光大证券内部控制问题探讨——基于乌龙指事件的视角

《光大证券内部控制问题探讨——基于乌龙指事件的视角》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、代巧尉巧义聲ｒ三ＺＩＩ，１ＪＩＡＮＧＸＩＵＮＩＶＥＲＳＩＴＹＯＦＦＩＮＡＮＣＥ＆ＥＣＯＮＯＭＩＣＳ中图分类号ＵＤＣ－、硕ｉ学位论文ＭＡＳＴＥ民ＤＩＳＳＥＲＴＡＴＩＯＮ光大证券内部控制问题探讨论文题目‘＂—基于鸣龙指事件的视角－－ｉＤ＊ｉｃｕｉｓｓｓｏｎｏｎＩｗｅｍａｌＣｏｎｔｒｏｌｏｆＥｖｅｉｂｒｉｔＳｅｃｕｒｔｓ论古甄ｇｈｉｉｅＰ＂＂英文—一（）ＢａｓｅｄｏｎＥｖｅｒｂｒｉｇｈｔＯｏｌｏｎＭｅａｎｓｅｖｅｎｔｇ陈悦椅尧明教授作者导师申请学位些培养单位会计学晓ｊ

2、■，学科专业会计硕壬研究方向会计实务Ｉ—二〇—穴穴年月ｊII目录1引言·······························································································11.1研究背景和意义········································································11.2文献综述·······························································

3、··················11.2.1关于内部控制的影响因素的文献回顾·····································11.2.2关于内部控制与证券公司业绩关系的文献回顾·························21.2.3关于完善证券公司内部控制体系的文献回顾····························31.2.4文献述评··········································································31.3研究思路与方法······················

4、··················································41.3.1研究思路··········································································41.3.2研究方法··········································································41.4本文的框架·······································································

5、·······52证券公司内部控制理论概述·································································72.1证券公司内部控制的含义与目标···················································72.1.1内部控制的概念·································································72.1.2证券公司内部控制的含义················································

6、·····72.1.3证券公司内部控制的目标·····················································82.2证券公司内部控制的特点····························································82.2.1内部控制的核心精神是风险管理···········································82.2.2在内部控制制度和管理上适当分离········································82.2.3各职能部门相互制约、相互监督、相互独

7、立····························92.2.4内部控制制度覆盖公司各级部门各个环节·······························92.2.5严格的授权审批制度和权责分离制度····································102.2.6遵循内部控制防火墙原则····················································