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内部控制是企业为实现其经营目标而在企业内部采取的一系列规划、调控及管理的措施和方法,旨在防范风险,保证其经营活动合规合法,维护其资产安全完整,提高企业盈利能力和管理效率,确保财务报告等信息披露真实和完整,从而促进企业发展战略的实现。本文针对当前证券公司的发展状况及经营特点,分析和探讨了其内部控制制度存在的一些问题,提出了一些有效的改进措施,以促进证券公司内部控制制度的完善。
Internal control is a series of measures, measures and methods of planning, regulation and management adopted by the enterprise in order to achieve its business objectives. The purpose of the internal control is to guard against risks, to ensure the compliance of its business activities with lawfulness, to safeguard the safety and integrity of its assets and to improve the profitability of the enterprise And management efficiency, to ensure that the financial statements and other information disclosure is true and complete, so as to promote the realization of enterprise development strategy. This paper analyzes and discusses some problems existing in the internal control system and puts forward some effective measures to improve the internal control system of securities companies.