财务报告的内部控制写作方法--财务报告指导服务

Evaluation of Disclosure Controls and Procedures信息披露控制和程序的评价

 

         We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our ExchangeAct reports is recorded, processed, summarized and reported within the timelines specified in the SEC’s rules and forms, and that suchinformation is accumulated and communicated to our management, including our CEO and Chief Financial Officer (CFO),
我们将始终保持公开设计中的控制和程序的一些细节，以确保该信息能够公开在我们的ExchangeAct报告中，方便记录，处理，总结和报告证券交易委员会的规则和形式规定的时间，信息的渐渐积累将会传达我们的管理方式，包括我们的CEO和首席财政官（CFO）的任命情况。
as appropriate, toallow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, managementrecognized that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achievingthe desired control objectives, and in reaching a reasonable level of assurance, management necessarily was required to apply its judgment inevaluating the cost-benefit relationship of possible controls and procedures. We have a Disclosure Committee consisting of members of oursenior management which monitors and implements our policy of disclosing material information concerning the Company in accordance withapplicable law.

 

         As required by SEC Rule 13a-15(e), we carried out an evaluation http://www.ukassignment.org/kjllsj/ , under the supervision and with the participation of our

management, including our CEO and our CFO, of the effectiveness of the design and operation of our disclosure controls and procedures as ofthe end of the period covered by this report. Based on the foregoing, our CEO and CFO concluded that our current disclosure controls andprocedures, as designed and implemented, were effective at the reasonable assurance level.

 

Changes in Internal Control over Financial Reporting在对财务报告的内部控制的变化

 

          There have been no changes in our internal control over financial reporting, as such term is defined in the Exchange Act Rules

13a-15(f) and 15d-15(f) during our fiscal quarter ended December 31, 2011 that have materially affected, or are reasonably likely to materiallyaffect, our internal control over financial reporting.

 

Management’s Report on Internal Control Over Financial Reporting财务报告内部控制管理报告

 

          Internal control over financial reporting is a process designed by, or under the supervision of, our principal executive and principal

financial officers and effected by our Board, management and other personnel to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting

principles. Our management is responsible for establishing and maintaining adequate internal control over financial reporting and it includespolicies and procedures that:

 

           Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of

 our assets;  Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance

 with authorization of our management and directors; and Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

 

          Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of

any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.由于其本身的局限性，对财务报告的内部控制不能防止或杜绝错误的陈述。未来期间的任何的有效性评价的风险控制预测可能会变得不够的，因为情况的变化，或者说政策和程序的遵守程度可能会降低。

 

         Management has used the framework set forth in the report entitled Internal Control – Integrated Framework issued by the

Committee of Sponsoring Organizations of the Treadway Commission, known as COSO, to evaluate the effectiveness of our internal control over financial reporting. Management has concluded that our internal control over financial reporting was effective as of December 31, 2011. The effectiveness of our internal control over financial reporting as of December 31, 2011 has been audited by PricewaterhouseCoopers LLP,an independent registered public accounting firm, as stated in their report which appears herein.
2011年12月31日的财务报告的内部控制的有效性已经审核通过，独立注册会计师事务所 ，罗兵咸，一个独立的会计师，在其报告中出现本文所述的情况。