Legal analysis: The Handbook of Enterprise Internal Control includes: Guidelines for Evaluation of Enterprise Internal Control, Guidelines for Audit of Enterprise Internal Control, Guidelines for Internal Control of Listed Companies of Shanghai Stock Exchange, Guidelines for Internal Control of Listed Companies of Shenzhen Stock Exchange, Administrative Measures for Information Disclosure of Listed Companies, Guidelines for Comprehensive Risk Management of Central Enterprises, Guidelines for Internal Control of Commercial Banks, and Pilot Measures for Internal Control Evaluation of Commercial Banks. Guidelines on Internal Control of Securities Companies, Guiding Opinions on Internal Control of Securities Investment Fund Management Companies, Guiding Principles for the Construction of Internal Control System of Insurance Companies, Guiding Principles for Internal Control of Insurance Intermediaries (for Trial Implementation) and Measures for the Evaluation of Internal Control of Life Insurance Companies (for Trial Implementation).
Legal basis: Article 17 of People's Republic of China (PRC) Company Law must protect the legitimate rights and interests of employees, sign labor contracts with employees according to law, participate in social insurance, strengthen labor protection and improve the quality of employees.