本文選題：集團企業(yè) + 期貨公司��； 參考：《對外經(jīng)濟貿(mào)易大學》2016年碩士論文

【摘要】：隨著國家關于發(fā)展期貨市場的政策調(diào)整以及期貨市場法制建設與監(jiān)管體系的建立與完善,我國期貨公司經(jīng)歷了盲目發(fā)展、規(guī)范整頓到有序發(fā)展的過程。期貨市場作為現(xiàn)貨市場的有效補充,能夠?qū)ΜF(xiàn)貨生產(chǎn)產(chǎn)生指導意義,通過利用期貨的套期保值功能,可以鎖定現(xiàn)貨企業(yè)的生產(chǎn)成本,實現(xiàn)預期利潤。目前不少以現(xiàn)貨為背景的集團公司都設有期貨子公司,集團下設期貨子公司內(nèi)控管理的研究并不多見。從國內(nèi)外期貨市場的發(fā)展歷程而言,由于內(nèi)控風險管理問題導致期貨公司甚至母公司破產(chǎn)的案例不甚枚舉。在此背景下,集團期貨子公司的內(nèi)部控制風險問題研究尤為重要。本文著重探析了集團期貨子公司面臨的風險點,包括由集團身份帶來的風險點、集團期貨子公司職能風險點以及期貨子公司客戶風險點。并且針對以上風險點建立了一個內(nèi)部控制風險評價體系。從發(fā)生可能性、對公司利潤總額占比、合規(guī)性、聲譽四個維度對集團風險點、公司職能風險點的進行評價分析;從客戶資金安全性風險、客戶資金占用風險兩個方面對客戶風險進行評價分析,為集團期貨子公司增強內(nèi)部控制風險管理觀念、評價內(nèi)部控制風險管理力度提供思路。
[Abstract]:With the adjustment of national policy on the development of futures market and the establishment and perfection of legal system and supervision system of futures market, futures companies in our country have experienced the process of blindly developing, standardizing and rectifying the futures market and developing in an orderly way. As an effective supplement of spot market, futures market can produce guiding significance for spot production. By using futures hedging function, the production cost of spot enterprises can be locked and expected profits can be realized. At present, many group companies with spot background have futures subsidiaries, and the research on the internal control management of futures subsidiaries under the group is rare. From the perspective of the development of the futures market at home and abroad, there are not many cases of futures companies or even parent companies going bankrupt due to the problem of internal control risk management. In this context, the study of internal control risk of group futures subsidiary is particularly important. This paper focuses on the risk points faced by the group futures subsidiary, including the risk point brought by the group identity, the functional risk point of the group futures subsidiary and the customer risk point of the futures subsidiary. And set up an internal control risk evaluation system for the above risk points. From the perspective of the possibility of occurrence, the proportion of total profits, compliance and reputation, the evaluation and analysis of the risk point of group and the risk point of corporate function, and the risk of security of customer funds, The evaluation and analysis of customer risk from two aspects of customer capital occupation risk provide ideas for the group futures subsidiary to strengthen the concept of internal control risk management and evaluate the internal control risk management.
【學位授予單位】：對外經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F275;F832.39

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相關期刊論文 前1條

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