The Research On Internal Control Improvement Of Trust Business Of B Trust Company Under The New Regulation Of Asset Management

The internal control problem of financial enterprises has become a hot topic in the research of internal control of enterprises.On the one hand,the financial industry is inherently a risk-rising zone for fund management,investment management and compliance management.Financial enterprises are now directly regarded as high-risk enterprises.On the one hand,financial risks have been increasingly concerned by the Committee of Party Central in recent years.Since 2016,China's finance has opened a new era of financial deleveraging and strict risk control.In 2018,the "Guiding Opinions on Regulating the Asset Management Business of Financial Institutions" jointly issued by the two associations and the two councils(referred to as the new regulations for asset management in this article),re-topped the design and supervision of the chaotic asset management industry.The trust industry has become the “initiator” of the risk accumulation of high-level leverage and multi-level nesting because of its institutional advantages of freedom and flexibility.In addition,the trust industry is second only to the four financial pillars of China.The important existence of the industry,its internal control issues are getting more and more attention.This paper studies the advanced theories,principles and methods of internal control at home and abroad,as well as the research suggestions of domestic outstanding scholars on the internal control of trust enterprises,and the trust business of B trust company in combination with the new requirements of the new financial industry.The internal control has carried out detailed analysis and research,and carried out risk analysis from the two dimensions of internal control basic framework and trust business operation process,and proposed improvement suggestions and improvement measures for the two dimensions.The most important is the precedent of breaking the industry.In the operation process of the trust business,it is proposed to carry out major reforms of the reform of the Taiwan-China sector.It is hoped that it will be able to adapt to the new era of new asset management brought about by the new regulations of the asset management as soon as possible,so as to meet the internal standards of strict control of financial risks and steady financial development.Control transformation and improvement.