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1、证券经纪业务风险管理研究_刘洋会计硕士专业学位论文(MPAcc)题目证券经纟:业务风险菪理研究姓名:刘洋年级.聊级财政部财政科学研究所RESEARCH INSTITUTE FOR FISCAL SCIENCE,MINISTRY OF FINANCE, PEOPLES REPUBLIC OF CHINA独创性声明本人郑重声明:所呈交的论文是我个人在导师指导下进行的研究工作及取得的研究成果。尽我所知,除了文中特别加以标注和致谢的地方外,论文中的研究成果不包含其他人已经发表或撰写的研究成果,也不包含本人为获得其他学位或证书所使用过的研究成果。与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明
2、确的说明并表示了谢意。本人完全了解财政部财政科学研究所有关保留、使用学位论文的规定,即:学校有权保留送交论文的复印件,允许论文被查阅和借阅;学校可以公布论文的全部或部分内容;可以采用影印、缩印或其他复制手段保存论文。(保密的论文在解密后应遵守此规定)学生签名:日期:1. t关于论文使用授权的说明分类号:UDC:密级:学校代码:81601 学号:210167083财政部财政科学研究所会计硕士专业学位论文证券经纪业务风险管理研究A Study on Risk Management of Secur i t i esBrokerage Business刘洋指导教师姓名: 王世定 职称: 研究员申请学
3、位级别: 硕士论文提交日期:2012年_5月 18日摘要摘要证券公司的发展时刻都与风险相联系,有人甚至提出,证券公司就是通过经营风险、管理风险实现自身发展。证券经纪业务是证券公司的基本业务,证券经纪业务的风险状况和管理水平将直接关系着整个证券公司的稳定发展。近年来,由于证券经纪业务风险管理失控带来的公司被托管、清算旳现象时有发生,2008年全球金融危机,给证券公司再次敲响警钟,风险管理问题再次引起人们的注意。对证券公司而言,风险管理是一项永久的主题。随着我国证券市场日益开放,来自国际国内的同业竞争日趋激烈,与此同时,政府及相关监管部门对于风险管理的监管力度也在不断加强,对金融机构的公司治理和风
4、险管理提出了更高的要求。对于证券公司而言,如何在一个可接受的风险范围内实现其经纪业务的不断发展是一个严峻的课题。本文以我国证券公司经纪业务的发展现状为出发点,结合实际情况,基于对有关资料文献的认真研究和学习,对我国证券公司在经纪业务风险管理中可能出现旳问题进行了系统分析,侧重分析了经纪营销环节的风险,讨论了导致风险的各项因素,并以此为基础提出了完善证券公司风险管理制度的意见和建议。本文共分为五部分,第一章绪论部分,介绍了本文的研究背景和研究意义;第二章,介绍了风险管理的基本理论,尤其概括了 COSO关于风险管理框架的研究成果和我国证券会关于证券公司内部控制的重要文献;第三章,着重分析了我国证券
5、公司经纪业务的发展历程、特点和对风险管理的要求;第四章,从证券公司经纪业务流程和证券营销的角度指出了经纪业务的风险,并深入探讨了造成风险的因素。第五章,提出了证券经纪业务风险控制的目标,分别从公司总体层面、治理结构、相关部门合作提出了具体意见和建议,并着重就内部审计在风险控制中的作用和建议作了具体分析。关键词:证券公司经纪业务风险管理内部审计IABSTRACTABSTRACTAll the times, the development of the securities company associates with risk. Some evensuggest, the way, in wh
6、ich securities company realize their own development, is throughmanaging and operating risk. Securities brokerage business is the basic business of securitiescompany. The risk status and management level of securities brokerage business will directlydecide the whole of steady development of the secu
7、rities firm.In recent years,due to out control of risk management in the securities brokeragebusiness,some securities firm was hosted by others, and some even go bankruptcy .In 2008,the global financial crisis ring the alarm bells to the securities firm. Risk management drawpeoples attention again.
8、For securities firms, risk management is a permanent theme. Alongwith the gradually open in the securities market of our country, the competition from thedomestic and international trade become increasingly fierce. At the same time , for riskmanagement,the supervision and control level of the govern
9、ment and related supervisiondepartment is also strengthening. All of these situations put forward higher request to thecorporate governance and risk management of the financial institutions. For securities firm,how to achieve development within an acceptable level of risk is a tough issue for itsbro
10、kerage business.This paper starts from the present situation of the brokerage business of our countryssecurities company starting point .Combining with practice, the author did seriously researchof the related literature, and made a systematic analysis of the possible risk in the brokeragebusiness o
11、f our securities companies. By analyzing the various factors leading to risk, someopinions and suggestions are put forward to optimize the risk management system of thesecurities company.This paper is divided into five parts. The first chapter is the introduction section,introducing the background a
12、nd significance of this paper. The second chapter introduces thebasic theory of risk management, and summarizes the achievements of the risk managementframework,which are made by COSO,and the important documents of internal control ofsecurities companies, which are issued by CSRC(the China Securitie
13、s RegulatoryCommission).The third chapter is about the development process, characteristics andrequirements in risk management of brokerage business of our securities companies. Theill财政部财政科学研究生硕士研究生论文chapter four points out the risk of brokerage business, analyzing from two points of views, thebusi
14、ness process and securities marketing. And then this part discusses the factors of thoserisk. The chapter five puts forward the goals of risk control of the securities brokeragebusiness, and give some opinions and suggestions from the view of overall, the managementstructure and the cooperation of r
15、elevant apartments. This part lay stress on the role andsuggestions of internal audit in risk control of securities firms.KEY WORDS: Security Company, Brokerage Business, Risk Management, InternalAuditIV目录目录1 mit11.1研究的背景和问题的提出11.2研究的意义21.3石if究思路21.3.1研究方法21.3.2论文结构31.3.3本文特点和不足42证券公司风险管理72.1风险管理理论72.2证券公司风险管理重要文献和规定72.2.1COSO于1992
