交易所认可，成为交易所上市规则的补充，要求所有英国上市公司强制性遵守。

这些研究成果从理论和实践两个方面，极大地推动了英国公司治理和内部控制的发展，尤其是卡德伯利报告、哈姆佩尔报告，以及作为综合准则指南的特恩布尔报告(Turnbull Report，1999)，堪称英国公司治理和内部控制研究历史上的三大里程牌。

一、卡德伯利报告卡德伯利报告从财务角度研究公司治理，同时将内部控制置于公司治理的框架之下。