發(fā)布時間：2018-03-05 03:07

  本文選題：證券公司　切入點(diǎn)：經(jīng)紀(jì)業(yè)務(wù)　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國證券市場發(fā)展迅速,證券市場競爭激烈,股票市場總體表現(xiàn)低迷,市場成交量有所下降,導(dǎo)致大部分證券公司的經(jīng)紀(jì)業(yè)務(wù)傭金利潤逐漸攤薄。如何在競爭激烈的經(jīng)紀(jì)業(yè)務(wù)市場中立足并獲得發(fā)展,是所有證券公司共同關(guān)注的問題。我國證券行業(yè)發(fā)展史上,南方證券和華夏證券等證券公司曾因其經(jīng)紀(jì)業(yè)務(wù)出現(xiàn)違規(guī)行為受到整頓,這使得證券公司經(jīng)紀(jì)業(yè)務(wù)內(nèi)部控制的研究成為一個具有重要意義的課題。 雖然目前已有一些證券公司內(nèi)部控制有關(guān)研究文獻(xiàn),但直接針對具體公司經(jīng)紀(jì)業(yè)務(wù)的理論研究并不多,且提出完善證券公司內(nèi)部控制的建議也缺乏針對性,對我國的證券公司具體指導(dǎo)意義不強(qiáng)。從實(shí)務(wù)操作上看,如何有效開展經(jīng)紀(jì)業(yè)務(wù)內(nèi)部控制有很強(qiáng)的實(shí)用價值。為此,本文以MZ證券公司的經(jīng)紀(jì)業(yè)務(wù)為研究對象,重點(diǎn)研究了其內(nèi)部控制體系的現(xiàn)狀,分析其需要完善的地方,并有針對性地提出相應(yīng)的建議。需要提出的是,雖然是以MZ證券公司這一特定公司為例,但其結(jié)構(gòu)特征具有普遍性,相應(yīng)的政策建議也同樣適用于其他相同公司治理結(jié)構(gòu)的證券公司。 證券公司應(yīng)加強(qiáng)對經(jīng)紀(jì)業(yè)務(wù)內(nèi)部控制體系的優(yōu)化,定期對內(nèi)部控制體系進(jìn)行自我審查,主要從兩方面進(jìn)行,一是內(nèi)部控制體系是否完善,二是內(nèi)部控制制度是否得到了切實(shí)執(zhí)行。證券公司應(yīng)通過自我審查及時發(fā)現(xiàn)和糾正內(nèi)部控制體系存在的不足,不斷優(yōu)化和完善內(nèi)部控制系統(tǒng),從而有效地管理和控制風(fēng)險,保證經(jīng)紀(jì)業(yè)務(wù)正常開展。對任何證券公司來說,經(jīng)紀(jì)業(yè)務(wù)內(nèi)部控制體系的完善都不是一勞永逸的事情,都需要跟隨市場變化不斷地調(diào)整和優(yōu)化,以保障證券經(jīng)紀(jì)業(yè)務(wù)的良好運(yùn)行。
[Abstract]:In recent years, the rapid development of China's securities market, the fierce competition of the securities market, the overall performance of the stock market downturn, the market volume decline, resulting in most of the securities brokerage commission profits gradually diluted. How to get a foothold and development in the fierce competition in the brokerage business in the market, is the common concern of all securities company. The history of the development of securities industry in China, the South China Securities and Huaxia Securities and other securities of the company because of its brokerage business irregularities by the consolidation, which makes the research on the internal control of securities brokerage business has become an important topic.
Although the relevant research literature of internal control at present, some securities companies, but direct theoretical research for specific brokerage business is not much, and put forward suggestions on improving internal control of securities company is lack of pertinence is not strong, on China's securities company specific significance. From the practical point of view, how to effectively carry out the internal control of brokerage business has a strong practical value. Therefore, this paper takes MZ brokerage business as the research object, mainly studies the present situation of the internal control system, analysis of the need to be perfected, and puts forward some corresponding suggestions. To be mentioned, although this is in the MZ securities company for a particular company cases, but its structure has the feature of universality, corresponding policy suggestions are also applicable to other similar company governance structure of securities company.
A securities company shall strengthen the optimization of the internal control system of the brokerage business on a regular basis, the internal control system of self censorship, mainly from the two aspects, one is the internal control system is perfect, the two is whether the internal control system has been effectively implemented. A securities company shall find problems and correct the internal control system in a timely manner through self censorship to optimize and perfect the internal control system, so as to effectively manage and control risk, ensure the normal development of the brokerage business of any securities company, perfect the internal control system of the brokerage business are not once and for all things, we need to constantly adjust and optimize the following changes in the market, in order to ensure the good operation of the securities brokerage business.

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.39;F830.42

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本文編號：1568464