Research On The Construction Of Internal Control Evaluation Index System Of Listed Securities Companies

The international financial crisis has increased the attention of the global financial market, as an important part of the financial market, the healthy development of the listed securities companies have a significant impact on the financial market. China’s listed securities companies are in the "integration" and "internationalization" of the development stage, the competition between the listed securities companies is increasingly fierce, and increase the competitiveness is often related to the improvement of the internal control. Throughout China’s listed securities company’s development course, 2003 China Southern Securities, Han Tang Securities, Asia Securities, northern securities securities companies declared bankruptcy, 2013 Everbright Securities outbreak "Oolong" incident, the fundamental reason is the listed securities of the company’s internal control system is not perfect, risk management consci ousness. Through the internal control evaluation, feedback listed securities company internal control of key information, points out the loopholes in internal control, promote the listed securities companies to establish a sound internal control mechanism, internal control evaluation needs a complete internal control evaluation index system. Therefore, this paper studies the internal control evaluation index system of listed securities companies has important significance.This paper on the domestic and foreign listed the main research results of the evaluation of internal control of securities company to sort out, risk management theory, control theory, contingency theory as the theoretical basis of the study, through the description of the listed securities company internal control evaluation index of the status quo, to analyze the listed securities company internal control evaluation index system for the existing problems, and problems of reasons revealed establishing internal control evaluation index syst em of necessity. Based on, combined with the listed securities companies in the characteristics of the evaluation index system of internal control, follow the comprehensive principle, the materiality principle and effective principle, risk management oriented principle, listed on the establishment of the evaluation index system of internal control of securities companies and to a listed securities company samples newly established internal control evaluation index system of practice. At the same time, it is pointed out that the defect of the internal control evaluation index in the application process, proposed should pay attention to the problem, and further improvements to the new construction of the internal control evaluation index system and enhance its practicality.Through the research shows that the existing evaluation index systems of China’s listed securities companies, it is difficult to achieve the objective, comprehensive evaluation of internal control effectiveness of requirements must be combin ed with the special nature of the securities industry, to establish a practical internal control evaluation index system. This listed securities company internal control evaluation index system(including 5 first level indicators and 24 second level index and 52 third level indicators) with operability and can give a more reasonable evaluation of listed securities company’s implementation of internal control. And the design of internal control evaluation index system is a need to change the process must be in practice constantly tested, constantly updated, the listed securities of the company in the application of internal control evaluation index is must pay attention to standard evaluation indicators, strengthen three levels of evaluation index, time with internal control evaluation index, timely update the internal control index weight, ensure that the auditor independence, enhance the rationality of evaluation index system in practice.