Research On Internal Control Of Tianma' Related Transactions

With China's rapid acceleration,the number and number of listed companies have been considered,and the number of impressive companies increased,and related transactions have become more complicated and concealed.Affiliate services can reduce the cost of the consumer in the list of companies,improve customer benefits,and boost effective collaboration.At the same time,the parties involved have become one hidden means for listed companies to effectively short-list listed companies and encroach on the rights of small and medium-sized investors.This kind of behavior will not only weaken the authenticity and accuracy of accounting information,but also mislead investors in making decisions.As the main body of related party transactions,the company regulates the related party transactions in effective internal control,eliminates the behavior of related party transactions infringing the interests of investors,and at the same time constrains the management personnel of the company,so as to achieve the purpose of controlling related party transactions.Therefore,the control of related party transactions from the perspective of internal control of enterprises can better promote Improve good company development and efficient stock market operations and the capital market.Taking the external guarantee and foreign investment of Tianma Bearing Group Co.,as an example,this document employs a method of analyzing documents such as internal control review reports and annual audit reports according to theoretical analysis and incident analysis,according to the related transaction information.And,based on the annual business report,the issue of internal control of the change in Tenma's transactions and analyzes the causes of the problems from the aspects ofconsumer approval,internal control system,information communication,risk assessment and internal supervision,corresponding The proposed countermeasures aim to improve the effectiveness of the internal control of the related transactions of Tianma.Through the case study analysis of Tianma shares,it is not only expected to improve the internal control of Tianma's connected transactions,but also hopes to provide some reference for other similar enterprises and improve the internal control level of related transactions of listed companies in China.