China
Yida Holding, Co.




FINANCIAL
CODE OF ETHICS




As a
public company, it is of critical importance that China Yida Holding, Co.
(“China Yida”) filings with the Securities and Exchange Commission be accurate
and timely. Depending on their position with China Yida, employees may be called
upon to provide information to assure that China Yida’s public reports are
complete, fair, and understandable. China Yida expects all of its employees to
take this responsibility seriously and to provide prompt and accurate answers to
inquiries related to China Yida’s public disclosure requirements.




China
Yida’s Finance Department bears a special responsibility for promoting integrity
throughout China Yida, with responsibilities to stakeholders both inside and
outside of China Yida. The Chief Executive Officer (CEO), Chief Financial
Officer (CFO), and Finance Department personnel have a special role both to
adhere to the principles of integrity and also to ensure that a culture exists
throughout China Yida as a whole that ensures the fair and timely reporting of
China Yida’s financial results and conditions. Because of this special role, the
CEO, CFO, and all members of China Yida’s Finance Department are bound by China
Yida’s Financial Code of Ethics, and by accepting the Financial Code of Ethics,
each agrees that they will:




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       Act with honesty and integrity,
avoiding actual conflicts of interest in personal and professional
relationships.




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       Provide information that is accurate,
complete, objective, relevant, timely and understandable to ensure full, fair,
accurate, timely, and understandable disclosure in the reports and documents
that China Yida files with, or submits to, government agencies and in other
public communications.




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       Comply with the rules and regulations
of federal, state and local governments, and other appropriate private and
public regulatory agencies.




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       Act in good faith, responsibly, with
due care, competence and diligence, without misrepresenting material facts or
allowing one’s independent judgment to be subordinated.




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       Respect the confidentiality of
information acquired in the course of one’s work, except when authorized or
otherwise legally obligated to disclose. Confidential information acquired in
the course of one’s work will not be used for personal advantage.




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Share job knowledge and maintain skills important and relevant to stakeholders
needs.


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       Proactively promote and be an example
of ethical behavior as a responsible partner among peers, in the work
environment and in the community.




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       Achieve responsible use of, and
control over, all China Yida assets and resources employed by, or entrusted to
yourself, and your department.




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       Receive the full and active support
and cooperation of China Yida’s Officers, Sr. Staff, and all employees in the
adherence to this Financial Code of Ethics.




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       Promptly report to the CEO or CFO any
conduct believed to be in violation of law or business ethics or in violation of
any provision of this Code of Ethics, including any transaction or relationship
that reasonably could be expected to give rise to such a conflict. Further, to
promptly report to the Chair of China Yida ’s Audit Committee such conduct if by
the CEO or CFO or if they fail to correct such conduct by others in a reasonable
period of time.