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论文编号：	5405
作者编号：	2220110271
上传时间：	2013/6/7 13:59:14
中文题目：	期货经纪公司内部控制的研究--以JT公司为例
英文题目：	Futures brokerage company internal control research---JT futures Co.Ltd for example
指导老师：	张继勋
中文关键字：	期货经纪公司；内部控制；优化
英文关键字：	futures Broker''''s Firm; internal control; optimization
中文摘要：	期货经纪公司作为期货市场的一个重要组成部分。由于我国期货市场产生的时间较晚，期货经纪公司的发展也不规范。随着国家几次对期货市场的整顿，期货经纪公司逐步规范，但与市场经济发达国家相比，无论是规模、抗风险能力、管理水平还有极大的差距。期货经纪公司在运营过程中存在的各种风险。由于内控管理不当行为会造成严重损失，国内外案例屡见不鲜。对于期货公司，内部控制管理已成为正常经营最重要的保障。本文首先对内部控制理论及期货行业内控特点进行简要介绍，以JT期货经纪公司为例，通过对JT期货经纪公司的控制环境、控制活动、监督与信息沟通环节进行分析，找出内部控制中丰要薄弱环节及存在的问题，挖掘深层次的原因，进一步对期货经纪公司内部控制体系的建设及改善思路进行了探讨。着重对公司治理、内部监督机制、控制活动、企业文化方面提出具有系统性和可操作性的建议。最后，提出期货公司建立和完善内部控制体系应分为四个步骤：从加强法人治理；梳理针对业务流程管理流程的风险点，从风险点制定岗位责任；进一步确定组织结构；最后用合理的绩效考核和企业文化来促进内控制度的落实。
英文摘要：	The futures Broker's Firm is one of the important part of futures market. Decause Chinese futures market start late, development of the futures Broker's Firm is not standardized. With several times reorganized on the futures market by the country , futures Broker's Firm gradually standardized, but compared with developed market economy countries, the size and the ability to resist risk, management level have great gap. All kinds of the risks in the operation process of the futures Broker's Firm.It is often seen that the internal control management misconduct will lead to serious loss in domestic and foreign country. For Futures Company, the management of internal control has become the most important normal operation This paper firstly gives a brief introduction on the internal internal control theory on the futures industry, For example, through the analysis of JT futures Broker's Firm on control environment, control activities, supervision and information communication link, We can find out the internal control main weak links and existing problems.to find out the deep-seated reason, further on the futures Broker's Firm internal control system construction and improvement ideas are discussed. Systematic and operability of corporate governance are put forward , special in internal supervision mechanism, control activities, enterprise culture etc.. Finally, the Futures Company establish and improve the internal control system should be divided into four steps: from the strengthening of corporate governance; settle the risk point of business process management process, formulate post responsibility from the risk point; further to determine the organizational structure; finally, reasonable performance evaluation and enterprise culture to promote the implementation of the internal control system.
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