What question did this study set out to answer?

To evaluate the systematic restructuring of related-party transaction regulations and the reconstruction of directors', supervisors', and senior executives' liability under China's revised Company Law.

August 16, 2026Advanced ElectromagneticsOpen Access

Regulation of Related-Party Transactions and Reconstruction of Directors’, Supervisors’, and Senior Executives’ Liability under the Revised Company Law: A Corporate Governance Optimization Perspective

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Authors

XXX. F. XuXijing University

Discussion

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Implication

Empirical and legal analysis demonstrates improved transaction disclosure compliance under revised Company Law, highlighting strengthened executive accountability.

Key Points

To evaluate the systematic restructuring of related-party transaction regulations and the reconstruction of directors', supervisors', and senior executives' liability under China's revised Company Law.
Conducted normative analysis and comparative legal research to examine affiliation identification, disclosure duties, and approval procedures.
Utilized case-based empirical methods to assess governance compliance and judicial liability outcomes.
Related-party transaction disclosure compliance reached 86.9% in 2024, reflecting an increase of 15.5 percentage points compared with the 2020–2023 baseline.
Judicial support for claims involving fiduciary duty violations reached 71.4%, alongside measurable governance contributions from independent directors and supervisory boards.
Coordination between administrative enforcement mechanisms and criminal prosecution remains uneven, necessitating ongoing institutional refinement.

Cite This Study

X. F. Xu (2026) studied this question.

synapsesocial.com/papers/6a817a91f2fb91fc834ae725 https://doi.org/10.7716/aem.v15i3.3957

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Implication

Empirical and legal analysis demonstrates improved transaction disclosure compliance under revised Company Law, highlighting strengthened executive accountability.

Regulation of Related-Party Transactions and Reconstruction of Directors’, Supervisors’, and Senior Executives’ Liability under the Revised Company Law: A Corporate Governance Optimization Perspective

Discussion

Member takes

Implication

Key Points

Cite This Study

Regulation of Related-Party Transactions and Reconstruction of Directors’, Supervisors’, and Senior Executives’ Liability under the Revised Company Law: A Corporate Governance Optimization Perspective

Discussion

Member takes

Implication

Key Points

Cite This Study

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