證券投資基金的內(nèi)部控制研究.pdf

1、河北大學(xué)碩士學(xué)位論文證券投資基金的內(nèi)部控制研究姓名：張百祥申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：康書生20050601AbstractAbstractThispaperregardsdevelopinghistory，currentsituationofthesecurityinvestmentfundandtherisksthatitfacesasthestartingpoint，combiningthegeneralprincip

2、lesandmaincontentofinternalcontrol，thenmakesacomparativelydetailedresearchtointernalcontroloffundmanagementcompany，atlastsummarizesomesuggestionsimplementingtheinsidecontrollingeffectivelyinthefundmanagementcompanyinourc

3、ountrytoacertainextent。Thecontentofthefulltextisarrangedasfollows：Thefirstchaptergivestheintroductionofsecurityinvestmentfund’Sbasicconception、characteristicanditslatestdevelopingconditioninandoutourcountry，thenitmainlyt

4、alksabouttherisksitfaced，fromthedefinitionandtraitoftherisktOit7Sclassification，thendeeplyexaminethereasonsforinvestmentfund’Sriskinourcountry，pointingoutthattherisksaremadeupofextcrnalandinsiderisks，whichincludemanyconc

5、reterisks，suchaspoliticalrisk，policyrisk，economicperiodicityrisk，purchasepowerrisk，markethandicaprisk，listcompanyrisk，defaultrisk，discountrisk，fundsmanagementsystemrisk，managementleveloffundsrunnerinvestmentstrategicrisk

6、，fluidityrisk，creditrisk，thenprobethedetailedreasonsinourcountry’Sinvestmentfund，getingtheconclusionofenforcingthecompany’Sinternalcontrol。Thesecondchapterbrieflyintroducestheknowledgeofinternalcontrol，andanalysetheinsti

7、tutionalframeworkandmainbusinesslinescirculationofsecurityinvestmentfund。ThethirdchapterpaymoreattentiontOthewholedesignofseeurilyinvestmentfund’Sinternalcontrolandoperationperformance，pointingoutthattheentirestructuresh

8、ouldbedesignedaroundthefivefactorslistedbytheCOSOreport，thatiscontrolenvironment，riskassessment，controlactivity，informationandcommunication，andmonitoring。Thispaperslsomakesouttheintercontrol’Skeypointofboththepurchaseand