本文選題：集團(tuán)企業(yè) + 期貨公司�。� 參考：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2016年碩士論文

【摘要】：隨著國(guó)家關(guān)于發(fā)展期貨市場(chǎng)的政策調(diào)整以及期貨市場(chǎng)法制建設(shè)與監(jiān)管體系的建立與完善,我國(guó)期貨公司經(jīng)歷了盲目發(fā)展、規(guī)范整頓到有序發(fā)展的過(guò)程。期貨市場(chǎng)作為現(xiàn)貨市場(chǎng)的有效補(bǔ)充,能夠?qū)ΜF(xiàn)貨生產(chǎn)產(chǎn)生指導(dǎo)意義,通過(guò)利用期貨的套期保值功能,可以鎖定現(xiàn)貨企業(yè)的生產(chǎn)成本,實(shí)現(xiàn)預(yù)期利潤(rùn)。目前不少以現(xiàn)貨為背景的集團(tuán)公司都設(shè)有期貨子公司,集團(tuán)下設(shè)期貨子公司內(nèi)控管理的研究并不多見(jiàn)。從國(guó)內(nèi)外期貨市場(chǎng)的發(fā)展歷程而言,由于內(nèi)控風(fēng)險(xiǎn)管理問(wèn)題導(dǎo)致期貨公司甚至母公司破產(chǎn)的案例不甚枚舉。在此背景下,集團(tuán)期貨子公司的內(nèi)部控制風(fēng)險(xiǎn)問(wèn)題研究尤為重要。本文著重探析了集團(tuán)期貨子公司面臨的風(fēng)險(xiǎn)點(diǎn),包括由集團(tuán)身份帶來(lái)的風(fēng)險(xiǎn)點(diǎn)、集團(tuán)期貨子公司職能風(fēng)險(xiǎn)點(diǎn)以及期貨子公司客戶風(fēng)險(xiǎn)點(diǎn)。并且針對(duì)以上風(fēng)險(xiǎn)點(diǎn)建立了一個(gè)內(nèi)部控制風(fēng)險(xiǎn)評(píng)價(jià)體系。從發(fā)生可能性、對(duì)公司利潤(rùn)總額占比、合規(guī)性、聲譽(yù)四個(gè)維度對(duì)集團(tuán)風(fēng)險(xiǎn)點(diǎn)、公司職能風(fēng)險(xiǎn)點(diǎn)的進(jìn)行評(píng)價(jià)分析;從客戶資金安全性風(fēng)險(xiǎn)、客戶資金占用風(fēng)險(xiǎn)兩個(gè)方面對(duì)客戶風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)分析,為集團(tuán)期貨子公司增強(qiáng)內(nèi)部控制風(fēng)險(xiǎn)管理觀念、評(píng)價(jià)內(nèi)部控制風(fēng)險(xiǎn)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.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275;F832.39

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本文編號(hào)：2070140