【摘要】：隨著我國經(jīng)濟的不斷發(fā)展,資本市場對經(jīng)濟發(fā)展的影響也越來越大,但是我國證券行業(yè)尚處在新興加轉(zhuǎn)軌的歷史階段,證券公司本身還有很多需要完善和改進的地方。與國外先進市場比較,我國證券行業(yè)的發(fā)展還不成熟,尤其是證券公司內(nèi)部治理方面的問題更加突出。證券公司重發(fā)展輕管理的現(xiàn)狀,導致證券公司內(nèi)部控制制度不完善、執(zhí)行不到位、關(guān)鍵業(yè)務(wù)領(lǐng)域的質(zhì)量控制把關(guān)不嚴等,這些問題已經(jīng)嚴重影響證券公司的長遠發(fā)展,甚至整個資本市場的良性循環(huán)。東北證券公司做為東北地區(qū)唯一一家上市的綜合類證券公司,無論是資產(chǎn)規(guī)模還是開展業(yè)務(wù)類型都具有較高的代表性,能夠反應(yīng)出東北地區(qū)證券公司的一些共性特點,通過對東北證券現(xiàn)有的內(nèi)部控制研究,不僅可以為優(yōu)化、完善該公司的內(nèi)部控制體系提供參考意見,也可以為我國證券行業(yè)在內(nèi)部控制領(lǐng)域的研究提供實際案例借鑒。本文以東北證券公司為研究對象,首先通過闡述了內(nèi)部控制的目標、基本原則以及理論框架的構(gòu)成要素,為后續(xù)對東北證券公司內(nèi)部控制現(xiàn)有制度體系的研究奠定了理論基礎(chǔ);其次,結(jié)合東北證券公司的實際現(xiàn)狀,分析總結(jié)公司在執(zhí)行現(xiàn)有內(nèi)部控制制度方面存在的問題及成因;再次,基于東北證券公司在規(guī)章制度、執(zhí)行、業(yè)務(wù)質(zhì)量控制等方面表現(xiàn)出的不足,提出優(yōu)化東北證券公司內(nèi)部控制體系的方案設(shè)計;最后,從營造良好的內(nèi)部控制文化、提高風險意識水平、發(fā)揮內(nèi)部監(jiān)督職能等方面,提出了東北證券公司優(yōu)化內(nèi)部控制體系的保障措施。通過本文的研究,在對東北證券公司內(nèi)部控制體系現(xiàn)狀研究分析的基礎(chǔ)之上,查找公司內(nèi)部控制管理存在的問題,并提出優(yōu)化方案及方案實施的保障措施,以便更好完善公司的內(nèi)部控制體系、提高公司的內(nèi)部控制能力及風險管理能力,保障公司的健康穩(wěn)健運營,促進公司更加快速發(fā)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.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.39

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