Y基金子公司经营活动合规性分析

发布时间：2018-04-12 16:31

本文选题：合规性分析 + 经营活动　；参考：《西北农林科技大学》2017年硕士论文

【摘要】：基金子公司的发展源于管理层监管的创新,由于此类子公司建立时间不长,公司发展速度很快,可迅速拓展其发展规模,但是其中却蕴含了很多风险因素,对于此类公司的发展来说带来了很多不利因素。经营活动的合规性是公司发展的基石。如何量化经营活动合规性,找出评价指标,是基金子公司乃至监管层亟需解决的问题。本文以Y基金管理子公司为例,通过相关资料、文献归纳合规性所带有的内容,进一步的阐述了它的关键意义,可以设定出具有合规理念的评价体系。利用相关合规性评价体系来分析Y基金子公司具体运作状态,寻获出更多相关信息,并提出有效的修正方案。本文主要分为五章。第一章,介绍选题背景、目的、意义,分析了相关文献资料内容,并制定出相关分析步骤以及方式。第二章,基于基金子公司的产生与发展对基金子公司经营活动和资管业务的合规性现状进行概述。第三章,简要介绍了常见的评价指标模型的原理及适用情形,通过专家访谈等方式并融入本行业有关合规的相关条件,优选出适合基金子公司运用的相关合规性的评价指标数据,从而构建出评价体系。第四章,结合Y基金子公司的实际经营合规情况对Y基金子公司的具体运用情况开展评测,并分析其存在的问题。第五章,针对Y基金子公司存在的问题提出相应的对策。本文的分析结果表明,该公司的运作管理没有超过合规性范畴,但其二级指标仍然存在很多问题:从业人员管理较为混乱、留痕制度管理流于形式、关联方交易识别管理不到位、销售程序规范缺失。针对以上问题,本文提出:加强从业人员管理,定期排查;加大合规监督力度,增强合规意识;制定关联交易制度,建立监督机制;加强后台运营的合规管理,降低操作风险;开展合规宣导,规范销售程序。期望所分析出的成果可以为更多公司带来借鉴价值,进一步设定出通用标准奠定基础。本文的创新之处在于采用更加新颖的角度来开展分析活动,分析以前的相关成果可见,多半都是关注内部控制问题,少有细化的评价指标体系构建。本文通过研究设定了最适宜基金子公司采用的合规性评价体系,将评价体系分为一、二级指标,并运用层次分析法确定权重。为Y基金子公司的整体合规经营提供理论保障。
[Abstract]:The development of the fund subsidiary originated from the innovation of management supervision. Because of the short time of the establishment of such subsidiary, the rapid development of the company can rapidly expand its scale of development, but it contains a lot of risk factors.There are many disadvantages to the growth of such companies.The compliance of business activities is the cornerstone of the development of the company.How to quantify the compliance of business activities and find out the evaluation index is an urgent problem to be solved by the subsidiary companies of the fund and even the supervisory level.This article takes Y fund management subsidiary company as an example, through the related information, the literature summarizes the content which the compliance has, further elaborated its key significance, may establish the appraisal system which has the compliance idea.The related compliance evaluation system is used to analyze the specific operation status of Y fund subsidiary, to find more relevant information, and to put forward an effective correction scheme.This paper is divided into five chapters.In the second chapter, based on the emergence and development of the fund subsidiary, the paper summarizes the current situation of the fund subsidiary's management activities and the compliance of the capital management business.The third chapter briefly introduces the principle and application of the common evaluation index model, through the way of expert interview and relevant conditions of compliance in the industry,The evaluation index data suitable for the use of the fund subsidiary are selected and the evaluation system is constructed.In the fourth chapter, combined with the actual operating compliance of Y fund subsidiary, the author evaluates the specific application of Y fund subsidiary and analyzes its existing problems.In the fifth chapter, the author puts forward the corresponding countermeasures to the problems of Y-fund subsidiary.The results of this paper show that the company's operational management does not exceed the scope of compliance, but there are still many problems in its secondary indicators: the employees' management is chaotic, and the residual system management is a mere formality.Related party transaction identification management is not in place, the lack of sales procedures.In view of the above problems, this paper puts forward: strengthen the management of practitioners, check regularly; strengthen compliance supervision, enhance compliance awareness; formulate related party transactions system, establish supervision mechanism; strengthen the compliance management of back-office operations, reduce operational risks;Carry out compliance propaganda and standardize sales procedures.It is expected that the results can be used for reference by more companies and lay the foundation for the development of common standards.The innovation of this paper lies in the use of a more novel perspective to carry out analysis activities, analysis of previous related results can be seen, most of them are concerned about internal control problems, few detailed evaluation index system construction.This paper sets up the most suitable evaluation system for the subsidiary companies of the fund, divides the evaluation system into one and two indexes, and determines the weight by using the analytic hierarchy process (AHP).Y fund subsidiary for the overall compliance with the provision of theoretical protection.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39

【参考文献】