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论文编号：	5311
作者编号：	2120102758
上传时间：	2013/6/6 11:37:30
中文题目：	私募股权基金管理公司操作风险的内部控制研究——以A公司为例
英文题目：	The Study on the Internal Control against Operational Risk of Private Equity Fund Management Company A
指导老师：	梅丹 副教授
中文关键字：	操作风险，内部控制，私募股权基金
英文关键字：	operational risk, internal control, private equity fund
中文摘要：	作为金融业的主要风险之一，操作风险长期被人们忽视。直到上世纪90年代末，人们才开始将它真正重视起来。我国对操作风险的研究主要开始于银行业，2005年中国银监会发布《关于加大防范操作风险工作力度的通知》，在通知中对操作风险进行了明确界定。近年来金融业发生的一系列操作风险损失事件警告着我们：金融业面临的操作风险形势依然严峻，操作风险已经成为金融机构面临的最大威胁之一。操作风险是由金融机构中不完善或有问题的程序、人员、系统及外部事件造成的损失。程序、人员、系统缺陷都是金融机构内部管理的问题，外部事件能否给金融机构造成损失，也在一定程度上取决于金融机构的内部程序、人员及系统情况，因此防范操作风险首先要从金融机构内部入手。作为金融业的重要组成部分，基金行业在促进经济发展、拓宽融资渠道、引导资金流通、调节社会供求平衡、维护社会经济稳定等方面日益发挥着不可小觑的作用，其中私募股权基金已经成为仅次于银行贷款和社会公开筹资的第三大企业融资渠道。而目前我国国内基金业对于操作风险认识起步较晚，内部控制体系存在明显的不足，导致对操作风险控制和防范上存在缺陷，这对基金业而言是个巨大的潜在威胁。本文基于内部控制角度，从公司内部控制和操作风险的基础理论入手，选取我国天津一家私募股权基金管理公司A公司作为研究对象，以基金运作的角度，深入分析其操作风险与内部控制现状，客观地评价该公司操作风险在内部控制方面的不足，并借鉴国内银行业、保险业等公司的操作风险控制经验，从内部控制角度提出基金管理公司防范和规避操作风险的对策和建议。最后，希望国内各基金管理公司能够加强对操作风险的认识，完善内部控制体系，提高抵抗风险的能力，更好地促进基金行业稳定、有序的发展。
英文摘要：	As one of the main risks of the financial industry, operational risk had been overlooked. People began to take it seriously until the late 1990s. In China, operational risk has long been studied in the banking industry. In 2005, the China Banking Regulatory Commission (CBRC), clearly put forward the concept of operational risk in “Notice on Enhancing Operational Risk effort”. A series of operational risk cases occurred since 2005 are unmistakably warning us: the situation of domestic financial sector is not optimistic, and operational risk has become one of the biggest threat faced by the financial institutions. Operational risk is defined as: the risk of direct or indirect loss resulting from inadequate or failed internal processes, people and systems or from external events. The defects of processes, people and systems are always related to the informal or invalid internal management, and whether a company suffers a loss will depend partly on the internal management about the above factors. As an important part of financial sector, the fund industry is playing an increasingly significant role on promoting economic development, expanding financing channels, guiding the flow of money, regulating social balance between supply and demand and maintaining the stability of social economic, which should not be overlooked. Private equity fund has become the third largest financing channels for enterprises in addition to bank loans and the public financing. But the time domestic fund industry started to recognize operational risks is later than western countries, what's more, there are obvious shortcomings in their internal control system, leading to defects in controlling and prevent operational risks, which is a huge potential threat to the fund industry. Based on the theory of internal control and operational risk, the article selected a private equity fund management company A of Tianjin as the research object. In the article, the writer elaborated the fund’s operation process and analyzed the internal control status and operational risk status mainly, pointed out the advantages and disadvantages of its operating risk control status. Then by analyzing the problems, the writer proposed countermeasures and suggestions to prevent and avoid operational risk in terms of internal control by learning related operational risk control experiences of other financial institutions such as banks, insurance companies. Finally, the writer hoped that domestic fund management companies should enhance the understanding of operational risks, perfect the internal control system to improve the ability of resisting risks, which is significant to promote the development of the fund industry stably, orderly.
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