Research On The Legal System Of The Listing Corporation Internal Control And Related Party Rransactions

Since joining the WTO, the majority of enterprises start to build the modern corporate governance system in order to comply with the state economy. It’s very important to improve the level of corporate finance and improve the accounting system. However, modern corporate governance structure can not prevent the enterprise profit. Since the occurrence of financial fraud scandal, investors are more and more eager to improve the transparency of business. As a listing Corporation, a legitimate financial statements is the key to protect the interests of investors. In order to maintain the stability-of the capital market, the parties will target to the enterprise internal control.The role of the legal system is important in internal control. In order to improve the economic efficiency of enterprises and reduce the risk, We should perfect the legal system on the basis of the practice of foreign.This paper is divided into five chapter, the main contents are as follows:The first part:an introduction to internal control. In this part, it introduces the nature, elements and comments of internal control. First of all, we should make a comprehensive analysis, before we study the legal regulation of internal control. Social relationship is the foundation of legislation, because we should study the connotation and extension of the system seriously. Secondly, understanding the meaning of the internal control has a value. This is our necessity of maintaining the system. Abstract about the analysis of the structure of internal control provides a standard mechanism for us to set the internal legal regulation means.The second part:the process and the methods of internal control. Based on the understanding of the basic concepts of internal control on the part of internal control, we know about how to produce effect of listing Corporation. This laid the foundation for the specific operation.The third part:Analysis of the legal regulation of internal control practices of foreign countries. Legal transplantation is a means to improve the legislative technique. Then, we can make reference to foreign mature legislation law.The fourth part:Analysis of China listing Corporation’s internal control legal status and puts forward the corresponding solutions. This is a premise of this paper. We conduct the relevant legislation and improve the existing legal norms. We understand the current situation of our country which is based.The fifth part:Theoretical analysis of related party transactions. Internal control is only listed a means by capital maintenance, the title role is needed to play out in the actual operation of the capital. So we will combine the affiliated transactions analysis of its effect in this paper. First we need to understand the provisions of relevant theory of related party transactions.The sixth part:Analysis of internal control to avoid transactions. As the finishing touches, this part analyzes the relationship between them. Also the internal control theory is painted in the end.