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论文编号：	14848
作者编号：	2320224176
上传时间：	2024/12/4 14:58:33
中文题目：	H证券公司投资银行业务内部控制优化研究
英文题目：	Research on the Optimization of Internal Control of Investment Banking Business of H Securities Company
指导老师：	黄福广
中文关键字：	投资银行；内部控制；COSO框架
英文关键字：	Investment Banking; Internal Control; COSO Framework
中文摘要：	中国证券市场经历了三十余年的高速成长和蓬勃发展，已逐步成为与国家经济规模相称、在全球经济中具有显著影响力的重要市场。然而，相比于发达资本市场，我国证券公司经营同质化较为明显，证券公司在以投资银行业务为代表的传统业务领域呈现出激烈的竞争态势。同时，监管机构及资本市场要求进一步压实证券公司“看门人”职责，对其投行业务内部控制提出了更高的要求。在当前的金融环境中，包括H证券公司在内的中小券商因投行业务违规而受到业务限制的情况屡见不鲜。H证券公司作为中小型券商，投行业务正处于关键发展阶段，加强内部控制对于保障公司可持续发展至关重要。 本论文以 H证券公司投行业务内部控制为研究对象，共六章。第一章为引言。概述了本论文的研究背景和意义、文献综述、研究内容、研究方法和创新点。第二章为相关理论基础。介绍了COSO内部控制理论及其他相关理论。第三章为H证券公司投行业务内部控制现状。介绍了H证券公司投行业务基本情况及其内部控制现状，并对近期投行业务风险事项进行总结。第四章基于COSO内部控制理论分析了H证券公司投行业务内部控制问题及成因。第五章在对第四章进行分析基础上提出针对性的优化举措。第六章总结本文研究结论，同时指出研究不足与研究展望。 本文通过对H证券公司投行业务内部控制研究发现当前内部控制建设仍需进一步强化，主要体现在运营规范性控制、业务风险控制、内部控制与投行战略一致性三方面，并提出具体优化措施。在对投行业务内部控制优化后，可以推动H证券公司投行业务的内部管理优化升级，保障投行业务的有效运营，同时有助于提高公司市场竞争力。
英文摘要：	After more than 30 years of rapid growth and vigorous development, China's securities market has gradually become an important market commensurate with the scale of the country's economy and significant influence in the global economy. However, compared with developed capital markets, the homogeneity of China's securities companies is more obvious, and securities companies are showing fierce competition in the traditional business fields represented by investment banking business. At the same time, regulators and the capital market have further consolidated the "gatekeeper" responsibilities of securities firms, and put forward higher requirements for the internal control of their investment banking business. In the current financial environment, it is not uncommon for small and medium-sized securities firms, including H Securities, to be subject to business restrictions due to investment banking business violations. As a small brokerage, the investment banking business of H Securities Company is in a critical stage of development, and strengthening internal control is crucial to ensure the sustainable development of the company. This paper takes the internal control of investment banking business of H Securities Company as the research object, and consists of six chapters. Chapter 1 serves as an introduction. It outlines the context and importance of the research, reviews the existing literature, and presents the research content, methodologies and innovation points of the paper. Chapter 2 provides the relevant theoretical basis. The theory of COSO internal control and other related theories are introduced. Chapter 3 discusses the current internal control status of H Securities Company's investment banking business. Introduced the basic situation of H Securities Company's investment banking business and its internal control status, and summarized recent investment banking risk issues. Chapter 4 analyzes the internal control issues and causes of H Securities Company's investment banking business based on the COSO internal control theory. Chapter 5 proposes targeted optimization measures based on the analysis of Chapter 4. Chapter 6 provides a summary of the findings and reflects on the limitations and future directions of the study. This article finds through research on the internal control of H Securities Company's investment banking business that the current internal control construction still needs to be further strengthened, which is mainly reflected in three aspects: operational normative control, business risk control, and internal control and investment banking strategic consistency, and proposes specific optimization measures. After optimizing the internal control of investment banking business, it can promote the optimization and upgrading of the internal management of the investment banking business of H Securities, ensure the effective operation of the investment banking business, and help improve the company's market competitiveness.
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