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第一章总则第一条为了指导证券投资基金管理公司(以下简称“公司”)加强内部控制,促进公司诚信、合法、有效经营,保障基金持有人利益,依据有关法律法规,制定本指导意见。第二条公司内部控制是指公司为防范和化解风险,保证经营运作符合公司的发展规划,在充分考虑内外部环境的基础上,通过建立组织机制、运用管理方法、实施操作程序与控制措施而形成的系统。公司应当按照本指导意见的要求,结合自身的具体情况,建立科学合理、控制严密、运行高效的内部控制体系,并制定科学完善的内部控制制度
Chapter I General Provisions Article 1 In order to instruct the securities investment fund management company (hereinafter referred to as “the Company”) to strengthen internal control and promote the honest, lawful and effective operation of the Company so as to safeguard the interests of the fund holders, the Company hereby prepares this book in accordance with the relevant laws and regulations instructions. Article 2 The internal control of a company means that the company, in order to prevent and resolve risks, ensure the operation of the company is in line with the company’s development plan and, on the basis of full consideration of the internal and external environment, establish an organizational mechanism, apply management methods, and implement operational procedures and control measures The formation of the system. The Company shall, in accordance with the requirements of the present Guiding Opinion and in light of its own specific conditions, establish a scientific and reasonable internal control system with rigorous control and efficient operation and establish a sound and sound internal control system