光大證券內(nèi)部控制問(wèn)題探討——基于烏龍指事件的視角

《光大證券內(nèi)部控制問(wèn)題探討——基于烏龍指事件的視角》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。

1、代巧尉巧義聲ｒ三ＺＩＩ，１ＪＩＡＮＧＸＩＵＮＩＶＥＲＳＩＴＹＯＦＦＩＮＡＮＣＥ＆ＥＣＯＮＯＭＩＣＳ中圖分類號(hào)ＵＤＣ－、碩ｉ學(xué)位論文ＭＡＳＴＥ民ＤＩＳＳＥＲＴＡＴＩＯＮ光大證券內(nèi)部控制問(wèn)題探討論文題目‘＂—基于鳴龍指事件的視角－－ｉＤ＊ｉｃｕｉｓｓｓｏｎｏｎＩｗｅｍａｌＣｏｎｔｒｏｌｏｆＥｖｅｉｂｒｉｔＳｅｃｕｒｔｓ論古甄ｇｈｉｉｅＰ＂＂英文—一（）ＢａｓｅｄｏｎＥｖｅｒｂｒｉｇｈｔＯｏｌｏｎＭｅａｎｓｅｖｅｎｔｇ陳悅椅堯明教授作者導(dǎo)?zhēng)煟犐暾?qǐng)學(xué)位些培養(yǎng)單位會(huì)計(jì)學(xué)曉ｊ

2、■，學(xué)科專業(yè)會(huì)計(jì)碩壬研究方向會(huì)計(jì)實(shí)務(wù)Ｉ—二〇—穴穴年月ｊII目錄1引言·······························································································11.1研究背景和意義········································································11.2文獻(xiàn)綜述·······························································

3、··················11.2.1關(guān)于內(nèi)部控制的影響因素的文獻(xiàn)回顧·····································11.2.2關(guān)于內(nèi)部控制與證券公司業(yè)績(jī)關(guān)系的文獻(xiàn)回顧·························21.2.3關(guān)于完善證券公司內(nèi)部控制體系的文獻(xiàn)回顧····························31.2.4文獻(xiàn)述評(píng)··········································································31.3研究思路與方法······················

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

5、·······52證券公司內(nèi)部控制理論概述·································································72.1證券公司內(nèi)部控制的含義與目標(biāo)···················································72.1.1內(nèi)部控制的概念·································································72.1.2證券公司內(nèi)部控制的含義················································

6、·····72.1.3證券公司內(nèi)部控制的目標(biāo)·····················································82.2證券公司內(nèi)部控制的特點(diǎn)····························································82.2.1內(nèi)部控制的核心精神是風(fēng)險(xiǎn)管理···········································82.2.2在內(nèi)部控制制度和管理上適當(dāng)分離········································82.2.3各職能部門相互制約、相互監(jiān)督、相互獨(dú)

7、立····························92.2.4內(nèi)部控制制度覆蓋公司各級(jí)部門各個(gè)環(huán)節(jié)·······························92.2.5嚴(yán)格的授權(quán)審批制度和權(quán)責(zé)分離制度····································102.2.6遵循內(nèi)部控制防火墻原則····················································