Study For The Internal Control Of Security Investment Fund

This paper regards developing history, current situation of the security investment fund and the risks that it faces as the starting point, combining the general principles and main content of internal control, then makes a comparatively detailed research to internal control of fund management company, at last summarize some suggestions implementing the inside controlling effectively in the fund management company in our country to a certain extent. The content of the full text is arranged as follows:The first chapter gives the introduction of security investment fund's basic conception, characteristic and it's latest developing condition in and out our country, then it mainly talks about the risks it faced, from the definition and trait of the risk to it's classification, then deeply examine the reasons for investment fund's risk in our country, pointing out that the risks are made up of external and inside risks , which include many concrete risks, such as political risk, policy risk, economic periodicity risk, purchase power risk, market handicap risk, list company risk, default risk, discount risk, funds management system risk, management level of funds runner, investment strategic risk, fluidity risk, credit risk, then probe the detailed reasons in our country's investment fund, geting the conclusion of enforcing the company's internal control.The second chapter briefly introduces the knowledge of internal control, and analyse the institutional framework and main business lines circulation of security investment fund.The third chapter pay more attention to the whole design of security investment fund's internal control and operation performance, pointing out that the entire structure should be designed around the five factors listed by the COSO report, that is control environment, risk assessment, control activity , information and communication ,and monitoring . This paper slso makes out the inter control's key point of both the purchase and redemption period. At last it points out several important department's inter control , giving some advices for completing the internal control system of security...