申泰证券公司风险内部控制研究

发布时间：2018-06-16 05:31

本文选题：申泰证券 + 风险内控　；参考：《中南大学》2014年硕士论文

【摘要】：摘要：在经济全球化的进程中,现代企业的经营与发展不仅要面临外部多方面的竞争威胁,也要不断调整内部管理机制,以规避企业内部管控不足所潜在的内部风险。在现代企业的管理中,有效的风险内控已经成为企业识别与规避内部管理风险最为重要的手段,成为企业实现健康运营最有力的内部监管机制。尤其是证券公司,其潜在的风险不但会损害其自身的可持续发展,更破坏了社会市场资源的生态配置,甚至会对全球的经济产生消极的影响。2013年以来,随着我国证券市场创新业务竞争的陡然增加,申泰证券公司盈利能力受到极大的威胁,市场风险也出现增强的端倪。在此背景下,本文以国内外学者的研究理论为出发点,在汲取国内外证券公司风险内控方法的基础上,并借助专家访谈和问卷调查的方法,完成了申泰证券公司经纪业务、自营业务、发行承销业务等证券公司业务风险的揭示,同时对申泰证券公司资金控制风险、会计控制风险及信息控制风险进行了综合分析。并从多个角度分析了申泰证券公司风险内控体系潜在风险的原因。制定公司风险内控的目标与原则,梳理和完善公司风险内控的基本思路,通过讨论分析,修订公司现有的风险内控风险体系。最后给出了公司提升其内控质量的具体措施。为公司优化其内控流程,规避可能发生的内部舞弊风险,提高公司抵御运营风险的能力提供了理论和应用指引。本文的研究成果对优化公司内部治理体系,促进我国证券公司健康可持续发展起到重要参考。
[Abstract]:Absrtact: in the process of economic globalization, the management and development of modern enterprises should not only face many external competition threats, but also constantly adjust the internal management mechanism in order to avoid the potential internal risks caused by insufficient internal control. In the management of modern enterprises, effective internal risk control has become the most important means for enterprises to identify and avoid internal management risks, and it has become the most effective internal supervision mechanism for enterprises to realize healthy operation. The potential risks of securities firms, in particular, not only undermine their own sustainable development, but also undermine the ecological allocation of social market resources, and even have a negative impact on the global economy since 2013. With the sharp increase of innovative business competition in China's securities market, the profitability of Shentai Securities Company has been greatly threatened, and the market risk has also increased. Under this background, based on the domestic and foreign scholars' research theory, based on the internal risk control methods of domestic and foreign securities companies, and with the help of expert interviews and questionnaires, this paper completes the brokerage business of Shentai Securities Company. At the same time, the paper analyzes the risk of capital control, accounting control and information control of Shentai Securities Company. And analyzed the potential risk causes of the risk internal control system of Shentai Securities Company from several angles. The aim and principle of internal risk control are formulated, the basic ideas of internal risk control are combed and perfected, and the existing risk control system of the company is revised through discussion and analysis. Finally, the specific measures to improve the internal control quality of the company are given. It provides the theory and application guidance for the company to optimize its internal control process, avoid the possible internal fraud risk, and improve the ability of the company to resist the operational risk. The research results of this paper play an important reference to optimize the internal governance system and promote the healthy and sustainable development of Chinese securities companies.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F830.42

【共引文献】