The Establishment And Application Of Securities Company Internal Control Evaluation System

Through analysis of the current situation, realized the establishment of securities company's internal control evaluation system is the current requirements of the development of laws and regulations, is also stock company internal management mechanism sound requirements and related department regulatory requirements. Through using and developing the domestic and foreign existing theorists related research achievements and securities company internal control evaluation related experience, using qualitative and quantitative analysis with historical and comparative analysis method, discussed Our country securities company internal control evaluation in supervision system construction, internal control evaluation perfecting and supervision mechanism of construction, etc. and discussed Internal control formalized, social form causes distorted, violations of the evaluation universal, the information asymmetry, corporate governance non-existing, etc,see the Chinese securities firms lack of internal control evaluation. Through the study of 2004 COSO proposed new framework of eight elements:internal environment, events recognition, goal setting, risk response, risk assessment, information and communication, control activities, monitoring. Know to the establishing securities company internal control evaluation system construction should pay attention to open, cost efficiency and the laws and regulations, securities companies consciously establish and government regulation to combine together, pay attention to the importance of risk, etc。Designing index on the basis of reference with new frame combined with securities company internal control evaluation actual situations, including the quantitative and qualitative evaluation, finally through two aspects of merchants securities related data analysis and tests the maneuverability of the index system, and that the relevant conclusions. Finally, through the analysis of Merchants Security's data, analysis and tests the maneuverability of the index system, and that the relevant conclusions. Finally through analyze the defects of the application of Index system and our country securities company internal control evaluation, puts forward some ideas and opinions.