东北证券公司内部控制体系优化研究

发布时间：2019-01-09 06:57

【摘要】：随着我国经济的不断发展,资本市场对经济发展的影响也越来越大,但是我国证券行业尚处在新兴加转轨的历史阶段,证券公司本身还有很多需要完善和改进的地方。与国外先进市场比较,我国证券行业的发展还不成熟,尤其是证券公司内部治理方面的问题更加突出。证券公司重发展轻管理的现状,导致证券公司内部控制制度不完善、执行不到位、关键业务领域的质量控制把关不严等,这些问题已经严重影响证券公司的长远发展,甚至整个资本市场的良性循环。东北证券公司做为东北地区唯一一家上市的综合类证券公司,无论是资产规模还是开展业务类型都具有较高的代表性,能够反应出东北地区证券公司的一些共性特点,通过对东北证券现有的内部控制研究,不仅可以为优化、完善该公司的内部控制体系提供参考意见,也可以为我国证券行业在内部控制领域的研究提供实际案例借鉴。本文以东北证券公司为研究对象,首先通过阐述了内部控制的目标、基本原则以及理论框架的构成要素,为后续对东北证券公司内部控制现有制度体系的研究奠定了理论基础;其次,结合东北证券公司的实际现状,分析总结公司在执行现有内部控制制度方面存在的问题及成因;再次,基于东北证券公司在规章制度、执行、业务质量控制等方面表现出的不足,提出优化东北证券公司内部控制体系的方案设计;最后,从营造良好的内部控制文化、提高风险意识水平、发挥内部监督职能等方面,提出了东北证券公司优化内部控制体系的保障措施。通过本文的研究,在对东北证券公司内部控制体系现状研究分析的基础之上,查找公司内部控制管理存在的问题,并提出优化方案及方案实施的保障措施,以便更好完善公司的内部控制体系、提高公司的内部控制能力及风险管理能力,保障公司的健康稳健运营,促进公司更加快速发展。
[Abstract]:With the development of our country's economy, the influence of capital market on economic development is more and more great. However, the securities industry of our country is still in the historical stage of emerging and transforming, and the securities companies themselves still need to be perfected and improved. Compared with foreign advanced markets, the development of China's securities industry is still immature, especially the internal governance of securities companies is more prominent. The current situation in which securities companies attach importance to development and neglect management has led to imperfect internal control systems, inadequate implementation, and lax quality control in key business areas. These problems have seriously affected the long-term development of securities companies. Even the virtuous circle of the whole capital market. As the only listed comprehensive securities company in Northeast China, Northeast Securities Company has a high representativeness in terms of asset scale and business type, which can reflect some common characteristics of securities companies in Northeast China. Through the research on the existing internal control of Northeast Securities, it can not only provide reference for optimizing and perfecting the internal control system of the company, but also for the study of internal control in the field of internal control of the securities industry in China. In this paper, the Northeast Securities Company as the research object, first of all, through the elaboration of the internal control objectives, basic principles and theoretical framework of the constituent elements, for the subsequent study of the Northeast Securities Company internal control system of the existing system laid a theoretical foundation; Secondly, combined with the actual situation of the Northeast Securities Company, this paper analyzes and summarizes the existing problems and causes of the implementation of the existing internal control system. Thirdly, based on the shortcomings of Northeast Securities Company in rules and regulations, execution, business quality control and so on, this paper puts forward a scheme to optimize the internal control system of Northeast Securities Company. Finally, from the aspects of creating a good culture of internal control, raising the level of risk awareness and giving play to the functions of internal supervision, the paper puts forward the safeguard measures for the Northeast Securities Company to optimize the internal control system. Based on the analysis of the present situation of the internal control system of the Northeast Securities Company, this paper finds out the problems existing in the internal control management of the company, and puts forward the optimization scheme and the guarantee measures for the implementation of the scheme. In order to better improve the company's internal control system, improve the company's internal control ability and risk management ability, ensure the company's healthy and stable operation, promote the company's more rapid development.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39

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