中创智领:中创智领(郑州)工业技术集团股份有限公司董事会审计与风险管理委员会实施细则(2025年8月修订)

中创智领（郑州）工业技术集团股份有限公司
董事会审计与风险管理委员会实施细则
The Implementation Rules of the Audit and Risk Management Committee of
the Board of Directors of ZMJ Group Company Limited
(2025 年 8 月 28 日修订)
（Revised on August 28, 2025）
第一章 总则
Chapter I General Provisions
第一条 为强化中创智领（郑州）工业技术集团股份有限公司（「公司」）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》、《香港联合交易所有限公司证券上市规则》、《公司章程》及其他有关规定，公司特设立董事会审计与风险管理委员会，并制定本实施细则。
Article 1 In order to strengthen the decision-making function of the Board of Directors of
ZMJ Group Company Limited (“the Company”), achieve the pre-auditing and professional
auditing, ensure the effective supervision on managers by the Board of Directors and optimize
the corporate governance structure, the Company has set up the Audit and Risk Management
Committee of the Board of Directors and formulated these Implementation Rules in
accordance with the Company Law of the People’s Republic of China, the Code of Corporate
Governance for Listed Companies, the Rules Governing the Listing of Securities on the Stock
Exchange of Hong Kong Limited, the Articles of Association and other relevant regulations.
第二条 董事会审计与风险管理委员会是董事会下设的专业委员会，主要负责公司内、外部审计的沟通、监督和核查工作，监管风险管理及内控系统。
Article 2 The Audit and Risk Management Committee of the Board of Directors is a
professional Committee under the Board of Directors and mainly responsible for the
communication, supervision and inspection of the Company’s internal and external auditing
works and oversight of risk management and internal control system.
第二章 人员组成
Chapter II Composition
第三条 审计与风险管理委员会成员由三名非执行董事组成，其成员必须以独立非执行董事占大多数。成员中至少有一名为专业会计人士、具备适当专业资格、或具备适当的会计或相关的财务管理专长的独立非执行董事。
Article 3 The Audit and Risk Management Committee shall comprise three non-executive
directors as members, and the majority of the Audit and Risk Management Committee
members must be independent non-executive directors. The members shall include at least
one independent non-executive director who shall be a professional accountant with
appropriate professional qualifications or accounting or related financial management
公司现任外聘审计机构的前任合伙人在其终止成为该外聘审计机构合伙人之日或不再享有现任外聘审计机构的财务利益之日（以日期较后者为准）起计一年内不得担任审计与风险管理委员会成员。
A former partner of the Company’s existing external auditing firm shall be prohibited from
acting as a member of the Audit and Risk Management Committee for a period of 1 year from
the date of his/her ceasing to be a partner of the firm or to have any financial interest in the
firm (whichever is later).
第四条 审计与风险管理委员会委员由董事长、二分之一以上独立非执行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 4 The members of the Audit and Risk Management Committee shall be nominated
by the Chairman of the Board or more than one-half of independent non-executive directors or
one-third of all directors and shall be elected by the Board.
第五条 审计与风险管理委员会设主任委员一名，由独立非执行董事委员担任，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 5 The Audit and Risk Management Committee shall have one chairman, who shall
be independent non- executive director and shall be responsible for directing the works of the
Committee. The Chairman of the Committee shall be voted from the members and shall be
submitted to the Board of Directors for consideration and approval.
第六条 审计与风险管理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 6 The term of office of the Audit and Risk Management Committee shall be in
congruence with the term of the Board of Directors, and the Committee members may be
re-selected upon the expiry of the current term of office. If any member ceases to be a director
of the Company during his/ her term of office, he/she shall lose his/her membership
qualification automatically, and the vacancy shall be filled by the Committee in accordance
with the provisions of Articles 3 to 5 above.
第七条 公司证券部门牵头，和风险管理部门及内部审计部门共同作为日常办事机构（以下称“审计与风险管理委员会工作机构”），负责日常工作联络和会议组织，以及与外聘审计机构协调等工作。
Article 7 The Public listing affair Department takes the lead, along with the Risk
Management Department and Internal Audit Department of the Company is a daily
administrative body (hereafter as “The Mechanism of the Audit and Risk Management
Committee”), and responsible for liaising routine works, organizing meetings, coordinating
with external auditors and the like.
第三章 职责权限
Chapter III Terms of References
第八条 审计与风险管理委员会的主要职责权限：
Article 8 The major terms of references of the Audit and Risk Management Committee
include:
与外部审计机构的关系
Relationship with external auditors
（一）提议聘请或更换外部审计机构，就外部审计机构的委任、重新委任及罢免向董
事会提供建议，批准外部审计机构的报酬及聘用条款，及处理任何有关该外部
审计机构辞职或辞退该外部审计机构的问题；
to advise the employment or replacement of external auditor, to make
recommendations to the Board on the appointment, reappointment and removal of
the external auditor, and to approve