中国证券公司内部控制体系研究

证券公司作为资本市场重要的金融中介,其内部控制问题比一般企业更突出。近年来我国一系列证券公司关闭、破产事件的发生说明证券公司内控机制建设的重要性和紧迫性。本文从证券公司特点出发,结合内部控制的国际惯例和我国证券公司的实际,对证券公司内部控制的目标、构成要素、控制主体与层级、控制客体与范围等进行了分析,从而构建了证券公司完整的内部控制体系。

The Research on the Internal Control of China''''s Securities Companies

As an important financial intermediaries of capital market,the securities company has more problems on its internal control than the general enterprise.In the recent years,a lot of securities companies have been closed and bankrupt,which shows that it is important and urgent for securities companies to establish the mechanism of internal control.This paper makes an analysis of internal control on the basis of securities companies'characters by means of combining the international rules of internal control and the practices of our securities companies.This paper involves the objectives and elements of internal control,the executant and layer of internal control,the content and scope of internal control,which comes into being the system of internal control of securities companies.