公司内部控制存在的问题及完善研究.pdf

毕业论文范文模板 摘 要 证券公司是证券市场中连接企业和资本市场的桥梁，这种特殊身份使得证券公司 在经营活动中承担许多风险。在二十年的发展历程中，证券公司在探索中成长，对证 券市场的培育和发展发挥了十分重要的作用，但也积累了若干问题。集中体现在由于 法人治理结构、控制环境问题、资金和业务问题、内部会计制度问题、关键岗位管理 人员素质问题以及审计形式化问题。能否有效防范和化解风险直接决定着证券公司的 生存和发展，要从根本上解决证券公司存在的问题，建立行之有效的内控体系是控制 风险的重要手段。本文首先仔细阐述了我国证券的发展历史和证券公司内部控制的现 状，以及内部控制的相关概念；接着分析了证券公司内部控制存在的问题；最后通过 认真分析以上问题，给出相关的对策和建议。 关键词：内部控制 证券公司 会计制度 控制环境 毕业论文范文模板 Abstract Securities companies and the stock market in the connecting bridge between the capital market, this special status allows securities companies in the business activities take many risks. In the course of two decades of development, securities companies to grow in the exploration, training and development of the stock market played a very important role, but also accumulated a number of issues. Embodied in the corporate governance structure, control environment, financial and business issues, the internal accounting system problem, the key management personnel positions formal audit of the quality issues and problems. Ability to effectively prevent and reduce the risk directly determines the survival and development of securities companies, securities companies to fundamentally solve the problems, establish effective internal control system is an important means of risk control. This paper describes the first detailed history of the development of Chinas securities and securities status of internal control and internal control concepts; and then analyze the security problems in internal control; Finally, a careful analysis of these questions, the relevant measures and suggestions given . Keywords ：Internal controls，Securities company ， Accounting system，Control environment