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Legal Study on Internal Control of State Holding List Company in China

Author: SongFang
Tutor: TangBo
School: East China University of Political Science
Course: Legal
Keywords: Internal Control State Holding Listed Company State-owned Company
CLC: D922.291.91
Type: Master's thesis
Year: 2011
Downloads: 94
Quote: 0
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Abstract


It witnessed that the legislation and practice of the legal system of enterprise internal control have great impact to the reformation of state-owned enterprises. However, as mainly adapted from overseas, it is not easy for the state-owned enterprises to abide the legal system on one’s own initiative. In addition, there are defects in the performance of the legal system. As the legal system of enterprise internal control has been put into effect in list companies, to study the legal issues of state holding list companies would help to advance the measures for improving the legislations and solve practical problems.The paper was divided into four parts. The Preface introduces the background and significance of the topic, and reference summary, the structure and the innovations of the paper as well. Chapter One introduces law and criterion of enterprises internal control in detail, the legislative process is illustrated then. Chapter Two explores the performance mechanism of the legal system of enterprise internal control. In addition,both of the SOX Act of U.S.A. and its performance mechanism are introduced. Chapter Three gives suggestion on the improvement of legal system of enterprise internal control in China, including law revision, rules making and supporting system refining.

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CLC: > Political, legal > Legal > Chinese law > Economic Law > Corporate law, company law
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