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随着越来越的多的证券公司涉水资本市场,证券行业已经逐渐迈入了充实发展的新时期。但由于市场机制的不健全,证券业上市公司不断出现各类内部控制的违法违规事件,曾经的一场“乌龙指”事件透露出光大内部控制信息披露的不完善,造成监管约束和风险防范的漏洞,并造成较大影响。本文针对其内部控制失效问题提出相应建议对策。
With more and more securities companies wading capital markets, the securities industry has gradually entered a new era of full development. However, due to the imperfect market mechanism, listed companies in the securities industry continue to appear various types of internal control violations. Once an “OMEGA” incident disclosed the incomplete disclosure of the internal control information of Everbright, resulting in regulatory constraints and Risk prevention loopholes, and have a greater impact. This article puts forward corresponding countermeasures for its internal control failure.