Case Study On Internal Control Of Related Transactions Of Listed Companies

In recent years,China's enterprise groups have continued to grow with the deepening of marketization and globalization,and play a pivotal role in the development of the national economy.However,while China's group-type enterprises are growing stronger,the complex and volatile external market environment has become increasingly problematic for related party transactions.The control of connected transactions has gradually become the top priority of enterprise group internal control.At the same time,the internal control system has entered a new stage of combining with related transactions,and plays an important role and significance in improving the awareness of the related party transactions of the enterprise group and improving the internal control system of the enterprise group.This paper applies the internal control principle and adopts a combination of normative analysis and case analysis,based on the literature review of domestic and foreign scholars' research results.The content of this paper mostly includes three chapters: Theoretical analysis is the first part.It mainly introduces the concept of internal control,explains the meaning of related parties and related transactions,then explores the theoretical basis of the two,and finally introduces the necessity of internal control of related transactions.The introduction of these theories provides the premise and basis for the study of the practical problems in the later chapters;at the beginning of the case study which is the second part,the basic situation of Founder Company has been introduced,how to analyze its related party transactions,then introduces the internal control system of Founder's related party transactions,and finally draws the evaluation of the internal control system;the third part is the suggestions,take the case of a listed company on behalf of Founder Company as an example,the relevant revelation of the internal control of the related party transactions is obtained.Based on the business level of the internal control of the related party transactions,the targeted control measures for the internal control of the listed company's related party transactions are proposed.Through study,we may draw some viewpoints & conclusions with certain theoretical reference value.Mainly:(1)Need to improve relevant internal control laws and regulations,and increase supervision and punishment of related party transactions fraud.(2)It is necessary to improve the internal control degree of connected transactions of listed companies,and reduce the occurrence of fraudulent transactions in related parties through external and internal constraints on connected transactions.(3)It is necessary to ensure the implementation of internal control of connected transactions of listed companies.Only the relevant internal control system lacks an effective system to ensure the effective implementation of internal control.It is also necessary to have corresponding measures to ensure.(4)It need to improve internal correlative measures of the connected transactions in listed company.The internal correlative transaction can be improved by these measures.