The Risk Of Internal Contral Of Security Compan

In today's deepening economic globalization, management and development of modern enterprises not only need to deal with external aspects of competition and threats, but also to constantly adjust inadequate internal management mechanism, to avoid the risk of internal controls resulting from improper. In the modern business management, effective risk control mechanism within the enterprise has become a scientific recognition and avoidance of internal risk management a powerful tool, help enterprises to establish scientific, healthy and efficient internal control mechanisms. Especially for securities companies, affected industry characteristics, securities companies face a variety of forms, a variety of complex risks; these risks not only damage their own sustainable development, but also may have the entire market economy and social bring resources serious impact on the global economy will have an impact even negative. China's securities companies to develop a short time, some securities companies exist many problems in risk management and internal control mechanisms construction, relying solely on the external regulatory bodies cannot effectively reduce and avoid some risks. Furthermore the relative cost of external monitoring mechanism higher, the best way to enhance the company's securities companies risk management and internal control building is to enhance the efficiency of its internal controls.2013, the US COSO Committee issued a new "Internal Control- Integrated Framework(2013)," further theoretical study of internal control elevated to a new height, also contributed to the business development of the internal control practices. In China, from 2007 to the present comprehensive management, the development of China's securities company's internal control system also needs to be further consolidated and improved, especially the bad influence events in 2013 as well as peace EVERBRIGHT Securities, MINSHENG Securities other companies due to illegal operations generated more proved the importance of internal control and risk management of securities companies, the internal control failure a negative impact on businesses and markets to bring. Well, now the market economy, how securities company shall establish an internal control mechanism? China's securities company's internal control is a kind of state? After the outbreak of EVERBRIGHT, the company has to go? These are urgent issues related institutions and securities companies own attention.Based on this, we use a combination of theory and practice approach to China's securities company's internal controls was studied. First, the internal control relevant to the theory of consolidation and review, and then summarizes the characteristics of the securities company's risk and necessity of internal control systems. Secondly, EVERBRIGHT Securities overview summarizes the situation of internal control deficiencies, highlights the process of "8 ? 16" incident, noting that the company in the internal environment, risk assessment, control activities, there are three serious flaws. Again, detail of EVERBRIGHT Securities case of internal control deficiencies were analyzed from EVERBRIGHT t Securities itself, exchanges and investors to analyze the adverse effects of the three angles of the incident generated. Finally, these paper EVERBRIGHT events and other enterprises in the internal control problems exposed, raised five optimize the internal control system, and promote China's securities companies sustainable, healthy and orderly development.