Promulgated: June 5 2006
Effective: July 1 2006
Interpreting authority: Shanghai Stock Exchange
Applicability: The term "internal controls" refers to the systematic arrangements of a listed company that put under management, the risks existing in the formulation of strategies and the business activities of the company, so as to ensure the realization of the company's strategic objectives (Article 2).
Shanghai Stock Exchange, Guidelines on Internal Controls of Listed Companies
上海证券交易所上市公司内部控制指引
Promulgated: June 5 2006Effective: July 1 2006Interpreting authority: Shanghai Stock ExchangeApplicability: The term "internal controls" refers to the…
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