基于风险视角的证券公司内部控制机制研究

风险评估是证券公司内部控制系统的基础组成部分,内部控制也就是风险的管理与控制活动。风险的存在是控制的原因所在,进行风险评估是整个内部控制制度的基础和关键。本文基于风险视角,阐述了证券公司风险控制的动因及措施,结合证券公司的行业属性,对构建完善的证券公司内部控制体系进行了探讨。

Internal Control Mechanism of Security Company from the Perspective of Risk Management

Risk assessment is a basic component of internal control mechanism of security companies.Internal control refers to risk management and control activities.The existence of risk gives rise to the control and risk assessing is the base and key point of the whole internal control system. From the perspective of risk,analysis is made on the motive of the risk control and construction of sound internal control systems in the security companies.