MZ证券公司经纪业务内部控制案例研究

发布时间：2018-03-05 03:07

本文选题：证券公司　切入点：经纪业务　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国证券市场发展迅速,证券市场竞争激烈,股票市场总体表现低迷,市场成交量有所下降,导致大部分证券公司的经纪业务佣金利润逐渐摊薄。如何在竞争激烈的经纪业务市场中立足并获得发展,是所有证券公司共同关注的问题。我国证券行业发展史上,南方证券和华夏证券等证券公司曾因其经纪业务出现违规行为受到整顿,这使得证券公司经纪业务内部控制的研究成为一个具有重要意义的课题。虽然目前已有一些证券公司内部控制有关研究文献,但直接针对具体公司经纪业务的理论研究并不多,且提出完善证券公司内部控制的建议也缺乏针对性,对我国的证券公司具体指导意义不强。从实务操作上看,如何有效开展经纪业务内部控制有很强的实用价值。为此,本文以MZ证券公司的经纪业务为研究对象,重点研究了其内部控制体系的现状,分析其需要完善的地方,并有针对性地提出相应的建议。需要提出的是,虽然是以MZ证券公司这一特定公司为例,但其结构特征具有普遍性,相应的政策建议也同样适用于其他相同公司治理结构的证券公司。证券公司应加强对经纪业务内部控制体系的优化,定期对内部控制体系进行自我审查,主要从两方面进行,一是内部控制体系是否完善,二是内部控制制度是否得到了切实执行。证券公司应通过自我审查及时发现和纠正内部控制体系存在的不足,不断优化和完善内部控制系统,从而有效地管理和控制风险,保证经纪业务正常开展。对任何证券公司来说,经纪业务内部控制体系的完善都不是一劳永逸的事情,都需要跟随市场变化不断地调整和优化,以保障证券经纪业务的良好运行。
[Abstract]:In recent years, the rapid development of China's securities market, the fierce competition of the securities market, the overall performance of the stock market downturn, the market volume decline, resulting in most of the securities brokerage commission profits gradually diluted. How to get a foothold and development in the fierce competition in the brokerage business in the market, is the common concern of all securities company. The history of the development of securities industry in China, the South China Securities and Huaxia Securities and other securities of the company because of its brokerage business irregularities by the consolidation, which makes the research on the internal control of securities brokerage business has become an important topic.
Although the relevant research literature of internal control at present, some securities companies, but direct theoretical research for specific brokerage business is not much, and put forward suggestions on improving internal control of securities company is lack of pertinence is not strong, on China's securities company specific significance. From the practical point of view, how to effectively carry out the internal control of brokerage business has a strong practical value. Therefore, this paper takes MZ brokerage business as the research object, mainly studies the present situation of the internal control system, analysis of the need to be perfected, and puts forward some corresponding suggestions. To be mentioned, although this is in the MZ securities company for a particular company cases, but its structure has the feature of universality, corresponding policy suggestions are also applicable to other similar company governance structure of securities company.
A securities company shall strengthen the optimization of the internal control system of the brokerage business on a regular basis, the internal control system of self censorship, mainly from the two aspects, one is the internal control system is perfect, the two is whether the internal control system has been effectively implemented. A securities company shall find problems and correct the internal control system in a timely manner through self censorship to optimize and perfect the internal control system, so as to effectively manage and control risk, ensure the normal development of the brokerage business of any securities company, perfect the internal control system of the brokerage business are not once and for all things, we need to constantly adjust and optimize the following changes in the market, in order to ensure the good operation of the securities brokerage business.

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F830.42

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