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MBA论文_D证券公司反洗钱内部控制问题与对策研究

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大连理工大学专业学位硕士学位论文


洗钱犯罪具有极强的社会危害性,严重威胁了社会经济稳定发展。近年来,因银行
业金融机构反洗钱力度不断加大,洗钱犯罪开始向非银行金融业倾斜;而证券行业因具
有交易品种多、资金流动快、获利水平高等特点,不断被洗钱犯罪利用。当下,只有建
立行之有效的内部控制体系,才能够更好地防范风险;为了促进内控体系完善,央行、
各级监管对证券公司处罚力度不断加强,各证券公司无论是出于规避自身风险的目标,
还是维护资本市场秩序的需要,都应当充分认识到反洗钱内控体系构建的重要性。
本篇论文结合国内外反洗钱工作形势、当前央行及监管反洗钱工作要求等,通过对
D证券公司反洗钱内控情况进行多维度深入分析,总结出 D证券公司当前存在人员缺乏
规范管理、内控制度不健全、信息系统有效性不足、评估环节薄弱等多方面问题。这些
问题干扰着内控系统发挥作用,加大了洗钱风险事件发生的可能性,严重威胁 D证券公
司正常生产经营。本文结合常见的内部控制方法、证券行业洗钱行为识别方法及国内外
反洗钱相关先进理念,从反洗钱文化氛围营造、反洗钱内部控制完善、推进反洗钱内控
洗钱建设及加强反洗钱日常工作的监督管理四个方面,提出了有针对性的解决方案。
D公司是证券行业比较有代表性的企业,在证券行业反洗钱工作开展仍存在难点的
背景下,本文通过对 D证券公司进行研究,在改善 D证券公司反洗钱内控有效性的基
础上,总结证券行业反洗钱内控工作中存在的共性问题,并提出完善建议,推动行业建
立健全的反洗钱内控体系,为预防和打击洗钱犯罪活动做出一定的贡献。
关键词:证券公司;反洗钱;内部控制
-I -

D证券公司反洗钱内部控制问题与对策研究
Study on D Securities Company's Anti-money Laundering Internal Control
Abstract
The crime of money laundering is very harmful to society and seriously threatens the
stable development of social economy. In recent years, due to the increasing anti-money
laundering efforts of banking financial institutions, the crime of money laundering began to tilt
to the non-bank financial institutions; The securities are constantly used by money laundering
crimes because of its many transaction varieties, fast capital flow and high profit level. At
present, we must establish effective internal control system to guard against risk; In order to
promote the improvement of the internal control system, the central bank and regulators at all
levels continue to strengthen the punishment of securities companies. Whether for the purpose
of avoiding their own risks or the need to maintain the order of the capital market, securities
companies should realize the importance of the anti-money laundering internal control system.
Combined with the anti-money laundering situation at home and abroad, the current
requirements of the central bank and regulatory anti-money laundering work, through the
multi-dimensional in-depth analysis of the anti-money laundering internal control of D
securities company, this thesis summarizes the current problems of D securities company, such
as lack of standardized management of personnel, imperfect internal control system,
insufficient effectiveness of information system, weak evaluation links and so on. These
problems interfere with the function of the internal control system, increase the possibility of
money laundering risk events, and seriously threaten the normal production and operation of D
securities company. Combined with the common internal control methods, the identification
methods of money laundering in the securities industry and the relevant advanced concepts of
anti-money laundering at home and abroad, this thesis puts forward targeted solutions from four
aspects: the construction of anti-money laundering cultural atmosphere, the improvement of
anti-money laundering internal control, promoting the anti-money laundering internal control
and strengthening the supervision and management of anti-money laundering daily work.
Finally, on the basis of improving the effectiveness of D securities company's anti-money
laundering internal control, this thesis summarizes the common problems existing in the
anti-money laundering internal control of the securities industry, puts forward improvement
suggestions, promotes the industry to establish anti-money laundering internal control system,
and makes a certain contribution to preventing and combating money laundering crimes.
Key Words:Securities Company; Anti-money Laundering; Internal Controls
- II -

大连理工大学专业学位硕士学位论文
目录

要............................................................................................................................I
Abstract..........................................................................................................................II
1绪论..............................................................................................................................1
1.1研究背景..........................................................................................................1
1.2国内外研究现状..............................................................................................2
1.3研究内容及研究方法......................................................................................5
2相关理论与方法综述..................................................................................................8
2.1反洗钱基本概念..............................................................................................8
2.2洗钱行为识别方法..........................................................................................8
2.2.1基于客户基本信息的识别方法..........................................................9
2.2.2基于交易类指标的识别方法............................................................10
2.2.3基于不同业务的识别方法................................................................10
2.3常见内部控制方法........................................................................................11
3 D证券公司反洗钱内控现状.....................................................................................14
3.1公司概况........................................................................................................14
3.2内控组织机构设置........................................................................................17
3.3内控制度建设................................................................................................18
3.4内控信息系统运用........................................................................................20
3.5内部审计........................................................................................................22
4存在的主要问题及产生的原因................................................................................24
4.1反洗钱岗位人员缺乏规范管理....................................................................24
4.1.1人员配备不足....................................................................................24
4.1.2员工反洗钱意识淡薄........................................................................25
4.1.3缺乏工作技能培训............................................................................25
4.2内控制度不健全............................................................................................26
4.2.1缺乏与绩效考核相匹配的奖惩制度................................................26
4.2.2未根据风险变动完善内控制度........................................................26
4.3反洗钱内控信息系统效用不足....................................................................28
4.3.1持续身份识别落实不到位................................................................28
4.3.2操作系统流程繁琐............................................................................29
4.3.3分支机构间信息不共享....................................................................30
-III -
。。。以下略