关于国通公司证 券投资防范管理风险的研究-工商管理专业论文.docxVIP

中文提要机构投资者在快速发展的同时，在进行证券投资的过程中面临着一系列风 中文提要 机构投资者在快速发展的同时，在进行证券投资的过程中面临着一系列风 险。许多机构投资者破产或重大损失的案例表明，内部管理风险已经威胁到机构 投资者的生存和发展。但是，对于非专业机构投资者的内部风险管理的研究并没 有引起足够的重视。 国通公司是一家大型国有外贸集团公司，其证券投资业务得到了较好的发 展，但同时出现了内部员工挪用资金、交易误操作、委托理财业务管理风险危及 资金安全等事件，给公司造成了重大损失。经过调研，笔者认为国通公司证券投 资业务存在一系列内部管理问题，国通公司迫切需要并且有能力建立起证券投资 业务管理风险防范体系。 笔者参考美国舞弊性财务报告委员会成立的专门研究内部控制的委员会 ～一COSO委员会提出的内部控制框架，及其最新提出的全面风险管理理论，结合 国通公司内部管理的现状及需求，采用案例分析方法提出了构建以内部控制为核 心的、以全面风险管理为目标的管理风险防范体系，以规避证券投资管理风险的 设想。 除此之外，在管理风险防范体系构成内容方面，笔者认为国通公司管理风险 防范体系的框架应包括健全的公司治理结构、目标定位和经营理念、以风险为核 心的绩效考核机制、完善的内控机制、有效的外部约束、风险对策等六大部分。 AbstractInstitutional Abstract Institutional investors are facing a series of risks in portfolio investment in the process of rapid development．Many cases of bankruptcy or heavy loss suffered by institutional investors indicate that internal management risks have threatened也e survival and fnr恤er development ofinstitufionalinvestors．HoweveL the research into internal risk management of non—professional institutional investors has not received dueartention． As a large state-owned foreign拄ade group company,GuoTong Corp．has undergone sustainable development ill the portfolio investment sector．Yet at the salllc time，such activities have caused a heavy loss to the company as capital embezzlement，business misoperation,financing entrust management risks endangering fund safety．After serious investigation and research，it is clear that there exist a series of internal management problems in the portfolio investment sector of GuoTong Corp．and GuoTong Corp．has an urgent need and the capability of establishing a management risk aversion mechanism of its portfolio investment sector． Based on the internal control framework ofCOSO and the Enterprise Risk Management，considering the status quo and need ofintemal management of GuoTong Corp。the case study method is adopted to put forward a management risk aversion mechanism with imemal control as its core and Enterprise Risk Management as its target，thus evading the risk management o