Research On Internal Control Improvement Of DB Securities Company

Internal control,as an important part of the enterprise's steady operation and development,has been paid more and more attention by enterprise managers.The enterprise provides necessary organizational guarantee for the risk prevention and control of the company through the establishment of internal control mechanism.By sorting and screening the management information of the company,the potential risks of daily operation are identified.So as to formulate a series of effective internal control systems,using information technology to standardize company's management behavior,and make use of self evaluation and internal control evaluation to promote the continuous improvement of internal control,in order to prevent and resolve risks and achieve the goal of internal control.This is an internal control experience of domestic and foreign researchers who summed up through long explorations and attempts,which is generally applicable to various business entities under various economic systems.For China's securities market,the securities industry started late but developed rapidly.From the initial mixed operation management to divided operation management and then to the current standard regulation,it has gone through the evolutionary process from disorder to order.Especially in today's innovative financial business,the market participants are more and more extensive,the securities industry has become an inseparable part of the financial system.Its smooth operation is an important guarantee for financial security,so the internal control of securities company is increasingly prominent.Based on the research background of enterprise internal control,this paper takes DB securities company as the sample.From the internal control theory study at home and abroad and the development process of China's securities industry and with the help of literature research,case studies and normative analysis,we find out the weaknesses and causes of internal control from the current situation and potential problems of internal control in DB securities company.And it analyzes the five elements of internal control,including internal environment,risk assessment,control activities,information and communication and internal supervision.It puts forward the improvement plan of internal control with internal control system construction and information construction and tries to find some effective ways from the point to the surface,from the superficial to the inside.At the same time,it puts forward the implementation of guarantee measures for internal control,including organizational guarantee,proper rewards and punishments,encouragement and personnel training to ensure that the internal control is properly carried out.In order to achieve the objectives of internal control of DB securities companies,and standardize the company's business management practices,so that we will fundamentally improve the quality of internal control,protect the legitimate rights and interests of shareholders and investors,enhance corporate image and core competitiveness.