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论文编号：	13727
作者编号：	2320200678
上传时间：	2022/12/7 21:11:45
中文题目：	Z证券公司经纪业务内部控制研究
英文题目：	Research on Internal Control of Brokerage Business of Z Securities Company
指导老师：	郝臣
中文关键字：	内部控制；证券公司；经纪业务
英文关键字：	Internal Control；securities company；Brokerage Business
中文摘要：	我国证券市场成立于1990年，在短短的几十年间，证券行业作为新兴行业，证券市场不断的丰富品种，扩大规模，已成为我国金融市场重要的一部分。证券市场可以为企业提供融资渠道，也可以为广大人民群众提供投资方式，现如今已有越来越多的人参与到证券交易中，所以证券行业发展面临的风险与问题也越来越多。而证券公司作为证券市场的中介机构，是证券市场的重要角色。券商的发展，将影响整个证券行业的发展，其中，证券公司经纪业务更是企业发展的基础。证券公司经纪业务内部控制贯穿企业发展的始终，内部控制水平的高低决定了企业未来的发展之路，所以完善的内部控制制度对证券公司而言是极为重要的，企业需要使用更为有效的内部控制机制来降低和消除风险。 本文以Z证券公司经纪业务内部控制作为研究对象，基于COSO内部控制框架理论，从控制环境、风险管理、控制活动、信息沟通与反馈、监督五大角度多方面、多角度的对Z证券公司进行案例研究。通过归纳分析总结、层次分析法等有效方法，对Z证券公司经纪业务内部控制有效性进行综合分析。其次，凭借分析结果，提出了经纪业务内部控制存在的几大问题：未形成良好的内部控制环境、风险管理机制不健全、信息沟通反馈机制落后、监督纠正机制不力。针对这些问题，本文进行了详细的原因分析，从公司层面由上到下，公司内部到外部等多个角度全面的分析了内部控制存在问题的原因。最后，提出了完善内部控制环境、完善内部控制措施、优化风险评估手段、构建通畅的信息沟通系统、充分发挥公司内部监督作用的五项具体改进措施，全面健全了Z证券公司经纪业务内部控制体系。 通过本文的研究，希望可以给证券行业其他证券公司经纪业务内部控制工作顺利开展提供些许参考，希望全市场所有证券公司都重视起内部控制的作用，并使用有效的方式方法进行内部控制，为各自公司的未来铺路，从而壮大整个行业的发展。
英文摘要：	China's securities market was established in 1990, in just a few decades, the securities industry, as an emerging industry, the securities market has been constantly enriching varieties and expanding its scale, and has become an important part of China's financial market. The securities market can provide financing channels for enterprises, and can also provide investment methods for the broad masses of people, and now more and more people have participated in securities transactions, so the development of the securities industry is facing more and more risks and problems. As an intermediary in the securities market, securities companies play an important role in the securities market. The development of securities companies will affect the development of the entire securities industry, among which the brokerage business of securities companies is the foundation of enterprise development. The internal control of brokerage business of securities companies runs through the development of enterprises, and the level of internal control determines the future development path of enterprises, so a perfect internal control system is extremely important for securities companies, and enterprises need to use more effective internal control mechanisms to reduce and eliminate risks. Based on the COSO internal control framework theory, this paper takes the internal control of brokerage business of Z Securities Company as the research object, and conducts a case study of Z Securities Company from five angles: control environment, risk management, control activities, information communication and feedback, and supervision. Through effective methods such as inductive analysis and summary, analytic hierarchy method, the effectiveness of the internal control of the brokerage business of Z Securities Company is comprehensively analyzed. Secondly, with the results of the analysis, several major problems in the internal control of brokerage business are proposed: a good internal control environment has not been formed, the risk management mechanism is not perfect, the information communication and feedback mechanism is backward, and the supervision and correction mechanism is ineffective. In response to these problems, this paper conducts a detailed analysis of the causes of internal control problems from multiple angles from the company level from top to bottom, from the internal to the external of the company. Finally, five specific improvement measures were put forward to improve the internal control environment, improve internal control measures, optimize risk assessment methods, build a smooth information communication system, and give full play to the company's internal supervision role, and comprehensively improved the internal control system of Z Securities Company's brokerage business. Through the research of this paper, it is hoped that it can provide some reference for the smooth development of the internal control of the brokerage business of other securities companies in the securities industry, and hope that all securities companies in the whole market will attach importance to the role of internal control, and use effective ways and methods for internal control, so as to pave the way for the future of their respective companies, so as to strengthen the development of the entire industry.
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