The "General Principles of Enterprise Finance" has established a specialized chapter on "Legal Responsibility" to classify and manage financial illegal activities and impose penalties.

The Ministry of Finance's Office is soliciting public opinions on the "General Rules of Corporate Finance". The "General Rules" establish a special chapter on "legal responsibilities" to categorize and penalize financial illegal activities. Article 37 of Chapter 7 mentions that if enterprises, their responsible managers, or other personnel directly responsible violate relevant laws and regulations by unlawfully raising funds, disclosing false financial information or concealing important facts, colluding in embezzlement, making unauthorized external investments, providing guarantees or donations, maliciously delaying payment of debts, spending personal expenses, setting up "petty cash funds", or circulating funds externally, they shall bear legal responsibilities according to the law.