摘要
证券公司内部控制核心是会计控制,重要目标是风险控制。会计作为风险控制的基础和手段,对证券公司风险控制具有非常重要的意义。本文分析了我国证券公司会计制度演进的状况,探讨了国内券商与海外投资银行的主要差别及如何进一步发挥会计的作用。
The core of internal control of a securities company isfinancial control, with risk control as its main target. Accounting, asthe basis and method of risk control, is of crucial importance. Thisarticle expands on the evolution of accounting system of Chinesesecurities companies and searches after major difference betweenthe Chinese securities companies and their overseas counterpartswith a view of putting into better play the role of accounting.
出处
《证券市场导报》
北大核心
2005年第1期43-47,共5页
Securities Market Herald
