**1. Purpose

1. 目的**

This Policy establishes Boyu Industry’s requirements for preventing, detecting, and responding to fraud to ensure integrity, transparency, and compliance across all business activities, including manufacturing, trade, engineering, and overseas projects.
本政策旨在明确博宇重工在防范、发现和处理舞弊方面的要求，确保在制造、贸易、工程施工及境外项目等所有业务活动中实现诚信、透明和合规。

**2. Scope

2. 适用范围**

This Policy applies to:
本政策适用于：

• All employees and management
  全体员工与管理层

• Contractors and subcontractors
  承包商与分包商

• Consultants, advisors, and service providers
  顾问、咨询机构及服务提供方

• Suppliers and vendors
  供应商与供货商

• Agents, representatives, and intermediaries
  代理人、代表及中介机构

• Any third party acting on behalf of Boyu Industry
  任何代表博宇重工行事的第三方

This scope is aligned with the compliance expectations of global oil & gas and industrial clients.
该范围符合全球油气及工业领域客户的合规要求。

**3. Definition of Fraud

3. 舞弊定义**

“Fraud” refers to any intentional act or omission aimed at deception, misappropriation of assets, or obtaining improper or unlawful benefits.
“舞弊”指任何以欺骗、侵占资产或获取不当/非法利益为目的的故意行为或不作为。

Fraud includes but is not limited to:
舞弊行为包括但不限于：

1. Misappropriation of funds, materials, or assets
   侵占资金、材料或资产

2. Falsification or manipulation of documents or records
   伪造或篡改文件、记录

3. Submitting false invoices, receipts, timesheets, or expense claims
   提交虚假发票、收据、工时单或报销申请

4. Bribery, kickbacks, improper benefits
   贿赂、回扣或其他不正当利益

5. Collusion with contractors, suppliers, or third parties
   与承包商、供应商或第三方串通舞弊

6. Manipulation of financial or operational data
   操纵财务或运营数据

7. Unauthorized use of company property or confidential information
   未经授权使用公司资产或机密信息

8. Any conduct intended to deceive Boyu Industry or its clients
   任何意图欺骗博宇重工或其客户的行为

**4. Zero-Tolerance Statement

4. 零容忍声明**

Boyu Industry adopts a zero-tolerance approach toward fraud.
博宇重工对任何形式的舞弊行为实行零容忍原则。

Any employee or third party found to be involved in fraud will face disciplinary measures, including termination, contract cancellation, financial recovery, and possible legal action.
任何员工或第三方一经发现参与舞弊，将面临纪律处分，包括解除劳动关系、终止合同、经济追偿及必要的法律程序。

**5. Responsibilities

5. 职责**

**5.1 Management Responsibilities

5.1 管理层职责**

Management shall:
管理层应：

• Establish effective internal controls
  建立健全内部控制体系

• Promote a culture of integrity and compliance
  推动诚信与合规文化

• Ensure timely investigation of fraud reports
  确保及时调查舞弊举报

• Support whistleblowing and non-retaliation
  支持举报制度并禁止报复

**5.2 Employee Responsibilities

5.2 员工职责**

Employees shall:
员工应：

• Comply with this Policy and related procedures
  遵守本政策及相关流程

• Report suspected or actual fraud promptly
  及时报告可疑或实际舞弊行为

• Protect company assets and confidential information
  保护公司资产及机密信息

• Avoid conflicts of interest
  避免利益冲突

**5.3 Contractor / Consultant / Supplier / Agent Responsibilities

5.3 承包商、顾问、供应商及代理的职责**

Third parties engaged by Boyu Industry shall:
与博宇重工合作的第三方应：

• Comply with Boyu’s anti-fraud and anti-bribery requirements
  遵守博宇重工的反舞弊及反贿赂要求

• Not offer kickbacks or improper benefits
  不得向我方人员提供回扣或不正当利益

• Maintain true and accurate documents and records
  保持文件与记录真实、准确

• Cooperate with audits and investigations
  配合公司审计与调查

• Report any unethical or fraudulent activities
  报告任何不道德或疑似舞弊行为

• Ensure their employees and subcontractors follow equivalent standards
  确保其员工及分包方遵守同等要求

**6. Reporting Mechanism

6. 舞弊举报机制**

Reports may be made through:
举报可通过以下方式：

• Internal reporting channels
  公司内部举报渠道

• Legal & Compliance Department
  法务与合规部门

• Anonymous mechanisms (if available)
  匿名举报机制（如有）

All reports will be treated confidentially, and retaliation is strictly prohibited.
所有举报将被严格保密，禁止任何形式的报复行为。

**7. Investigation Procedures

7. 调查程序**

Upon receiving a report, Boyu Industry will:
收到举报后，博宇重工将：

1. Conduct a preliminary assessment
   开展初步评估

2. Initiate internal or external investigation
   启动内部或外部调查

3. Preserve evidence
   保护相关证据

4. Ensure confidentiality and fairness
   确保调查过程的保密性与公正性

5. Issue an investigation report with recommendations
   出具调查报告并提出处理建议

**8. Disciplinary Actions

8. 处分措施**

Depending on the seriousness of the conduct, actions may include:
根据行为严重程度，措施包括但不限于：

• Written warning
  书面警告

• Suspension
  停职

• Termination of employment or contract
  解除劳动关系或终止合同

• Financial recovery and compensation
  财务追偿或索赔

• Reporting to law enforcement
  向司法机关报告

**9. Internal Controls

9. 内部控制措施**

Boyu Industry shall implement controls including:
博宇重工将实施以下内控措施：

• Segregation of duties
  岗位分离

• Multi-level approval mechanisms
  多级审批机制

• Supplier/contractor due diligence
  供应商与承包商尽职调查

• Regular audits and reconciliations
  定期审计与对账

• Access and document management controls
  权限与文件管理控制

**10. Training & Awareness

10. 培训与宣导**

Boyu Industry will provide periodic training on fraud prevention, internal controls, and ethical conduct.
博宇重工将定期开展反舞弊、内控及职业道德培训。

**11. Policy Review

11. 政策审查**

This Policy will be reviewed annually or when legal or operational changes occur.
本政策将每年或在法律、业务发生变化时进行更新。