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通过考察2010—2013年证券一级市场中暴露出的相关问题案例,以及上市证券公司年报和内部控制自评报告中的相关内容,本文剖析了投资银行业务的内部控制制度,发现某些投资银行部门存在包括内控监督部门缺位、保荐方与拟上市企业共谋、人员管理政策不当、项目筛选失误、尽职调查和持续督导走过场、信息隔离制度失效等诸多问题。因此,证券公司应该重视在完善投资银行业务考核指标、建立有效的发行人质量评价体系、完善内部信息沟通和信息隔离相制度、完善对内部控制的监督等方面的制度建设,探索建立起行之有效的内部控制机制。
By examining the related issues exposed in the securities primary market from 2010 to 2013, as well as the relevant contents of the annual report of listed securities companies and the self-assessment report on internal control, this article analyzes the internal control system of investment banking and finds that some investment banks There are many problems in the department, including the absence of internal control supervision department, conspiracy of conspirators and companies to be listed, improper personnel management policies, mistakes in project selection, due diligence and continuous supervision, and the failure of the information segregation system. Therefore, the securities companies should attach importance to the improvement of the system of evaluation of investment banking indicators, the establishment of an effective issuer quality evaluation system, improve the internal information communication and information isolation system, improve the supervision of internal control, and explore the establishment of a Effective internal control mechanism.