W基金管理公司子公司内部控制体系构建

发布时间：2018-03-04 03:10

本文选题：COSO　切入点：基金子公司　出处：《上海外国语大学》2014年硕士论文　论文类型：学位论文

【摘要】：经过改革开放后二十多年来的快速发展，，证券投资基金行业正处于转型发展的关键时期，原有的公募基金管理行业正受到来自证券公司、保险资产管理公司以及私募股权基金和信托业的挑战，作为拓展公募基金公司资产管理业务的专户管理子公司刚刚诞生，面临着诸多潜藏的风险，公司经营和发展存在不确定性，建立健全完善的基金管理公司子公司内部控制体系对子公司未来的发展具有重要意义。本论文以W基金管理公司子公司为例，通过COSO内部控制整体框架理论系统性的分析了W基金管理公司子公司的五大内部控制要素，并重点运用PEST外部宏观环境分析模型识别W基金管理公司子公司外部经营风险；根据子公司传统的公司治理组织结构，分业务线归纳了公司内部合规风险，最终探索构建完善、有效的专户子公司内部控制制度及体系。完善的基金管理公司子公司内部控制体系有助于减少特定客户资产管理业务各个环节的运行风险，保障投资者权益，促进资产管理行业健康、稳步发展。并为行业的内控立法及内控标准提供实践参考，同时检验COSO内部控制整体框架理论的普遍性。
[Abstract]:After more than 20 years of reform and opening up, the securities investment fund industry is in a crucial period of transformation and development. The challenges of insurance asset management companies, private equity funds and trust industries, as a dedicated account management subsidiary to expand the asset management business of public offering fund companies, have just come into being, and they face many hidden risks. There is uncertainty in the management and development of the company. It is of great significance to establish a sound internal control system of the subsidiary company of fund management company for the future development of the subsidiary company. Taking the subsidiary company of W fund management company as an example, this paper systematically analyzes the five internal control elements of the subsidiary company of W fund management company through the theory of the whole frame of COSO internal control. Using PEST external macro environment analysis model to identify the external management risk of the subsidiary company of W fund management company, according to the traditional corporate governance organization structure of the subsidiary company, the paper concludes the internal compliance risk of the company according to the business line, and finally explores the construction and perfection. Effective internal control system and system of special account subsidiaries. A perfect internal control system of subsidiaries of fund management companies can help to reduce the operational risks in all aspects of specific customer asset management business and protect the rights and interests of investors. To promote the healthy and steady development of the asset management industry, and to provide practical reference for the industry's internal control legislation and internal control standards, and to test the universality of the overall framework theory of COSO internal control.
【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.39

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