Study On The Perfection Of Regulaitons System Of Securities Firm's Internal Control In Our Nation

The internal control problem of securities firm is more important than ordinary enterprise because of its high risk.This Thesis starts from internal control theory, primarily analyzes the forming process of internal control theory,and then illustrates the present delegate international reports on internal control.The thesis also discusses about the laws and regulations on securities firm's internal control in our country,on the basis of above,the thesis induces the conception,targets,principles,elements,main body and control responsibility of securities firm's internal control,and bring out the measures and suggestions about how to improve the securities firm's internal control in our nation.The thesis includes four parts.The first part introduces the main delegate international research on company internal control,which is Internal Control-integrated Framework(COSO),Framework for the Evaluation of Internal Control Systems(Basle Committee on Banking Supervision),Risk Management and Control Guideline for Securities Firm and Their Supervisors(IOSCO).The second part illustrates laws and regulations on securities firm's internal control based on securities law of PRC and internal control guidelines for securities firm(2003).The third part researches on conception,principles,elements,main body and control responsibility based on internal control-integrated framework(COSO),initially constructs the internal control framework for securities firm.The last part gives suggestions on how to perfect the regulations of securities firm's internal control in our nation at improving the internal control environments,risk identification and evaluation,risk task and information control,company supervision and appraisals.