申银万国期货公司内部控制体系研究

发布时间：2018-05-08 19:31

本文选题：期货公司 + 内部控制　；参考：《石家庄经济学院》2013年硕士论文

【摘要】：中国期货市场自2007年以来呈现快速增长，，券商纷纷控股或者参股期货公司。对于这种新型的期货公司——券商系期货公司内部控制的研究并不多见。实际上从国内外期货市场发展历史看，不乏由于内部控制缺陷导致公司破产乃至影响行业发展的典型事件。在行业快速发展的背景下，券商系期货公司的内部控制研究显得尤为必要。通过对内部控制理论渊源和基础的梳理，本文将内部控制理论的发展划分为四个阶段。在详细介绍COSO委员会内部控制框架体系之后，本文提出了对企业内部控制评价和描述的准则。本文以申银万国期货公司为例，深入分析了其内部控制的现状和特征，并提出了内部控制的改进思路。最后，本文提出了券商系期货公司内部控制的政策与建议。
[Abstract]:China's futures market has been growing rapidly since 2007, with brokerages holding or taking stakes in futures companies. The research on the internal control of this new futures company-brokerage company is rare. In fact, from the development history of the futures market at home and abroad, there are some typical events that lead to the bankruptcy of the company and even affect the development of the industry due to the defects of internal control. Under the background of the rapid development of the industry, it is necessary to study the internal control of securities futures companies. By combing the origin and foundation of internal control theory, this paper divides the development of internal control theory into four stages. After introducing the internal control framework system of COSO Committee in detail, this paper puts forward the criteria for evaluating and describing the internal control of enterprises. Taking Shenyin Wanguo Futures Company as an example, this paper deeply analyzes the present situation and characteristics of its internal control, and puts forward some ideas to improve its internal control. Finally, this paper puts forward the policies and suggestions of internal control of securities futures companies.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.39;F275

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