Study Of The Behavior Of The New System Of Government In The Internal Control Of The Company Securities

Establish a sound internal control standards system is an urgent requirement of the market-oriented, but to develop a unified standard system is not our ultimate goal, the effective implementation of the internal control standards is the internal control standards to establish the perfect target where. Start from the theory of government regulation, stressed that the government force the advantages of economies of scale in the implementation of the internal control standards, and finally propose countermeasures to strengthen our government regulators.June28,2008, the Ministry of Finance, the Securities and Futures Commission, the Audit Commission, the China Banking Regulatory Commission, China Insurance Regulatory Commission five ministries officially released the enterprise internal control basic norms by all parties concerned, the specification is known as "China’s Sarbanes-Oxley Act"."The enterprise internal control basic norms" designed to strengthen and regulate the internal control, improve enterprise management level and risk prevention capacity, and promote the sustainable development of enterprises, and the maintenance of the socialist market economic order and social public interests. In listed companies within the purposes of the original plan since July1,2009, to encourage large and medium-sized enterprises to perform unlisted. However, due to the international financial crisis erupted, the basic internal control norms "corresponding to postpone the execution date.April26,2010, the Ministry of Finance, the Securities and Futures Commission, the Audit Commission, the China Banking Regulatory Commission, China Insurance Regulatory Commission five ministries jointly issued the "Enterprise Internal Control Guidelines, the supporting guidelines, including internal control application guidelines," Evaluation of Internal Control guidelines "," internal control audit guidelines. This point,"internal control basic norms for the center, and internal control application guidelines, internal control evaluation guidelines","internal control audit guidelines for the main level of distinct, orderly convergence of enterprise internal control specification system has been established, the internal control work of the Chinese enterprises will have a uniform standard to follow.In order to ensure the smooth implementation of enterprise internal control system of norms, the five ministries to develop an implementation timetable company listed in the inside and outside at the same time the purposes:First, since January1,2011; expanded to securities trading in Shanghai since January1,2012the companies listed on the Main Board of the Shenzhen Stock Exchange purposes; on this basis, to choose the purposes of the small board and GEM listed companies; encourage unlisted medium-sized enterprises ahead of execution.May2012seminar held in the securities industry innovation, the innovation and development of the securities companies to open up a new road, but the current system of internal control to safeguard the continued development of innovative business and how to create a more effective, more long-lasting internal control system, is worth thinking of the securities industry. From securities companies for the first time how to adapt the system of internal control and angle of brokerage internal control construction situation analysis, and combined with the the mature foreign internal control construction theory and practice, and perfect the internal control system of the industry from the regulators, brokerage level personnel training, and specific recommendations for industry development status given to the securities company’s internal control construction.