What Is a Loss Leader?

Asset loss refers to the various property losses that have occurred before the reference date, and the potential operating losses of previous years and the fund account, etc., which were discovered before the benchmark date. The verification and identification of the loss of various assets detected by the company in the liquidation of assets and assets, and in accordance with the relevant accounting subjects, according to the loss of monetary funds, bad debt losses, inventory losses, loss of pending account charges, investment losses, fixed asset losses, construction in progress and engineering Material loss, loss of intangible assets, loss of other assets are classified separately.

Loss of assets

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Loss of assets refers to the enterprise

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To ensure the authenticity of the company's assets and

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Corporate asset loss responsibilities are divided into direct responsibilities, supervisor responsibilities, leadership responsibilities and important leadership responsibilities.

(1) Direct liability refers to the responsibility that relevant personnel should bear when they fail to perform their duties properly or perform their duties incorrectly, and violate laws, regulations and related regulations, and play a decisive role in causing asset losses.

(2) Responsibility of a supervisor refers to the responsibility that the person in charge of an enterprise department shall bear within the scope of his duties if he fails to perform his duties properly, or if he violates laws, regulations and relevant regulations and causes loss of assets.

(3) Responsibilities in charge of management refers to the responsibilities that the person in charge of the enterprise shall bear within the scope of his duties if he fails to perform the duties of the work in charge or fails to perform the duties in accordance with the laws, regulations and relevant regulations, resulting in loss of assets.

(IV) Important leadership responsibilities refer to the responsibilities that an enterprise's main responsible person should bear within the scope of his or her duties if they fail to perform or perform their management duties properly, and violate laws, regulations, and related regulations, resulting in asset losses.

If an enterprise fails to establish an internal control management system or there are major deficiencies in the internal control management system that cause significant or particularly significant asset losses to the enterprise, in addition to determining the responsibilities of other relevant persons responsible in accordance with these measures, the person in charge of the enterprise and the person in charge of the enterprise shall separately Undertake leadership responsibilities and important leadership responsibilities.

In the event of a major or particularly significant loss of assets of a subsidiary, in addition to determining the responsibility of the responsible person of the subsidiary in accordance with these Measures, the responsible person of the superior enterprise shall bear the corresponding leadership responsibilities or important leadership responsibilities.

If an enterprise fails to perform its duties or fails to perform its duties properly due to violation of relevant regulations, leading to a major or particularly significant loss of assets due to a mistake in decision-making, the principal person in charge of the enterprise shall bear the direct responsibility, and other persons involved in the decision-making shall bear the corresponding responsibility. Those who participated in the decision-making process demonstrated that they had disagreed during the decision-making process, and could be exempted from corresponding responsibilities.

In the event of a major or particularly significant loss of assets that is concealed or underreported, the chief accountant or the person in charge of the financial department of the enterprise and the person in charge of the enterprise shall assume responsibility for the leadership and Important leadership responsibilities.

If an enterprise has suffered a major or particularly significant asset loss and has not investigated the responsibilities of the relevant personnel, once it is verified that, in addition to punishing the relevant responsible person in accordance with these Measures, the main responsible person of the enterprise shall be punished by referring to the direct responsible person.