The Research On Internal Control Optimizing Strategy Of Founder Securities Co.,Ltd.

As China’s multi-level capital market enters a new stage of development,the importance of securities companies in the development of capital market is becoming more and more obvious.In recent years,the frequent occurrence of "thunderstorms" in securities companies shows that there are great defects in the internal control system,which has seriously affected the healthy and stable development of the company.Therefore,this paper focuses on the internal control of Founder Securities Company,which can provide decision-making reference for the company’s management on the one hand,and enrich the research content related to internal control on the other hand.Taking Founder Securities Company as the research object,starting from the five elements and five objectives of internal control,this paper constructs the internal control effectiveness evaluation model by using bodi internal control index and entropy method,and makes a vertical and horizontal comparison on the internal control quality and effectiveness of Founder Securities Company.Firstly,it describes the concept and function of internal control,related theories and methods,as well as the main contents of the internal control system of securities companies;Secondly,combined with the five elements of COSO’s research framework,this paper comprehensively analyzes the internal control quality and its change process of Founder Securities;Thirdly,based on the relevant principles of internal control effectiveness evaluation,starting from the objectives of the enterprise in the five aspects of strategy,operation,reporting,compliance and asset safety,this paper constructs a set of internal control effectiveness evaluation index system,evaluates the effectiveness of Founder Securities’ internal control with entropy method,and analyzes the problems and causes combined with the company’s internal control violation cases.The results show that the internal control quality index analysis based on COSO shows that the overall internal control quality of Founder Securities shows an upward trend,but its ranking is relatively low in the securities industry.The evaluation results based on the effectiveness of internal control objectives show that the comprehensive score of internal control objectives of Founder Securities first increases and then decreases,and its ranking is also in a relatively low position in the securities industry.On this basis,this paper analyzes the problems existing in the internal control system of Founder Securities in terms of employee responsibilities,risk management,information communication and internal supervision,analyzes its causes from the aspects of management ability,system construction,business quality control,compliance management and internal control system,and finally puts forward the optimization scheme and guarantee measures of the internal control system.