集团期货子公司内控管理研究

发布时间：2018-06-26 10:52

本文选题：集团企业 + 期货公司　；参考：《对外经济贸易大学》2016年硕士论文

【摘要】：随着国家关于发展期货市场的政策调整以及期货市场法制建设与监管体系的建立与完善,我国期货公司经历了盲目发展、规范整顿到有序发展的过程。期货市场作为现货市场的有效补充,能够对现货生产产生指导意义,通过利用期货的套期保值功能,可以锁定现货企业的生产成本,实现预期利润。目前不少以现货为背景的集团公司都设有期货子公司,集团下设期货子公司内控管理的研究并不多见。从国内外期货市场的发展历程而言,由于内控风险管理问题导致期货公司甚至母公司破产的案例不甚枚举。在此背景下,集团期货子公司的内部控制风险问题研究尤为重要。本文着重探析了集团期货子公司面临的风险点,包括由集团身份带来的风险点、集团期货子公司职能风险点以及期货子公司客户风险点。并且针对以上风险点建立了一个内部控制风险评价体系。从发生可能性、对公司利润总额占比、合规性、声誉四个维度对集团风险点、公司职能风险点的进行评价分析;从客户资金安全性风险、客户资金占用风险两个方面对客户风险进行评价分析,为集团期货子公司增强内部控制风险管理观念、评价内部控制风险管理力度提供思路。
[Abstract]:With the adjustment of national policy on the development of futures market and the establishment and perfection of legal system and supervision system of futures market, futures companies in our country have experienced the process of blindly developing, standardizing and rectifying the futures market and developing in an orderly way. As an effective supplement of spot market, futures market can produce guiding significance for spot production. By using futures hedging function, the production cost of spot enterprises can be locked and expected profits can be realized. At present, many group companies with spot background have futures subsidiaries, and the research on the internal control management of futures subsidiaries under the group is rare. From the perspective of the development of the futures market at home and abroad, there are not many cases of futures companies or even parent companies going bankrupt due to the problem of internal control risk management. In this context, the study of internal control risk of group futures subsidiary is particularly important. This paper focuses on the risk points faced by the group futures subsidiary, including the risk point brought by the group identity, the functional risk point of the group futures subsidiary and the customer risk point of the futures subsidiary. And set up an internal control risk evaluation system for the above risk points. From the perspective of the possibility of occurrence, the proportion of total profits, compliance and reputation, the evaluation and analysis of the risk point of group and the risk point of corporate function, and the risk of security of customer funds, The evaluation and analysis of customer risk from two aspects of customer capital occupation risk provide ideas for the group futures subsidiary to strengthen the concept of internal control risk management and evaluate the internal control risk management.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F832.39

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